Regulation

Proof of Reserves

An audit method by which an exchange shows it holds enough assets to cover what customers are owed.

The technique pairs a cryptographic snapshot of customer balances, often a Merkle tree, with on-chain proof of the exchange's holdings. Match the two and, in theory, every deposit is backed.

Demand for it exploded after FTX failed in November 2022 with an estimated 8-billion-dollar hole. Many exchanges rushed to publish attestations. The honest critique: most show assets but not liabilities, so they prove reserves exist without proving debts don't exceed them. A full audit covers both sides.

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