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Swiss Civil Code

Art. 210

4. Sur­plus

 

1 The re­main­ing total value of the ac­quired prop­erty, in­clud­ing the as­sets ad­ded in and claims for com­pens­a­tion, and after de­duc­tion of the debts en­cum­ber­ing the ac­quired prop­erty, con­sti­tutes the sur­plus.

2 A de­fi­cit is dis­reg­arded.