For the purposes of this Regulation, the following definitions shall apply:
(a) "group" means those legal entities which are controlled undertakings within the meaning of Article 2(1)(f) of Directive 2004/109/EC of the European Parliament and of the Council [OJ L 390, 31.12.2004, p. 38.] and the single natural or legal person that controls such undertaking;
(b) "supra-national issuer" means an issuer within the meaning of Article 2(1)(d)(i), (iv), (v) and (vi) of Regulation (EU) No 236/2012.