{"id":"court_sdny_198_13","court":"SDNY","case_no":"23-cr-00118","doc_number":198,"sub_number":13,"doc_type":"OPINION","filed_date":null,"title":" Independent Accountant's Report","summary_zh":"独立会计师报告（Armanino LLP 出具）——附于美国诉 Ho Wan Kwok（郭文贵 / Guo Wengui / Miles Guo）案，SDNY 1:23-cr-00118 ECF #198 的证据材料。报告就 Himalaya International Reserve 截至2021年12月15日的 Himalaya Dollar（HDO）代币及 HDO Credit 银行与基金持仓情况出具审验意见，由该储备公司 CEO Jesse Brown 联署确认信息准确完整。","summary_en":"Independent Accountant's Report (issued by Armanino LLP) — an evidentiary exhibit filed in United States v. Ho Wan Kwok (Miles Guo / Guo Wengui), SDNY 1:23-cr-00118, ECF #198. The report examines Himalaya International Reserve's Bank & Fund Holdings for Himalaya Dollar (HDO) Tokens and HDO Credits as of December 15, 2021, co-attested by Himalaya International Reserve CEO Jesse Brown as accurate and complete.","body_en":"\n\n## Independent Accountant's Report\n\nTo Management and Himalaya Dollar (\"HDO\") Token and HDO Credit Holders Himalaya International Reserve Tortola, British Virgin Islands\n\nWe have examined the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm Greenwich Mean Time (\"GMT\") in accordance with the measurement and disclosure criteria presented in the accompanying Notes to the Bank & Fund Holdings Report. Management of Himalaya International Reserve (the \"Company\") is responsible for presenting the Bank & Fund Holdings Report in accordance with the measurement and disclosure criteria in the accompanying Notes to the Bank & Fund Holdings Report. Our responsibility is to express an opinion on the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm GMT based on our examination.\n\nOur examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm GMT is presented in accordance with the measurement and disclosure criteria in the accompanying Notes to the Bank & Fund Holdings Report, in all material respects. An examination involves performing procedures to obtain evidence about the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm GMT and the accompanying Notes to the Bank & Fund Holdings Report. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm GMT and the accompanying Notes to the Bank & Fund Holdings Report, whether due to fraud or error. We believe the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.\n\nThe Bank & Fund Holdings information in the accompanying Bank & Fund Holdings Report relates to collateralized Himalaya Dollar (\"HDO\"), which are cryptographic digital tokens residing on the Ethereum blockchain network at the smart contract address [0x7C197afod8D36884309ed731424985E3ed17F018], and collateralized HDO Credits, which are HDO-denominated liabilities issued and purchased for dollars on Himalaya Ecosystem Platforms.\n\nDigital assets are an evolving area of technology subject to changing regulatory oversight and marketplace activity. Anyone who acquires, trades, and utilizes HDO Credits, and other digital assets is responsible for informing themselves of the general risks and uncertainties.\n\nIn our opinion, the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm GMT is presented in accordance with the measurement and disclosure criteria in the accompanying Notes to the Bank & Fund Holdings Report in all material respects.\n\nAmaníno\n\nArmaninoLLP San Jose, California\n\nDecember 20, 2021\n\n\n\nated with Mc obal Network Limited Himalaya International Reserve Wickhams Cay 1 Road Town Tortola, British Virgin Islands\n\n## Himalaya Dollar BANK & FUND HOLDINGS REPORT December 15, 2021 at 11:00pm GMT\n\n| US Dollars held in Himalaya-owned Bank Account(s) | \\$425,713,400.10 |\n|-----------------------------------------------------------------------|-----------------------------------------------------------------|\n| Total HDO-denominated Liabilities Issued1 | 425,178,502.45 |\n| - Collateralized HDO Tokens on the Ethereum Blockchain2 | 0 |\n| - Collateralized HDO Credits3 on Himalaya Ecosystem Platforms4 | 425,178,502.45 |\n\n## NOTES\n\n- 1. The issued and collateralized Himalaya Dollar (\"HDO\") Tokens on the Ethereum blockchain network and the HDO Credits (\"HDOC\") on the Himalaya Ecosystem Platforms as of December 15, 2021 at 11:00pm Greenwich Mean Time (\"GMT\") do not exceed the balance of US Dollars held at bank and fund account(s) owned by Himalaya International Reserve and affiliated entities. The issuance of collateralized HDO Tokens and Credits can be reconciled to transactions within the bank and fund account(s).\n- 2. The USD balance held in bank and fund account(s) are composed of USD cash balances in accounts owned by the Himalaya International Reserve and affiliated entities at depository and fund institutions.\n- 3. There are no resignation proceedings in process by the bank and fund agents.\n- 4. Himalaya International Reserve has evaluated subsequent events through the date the report is available to be issued and has determined that there are no subsequent events that require disclosure.\n\nTo the best of the knowledge and belief of the undersigned, the information contained in the Bank & Fund Holdings Report as of December 15, 2021 at 11:00pm GMT is accurate and complete.\n\nJesse Brown\n\nJesse Brown, CEO Himalava International Reserve December 20, 2021\n\n1 HDO-denominated liabilities represent the HDO Tokens that have been minted on the Ethereum blockchain at the smart contract address [0x7C197afcd8D36884309ed731424985E3ed17F018], deposited into the Himalaya Exchange Account (\"The HDO Issuer Account\") and subsequently sold for U.S. dollars to customers.\n\n2 Collateralized HDO Tokens on the Ethereum Blockchain represent HDO Tokens sold to customers on the Himalaya Ecosystem Platforms that have subsequently been withdrawn and redeemed for HDO Tokens circulating on the Ethereum blockchain and is calculated as all circulating HDO Tokens on the Ethereum blockchain less HDO Tokens held by HDO Smart Contract Address [0x7C197afcd8D36884309ed731424985E3ed17F018], Company Treasury Address [0x7ffaac1dadb956afaab4fb5fae35790e554ee338], and Company Issuer Addresses custodied at BitGo [0x2461e832f20a0afafacd21a18727ac1c8fe4288c & 0xfeff18d86c1dfce8a19927a431dcfc5deb64c4fa1.\n\n3 HDO Credits on Himalaya Ecosystem Platforms represent HDO tokens sold to customers being held on the Himalaya Ecosystems Platforms.\n\n4 Himalaya Ecosystem Platforms includes the Himalaya Exchange and the Himalaya Pay mobile application.","body_zh":"独立会计师报告\n\n致：Himalaya International Reserve（喜马拉雅国际储备）管理层以及 Himalaya Dollar（喜马拉雅美元，简称“HDO”）代币和 HDO 信用持有者\n英属维尔京群岛托尔托拉\n\n我们已根据随附的《银行及基金持有量报告附注》中所述的计量和披露标准，对截至 December 15, 2021 23:00 Greenwich Mean Time（格林威治标准时间，简称“GMT”）的《银行及基金持有量报告》进行了审查。Himalaya International Reserve（“本公司”）管理层负责根据随附的《银行及基金持有量报告附注》中的计量和披露标准编制该《银行及基金持有量报告》。我们的责任是根据我们的审查，对截至 December 15, 2021 23:00 GMT 的《银行及基金持有量报告》发表意见。\n\n我们的审查是按照 American Institute of Certified Public Accountants（美国注册会计师协会）制定的鉴证标准进行的。这些标准要求我们计划并实施审查，以就截至 December 15, 2021 23:00 GMT 的《银行及基金持有量报告》在所有重大方面是否按照随附的《银行及基金持有量报告附注》中的计量和披露标准编制获得合理保证。审查包括执行程序以获取有关截至 December 15, 2021 23:00 GMT 的《银行及基金持有量报告》及随附的《银行及基金持有量报告附注》的证据。所选程序的性质、时间和范围取决于我们的判断，包括评估截至 December 15, 2021 23:00 GMT 的《银行及基金持有量报告》及随附的《银行及基金持有量报告附注》由于舞弊或错误而导致重大错报的风险。我们相信，我们所获得的证据是充分且适当的，为发表我们的意见提供了合理基础。\n\n随附《银行及基金持有量报告》中的银行及基金持有量信息涉及有抵押的 Himalaya Dollar（“HDO”），其为驻留在以太坊区块链网络智能合约地址 [0x7C197afod8D36884309ed731424985E3ed17F018] 上的加密数字代币；以及有抵押的 HDO 信用，其为在 Himalaya 生态系统平台上以美元发行和购买的以 HDO 计价的负债。\n\n数字资产是一个不断发展的技术领域，受到不断变化的监管监督和市场活动的影响。任何获取、交易和使用 HDO 信用及其他数字资产的人均有责任自行了解一般风险和不确定性。\n\n我们认为，截至 December 15, 2021 23:00 GMT 的《银行及基金持有量报告》在所有重大方面均按照随附的《银行及基金持有量报告附注》中的计量和披露标准编制。\n\nArmanino\n\nArmanino LLP（阿马尼诺有限责任合伙）加利福尼亚州圣何塞\n\nDecember 20, 2021\n\n关联方：Mc Global Network Limited\nHimalaya International Reserve\nWickhams Cay 1 Road Town Tortola, British Virgin Islands\n\nHimalaya Dollar 银行及基金持有量报告\nDecember 15, 2021 23:00 GMT\n\nHimalaya 拥有的银行账户中持有的美元：$425,713,400.10\n已发行的以 HDO 计价的负债总额1：425,178,502.45\n- 以太坊区块链上有抵押的 HDO 代币2：0\n- Himalaya 生态系统平台4上有抵押的 HDO 信用3：425,178,502.45\n\n附注\n\n1. 截至 December 15, 2021 23:00 GMT，以太坊区块链网络上已发行并抵押的 Himalaya Dollar（“HDO”）代币以及 Himalaya 生态系统平台上的 HDO 信用（“HDOC”）未超过 Himalaya International Reserve 及其关联实体拥有的银行及基金账户中持有的美元余额。抵押 HDO 代币和信用的发行可与银行及基金账户内的交易进行核对对账。\n2. 银行及基金账户中持有的美元余额由 Himalaya International Reserve 及其关联实体在存款和基金机构拥有的账户中的美元现金余额组成。\n3. 银行和基金代理人不存在正在进行中的辞任程序。\n4. Himalaya International Reserve 已评估截至报告可供发布之日的期后事项，并已确定不存在需要披露的期后事项。\n\n据下述签名人所知并确信，截至 December 15, 2021 23:00 GMT 的《银行及基金持有量报告》中所包含的信息准确且完整。\n\nJesse Brown\n\nJesse Brown，首席执行官\nHimalaya International Reserve\nDecember 20, 2021\n\n1 以 HDO 计价的负债是指已在以太坊区块链智能合约地址 [0x7C197afcd8D36884309ed731424985E3ed17F018] 上铸造、存入 Himalaya Exchange 账户（“HDO 发行方账户”），并随后以美元出售给客户的 HDO 代币。\n\n2 以太坊区块链上有抵押的 HDO 代币是指在 Himalaya 生态系统平台上出售给客户、随后被提取并兑换为在以太坊区块链上流通的 HDO 代币，其计算方式为以太坊区块链上所有流通的 HDO 代币减去由 HDO 智能合约地址 [0x7C197afcd8D36884309ed731424985E3ed17F018]、公司金库地址 [0x7ffaac1dadb956afaab4fb5fae35790e554ee338] 以及托管于 BitGo 的公司发行方地址 [0x2461e832f20a0afafacd21a18727ac1c8fe4288c 和 0xfeff18d86c1dfce8a19927a431dcfc5deb64c4fa1] 所持有的 HDO 代币。\n\n3 Himalaya 生态系统平台上的 HDO 信用是指出售给客户并在 Himalaya 生态系统平台上持有的 HDO 代币。\n\n4 Himalaya 生态系统平台包括 Himalaya Exchange 和 Himalaya Pay 移动应用程序。","key_entities":["Himalaya","Je","Himalaya Exchange"],"ecf_references":[],"word_count":871,"status":"published","published_at":null,"created_at":null,"updated_at":"2026-08-23 07:24:11"}