es; and 111) (2)-Thirty percent (30%) to the Capital Aeeetints-ef--all of thc Partncrs to the extent that such accounts wrc prcvioualy allocated a Contingcnt Loss that has not been-restored-bnceviens-allocations-pursuant-to-this-paragraphrSuelv-Profit-sltall-be-allocated-to-a Partner's Capital ACC-OHM on