(1) The calculation of the initial assets is based on the value that the assets in existence at the beginning of the property regime had at that date and that the assets to be added to the initial assets had at the date of their acquisition.
(2) The calculation of the final assets is based on the value that the assets in existence at the end of the property regime had at that date and that a reduction of assets to be included in the computation of the final assets had at the date when the reduction occurred.
(3) The above provisions apply accordingly for the valuation of liabilities.
(4) An agricultural or forestry enterprise which is to be taken into account in the calculation of the initial assets and the final assets is to be recognised at the capitalised value of the anticipated yield if the owner is laid claim to under section 1378 (1) and if it can be expected that the enterprise is continued or recommenced by the owner or a descendant; the provision of section 2049 (2) applies.