Comprehensive provisions dealing with the sale of shares, including the circumstances in which a shareholder will be forced to sell his shares (such as his sequestration), the valuation of shares at the date of sale, pre-emptive rights and the procedures to be followed by a shareholder wishing to sell shares. A clear description of the decisions of the company that will require a special resolution (75% approval), such as the sale of the bulk of its assets or taking on substantial debt. The terms on which all shareholders may be required to fund the company, including initial contributions and the interest rates and repayment terms applicable to all loan accounts, the circumstances in which the company may call for further funding from shareholders and the consequences of a failure to provide funding (including dilution of shareholding). Dispute resolution mechanisms dealing with deadlock, arbitration and minority shareholder protection. An exit strategy. What will happen when a third party wants to buy the company as a whole and not all of the shareholders want to sell? The inclusion of minority protection, or “come-along” and “tag-along” clauses, can be essential in such circumstances. Building value is just one part of the entrepreneur’s challenge. And while it should be a key focus for business owners it should not be forgotten that mechanisms need to be in place to physically transfer the value you have created.