Gaining Ratio
It is the ratio of share acquired by the partners, on change in Profit Sharing ratio, admission, retirement or death of a partner.
Gaining ratio = New Profit-sharing ratio - Old Profit-sharing ratio
or
[Gain = New share - Old share]
It's interesting to note that in the above case, if the answer is in negative, the result is sacrifice.
But, It is not necessary that all the remaining partners gain; one or some partners can sacrifice also on retirement/death of a partner.
The Basic condition is the total gain should be equal to the total of the share of the retiring/deceased partner and the sacrifice made by any partner.