definiens: shall mean ( i ) any corporation or business entity of which securities or other ownership interests representing fifty percent ( 50 % ) or more of the equity or fifty percent ( 50 % ) or more of the ordinary voting power or fifty percent ( 50 % ) or more of the gene ral partnership interests are, at the time such determination is being made, owned, Controlled ( as hereinafter defined ) or held, directly or indirectly, by such corporation or business entity, or ( ii ) any other corporation or business entity which, at the time such determination is being made, is Controlling, Controlled by or under common Control with, such corporation or business entity . For purposes of this definition,, whether used as a noun or verb, refers to the possession, direct or indirect, of the power to direct, or cause the direction of, the management or policies of any corporation or business entity, whether through the ownership of voting securities, by contract or otherwise