For the purposes of the Commission’s accounting, its reporting of the risks covered by the EFSD Guarantee and its management of the EFSD Guarantee Fund, the eligible counterparts with which an EFSD guarantee agreement has been concluded shall provide the Commission and the Court of Auditors annually with the financial reports on financing and investment operations covered by this Regulation, audited by an independent external auditor, containing, inter alia, information on:
Chun críocha chuntasaíocht an Choimisiúin, a thuairiscithe ar na rioscaí a chumhdaítear le Ráthaíocht CEFI agus a bhainistithe ar Chiste Ráthaíocht CEFI, cuirfidh na contrapháirtithe incháilithe ar comhaontú ráthaíochta CEFI i gcrích leo tuarascálacha airgeadais faoi bhráid an Choimisiúin agus na Cúirte Iniúchóirí gach bliain maidir leis na hoibríochtaí maoiniúcháin agus infheistíochta a chumhdaítear leis an Rialachán seo arna n-iniúchadh ag iniúchóir seachtrach neamhspleách agus ina mbeidh faisnéis maidir leis na nithe seo, inter alia: