IN consideration of land area of work as a type of immovable property investment in addition to its tax payment responsibility and other services , Party B agrees that Party A's total investment percentage contributed in the joint- venture work is totally 40% and at the same time, 'Party A' agrees that B's investment percentage in the joint - venture is 60 % and on this basis , the TWO PARTIES agree that profits or other benefits arising out of the joint - venture shall be enjoyed in accordance with the agreed ratio , ( i.e. Party A 40%, and Party B, 60%)