19.3. For the purposes of this Act, a legal person or a partnership controlled by the Société is a subsidiary of the Société.
A legal person is controlled by the Société when the Société holds, directly or through legal persons the Société controls, more than 50% of the voting rights attached to the equity securities of the legal person or is in a position to elect a majority of its directors.
A limited partnership is controlled by the Société when the Société or a legal person the Société controls is the general partner of the partnership; any other partnership is controlled by the Société when the Société holds, directly or through legal persons the Société controls, more than 50% of the equity securities.