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controlling entities

contraintes
loi ant. контролирующие лица ('More)
controlling entity
audit. контролирующая организация
gouv.entrepr. вышестоящая организация (anchorite2000)
loi ant. контролирующее лицо (Controlling Entity means an entity that possesses, directly or indirectly, the power to direct or cause the direction of the management and policies of a person, whether through ownership of voting securities, by contract, by beneficial ownership, or otherwise. 'More)