Annex I to Regulation (EC) No 1060/2009 is amended as follows:

(1) in point 2 of Section A, the last paragraph is replaced by the following:

'Opinions of the independent members of administrative or supervisory board issued on the matters referred to in points (a) to (d) shall be presented to the board periodically and shall be made available to ESMA on request.';

(2) in point 8 of Section B, the first paragraph is replaced by the following:

'8. Records and audit trails referred to in point 7 shall be kept at the premises of the registered credit rating agency for at least five years and be made available upon request to ESMA.';

(3) in point 2 of Part II of Section E, the first paragraph is replaced by the following:

'2. annually, the following information:

(a) a list of the largest 20 clients of the credit rating agency by revenue generated from them;