Another company holds over 25% of your company's voting rights or capital; or
Your company hold over 25% of another company's voting rights or capital
You need to include a proportion of the staff, turnover and balance sheets of partner companies. This should be based on the percentage of voting rights and capital that connects the 2 companies. For instance, if you own 30% of another company you should include 30% of its staff, turnover and balance sheets when calculating if you're a SME.