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Keoken is a second Layer solution that involves a digital accounting asset and secure smart contracts platform. Focused on real world use cases, approaching them in an efficient and simple way, it intends to cover most of the situations that involve transfers of value between parties and the business rules required to run most common activities. Keoken is an open source protocol with a performance reference implementation. It is designed to evolve and adapt over time following market trends and user requirements using a multi-layer dynamic governance system.