# Article 5 — Financial information **Commission Delegated Regulation (EU) 2017/1943 · binding · OJ L 276, 26.10.2017 · dated 14 Jul 2016 [in force]** *In force · Commission Delegated Regulation (EU) 2017/1943, OJ L 276, 26.10.2017 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_del/2017/1943/oj/eng)* An applicant seeking authorisation as an investment firm in accordance to Title II of Directive 2014/65/EU shall provide to the competent authority the following information on its financial situation:\ a) forecast information at an individual and, where applicable, at consolidated group and sub-consolidated levels, including:\ i) forecast accounting plans for the first three business years including:\ — forecast balance sheets;\ — forecast profit and loss accounts or income statements;\ ii) planning assumptions for the above forecasts as well as explanations of the figures, including expected number and type of customers, expected volume of transactions/orders, expected assets under management;\ iii) where applicable, forecast calculations of the firm's capital requirements and liquidity requirements under Regulation (EU) No 575/2013 of the European Parliament and of the Council and forecast solvency ratio for the first year;\ b) for companies that are already active, statutory financial statements, at an individual and, where applicable, at consolidated group and sub-consolidated levels for the last three financial periods, approved, where the financial statements are audited, by the external auditor, including:\ i) the balance sheet;\ ii) the profit and loss accounts or income statements;\ iii) the annual reports and financial annexes and any other documents registered with the relevant registry or authority in the particular territory relevant to the company financial statements and, where applicable, a report by the company's auditor of the last three years or since the beginning of the activity;\ c) an analysis of the scope of consolidated supervision under Regulation (EU) No 575/2013, including details on which group entities will be included in the scope of consolidated supervision requirements post-authorisation and at which level within the group these requirements will apply on a full or sub-consolidated basis.