Sharing Realisation Loss in Dissolution of Partnership
In a dissolution of partnership, if the old ratio is not given, the partners can choose to share the realisation loss in either their capital ratio or in equal ratio.

Sharing in Capital Ratio
- If the partners decide to share the realisation loss in their capital ratio, the loss will be distributed based on the partners' capital contributions to the partnership.
- This method ensures that partners with higher capital investments bear a larger share of the loss.

Sharing in Equal Ratio
- On the other hand, if the partners opt to share the realisation loss in equal ratio, each partner will bear an equal share of the loss regardless of their capital contributions.
- This method promotes fairness and equal treatment among the partners.

Decision Making
- The decision on how to share the realisation loss should be made mutually by the partners to ensure transparency and consensus.
- It is important for partners to communicate effectively and consider each other's perspectives before reaching a decision.
In conclusion, whether the partners choose to share the realisation loss in capital ratio or in equal ratio, the key is to make a fair and informed decision that is agreeable to all parties involved in the dissolution of the partnership.