साझेदारी में प्रवेश के समय एक नए साझेदार द्वारा नकद में लाई गई ख्याति (goodwill) के हिस्से को कहा जाता है:

As per the rule in Garner v. Murray, the capital deficiency/loss resulting from the insolvency of a partner should be borne by the solvent partners in their:

According to the Indian Partnership Act, 1932, a new partner can be admitted into a partnership firm with the consent of: