From all of this discussion with Mr. audioguru about make/break ratio i conclude:
The make/break ratio is the ratio of the time that rotary dial pulsing makes the phone's connection to the time it breaks the connection. Europe has a different standard than North America. Setting M/B pin either high or low selects the ratio, 50:50 or 67:33. these ON - OFF (high - low or 1 - 0) swquence are given from some pin remarked as PO (out put pulse) or sometimes as DP (dialing pulse), when po (or dp) out 1 the telephone connect to line, where if po = 0 the telephone disconnected. For example if you press number 2, then PO (or DP) output sequence is 1010, and if you press number 4, then PO (or DP) output sequence is 10101010. You can do this maually (as audioguru tell me) by pressing and release the hook-switch by hand, for dialind number 3 press and release the hook-switch 3 time but you must do this acurately.
If M/B ratio = 50:50 this mean the on time = the off time, the only thing that i can not tell you about the value 50: 50 i guss 50 is the time period in mellisecond of ON or OFF.
thanks to audioguru.