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1. A scoreboard of indicators (the ‘Scoreboard’) shall be established to ensure that the Investment Committee is able to carry out an independent, transparent and harmonised assessment of requests for the use of the EU guarantee for financing and investment operations proposed by implementing partners.

2. Implementing partners shall fill out the Scoreboard for their proposals for financing and investment operations.

3. The Scoreboard shall cover the following elements:

(a) a description of the proposed financing or investment operation;

(b) how the proposed financing or investment operation contributes to EU policy objectives;

(c) a description of additionality;

(d) a description of the market failure or suboptimal investment situation;

(e) the financial and technical contribution by the implementing partner;

(f) the impact of the investment;

(g) the financial profile of the financing or investment operation;

(h) complementary indicators.

4. The Commission is empowered to adopt delegated acts in accordance with Article 34 in order to supplement this Regulation by establishing additional elements of the Scoreboard, including detailed rules for the Scoreboard to be used by the implementing partners.