Under the Howey Test, an investment of funds includes a provision of capital, cash, assets, goods, services and a promissory note. Since the buyers of token or. The Howey test is a set of standards that determine if a transaction is considered an investment contract or a security. To determine if a cryptocurrency meets the legal definition of a security, federal and state courts use a well established legal analysis known as The Howey. FORMULA FOR NET CASH FLOW FROM INVESTING ACTIVITIES DEFINITION

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