definiens: of any Person means another Person, ( i ) an amount of the voting securities, other votingrights or voting partnership interests of which that is sufficient to elect at least a majority of its board of directors orother governing body is directly or indirectly owned or controlled by such first Person or by any one or more of itsSubsidiaries, or by such first Person and one or more of its Subsidiaries ( or, if there are no such voting interests, 50%or more of the equity interests of which is owned directly or indirectly by such first Person ), ( ii ) of which such firstPerson or any other Subsidiary of such first Person is a general partner ( excluding partnerships, the generalpartnership interests of which held by such first Person and any Subsidiary of such first Person do not have amajority of the voting interests in such partnership ) or ( iii ) based on the extent of control by the first Person, isrequired to be consolidated in the consolidated financial statements of the first Person in accordance with GAAP