Clauses: 1.Valuation of usufructuary right (passing) 2.Valuation of usufructuary right (ceasing) 3.Valuation of annuity (passing) 4.Valuation of annuity (ceasing) 5.Valuation of bare dominium (property subject to usufruct) 6.Valuation of bare dominium (property subject to annuity) 7.Precedent for calculation of accrual 8.Precedent for calculation of estate duty