Forms of participation under accounting-standard-related aspects
The table below deals with the different forms of participation and their legal bases of raising capital at the German capital market. The effects and results are only described from the balance-related point of view of the entrepreneur (not of the investor):
Equity Capital Equity Substitute Outside Capital
Form of participation -share holding

-share of an Ltd. -share of partnerships in commerce

-limited partner’s share
atypical silent participation; participation right loans; bearer bond; typical silent partnership 
Questions of ownership of property when borrowing modification of questions of ownership of property after partial share  questions of ownership of property unchanged questions of ownership of property unchanged
Return on capital profit-related  minimum distribution and profit-related  usually fixed rate of interest
Advantages and disadvantages of the accounts increase of the equity quota increase of the equity quota, atypical silent partnership as loss adjustment instrument increase of the outside capital quota, merely cash advantages
Liability risk and risk of loss loss sharing and risk of insolvency risk of loss of earnings, risk of insolvency, especially in cases of inferior liability  exclusion from loss and liability, the financier is the insolvency creditor 
External liability restricted to deposit liabilities  restricted to deposit liabilities none 
Duration of capital lock-up temporary unrestricted or rather long-term up to liquidation temporary restricted, participation right, also unrestricted temporary restricted
Cash return of the deposit excluded, ban of deposit refunding yes, as far as it is not excluded by contract yes, predestined redemption
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