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ACCOUNTS
II. Functioning of accounts
Class 5. Cash and financial instruments

52. Derivative financial instruments
and tokens held

 

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:

 

 
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