Ownership of shares 25 to 50 percent, Ownership of shares 25 to 50 percent as trust, Ownership of shares 25 to 50 percent as firm, Voting rights 25 to 50 percent, Right to appoint and remove directors, Right to appoint and remove directors as trust, Right to appoint and remove directors as firm, Significant influence or control, Some form of significant control, Significant influence or control as firm