PG-AI
Real-Time
Attestation Report
Oracle-Based Proof of Reserve · 3-Second Refresh Cycle · Five-Bank Custody Reconciliation
PG-AI-DOC-02 · Confidential · 2026
01
Executive Summary
PG-AI abandons the traditional annual audit model in favor of real-time, oracle-based Proof of Reserve (PoR) attestation. Every 3 seconds, the platform reconciles on-platform liabilities against live holdings at five custodian banks — JPMorgan, Goldman Sachs, UBS, BNY Mellon, and DBS — and publishes a cryptographically signed attestation snapshot.
Core principle: Transparency should operate at the speed of markets, not the speed of accountants.
02
Attestation Architecture
Two-layer reconciliation
The attestation system operates on two layers that must agree before a valid attestation is published:
Layer 1 — On-Platform Liabilities: The total value of all client positions, mandate allocations, and pending settlements as recorded in PG-AI's internal ledger. Updated in real time as skills execute trades and rebalancing operations.
Layer 2 — Off-Platform Reserves: The actual holdings at the five custodian banks, queried via read-only API connections. Each bank provides a digitally signed holdings report every 3 seconds.
Custodian API integration
| Custodian | API Type | Refresh Rate | Data Signed |
|---|
| JPMorgan | REST / Read-Only | 3 seconds | RSA-4096 |
| Goldman Sachs | REST / Read-Only | 3 seconds | RSA-4096 |
| UBS | FIX Protocol | 3 seconds | ECDSA P-384 |
| BNY Mellon | REST / Read-Only | 3 seconds | RSA-4096 |
| DBS Bank | REST / Read-Only | 3 seconds | RSA-4096 |
03
Live Attestation Feed
● LIVE ATTESTATION · LAST VERIFIED 3s AGO
> skill.invoke custody.reconcile
> jpmorgan.custody $ 1,204,331,890.42 · LOCKED
> goldman.prime_broker $ 891,204,556.18 · SEGREGATED
> ubs.wealth_account $ 682,019,447.33 · SEGREGATED
> bny_mellon.servicing $ 441,023,187.07 · ALLOCATED
> dbs.operational $ 218,554,902.91 · MAS-REG
> total_reserves $ 3,437,133,983.91
> platform.liabilities $ 3,414,229,001.55
> reserve_ratio 100.67% · OVER-COLLATERALIZED
> skill.invoke audit.attest
> attestation.signature 0x7f3a…9c42 (RSA-4096)
> merkle.root 0xa1c8…4e17
> your_leaf.status INCLUDED ✓
> sec.quarterly_filing CURRENT ✓
> mas.daily_report SUBMITTED ✓
> next_cycle_in 2.4 s
04
Merkle Tree Verification
User-level verification
Each attestation snapshot includes a Merkle tree where every leaf node represents a single client's total position value. Clients can independently verify their inclusion by checking their leaf against the published root hash — without revealing any other client's data.
Verification process
Step 1Client logs into PG-AI dashboard or API and requests their Merkle proof.
Step 2System returns the client's leaf hash plus the authentication path (sibling hashes up to the root).
Step 3Client independently computes the root hash using the provided path and compares it to the published attestation root.
Step 4If the computed root matches the published root, the client's position is provably included in the attestation.
05
Anomaly Detection
If the reserve ratio drops below 100.00% at any attestation cycle, the system triggers a four-stage escalation:
Level 1Alert — Internal risk team notified. All new mandate executions paused. Investigation begins.
Level 2Freeze — All outbound transfers frozen. MAS and SEC notified within 15 minutes.
Level 3Public Disclosure — Attestation dashboard flags the discrepancy to all clients within 1 hour.
Level 4MAS Intervention — MAS exercises its immediate freeze authority under the signed guarantee agreement.
06
Regulatory Reporting
| Report | Recipient | Frequency | Content |
|---|
| Daily Reserve Report | MAS | Every 24 hours | Full reserve breakdown by custodian, reserve ratio, anomaly log |
| Quarterly Filing | SEC | Every 90 days | AUM, client count, risk metrics, compliance summary |
| Annual Audit | Big Four Auditor | Annual | Full financial statements, controls assessment, SOC 2 Type II |
| Real-Time Feed | Clients | Every 3 seconds | Reserve ratio, personal leaf verification, custodian status |
07
Technical Specifications
Cycle3-second attestation refresh. Target: sub-2-second by Q4 2026.
SigningRSA-4096 for custodian reports. ECDSA P-384 for UBS FIX integration.
MerkleSHA-256 binary Merkle tree. Depth scales logarithmically with client count.
StorageAttestation history stored on immutable append-only log. 7-year retention per SEC/MAS requirements.
Uptime99.99% SLA. Dual-region deployment (US-East + Singapore).
AuditSOC 2 Type II certified. Annual Big Four audit (Deloitte / PwC).