definiens: shall mean any corporation or non - corporate business entity which controls, is controlled by, or is under common control with a party to this Agreement . A corporation or non - corporate business 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 voting stock of the other corporation, or ( a ) in the absence of the ownership of at least fifty ( 500/0 ) percent of the voting stock of a corporation or ( b ) in the case of a non - corporate business entity, or non - profit corporation, if ( x ) it possesses, directly or indirectly, the power to direct or cause the direction of the management and policies of such corporation or non - corporate business entity, as applicable or ( y ) for financial accounting and reporting purposes, a party consolidates the [ mancial results of such corporation or non -- corporate business entity with the financial results of such party