English to Italian Bus/Financial Finance (general) azione legale

Ho trovato questa definizione:
BENEFICIAL INTEREST - That right which a person has in a contract made with another; as if A makes a contract with B that he will pay C a certain sum of money, B has the legal interest in the contract, and C the beneficial interest.
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Questi i casi in cui compare nel mio testo una sentenza della corte distrettuale negli States:
The court notes the distinction between bonds and beneficial interests. In some previous opinions, the court has simply referred to the plaintiffs as owners of "bonds," when in fact plaintiffs are technically owners of "beneficial interests in bonds."
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The depository, in some form, issues "participations" to brokers, who sell "beneficial interests" to purchasers.
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With regard to current ownership, plaintiffs have adequately demonstrated through its account statements that owned the relevant beneficial interests as of July 29, 2005. There is N° evidence of any change of ownership thereafter.
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Come si rende in italiano?

Grazie