Proof of Reserves

Proof of Reserves (PoR) is an audit report that demonstrates a crypto asset service provider holds all user assets in full and without discrepancy.

In Turkey, crypto asset service providers are legally required to have PoR reports prepared at regular intervals by independent audit firms. This obligation is regulated under Provisional Article 1, Clause 2 of the Capital Markets Board's Communiqué on the Establishment and Operating Principles of Crypto Asset Service Providers (III-35/B.1), and the CMB Principle Decision No. i-SPK.35/B.2 dated 08.05.2025.

In this context, the PoR audit for Gate Kripto Varlık Alım Satım Platformu Anonim Şirketi (Gate TR) was conducted by Finansal Eksen Bağımsız Denetim ve Danışmanlık A.Ş.