76. For the purposes of sections 69 and 72, where voting rights attached to shares in a company or shares in a legal person that controls the company, directly or indirectly, are held by another legal person, the shareholders of the latter are deemed to hold a percentage of the voting rights attached to the shares in the company or in the legal person that controls it, directly or indirectly, equal to the product of the percentage of voting rights they hold in the latter legal person and the percentage of voting rights held by the latter in the company or in the legal person that controls it directly or indirectly.