The Financial Supervisory Service (FSS) has announced guidelines to include cryptocurrencies and stablecoins under the footnote disclosure requirement. Companies that own cryptocurrencies are required to disclose certain information in the financial statements' footnotes. However, it is anticipated that central bank digital currencies (CBDC) and non-fungible tokens (NFT) will be free from the disclosure requirements. The published recommendations are based on the Markets in Crypto-Assets Regulation of the European Union (MiCA). The properties of the coin, the developer's responsibilities, the white paper's maximum volume, and any other pertinent information must be included in the footnote.

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