The profits and losses of an LLC shall be allocated among the members, and among classes or groups of members, in the manner provided in an LLCA. If the LLCA does not so provide, profits and losses shall be allocated on the basis of the agreed value (as stated in the records of the LLC) of the contributions made by each member to the extent they have been received by the LLC and have not been returned.\nHistory —Dec. 16, 2009, No. 164, § 19.32.
Puerto Rico Legal Code