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.

When the tokens in question are resold, accounts 522 " Tokens held " and 523 " Own tokens " are credited with the book value of these tokens, by debiting:

• account 7661 " 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 7661;

• account 6661 " 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 6661.