definiens: shall mean, with respect to a particular corporation, firm, pa rtnership, entity or person ( ), any other corporation, firm, partnership, entity or other person that, as of the Effective Date, directly or indirectly, is controll ed by the Parent, where means the capacit y to designate, appoint or otherwise determine the board of directors or other governing authority of such person, whether by law or in fact, and whether by ( i ) owner ship of more than fifty percent ( 50 % ) of the equity or rights or shares in profits and losses ( or such lesser per centage which is the maximum allowed to be owned by a foreign corporation in a particular jurisdiction ) o f such person, ( ii ) voting rights or management con tract or agreement, ( iii ) any other contract or agreement th at grants to any other person effective control ove r the affairs and activities of such person, or ( iv ) some combina tion of the foregoing