The value referred to above is the market value determined in the relevant foreign currency translated to South African Rand at the spot rate at the end of the tax period in which the highest value fell.
Inani lokuxegiselwa intela liyinani lasezimakethe elihlonzwe ngemali yasezizweni kepha laguqulelwa emaRandini aseNingizimu Afrika ngezinga elimile ekupheleni kwesithuba sokuthela okuthe ngaso inani eliphezulu lawa.