Your bug report

#46048: split -n K/N loses data, sum of output files is smaller than input file.

which was filed against the coreutils package, has been closed.

The explanation is attached below, along with your original report.
If you require more details, please reply to 46048@debbugs.gnu.org.

-- 
46048: http://debbugs.gnu.org/cgi/bugreport.cgi?bug=46048
GNU Bug Tracking System
Contact help-debbugs@gnu.org with problems