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Special system of the group of entities

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As from 1 January 2015, when is a financial relationship considered to be established?

Financial relationship: the parent entity, by means of a participation of over 50% of the capital or in the voting rights of the companies of the group, has effective control over the same 

Financial relationship: the companies of the group carry out a same financial activity or, if they carry out different activities, these are complementary or contribute to the development of the same .

Organisational relationship: there is a common leadership within the companies of the group. 

It shall be understood, unless there is proof to the contrary, that a parent company that fulfills the requirements of a financial relationship also fulfills the requirements of a financial and organisational relationship.