Companies must declare their holdings and transactions with cryptocurrencies, because most countries now treat them as an asset subject to (1) accounting and balance sheet presentation, (2) taxes on gains or losses made, and (3) informative models against fraud or money laundering. International standards (OECD CARF/CRS and FATF Recommendation 15) require exchanges to report, and tax authorities demand that companies include any income or cost derived from crypto in their annual declaration. In summary, except in very specific cases, holding or using crypto generates fiscal and accounting obligations that the company must reflect just like with any other asset.