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 ;
pour un compte bancaire ne comportant pas d'IBAN , l'État membre dans lequel la banque auprès de laquelle le compte est détenu a son administration centrale ou, si le compte est détenu auprès d'une succursale, l'État membre dans lequel la succursale est située ;