Is there a finalised comprehensive list of all questions that the firms involved in the financial markets should answer? For each question is it clear to which type of firm it applies?

Does article 60 paragraph 5 MICA apply to registered (sometimes referred to as sub-threshold) Alternative Investment Fund Managers referred to in Article 3(2) AIFMD (Directive 2011/61/EU) ?

Article 3 (21) of DORA defines that 'ICT services’ means digital and data services provided through ICT systems to one or more internal or external users on an ongoing basis.

It is not clear whether "digital and data services" should be interpreted as:
Version one: either digital or data services (so two different of sets of activities or
Version two: services which need to be both: digital service and parallel/in the same time data service.

DORA also applies to the "financial entities" listed in Article 2 DORA. This includes investment firms as defined in Article 4 point (1) of Directive 2014/65/EU. Reference is made to Article 2 subsection 1 under e. in conjunction with Article 3 point (33) of DORA. Does this mean that DORA also applies to investment firms with their seats outside the EU which provide investment services in the EU?

Our understanding is that a business can rely on the exemption under either Article 3(60) micro enterprise, (63) small enterprise or (64) medium-sized enterprise categories under DORA. We have however not been able to find clear information on which accounting standard that should be used when calculating annual turnover under DORA. In addition, our analysis has not shown that the Commission Recommendation 2003/361/EC on small and medium-sized enterprises provides any guidance on the question of which accounting standard can be used.
In a recent informal call with the Swedish FSA, we were informed that, when calculating the turnover of an entity to determine whether it falls under the SME exemption under DORA, the entity should use the same accounting standards that were used to draw up the relevant audited accounts. Thus, if IFRS is applied by the national entities, the relevant entity shall use the same basis (IFRS) to calculate the relevant national turnover. Is this also ESMA's view?