The scheme of operations referred to in Article 8 (1) (c) shall include particulars or proof concerning:
the nature of the risks which the undertaking proposes to cover;
the guiding principles as to reinsurance;
the items constituting the minimum guarantee fund;
estimates of the costs of setting up the administrative services and the organization for securing business; the financial resources intended to meet those costs and, if the risks to be covered are classified in class 18 in point A of the Annex, the resources at the undertaking's disposal for the provision of the assistance promised
and, in addition, for the first three financial years:
estimates of management expenses other than installation costs, in particular current general expenses and commissions;
estimates of premiums or contributions and claims;
a forecast balance sheet;
estimates of the financial resources intended to cover underwriting liabilities and the solvency margin.