Calculation of disposable portion

The calculation of the disposable portion, for the purpose of reduction, shall be made in the following manner: § 1 - The value of all the assets left by the estate-leaver shall be added together after deducting the debts of the inheritance; the value of the assets that may have been gifted by the deceased shall be added to the balance amount and the disposable portion shall be calculated with relation to this total amount. § 2 - The value of the assets gifted shall be that which they had on the date of the opening of the inheritance and the same date shall be considered for the computation of the extent of the disposable portion. § 3 - Where the thing gifted has perished without the donee having directly contributed thereto, the same shall not be included in the inheritance for the purpose of calculating the legitime, save stipulation to the contrary.