2) Copies of the profit and loss accounts for the last two years for  which accounts have been closed from each concerned involved  entity. If, for any valid reason, an economic operator is unable to provide  the copies of the profit and loss accounts, it may prove its economic  and financial capacity by any other document, which the  Contracting  Authority considers appropriate. The contracting authority must at  least be notified of the reason and its justification.  The  Contracting Authority reserves the right to request any other  document enabling it to verify the economic operator’s economic and  financial capacity. Criterion T1  Capacity to deliver on projects similar in scope and complexity as required  under this Framework Contract  Minimum  level of  capacity  1. The tenderers must have worked on at least  10 contracts 15  with  at least  3 different clients  over the  last 4 years  (i.e. 23/11/2016  –  08/01/2021) .  2. The 10 contract references must cover the provision of  Transformation services in the following domains:  - Information systems consultancy and/or studies  –  minimum  6 references;  - Information systems development and support  –  minimum 4  references;  3. Minimum volumes for each referenced contract for Information systems  consultancy and/or studies: a. Engagement of IT experts corresponding to the relevant IT  profiles listed in Annex 11 of the Technical Specifications and  amounting to minimum 200 person-days.  15  Specific contracts under a framework contract, direct contracts (i.e. not under a framework contract) or sub- contracts. 20 LOT 1 3.2.3. Technical and professional capacity $_{→}$ All of the above specified evidence of economic and financial capacity must  be provided with the tender.  Tenderers must comply with the following selection criteria in order to prove that they have  the necessary technical and professional capacity to perform the contract.