State two occasions when sacrificing ratio may be applied?

1. On admission of New partner.

2. On change in profit sharing of existing partner

The new partner purchases his/her share of the profit from the Existing partner in a particular ratio.

Existing partners surrender a particular portion of their share in favour of a new partner

Dear Sir, As, never had any exposure of work in the financial field -hence could be wrong too. As, You have found me OK to reply on a very professional ? . After using common sense & bit of experience -without any official / practical knowledge trying to reply ito this ? as above  : If there is any change in resolution of the firm pertaining to the partners in any form (or) there is a dissolution of partnership deed due to any reason -this occasion arises .

a. Admission of new partners

b.Change in profit sharing ratio of partners.

thanx for invitation

the answer is

a. Admission of new partners

b.Change in profit sharing ratio of partners.

for new partner induction and in case of case of sharing ratio

A gree with all 

all the answer  in very comprehensive

in my point of view

admission of new partner

changing profit sharing ratio

Sacrificing ratio applied in case of: (1) admission or retirement of a partner  (2) modification of existing shares of  partners

While welcoming a new partner

Restructuring profit share proportions/involvements/investments.

Agreed with Mr. Venkitaraman.