Article 105 addresses scenarios involving the permanent loss of possession of a capital asset, distinct from the physical destruction covered in Article 104 (e.g., theft or compulsory seizure). In such cases, the disposal value for tax purposes is the sum of any insurance payments received specifically against the risk of permanent loss of possession and any other capital sums received as compensation. This ensures that even when an asset is no longer physically within a taxpayer's control, any financial recovery triggered by that loss is appropriately accounted for in the tax assessment process.