Profits & losses distribution.
Partners may govern the method of dividing profits and losses in the partnership agreement. Such solution is recommended. They may relate the manner of dividing profits and losses to the value of the contribution to the partnership. The partner may be released from the share of losses. If no agreement is made between the partners, profits and losses are to be shared equally regardless of the type and value of the contribution. The partner is entitled to demand the distribution of profits and payment of a dividend at the end of the year.