This document provides a guideline for preparation and evaluation of security requirements specifications, referred to as Protection Profiles (PP) in ISO/IEC 15408 (all parts) and in ISO/IEC TR 15446. By Protection Profile (PP), it means a set of security requirements for a category of products or systems that meet specific needs. A typical example would be a PP for On-Board Equipment (OBE) to be used in an EFC system. However, the guidelines in this document are superseded if a Protection Profile already exists for the subsystem in consideration. The target of evaluation (TOE) for EFC is limited to EFC specific roles and interfaces as shown in Figure 1. Since the existing financial security standards and criteria are applicable to other external roles and interfaces, they are assumed to be outside the scope of TOE for EFC. The security evaluation is performed by assessing the security-related properties of roles, entities and interfaces defined in STs, as opposed to assessing complete processes which often are distributed over more entities and interfaces than those covered by the TOE of this document. NOTE Assessing security issues for complete processes is a complimentary approach, which may well be beneficial to apply when evaluating the security of a system.