Division 2 Where the arrangements referred to in point 1 of this Annex are carried out at group of undertakings level, a credit rating agency shall provide ESMA with a copy of relevant service level agreements that it has entered into, or proposes to enter into, with other group members, and the following information:

a description of the relevant tasks carried out by each group undertaking, including undertakings located in third countries;

a clear identification of the undertaking involved in performing the task, specifying its location;

information on the reporting lines and frequency of reporting of each entity involved and on the way information is collected from each entity; and

information on any dedicated resources located in the Union. In the case of human resources, a credit rating agency shall specify the time devoted to the function on the basis of full time equivalence.