2022年12月17日星期六

Mazars唔做Binance auditor?但Mazars真係做緊audit?


 
Mazars話唔再做Biance既生意,唔再幫佢地出Proof-of-reservesPoR report,輕輕講幾句:
  1. PoR其實只係一份agreed upon procedures (AUP) 「商定程序」既report,唔係audit report
  2. AUP只係跟client 約定做左咩procedures,做完就report factual findings,唔係opinion,即係Mazars無俾任何comment。呢個同audit唔同,audit係要足夠和適當(sufficient and appropriate)既証據,verify盤數係true and fair,俾一個audit assurance,一個audit opinion,出audit reportauditor要揹飛
  3. Report on factual findings,即係BinanceMazarscashMazars就數cash,數完就係個report寫數左cash,有幾多cash,但唔會証明堆cash係唔係屬於Binancewhichaudit要求)
  4. AUP既程序只係客(即係Binance)定,Mazars係唔會對程序的適當性俾任何comment
  5. 睇返BinancePoR既定義「When we say Proof of Reserves, we are specifically referring to those assets that we hold in custody for users. This means that we are showing evidence and proof that Binance has funds that cover all of our users assets 1:1, as well as some reserves.
  6. 定義即係話PoRproof $1 資產 對 $1 客戶資產,即係個PoRAUR report只係講有幾多資產,而負債則只包括客戶資產,而有沒有其他負債係無講(當然,實際定義真係要睇返report先知,所以嚴格D講,係proof of assets,而唔係reserves (即係資產 - 負債)。

  7. 網上消息說(
    LINK):「Mazars reported a 101% collateralization ratio for the 575,742 Bitcoin in net customer balances」「At the time of assessment, Mazars observed Binance controlled in-scope assets in excess of 100% of their total platform liabilities 」。其實後上述兩句statement,我地都唔會知道Biance在計及其他負債下,係唔係資不抵債,因為assets大約是net customer balances101%,但total platform liabilities又包左咩?睇報導說公司都有做proof-of-liabilities,其實有無考慮公開?
  8. 睇返
    coinmarketcap披露(LINK),Biance大部分的資產係crypto,如果跟據accounting standard,呢堆crypto資產係先做減值(解釋看另文LINK)。不過,呢個係AUP,其實crypto資產點樣計數其實係個客定,唔係睇accounting standard所以唔會出audit report),不過估計係跟fair value(當然,公司資產格價下跌的同時,客戶的負債也會跟著跌)。
  9. 其實Binance可唔可以出audit report?其實理論上可以,但唔會咁做!因為crypto資產既然唔係跟accounting standardauditor就一定會出份有保留意見的報告。但公司會唔會出一份「吊」自己既report
  10. 講到唔到,其實小薯在重點想講:1) 就算係PoR,呢份都唔係audit report,而家跟客戶準則,跟客戶要求,出一份客戶想要的報告;2) 所以佢話1:1,實際係Biance話,無人証明過佢係真正既1:13)PoR實際係proof of asset多過proof of reserves,係無cover liabilities
  11. 講呢堆唔係想black mouth Binance,而係我地要了解我地睇緊既野,唔好睇到就信,或者因為信而只睇自己信既野!

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