Top 20+  Partnership Agreement  Editable PDF Templates Free Download

Top 20+ Partnership Agreement Editable PDF Templates Free Download


admin
November 17, 2024
12 0
PARTNERSHIP AGREEMENT FORMAT

Partnership Agreement Format

A Partnership Agreement is a critical document that outlines the terms and conditions of a business partnership between two or more parties. This editable PDF and Word template is designed to provide a clear framework for your partnership, ensuring that all partners are on the same page regarding their rights and responsibilities. By utilizing this format, you can avoid potential conflicts and promote a healthy business relationship from the start.

Our free-to-download Partnership Agreement template is user-friendly, allowing you to customize the provisions based on your specific partnership needs. Whether you are starting a new business venture, entering into a joint venture, or formalizing an existing partnership, this template covers essential elements such as profit sharing, decision-making processes, and dispute resolution mechanisms.

With this Partnership Agreement Format, you can also ensure compliance with relevant laws and regulations governing partnerships in your jurisdiction. Protect your interests and establish a solid foundation for your partnership with this comprehensive and easy-to-use template.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive CoverageCovers key aspects of a partnership, including roles, responsibilities, and profit sharing.
User-FriendlyDesigned for easy navigation, allowing users to fill in their specific details effortlessly.
Free to DownloadNo cost involved, making it accessible for anyone looking to formalize their partnership.
Legal ComplianceHelps ensure your agreement meets relevant legal standards in your locality.
manually selectedManually Selected

You can download or preview PARTNERSHIP AGREEMENT FORMAT PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template

This editable Partnership Agreement template is designed to provide a clear and comprehensive framework for establishing a business partnership. It outlines each partner’s roles, responsibilities, and contributions, ensuring all parties have a shared understanding of their commitments. By downloading this template, you can customize it to fit the specific requirements of your partnership.

The document covers essential aspects such as profit sharing, decision-making processes, and dispute resolution mechanisms, which are crucial for maintaining a healthy and effective partnership. A solid Partnership Agreement can help prevent misunderstandings and provide a structured approach to addressing potential conflicts that may arise during the course of your business relationship.

Available in both PDF and Word formats, this template offers flexibility in editing and sharing. It is completely free to download, making it an accessible resource for anyone looking to formalize a partnership agreement without the cost of legal services.

FeatureDescription
Editable FormatAvailable in PDF and Word formats for easy customization.
Comprehensive CoverageCovers essential terms such as profit sharing, roles, and dispute resolution.
Free to DownloadNo cost involved, providing an accessible resource for all users.
User-FriendlyEasy to navigate and modify according to specific partnership needs.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template

This Partnership Agreement template is designed for individuals and businesses looking to establish a formal arrangement between partners. It lays down the essential terms and conditions that govern the partnership’s operations, responsibilities, and profit-sharing mechanisms. With this template, you can ensure that all parties have a clear understanding of their roles, minimizing potential disputes in the future.

The document is available for free download in both PDF and Word formats, allowing you to easily customize it according to your specific needs. Whether you are starting a new business venture with partners or formalizing an existing arrangement, this template provides a solid foundation to help you navigate the complexities of partnership law and cooperation.

Designed with clarity and comprehensiveness in mind, this Partnership Agreement includes essential clauses such as partner contributions, decision-making processes, and exit strategies. You can fill in the pertinent details as per your agreement to ensure that the document accurately reflects the intentions of all partners involved.

FeaturesDescription
Editable FormatAvailable in PDF and Word formats for easy customization.
Comprehensive CoverageCovers essential terms like contributions, decision-making, and profit-sharing.
Free DownloadNo cost involved; download and use the template at no charge.
User-FriendlySimple and clear layout for easy understanding and filling out.
Legal ComplianceDesigned to meet basic legal requirements for partnership agreements.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
Sample General Partnership Agreement

Sample General Partnership Agreement

The Sample General Partnership Agreement template provides a comprehensive framework for individuals looking to enter into a partnership. This editable PDF and Word document is designed to facilitate clear and concise communication between partners by outlining the terms and conditions of the partnership. With customizable fields, it allows you to tailor the agreement to fit your specific business needs and ensure all partners are on the same page.

This template includes essential provisions such as partnership contributions, profit sharing, decision-making processes, and procedures for handling disputes. By utilizing this agreement, partners can establish expectations and responsibilities, minimizing the potential for misunderstandings and conflicts in the future. It’s a valuable tool for both new ventures and ongoing partnerships.

Best of all, this Sample General Partnership Agreement is free to download. Whether you’re starting a new business with a friend or entering a formal partnership for the first time, this template will serve as a solid foundation for your partnership, allowing you to focus on achieving your collective goals.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive TermsCovers all critical aspects of a general partnership, including contributions, profits, and responsibilities.
Free to DownloadNo cost involved; accessible for immediate use.
User-FriendlyEasy to understand and fill out, suitable for both new and experienced partners.
Conflict ResolutionIncludes provisions for managing and resolving disputes.
manually selectedManually Selected

You can download or preview Sample General Partnership Agreement PDF Template from the below link

circle
PARTNERSHIP AGREEMENT- ONDAY

Partnership Agreement – ONDAY

The Partnership Agreement template from ONDAY is a comprehensive and easy-to-use document designed to formalize the collaborative efforts of two or more parties entering into a business partnership. This editable PDF and Word template allows you to customize the agreement according to your specific needs, ensuring all essential details are clearly outlined and legally binding. Free to download, it offers a straightforward solution for establishing roles, responsibilities, and expectations among partners.

Whether you are starting a new venture or restructuring an existing partnership, this template covers crucial aspects such as profit sharing, decision-making processes, and what happens in the event of a partner’s departure. With clear and concise language, it is structured to minimize misunderstandings and promote effective communication between partners.

Using the ONDAY Partnership Agreement template not only saves time but also provides peace of mind. You can easily modify sections to suit your situation, ensuring that you have a tailored agreement that protects the interests of all parties involved. Download it today and take the first step in formalizing your partnership.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive SectionsCovers all essential aspects of a partnership, including roles, profit distribution, and exit strategies.
Free to DownloadNo cost associated with downloading and using the template.
User-FriendlyDesigned for easy navigation and completion, suitable for both legal professionals and novices.
manually selectedManually Selected

You can download or preview PARTNERSHIP AGREEMENT- ONDAY PDF Template from the below link

circle
Sample Partnership Agreement for Restaurant Singapore

Sample Partnership Agreement for Restaurant Singapore

This editable PDF and Word template provides a comprehensive framework for a Partnership Agreement specifically designed for restaurants operating in Singapore. It outlines the essential elements necessary to facilitate mutual understanding and collaboration among partners, ensuring that all parties are aligned with the operational goals and responsibilities.

With this template, you can easily customize the terms to fit the specific needs of your restaurant, detailing aspects such as profit sharing, decision-making processes, and dispute resolution methods. This ensures clarity and legal soundness in the partnership, minimizing the risk of future conflicts.

Available for free download, this Sample Partnership Agreement is a valuable resource for aspiring restaurateurs looking to formalize their business relationships. Save time and resources while ensuring your partnership is built on a solid foundation with clear expectations and obligations.

FeaturesDescription
EditabilityCustomize the agreement to meet your specific partnership needs.
FormatAvailable in both PDF and Word formats for convenience.
ClarityCovers all essential aspects such as profit-sharing and decision-making protocols.
Legal ComplianceDesigned to meet the legal requirements in Singapore’s business landscape.
Free DownloadNo cost associated, making it accessible for all aspiring restaurateurs.
manually selectedManually Selected

You can download or preview Sample Partnership Agreement for Restaurant Singapore PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template

This editable Partnership Agreement template provides a comprehensive framework for defining the terms and conditions of a partnership. Whether you’re starting a new business venture or formalizing an existing collaboration, this document ensures clarity and legal protection for all parties involved. Download it for free and customize it to meet your specific needs.

The template includes sections on roles and responsibilities, profit sharing, decision-making processes, and dispute resolution to promote a smooth working relationship. By laying out clear expectations, this agreement minimizes potential conflicts and fosters a strong partnership foundation.

Available in both PDF and Word formats, this template is easy to download and simple to edit, allowing you to fill in your partnership details quickly and efficiently. Ensure your business partnership operates on a solid legal basis with this essential agreement.

FeaturesDescription
Editable FormatAvailable in PDF and Word formats for easy customization.
Comprehensive SectionsCovers crucial aspects of a partnership including roles, profit sharing, and dispute resolution.
Free DownloadNo cost involved; simply download, edit, and use.
User-FriendlyDesigned for easy navigation and understanding, even for those without legal expertise.
Legal ProtectionProvides a legal framework to protect all partners and their investment.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
General Partnership Agreement

General Partnership Agreement – Free Editable PDF and Word Template

The General Partnership Agreement template is designed to streamline the process of establishing a partnership between two or more parties. This comprehensive document outlines the rights, responsibilities, and obligations of each partner, ensuring that all parties have a clear understanding of their roles and the terms of the partnership. By utilizing this template, partners can focus on their business venture with the knowledge that their agreements are formalized and legally binding. This editable PDF and Word template is user-friendly, allowing you to customize various sections to fit the specific needs of your partnership. Simply download the file, fill in the necessary details, and make edits as needed to better reflect your partnership’s unique circumstances. Whether you’re starting a new business or restructuring an existing partnership, this template provides a solid foundation for collaboration and mutual benefit. In addition to its easy editing features, the General Partnership Agreement template includes key clauses covering profit sharing, capital contributions, decision-making processes, and dispute resolution. This ensures that all critical aspects of the partnership are addressed, helping to prevent misunderstandings in the future.
FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive ClausesCovers important aspects such as profit sharing, decision-making, and dispute resolution.
Free to DownloadNo cost involved; simply download and use the template.
User-FriendlyIntuitive layout makes it simple to fill out and personalize.
Legal ValidityHelps ensure that the partnership agreement is legally binding and effective.
manually selectedManually Selected

You can download or preview General Partnership Agreement PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template – Free Download

This editable Partnership Agreement template is designed to help you outline the terms and conditions of a collaboration between two or more parties. It provides a clear structure for documenting the expectations, roles, and responsibilities of all partners involved, ensuring that everyone is on the same page. Available in both PDF and Word formats, this template can be easily customized to suit your specific needs. Whether you are entering a business venture or a personal partnership, this agreement serves as a crucial legal document that protects the interests of all parties. It covers key elements such as profit-sharing, decision-making processes, and what happens if a partner decides to leave the agreement. By using this template, you can save time and simplify the creation of your partnership contract. Download this Partnership Agreement template for free and take the first step towards establishing a successful partnership. Make sure to fill in all relevant details to ensure clarity and protect all parties involved, paving the way for a harmonious working relationship.
FeaturesDetails
Editable FormatAvailable in both PDF and Word formats for easy customization.
Clear StructureOrganized sections to outline roles, responsibilities, and terms clearly.
Legal ProtectionHelps protect the interests of all parties involved with a formal agreement.
Free to DownloadNo cost associated with downloading and using the template.
User-FriendlySimple language and format make it easy to understand and fill out.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
SILENT PARTNERSHIP AGREEMENT.docx

Silent Partnership Agreement Template

This Silent Partnership Agreement template is a comprehensive document designed for individuals seeking to establish a silent partnership in their business endeavors. A silent partner is an investor who provides capital to a business without participating in its day-to-day operations. This template provides a clear framework for outlining the terms and conditions of such an arrangement, ensuring that both parties understand their rights and responsibilities.

With this editable PDF and Word format template, you can easily customize the agreement to fit your specific needs. It encompasses critical elements such as the contribution of each partner, profit distribution, and the duration of the partnership. This ensures that all parties have a mutual understanding of their financial obligations and expectations, thereby minimizing the potential for misunderstandings or disputes.

This Silent Partnership Agreement is free to download, making it an accessible resource for entrepreneurs and investors alike. Ensure your partnership is founded on solid legal groundwork with this essential document that protects your interests and clarifies your partnership dynamics.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive TermsCovers key aspects such as capital contribution, profit sharing, and duration of the partnership.
Legal ProtectionHelps protect the interests of both silent and active partners with a clear agreement.
Free DownloadNo costs involved; readily available for entrepreneurs and business investors.
User-FriendlyDesigned for easy use, ensuring all parties can understand the agreement clearly.
manually selectedManually Selected

You can download or preview SILENT PARTNERSHIP AGREEMENT.docx PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template – Free Download

This Partnership Agreement template is a comprehensive legal document designed for individuals or businesses looking to establish a partnership. Whether you’re forming a new partnership or solidifying an existing one, this template provides a clear framework to outline the terms and responsibilities of each partner. It’s easy to modify to suit the specific needs of your partnership.

The template covers essential elements including the names of the partners, the nature of the partnership, profit sharing arrangements, and dispute resolution procedures. By using this editable PDF and Word format, you can conveniently fill in the details relevant to your partnership and tailor the agreement to match your unique requirements.

This free downloadable resource aims to simplify the process of drafting a partnership agreement, ensuring that all parties have a mutual understanding of their roles and obligations. Protect your interests and foster a successful partnership with our user-friendly template.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy editing.
Comprehensive SectionsCovers all critical areas: roles, profits, and dispute resolution.
Free to DownloadNo cost involved, making it accessible for everyone.
User-FriendlySimple to navigate, allowing for quick customization.
Legal ComplianceDrafted to meet standard legal requirements for partnership agreements.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
Partnership Agreement (Messrs Fazlina & Partners)

Partnership Agreement (Messrs Fazlina & Partners)

This Partnership Agreement template is designed specifically for partnerships like Messrs Fazlina & Partners, providing a comprehensive legal framework to govern the relationship between partners. It covers essential elements such as capital contributions, profit distribution, and responsibilities, ensuring all partners are on the same page. This document is crucial for maintaining clarity and reducing potential disputes in a business partnership.

Available as both an editable PDF and Word document, this template allows for easy customization to suit the specific needs of your partnership. With clear and straightforward language, it ensures that all parties understand their rights and obligations. Downloading this template is a practical step for anyone looking to form a partnership, ensuring legal compliance and structured collaboration.

Whether you are starting a new partnership or formalizing an existing one, this Partnership Agreement is an essential tool to lay down the foundation for your business. Take advantage of this free downloadable template to set up your partnership correctly from the outset.

FeaturesDescription
Editable FormatAvailable as PDF and Word templates for easy customization.
Comprehensive ClausesCovers essential partnership details such as capital contributions and profit sharing.
User-FriendlyWritten in clear language for better understanding by all partners.
Free to DownloadNo cost involved in obtaining this essential legal document.
Legal ComplianceHelps ensure that your partnership meets legal requirements.
manually selectedManually Selected

You can download or preview Partnership Agreement (Messrs Fazlina & Partners) PDF Template from the below link

circle
business partnership agreement

Partnership Agreement Template

Establishing a business partnership is an important step in ensuring mutual understanding and clear business relationships. This free-to-download partnership agreement template provides a comprehensive framework for outlining the terms and conditions of your partnership. Designed for easy editing, this template can be customized to fit the specific needs of your business and its partners.

This partnership agreement template includes essential clauses that clarify each partner’s roles, responsibilities, and contributions. It addresses issues such as profit-sharing, dispute resolution, and dissolution procedures, helping to safeguard the interests of all parties involved. By using this template, you can ensure that your partnership is built on a solid foundation of trust and transparency.

Whether you are forming a new partnership or updating an existing agreement, this editable PDF and Word template simplifies the process. Download it for free today and start creating a partnership agreement that suits your business needs and protects your investment.

FeaturesDescription
Editable FormatAvailable in PDF and Word formats for easy customization.
Comprehensive SectionsCovers all essential aspects of a partnership agreement.
FREE DownloadNo cost involved in acquiring the template.
Clear GuidelinesOffers clear instructions for completion of the agreement.
Legal ConsiderationsIncludes key legal clauses to protect all partners.
manually selectedManually Selected

You can download or preview business partnership agreement PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template

The Partnership Agreement template is designed to facilitate the establishment of clear and professional partnerships between two or more parties. This editable PDF and Word format allows users to customize the document according to specific partnership needs. By providing a structured approach, this template ensures all essential terms and conditions are addressed, ultimately reducing the risk of misunderstandings in collaborative ventures.

With this Partnership Agreement, partners can outline crucial elements such as the purpose of the partnership, contributions from each party, profit and loss distribution, and the decision-making process. The template is easy to navigate, making it accessible for users without extensive legal knowledge while still offering sufficient detail for those who require it.

This free and downloadable template serves as an invaluable resource for entrepreneurs, small business owners, and individuals looking to formalize their partnerships. By utilizing this Partnership Agreement, parties can establish a solid foundation for their cooperative efforts, fostering trust and clarity from the outset.

FeatureDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive SectionsCovers essential elements such as contributions, profit sharing, and decision-making processes.
Free to DownloadAccess the template at no cost, making it a budget-friendly option for partners.
User-Friendly DesignStructured layout that simplifies the process of completing the agreement.
Legal ClarityHelps ensure all parties understand their rights and obligations within the partnership.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template – Free Download

This Partnership Agreement template serves as a comprehensive legal document designed to establish terms and conditions between partners in a business venture. Whether you’re entering a new partnership or looking to solidify an existing arrangement, this customizable template ensures that all parties involved have a clear understanding of their rights and responsibilities.

The template is available in both PDF and Word formats, allowing for easy editing and personalization to fit your specific partnership needs. By using this template, you can outline key aspects of the partnership, including profit sharing, decision-making processes, and dispute resolution strategies.

Download this Partnership Agreement template for free and take the first step towards a well-structured partnership. It’s an essential tool for ensuring clarity and protection for all partners involved in the endeavor.

FeaturesDescription
Editable FormatAvailable in PDF and Word for easy customization.
Comprehensive SectionsCovers all essential aspects of a partnership including roles, responsibilities, and profit sharing.
Legal ClarityProvides a clear and legally-recognized structure for your business partnership.
Free DownloadNo cost associated; easily accessible for immediate use.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template

This editable PDF and Word template is designed to help businesses create a clear and legally binding partnership agreement. A partnership agreement is crucial for defining the roles, responsibilities, and contributions of each partner involved in the business. This template allows you to customize the details according to your specific partnership terms, ensuring that all parties are on the same page from the beginning.

The template includes essential clauses that outline the distribution of profits and losses, decision-making processes, and procedures for adding or removing partners. By utilizing this template, you can save time and reduce the risks associated with misunderstandings or disputes among partners. It is particularly useful for new partnerships or existing partners seeking to update their agreement.

Best of all, this Partnership Agreement template is free to download and easy to use, whether you prefer working in a PDF format or editing in Word. Ensure your partnership is built on a solid foundation with a well-structured agreement that reflects the needs and expectations of all partners involved.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive ClausesIncludes standard legal clauses essential for a partnership agreement.
User-Friendly LayoutDesigned to be simple and straightforward, facilitating ease of use.
Free to DownloadNo costs involved; download and use the template at no charge.
Legal ComplianceStructured according to common legal standards for partnership agreements.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle
General Partnership Agreement

General Partnership Agreement Template

This free downloadable General Partnership Agreement template is designed to help you formalize the relationship and responsibilities between partners in a business venture. The agreement outlines ownership, profit-sharing, and management duties, ensuring that all partners have a clear understanding of their roles and obligations. It is an essential document for any partnership, providing the legal framework necessary for smooth operational procedures.

The template is available in both editable PDF and Word formats, allowing you to fill in your specific details with ease. With customizable sections, you can tailor the agreement to fit the unique needs of your partnership. Whether you are starting a new business with friends or family, or you’re entering into a partnership to enhance your existing business, this template is a valuable resource.

By setting clear expectations and guidelines from the start, this General Partnership Agreement can help prevent misunderstandings and disputes in the future. Download now and start your partnership on a solid foundation!

FeatureDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive SectionsCovers essential partnership details such as ownership, profit-sharing, and responsibilities.
Free DownloadNo cost involved; download and use at your convenience.
User-friendlySimple layout and language for easy understanding and use.
Legal FrameworkProvides a solid legal foundation for your partnership.
manually selectedManually Selected

You can download or preview General Partnership Agreement PDF Template from the below link

circle
Partnership Agreement (Professional)

Partnership Agreement (Professional) – Free Download

The Partnership Agreement (Professional) template is a comprehensive document designed to help businesses establish clear terms and conditions for their partnership. This editable PDF and Word template provides a structured framework that can be customized according to the specific needs and goals of the partners involved. By outlining the responsibilities, profit sharing, and decision-making processes, this agreement aims to minimize conflicts and foster a successful business relationship.

This template is ideal for professionals and entrepreneurs seeking to formalize their partnership arrangements. Whether you are entering a new venture or need to update an existing agreement, this downloadable resource ensures that all essential aspects of the partnership are covered. With easy-to-follow sections, users can quickly fill in relevant information and modify clauses to suit their particular situation.

Best of all, this Partnership Agreement (Professional) template is available for free download. It saves you time and legal costs typically associated with drafting a partnership agreement from scratch. Protect your business interests and clarify your partnership dynamics today by utilizing this valuable template.

FeaturesDescription
Editable FormatAvailable in both PDF and Word formats for easy customization.
Comprehensive SectionsCovers all vital areas including responsibilities, profit distribution, and management.
User-Friendly DesignStructured layout that guides you through filling out the necessary details.
Free to DownloadNo costs associated; download and use immediately to formalize your partnership.
Legal ComplianceEnsures that the agreement meets legal standards for partnerships.
manually selectedManually Selected

You can download or preview Partnership Agreement (Professional) PDF Template from the below link

circle
Partnership Agreement

Partnership Agreement Template

The Partnership Agreement template is a comprehensive, editable document designed to outline the rights and responsibilities of each partner involved in a business venture. This professionally crafted template provides a clear framework for establishing expectations and managing potential disputes, making it an essential tool for anyone considering entering into a partnership. By defining each partner’s contributions, profit-sharing ratios, and decision-making processes, this template ensures transparency and mutual understanding from the start. Available as both a PDF and Word document, this template is easy to download and customize to fit the specific needs of your partnership. Whether you are starting a new business, joining forces with another entrepreneur, or formalizing an existing collaboration, this Partnership Agreement will streamline the process and protect the interests of all parties involved. Downloading this free template allows you to save time and avoid the complexities of creating a partnership agreement from scratch. With this resource at your disposal, you can confidently move forward with your partnership, armed with a solid legal foundation that supports your business goals.
FeaturesDescription
Editable FormatAvailable in both PDF and Word format for easy customization.
Comprehensive StructureCovers essential clauses such as profit sharing, partner responsibilities, and decision-making processes.
Free to DownloadNo cost involved, allowing you to access a professional partnership agreement without financial commitment.
Legal AssuranceHelps protect the interests of all partners by providing a clear mutual agreement.
User-FriendlyEasy to fill out, ensuring a smooth experience when creating your partnership agreement.
manually selectedManually Selected

You can download or preview Partnership Agreement PDF Template from the below link

circle

Leave a Comment