Addressees

These guidelines are addressed to:

• (i) competent authorities as defined in legislative acts referred to in Article 4, point (2)(i) of Regulation (EU) No 1093/2010;
• (ii) competent authorities as defined in Article 4, point (2)(vi) of Regulation (EU) No 1093/2010 with regard to Directive (EU) 2015/2366 and Directive 2009/110/EC;
• (iii) financial institutions that are subject to regulation and supervision pursuant to Directive 2013/36/EU, Directive (EU) 2015/2366 and Directive 2009/110/EC.

Competent authorities that are responsible for assessing internal policies, procedures and con-trols adopted by financial institutions to ensure the implementation of Union and national re-strictive measures, according to the domestic legal framework, may refer to these guidelines when assessing such internal policies, procedures and controls.