Judicial liquidation: It is the liquidation of the company by the judiciary according to the reasons for liquidation in the event that the partners refuse consensual liquidation, or as the companies’ voluntary liquidation system called it in Article (205). We find that the liquidation takes place in the event of the expiration of the term of the company according to Article (203) two hundred and three in the event that all or some of the partners refuse to continue in the company, or in the event that the company achieves losses amounting to (50%) fifty percent of the capital and the partners refuse to continue them according to Article (180) one hundred and eighty of the system or as decided by the judiciary that one of the legitimate reasons justifying the dissolution of the partnership is the existence of an entrenched misunderstanding between the partners that makes cooperation between them impossible, which leads the court to the liquidation decision. In the event that the company does not have residual properties and does not have obligations or employees, then it is not required to appoint a liquidator or carry out liquidation acts, then the court shall rule that the company has been liquidated between the two parties. But if the company has what needs to be liquidated in terms of mutual assets or liabilities, then it appoints a liquidator, and his hand on the company is a trust to finish the work entrusted to it, which we mentioned in the previous article (consensual liquidation) and whose actions are specified in Chapter Ten of the Companies Law. In the event that the business of the liquidator ends, the profits or losses shall be divided equally among the partners according to the shares, unless the company’s articles of incorporation stipulate otherwise. The competent court in liquidation shall be loyal to the Board of Grievances pursuant to Cabinet Decisions No. (241) dated 10/26/1407 AH and No. (261) dated 11/17/1423 AH,