All types of asset yields must be included, i.e. gains or losses on securities in foreign currency, including foreign exchange gains or losses, must be included in the basis of taxation and determined according to the rules in Section 15(3) PAL. See Sections 3, 6 and 7 of PAL.

The market value of assets in foreign currency must be determined in Danish kroner, cf. Section 15(3), Item 9 of PAL.

For the conversion into Danish kroner, the exchange rate fixed by Danmarks Nationalbank is used. If settlement has taken place, the exchange rate used for settlement is used.