Grant StellmacherRegistry
Snapshot 2025-12-31Published 2026-01-30Lag 30dSource Secondary SourceVerified 2026-08-03

USDT Reserve Attestation

Tether Holdings Limited2025-12-31

Engagement Details

Period Type
Quarterly
Engagement Type
Agreed-Upon Procedures
Standard
ISAE 3000 (Revised)
Opinion
N/A
Practitioner
BDO Italia S.p.A.
Assertion Party
Management of Tether Holdings Limited

Reserve Summary

Total Reserves
$192,878,000,000
Circulating Supply
$186,451,000,000
Coverage Ratio
103.45%

Composition

CategoryAmount (USD)%
U.S. Treasury Bills$141,000,000,00073.10%
Overnight Reverse Repo$13,000,000,0006.70%
Government Money Market Funds$7,000,000,0003.60%
Cash at Insured Depository$5,878,000,0003.00%
Precious Metals$17,000,000,0008.80%
Bitcoin$8,000,000,0004.10%
Secured Loans$3,000,000,0001.60%
Other Investments-$2,000,000,000-1.00%

Custodians

Not disclosed in report.

Scope Notes

Q4 2025 consolidated. $6.3B excess reserves. $141B US Treasury exposure. Full-year 2025 profit >$10B. Supply grew ~$50B over 2025.

GENIUS Act Disclosure Checklist

Factual observations only. See methodology.

  • Monthly disclosure published
  • Examination-level engagement
  • Practitioner PCAOB-registered
  • Executive certification present
  • Composition by category disclosed

Source

Primary source PDF ↗

Source quality: Secondary Source

How to Cite

Reserve Attestation Registry. "USDT Reserve Attestation — 2025-12-31." https://grantstell.com/attestations/tether-usdt-2025-q4 (retrieved 2026-08-03).