(a) a transaction with a crypto-asset different from the approved stablecoin, where the purpose of that transaction is to pay for goods or services; and

(b) a transaction involving two crypto-assets different from the approved stablecoin, where the purpose of that transaction is to pay for goods or services. For example, this may be the case where a payer holding a crypto-asset different from the approved stablecoin wishes to pay a payee accepting payment only in another crypto-asset, also different from the approved stablecoin, and the parties agree to use the approved stablecoin to settle the transaction. However, where the parties want to trade or exchange two distinct crypto-asset and agree to settle the transaction using approved stablecoin, without the purpose of the underlying transaction being to pay for goods or services, do not fall within the scope of reporting requirement under Paragraph SIO-8.1.1(d).