{ "license": "Board data — the figures, tables, charts, and published aggregates on ReserveBeat's public pages, together with their as-of dates and source labels — is licensed under Creative Commons Attribution 4.0 International (CC BY 4.0). Redistribution, adaptation, and commercial use are all covered, and attribution is the only condition.", "license_page": "https://reservebeat.com/license", "source": "https://reservebeat.com/data/attestations.json", "disclaimer": [ "ReserveBeat renders figures from issuer-published reports and public blockchains, verbatim and at their stated scope. It is not an auditor, makes no attestation, and states no opinion on any issuer's solvency. Nothing here is investment, trading, legal, tax, or accounting advice. No figure published here is a recommendation to hold, buy, sell, or redeem any token.", "Tracked tokens are subjects of public data: supply figures are read from their public Ethereum contracts, and composition figures from the issuers' own published attestation reports. No tracked issuer is a customer and none has endorsed this site." ], "boundary": "Free on the web: the current state plus the 30-day public window. Depth beyond that window takes an API key, and keyed reads are metered.", "retrieved_at": "2026-10-19T11:23:12.730Z", "data": [ { "symbol": "OUSD", "token_name": "Open USD", "issuer_name": "Bridge Building Inc.", "issuer_entity_name": "Bridge Building Inc.", "chain": "ethereum", "period": "2026-08", "report": { "report_month": "2026-08", "template_id": "bridge-ousd-v1", "issued_on": "2026-10-01", "as_of_dates": [ "2026-08-31" ], "composition_as_of": "2026-08-31", "composition": [ { "row_kind": "TOTAL", "category": "TOTAL_RESERVE", "label": "Total Reserves", "amount": "40741.770000", "unit": "USD" }, { "row_kind": "LIABILITY", "category": "TOKEN_LIABILITY", "label": "OUSD Supply (Exhibit A)", "amount": "40690.160000", "unit": "TOKEN" }, { "row_kind": "CATEGORY", "category": "CASH", "label": "Cash and cash equivalents", "amount": "40641.770000", "unit": "USD" }, { "row_kind": "CATEGORY", "category": "GOVT_MMF", "label": "Government money-market funds, at net asset value", "amount": "100.000000", "unit": "USD" }, { "row_kind": "POSITION", "category": "TOKEN_LIABILITY", "label": "Ethereum", "amount": "10287.200000", "unit": "TOKEN" }, { "row_kind": "POSITION", "category": "TOKEN_LIABILITY", "label": "Tempo", "amount": "10221.020000", "unit": "TOKEN" }, { "row_kind": "POSITION", "category": "TOKEN_LIABILITY", "label": "Solana", "amount": "10115.180000", "unit": "TOKEN" }, { "row_kind": "POSITION", "category": "TOKEN_LIABILITY", "label": "Base", "amount": "10066.760000", "unit": "TOKEN" } ], "position_rows_total": 10, "report_scope": "SINGLE_TOKEN", "source_tier": "ISSUER_ATTESTED", "assurance": "EXAMINED", "engagement_type_enum": "EXAMINATION", "source_sha256": "01274d7bf6c3d0cf45ca9bba4c396227ab0e0870a24c86c7ec183ed2dd6578ae", "source_url": "https://reserves.bridge.xyz/attestations/ousd/2026/ousd_attestation_2026_08.pdf", "source_artifact_id": "bf066628-27cc-44ae-9c0b-745042e9239b", "report_artifact_id": "de4d78a7-0306-41ca-a359-c15b90f02591" }, "accountant_name": "Ernst & Young LLP", "engagement_standard_text": "attestation standards established by the AICPA", "engagement_type": "examined", "prior_period": null, "prior_as_of": null, "deltas": null, "flags": [], "restatement": null, "score": { "kind": "REPORT", "rubric_version": "tb21-disclosure-v4", "scored_at": "2026-10-12T16:19:33.385115Z", "met_count": 11, "dimension_count": 11, "dimensions": [ { "dimension": "accountant_named", "met": true, "fact": "Ernst & Young LLP", "fact_source": "attestation_reports.accountant_name", "what_would_change_it": "Changes when a published report names the accounting firm that performed the engagement in the document itself, rather than only in a press release or on a web page." }, { "dimension": "engagement_standard_cited", "met": true, "fact": "attestation standards established by the AICPA", "fact_source": "attestation_reports.engagement_standard_text", "what_would_change_it": "Changes when the report cites, in its own words, the professional standard the engagement was performed under." }, { "dimension": "engagement_type_stated", "met": true, "fact": "examined", "fact_source": "attestation_reports.engagement_type", "what_would_change_it": "Changes when the report states what kind of engagement produced it — an examination, agreed-upon procedures, or an audit — rather than leaving a reader to infer it." }, { "dimension": "document_dated", "met": true, "fact": "2026-10-01", "fact_source": "attestation_reports.issued_on", "what_would_change_it": "Changes when the report carries its own issue date, so a reader can measure how long after the period it covers the report was published." }, { "dimension": "publication_lag_measurable_and_within", "met": true, "fact": "31 days", "fact_source": "attestation_reports.issued_on - max(as_of_dates)", "what_would_change_it": "Changes when a report is issued within 45 days of the latest date it covers. 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release or on a web page." }, { "dimension": "engagement_standard_cited", "met": true, "fact": "attestation standards established by the American Institute of Certified Public Accountants (AICPA)", "fact_source": "attestation_reports.engagement_standard_text", "what_would_change_it": "Changes when the report cites, in its own words, the professional standard the engagement was performed under." }, { "dimension": "engagement_type_stated", "met": true, "fact": "examined", "fact_source": "attestation_reports.engagement_type", "what_would_change_it": "Changes when the report states what kind of engagement produced it — an examination, agreed-upon procedures, or an audit — rather than leaving a reader to infer it." }, { "dimension": "document_dated", "met": true, "fact": "2026-09-28", "fact_source": "attestation_reports.issued_on", "what_would_change_it": "Changes when the report carries its own issue date, so a reader can measure how long after the period it covers the report was published." }, { "dimension": "publication_lag_measurable_and_within", "met": true, "fact": "28 days", "fact_source": "attestation_reports.issued_on - max(as_of_dates)", "what_would_change_it": "Changes when a report is issued within 45 days of the latest date it covers. A report with no issue date cannot be measured at all, and is counted as not met rather than guessed at." }, { "dimension": "category_breakdown", "met": true, "fact": "2", "fact_source": "reserve_composition[row_kind=CATEGORY] count", "what_would_change_it": "Changes when the report breaks the reserve down into categories of instrument instead of stating one total." }, { "dimension": "position_itemization", "met": true, "fact": "7", "fact_source": "reserve_composition[row_kind=POSITION] count", "what_would_change_it": "Changes when the report itemizes individual positions inside those categories." }, { "dimension": "instrument_identifiers", "met": false, "fact": "0", "fact_source": "reserve_composition[row_kind=POSITION, cusip NOT NULL] count", "what_would_change_it": "Changes when itemized positions carry instrument identifiers such as CUSIPs, so a reader can look a holding up independently." }, { "dimension": "per_chain_liability", "met": true, "fact": "2", "fact_source": "reserve_composition[category=TOKEN_LIABILITY, row_kind=POSITION] count", "what_would_change_it": "Changes when the report states the token liability outstanding per network, instead of one consolidated figure across all of them." }, { "dimension": "arithmetic_cross_foots", "met": true, "fact": "17", "fact_source": "ATTESTATION_REPORT artifact checks[] (numeric equality) count", "what_would_change_it": "Changes when the report states totals a reader can re-add from its own line items, and those restatements are captured when the document is parsed." }, { "dimension": "single_token_scope", "met": true, "fact": "SINGLE_TOKEN", "fact_source": "attestation_reports.report_scope", "what_would_change_it": "Changes when a report covers one token on its own. A report covering several tokens together states no per-token scope, which is a scope fact about the document and not a shortcoming of the issuer." } ], "score_artifact_id": "7256a6ad-bda2-4765-ab9b-edeeddd69df0", "anchor_status": "ANCHORED" }, "quote": { "kind": "OPINION", "text": "In our opinion, management’s assertion that the USDtb Reserve Report is prepared in accordance with the criteria set forth therein as of the Report Date is fairly stated, in all material respects.", "page": 1 } } ] }