The prudential-capital and tax-reporting toolkit for crypto-assets: classify a position into its Basel SCO60 group, run CARF, DAC8, and IRS Form 1099-DA reporting from classification through readiness scoring, check the HQLA tier of tokenized collateral, and size the cross-venue margin and uncleared-margin position of a derivatives book. All tools run in your browser: no account, no data transmission.
Who this hub is for: bank prudential-risk teams sizing crypto-asset capital and liquidity treatment, and tax reporting teams operating CARF, DAC8, and Form 1099-DA cycles. The MiCA & Crypto Asset Regulation Hub covers EU market-conduct and authorisation questions; the two hubs cross-link.
Ten tools across three desks, resolved live from the assembled ChainGraph catalog: prudential classification, tax reporting, and margin readiness. Every tool runs in your browser: no account, no data transmission.
Classifies a crypto-asset position into its Basel SCO60 group (1a, 1b, 2a, or 2b) under BCBS d545, applies the Group 1 infrastructure-risk capital add-on, and checks the Group 2 exposure limits (generally below 1% of Tier 1 capital, never above 2%, with the excess above 1% receiving Group 2b treatment). National implementation timelines vary, so the classifier reports the standard's answer and leaves jurisdictional adoption to your policy overlay.
Open ToolClassifies tokenized assets for DTC and Federal Reserve eligibility, their Basel HQLA tier (L1, L2A, L2B, or non-HQLA), and transfer restrictions: the liquidity-side companion to SCO60 capital classification. The shared eligibility layer feeds DvP, repo, margin, and fund workflows.
Open ToolClassifies crypto-asset service providers, users, and transactions as reportable under OECD CARF and EU DAC8: reporting-CASP status, reportable-user residency, and transaction-type triggers. Feeds the cost-basis and filing stages of the tax workflow.
Open ToolThe node-level classifier behind policy-driven reporting: classifies user records and their transactions for CARF and DAC8 purposes against a policy set the caller declares, covering reportable residence jurisdictions, in-scope transaction classes, the due-diligence rule set, and the pinned schema version.
Open NodeComputes cost basis and realized gain or loss per disposal under FIFO, LIFO, HIFO, or specific-identification accounting, with the short and long-term split and per-wallet basis tracking. Output feeds Form 1099-DA assembly and CARF/DAC8 reporting.
Open ToolAssembles IRS Form 1099-DA (Digital Asset Proceeds from Broker Transactions) records from disposal data and validates completeness per the IRS final broker-reporting regulations (T.D. 9996). Gross-proceeds reporting runs from 1 January 2025 and basis reporting applies to covered assets acquired on or after 1 January 2026.
Open ToolTurns a returned CARF or DAC8 status message into a dispositioned break list: every file-level and record-level error tied to the record and field that caused it, with the disposition that answers it. Dispositions signed in an earlier reporting cycle carry forward against the same break reference.
Open NodeWeighted readiness scorer for crypto-asset service providers preparing for CARF, DAC8, and Form 1099-DA obligations. Scores five domains, produces an A to F grade, and outputs an ordered gap list linked to the classifier, basis, and filing tools above.
Open ToolEstimates the margin picture for a crypto book spread across trading venues: the net cross-venue margin requirement after a declared netting offset against the sum of each venue's isolated margin, the capital freed by MPC-custody off-exchange settlement, and the capital-efficiency delta.
Open NodeDetermines whether a group's average aggregate notional amount puts it in scope for the uncleared margin rules, and flags counterparties over the initial-margin threshold with an open documentation or custody gap. The scope thresholds (AANA above EUR 8bn, IM threshold EUR 50m) are pinned constants echoed in the output.
Open Nodev1.0 · October 2026 · guides · Crypto-Prudential & Tax
A desk-level path through the hub: classify the prudential position first, then run the tax reporting cycle, then close with margin readiness.
Start with the SCO60 Crypto-Asset Exposure Classifier to place each position in its Basel group and check the Group 2 limits against Tier 1 capital (generally below 1%, never above 2%).
ART-281Run the Tokenized Collateral Eligibility Checker for the DTC and Fed eligibility call and the HQLA tier of the same book's collateral.
T505Estimate net margin after netting and the capital effect of off-exchange settlement with the Cross-Venue Margin & Off-Exchange Settlement Estimator.
ART-406Run the UMR / AANA Readiness Diagnostic for the group AANA scope call and the counterparty-level documentation gaps.
ART-407Determine reporting-CASP status, reportable residency, and transaction triggers with the CARF / DAC8 Reportable Classifier; the node-level classifier runs the same call against a caller-declared policy set.
T465ART-504Feed the reportable transactions through the Crypto Cost Basis & Gain Calculator for per-disposal basis and the short and long-term split.
T466Build the Form 1099-DA records with the IRS Form 1099-DA Generator, disposition any authority status messages with CARF Status Message Disposition, and close the cycle by scoring your programme with the CASP Tax Reporting Readiness Scorer.
T467ART-505T468These workflows orchestrate several of the tools above into a single guided session.
▶ Run the Basel SCO60 Crypto-Asset Exposure Classification Workflow
▶ Run the Crypto-Asset Tax Reporting Workflow
The tax workflow chains the T465 to T468 family in filing order, and the SCO60 workflow runs as a single-node classification session. The CARF status nodes and the margin and UMR diagnostics currently operate as standalone surfaces.
Bank teams sizing crypto-asset capital under SCO60, monitoring the Group 2 limits, and evidencing the classification for Pillar 3 disclosure.
Teams operating CARF, DAC8, and Form 1099-DA cycles: classification, basis computation, filing assembly, and authority status-message handling.
Desks managing tokenized collateral and venue-custody books that need HQLA tiers, eligibility calls, and cross-venue margin estimates.
Swaps dealers and clearing teams confirming uncleared-margin scope, AANA thresholds, and documentation readiness across counterparty books.
Programme owners scoring CARF/DAC8/1099-DA readiness and turning gap lists into remediation orders linked to the filing tools.
Reviewers recomputing a classification or a filing record independently, in the browser, from the same deterministic inputs.
The standards behind the tools above. Where an obligation date and the reporting or enforcement window differ, both are stated. Verify current applicability with qualified counsel for your jurisdiction.
Prudential treatment of cryptoasset exposures: Group 1a (tokenized traditional assets), Group 1b (tokenized stablecoins meeting the conditions), Group 2a and 2b (other crypto-assets, 2b at a 1250% risk weight), the Group 1 infrastructure-risk add-on, and the Group 2 exposure limits (generally below 1% of Tier 1 capital, never above 2%, with the excess above 1% receiving Group 2b treatment). Basel implementation target 1 January 2026, subject to the BCBS's ongoing review; national adoption dates vary. Primary source: BCBS d545.
The Crypto-Asset Reporting Framework extends CRS-style automatic exchange to crypto-assets. Early-adopter jurisdictions report on periods starting 1 January 2026, with the first exchanges between tax authorities in 2027. Primary source: OECD Global Forum.
Council Directive amending the administrative-cooperation framework to carry CARF data: member-state transposition by 31 December 2025, reporting obligations from calendar-year 2026, and first exchanges of the 2026 returns by 30 September 2027. Primary source: EUR-Lex 2023/2226.
Broker reporting for digital-asset sales under the final broker regulations (T.D. 9996): gross proceeds reported for sales on or after 1 January 2025, and basis reporting for covered assets acquired on or after 1 January 2026. The first information returns covered calendar-2025 sales and were due in early 2026. Primary source: IRS Form 1099-DA.
Margin requirements for non-centrally cleared derivatives: the average aggregate notional amount scope test above EUR 8 billion and the EUR 50 million initial-margin threshold, the constants the UMR/AANA diagnostic pins and echoes in its output. Primary source: BCBS-IOSCO d424.
Framework dates verified as of October 2026 against the primary sources linked above.
Every tool above exposes an MCP name with structured, deterministic output for RegTech pipelines and reporting engines.
| Surface | MCP Name | What it returns |
|---|---|---|
| ART-281 | classify_sco60_exposure | SCO60 group, applied risk weight, Group 1 add-on, Group 2 limit check |
| T505 | check_tokenized_collateral_eligibility | DTC/Fed eligibility, Basel HQLA tier, transfer restrictions |
| ART-406 | estimate_cross_venue_margin_capital | Net cross-venue margin, capital freed, settlement efficiency delta |
| ART-407 | run_umr_aana_readiness | UMR scope verdict, threshold constants, counterparty gap flags |
| ART-504 | classify_carf_reportable | Per-record reportable classification under the declared policy set |
| ART-505 | dispose_carf_status_message | Dispositioned break list with carried-forward dispositions |
| T465 | carf_dac8_reportable_classifier | Reporting-CASP status, reportable users, transaction triggers |
| T466 | crypto_cost_basis_gain_calculator | Per-disposal basis and gain/loss with term split |
| T467 | form_1099_da_generator | Validated 1099-DA filing records |
| T468 | casp_tax_reporting_readiness_scorer | Five-domain readiness grade and ordered gap list |