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