Partnership assets

(1) An internally managed open-ended investment limited partnership may acquire movable and immovable property necessary for the operation of the investment limited partnership. For this purpose, it must form operating assets, which must be recorded, for accounting purposes, against the capital contributions of the general partners. It may not fund the acquisition with capital from the issue of limited partnership interests to investors.
(2) The contributions of the investors who participate as limited partners, the assets received and managed in connection with the investment activity, the collateral received for assets, and liquid funds, are allocated, for accounting purposes, to the limited partnership capital. They constitute the limited partnership's investment assets.