(1) In requiring the documents that prove the bidder’s economic and financial capacity in the bidding documents, the public entity may require any or all of the following documents, according to the nature of the construction work:
(a) His or her bank statement,
(b) Financial statements of his or her business transactions,
(c) Balance sheet showing the statements of his or her assets, liabilities and profit and loss,
(d) Other matters showing his or her economic and financial status, and
(e) Other matters specified in the bidding documents.
(2) In requiring the balance sheet referred to in clause (c) of sub-rule (1), balance sheets of the past two to five fiscal years may be required, according to the nature of the work.