definiens: shall mean any corporation or non - c orporate business entity which controls, is controlled by, or is under commo n control with a party to this AGREEMENT . A corporation or non - corporate busi ness entity shall be regarded as in control of another corporation if it owns, or directly or indirectly controls, at least fifty ( 50 % ) percent of the votin g stock of the other corporation, or ( a ) in the absence of the ownership of at least fifty ( 50 % ) percent of the voting stock of a corporation or ( b ) in the case of a non - corporate business entity, or non - profit corpor ation, if ( x ) it possesses, directly or indirectly, the power to direct or caus e the direction of the management and policies of such corporation or non- corporate business entity, as applicable or ( y ) for financial accounting and repo rting purposes, a party consolidates the financial results of such corporat ion or non - corporate business entity with the financial results of such party