(1) In this Part -

'financial holding company' has the same meaning as it has in the European Union (Capital Requirements) Regulations 2014 (S.I. No. 158 of 2014);

'mixed financial holding company' has the same meaning as it has in the European Union (Capital Requirements) Regulations 2014;

'affiliate' in relation to an auditor, means a firm or body corporate specified by subsection (2) as being an affiliate of the auditor;

'company' has the same meaning as in section 2(1) of the Companies Act 1963;

'firm' has the same meaning as in section 4 of the Partnership Act 1890;

'guideline' means a guideline issued under section 27A or, if such a guideline is amended, means the guideline as amended;

'public authority' means a body (whether corporate or incorporate) established or constituted by or under an Act that performs one or more public functions;