{"id":"court_sdny_198_14","court":"SDNY","case_no":"23-cr-00118","doc_number":198,"sub_number":14,"doc_type":"OPINION","filed_date":null,"title":" Independent Accountant's Report","summary_zh":"独立会计师报告（Armanino LLP 出具）——同属美国诉 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2022年7月31日的 HDO 代币与 HDO Credit 银行与基金持仓情况出具审验意见，由该公司 CEO Jesse Brown 联署确认信息准确完整。","summary_en":"Independent Accountant's Report (Armanino LLP) — another evidentiary exhibit filed in United States v. Ho Wan Kwok (Miles Guo / Guo Wengui), SDNY 1:23-cr-00118, ECF #198. It examines Himalaya International Reserve's Bank & Fund Holdings for HDO Tokens and HDO Credits as of July 31, 2022, co-attested by 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 July 31, 2022 at 3:00pm 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 July 31, 2022 at 3:00pm 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 July 31, 2022 at 3:00pm 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 July 31, 2022 at 3:00pm 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 July 31, 2022 at 3:00pm 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\nWe are required to be independent of the Company and to meet our ethical responsibilities in accordance with the relevant ethical requirements related to the engagement.\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 [0x7C197afcd8D36884309ed731424985E3ed17F018], 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 tokens, 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 July 31, 2022 at 3:00pm 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\nAmanino\n\nArmanino LLP San Jose, California August 10, 2022\n\n\n\nAn independent firm\nassociated with Moore\nGlobal Network Limited\n\nHimalaya International Reserve Wickhams Cay 1 Road Town Tortola, British Virgin Islands\n\n# Himalaya Dollar BANK & FUND HOLDINGS REPORT July 31, 2022 at 3:00pm GMT\n\n| US Dollars held in Himalaya-owned Bank Account(s) | \\$401,163,865.60 |\n|-----------------------------------------------------------------------|-------------------------|\n| Total HDO-denominated Liabilities Issued1 | 401,047,298.15 |\n| - Collateralized HDO Tokens on the Ethereum Blockchain2 | 0 |\n| - Collateralized HDO Credits3 on Himalaya Ecosystem Platforms4 | 401,047,298.15 |\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 July 31, 2022 at 3:00pm 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 July 31, 2022 at 3:00pm GMT is accurate and complete.\n\nJesse Brown\n\nJesse Brown, CEO Himalaya International Reserve August 10, 2022\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 [0x7faac1dadb95afaab4fb5fae35790e554ee338], and Company Issuer Addresses custodied at BitGo.\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，英属维尔京群岛托尔托拉）管理层以及Himalaya Dollar（“HDO”，喜马拉雅美元）代币和HDO信用额度持有者\n\n我们已根据随附的《银行与基金持仓报告附注》中所列的计量和披露标准，对截至格林尼治标准时间（“GMT”）2022年7月31日下午3:00的《银行与基金持仓报告》进行了审查。喜马拉雅国际储备（“本公司”）管理层负责根据随附《银行与基金持仓报告附注》中的计量和披露标准编制《银行与基金持仓报告》。我们的责任是根据我们的审查，对截至GMT 2022年7月31日下午3:00的《银行与基金持仓报告》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）制定的鉴证准则进行的。这些准则要求我们规划并实施审查，以就截至GMT 2022年7月31日下午3:00的《银行与基金持仓报告》在所有重大方面是否均按照随附《银行与基金持仓报告附注》中的计量和披露标准编制获取合理保证。审查包括实施程序以获取有关截至GMT 2022年7月31日下午3:00的《银行与基金持仓报告》及随附《银行与基金持仓报告附注》的证据。所选程序的性质、时间安排和范围取决于我们的判断，包括对截至GMT 2022年7月31日下午3:00的《银行与基金持仓报告》及随附《银行与基金持仓报告附注》由于舞弊或错误而导致重大错报风险的评估。我们相信，我们所获取的证据是充分且适当的，为我们的意见提供了合理基础。\n\n我们必须独立于本公司，并按照与本项业务相关的职业道德要求履行我们的道德责任。\n\n随附《银行与基金持仓报告》中的银行与基金持仓信息涉及有抵押支持的喜马拉雅美元（“HDO”）——即位于Ethereum（以太坊）区块链网络智能合约地址[0x7C197afcd8D36884309ed731424985E3ed17F018]上的加密数字代币，以及有抵押支持的HDO信用额度——即在Himalaya Ecosystem Platforms（喜马拉雅生态系统平台）上发行并以美元购买的以HDO计价的负债。\n\n数字资产是一个不断演进的技术领域，受不断变化的监管监督和市场活动影响。任何获取、交易和使用HDO代币、HDO信用额度及其他数字资产的人士均有责任自行了解其一般风险和不确定性。\n\n我们认为，截至GMT 2022年7月31日下午3:00的《银行与基金持仓报告》在所有重大方面均已按照随附《银行与基金持仓报告附注》中的计量和披露标准编制。\n\nArmanino\n\nArmanino LLP（阿玛尼诺有限责任合伙）加利福尼亚州圣何塞 2022年8月10日\n\nMoore Global Network Limited（慕尔全球网络有限公司）关联独立机构\n\n喜马拉雅国际储备 英属维尔京群岛托尔托拉罗德城威克汉姆岛1号\n\n喜马拉雅美元 银行与基金持仓报告 截至GMT 2022年7月31日下午3:00\n\n喜马拉雅名下银行账户持有的美元：$401,163,865.60\n发行的以HDO计价负债总额1：401,047,298.15\n- 以太坊区块链上有抵押支持的HDO代币2：0\n- 喜马拉雅生态系统平台4上有抵押支持的HDO信用额度3：401,047,298.15\n\n附注\n\n1. 截至格林尼治标准时间（“GMT”）2022年7月31日下午3:00，在以太坊区块链网络上发行的有抵押支持的喜马拉雅美元（“HDO”）代币以及喜马拉雅生态系统平台上的HDO信用额度（“HDOC”），未超过喜马拉雅国际储备及其关联实体名下银行与基金账户持有的美元余额。发行的有抵押支持HDO代币和信用额度可与银行和基金账户内的交易核对一致。\n2. 银行和基金账户中持有的美元余额由喜马拉雅国际储备及其关联实体在存款和基金机构持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职程序。\n4. 喜马拉雅国际储备已对截至报告可出具之日的期后事项进行了评估，并确定不存在需要披露的期后事项。\n\n据签署人所知及所信，截至GMT 2022年7月31日下午3:00的《银行与基金持仓报告》中所载信息真实完整。\n\nJesse Brown\n\nJesse Brown，首席执行官 喜马拉雅国际储备 2022年8月10日\n\n1 以HDO计价的负债指在以太坊区块链智能合约地址[0x7C197afcd8D36884309ed731424985E3ed17F018]铸造、存入Himalaya Exchange（喜马拉雅交易所）账户（“HDO发行人账户”）并随后向客户出售换取美元的HDO代币。\n\n2 以太坊区块链上有抵押支持的HDO代币指在喜马拉雅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HDO智能合约地址[0x7C197afcd8D36884309ed731424985E3ed17F018]、公司金库地址[0x7faac1dadb95afaab4fb5fae35790e554ee338]以及由BitGo托管的公司发行人地址所持有的HDO代币。\n\n3 喜马拉雅生态系统平台上的HDO信用额度指出售给客户且存放在喜马拉雅生态系统平台上的HDO代币。\n\n4 喜马拉雅生态系统平台包括喜马拉雅交易所和Himalaya Pay（喜马拉雅支付）移动应用程序。","key_entities":["Himalaya","Je","Himalaya Exchange"],"ecf_references":[],"word_count":898,"status":"published","published_at":null,"created_at":null,"updated_at":"2026-08-23 07:24:11"}