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German Pitwalk magazine has an explaination on this topic by Rob Leupen in their actual issue.
Rob said that they would have needed about 15-20 million euro to run a third car for the full WEC season. If they only run it on Spa and LM they need just a few million euro, as the car is mainly built up by spare parts and they don't need a full season third car crew.
The initial plan at TMG was to introduce a chassis with major redevelopments ( I think he was talking about the monocoque) and a completely new monocoque and car for 2018.
After Audi left the scene the ACO shifted their new rules back, so also TMG shifted their plans back.
As they don't need to redevelop the chassis this year and work on the new car for 2018 they had some money available from their development budget which they used to run the third car.
This doesn't mean that TMG hasn't worked very hard on the 2017 TS050!!!
So at the moment I cannot say where the financial risk for TMG is.
The only problem I see is the number of spare parts if they use already some of them to built up a third car.
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