Référence
Glossaire
Chaque terme que vous rencontrerez sur ce site et la plupart de ceux que vous rencontrerez ailleurs, définis en une phrase qu'un débutant peut lire, puis expliqués correctement. Lorsqu'un terme est couramment mal compris, l'entrée indique comment.
Consensus & Security 22Cryptography 8Custody & Access 15Data & Measurement 27DeFi 17Foundations 20Institutional Access 13Market Structure 28Regulation & Policy 19Risk & Failure Modes 23Scaling & Infrastructure 18Stablecoins 13Tokens & Supply 37
19 termes affichés
| Terme | Catégorie | En une phrase |
|---|---|---|
| Accounting Treatment of Digital Assets | Regulation & Policy | The rules deciding how a company records the digital assets it holds in its published financial statements. |
| Accredited Investor | Regulation & Policy | A person or institution meeting income, wealth, or professional criteria that permits them to buy investments not registered for public sale. |
| Anti-Money Laundering | Regulation & Policy | The body of law and controls requiring financial firms to detect, prevent, and report attempts to disguise the origin of criminal funds. |
| Commodity | Regulation & Policy | In United States law, a very broad category of tradable things whose oversight runs mainly through derivatives markets rather than issuer disclosure rules. |
| Fair-Value Accounting | Regulation & Policy | Recording an asset at what it could be sold for now, with each change in that value flowing through the income statement. |
| Howey Test | Regulation & Policy | A four-part legal test asking whether people put in money, into a common enterprise, expecting profits produced by the efforts of others. |
| Know Your Customer | Regulation & Policy | The process a regulated firm uses to verify who its customers are before letting them trade or move money. |
| Licensing Regime | Regulation & Policy | The permission system a jurisdiction uses to decide which firms may hold customer assets or operate a trading or transfer service. |
| Market Structure Regulation | Regulation & Policy | Rules governing who may operate a trading venue, how orders are matched and reported, and how customer assets and conflicts must be handled. |
| MiCA (Markets in Crypto-Assets Regulation) | Regulation & Policy | The European Union's single rulebook for digital assets, covering token issuers, stablecoins, and service providers across all member states. |
| Prospectus | Regulation & Policy | The formal document an issuer must give investors describing what a security is, how it works, and what can go wrong. |
| Registration Statement | Regulation & Policy | The filing an issuer submits to a securities regulator before a security may be sold to the public. |
| Regulatory Perimeter | Regulation & Policy | The boundary that decides which activities require a license and which fall outside a regulator's authority altogether. |
| Sanctions Screening | Regulation & Policy | Checking customers, counterparties, and blockchain addresses against government lists of parties that firms are forbidden to deal with. |
| Security (legal sense) | Regulation & Policy | A financial instrument that falls under investor-protection law, which forces whoever sells it to register the offering or qualify for an exemption. |
| Stablecoin Legislation | Regulation & Policy | Laws setting who may issue a stablecoin, what assets must back it, and what holders are entitled to redeem. |
| Tax Lot | Regulation & Policy | A record of one specific purchase, its quantity, date, and cost, used to calculate gain or loss when that quantity is later disposed of. |
| Travel Rule | Regulation & Policy | A rule requiring a firm that sends a customer transfer to pass identifying details about sender and recipient to the receiving firm. |
| Wash Sale | Regulation & Policy | Selling something at a loss and buying it back almost immediately, which some tax systems treat as a loss you may not claim. |