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For the initial assets, not only the property value at that time is recorded, but also the remaining debt of the pre-marital loan still outstanding at that point in time.
A negative initial assets figure, for instance where the remaining debt exceeded the property's value at the time, is generally set at zero when calculating the accrued gains, but can nevertheless have a computational effect on the accrued gains.
If joint funds were used during the marriage to repay the pre-marital loan, this may give rise to additional compensation claims between the spouses.
Interest payments on the pre-marital loan are also generally not considered separately when calculating the equalisation of accrued gains, as they do not represent an increase in assets but ongoing expenditure.
Only the actual repayment of the loan amount has a direct effect on the assets to be credited and thus potentially on the equalisation of accrued gains.