- End: pro't and loss account. As a result, there will be a stage at which the parties have developed relations and prospects of gain, while there are still a number of problems that are dif?cult to solve and that fail to evoke consensus. Each party will then draw up a pro't and loss account. On the positive side of the balance are the relations developed and the gains collected, on the negative side there are the losses and the unsolved problems. For particular parties, who have no interest in the problem, the latter side is uninteresting; for others, who have an interest in a particular...