{'it': 'Se, dedotti i debiti sociali, rimborsate ai singoli soci le anticipazioni e le spese, e restituite le quote conferite, resta un avanzo, questo deve ripartirsi fra i soci come guadagno.', 'en': 'Where a surplus remains after satisfaction of partnership debts, reimbursement of the expenses incurred and advances made by each partner and return of the value of contributions, it is divided as profit among the partners.'}