Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

¹ Where a sur­plus re­mains after sat­is­fac­tion of part­ner­ship debts, re­im­burse­ment of the ex­penses in­curred and ad­vances made by each part­ner and re­turn of the value of con­tri­bu­tions, it is di­vided as profit among the part­ners.

² Where, after sat­is­fac­tion of debts and the re­im­burse­ment of ex­penses and ad­vances, the part­ner­ship’s as­sets are not suf­fi­cient to cov­er the re­turn of con­tri­bu­tions, the short­fall is borne equally by the part­ners as a loss.