Collation of common assets gifted by both spouses

When the gift is of common assets made by both the spouses, one half shall be collated at the death of each of them; the assets gifted being exclusive to each spouse, shall be collated in whole upon the death of the spouse. § 1 - In respect of assets which have not been gifted, the valuation of common assets once made, is valid for the second partition, bearing in mind the oscillation of the value of the currency between the two acts. § 2 - In the event of the partition on the death of both the donors being simultaneous, the common assets gifted shall be appraised only once with reference to the value at the time of the opening of inheritance of the predeceased and such value shall be mentioned in the second inheritance after being corrected as per oscillation of value of the money between the dates of opening of the inheritance of one and the other.