(1) Where a loss is allocated to a general partner and such loss is in excess of their equity share, the general partner may not withdraw any profits allocated to their equity share. Furthermore, they may not withdraw any such participation in the profits and may not withdraw any money from their equity share for as long as the sum total of the net loss, call liabilities, shares in the loss of general partners and receivables from loans granted to general partners and their relatives is in excess of the sum total of the profits carried forward, the capital reserve, the retained earnings as well as the equity shares of the general partners.
(2) As long as the pre-requisite set out in subsection (1) sentence 2 is given, the company may not grant any loan governed by section 286 (2) sentence 4. Any loan granted notwithstanding is to be repaid immediately, irrespective of any agreements to the contrary.
(3) Claims of general partners to remuneration for their activities, such remuneration not being dependent on the profits, are not affected by the present provisions. Section 87 (2) sentences 1 and 2 applies accordingly to an abatement of such remunerations.