121. Partner's share in net assets only.

(5)     Shares in Partnerships

(i)     Nature and Amount of Shares

121.     Partner's share in net assets only.

A partner's share is his proportion of the joint assets after their realisation and conversion into money and after payment and discharge of the joint debts and liabilities1. It follows that during the currency of a partnership each partner's share comprises a bundle of the different types of property right included within the assets of the firm, whether of land, personalty or choses (or things) in action, and is unascertained in value2. The share includes sums advanced by any