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b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}.h26-footer .h26-footer-grid{gap:44px!important}.h26-footer .h26-footer-grid a{font-size:13px!important}.h26-footer{padding-top:45px!important;padding-bottom:25px!important}<\/style><style id=\"h27-guide-reading\">.h26-hero h1{font-size:clamp(34px,4.3vw,56px)!important;line-height:1.12!important;letter-spacing:-1.6px!important;max-width:1030px}.h26-hero .elementor-widget-text-editor p{font-size:13px!important;color:var(--h27-muted);line-height:1.8!important}.h26-hero{background:var(--h27-paper)!important}.h26-section:not(.h26-header):not(.h26-footer){padding-top:46px!important;padding-bottom:46px!important}.h26-section:not(.h26-hero):not(.h26-header):not(.h26-footer)>.elementor-container{max-width:950px!important}.h26-section .h26-reading{max-width:none!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:15px!important;line-height:1.9!important}.h26-section h2{font-size:clamp(26px,3vw,36px)!important;letter-spacing:-.8px!important;scroll-margin-top:70px}.h26-section h3{font-size:23px!important;margin:28px 0 16px!important}.h26-section .h26-reading li{margin:12px 0}.h27-guide-toc{border-top:1px solid var(--h27-line);padding-top:22px;margin-top:25px}.h27-guide-toc span{display:block;font-size:11px;text-transform:uppercase;letter-spacing:1.4px;margin-bottom:12px}.h27-guide-toc ol{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0!important;margin:0!important}.h27-guide-toc li{font-size:12px!important;line-height:1.7!important;margin:0!important}.h27-guide-toc a{display:block;border-bottom:1px solid var(--h27-line);padding:4px 0}.h27-guide-toc a:focus-visible{outline:3px solid #55A296;outline-offset:3px}.h27-guide-image{display:block;width:100%;max-height:430px;object-fit:contain;border-radius:15px;background:var(--h27-paper)}.h26-section .h26-reading table{display:block;overflow:auto;max-width:100%}.h26-section .h26-reading blockquote{background:var(--h27-paper);border-left:3px solid #98CEC6;border-radius:0 12px 12px 0;padding:25px;margin:25px 0}.h26-section .h26-reading a{overflow-wrap:anywhere}.h26-footer h2{font-size:16px!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}@media(max-width:767px){.h26-hero h1{font-size:32px!important;letter-spacing:-1px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:34px 20px!important}.h27-guide-toc ol{display:block}.h27-guide-toc li{margin:8px 0!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:14px!important}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8aac6aad h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8aac6aad\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7879372c\" data-id=\"7879372c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-265c2328 elementor-widget elementor-widget-heading\" data-id=\"265c2328\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">DeFi for businesses: understanding transactions and preparing the accounting<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5dbb73d elementor-widget elementor-widget-html\" data-id=\"c5dbb73d\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h29-guide-date\" data-no-translation>Published 19\/09\/2023 \u00b7 Updated 08\/09\/2026 \u00b7 <a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">Houssen Issouf Aly, French chartered accountant<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5367ebb0 elementor-widget elementor-widget-html\" data-id=\"5367ebb0\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h26-kicker\" lang=\"en\">Crypto-assets \u00b7 Companies \u00b7 Directors<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd5c62e4 elementor-widget elementor-widget-text-editor\" data-id=\"cd5c62e4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Practical guidance for companies and directors. Revised on 7 September 2026.<\/p><p class=\"h26-meta\">Original article: 2023-09-19 \u00b7 Houssen Issouf Aly \u00b7 HODL Consulting<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ee6f240 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ee6f240\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d1e1bf\" data-id=\"09d1e1bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f3cf7b1 elementor-widget elementor-widget-html\" data-id=\"6f3cf7b1\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<img decoding=\"async\" height=\"420\" width=\"800\" class=\"h27-guide-image\" alt=\"DeFi for businesses: understanding transactions and preparing the accounting\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-defi-entreprise-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 3 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">Describe the actual transaction<\/a><\/li><li><a href=\"#h27-guide-part-2\">Keep an operation record<\/a><\/li><li><a href=\"#h27-guide-part-3\">Separate technical review from management approval<\/a><\/li><li><a href=\"#h27-guide-part-4\">Reconcile positions at closing<\/a><\/li><li><a href=\"#h27-guide-part-5\">Practical questions<\/a><\/li><li><a href=\"#h27-guide-part-6\">Continue reading<\/a><\/li><\/ol><\/nav><script>(function(){function init(){var heads=document.querySelectorAll('.h26-section:not(.h26-footer) h2.elementor-heading-title');heads.forEach(function(h,i){h.id='h27-guide-part-'+(i+1)})}if(document.readyState==='loading')document.addEventListener('DOMContentLoaded',init,{once:true});else init()})();<\/script>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-336163ab h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"336163ab\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fe2be4a\" data-id=\"9fe2be4a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc23bfd2 elementor-widget elementor-widget-heading\" data-id=\"bc23bfd2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Describe the actual transaction<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d67ef294 elementor-widget elementor-widget-text-editor\" data-id=\"d67ef294\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>\u201cUsing DeFi\u201d does not identify a contract or an accounting entry. Distinguish swaps, lending, borrowing, liquidity provision, rewards and movements between networks. Each step may change the business\u2019s assets, rights or obligations.<\/p><p>The <a href=\"https:\/\/acpr.banque-france.fr\/sites\/default\/files\/medias\/documents\/20230403_finance_decentralisee_desintermediee_fr.pdf\" target=\"_blank\" rel=\"noopener\">ACPR\u2019s April 2023 discussion paper<\/a> distinguishes infrastructure, application and access risks, including concentration and technical dependencies. It is a dated analysis with regulatory proposals, not itself a set of new binding rules for 2026.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f903be69 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f903be69\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-578dfe8e\" data-id=\"578dfe8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aee527cd elementor-widget elementor-widget-heading\" data-id=\"aee527cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Keep an operation record<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bd0adc elementor-widget elementor-widget-text-editor\" data-id=\"40bd0adc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Identify the asset owner, network, addresses, interface, protocol and version where available. Explain what is sent, received, committed or owed. Keep transaction references, dates and supporting records.<\/p><ul><li><strong>Swap:<\/strong> quantities exchanged, fees and valuation evidence.<\/li><li><strong>Lending or borrowing:<\/strong> rights, repayment, collateral and liquidation conditions.<\/li><li><strong>Liquidity:<\/strong> contributed assets, position representation, withdrawals and income.<\/li><li><strong>Rewards:<\/strong> origin, entitlement conditions and availability.<\/li><li><strong>Cross-network movement:<\/strong> departure, arrival, timing and fees.<\/li><\/ul><p>A transaction reference supports investigation but does not alone establish economic ownership, purpose or tax treatment. A screenshot without history may not reconstruct the position.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69f79b04 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69f79b04\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a5ccbc7c\" data-id=\"a5ccbc7c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0884ba2d elementor-widget elementor-widget-heading\" data-id=\"0884ba2d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Separate technical review from management approval<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58735212 elementor-widget elementor-widget-text-editor\" data-id=\"58735212\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Explain who authorises the operation, what is exposed and how it will be monitored. Obtain competent review of contracts, permissions, dependencies and exit conditions. Read a technical audit with its date, scope and limitations; its existence cannot prove absence of risk.<\/p><p>Do not use historical returns as certain cash-flow assumptions. Rewards and asset values can change. Compare claimed availability with actual withdrawal conditions and company payment needs.<\/p><p>Assign monitoring, review triggers and incident responsibilities. These processes organise decisions; they do not guarantee capital or recovery.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98bc5513 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98bc5513\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-873f3ec1\" data-id=\"873f3ec1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34d1fd20 elementor-widget elementor-widget-heading\" data-id=\"34d1fd20\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reconcile positions at closing<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da818e4d elementor-widget elementor-widget-text-editor\" data-id=\"da818e4d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Start with opening quantities, add inflows and subtract outflows by asset and network. Connect movements to evidence and explain closing balances. Distinguish wallet balances from protocol positions without double counting exposure.<\/p><p>Accounting classification depends on actual rights and obligations and the framework applicable to the entity and financial year. A received token\u2019s name cannot determine the account automatically. Document judgements, prices and missing data.<\/p><p><strong>Fictional example:<\/strong> a wallet sends 100 units and receives a token representing a position. Treating the original units as simply missing, or adding both representations without analysis, may distort the records. Explain the mechanism and rights before proposing entries.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c7c374d h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c7c374d\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0bddbe7\" data-id=\"b0bddbe7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52230ee4 elementor-widget elementor-widget-heading\" data-id=\"52230ee4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical questions<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59b0fa21 elementor-widget elementor-widget-text-editor\" data-id=\"59b0fa21\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><h3>Does software execution determine the law?<\/h3><p>It does not alone settle applicable law, ownership or remedies. Those questions need separate analysis.<\/p><h3>Does accounting require private keys?<\/h3><p>No transfer authority is required for suitable evidence, exports and read-only access.<\/p><h3>Where should we begin?<\/h3><p>Bring a complete transaction and position inventory. Read the <a href=\"https:\/\/hodl-consulting.com\/en\/gestion-wallets-entreprise\/\">wallet guide<\/a>, <a href=\"https:\/\/hodl-consulting.com\/en\/reglement-anc-n2026-01-du-9-janvier-2026\/\">ANC guide<\/a> and <a href=\"https:\/\/hodl-consulting.com\/en\/quel-logiciel-de-pre-comptabilite-pour-vos-transactions-cryptos\/\">software guide<\/a>. Our <a href=\"https:\/\/hodl-consulting.com\/en\/expertise-comptable\/\">accounting engagement<\/a> can define the file and controls.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f48b0294 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f48b0294\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c1cd5cf\" data-id=\"2c1cd5cf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div 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