RESERVE METHODOLOGY

Gold Reserve Methodology

A complete technical disclosure of how Helios Digital sources, stores, attests, and redeems physical gold backing every HGA token in circulation.

1. Gold Sourcing Standard

Helios Digital exclusively sources gold from refineries listed on the London Bullion Market Association (LBMA) Good Delivery List. This is the global benchmark for wholesale gold bar quality, requiring refineries to meet rigorous assay standards, responsible sourcing audits, and chain-of-custody documentation.

Good Delivery Bar Specifications

Weight350–430 troy oz (approx. 400 oz)
Purity≥ 995.0 parts per thousand
Assay MarksRefinery stamp, serial, weight, purity
Chain of CustodyFull provenance documented

Kilobar Specifications

Weight1 kilogram (32.1507 troy oz)
Purity≥ 999.9 (four nines)
Use CaseSegregated individual allocation
Serial TrackingPer-bar unique identifier

Helios does not accept gold from unlisted refineries, conflict regions, or sources without documented provenance. All sourcing adheres to LBMA's Responsible Gold Guidance, aligned with OECD Due Diligence standards.

2. Custody Architecture

Physical gold is held in segregated vault custody at LBMA-accredited vault facilities. Helios does not commingle client gold with its own assets or with other clients' holdings.

Custody Guarantees

Segregated Storage

Each allocation is physically separated and individually identifiable by bar serial number.

No Rehypothecation

Custodied gold is never lent, pledged, or used as collateral by Helios or the vault operator.

Insurance Coverage

Full replacement value insurance with named-peril riders covering theft, damage, and catastrophic loss.

The vault operator is independently audited to SOC 2 Type II standards, verifying operational controls around security, availability, and confidentiality. Vault access requires multi-person authorization. Physical inventory counts are conducted quarterly by an independent auditor.

3. Proof of Reserves (PoR) Protocol

Helios publishes a daily Proof of Reserves (PoR) attestation using a Merkle-tree cryptographic structure. This allows any token holder to independently verify that their HGA position is fully backed by physical gold without revealing other holders' positions.

PoR Attestation Cycle

01

Custody Snapshot

Vault operator confirms physical gold inventory by bar serial, weight, and location.

02

Merkle Tree Construction

Each holder's allocation is hashed into a leaf node. The tree is constructed and a single root hash is computed.

03

Auditor Signing

Independent third-party auditor reviews the custody report, verifies balances, and co-signs the Merkle root.

04

On-Chain Publication

The signed Merkle root is anchored to the XRP Ledger as a verifiable, timestamped, immutable record.

05

Holder Verification

Any holder can request their Merkle proof and independently verify their position against the published root.

Helios uses SHA-256 hashing for leaf computation and intermediate nodes. The Merkle root is anchored with a dedicated Memo on the XRPL, making it permanently verifiable by any observer with a standard XRPL explorer.

4. Deterministic Mint & Burn Mechanics

HGA tokens are minted only when new physical gold is deposited into custody and verified. Tokens are burned only when physical gold is released for redemption. There is no pre-minting, no fractional reserve, and no discretionary issuance.

Minting (Gold → Token)

  1. Physical gold delivered to vault
  2. Vault operator confirms receipt, weight, and serial
  3. Custody report updated with new bar allocation
  4. Smart contract mints HGA tokens equal to verified weight in grams
  5. Tokens credited to depositor's XRPL trustline
  6. PoR updated to reflect new reserve total

Burning (Token → Gold)

  1. Holder submits redemption request (min. 100 HGA)
  2. KYC/AML reverification at redemption gate
  3. Smart contract burns HGA tokens from holder's trustline
  4. Custody order generated to vault for physical release
  5. Gold delivered or USDC equivalent settled at spot
  6. PoR updated to reflect reduced reserve total

The invariant HGA_supply ≤ gold_kg_in_custody × 1000 is enforced at the smart contract level. Any violation triggers an automatic halt on minting operations and an emergency audit request.

5. Redemption Flow

HGA holders have a contractual and smart-contract-enforced right to redeem their tokens for physical gold or USDC equivalent at the live XAU/USD spot price.

Redemption Options

Physical Gold Redemption

  • Minimum: 100 HGA (100g)
  • Delivery: Insured international shipping
  • Timeline: 5–10 business days
  • Verification: Bar serial matches custody record

USDC Redemption

  • Minimum: 1 HGA
  • Rate: XAU/USD spot at time of request
  • Settlement: Stellar Network (USDC)
  • Timeline: Same day for verified holders

6. Audit & Compliance Framework

Helios Digital subjects itself to multiple layers of independent verification:

DailyMerkle-tree Proof of Reserves attestation, published on-chain
MonthlyVault inventory reconciliation by independent custodian
QuarterlyPhysical bar count by independent auditor
AnnuallyFull SOC 2 Type II audit of custody operations and controls
On-DemandHolder-requested Merkle proof verification

7. Reserve Risk Controls

The following risk controls are built into the reserve system:

Automatic Mint Halt

If reserve ratio falls below 100%, all minting is automatically suspended pending investigation.

2-of-3 Board Authority

Emergency freeze of all token operations requires 2-of-3 board members to execute.

Insurance Floor

Full replacement value coverage maintained at all times. Policy reviewed quarterly.

Dual Custody Keys

No single person can authorize physical gold movement. Multi-party authorization required.