definiens: means, with respect to any Pers on, any corporation, limited liability company, partnership or other organization, whether incorporated or unincorporated, ( i ) of which such Person or one or more of its Subsidiaries owns or controls, d irectly or indirectly, outstanding shares of capita l stock, or other equity interests representing ( A ) fifty perce nt ( 50 % ) or more of the voting power of all outstan ding stock or ownership interests of such entity, ( B ) the right t o receive fifty percent ( 50 % ) or more of the divide nds or income distributed to the holders of outstanding capital s tock or other ownership interests of such entity or ( C ) the right to receive fifty percent ( 50 % ) or more of the net a ssets of such entity available for distribution to the holders of outstanding stock or ownership interests upon a liq uidation or dissolution of such entity, ( ii ) of whi ch such Person or any other Subsidiary of such Person is a general partner ( or otherwise serves in a capacity of comparable authority ) or ( iii ) of which such Person has power to appoint the governing body or over wh ich such Person otherwise has control or approval rights