The articles of general copartnership must state:\nThe names, surnames, and domiciles of the partners.\nThe firm name.\nThe names and surnames of the partners to whom the management of the firm and the use of its signature is intrusted.\nThe capital which each partner contributes in cash, credits, or property, stating the value given the latter or the basis on which their appraisement is to be made.\nThe duration of the copartnership.\nThe amounts which, in a proper case, are to be given to each managing partner annually for his private expenses.\nThere may be also included in the articles the other legal agreements and special conditions which the partners may wish to make.\nHistory —Commerce Code, 1932, § 102.
Puerto Rico Legal Code