Losing Trick Count Examples

Board 1
North Deals
None Vul
♠10 7
♥K 3 2
♦K J 8 7
♣Q 9 3 2
♠Q 8 5
♥A 8
♦3 2
♣K 8 7 6 5 4
N
WE
S
♠9 6 4 2
♥Q 9 4
♦Q 9 6 5 4
♣A
♠A K J 3
♥J 10 7 6 5
♦A 10
♣J 10

WestNorthEastSouth
 PassPass1♥1
Pass3♥2PassPass3
Pass   
  1. South opens 1♥ with 7 losers
  2. With 8 losers North calculates 7+8=15. 24-15=9 and bids 3♥
  3. South hand has the minimum 7 losers so passes.9 tricks is all that can be made

3♥ by South