Disclosure Notes

BlockchainAnalysis.io generates structured disclosure notes for financial statements involving digital assets. These notes are formatted according to IFRS requirements and can be directly incorporated into annual reports, interim statements, and regulatory filings.

Purpose

Entities holding or transacting in digital assets are required to provide disclosures that enable users of financial statements to understand:

• The nature and extent of digital asset holdings
• The accounting policies applied to digital assets
• The risks associated with digital asset activities
• The methods used for fair value measurement
• Any impairment losses recognized during the reporting period

Generated Disclosures

The platform generates the following disclosure note templates:

Accounting Policy Note

Describes the accounting treatment applied to digital assets, including:

• Classification of digital assets (intangible assets, financial instruments, or inventory)
• Measurement basis (cost model or revaluation model)
• Cost-basis method used (FIFO, LIFO, WAC, or HIFO)
• Policy for recognizing gains and losses on disposal

Digital Asset Holdings Note

A breakdown of digital asset holdings at the reporting date:

| Asset | Quantity | Cost Basis | Fair Value | Unrealized Gain/Loss | |---|---|---|---|---| | Bitcoin (BTC) | 10.5000 | CHF 285,000 | CHF 312,000 | CHF 27,000 | | Ethereum (ETH) | 150.0000 | CHF 180,000 | CHF 195,000 | CHF 15,000 | | ...additional assets... | | | | |

Fair Value Measurement Note

Describes the fair value hierarchy level applied to each digital asset and the valuation methodology. See Fair Value Classification for details on Level 1--3 classifications.

Impairment Note

Details any impairment losses recognized during the period, including:

• Carrying amount before impairment
• Recoverable amount
• Impairment loss recognized
• Methodology for determining recoverable amount
• Any reversals of previously recognized impairments

Risk Disclosure Note

Outlines risks associated with digital asset activities:

• Market risk — Exposure to price volatility
• Credit risk — Counterparty risk from exchanges and DeFi protocols
• Liquidity risk — Ability to liquidate positions without significant price impact
• Regulatory risk — Exposure to evolving regulatory frameworks
• Custody risk — Risks associated with self-custody vs. third-party custody

Related Party Transactions Note

Identifies and discloses any digital asset transactions with related parties, including directors, officers, and affiliated entities.

Generating Disclosure Notes

1. Navigate to Audit > Disclosure Notes in the dashboard.
2. Select the reporting period (e.g., FY 2025, H1 2026).
3. Choose the applicable accounting framework (IFRS, Swiss GAAP FER, or US GAAP).
4. Select the reporting currency (CHF, EUR, USD, GBP, or other).
5. Click Generate Notes.
6. Review the generated notes and make any necessary adjustments.
7. Export as Word (.docx) or PDF for inclusion in financial statements.

Supported Frameworks

| Framework | Status | |---|---| | IFRS (International Financial Reporting Standards) | Fully supported | | Swiss GAAP FER | Fully supported | | US GAAP (ASC 350 / ASU 2023-08) | Supported | | UK GAAP (FRS 102) | Beta |

Integration with Audit Workflow

Disclosure notes integrate with other audit module features:

• Fair Value Schedule — Fair value data feeds directly into the fair value measurement note.
• Impairment Testing — Impairment results populate the impairment note automatically.
• Revenue Recognition — Revenue data supports the accounting policy and income notes.
• IFRS Reports — Disclosure notes are included as appendices to IFRS reports.