definiens: means either U.S. generally accepted accounting principles ( ) or InternationalFinancial Reporting Standards ( ), as designated and used by the applicable Party.1.2 means any Person which, directly or indirectly through one or more intermediaries, controls, iscontrolled by or is under common control with a Party to this Agreement, for so long as such control exists, whethersuch Person is or becomes an Affiliate on or after the Effective Date . A Person shall be deemed to anotherPerson if it : ( a ) with respect to such other Person that is a corporation, owns, directly or indirectly, beneficially orlegally, at least fifty percent ( 50 % ) of the outstanding voting securities or capital stock ( or such lesser percentagewhich is the maximum allowed to be owned by such Person in a particular jurisdiction ) of such other Person, or, withrespect to such other Person that is not a corporation, has other comparable ownership interest ; or ( b ) has the power, whether pursuant to contract, ownership of securities or otherwise, to direct the management and policies of suchother Person