Hand valuation - Context : Deal 2
Previous Deal - Next Deal
Context 2 : Dealer is S     EW Vulnerable
N E S W
    1NT -
Pass Pass    
Next
East
♠ 10 9 7
♥ A Q
♦ A K 8 7
♣ K 8 7 6
  South*
♠ A K J 2
♥ K 8 6
♦ 9 3
♣ A Q J 10 		 

South sits over East's Q♥ and K♣. Neither card will be a winner, increasing East's losers by 2. He has just 3 sure tricks, and with no 4-card major he does best just to pass!

Now image South's hand to be in North and immediately East's Q♥ and K♣ will each win a trick, and North's K♥ and Q♣ will be captured.