(1) At the end of each fiscal year, the profits and losses are to be calculated and the profits due the silent partner are to be paid out to them.
(2) The silent partner participates in losses only up to the amount of their paid-in or still outstanding contribution. The silent partner is not obliged, by reason of subsequent losses, to repay profits received; however, as long as their contribution is reduced by losses, the annual profits are to be used to cover the losses.
(3) Profits not withdrawn by the silent partner do not increase the silent partner’s contribution, unless agreed otherwise.