►LD shall not include the ratio between the value of the assets at the end of 1982 and at the end of the year of taxation in the basis of taxation.◄

►Upon disbursement after 31 December 1982 of a balance in the fund or the plan, the value of the assets determined at the end of 1982 is reduced by the value of the member's balance in the fund or plan at this time. ◄

►When the value of the assets in LD is determined at the end of 1982, the following is included◄

• ►bonds, mortgages and other claims denominated in Danish kroner at the acquisition sum and◄
• ►other assets at the market value at the end of 1982. ◄ 

►When determining the value of the assets in LD at the end of the year of taxation, all assets are included at the market value at the end of the year of taxation. ◄ 

►Real property is included at the cash market value.◄  

Note

The structure of LD is based on pure savings plans where the assets are distributed on the individual members. LD thus has no insurance-related provisions.