Case C-639/17: Judgment of the Court (Fourth Chamber) of 17 January 2019 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — SIA ‘KPMG Baltics’, acting as insolvency administrator of AS ‘Latvijas Krājbanka’ v SIA ‘Ķipars AI’ (Reference for a preliminary ruling — Settlement finality in payment and securities settlement systems — Directive 98/26/EC — Scope — Concept of ‘transfer order’ — Payment order sent by the holder of an ordinary current account to a credit institution subsequently declared insolvent)