definiens: shall mean any corporation, partnership, joint ventw'e or firm which conlTols, is controlled by or under common control with a . pecified person or entity . For -2 - Uportioos of tb.e ExhjbitJU1Y ~ efW omined .... and .. haY.e . been filed s arately pursuant to an applicatjon .. fur onficL ruiaJ treatment filed with Ib ecurlti.e . and .. Exc.h8TlJie ommissioLl pl![SUant to Rule 24b:2 under the e ~ urities Ex ~ g~ ac ntrol " hall be presumed to exist if one oftb following conditions is met : ( a ) in the ca of corporate ntitie direct or indirecr own r hip of at lea ttifty percent ( 50 % ) of th stock or har ~ having the right to vote for the el etion of directors and ( b ) in the case of non - corporate entities, direct or indirect ownership of at least tifty percent ( 50 % ) of the equity interest with the power to direct the management and policy decisions of such oon - corporate entities