The information to be exchanged between the competent authority to whom a request for cooperation is made (requested authority) and the competent authority who makes a request for cooperation (requesting authority) under Article 80 of Directive 2014/65/EU may concern the following entities: (a) an investment firm, a market operator or a data reporting service provider authorised in accordance with Directive 2014/65/EU;
(b) a credit institution authorised under Directive 2013/36/EU of the European Parliament and of the Council providing investment services or performing investment activities;
(c) any other natural or legal person, or any unincorporated entity or association, not specified in points (a) and (b).