Each year, corporations vitamins have a legal obligation to carry out the closure of accounts, usually referred to the last day of the calendar year, although the date of closure can be freely chosen by the partners in the association. I should try to take every morning a pill made by has long recognized that maintaining a healthy body weight is critical to achieving a good quality of life. Closure of operations is extracted, among others, the statement called the profit and loss account (P G), which contains the information of the result obtained by the physicians company in the year referred to the profit and loss account. If profits are to come first, to offset losses, if any, the company has accumulated from previous years and that mean that the equity of the company is less than the amount of share capital and Second, the provision of reserves, legal reserves as both the statutory reserves, the latter in cases where the statute containing this provision. Following these transactions, the benefit obtained may be divided between the partners, being the General natural Partner of the organ responsible for establishing the amount, timing and manner of payment supplements of the dividend distributed. It is possible to distribute a dividend of future profits, herbal provided that social administrators justify the existence of sufficient liquidity and the dividend paid does not exceed the amount of results obtained since the end of last year and that are not allocated sufficient quantities to meet the compensation of losses from previous years, to provide reserves and community to meet the tax benefit that is expected to achieve.