EBU Single Rulebook Q&A 7 November 2018 2018_4360 Application of the exemption related to a trusted beneficiary

Has the exemption related to a trusted beneficiary to be applied on an account basis or rather to a list of accounts included in an online banking agreement ? Whose list has to be considered in case of a power of attorney where the initiator is not the account owner ? What happens in case of a shared account where each one holds his own trusted beneficiary lists ?