for a bank account which does not have an IBAN, the Member State in which the bank with which the account is held has its head office or, where the account is held with a branch, the Member State in which the branch is located;
i gcás cuntais bhainc nach bhfuil IBAN aige, an Ballstát ina bhfuil ceannoifig an bhainc ina shealbhaítear an cuntas nó, i gcás ina sealbhaítear an cuntas i mbrainse, an Ballstát ina bhfuil an brainse lonnaithe;