an insurance undertaking or a reinsurance undertaking authorised in accordance with Directive 2009/138/EC of the European Parliament and of the Council [19];
gnóthas árachais nó gnóthas athárachais atá údaraithe i gcomhréir le Treoir 2009/138/CE ó Pharlaimint na hEorpa agus ón gComhairle [19];