GR-7.2.2
For the purposes of Paragraph GR-7.2.1, "associate" includes:
(a) The spouse, son(s) or daughter(s) of a 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 .
April 2016