Article 9 establishes the method for calculating gains or losses from an asset's disposal, defined as the difference between the compensation received and its cost base. For depreciable assets, gains or losses are treated per Article 17. The cost base includes the purchase price plus improvement expenses. The text specifies rules for various scenarios: partial disposals are apportioned by market value, while gifts are treated as disposals at market value. Special provisions allow for deferral of gains on involuntary disposals if reinvested. A key amendment provides for tax-neutral intra-group asset transfers between fully-owned capital companies.