General information about company
Scrip code	516108
NSE Symbol
MSEI Symbol
ISIN	INE088G01014
Name of the company	THE SOUTH INDIA PAPER MILLS LIMITED
Whether company is SME	No
Class of Security	Equity Shares
Type of report	Quarterly
Quarter Ended / Half year ended/Date of Report (For Prelisting / Allotment)	31-03-2022
Date of allotment / extinguishment (in case Capital Restructuring selected) / Listing Date
Shareholding pattern filed under	Regulation 31 (1) (b)
Whether the listed entity is Public Sector Undertaking (PSU)?	No

Declaration
Sr. No.	Particular	Yes/No	Promoter and Promoter Group	Public shareholder	Non Promoter- Non Public
1	Whether the Listed Entity has issued any partly paid up shares?	No	No	No	No
2	Whether the Listed Entity has issued any Convertible Securities ?	No	No	No	No
3	Whether the Listed Entity has issued any Warrants ?	No	No	No	No
4	Whether the Listed Entity has any shares against which depository receipts are issued?	No	No	No	No
5	Whether the Listed Entity has any shares in locked-in?	No	No	No	No
6	Whether any shares held by promoters are pledge or otherwise encumbered?	No	No
7	Whether company has equity shares with differential voting rights?	No	No	No	No
8	Whether the listed entity has any significant beneficial owner?	No

Table I - Summary Statement holding of specified securities
Category (I)	Category of shareholder (II)	Nos. Of shareholders (III)	No. of fully paid up equity shares held (IV)	No. Of Partly paid-up equity shares held (V)	No. Of shares underlying Depository Receipts (VI)	Total nos. shares held (VII) = (IV)+(V)+ (VI)	Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	Number of Voting Rights held in each class of securities (IX)
								No of Voting (XIV) Rights			Total as a % of (A+B+C)
								Class eg: X	Class eg:y	Total
(A)	Promoter & Promoter Group	25	6285220			6285220	41.9	6285220		6285220	41.9
(B)	Public	4400	8714780			8714780	58.1	8714780		8714780	58.1
(C)	Non Promoter- Non Public
(C1)	Shares underlying DRs
(C2)	Shares held by Employee Trusts
	Total	4425	15000000			15000000	100	15000000		15000000	100

Table I - Summary Statement holding of specified securities
Category (I)	Category of shareholder (II)	No. Of Shares Underlying Outstanding convertible securities (X)	No. of Shares Underlying Outstanding Warrants (Xi)	No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)	Shareholding , as a % assuming full conversion of convertible securities ( as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	Number of Locked in shares (XII)		Number of Shares pledged or otherwise encumbered (XIII)		Number of equity shares held in dematerialized form (XIV)
						No. (a)	As a % of total Shares held (b)	No. (a)	As a % of total Shares held (b)
(A)	Promoter & Promoter Group				41.9					6284420
(B)	Public				58.1					7921406
(C)	Non Promoter- Non Public
(C1)	Shares underlying DRs
(C2)	Shares held by Employee Trusts
	Total				100					14205826

Table II - Statement showing shareholding pattern of the Promoter and Promoter Group
Sr.	Category & Name of the Shareholders (I)		Nos. Of shareholders (III)	No. of fully paid up equity shares held (IV)	No. Of Partly paid-up equity shares held (V)	No. Of shares underlying Depository Receipts (VI)	Total nos. shares held (VII) = (IV)+(V)+ (VI)	Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	Number of Voting Rights held in each class of securities (IX)
									No of Voting (XIV) Rights			Total as a % of Total Voting rights
									Class eg: X	Class eg:y	Total
A	Table II - Statement showing shareholding pattern of the Promoter and Promoter Group
(1)	Indian
(a)	Individuals/Hindu undivided Family		20	4541468			4541468	30.28	4541468		4541468	30.28
Sub-Total (A)(1)			20	4541468			4541468	30.28	4541468		4541468	30.28
(2)	Foreign
(a)	Individuals (NonResident Individuals/ Foreign Individuals)		5	1743752			1743752	11.63	1743752		1743752	11.63
Sub-Total (A)(2)			5	1743752			1743752	11.63	1743752		1743752	11.63
Total Shareholding of Promoter and Promoter Group (A)=(A)(1)+(A)(2)			25	6285220			6285220	41.9	6285220		6285220	41.9
B	Table III - Statement showing shareholding pattern of the Public shareholder
(1)	Institutions
(a)	Mutual Funds		1	1200			1200	0.01	1200		1200	0.01
(f)	Financial Institutions/ Banks		2	72000			72000	0.48	72000		72000	0.48
Sub-Total (B)(1)			3	73200			73200	0.49	73200		73200	0.49
( 3 )	Non-institutions
(a(i))	Individuals - i.Individual shareholders holding nominal share capital up to Rs. 2 lakhs.		4134	2372845			2372845	15.82	2372845		2372845	15.82
(a(ii))	Individuals - ii. Individual shareholders holding nominal share capital in excess of Rs. 2 lakhs.		41	5025723			5025723	33.5	5025723		5025723	33.5
(e)	Any Other (specify)		222	1243012			1243012	8.29	1243012		1243012	8.29
Sub-Total (B)(3)			4397	8641580			8641580	57.61	8641580		8641580	57.61
Total Public Shareholding (B)=(B)(1)+(B)(2)+(B)(3)			4400	8714780			8714780	58.1	8714780		8714780	58.1
C	Table IV - Statement showing shareholding pattern of the Non Promoter- Non Public shareholder
Total ( A+B+C2 )			4425	15000000			15000000	100	15000000		15000000	100
Total (A+B+C )			4425	15000000			15000000	100	15000000		15000000	100

Table II - Statement showing shareholding pattern of the Promoter and Promoter Group
Sr.	No. Of Shares Underlying Outstanding convertible securities (X)	No. of Shares Underlying Outstanding Warrants (Xi)	No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)	Shareholding , as a % assuming full conversion of convertible securities ( as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	Number of Locked in shares (XII)		Number of Shares pledged or otherwise encumbered (XIII)		Number of equity shares held in dematerialized form (XIV)
					No. (a)	As a % of total Shares held (b)	No. (a)	As a % of total Shares held (b)
A	Table II - Statement showing shareholding pattern of the Promoter and Promoter Group
(1)	Indian
(a)				30.28					4540668
Sub-Total (A)(1)				30.28					4540668
(2)	Foreign
(a)				11.63					1743752
Sub-Total (A)(2)				11.63					1743752
Total Shareholding of Promoter and Promoter Group (A)=(A)(1)+(A)(2)				41.9					6284420
B	Table III - Statement showing shareholding pattern of the Public shareholder
(1)	Institutions
(a)				0.01					0
(f)				0.48					60000
Sub-Total (B)(1)				0.49					60000
( 3 )	Non-institutions
(a(i))				15.82					1908611
(a(ii))				33.5					4886783
(e)				8.29					1066012
Sub-Total (B)(3)				57.61					7861406
Total Public Shareholding (B)=(B)(1)+(B)(2)+(B)(3)				58.1					7921406
C	Table IV - Statement showing shareholding pattern of the Non Promoter- Non Public shareholder
Total ( A+B+C2 )				100					14205826
Total (A+B+C )				100					14205826
Disclosure of notes in case of promoter holiding in dematerialsed form is less than 100 percentage								Textual Information(1)

Text Block
Textual Information()	Majority of the shares held by promoters have been dematted. Only 2 cases are pending which is under process and will be dematted soon

Individuals/Hindu undivided Family
Searial No.	1	2	3	4	5	6	7
Name of the Shareholders (I)	ALPANA SURESH PATEL	APARNA RAMESH PATEL	PRITI RAMESHCHANDRA PATEL	RANJANBEN SURESHCHANDRA PATEL	SANJAY SURESH PATEL	UMA MAHENDRA PATEL	VATSALABEN UPENDRA PATEL
PAN (II)	AAWPP9623Q	AFFPP4389H	AFFPP4390A	AAWPP4027C	AAWPP9622R	AAAPP8278K	ABUPP5454G
No. of fully paid up equity shares held (IV)	109514	387924	387920	412875	181820	143560	148544
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	109514	387924	387920	412875	181820	143560	148544
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	0.73	2.59	2.59	2.75	1.21	0.96	0.99
Number of Voting Rights held in each class of securities (IX)
Class eg:X	109514	387924	387920	412875	181820	143560	148544
Class eg:y
Total	109514	387924	387920	412875	181820	143560	148544
Total as a % of Total Voting rights	0.73	2.59	2.59	2.75	1.21	0.96	0.99
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(Xi)(a) As a % of (A+B+C2)	0.73	2.59	2.59	2.75	1.21	0.96	0.99
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of Shares pledged or otherwise encumbered (XIII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	109514	387924	387920	412875	181820	143560	148144
Reason for not providing PAN
Reason for not providing PAN
Shareholder type	Promoter	Promoter	Promoter	Promoter	Promoter	Promoter	Promoter

Individuals/Hindu undivided Family
Searial No.	8	9	10	11	12	13	14
Name of the Shareholders (I)	AVANI SHAMIT PATEL	AJAY D PATEL	PATEL JITENDRA AMBALAL - HUF	BEENA ANKIT PATEL	REENA S PATEL	DINESHCHANDRA C PATEL	VANDHANA MANISH PATEL
PAN (II)	AJBPP0363K	ABAPP3615P	AADHP6386H	AAXPP8807F	AAZPP8647F	ABBPP4124C	ADAPP6960D
No. of fully paid up equity shares held (IV)	64250	310752	37000	57000	52100	520043	248650
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	64250	310752	37000	57000	52100	520043	248650
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	0.43	2.07	0.25	0.38	0.35	3.47	1.66
Number of Voting Rights held in each class of securities (IX)
Class eg:X	64250	310752	37000	57000	52100	520043	248650
Class eg:y
Total	64250	310752	37000	57000	52100	520043	248650
Total as a % of Total Voting rights	0.43	2.07	0.25	0.38	0.35	3.47	1.66
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(Xi)(a) As a % of (A+B+C2)	0.43	2.07	0.25	0.38	0.35	3.47	1.66
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of Shares pledged or otherwise encumbered (XIII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	64250	310752	37000	57000	52100	520043	248650
Reason for not providing PAN
Reason for not providing PAN
Shareholder type	Promoter	Promoter	Promoter	Promoter	Promoter	Promoter	Promoter

Individuals/Hindu undivided Family
Searial No.	15	16	17	18	19	20
Name of the Shareholders (I)	MANISH M PATEL	ANSUYABEN M PATEL	MEETA VIRAT PATEL	JITENDRA AMBALAL PATEL	SANDHYA J PATEL	AARIYA AJAY PATEL
PAN (II)	AEEPP6501K	AEEPP6502L	ADZPP5617Q	AGIPP7237J	AJVPP7336A	FTPPP5659K
No. of fully paid up equity shares held (IV)	218252	284400	171000	410520	373344	22000
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	218252	284400	171000	410520	373344	22000
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	1.46	1.9	1.14	2.74	2.49	0.15
Number of Voting Rights held in each class of securities (IX)
Class eg:X	218252	284400	171000	410520	373344	22000
Class eg:y
Total	218252	284400	171000	410520	373344	22000
Total as a % of Total Voting rights	1.46	1.9	1.14	2.74	2.49	0.15
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(Xi)(a) As a % of (A+B+C2)	1.46	1.9	1.14	2.74	2.49	0.15
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of Shares pledged or otherwise encumbered (XIII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	218252	284000	171000	410520	373344	22000
Reason for not providing PAN
Reason for not providing PAN
Shareholder type	Promoter	Promoter	Promoter	Promoter	Promoter	Promoter

Individuals/Hindu undivided Family
Searial No.
Name of the Shareholders (I)	Click here to go back
PAN (II)	Total
No. of fully paid up equity shares held (IV)	4541468
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	4541468
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	30.28
Number of Voting Rights held in each class of securities (IX)
Class eg:X	4541468
Class eg:y
Total	4541468
Total as a % of Total Voting rights	30.28
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(Xi)(a) As a % of (A+B+C2)	30.28
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of Shares pledged or otherwise encumbered (XIII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	4540668
Reason for not providing PAN
Reason for not providing PAN
Shareholder type

Individuals (NonResident Individuals/ Foreign Individuals)
Searial No.	1	2	3	4	5
Name of the Shareholders (I)	UPENDRA AMBALAL PATEL	SHISHIR PRAFUL PATEL	SHEILJA DIPAM PATEL	ARUNA NARESHBHAI PATEL	MRUDULA PRAFUL PATEL	Click here to go back
PAN (II)	ADSPP8916B	AAWPP8929R	AAWPP8980E	AJBPP0319D	ACJPP2525Q	Total
No. of fully paid up equity shares held (IV)	668000	387796	387796	156600	143560	1743752
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	668000	387796	387796	156600	143560	1743752
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	4.45	2.59	2.59	1.04	0.96	11.63
Number of Voting Rights held in each class of securities (IX)
Class eg: X	668000	387796	387796	156600	143560	1743752
Class eg:y
Total	668000	387796	387796	156600	143560	1743752
Total as a % of Total Voting rights	4.45	2.59	2.59	1.04	0.96	11.63
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	4.45	2.59	2.59	1.04	0.96	11.63
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of Shares pledged or otherwise encumbered (XIII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	668000	387796	387796	156600	143560	1743752
Reason for not providing PAN
Reason for not providing PAN
Shareholder type	Promoter	Promoter	Promoter	Promoter	Promoter

Individuals - ii. Individual shareholders holding nominal share capital in excess of Rs. 2 lakhs.
Searial No.	1	2	3	4	5	6	7
Name of the Shareholders (I)	ANIL KUMAR GOEL	SEEMA GOEL	YAMINI MUKESH PATEL	P DURAISAMY	NAINA RAJENDRABHAI PATEL	URMILABEN JAGDISHBHAI PATEL	NISHANT RAJENDRA BANTHIA
PAN (II)	AAJPG2552Q	AHAPG8015A	AJYPP2952K	AABPD7933Q	ACVPP9569N	ACVPP9571C	AITPB0670Q
No. of fully paid up equity shares held (IV)	1000000	702000	432480	360022	358000	200087	200000
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	1000000	702000	432480	360022	358000	200087	200000
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	6.67	4.68	2.88	2.4	2.39	1.33	1.33
Number of Voting Rights held in each class of securities (IX)
Class eg: X	1000000	702000	432480	360022	358000	200087	200000
Class eg:y
Total	1000000	702000	432480	360022	358000	200087	200000
Total as a % of Total Voting rights	6.67	4.68	2.88	2.4	2.39	1.33	1.33
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	6.67	4.68	2.88	2.4	2.39	1.33	1.33
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	1000000	702000	432480	360022	358000	200087	200000
Reason for not providing PAN
Reason for not providing PAN

Individuals - ii. Individual shareholders holding nominal share capital in excess of Rs. 2 lakhs.
Searial No.
Name of the Shareholders (I)	Click here to go back
PAN (II)	Total
No. of fully paid up equity shares held (IV)	3252589
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	3252589
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	21.68
Number of Voting Rights held in each class of securities (IX)
Class eg: X	3252589
Class eg:y
Total	3252589
Total as a % of Total Voting rights	21.68
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	21.68
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	3252589
Reason for not providing PAN
Reason for not providing PAN

Any Other (specify)
Searial No.	1	2	3	4	5	6
Category	Bodies Corporate	Clearing Members	HUF	IEPF	Non-Resident Indian (NRI)	Employee Welfare Fund
Category / More than 1 percentage	Category	Category	Category	Category	Category	Category
Name of the Shareholders (I)
PAN (II)
No. of the Shareholders (I)	58	17	85	1	60	1
No. of fully paid up equity shares held (IV)	217656	14526	288811	107800	576219	38000
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	217656	14526	288811	107800	576219	38000
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	1.45	0.1	1.93	0.72	3.84	0.25
Number of Voting Rights held in each class of securities (IX)
Class eg: X	217656	14526	288811	107800	576219	38000
Class eg:y
Total	217656	14526	288811	107800	576219	38000
Total as a % of Total Voting rights	1.45	0.1	1.93	0.72	3.84	0.25
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	1.45	0.1	1.93	0.72	3.84	0.25
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	182656	14526	288811	107800	472219	0
Reason for not providing PAN
Reason for not providing PAN

Any Other (specify)
Searial No.
Category
Category / More than 1 percentage
Name of the Shareholders (I)	Click here to go back
PAN (II)	Total
No. of the Shareholders (I)	222
No. of fully paid up equity shares held (IV)	1243012
No. Of Partly paid-up equity shares held (V)
No. Of shares underlying Depository Receipts (VI)
Total nos. shares held (VII) = (IV)+(V)+ (VI)	1243012
Shareholding as a % of total no. of shares (calculated as per SCRR, 1957) (VIII) As a % of (A+B+C2)	8.29
Number of Voting Rights held in each class of securities (IX)
Class eg: X	1243012
Class eg:y
Total	1243012
Total as a % of Total Voting rights	8.29
No. Of Shares Underlying Outstanding convertible securities (X)
No. of Shares Underlying Outstanding Warrants (Xi)
No. Of Shares Underlying Outstanding convertible securities and No. Of Warrants (Xi) (a)
Shareholding , as a % assuming full conversion of convertible securities (as a percentage of diluted share capital) (XI)= (VII)+(X) As a % of (A+B+C2)	8.29
Number of Locked in shares (XII)
No. (a)
As a % of total Shares held (b)
Number of equity shares held in dematerialized form (XIV)	1066012
Reason for not providing PAN
Reason for not providing PAN

Searial No.	Name of Shareholder	Name of the PAC	Number of shares	Percentage of shareholding by PAC
1	ANIL KUMAR GOEL	SEEMA GOEL	1702000	11.35

Sr. No.Details of the SBODetails of the registered ownerDetails of holding/ exercise of right of the SBO in the reporting company, whether direct or indirect*:Date of creation / acquisition of significant beneficial interestNamePAN Passport No. in case of a foreign nationalNationalityNationality (Applicable in case of Any other is selected)NamePAN Passport No. in case of a foreign nationalNationalityNationality (Applicable in case of Any other is selected)Whether by virtue of:SharesVoting rightsRights on distributable dividend or any other distributionExercise of controlExercise of significant influence