Sacrificing ratio is computed as
ANew share − Old share for each old partner
BCapital ratio of old partners
CNew share + Old share for each partner
DOld share − New share for each old partner
Answer & Solution
Correct answer: D. Old share − New share for each old partner
Sacrifice = Old share − New share. A positive value means a sacrifice; a negative value would indicate a gain (rare on simple admission).
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