is the basis of the discussion of § 172 HGB, the reference in Liquiditätsnot guessed fund companies to recover the distributions of the investors.
If a distribution to shareholders no recognized gains are facing, there is a repayment of the limited partner. It takes place from excess liquidity, as it were "a handle to the business office. Compared to the creditors of the fund company the deposit is considered "not fully furnished. Accordingly, the liability of limited partners to live again, and up to the amount of the commercial register registered liable capital, which differ from the nominal participation fee may. If creditors make claims that, for example, annuities of ship mortgages, and the fund company claims it can not operate from the existing liquidity, the General Partner is required to recover the dividends paid by the limited partners. A similar shareholder resolution would be irrelevant. Exempted from the obligation to repay distributions, where such gains are accounted face.
The initiator Dr. Peters GmbH is still a decisive step further: In fund social contract includes the following clause: "All distributions to shareholders are recorded on the loan account of the shareholder as a liability." Thus, the company is legally entitled to the reimbursement of all distributions, including those that accounted for the profits of the company are met or exceed the registered liable capital.
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