(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;
"annual return" means the annual return made to the registrar of companies under the Principal Act;
"associated undertaking" has the same meaning as in the European Communities (Companies: Group Accounts) Regulations 1992, (S.I. No. 201 of 1992);
"Bank" means the Central Bank of Ireland;
"the Directive" means Council Directive 86/635/EEC of 8 December 1986;
"the Principal Act" means the Companies Act, 1963;
"the Act of 1986" means the Companies (Amendment) Act, 1986 (No. 25 of 1986);
"group accounts" means the accounts prepared in accordance with regulation 7;
"individual accounts" means the accounts prepared in accordance with regulation 5;
"investment property" means land or buildings (or both) held to earn rentals or for capital appreciation (or both)