definiens: shall mean any corporation or non - corporate business entity which controls, is controlled by, or is unde r common control with a party to this Agreement . A corporation or non - corporate b usiness entity shall be regarded as in control of another corporation if it owns, or directly or indirectly controls, at least fifty ( 50 % ) percent o f the voting stock of the other corporation, or ( a ) in the absence of the own ership 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