| 单词 | participating interest |
| 释义 | 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. |
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