I finally got around to reading your message Wikipedia is a major point in my life  You easily display your lack of knowledge of the subject  You write Its not a controlling stake which I would take to mean     It doesnt matter what YOU think is a controlling stake  GAAP says it is   My guess is that you dont even know what GAAP is  httpenwikipediaorgwikiGAAP   So your opinion doesnt matter  GAAP controls and GAAP says   Wikipedia is not about you posting what your personal opinions are about what constitutes control  But its nice to see that you admitted that you were posting your personal opinions