The European Supervisory Authorities have conducted an open public consultation on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the ESA’s Stakeholder Groupsa group as defined in Article 2, point (11), of Directive 2013/34/EU established in accordance with Article 37 of Regulation (EU) No 1093/2010, Article 37 of Regulation (EU) No 1094/2010 and Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council.