According to the Law of the People's Republic of China on Partnerships, when establishing a partnership, a partner may make capital contributions in cash or in kind, or in the form of intellectual property rights, land-use right or other property rights, or labor services. When forming a limited liability partnership, a limited partner may make capital contributions in cash or in kind, with intellectual property rights, land-use right, or other property rights, the values of which are assessed.

Where a partner makes capital contributions in kind or in the form of intellectual property rights, land-use right or other property rights, the value of which needs to be assessed, the value may be determined by all the partners through consultation, or be assessed by a statutory assessment institution authorized by all the partners. A partner shall fulfill the obligation of capital contributions in compliance with the form, amount and time limit for contribution, as are specified in the partnership agreement.

Where capital contributions are made with non-monetary property and, according to the provisions of laws or administrative regulations, formalities for transfer of the said property need to be completed, such formalities shall be completed according to law. Unless otherwise stipulated in the partnership agreement, assignment or disposal of the intellectual property rights or other property rights of the partnership shall be subject to consent of all the partners.