Statutory auditors and audit firms shall provide annually to his, her or its competent authority a list of the audited public-interest entities by revenue generated from them, dividing those revenues into:

(a) revenues from statutory audit;

(b) revenues from non-audit services other than those referred to in Article 5(1) which are required by Union or national legislation; and,

(c) revenues from non-audit services other than those referred to in Article 5(1) which are not required by Union or national legislation.