By way of derogation from the provisions of Article D. 3324-4, in the case of public and ministerial offices whose proprietor is not a trader, the equity capital comprises:
1° firstly, the asset value of the right of presentation belonging to the proprietor of the office;
2° secondly, the net value of the other assets allocated to professional use and belonging to the proprietor of the office on the first day of the period in respect of which the shareholding is calculated.