T337 · GENIUS Act · DLT & Tokenization · AP2 Export

GENIUS Act Monthly Reserve Attestation & Disclosure Checklist

Generate a monthly reserve attestation and disclosure compliance checklist for permitted payment stablecoin issuers (PPSIs) per GENIUS Act §6. Covers 1:1 reserve requirement, eligible asset composition, PCAOB-registered examination obligations, public disclosure format, redemption policy publication, and the 15-business-day cure window for reserve shortfalls.

Effective Jan 18 2027 GENIUS Act §6 · §7 · §8 1:1 Backing · PCAOB Attestation Monthly Disclosure · 15-Day Cure Client-Side · Zero PII · CC BY 4.0

18 January 2027 Reserve attestation obligations commence ● Compliance window

Monthly Reserve composition public disclosure required (§7) ● Recurring obligation

15 Business Days Cure window for reserve shortfalls (§6(d)) ● If triggered

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Step 01 PPSI Profile & Outstanding Stablecoin Value

Total outstanding stablecoins (USD) Total face value of payment stablecoins in circulation this month

Total reserve assets on hand (USD) Aggregate value of all reserve assets — must be ≥ outstanding stablecoins

Disclosure month

Disclosure year

Step 02 Reserve Asset Composition (% of Total Reserves)

Under GENIUS Act §6, reserves must consist exclusively of: (1) US coins/currency and demand deposits at insured depository institutions; (2) Federal Reserve deposits; (3) US Treasury securities with remaining maturity ≤93 days; (4) Treasury-collateralised reverse repurchase agreements ≤93 days. Allocations must total 100%.

Cash & demand deposits at insured banks (%) USD cash and demand deposits at FDIC-insured institutions

Federal Reserve deposits (%) Direct deposits at Federal Reserve Banks (master account)

USTs ≤30 days remaining maturity (%)

USTs 31–60 days remaining maturity (%)

USTs 61–93 days remaining maturity (%) Maximum permitted maturity per §6(b)(3)

Treasury-collateralised reverse repo ≤93 days (%) Reverse repurchase agreements; Treasury collateral only

Non-qualifying assets (%) — gap analysis only MMFs, agency debt, corporate paper — NOT permitted under GENIUS Act

Reserve composition bar

Cash

Fed

≤30d

31–60d

61–93d

NON-Q

Total: 100%

Step 03 Attestation, Disclosure & Cure Status

PCAOB-registered accounting firm engaged?

Redemption policy published on website?

Monthly reserve report posted this month?

Reserve shortfall cure window active?

Asset segregation from corporate funds maintained?

Monthly Reserve Attestation Report

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Reserve Coverage Analysis

1:1 coverage ratio

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Eligible asset %

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UST maturity compliance

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Surplus / (shortfall) —

Reserve Asset Eligibility

Asset class	Allocation %	USD value	Status	Maturity cap

Monthly Disclosure Checklist (14 Items · GENIUS Act §7)

PCAOB Examination & Attestation Requirements (§8)

AP2 v1.0 · @ainumbers.co/genius-act-reserve-attestation-v1

Regulatory Sources

[1]GENIUS Act §6 — Reserve requirements: 1:1 backing, eligible asset classes, segregation, and cure window (15 business days, §6(d))

[2]GENIUS Act §7 — Monthly public disclosure obligations: reserve composition, redemption policy, and format requirements

[3]GENIUS Act §8 — Annual examination by PCAOB-registered independent public accounting firm

[4]Federal Register Vol. 90, No. 181 (Sep 19, 2025) — Treasury interim guidance on reserve reporting format for PPSIs

[5]OCC Bulletin 2026-3 — Proposed reserve composition verification procedures for OCC-supervised PPSIs