Which of the following is included in the claim of retiring partner if he retires in the middle of the year?

All of these

The correct answer is option 4- All of these.

All of these are included in the claim of retiring partner if he retires in the middle of the year.

Normally retirement of a partner takes place at the end of accounting period. But there can be a case where a partner decides to retire in the middle of the year. In such a case the claim shall include share of profit or loss, interest on capital, interest on drawings if any, from the date of last balance sheet to the date of retirement.