(1) Final assets means the assets that belong to a spouse at the end of the property regime after deduction of the liabilities. Liabilities are to be deducted beyond the amount of the assets.
(2) The final assets of a spouse are increased by the amount by which these assets are reduced as a result of the fact that a spouse, after the beginning of the property regime,
1. made gratuitous dispositions by which they were not complying with a moral duty or showing consideration for decency,
2. squandered assets, or
3. performed acts with the intention of placing the other spouse at a disadvantage.
If the final assets of a spouse are less than the assets which they stated in the disclosure at the time of separation, this spouse is to present and prove that the reduction of assets was not caused by acts within the meaning of numbers 1 to 3 of sentence 1.
(3) The amount by which the assets are reduced is not added to the final assets if the reduction was effected at least 10 years before the end of the property regime or if the other spouse was in agreement with the gratuitous disposition or the squandering.