(1) Each partner initially is entitled to a share in the annual profits that amounts to four percent of their share of capital. Where the annual profits are not sufficient therefor, the shares are to be determined at a correspondingly lower rate.
(2) When calculating the profit share which a partner is due pursuant to subsection (1), payments which the partner made in the course of the fiscal year as contributions are to be taken into account in proportion to the time elapsed after such payment. If, during the fiscal year, the partner has withdrawn money from their share of capital, the amounts withdrawn are to be taken into account in proportion to the time elapsed prior to such withdrawal.
(3) That portion of the annual profits which exceeds the profit shares calculated pursuant to subsections (1) and (2), as well as the losses of a fiscal year, are to be distributed among all the partners equally.