Thanks to the revolutionary invention of Professor Yuji Ijiri in 1989 – Triple-Entry Bookkeeping1 – and the blockchain based on that invention there are a growing number of new exciting opportunities for the financial sector and real economy. RusCoin is a Fintech project aimed at investing assets raised through ICO in various business projects in the Russian Federation and worldwide as promoted by Russian founders with an Internal Rate of Return >35%. We use Waves, a decentralized blockchain platform, in order to attract investors in our projects via ICO2 mechanism (‘Initial Coin Offering’). Buyers of RusCoin tokens thus become co-owners of real and existing businesses and/or readily obtainable assets, while the blockchain technology provides for complete transparency and traceability of all our transactions and investment projects by RusCoin token owners. A mechanism known as Smart contract3 is one of the tools to ensure such transparency.