Article 11. The values of the claims listed in the attached Table 1, No. 14 or the attached Table 2, No. 1 or 2, or the values of amounts paid thereto shall be judged by the amounts of insurance money actually paid or to be paid due to the insurance contracts relative to said claims minus the amounts of insurance money paid (or as to amounts paid pursuant to the formula of renovation as prescribed under Article 5 of the Enterprises Reorganization Financial Measures Law or to the formula referred to in Article 2 of the present Ordinance, amounts in Government special debt certificates, debtor's special debt certificates, blocked accounts, special monetary trusteeship and credits referred to in the preceding Article, which were refunded, released, realized or extinguished due to confusion, on or before 15 August, 1945 the same shall apply in this Article) on or before 15 August, 1945, provided, that, in respect to cases which are subject to Article 839 of the Commercial Code (including the same Article as applied by virtue of Article 28 of the Fishing Boats Insurance Law and Article 36 of the Wooden Vessels Insurance Law) the values shall be judged on the basis of the smaller amount of above said amount or amount of insurance money less values of abandonment.