"dejanski nadzor" pomeni razmerje, ki ga sestavljajo pravice, pogodbe ali katera koli druga sredstva, ki posamično ali skupaj in z upoštevanjem obstoječih dejstev ali zakonodaje omogočajo posredno ali neposredno odločilno vplivanje na podjetje, zlasti s:
"effective control" means a relationship constituted by rights, contracts or any other means which, either separately or jointly and having regard to the considerations of fact or law involved, confer the possibility of directly or indirectly exercising a decisive influence on an undertaking, in particular by: