13.2 
   j p.  Be it as you like then ; what about capital ? Ai
   M.  As you have seen from my balance sheet, the capital, I have hitherto employed in my trade, amounts to eight thousand pounds ; I think it advisable however to raise it to ten thousand, in order to enlarge our range of action; but, as to the share you intend to contribute, I leave it for you to fix.
   1. P.  If you have no objection, I should like to be on an equal standing with you on that score, and would therefore pay in (i) five thousand, while you might withdraw three thousand from your present fund. Besides, I am ready to pay you, as a goodwill (2), such an extra sum as you think proper to claim for my admittance into an old concern.
   M.  Let us not talk of goodwill, my friend; I accept your proposal of an equal share in the capital invested, and as to your admittance into my firm, it meets my interest
   (1) La frase «to pay in» corrisponde a «versare» nel senso di « dar denaro ».
   (2) Chiamasi goodwill il valore che si attribuisce ad un negozio da lungo tempo stabilito, per effetto della clientela che gli è assicurata. La stessa denominazione vale anche per la somma che uno paga per fruire di tali vantaggi e che dicesi comunemente « buona uscita ».
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   to such an extent, and your cooperation will no doubt be so precibus an acquisition, that I must consider it as a real boon.
   I. P. You are too kind indeed, but I can't accept what I don't consider fair; if you refus® to cash a goodwill, I intend you should have a larger share in the division of profits, and propose six tenths for you against four tenths for me, what do you think of that?
   M.  Let it be so if you insist on the point, but only for a limited time, say for three years; after the lapse of which period profits shall be shared in by both partners on a ground of equality.
   I. P. -- It would be ungrateful on my part not to yeld to such a kind offer. What sum do you think each of us may draw montly for his private expenses?
   M. - Twenty pounds has hitherto been the figure of my monthly drawing, see if it may  % suit your reqnirements.
   I. P.  Enough and to spare; so let it be fixed at twenty. Look here; did you ever think of forming a reserve fund to meet unexpected losses through bankruptcies (1) and like drawbacks?
   (1) Bankruptcy £ il jallimento; il faliito chiamasi «the bankrupt».