{'it': 'Se, pagati i debiti e rimborsate le anticipazioni e le spese, il patrimonio sociale non è sufficiente a restituire le quote conferite, i soci dovranno sopportare la deficienza come perdita.', 'en': 'Where, after satisfaction of debts and the reimbursement of expenses and advances, the partnership’s assets are not sufficient to cover the return of contributions, the shortfall is borne equally by the partners as a loss.'}