Article 211 — Distribution of Profits and Losses

1/ Where there is a surplus after all claims have been settled and contributions returned, the surplus shall be distributed among the partners. 2/ Where the assets are insufficient to repay contributions after payment of debts, expenses and advances, the loss shall be distributed among the partners. 3/ The distribution of profits and losses is to be made among the partners in equal shares, where no other proportion has been specified in the memorandum of association.