diff --git a/tolk/cells.go b/tolk/cells.go
index 51b34d2c..efe4a83f 100644
--- a/tolk/cells.go
+++ b/tolk/cells.go
@@ -66,19 +66,26 @@ func (a *Any) UnmarshalJSON(b []byte) error {
 	return nil
 }
 
-type RemainingValue boc.Cell
+type RemainingValue struct {
+	IsRef bool
+	Value boc.Cell
+}
 
 func (r *RemainingValue) Unmarshal(cell *boc.Cell, ty parser.Remaining, decoder *Decoder) error {
 	rem := cell.CopyRemaining()
 	cell.ReadRemainingBits()
 	if rem != nil {
-		*r = RemainingValue(*rem)
+		isRef := cell.BitsAvailableForRead() == 0 && cell.RefsAvailableForRead() > 0
+		*r = RemainingValue{
+			IsRef: isRef,
+			Value: *rem,
+		}
 	}
 	return nil
 }
 
 func (r *RemainingValue) Marshal(cell *boc.Cell, ty parser.Remaining, encoder *Encoder) error {
-	c := boc.Cell(*r)
+	c := r.Value
 	err := cell.WriteBitString(c.ReadRemainingBits())
 	if err != nil {
 		return fmt.Errorf("failed to write remaining bits: %w", err)
@@ -98,34 +105,43 @@ func (r *RemainingValue) Equal(o any) bool {
 	if !ok {
 		return false
 	}
-	cellV := boc.Cell(*r)
+	cellV := r.Value
 	vHash, err := cellV.HashString()
 	if err != nil {
 		return false
 	}
-	cellO := boc.Cell(other)
+	cellO := other.Value
 	oHash, err := cellO.HashString()
 	if err != nil {
 		return false
 	}
-	return oHash == vHash
+	return oHash == vHash && r.IsRef == other.IsRef
 }
 
 func (r RemainingValue) MarshalJSON() ([]byte, error) {
-	data, err := boc.Cell(r).MarshalJSON()
+	cellData, err := json.Marshal(r.Value)
 	if err != nil {
-		return nil, fmt.Errorf("failed to marshal remainings: %w", err)
+		return nil, fmt.Errorf("failed to marshal remainings data: %w", err)
+	}
+	if r.Value.BitsAvailableForRead() == 0 && r.Value.RefsAvailableForRead() == 0 {
+		cellData = []byte("\"\"")
+	}
+	if len(cellData) < 2 {
+		return nil, fmt.Errorf("invalid remaining cell data: %v", cellData)
 	}
-	return data, nil
-}
 
-func (r *RemainingValue) UnmarshalJSON(b []byte) error {
-	v := &boc.Cell{}
-	if err := json.Unmarshal(b, v); err != nil {
-		return fmt.Errorf("failed to unmarshal remainigs: %w", err)
+	var jsonData = struct {
+		IsRef bool   `json:"isRef"`
+		Value string `json:"value"`
+	}{
+		IsRef: r.IsRef,
+		Value: string(cellData[1 : len(cellData)-1]),
 	}
-	*r = RemainingValue(*v)
-	return nil
+	data, err := json.Marshal(jsonData)
+	if err != nil {
+		return nil, fmt.Errorf("failed to marshal remaining: %w", err)
+	}
+	return data, nil
 }
 
 type OptValue struct {
diff --git a/tolk/runtime.go b/tolk/runtime.go
index 5c0cdd55..2e4a4336 100644
--- a/tolk/runtime.go
+++ b/tolk/runtime.go
@@ -88,8 +88,11 @@ func (d *Decoder) UnmarshalMessage(cell *boc.Cell) (*Value, error) {
 		return &res, nil
 	}
 	res = Value{
-		SumType:   "Remaining",
-		Remaining: (*RemainingValue)(cell),
+		SumType: "Remaining",
+		Remaining: &RemainingValue{
+			IsRef: cell.BitsAvailableForRead() == 0 && cell.RefsAvailableForRead() > 0,
+			Value: *cell,
+		},
 	}
 	return &res, nil
 }
@@ -97,7 +100,7 @@ func (d *Decoder) UnmarshalMessage(cell *boc.Cell) (*Value, error) {
 func (d *Decoder) resolvePayload(payload *boc.Cell) (Value, bool, error) {
 	payloadOpcode, err := payload.ReadUint(32) // payload always 32 bit length
 	if err != nil {
-		return Value{}, false, fmt.Errorf("failed to read payload's opcode: %w", err)
+		return Value{}, false, nil
 	}
 	payload.ResetCounters() // reset opcode
 
diff --git a/tolk/runtime_test.go b/tolk/runtime_test.go
index 2ce2d354..caa8cd0f 100644
--- a/tolk/runtime_test.go
+++ b/tolk/runtime_test.go
@@ -311,7 +311,7 @@ func TestRuntime_UnmarshalRemaining(t *testing.T) {
 	if !ok {
 		t.Errorf("v.GetCell() not successeded")
 	}
-	hs, err := val.HashString()
+	hs, err := val.Value.HashString()
 	if err != nil {
 		t.Fatal(err)
 	}
@@ -2340,7 +2340,7 @@ func TestRuntime_UnmarshalStructWithDefaultValues(t *testing.T) {
 	if !ok {
 		t.Fatalf("currStruct[slice3].GetRemaining() not successeded")
 	}
-	hs, err := slice3Val.HashString()
+	hs, err := slice3Val.Value.HashString()
 	if err != nil {
 		t.Fatal(err)
 	}
diff --git a/tolk/testdata/json/a_lot_generics_with_default_values.json b/tolk/testdata/json/a_lot_generics_with_default_values.json
index a54dc88b..0ff7a93c 100755
--- a/tolk/testdata/json/a_lot_generics_with_default_values.json
+++ b/tolk/testdata/json/a_lot_generics_with_default_values.json
@@ -22,7 +22,10 @@
     },
     "slice3": {
       "isExists": true,
-      "value": "b5ee9c72010101010005000006616263"
+      "value": {
+        "isRef": false,
+        "value": "b5ee9c72010101010005000006616263"
+      }
     }
   }
 }
\ No newline at end of file
diff --git a/tolk/testdata/json/remaining.json b/tolk/testdata/json/remaining.json
index 8285abe4..3e566160 100755
--- a/tolk/testdata/json/remaining.json
+++ b/tolk/testdata/json/remaining.json
@@ -1,3 +1,6 @@
 {
-  "value": "b5ee9c7201010101000900000dc0800000000ab8"
+  "value": {
+    "isRef": false,
+    "value": "b5ee9c7201010101000900000dc0800000000ab8"
+  }
 }
\ No newline at end of file
diff --git a/tolk/value.go b/tolk/value.go
index 488796d0..75516459 100644
--- a/tolk/value.go
+++ b/tolk/value.go
@@ -394,18 +394,18 @@ func (v *Value) MustGetCell() boc.Cell {
 	return boc.Cell(*v.Cell)
 }
 
-func (v *Value) GetRemaining() (boc.Cell, bool) {
+func (v *Value) GetRemaining() (RemainingValue, bool) {
 	if v.Remaining == nil {
-		return boc.Cell{}, false
+		return RemainingValue{}, false
 	}
-	return boc.Cell(*v.Remaining), true
+	return *v.Remaining, true
 }
 
-func (v *Value) MustGetRemaining() boc.Cell {
+func (v *Value) MustGetRemaining() RemainingValue {
 	if v.Remaining == nil {
 		panic("value is not a remaining")
 	}
-	return boc.Cell(*v.Remaining)
+	return *v.Remaining
 }
 
 func (v *Value) GetType() string {