The beneficiaries referred to in the Decision are the following:
Section A
Beneficiaries in the field of financial reporting:
— the European Financial Reporting Advisory Group (EFRAG),
— the International Accounting Standards Committee Foundation (IASCF).
Beneficiaries in the field of auditing:
— the Public Interest Oversight Board (PIOB).
Section B
Bodies, the aim of which is to provide administrative support to the Committee of European Securities Regulators, the Committee of European Banking Supervisors and the Committee of European Insurance and Pension Supervisors: