There are three possible values ​​for a company's share

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It is not the invested capital that makes up the couple's joint assets. It is the value that the share has at the time of divorce or the death of the partner's spouse. In order to assess the shares, it is necessary to assess the company. Thus, once the company has been assessed, the value of 50% of the shares would correspond to 50% of the value of the company. However, there is a second possible value, among the three mentioned above: (2) value determined according to the last balance sheet. Wouldn't this be the overall value that allows the calculation of the value of the fractions (the shares)? After all, preparing the balance sheet is a legal obligation, see the Civil Code:

The entrepreneur and the business corporation are obliged to bulk sms argentina follow an accounting system, whether mechanized or not, based on the uniform recording of their books, in correspondence with the respective documentation, and to annually prepare the balance sheet and the economic result.

The balance sheet must accurately and clearly express the real situation of the company and, taking into account its peculiarities and the provisions of special laws, it must clearly indicate its assets and liabilities.

Adequate composition of active assets:
There is even a rule that states that assets must be inventoried in order to ensure an adequate composition of the active assets:

When collecting elements for the inventory, the following evaluation criteria will be observed:

I – assets intended for the exploration of the activity will be assessed at acquisition cost, and when assessing those that wear out or depreciate with use, the action of time or other factors, their respective devaluation must be taken into account, creating amortization funds to ensure their replacement or conservation of value;