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. Subdivisions 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.
Accounts 474 « Valuation difference – Assets » record negative valuation differences.
Account 4741 « Valuation differences on derivative financial instruments – Assets » records valuation differences against account 521 « Derivative financial instruments ». This account also records losses on hedging instruments pending recognition in profit or loss, in a manner symmetrical with the hedged item.
Account 4742 « Valuation differences on tokens held – Assets » records valuation differences against accounts 522 « Tokens held », 523 « Own tokens » and 524 « Borrowed tokens ». This account also records losses on « token » hedging instruments pending recognition in profit or loss, in a manner symmetrical with the hedged item.
Account 4746 « Valuation difference of tokens on liabilities – Assets » is debited for unrealized losses related to the valuation of liabilities arising from issues covered by Article 619-8 of this regulation, as well as from liabilities for the return of borrowed tokens covered by Article 619-18.
Accounts 475 « Valuation difference – Liabilities » record positive valuation differences.
Account 4751 « Valuation differences on derivative financial instruments – Liabilities » records valuation differences against account 521 « Derivative financial instruments ». This account also records gains on hedging instruments pending recognition in profit or loss, in a manner symmetrical with the hedged item.
Account 4752 « Valuation differences on tokens held – Liabilities » records valuation differences against accounts 522 « Tokens held », 523 « Own tokens », and 524 « Borrowed tokens ». This account also records gains on « token » hedging instruments pending recognition in profit or loss, in a manner symmetrical with the hedged item.
Account 4756 « Valuation difference of tokens on liabilities – Liabilities » is credited for unrealized profits related to the valuation of liabilities arising from issues covered by Article 619-8 of this regulation, as well as from liabilities for the return of borrowed tokens covered by Article 619-18.
Account 476 is debited for unrealized losses recognized by crediting receivable accounts or liability accounts, depending on whether they correspond to a decrease in receivables or an increase in liabilities.
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.
