(1) If the spouses have jointly drawn up a list recording the inventory and the value of the initial assets belonging to one spouse and the objects to be included in the computation of these assets, it is presumed, as between the spouses, that the list is correct.
(2) Each spouse may require that the other spouse cooperate in drawing up the list. The drawing up of the list is governed by the provisions of section 1035 applying to usufruct. Each spouse may, at their own cost, have the value of the assets and the liabilities determined by experts.
(3) To the extent that no list has been drawn up, it is presumed that the final assets of a spouse represent their accrued gains.