Русско-англо-русский юридический словарь

In many MS [Member States], payments made in proportion to the operations of members with the Cooperative are considered tax-deductible expenses, and payments to members in proportion to their equity interest are non-deductible for tax purposes. (europa.eu)

Qualified farmers must hold at least a fifty-one percent equity interest in the cooperative association, including fifty-one percent of each class of members’ equity. (AGRICULTURAL LANDHOLDING RESTRICTIONS, §10.1, iowa.gov)