In the cases provided for in the second paragraph of article 37 of law no. 66-879 of 29 November 1966 relating to sociétés civiles professionnelles, in which the company has adopted the status of a société coopérative, the net assets of the company remaining after extinction of liabilities and repayment of capital are distributed among the members in proportion to the shares held by each of them, including the shares corresponding to contributions in kind.