For the hypothetical deposit with parameters similar to KWB “Konin” S.A. conditions; lignite prices and proposed divisions are calculated and results are discussed at the aspect of the fairness (equity) of the division and the possibility of their approval by both sides. A sensitivity analysis of shares of the mine in joint profits, the level of border prices outlining break-even points, lignite prices, the total profit and the profit of the mine for the price change of the energy, costs of the mine and the power station was carried. Results were discussed under the angle of correction of the division in the next period with taking into consideration the inflation, changes in prices of the energy and level of total costs of the mine and the power station and of the potential temptation of the change in the proportion of shares by increasing expenses. Lignite mines and power stations cooperating with them were invited for discussion about proposed divisions.