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🔗 Back to Summary. 🇫🇷 French Version: 2024R0358_FR.12. Back to Summary of LVL1. Open the PDF. Direct link to EUR-LEX.
Article 11 – Information on unfunded credit protection ⬅️ | ➡️ Article 13 – Information to be considered for loan valuation
Références LVL1 <=> LVL2
Level 1 reference(s): 2020R1503_EN.4 > b#i
Article 12 - Accounting information
Where audited financial statements are not available for the latest two financial years, crowdfunding service providers shall, for the purposes of Article 4(4), point (b)(i) of Regulation (EU) 2020/1503, base the assessment of the project owner’s financial situation on documents prepared by a tax adviser, sworn accountant or other certified person subject to a professional quality assurance system.