Tag

Data Asset

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ResearchDigital-Finance2026-11-04

Data Assets on the Balance Sheet: Live Quotes and Digital Receipts Reshape Platform Credit Logic

China's accounting rule for enterprise data resources lets qualifying data be carried as assets. High-frequency, reusable data streams such as market quotes and digital-receipt title records can now be measured as intangible assets. For a platform running both data and transfer engines, data stops being a cost center and becomes a balance-sheet, pledgeable, credit-supporting hard asset.