(1) In these Regulations:

"Accounting Directive" means Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 [OJ No. L182, 29.6.2013, p.19.] on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC;

"Act of 2014" means the Companies Act 2014 (No. 38 of 2014);

"authorised officer" means an authorised officer appointed under Regulation 53;

"admitted to trading on a regulated market" means admitted to trading on a regulated market situated or operating within a Member State;

"approved stock exchange" has the same meaning as it has in the Stock Exchange Act 1995 (No. 9 of 1995);

"Bank" means the Central Bank and Financial Services Authority of Ireland;