In general an indication of a certain interest (in shares, or in (profit) entitlements or in a participating sense). In accordance with the Civil Code a legal entity has a participating interest:
- in a legal entity: if he or one or more of his subsidiary companies, solely or jointly, at his/their own expense, provide(s) or cause(s) to be provided capital to that legal entity in order to be permanently associated with that legal entity for the purpose of its own activity; if one-fifth or more of the subscribed capital is provided, the existence of a participating interest is presumed;
- in a company: if he or a subsidiary company (1) is fully liable therein as a partner vis-à-vis creditors for debts, or (2) is otherwise a partner therein in order to be permanently associated with that company for the purpose of their own activity.