"financial incentive" shall be construed in accordance with section 46;
"market value", in relation to assets and liabilities, shall be construed in accordance with section 28.
(2) A reference in this Part to the transferor in relation to a transfer order shall be construed as a reference to the authorised credit institution, or a subsidiary or holding company of the authorised credit institution, the assets or liabilities of which are to be transferred pursuant to the order.