(1) In these Regulations, unless the context otherwise requires -
"accounts" means the balance sheet, profit and loss account and any notes on the accounts or statements forming part of the accounts, whether or not required by law;
"the Act of 1986" means the Companies (Amendment) Act, 1986 (No. 25 of 1986);
"the Act of 1990" means the Companies Act, 1990 (No. 33 of 1990);
"annual return" means the annual return made to the registrar of undertakings under the Principal Act;
"associated undertaking" has the meaning assigned by paragraph 21 of Chapter 2 of Part IV of the Schedule;
"Bank" means the Central Bank of Ireland;
"company" means an undertaking as defined in Regulation 3;
"the Directive" means Council Directive 91/674/EEC of 23 December, 1991;
"group accounts" means the accounts prepared in accordance with Regulations 10 to 18;
"holding company", in relation to one or more undertakings that are subsidiaries of another undertaking means that other undertaking;
"individual acc