Transparency layer

Verifiable, not just disclosed

Disclosure tells you what a manager chose to say. Verification lets you check it independently. Atlas is built so that the important claims can be tested against published materials and on-chain state.

Net asset value

Net asset value is the total value of fund assets minus liabilities, divided by units outstanding. It determines subscription and redemption price and the base on which fees are calculated.

Position capture — Positions across custody, venues and chains are captured at a fixed valuation point.
Independent pricing — Liquid assets are priced from multiple external market sources, with outlier rejection.
Accrual application — Earned but unpaid rewards and interest are accrued; fees payable are deducted.
Reconciliation — Internal records are reconciled against custodian and on-chain balances before NAV is released.
Publication — The struck NAV is published with the valuation timestamp and applied to that dealing cycle.

Proof of reserves posture

Proof methods can demonstrate control of specified balances at a point in time and inclusion of a claim in a total. They do not by themselves prove the absence of off-chain liabilities or that assets were not temporarily borrowed ahead of a snapshot. Atlas addresses those limits through refresh discipline, paired liability disclosure, and independent review of methodology.

Performance attribution

A single yield figure is a marketing number. Attribution shows which part of the strategy produced the return and what it cost. Reporting is designed to move from gross strategy return through costs and fees to the net figure investors actually receive — without inventing a promised rate.

Independent verification

Periodic financial audit covering existence of assets, valuation methodology and fee calculation.
Smart contract audit published with findings, severity ratings and remediation status.
Third-party reserve attestation on a defined schedule.
Material incident disclosure with timeline, impact, root cause and corrective action.