(1) When the parental authority of a person who is the legal representative of a child has been extinguished, the person who has been exercising parental authority shall render an account of the property management of the child.
(2) In case of paragraph (1), the benefits accrued from the child's property shall be deemed to have been set-off against the expenses from bringing up the child and from managing the property; provided, this shall not apply to a property with which a third party, in gifting it to the child, has declared an intention contrary to such set-off.