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Profit or loss on realisation is shared among partners in
ASacrificing ratio
BGaining ratio
CCapital ratio
DProfit-sharing ratio
Answer & Solution
Correct answer: D. Profit-sharing ratio
1. Realisation profit/loss represents the firm's collective gain or loss on winding up.
2. It belongs to all partners in their profit-sharing ratio (PSR).
3. Sacrificing and gaining ratios arise only in reconstitution.
4. Hence (C) is correct.
_Source: Maharashtra Balbharati Std XII Book-Keeping & Accountancy, Ch 6 "Dissolution of Partnership Firm", §6.3 ¶§6.3_