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

¹ Each part­ner has the right to draw profit, in­terest and fees for the pre­vi­ous fin­an­cial year from the part­ner­ship’s funds.

² Where so provided un­der the agree­ment, in­terest and fees may be drawn dur­ing the fin­an­cial year, where­as profit may not be drawn un­til the an­nu­al re­port has been ap­proved.²⁸⁷

³ Any profit, in­terest and fees not drawn by the part­ner are ad­ded to his share of the part­ner­ship’s cap­it­al once the an­nu­al re­port has been ap­proved, provided that none of the oth­er part­ners ob­jects.²⁸⁸