51 Pa. Code § 17.8 – Financial business interest.

(a) A financial interest in a legal entity engaged in business for profit shall be reported. Financial interest means more than either 5% of the equity of the business, or 5% of the assets of the economic interest in indebtedness.
(b) A financial interest in a business and employment by the same business shall be listed in both categories of the Statements of Financial Interests.