When Dain, son of Nain, who was said to be fair with treasure, divides up the treasure.
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Answered by jill d #170087
1/14 was given up to Bard (he already has the Arkenstone).
Bard sent a portion of his own treasure to the Master of Laketown; he gave the emeralds of Girion to the Elvenking.
Bilbo took the two chests (one of gold and one of silver).