The monetary value assigned is an assessment. In what form the inheritance is later split (which cannot be done until after the court has processed the bou and tax has been paid) is immaterial.
If we take e.g. a farm and four brothers, all the brothers inherit an equal share of the farm. Two of the brothers decide to continue running the farm while the other two want money since one wants to move to a neighbouring village and start a farm there with his best girl and the other wants to emigrate. So the brothers who decide to stay have to come up with enough money - equal to their own shares - to give to the departing brothers. They will either borrow the money (not popular) or pay it in installments (more common).
When it comes to small items they were either divided or sold and the proceeds divided - or a mix. Since the value is determined beforehand, by an impartial person, it's quite easy to divide the actual things - you don't have to argue about if two spoons are equal to one candlestick, the bou (which you've all agreed on) will tell you that the silver candlestick is the equal of two silver spoons and a copper kettle, end of argument. It's much worse today when every single thing ISN'T evaluated; this is when the big family feuds start usually over silly little things like kitchen towels or hideous ornaments with absolutely zero value.
Yes, the third date would be the date the paperwork was submitted to the court; it had to be submitted within a certain timefram after the death (but Swedish authorities were never too hard on you if it came in late - basically any lame excuse would do). There should be a fourth date - when the bou was approved and assessed for taxes, with a great big stamp, but possibly that was only on the copy that was returned to the submitter, not the copy kept by the court. (Bou:s were always submitted in duplicates.)