(1) In this section -
'approved denomination', in relation to a wholesale debt instrument, means a denomination of not less than
(a) in the case of an instrument denominated in euro, €500,000;
(b) in the case of an instrument denominated in United States Dollars, US$500,000; or
(c) in the case of an instrument denominated in a currency other than euro or United States Dollars, the equivalent in that other currency of €500,000;
and, for the purposes of this definition, the equivalent of an amount of euro in another currency shall be determined by reference to the rate of exchange -
(i) in the case of instruments issued under a programme, at the time the programme under which the instrument is to be issued is first publicised; or
(ii) in the case of all other instruments, on the date of issue of the instrument;
'Revenue officer' means an officer of the Revenue Commissioners;
'certificate of deposit' means an instrument, either in physical or electronic form, relating to money i
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