key to the study guide - Name

The accrual in Mr X's estate is calculated as follows:
Net value on dissolution R100 000
Minus net commencement value
(Liabilities exceed assets, therefore
deemed to be zero) ± R 0
Minus assets excluded from the
accrual: Satisfaction R 5 000
Donation from third party R25 000
(Damages in the amount of R6 000 for
loss of income and R14 000 for damages
to motor vehicle NOT EXCLUDED because
they are damages for patrimonial loss)
R30 000 ± R 30 000
Accrual R 70 000
The accrual in Mrs X's estate is calculated as follows:
Net value on dissolution R 90 000
Minus net commencement value: R15 000
Adapt commencement value with CPI
Accept that money was worth twice as
much at the commencement of the marriage
as at its dissolution: Thus R15 000 then
adjusted to R30 000 now ± R 30 000
Minus assets excluded from
accrual: Painting excluded in anc R 5 000
Inheritance R10 000
Donation between spouses R 4 000
Assets substituted for excluded
assets R 1 000
R20 000 ± R20000
Accrual R40000
Mrs X's estate has the smaller accrual and she can claim half the difference
between the bigger and smaller accruals.
Mrs X's accrual claim= (R70 000 ± R40 000)
= (R30 000)
= R15 000
Mrs X is therefore entitled to R15 000.
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