Article 103 defines the date of sale as the earlier of the ownership transfer completion or asset delivery. It provides two primary valuation rules: (1) if an asset is sold below market price to a purchaser who cannot claim depreciation, the disposal value is adjusted to the open market value; (2) in other cases, the value is the aggregate of net sale proceeds, insurance payments affecting value, and any other compensatory capital sums. These rules prevent the artificial reduction of taxable gains through undervalued sales while ensuring all forms of compensation are captured in the final disposal value.