In a partnership, explain situations where a loan can occur

In the event an  existing or previous partner make a loan to the partnership, he or she becomes a creditor to the partnership. Some reasons for such loans being made are: Partnership is short of cash and the existing partners are not willing to contribute further any capital New partnership is not able to repay a retiring/outgoing partner on the total balance owed to him ( his current and capital account balance.) This amount is then transferred to a loan account.