I finally got around to reading your message (Wikipedia is a major point in my life).  You easily display your lack of knowledge of the subject.  You write, "It's not a controlling stake which I would take to mean 50% + 1".  It doesn't matter what YOU think is a controlling stake.  GAAP says it is 20%.  My guess is that you don't even know what GAAP is:  http://en.wikipedia.org/wiki/GAAP .  So, your opinion doesn't matter - GAAP controls, and GAAP says 20%.  Wikipedia is not about you posting what your personal opinions are about what constitutes "control".  But it's nice to see that you admitted that you were posting your personal opinions.