2.III.2. Sources of information

When considering the proven financial solvency criterion, it is important that all information, where applicable, be considered together to obtain a comprehensive view of the situation. Indicators should not be considered in isolation, and decisions should be based on the applicant's overall position, reflecting the fact that the primary objective is to ensure that, once AEO status is granted, the operator in question can continue to meet its obligations.

Customs authorities can use various sources of information to assess this criterion, namely:

official records of insolvencies, liquidations and administrations;
the payment history of customs duties and all other duties, taxes or charges levied on the import or export of goods, or in connection with these transactions, in the last three years;
The applicant's published financial statements and balance sheets covering the last three years, in order to analyze the applicant's ability to meet its legal debts;
draft accounts or management accounts, and in particular interim reports and the most recent cash flow forecasts, balance sheet and profit and loss statements approved by the board members, partners or a sole proprietor, in particular where the most recent published financial statements do not contain the necessary supporting data on the current financial position or the applicant is a newly created company;
The applicant's business project, when it is financed by a loan granted by a financial institution, and the loan letter from the same;
the conclusions of credit rating agencies, credit protection associations or the rating of any other relevant public authority;
Any accessible financial information, such as legal records, online databases, financial news, etc.;
Other supporting data that the applicant may provide, such as a guarantee from a parent company (or group) that demonstrates the applicant's financial solvency.