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.dark-toggle{font-size:0!important;width:34px!important;min-width:34px!important;height:34px!important;padding:4px!important;flex-shrink:0}.h26-nav .dark-toggle:before{content:'\u25d0';font:22px Arial,sans-serif!important;line-height:1}.h26-nav .h26-brand img{width:85px!important;height:auto!important}.h26-nav .h26-mobile-nav>summary{font-size:12px!important}.h27-unused-hero .h27-scene{min-height:390px}.h27-node.n2{top:85px}.h27-node.n3{top:245px}.h27-node.n4{top:267px}.h27-core{top:46%;padding:18px 10px}}\n<\/style><style id=\"h27-scene-readability\">.h27-scene,.h27-scene *{line-height:1.45!important;letter-spacing:0!important}.h27-scene-label{line-height:1.4!important;gap:12px;align-items:flex-start}.h27-scene-label>*{font-size:inherit!important;line-height:1.4!important}.h27-terminal strong{line-height:1.25!important}.h27-core b{line-height:1.2!important}.h27-node i{line-height:1!important}.h27-scene-foot{line-height:1.5!important}.h27-route-card 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-197d9894 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"197d9894\" 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-8a661e4b\" data-id=\"8a661e4b\" 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-ef37fa2d elementor-widget elementor-widget-heading\" data-id=\"ef37fa2d\" 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\">ANC 2026-01: preparing for crypto-asset accounting changes<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a18e8b7b elementor-widget elementor-widget-html\" data-id=\"a18e8b7b\" 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 17\/03\/2026 \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-45a826a5 elementor-widget elementor-widget-html\" data-id=\"45a826a5\" 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-35b330a6 elementor-widget elementor-widget-text-editor\" data-id=\"35b330a6\" 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: 2026-03-17 \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-6492b2cb h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6492b2cb\" 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-43b3851d\" data-id=\"43b3851d\" 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-31dd3858 elementor-widget elementor-widget-html\" data-id=\"31dd3858\" 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=\"ANC 2026-01: preparing for crypto-asset accounting changes\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-anc-2026-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 5 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">Identify the text relevant to your entity<\/a><\/li><li><a href=\"#h27-guide-part-2\">Distinguish preparation from first application<\/a><\/li><li><a href=\"#h27-guide-part-3\">Build an inventory useful for year-end reporting<\/a><\/li><li><a href=\"#h27-guide-part-4\">Sources<\/a><\/li><li><a href=\"#h27-guide-part-5\">Next steps<\/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-7b9c8488 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b9c8488\" 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-6a1d0480\" data-id=\"6a1d0480\" 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-df1bec73 elementor-widget elementor-widget-heading\" data-id=\"df1bec73\" 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\">Identify the text relevant to your entity<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-666fff2c elementor-widget elementor-widget-text-editor\" data-id=\"666fff2c\" 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>ANC Regulations 2026-01 and 2026-02, adopted on 9 January 2026, were endorsed by the order of 12 August 2026 published in the French Official Journal on 3 September. Regulation 2026-01 amends the French general accounting framework, while 2026-02 concerns banking institutions. CASP status alone does not determine an entity\u2019s accounting framework.<\/p><p>The development addresses crypto-assets and similar items, including holdings, issuance, lending and services for clients. It builds on existing French accounting rules; it is not the first recognition of crypto-assets in company accounts.<\/p><h3>Start with the rights attached to the asset<\/h3><p>A token\u2019s commercial label is not enough. The file should describe rights, obligations, counterparties and intended use. Assets marketed as \u201cstablecoins\u201d should not automatically receive identical treatment without assessing their classification.<\/p><ul><li><strong>Securities, financial contracts and bons de caisse:<\/strong> article 619-8 refers to the rules corresponding to their characteristics.<\/li><li><strong>Electronic money tokens:<\/strong> article 619-8 provides for account 513 and separate year-end treatment.<\/li><li><strong>Rights to goods or services used in the business:<\/strong> article 619-9 applies the rules for those rights when both specified conditions are met.<\/li><li><strong>Other situations within article 619-10:<\/strong> recognition in account 522, including when the article 619-9 conditions are not met.<\/li><\/ul><p>A treasury acquisition and a right to receive a service cannot be classified solely because both are called crypto-assets. Our <a href=\"https:\/\/hodl-consulting.com\/en\/investir-en-cryptomonnaies-avec-sa-societe-en-2026-bonne-ou-mauvaise-idee\/\">company investment guide<\/a> places classification within the management decision.<\/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-a53f82f1 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a53f82f1\" 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-f61075fe\" data-id=\"f61075fe\" 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-7c75c9b7 elementor-widget elementor-widget-heading\" data-id=\"7c75c9b7\" 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\">Distinguish preparation from first application<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0dfc2ac elementor-widget elementor-widget-text-editor\" data-id=\"e0dfc2ac\" 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><strong>The timetable for Regulation 2026-01 is now confirmed:<\/strong> article 9 applies to accounts for financial years beginning on or after 1 January 2027. Early application is permitted for the financial year in progress when publication in the Official Journal occurred. Endorsement in September 2026 does not make the new rules compulsory for every company\u2019s 2026 accounts.<\/p><h3>Three different dates<\/h3><ol><li><strong>9 January 2026:<\/strong> adoption by the ANC.<\/li><li><strong>3 September 2026:<\/strong> publication of the endorsement order and regulations in the Official Journal.<\/li><li><strong>1 January 2027:<\/strong> the opening-date threshold for mandatory application of Regulation 2026-01.<\/li><\/ol><p>For a calendar-year company, the year beginning on 1 January 2027 falls within mandatory application. For a different reporting cycle, the opening date matters. Early application requires a review of methods, available records and transition effects; it is more than adding new account numbers.<\/p><h3>Prepare first application<\/h3><p>Keep an inventory of positions and evidence of the intention to use rights within the business. Article 9 provides a specific rule when that intention cannot be established retrospectively: determine it at the application date and reclassify in the opening balance sheet without changing the value. This targeted provision is not a general option to revalue assets freely.<\/p><p>Direct source: <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000054791025\" target=\"_blank\" rel=\"noopener\">order of 12 August 2026 and annexed regulations<\/a>. The <a href=\"https:\/\/www.anc.gouv.fr\/reglements-anc-ndeg2026-01-et-anc-ndeg2026-02-du-9-janvier-2026\" target=\"_blank\" rel=\"noopener\">ANC page<\/a> provides the published and annotated versions.<\/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-f1b33808 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1b33808\" 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-47d111d4\" data-id=\"47d111d4\" 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-fafa9d8b elementor-widget elementor-widget-heading\" data-id=\"fafa9d8b\" 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\">Build an inventory useful for year-end reporting<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9236006 elementor-widget elementor-widget-text-editor\" data-id=\"e9236006\" 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>Implementation connects contracts, operational statements and journal entries. For each position, assemble the asset, quantity, owner, custody location, rights, intended use and valuation sources. Separate proprietary assets, loans and borrowings from assets held for clients.<\/p><h3>Year-end valuation and disposals are different events<\/h3><p>For account 522 assets, article 619-12 provides for year-end market-value measurement, with differences recorded in temporary balance-sheet accounts 4742 or 4752. An unrealised loss requires examination of the provision specified in the text, taking applicable hedging provisions into account. A price increase is not automatically a realised disposal gain.<\/p><p>Article 619-15 provides for FIFO or weighted average cost for relevant fungible assets when calculating disposal results. Accounts 7674 and 6674 distinguish net disposal income and expense. The method must be reproducible from historical records, including after a platform or software migration.<\/p><h3>Illustrative year-end file<\/h3><p>Suppose a company holds an asset within account 522 acquired for \u20ac10,000 and valued at \u20ac12,000 at year-end. Its file should substantiate the quantity, acquisition cost and reliable source supporting \u20ac12,000, then apply the required unrealised-difference mechanism. Simply recording \u20ac2,000 of realised profit would not explain that treatment. A later disposal is a separate event, with the relevant balances reversed as appropriate.<\/p><h3>Lending, borrowing and client transactions<\/h3><p>Article 619-19 separately addresses the lender, borrower, restitution obligation and remuneration. Document the contract, counterparty risk and recovery conditions. Custody and transactions for clients require a different analysis under articles 629-1 onwards. Our <a href=\"https:\/\/hodl-consulting.com\/en\/psca-ce-qui-change-pour-vous-a-compter-de-2027-avec-le-nouveau-reglement-de-lanc\/\">CASP accounting guide<\/a> explains the controls to prepare.<\/p><h3>Prepare information for the notes<\/h3><ul><li>Quantities and amounts held, with platforms or data sources and the valuation time convention.<\/li><li>Asset categories, attached rights, cost methods and relevant impairment information.<\/li><li>Positions lent, borrowed or pledged, and reasons for relevant reclassifications.<\/li><li>For providers, information about assets held for clients and restitution obligations.<\/li><\/ul><h3>Frequently asked questions<\/h3><p><strong>Do all crypto-assets belong in account 522?<\/strong> No. Review their characteristics and the conditions in articles 619-8 to 619-10.<\/p><p><strong>Can software perform the entire analysis?<\/strong> It can assist imports and reconciliations, but contracts, rights and accounting methods require documented assessment.<\/p><p><strong>Does the ANC text also settle tax and MiCA authorisation?<\/strong> These need separate reviews. An accounting entry does not provide regulatory authorisation or replace tax analysis.<\/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-d33e8e60 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d33e8e60\" 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-d51713da\" data-id=\"d51713da\" 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-f46c066d elementor-widget elementor-widget-heading\" data-id=\"f46c066d\" 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\">Sources<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0741f4 elementor-widget elementor-widget-text-editor\" data-id=\"bb0741f4\" 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<ul><li><a href=\"https:\/\/www.anc.gouv.fr\/reglements-anc-ndeg2026-01-et-anc-ndeg2026-02-du-9-janvier-2026\" target=\"_blank\" rel=\"noopener\">ANC \u00b7 2026-01 \/ 2026-02<\/a><\/li><\/ul>\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-71755a61 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71755a61\" 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-ee07bfd0\" data-id=\"ee07bfd0\" 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-14b22888 elementor-widget elementor-widget-heading\" data-id=\"14b22888\" 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\">Next steps<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b1da19b elementor-widget elementor-widget-text-editor\" data-id=\"8b1da19b\" 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<p><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Discuss this topic with HODL Consulting \u2192<\/a><\/p><p><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Back to resources \u2192<\/a><\/p>\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-2225c40c h26-section h26-footer elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2225c40c\" 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 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