To determine how profits and losses of the Fund will be shared, the Limited Partnership Agreement allocates net income or loss (increases or decreases in Net Asset Value) to each Partner's capital account. Net income or loss includes all portfolio gains and losses, whether realized or unrealized. Generally, net income and net loss for each month (or other period, as the case may be) will be allocated to the investors in proportion to their capital account balances. Capital account balances will reflect capital contributions, previous allocations of increases and decreases in Net Asset Value and withdrawals.