P.R. Laws tit. 14, § 3878
(a) The corporation shall keep internal capital accounts for each member. In order to determine the balance of each member in his/her individual account, the losses of the corporation shall be prorated by using the same method that is used to distribute the portion of the profits corresponding to each member. The distribution, capitalization or payment of the balance in the individual internal capital accounts of each member shall be made in the manner and time provided in the certificate of incorporation or in the bylaws of the corporation.
(b) The appropriation, distribution and payment of the balance in the internal individual capital accounts shall be made in cash, in productivity, patronage or capital credit notices, in capital stock, or in corporate bonds.
History —Dec. 16, 2009, No. 164, § 16.08.