Download THE FOREIGN ASSETS (DECLARATION AND REPATRIATION) ORDINANCE, 2018  (FEDERAL GOVERNMENT) — Foreign Assets mean ant movable or immovable assets held outside Pakistan and includes real estate, mortgaged assets, stock and shares, bank accounts, bullion, cash, jewels, paintings, accounts and loan receivables, beneficial ownership or beneficial interests or contribution in offshore entities and trusts. The value of a foreign asset shall be fair market value. If any difficulty arises in giving effect to the provisions of this ordinance, the Federal Government may make such order in writing, as is not inconsistent with the provisions of this ordinance, for removal of this difficulty.