SAFT Impairment

Subsequent accounting for SAFTs by investors may be difficult due to the limited data available on tokens that are not yet issued and are not actively traded.

After the acquisition, investors’ accounting for SAFTs may be difficult due to the limited data available on tokens that are not created and, accordingly, have no active market to determine the fair value at Level 1 of the FV hierarchy. This is one of the reasons why some companies after investing in SAFTs maintain the balance at historical cost. until the token is listed on exchanges. What is your approach?