Public interest entities are defined per EU Directive 2014/56/EC The definition states that public interest entities mean:
entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC;
credit institutions as defined in point 1 of Article 3(1) of Directive 2013/36/EU of the European Parliament and of the Council, other than those referred to in Article 2 of that Directive; or Insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC;