Grant StellmacherRegistry
Snapshot 2026-03-31Published 2026-05-12Lag 42dSource Secondary SourceVerified 2026-08-03

USDT Reserve Attestation

Tether Holdings Limited2026-03-31

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
$149,300,000,000
Circulating Supply
$145,000,000,000
Coverage Ratio
102.97%

Composition

CategoryAmount (USD)%
U.S. Treasury Bills$120,000,000,00080.40%
Overnight Reverse Repo$12,000,000,0008.00%
Cash at Insured Depository$5,000,000,0003.30%
Precious Metals$8,000,000,0005.40%
Bitcoin$7,000,000,0004.70%
Secured Loans$4,300,000,0002.90%
Other Investments-$7,000,000,000-4.70%

Custodians

Not disclosed in report.

Scope Notes

Quarterly consolidated reserves report covering USDT across all chains. BDO Italia performs agreed-upon procedures, not an examination — reports factual findings without expressing an opinion. Composition is approximate based on public reporting; negative 'other' is a balancing adjustment. Custodian identities not disclosed. Reserve figures include Tether equity buffer. Verify all figures against primary PDF.

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 — 2026-03-31." https://grantstell.com/attestations/tether-usdt-2026-q1 (retrieved 2026-08-03).