Stablecoin Reserve Attestation Monthly Report Reading Guide

Record stablecoin reserve-report reading evidence; attestations do not automatically establish solvency, redeemability or asset ownership. Independently witnessed columns in order: report date and covered entity identified, attestation versus audit scope distinguished, reserve asset categories verified, liability basis and reconciliation reviewed, restrictions and qualifications recorded. Missing and unknown remain distinct; this is not legal compliance, coverage, authenticity or safety certification.

Description

A reserve report has a defined entity, date, assurance scope and liability basis.

A reserve report has a defined entity, date, assurance scope and liability basis.1

Recording checklist evidence does not turn an attestation into an audit or certify reserve sufficiency. Use Stablecoin Reserve Attestation Monthly Report Reading Guide to evaluate the supplied inputs under the model explained below.

When to use Stablecoin Reserve Attestation Monthly Report Reading Guide

Use Stablecoin Reserve Attestation Monthly Report Reading Guide to evaluate the supplied inputs under the model explained below. Establish the currency and minor-unit convention, measurement period and applicable transaction or institution context.

How to use Stablecoin Reserve Attestation Monthly Report Reading Guide and understand its results

  1. Establish the currency and minor-unit convention, measurement period and applicable transaction or institution context.
  2. Enter Observed criterion flags, Criterion known flags using the field table and validation rules below, then run the tool.
  3. Read Witnessed Criteria, Known Missing Criteria, Unknown Criteria in the Result object; interpret the units, signs, ordering and unknown-value placeholders described below.
  4. Correct reported input errors and rerun. Apply successful results according to their specific meanings and check the assumptions before using them in a decision.
Input fieldMeaningValue typeRequirement
observedCriterionFlagsObserved criterion flagsarray of numberRequired; constraints below
criterionKnownFlagsCriterion known flagsarray of numberRequired; constraints below

Enter exactly five binary observed-criterion flags and five binary known flags in the ordered checklist below. A known positive flag enters witnessedCriteria; a known zero enters knownMissingCriteria; unknown evidence enters unknownCriteria regardless of its observation placeholder. Lists preserve checklist order. No document extraction, reserve reconciliation, assurance opinion or compliance determination is performed.

witnessed=known and present; missing=known and absent; unknown=!known

Use the field order, units and branch conditions described above.

Output fieldMeaningValue type
resultObject containing the named result fields below.object
result.witnessedCriteriaWitnessed Criteriaarray of string
result.knownMissingCriteriaKnown Missing Criteriaarray
result.unknownCriteriaUnknown Criteriaarray
json
{
  "input": {
    "observedCriterionFlags": [
      1,
      1,
      1,
      1,
      1
    ],
    "criterionKnownFlags": [
      1,
      1,
      1,
      1,
      1
    ]
  },
  "output": {
    "result": {
      "witnessedCriteria": [
        "report date and covered entity identified",
        "attestation versus audit scope distinguished",
        "reserve asset categories verified",
        "liability basis and reconciliation reviewed",
        "restrictions and qualifications recorded"
      ],
      "knownMissingCriteria": [],
      "unknownCriteria": []
    }
  }
}

Limitations and assumptions

Recording checklist evidence does not turn an attestation into an audit or certify reserve sufficiency. Apply the exact scope and assumptions explained above.

All listed fields require explicit values. Unexpected fields, incorrect types, nonfinite numbers and sparse arrays fail validation. Domain-specific bounds, alignments and supported tokens are explained above; extremely large inputs or outputs can also be rejected. Input errors differ from successful false results, empty match lists and unknown-evidence placeholders.

Alternative or Complementary methods

Use SAR Filing Window Days Lookup for a related task: A SAR deadline model needs an independently established trigger, window and extension.

Use SOFR LIBOR Transition Basis Lookup for a related task: A benchmark transition can combine a replacement rate with a contract-specific spread.

References

  1. Stablecoin Reserve Attestation Monthly Report Reading Guide — tool.io

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