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=S=> BGB 1376. 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 .
=S=> BGB 1376. 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 added to the final assets had at the date when the reduction occurred .
=S=> BGB 1376. 3 The above provisions apply with the necessary modifications for the valuation of liabilities .
=S=> BGB 1376. 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 reported at income value if the owner is claimed on under section 1378 ( 1 ) and it can be expected that the enterprise is continued or recommenced by the owner or a descendant ; the provision of section 2049 ( 2 ) applies .
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