(1) Initial assets means the assets that belong to a spouse at the beginning of the property regime after deduction of the liabilities.
(2) Assets that a spouse acquires after the beginning of the property regime as a result of death or with regard to a future right of succession, by donation or as advancements, are added to the initial assets after deduction of the liabilities, to the extent that in the circumstances they are not to be seen as income.
(3) Liabilities are to be deducted beyond the amount of the assets.