; and (ii) an assessment of how the Agency determined the need for financing of the transaction, including— (I) a description of attempts by relevant parties to the transaction to obtain private-sector financing, including a description of the written documentation of the attempts, or an explanation for the lack of any such attempt; and (II) (aa) an explanation of why private-sector financing is not available or not economically viable for the transaction; or (bb) a certification that the Agency received sufficient information to conclude that financing is necessary to counter official export credit provided by a foreign government for a similar transaction involving the same foreign obligor. (C) In this paragraph, the term prescribed amount means an amount equal to 20 percent of the outstanding loans, guarantees, and insurance of the Agency, as calculated on the 1st day of the fiscal year. . (b) Section 8 of such Act ( 12 U.S.C. 635g ), as amended by title I of this Act, is amended by adding at the end the following: (p) Addition to annual report The Agency shall include in its annual report to the Congress under subsection (a) information on the 10 United States exporters benefitting from the highest level of Agency support and 10 foreign obligors utilizing the highest level of Agency support during the reporting period, including the share of total authorizations by value, and the industry or industrial sector, connected with each such exporter and obligor. . 210. Anti-fraud reforms Section 2 of the Export-Import Bank Act of 1945 ( 12 U.S.C. 635 ) is amended— (1) in subsection (f), by striking the period and inserting: , and shall deny an application for assistance if— (1) the Agency has substantial credible evidence that the end user, borrower, lender, or exporter has committed an act of fraud or corruption in connection with the application