Addressees

These Guidelines are addressed to competent authorities as referred to in Article 4(2), points

• (i) and (viii) of Regulation No 1093/2010 and to financial institutions as defined in Article 4(1) of Regulation No 1093/2010 that are institutions as defined in point (3) of Article 4(1) of Regulation (EU) 575/2013, having regard to investment firms subject to Articles 1(2) or (5) of Regulation (EU) 2019/2033 (each reference to institutions should be understood as including such investment firms), and to investment firms as defined in point (1) of Article 4(1) of Directive 2014/65/EU that are subject to Articles 25 and 34 of Directive (EU) 2019/2034 ( ‘ investment firms ’ ), (collectively referred to as ‘ firms ’ ).