1.   Managers of qualifying social entrepreneurship funds shall ensure that the procedures referred to in Article 10(1) of Regulation (EU) No 346/2013 contain at least the following:

(a)	an evaluation of resources used by the qualifying portfolio undertakings;

(b)	an evaluation of products and services made available by the qualifying portfolio undertakings;

(c)	an evaluation of outcomes attributable to the activities of the qualifying portfolio undertakings.

For the purposes of point (c) of the first subparagraph, outcomes which would have happened anyway and outcomes attributable to third parties shall not be attributable to the activities of the qualifying portfolio undertakings.

2.   Evidence supporting the evaluations referred to in paragraph 1 shall be subject to audit in accordance with Article 13(3) of Regulation (EU) No 346/2013.