Distribution of the assets

(1) The distribution of the assets among the individual members takes place up to the total amount of their credit balances ascertained on the basis of the opening balance sheet, in the ratio of the latter. Where the members had been called on for payments under section 87a(2), these payments are first to be refunded in the ratio of the amounts paid. In ascertaining the individual credit balances, the payments made since the last annual financial statements are disregarded for the distribution of the profit or loss arising for the period between the last annual financial statements and the opening balance sheet. The profit from that period is to be credited to the balance even insofar as this exceeds the share.
(2) Surpluses arising beyond the total amount of these balances are to be distributed by heads.
(3) The statutes may exclude the distribution of the assets, or determine another ratio for the distribution.