Article 7 - Article 9 of Directive 73/239/EEC shall be replaced by the following:

'Article 9 The scheme of operations referred to in Article 8 (1) (c) shall include particulars or proof concerning: (a) the nature of the risks which the undertaking proposes to cover; (b) the guiding principles as to reinsurance; (c) the items constituting the minimum guarantee fund; (d) 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: (e) estimates of management expenses other than installation costs, in particular current general expenses and commissions; (f) estimates of premiums or contributions and claims; (g) a forecast balance sheet; (h) estimates of the financial resources intended to cover underwriting liabilities and the solvency margin.'