GR-5.2.2
For the purposes of Paragraph GR-5.2.1, 'associate' includes:
(a) In the case of natural persons, the spouse or child of the controller ;
(b) An undertaking of which a controller is a Director ;
(c) A person who is an employee or partner of the controller ; and
(d) If the controller is a corporate entity, a Director of the controller , a subsidiary of the controller , or a Director of any subsidiary undertaking of the controller .
May 2011