means a competent authority as defined in Article 4(1), point (40), of Regulation (EU) No 575/2013 or a competent authority as defined in Article 3(1), point (5), of Directive (EU) 2019/2034 of the European Parliament and of the Council;
means investment firms as defined in Article 2(1), point (3), of Directive 2014/59/EU, excluding investment firms that fulfil any of the following conditions: