# 1. Is it possible to have 2 gaining partners and 1 sacrificing partner? Could you give an example? 2. Can there be a situationwhere the gaining partner cannot pay the sacrificing partner? for e.g: A gets -1/4 and B gets 1/3, where the revaluated amount is Rs. 12,000. So, A would have to compensate B with Rs. 4,000. How will he compensate if A's share is 1/4 x 12,000 = Rs. 3,000? Is this even possible?

Yes Malvika, it is possible that there may be two gaining partners and one sacrificing partner. Such type of examples are already available in the Study Material provided to you on our site. To view, follow the link given below.

https://www.meritnation.com/cbse/class12-commerce/studymaterial/accountancy/partnership-accounts/reconstitutionchange-in-existing-profit-sharing-ratio/435_8620_15884#slide2_calculation-of-new-profit-sharing-ratio-sacrificing-and-gaining-ratio

In response to the second part of your query, the case you have mentioned is not possible because if one partner's share of sacrifice/gain is less/more than other partner(s)'s 'gain or sacrifice then sacrificing/gaining share is incorrectly calculated. Moreover, sacrifice by a partner is always equal to the gain by other partner or partners.