(1) In this section -

 'approved denomination', in relation to a wholesale debt instrument, means a denomination of not less than

(a) in the case of an instrument denominated in euro, €500,000;

(b) in the case of an instrument denominated in United States Dollars, US$500,000; or

(c) in the case of an instrument denominated in a currency other than euro or United States Dollars, the equivalent in that other currency of €500,000;

and, for the purposes of this definition, the equivalent of an amount of euro in another currency shall be determined by reference to the rate of exchange -

(i) in the case of instruments issued under a programme, at the time the programme under which the instrument is to be issued is first publicised; or

(ii) in the case of all other instruments, on the date of issue of the instrument;

 'Revenue officer' means an officer of the Revenue Commissioners;

 'certificate of deposit' means an instrument, either in physical or electronic form, relating to money in any currency which has been deposited with the issuer or some other person, being an instrument -

(a) issued by a financial institution,