Controlled entities are all entities for which the EU is exposed, or has right, to variable benefits from its involvement and has the liability to affect the nature and amount of those benefits through its power over the other entity.
Nadzorovani subjekti so vsi subjekti, za katere je Evropska unija izpostavljena različnim koristim od svoje udeležbe ali ima pravice do njih ter ima odgovornost, da vpliva na naravo in znesek teh koristi prek svoje pristojnosti nad drugim subjektom.