For the purpose of this Directive:
(A) "credit institution" means a credit institution, as defined in Article 1(1) first subparagraph of Directive 2000/12/EC [OJ L 126, 26.5.2000, p. 1. Directive as amended by Directive 2000/28/EC (OJ L 275, 27.10.2000, p. 37)] and includes branches within the meaning of Article 1(3) of that Directive and located in the Community, of credit institutions having their head offices inside or outside the Community,
(B) "financial institution" means: 1. an undertaking other than a credit institution whose principal activity is to carry out one or more of the operations included in numbers 2 to 12 and number 14 of the list set out in Annex I to Directive 2000/12/EC; these include the activities of currency exchange offices (bureaux de change) and of money transmission/remittance offices; 2. an insurance company duly authorised in accordance with Directive 79/267/EEC [OJ L 63, 13.3.1979, p. 1. Directive as last amended by Directive 95/26/EC of the