Article 108 mandates that capital assets not included in the 'pooling' system (such as buildings, ships, aircraft, and certain intangibles) must undergo a balancing adjustment upon disposal. If these assets were subject to depreciation under the current Law or the previous Law of Income Tax on Companies, a 'balancing charge' or 'balancing allowance' must be calculated. This ensures that for high-value individual assets, the total tax relief granted over the asset's life is reconciled with its actual final disposal value, preventing either excessive tax deductions or untaxed capital gains.