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The digital currency has officially become a property. The adopted law enshrines this status and explicitly allows payment in crypto under foreign trade agreements between residents and non—residents, as an exception to the general ban on using digital currency for payments within the country. For businesses, this is not an abstraction, but a signal to accounting: the crypt on the balance sheet now needs to be accounted for and taxed as an asset.

A bank (independent) guarantee has long been a key tool for businesses. It allows them to conclude contracts, work with deferred payments, participate in tenders, and scale their operations without withdrawing funds from circulation. However, in practice, many companies face failures without fully understanding the reasons.