The following are undertakings linked to a contracting entity:
1° Undertakings whose annual accounts are consolidated with those of the contracting entity;
2° Undertakings which are likely to be, directly or indirectly, subject to the dominant influence of the contracting entity within the meaning of the second paragraph of Article L. 1212-2;
3° Undertakings which are likely to exercise a dominant influence over the contracting entity within the same meaning;
4° Undertakings which are subject to the dominant influence of an undertaking which itself exercises such a dominant influence over the contracting entity within the same meaning.