This is how chain.report treats the borrowing and the return of assets.
November 12, 2026
Borrowing occurs when you, for example, borrow cryptocurrencies from an exchange in order to trade with them. At a certain point in time you must return the borrowed asset in the form of a repayment. And as a rule in the same quantity.
Both the borrowing and the repayment do not lead to a taxable disposal in chain.report.
Incidentally, this also applies to the minting of decentralized assets, such as a decentralized token on the DeFiChain. The minting process is treated here as borrowing.