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I found the following online that explain this nicely
> Share is both a response for threats and opportunities. Share is very common in customer/supplier projects where both parties share the gain if the costs are less than the planned costs and share the loss, too, if the costs are exceeded.
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> **Example:** In the concert example, suppose you have a supplier that provides VIP toilet facilities and people are charged €1 for each service. There is a certain fixed cost that you must pay to provide this service and you agree with the supplier to share the profits if the revenue is above this fixed cost amount and share the losses if it is below this amount.