Equity
(h) Equity means an ownership interest in an organization, whether through: (1) Voting or nonvoting shares; (2) General or limited partnership interests; (3) Any other form of interest conferring ownership rights, including warrants, debt, or any other interests that are convertible into shares or other ownership rights in the organization; or (4) Loans that provide rights to participate in the profits of an organization, unless the investor receives a determination that such loans should not be considered equity in the circumstances of the particular investment.