Are retained earnings and member loan accounts linked?

IE. will retained earnings at the end of the financial year reduce the balance of the loan account?

Also if a member wishes to sell his interest in the CC, would it be correct to assume that this loan account needs to be settled first?

The above questions is based on my mother inheriting my Dad's interest in 2 CC's after his passing and is looking at selling her ïnterest" to the other partner.
I also therefor need to know what to be on the lookout for when asking for a detailed analysis of the loan account and what is allowed to be in there or not, what would possibly overinflate the value, and what should decrease the value seeing as their is no trust in the current bookkeeper to have been honest, open and precise with the recording of all recent transactions