Distributing profits and losses to partners in accordance with UAE law. ????? ??????? ???????? ??? ??????? ??? ??????? ?????????.

Profits are the main objective of the partners in establishing the company, and achieving profits gives the impression that the company is on the right path towards success and growth, which reflects positively on the partners in the company and is a great incentive to invest therein. Thus, we find that the UAE Companies Law No. 32 of 2021 includes regulatory rules for how to distribute profits and losses to the partners, given that the policy of distributing profits and losses is one of the essential elements that shall be included in the company’s articles of association or the statue of the company in order to avoid the occurrence of disputes among the partners. The company's success in the policy of distributing profits and losses reflects its financial position and guarantees its survival and continuity.

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The distribution of profits to the partners is also the most important thing that the partners care about when setting up their company. Profits are the main goal of establishing the company, so we find that the UAE legislator has taken?care of such matter by setting regulatory controls within the new corporate system for how to distribute profits to the partners, because the division of profits among the partners is one of the essential pillars of the company’s articles of association and so that many disputes do not arise among them. The company`s success in the policy of distributing profits reflects its financial position, serves its survival, and ensures the continuity of the company. In light of the importance of distributing profits to partners in UAE companies, we will present to investors and entrepreneurs who are about to establish companies in the UAE all the important points related to this issue.

Before stating the controls that shall be applied when distributing profits to the partners, it shall first be defined what the profits are to be distributed. The profits that are distributed to the partners are the amounts that are the result of carrying out the company’s work, after deducting all expenses and costs.

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As for the controls for distributing such profits, the articles of the new corporate system state that it is permissible to distribute annual or interim profits from the distributable profits to the partners or shareholders in the Joint-stock, simplified joint-stock and limited liability companies. Furthermore, if that distribution is in violation, the creditors of the company may claim the company, and the company may demand that every partner or shareholder, even if such person was in good faith in returning what it was received. On the other hand, the partner or shareholder shall not be obligated to return the profits that were properly distributed to them, even if the company incurred losses in the following periods.

Moreover, the partners share the profits under the provision of the new corporate system according to the proportion of the partners` share in the capital. If an agreement is reached between the partners to deprive any of them from the profit or to exempt any of them from the loss, such agreement is considered as if it did not exist. On the other hand, the partners have the right to agree between them in the company’s articles of association on the disparity of the partners’ percentages in profits and losses, in addition to the possibility of the partners` agreement to exempt the partner who did not provide anything other than its work from contributing to the loss, provided that no wage has been decided for that partner for its work.

It may happen that one of the partners` share in the company is to do an act that the same undertakes to do, according to the second paragraph of the provision of the new corporate system. The new corporate system also regulates how such partner obtains its profits in the company, as the new corporate system stipulates that if the partner’s share was limited to its work and the company’s articles of association did not specify the partner’s share in the profit or loss, then such partner’s share therein shall be equal to the share of the lesser partner in the company’s capital.

On the other hand, if such partner provided, in addition to its work, a cash or in-kind share, the same shall have a share in the profit or loss for its share in the work and another share for its cash or in-kind share.

?From this perspective, we shall answer therein the most important questions related to how profits and losses are distributed among the partners in the company in accordance with the UAE Companies Law.

The method of distributing profits to partners

The method of distributing profits to partners applies to companies with limited liability, and the right of each partner in the said company to obtain its share of the profits shall not be finally determined except after the manager or managers of the company prepare the annual budget of the company, calculate the profits and losses, and their proposals regarding the distribution of profits, within the following three months for the end of the fiscal year.?The manager of the company shows therein the method the same propose for the distribution of net profits and presents what the same decides in this regard to the general assembly of the partners in its annual meeting, which is held at least once a year during the four months following the end of the fiscal year. After discussing and approving the budget and calculating the profits and losses by the general assembly, the profits` shares to be distributed to the partners shall be determined. After that, the manager or managers of the company shall implement the resolution issued by the general assembly in the matter of the foregoing. Therefore, even if the right of the partner in such companies to obtain its share of the net profits is a contingent right that may not be achieved except with issuing the company’s general assembly’s resolution ratifying the balance sheet and approving the distribution of net profits to the partners, then the partner has the right to claim the company for its share of the distributed profits, but the manager or managers of the company may not refrain from preparing the company’s budget on the specified date within the three months following the end of the fiscal year, then presenting the same to the general assembly for discussion, calculating the profits and losses, and determining the profits` shares to be distributed to the partners. Furthermore, in this case, the general assembly may not deprive the partner of its share in the distributed profits, or some of them, given that its right to obtain that share of the profits is one of the basic rights that, once the profits are realized, the partner’s right thereto is established, and which may not be prejudiced.

Also, the manager or managers of the limited liability company are the ones who manage the same and have full authority in such management. The managers also shall prepare the annual budget of the company, calculate the profits and losses, as well as prepare an annual report on the company's activity, its financial position, and their proposals regarding the distribution of profits, within three months of the end of the fiscal year, and within ten days of approving the balance sheet, calculating the profits and losses, depositing the balance sheet, and calculating the profits and losses with the Ministry of Economy and with the competent authority. The company’s general assembly convenes at least once a year within four months from the end of the fiscal year by inviting the company’s manager or managers, in order to discuss the agenda and budget, calculate the profits and losses, and determine of partners’ shares therein, and other issues that appear on the agenda or that are stipulated by law. What is implied and necessary is that it is not permissible for the manager or managers of the limited liability company to refrain from preparing the budget and the profits and losses account and to invite the general assembly of the company to convene for discussing the budget and the profits and losses account and to determine the shares of the partners in preparation for distributing such shares to them after it is approved by the general assembly.

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Regarding the distribution of profits to the partners, and that the right of each partner in the said company to obtain its share of the profits shall not be finally determined except after the manager or managers of the said company prepare the annual budget for the company, calculate the profits and losses, and their proposals regarding its distribution, within the three months following the end of the fiscal year, and indicate therein the method that the manager proposes for distributing the net profits; moreover, the manager presents what the same decides in this regard to the general assembly of the partners in its annual meeting. After discussing and approving the balance sheet and the profit and loss account by the general assembly, the profits` shares to be distributed to the partners are determined, and then the manager or managers of the company shall implement the resolution issued by the general assembly in this regard. Therefore, although the right of the partner to obtain its share of the profits in the agreed percentage is a contingent right that is not achieved except by issuing the general assembly`s resolution of the company in the manner mentioned above, yet it proves that such partner has the right to claim such right. The manager may not refrain from preparing the budget on time , nor to refrain from presenting the same, including the profit and loss account, to the general assembly. Moreover, the general assembly may not refrain from examining the budget or refrain from approving the profit and loss account, just as for all of the aforementioned may not deprive a partner in any way from obtaining its share in the profits whenever the company has achieved profits, given that this right is one of the basic rights that, once achieved, the partner's right to the said right is proven, and no party may prejudice such right.

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Allotment of the partner's percentage of profits and losses

According to Article 29 of the UAE Companies Law, there are two cases through which the percentage of the partner in profits and losses shall be determined. For the first case, if the company`s contract does not include specifying the percentage determined for the partner in profits or losses, its share of that percentage shall be in proportion to its share in the capital. As for the second case, if the company’s contract of the partners was restricted to specifying the percentage determined for the partner in the profit only, then the partner`s share in the loss would be equal to its share in the profit and vice versa.

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Likewise, the partnership company - where the partner therein has a significant consideration at its formation, during its existence and at its expiration - the share of the partner shall not be subject to negotiation or waiver with or without compensation, whether to another partner when there are many partners or to a foreigner, so that the partners are not forced to accept another person in the company whom the partners do not place their trust in such person, or with whom the same do not have a significant relationship or certain knowledge of such person, and so that the share of the assignee partner shall not exceed the amount agreed upon with the consequences followed. It is all unless the company’s contract includes a provision permitting such waiver, or it is approved by all the partners, and the assignee shall not become a partner in the company except after registering the waiver with the competent authority and notifying the registrar of such registration. Each agreement that provides for the permissibility of waiving shares without any restriction shall be considered void. However, the waiver remains valid between the assigning partner and the assignee to whom it is disbursed - but it is not effective against the company or the rest of the partners, and the assigning person remains a partner with its assigned share therein, and the assignee is far from that share and has no relationship with the same, as the assignee may not interfere in its affairs or demand from any other partner in the company what the same may owe to such share, whether in terms of share or debt.

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Allotment of the partner's percentage of profits and losses with its limited share to the business

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Regarding commercial companies - the contract of a limited liability company and any amendment thereto shall be written in Arabic and documented before the competent official authority and shall contain specific data, including a statement of the names of the partners, their nationalities, their place of residence and addresses, a statement of the amount of the capital, the share of each partner, and a statement of the in-kind shares, its value, the names of its sponsors, if any, an indication of the start and end date of the company and a statement of how profits and losses are distributed. The company shall prepare in its headquarters a special register for the partners that includes the names, surnames, domiciles, nationalities and occupations of the partners, the number and value of the shares owned by each partner, and the actions that take place on the shares with an indication of its history.

In addition, Article 29 of the UAE Companies Law obliges the partners in the company; if the partner’s share is limited to its business, its share in the profit or loss shall be determined in the company’s contract. If the partner provides, in addition to its business, a cash or in-kind share, the same shall have a share in the profit or loss for its share in the business and another cash or in kind share.

May a partner be deprived of profits or exempted from losses?

If we look at the definition of the company established by the new UAE Companies Law, we find that the company is a contract whereby two or more persons undertake to participate in an economic project aimed at achieving profit, by offering a share of money or business, and sharing the profit or loss arising from such project. From this point of view, it is clear to us that all partners shall share in the profit and loss, so if the partners agreed in the company contract to deprive one of the partners from profit, or to exempt the same from loss, or to obtain a fixed interest for its share in the company, then the contract shall be invalid. Nevertheless, the partners may agree to exempt the partner who did not provide anything other than its business from participating in the loss, provided that no wage has been decided for that partner for its business, in accordance with Article 29 of the Companies Law.

May fictitious profits be distributed to the partners or shareholders of the company?

Usually, the real profits are the surplus between the revenues and expenses resulting from the company’s directing of its activity, and it may happen that the company announces the existence of profits on paper and distributes them to the partners, which is called fictitious profits, such as those profits deducted from the company’s capital and resulting from the sale of an asset existing in the company, which involves real deception that achieves the illusion of the existence of profits for the company while such profits have not been realized. Therefore, according to Article 30 of the UAE Companies Law, fictitious profits may not be distributed to the partners or shareholders, and the board of directors or whoever acts on its behalf shall be responsible before the shareholders, the partners and creditors of the company for such procedure.

In addition, Article 30 also indicated that if the company made any distribution of profits contrary to the provisions of the Companies Law and the decisions issued pursuant thereto, the partner or shareholder undertakes to return what the same received in violation of such provisions, and the company’s creditors may demand that each partner or shareholder shall return what the latter received from the company, even if that partner has good intent. On the other hand, the partners or shareholders may not be deprived of the real received profits even if the company achieves a loss in the following years.

What is the penalty of distributing profits in violation of the Companies Law?

Article No. 348 of the UAE Companies Law answered that question that the violator shall be punished by imprisonment for a period of no less than six months and no more than three years, and a fine of no less than fifty thousand dirhams and no more than five hundred thousand dirhams, or one of these two penalties; as well as, each director or member of the board of directors who distributed to the partners or others profits or interests contrary to the provisions of the Companies Law, the company’s contract, or the statue of the company, as well as every auditor who has approved such distribution with its?knowledge of the violation.

It is established according to Clause (2) of Article (101) of the Commercial Companies Law of the UAE issued by Federal Decree Law No. 32 of 2021 that “if the increase in the company’s capital is necessary to save the company from liquidation or to pay off owed debts to others according to the report of the financial manager of the company or its representative, and the company does not have sufficient liquidity to pay the debts and the percentage stipulated in Clause (1) of the said Article has not been achieved, so any partner has the right to resort to the judiciary to obtain an urgent judgment to increase the capital to the extent necessary to save the company or pay off debts. In the event that any partner fails to pay its obligations resulting from the increase, any other partner shall be entitled to pay on its behalf, and in such case a number of shares in the company equal to what that partner has paid shall be calculated for the same." Since the amendment in the jurisdiction contained in Article (101) of the Companies Law has realized the present case before the pleading before the Court of Appeal, it shall be applied to the facts that the said amendment regulates and are subject to its provisions, as it was necessary that the appealed judgment shall apply the same. In case the appealed judgment contradicted the said consideration and upheld the court of first instance judgment that the summary court shall not qualitatively competent to consider the case, then it is considered defective by violating the law and misapplying the same.

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