(2)To enable the European Securities and Markets Authority (ESMA), or, where relevant, the national competent authority, to assess whether the APA or ARM has sufficient human resources and oversight over its business, the organisational structure referred to in Article 27d(1) of Regulation (EU) No 600/2014 should identify who is responsible for the different activities of that APA or ARM. To identify areas which may affect the independence of the APA or ARM and give rise to a conflict of interest, the organisational structure should not only cover the scope of the data reporting services performed by the APA or ARM, but also cover any other services that the APA or ARM provides. To enable competent authorities to assess whether the policies, procedures and corporate governance structure ensure the independence of the APA or ARM and the avoidance of conflicts of interest, an applicant seeking authorisation as an APA or ARM should also provide information on the composition, functioning and independence of its governing bodies.