When can a partnership firm change its capital?

Adjustments can be done for the following at the time of reconsititution of the firm-
1. New profit-sharing ratio.
2. Sacrificing ratio.
3. Valuation and adjustment of goodwill.
4. Revaluation of assets and Reassessment of liabilities.
5. Distribution of accumulated profits (reserves); and
6. Adjustment of partners’ capitals