My company made a whopping profit of 5 cents, which has to be divided amongst myself (70%) and my investor (30%). Cents can’t be divided, so I can’t give 3.5 and 1.5 cents. If I round up, I get 4 cents, the investor gets 2, which means I need to conjure up an additional cent. Rounding down to 3 and 1 cent leaves me 1 cent. Apart from re-investing that cent in the company, the best solution is to keep handing out the remainder until all money is spent. In other words:

$profit = Money::EUR(5);
list($my_cut, $investors_cut) = $profit->allocate(array(70, 30));
// $my_cut is 4 cents, $investors_cut is 1 cent

// The order is important:
list($investors_cut, $my_cut) = $profit->allocate(array(30, 70));
// $my_cut is 3 cents, $investors_cut is 2 cents