As per clause 2.3 of the operational guidelines, Group companies shall mean two or more enterprises which, directly or indirectly, are in a position to: Exercise 26% or more of voting rights in other enterprise; or appoint more than 50% of members of board of directors in the other enterprise. For the purpose of calculation of GMR, only those group companies as defined above, who have booked revenue from the manufacturing of pharmaceutical goods and/or in vitro diagnostic medical devices in their books, shall be allowed. The same shall be certified by a Statutory Auditor.