If the search for a purchaser or suitable transferee proves to be harder than at first thought, the entrepreneur should nevertheless tackle the procurement of the capital for the purchase price. In such a situation the issuing of equity capital suggests itself, i.e. that an option for conversion into full company shares should be provided. In an initial step in this process, equity capital that does not confer a voting right, e.g. dormant company capital or special dividend right capital, is given to the company. The equity conditions must then be constituted in such a way that, after the elapsing of a period of 5 years, for example, the dormant or special dividend right equity interest is converted into full company shares such as, for example, original capital contributions or shares of corporate stock. In order for this conversion option to be exercised what is used is the capital shares of the ‘seller’ or the retiring shareholder, who is paid by way of a set-off.