The document discusses how profits and losses are divided among partners in a partnership. It provides examples to illustrate how the division is calculated based on the capital contribution of each partner. If capital contributions are equal, profits and losses are shared equally. If contributions differ, profits are shared based on the capital ratio. For example, if partners A, B, and C contribute capital in a 1:2:3 ratio, their profit shares would be 1/6, 2/6, and 3/6 respectively. The document also provides a numerical example showing how interest, salaries, commissions, and other adjustments are accounted for before final profit sharing.