A separate, self-contained valuation report is required for each reference date, as market conditions and the structural condition may have changed significantly over the years of marriage.
If the property was not yet owned by either partner at the time of marriage, its initial value is deemed to be zero.
Both values are additionally adjusted for general price inflation, so that only the real increase in wealth beyond inflation is equalized.
Both reference-date values must also be independently and comprehensibly justified, as they may later be independently reviewed by a court or by the respective other spouse.
Careful documentation of both valuations makes it considerably easier to answer subsequent inquiries from lawyers or the family court promptly and comprehensibly.
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