I-13.2.2 - Deposit Institutions and Deposit Protection Act
1.6. Each of the following is the holder of a significant interest in a business corporation:
(1) the holder of a significant interest in the decisions of the corporation, that is, whoever can exercise 10% or more of the voting rights attached to the shares issued by the corporation; and
(2) the holder of a significant interest in the corporation’s equity capital, that is, the holder of shares issued by the corporation representing 10% or more of its equity capital.