Enterprise participation or financial participation one names the possession of portions of an enterprise. The capital owner is designated when participation in a corporation as a shareholder, with the participation in cooperatives as a comrade, when participation in other forms of business organization usually than partners.

The term of the participation refers first to the portion, which the capital owner at the nominal capital acquires. Since however the participation in the nominal capital represents the participation in the total value of the enterprise, which lies usually clearly more highly than the sum of the nominal capital, the purchase price of an enterprise portion will lie usually clearly over the nominal value. Before this background frequently of the participation in own capital funds of the enterprise one speaks, which however is only correct, if the value of own capital funds proven in the balance corresponds to the enterprise value or if one uses an extended own capital funds term. Usually it will have the enterprise quiet reserves or rising yield prospects in the future why the enterprise value lies more highly than own capital funds proven in the balance.

If a portion is acquired not by another capital owner to separate directly by the enterprise, which created it only again by a capital increase, then the difference is called of issue price and nominal value Aufgeld.

A certain size of the participation is partly presupposed, before of a financial participation one speaks. A special form of the financial participation is the interlocking holding.

Satisfies society

A special form of the enterprise or financial participation is here the silence society. Contrary to the active (society) participation the silence society excludes an adhesion opposite the creditors of the society. Some finance companies offer everyone by means of austerity plans the participation as quiet partners. In particular smaller finance companies make use from this possibility. Here caution is required - in many cases these austerity plans proved as pure capital destruction.

Articles in category "Financial participation"

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