1. Contractual Control
1.1. De facto dependence
1.1.1. based on contract
1.1.1.1. exclusivity clause
1.2. Legal dependance
1.2.1. >50% participation
1.2.1.1. capital
1.2.1.2. votes
1.2.1.2.1. Ex: Vote the dividends
1.2.2. direclty or indirectly
1.2.2.1. managerial powers
1.2.2.2. decision making powers
1.2.2.2.1. managers. directors
1.3. Economical dependance
1.3.1. direct or indirect control comercial partners
1.3.1.1. ex. can impose its decision
2. Legal Control
2.1. Types of control
2.1.1. Direct
2.1.1.1. over 50% of shares
2.1.2. Indirect
2.1.2.1. chain of participants
2.1.2.2. community of interest
2.2. Date criteria
2.2.1. Date of the closing of the financial year
2.2.1.1. at least 183 days consecutive or not
2.3. Type of share
2.3.1. financial rights
2.3.2. voting rights
3. Calculate the control
3.1. 1. add together
3.1.1. calculate separately
3.1.1.1. voting rights
3.1.1.2. financial participation
3.1.2. indirect participation
3.1.3. direct participation
3.2. 2. controll if either
3.2.1. >50% votes
3.2.2. >50% financial rights