The rules for the valuation of assets and the rules for calculating the sale or issue price and the re-purchase or redemption price of the units of a UCITS must be laid down in the law, in the fund rules or in the investment company's instruments of incorporation.
Reglerne for vaerdiansaettelse af aktiverne saavel som beregningsmaaden for emissionsprisen eller salgsprisen samt prisen ved tilbagekoeb eller indloesning af andele i et investeringsinstitut skal vaere angivet i loven, fondsbestemmelserne eller investeringsselskabets vedtaegter.