Which of the following is a ratio in which the partner shared the deficiency in case of guaranteed profit to any partner?
A) Old ratio
B) Specific ratio
C) Capitalisation ratio
D) Sacrificing ratio

A & B

In some cases, when a partner joins a firm, there may be an agreement in place to guarantee them a minimum amount of profit share. This guarantee can be provided either collectively by all the existing partners in a specific ratio or individually by one or more of the existing partners. If the partner's share of profit, based on the agreed profit sharing ratio, falls below the guaranteed amount, they will be entitled to receive the guaranteed amount instead.