Equity Interest Definition
Equity interest, defined as the amount of equity a single person holds in a business, is a common concept to the small business world. For example, if an angel investor receives 25% ownership of a company, the investor has a 25% equity interest in that business. Equity interest accounting is simple: equity is worth nothing until it results in cash flows, either through disbursement of dividends or the sale of assets. At this point standard capital gains tax applies.
http://strategiccfo.com/wikicfo/equity-interest-definition/

- LAW ON THE CAPITAL MARKET
(1) company shares or other securities equivalent to company shares representing equity interest or entitlement to exercise voting rights in that legal entity, as well as deposit certificates relating to shares;
http://www.aod.rs/pdf/en-legal-Capital-Market-Law.pdf
- ZAKON O TRŽIŠTU KAPITALA
(1) akcije društava ili druge hartije od vrednosti ekvivalentne akcijama društava, a predstavljaju učešće u kapitalu ili u pravima glasa tog pravnog lica, kao i depozitne potvrde koje se odnose na akcije;
http://www.paragraf.rs/propisi/zakon_o_trzistu_kapitala.html

- (xvi) Execution, as Company representative, of any shareholders agreements in which the Company has equity interest, whether they are Company subsidiaries or not;
- (xvi) Zaključenja u svojstvu zastupnika Društva bilo kog ugovora članova društva u kojim Društvo ima učešće u kapitalu, bez obzira na to da li su njegova zavisna društva;
http://www.belex.rs/data/2012/05/00075911.pdf