GR-5.2.2
For the purposes of Paragraph GR-5.2.1, 'associate' includes:
  (a) In the case of natural persons, a member of the controller's family ;
  (b) An undertaking of which a controller  is a Director ;
  (c) A person who is an employee or partner of the controller ; or
  (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 .
  October 2010
 
  
        