The calculation of the "Gaining Ratio" is NOT required or carried out during which of the following events?

Gaining ratio ($\text{New Ratio}-\text{Old Ratio}$) represents the proportion in which surviving/existing partners acquire structural shares from another partner. It is calculated during retirement, death, or change in PSR among existing partners.Conversely, at the time of Admission of a partner, old partners surrender a portion of their profits to the incoming new partner; thus, we calculate the Sacrificing Ratio, not the gaining ratio.