The scheme of operations referred to in Article 6(1)(c) and (4) shall include particulars or evidence of:
the nature of the commitments which the assurance undertaking proposes to cover;
the guiding principles as to reassurance;
the items constituting the minimum guarantee fund;
estimates relating to the costs of setting up the administrative services and the organisation for securing business and the financial resources intended to meet those costs;
in addition, for the first three financial years:
a plan setting out detailed estimates of income and expenditure in respect of direct business, reassurance acceptances and reassurance cessions;
a forecast balance sheet;
estimates relating to the financial resources intended to cover underwriting liabilities and the solvency margin.