المدربA limited liability partnership is a body corporate, with legal personality separate from its members, whose members share its profit under a members’ agreement and whose liability is limited to what they have contributed. A member’s members’ capital is the capital the member has contributed or left in the firm, recorded in the member’s capital account and repayable on departure on the terms of the agreement.
firm.partnership.أمثلة
Example 2.2 (An allocation)
Four members hold 40, 30, 20 and 10 points and draw 80% of their allocations. A year’s profit of $116.25 million allocates $46.5 million to the first; she draws $37.2 million and $9.3 million stays in her capital account. In all the members draw $93.0 million and leave $23.25 million, a retention ratio of 20%.