participating interest

participating interest An interest held by one organization in the shares of another organization, provided these shares are held on a long-term basis for the purpose of exercising some measure of control or influence over the organization’s activities. The UK Companies Act lays down that a holding of 20% or more of the shares of an organization constitutes a participating interest, unless contrary indications are given. Options to buy shares are normally treated as an interest in these shares. See alsocontrolling interest; minority interest.

• Statement of Auditing Standards
• statement of cash flows
• statement of changes in equity
• statement of changes in financial position
• statement of comprehensive income
• Statement of Financial Accounting Standards
• statement of financial position
• statement of movements in shareholders’ funds
• Statement of Standard Accounting Practice
• statement of terms of employment
• statement of total recognized gains and losses
• STATEMENTS OF STANDARD ACCOUNTING PRACTICE
• state ownership
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• statistical demand analysis
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• statistics
• statute-barred debt
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• Statutory Audit Directive
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• statutory company