 A1

These guidelines are addressed to competent authorities as defined in Article 4 point (2) point

• (vii) of Regulation (EU) No 1093/2010 and to financial institutions as defined in Article 4(1) of Regulation No 1093/2010, which are payment service providers as defined in Article 1(1) point (a), point (b) and point (d) of Directive (EU) 2015/2366, including natural or legal persons benefiting from an exemption pursuant to Article 32 or 33 of Directive (EU) 2015/2366 and legal persons exempted under Article 9 of Directive 2009/110/EC.