The totality of legal entities to which the company is affiliated in a relationship in which either party controls the actions or performance of the other. Factors that are used to determine whether a company is part of a broader corporate group include:

• Formality of relationship: Is there formal ownership, such as through an investment holding structure?
• Declared as a group: Has the group publicly declared the companies are linked?
• Family control: Are the companies owned or run by members of the same family?
• Financial control: Are there contractual or other financial arrangements that indicate one party controls the performance of another?
• Management control: Is there extensive overlap in officials between companies?
• Operational control: Are landholdings under a group’s operational control?
• Beneficial ownership: Is ultimate ownership hidden in offshore companies or by the use of nominees?
• Shared resources: Do companies share a registered address, land or other physical assets, or provision of company functions or services?