Account 521 « Derivative financial instruments » is used to record the transactions mentioned in Title VI, Chapter II, Section 8 of this regulation.
Account 522 « Tokens Held » shall be used to record the transactions described in Section 619-12.
Account 523 « Own tokens » is used to record the transactions described in Article 619-14.
Account 524 « Borrowed tokens » is used to record the transactions mentioned in Article 619-18.
When the tokens in question are resold, accounts 522 « Tokens held » and 523 « Own tokens » and 524 « Borrowed tokens » are credited with the book value of these tokens, by debiting :
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account 7674 « Net income from sales of tokens » when the sale of tokens results in a profit ; at the same time the sale price is credited to account 7674 ;
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account 6674 « Losses from sales of tokens » when the sale of tokens results in a loss ; at the same time the sale price is credited to account 6674.
