Who bears responsibility for the bad debts of the company, knowing that some of them are owed by clients for whom accounts were opened under my responsibility, and others for whom credit lines were opened by the owner?

If the agent guarantees absolutely the bad debts of clients, then he bears them and pays them to the company before the profit is distributed. However, if the agent does not guarantee these debts, or his guarantee is restricted, then they are not accounted for at the end of the mudarabah, but rather are deducted from the profits to secure the capital. The remaining profit is then divided between the two parties according to the agreement. If these debts are collected later, they are divided between them.