Civil Code (Cap. 16), article 931

931. (1) Subject to the provisions of the following sub-articles collation is made by imputing to the share of the donee the val ue of the thing at the time of t he opening of succession. (2) Where the donated thing consists of movables consumable by use or articles of clothing o r articles intended for the dom estic use of the donee, no collation shall be due. (3) Where the thing has been alienated by onerous title by the donee, the value to be collated shall be the consideration rece ived by the donee for the thing alienated or the value of the thing at the time of alienation whichever value is higher. (4) Where the thing has perished by a fortuitous event, without any fault of the donee and without the donee obtaining any compensation for the loss of the thing, no collation shall be m ade. Cost of improvements.