Article 10 prescribes the currency rules for Top-up Tax calculations. Calculations based on standalone financial statements use the local functional currency, while those based on consolidated accounts use the UPE’s presentation currency. The article provides rules for currency conversion using European Central Bank or UAE Central Bank rates. Importantly, while calculations may be performed in foreign currencies, the final Top-up Tax liability must be converted and reported in UAE Dirhams (AED) for the final return, ensuring consistency in the Federal Tax Authority's collection and reporting systems.