Percentage of interests, allocation of profits and losses, member's rights and responsibilities, and other provisions are usually included here.

With appropriate allocation of profits from year to year the company partner could be used as a means of building up partnership capital at the more favourable tax rate.

After filing its annual report in July, A.& P. has been forced to twice amend it, first changing the allocation of profits between United States and Canadian stores, and then rewriting certain disclosures to make it clearer that its previous accounting policies did not conform with generally accepted accounting principles.