Limited Partnership Capital

Limited partnership capital refers to the capital contributions made by limited partners to a limited partnership. It generally determines the extent of the limited partners’ liability, which is limited to the amount of their agreed contribution. Limited partnership capital forms part of the partnership’s equity structure and may influence the allocation of profits and losses. In the United Kingdom and other common-law jurisdictions, limited partnership capital represents the capital contributed by limited partners in a Limited Partnership (LP). While terminology and legal details differ from German law, the underlying principle is comparable: limited partners contribute capital and have liability limited to their contribution.

North Data displays limited partnership capital using the abbreviation LC in the network diagram.