a— The company's funds shall be distributed on all partners after the payment of the debts referred to in article (338) of this law and after honoring the rights of the company's creditors.

b— Each partner shall receive an amount equivalent to the value of the share he provided in the capital as stated in the memorandum of association or in the resolution of the general assembly approving its evaluation, or equivalent to the value of this share at the time of subscription if the value is not stated in the memorandum of association.

c— If the partner's share is in the form of work or usufruct he shall get nothing.

d— The remaining part of the company's funds shall be distributed among partners in proportion to their respective dividends in profits.

e— If the net value of the company's assets is not sufficient to pay the partners' shares in full, the loss shall be distributed among them with the same percentages specified for loss distribution.