For the purposes of this Regulation, the following definitions shall apply:
(a)
‘group’ means those legal entities which are controlled undertakings within the meaning of Article 2(1)(f) of Directive 2004/109/EC of the European Parliament and of the Council 5 and the single natural or legal person that controls such undertaking;
(b)
‘supra-national issuer’ means an issuer within the meaning of Article 2(1)(d)(i), (iv), (v) and (vi) of Regulation (EU) No 236/2012.