means any of the following:
(a) an institution;
(c) an ancillary services undertaking included in the consolidated financial situation of an institution;
(e) a third-country insurance undertaking;
(f) a reinsurance undertaking;
(g) a third-country reinsurance undertaking;
(h) an insurance holding company as defined in the Solvency 2 Regulations 2015;
(i) [deleted]
(j) [deleted]
(k) a non-directive firm as defined in the PRA Rulebook unless that non-directive firm is only a non-directive firm because either -
(i) the firm's Part 4A permission includes a requirement that it may only carry on Solvency II excluded operations; or
(ii) the firm is a pure reinsurer which ceased to conduct new reinsurance contracts before 10 December 2007;
(l) a third-country undertaking with a main business comparable to any of the entities referred to in points (a) to (k)