In determining the existence of power, together with size of the investor's voting interest, the following factors need to be examined in relation to the holders of the other shares in the investee:

A) the existence of contracts.
B) attendance at annual general meetings.
C) level of dilution and disorganization or apathy of the remaining shareholders.
D) all of the above factors need to be examined.

Annual General Meetings

Mandatory yearly gatherings of a company's executives, directors, and shareholders to discuss the company’s performance, its future, and to vote on key issues.

Dilution

A reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.