Transactions that cannot be allocated with certainty to a specific account at the time they are recorded, or that require additional information, are recorded provisionally in subdivisions 471 to 473 of account 47 " Suspense accounts ".

This accounting treatment shall be used only in exceptional cases. Any transactions posted to Account 47 shall be posted to the final account as soon as possible.

Subaccounts of Account 47, if any, are named according to their purpose.

At the end of the financial year, the transactions recorded in these accounts shall be reported in the accounts shown in the balance sheet.

Account 4746 " Valuation difference of tokens on liabilities - Assets " is debited with unrealized losses related to the valuation of debts arising from the issues described in article 619-8 of this regulation, as well as debts for the return of borrowed tokens described in article 619-18. Account 4747 " Valuation difference of tokens on liabilities - Liabilities " is credited with unrealized gains from the valuation of debts arising from the issues described in article 619-8 of these regulations, as well as debts for the return of borrowed tokens described in article 619-18.

Account 477 is credited with unrealized gains recorded by debiting receivables accounts or debt accounts, depending on whether they correspond to an increase in receivables or a decrease in debts.

Unrealized exchanged gains or losses, when offset by currency hedging contracts, are recorded in separate subdivisions of accounts 476 and 477.

Accounts 47861 " Valuation differences on derivative financial instruments - Assets " and 47871 " Valuation differences on derivative financial instruments - Liabilities " record the valuation differences with a corresponding entry in account 521 " Derivative financial instruments ". These accounts also record gains or losses on hedging instruments that have not yet been recorded in profit or loss in the same way as the hedged item.

Accounts 47862 " Valuation differences on tokens held - Assets " and 47872 " Valuation differences on tokens held - Liabilities " record the valuation differences as a counterpart to accounts 522 " Tokens held ", 523 " Own tokens "and 524 " Tokens borrowed ". These accounts also record gains or losses on " tokens " hedging instruments that have not yet been recorded in the profit or loss in the same way as the hedged item.