For the purposes of this Directive:
(a) "insurance undertaking" shall mean an undertaking which has received official authorization in accordance with Article 6 of Directive 73/239/EEC;
(b) "branch" shall mean an agency or branch of an insurance undertaking, having regard to Article 3 of Directive 88/357/EEC;
(c) "home Member State" shall mean the Member State in which the head office of the insurance undertaking covering a risk is situated;
(d) "Member State of the branch" shall mean the Member State in which the branch covering a risk is situated;
(e) "Member State of the provision of services" shall mean the Member State in which a risk is situated, as defined in Article 2(d) of Directive 88/357/EEC, if it is covered by an insurance undertaking or a branch situated in another Member State;
(f) "control" shall mean the relationship between a parent undertaking and a subsidiary, as defined in Article 1 of Directive 83/349/EEC [OJ No L 193, 18. 7. 1983, p. 1.], or a similar relat