1. No fictitious profits may be distributed to the partners or shareholders. The board of directors or any similar body shall be liable vis-à-vis the partners or shareholders and the Company's creditors for any such arrangement. 2. If the Company distributes any profits in violation of the provisions of this Decree Law and the resolutions issued in implementation hereof, the partner or shareholder concerned shall pay back the profits received by him in violation of such provisions. Furthermore, the Company's creditors may request such partner or shareholder to return the profits received, even if he is acting in good faith. 3. Partners or shareholders shall not be denied actual profits picked up by them even if the Company incurs losses during the following years.
Interpretation and application must be checked against the official text and current version.