Article 9 of Directive 79/267/EEC shall be replaced by the following:
'Article 9 The scheme of operations referred to in Article 8 (1) (c) and (2) shall include particulars or proof concerning: (a) the nature of the commitments which the undertaking proposes to cover; (b) the guiding principles as to reassurance; (c) the items constituting the minimum guarantee fund; (d) estimates relating to the costs of setting up the administrative services and the organization for securing business and the financial resources intended to meet those costs; in addition, for the first three financial years: (e) a plan setting out detailed estimates of income and expenditure in respect of direct business, reassurance acceptances and reassurance cessions; (f) a forecast balance sheet; (g) estimates relating to the financial resources intended to cover underwriting liabilities and the solvency margin.'