A partly-owned company whereby the parent company has a less-than-50% ownership. In Malaysia, it is generally defined as those companies in which the holding company has a long-term equity interest of not less than 20% and not exceeding 50% and where it has the power to exercise significant influence over the financial and operating policies through Board representation.

Formed when two or more companies engage in partnership or joint venture projects.

The term ASSOCIATE is defined in Rule 14a-1(a). It includes any corporation or organization (other than a registrant or a majority-owned subsidiary of the registrant) in which such person is an OFFICER or partner or is the beneficial owner of 10 percent or more of any class of equity securities; or any trust or other estate in which a person has a substantial beneficial interest or in which a person serves as a fiduciary; or any relative, spouse, or relative of that spouse who has the same home or who is a director or officer of the registrant or its parents or subsidiaries.

an entity, including an unincorporated entity such as a partnership, that is neither a subsidiary nor an interest in a joint venture and over whose commercial and financial policy decisions TNT has the power to exert significant influence

an entity other than a subsidiary or jointly controlled entity in which the Group holds a long-term investment and exercises significant influence on the financial and operating policies

an entity over which the combined entity exercises significant influence and is neither a subsidiary nor an interest in a joint venture

an entity over which the Group is in a position to exercise significant influence, but not control, through participation in the financial and operating policy decisions of the investee

an unconsolidated enterprise in which the company has a significant influence or which has significant influence over the company

an undertaking, not being a subsidiary or joint venture, in which AstraZeneca has a participating interest and over whose commercial and financial policy decisions AstraZeneca exercises significant influence

An enterprise that is consolidated using the equity method (rather than full or proportionate consolidation), and over whose business or financial policies a consolidated company has significant influence. At Postbank, such companies are alternatively proportionately consolidated.

An entity, including partnerships, over which VNU has significant influence and that is neither a subsidiary nor an interest in a joint venture.

An entity over which the investor has significant influence and that is neither a subsidiary nor a joint venture.