8. Paragraph 2 is replaced as follows: ‘5. These Guidelines concern the assessment by competent …

Paragraph 2 is replaced as follows:

‘5. These Guidelines concern the assessment by competent authorities of whether the confidentiality and professional secrecy regime to which the third-country authorities mentioned in the Annex are subject is equivalent to the conditions set out in Title VII, Chapter 1, Section II of Directive 2013/36/EU¹¹ ; in Article 24 of Di-rective (EU) 2015/2366¹² ; in Chapter VI, Section 3, Subsection IIIa of Di-rective (EU)2015/849¹³ ; in Article 84 and 98 of Directive 2014/59/EU¹⁴ and in Article 100 of Regulation (EU) 2023/1114¹⁵ .’

1. Overview

1.1 References

• Article 100 Professional secrecy

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/