5 Del. C. § 3526: Monthly reporting and attestation [For application of this section, see 85 Del. Laws, c. 339, § 2].

(a) Not later than noon on the last day of each calendar month, a permitted payment stablecoin issuer shall publish on 1 of its publicly accessible websites a report disclosing, as of the last day of the preceding calendar month, the following:

(1) The total number and aggregate outstanding issuance value of payment stablecoins issued and outstanding.

(2) The amount and composition of the issuer’s reserve assets, including the average tenor and geographic location of custody of each category of reserve asset.

(3) A description of any material changes in reserve composition since the preceding monthly report.

(b) Each month, the information disclosed in the preceding month’s report required by subsection (a) of this section must be examined by a registered public accounting firm engaged by the issuer.

(c) Each month, the chief executive officer and chief financial officer of a permitted payment stablecoin issuer shall submit to the Commissioner a signed certification as to the accuracy of the current monthly report required by subsection (a) of this section.

(d) A permitted payment stablecoin issuer with an outstanding issuance value exceeding $50,000,000,000 shall annually prepare a financial statement in accordance with GAAP, audited by a registered public accounting firm, and shall submit the audited statement to the Commissioner within 90 days after the close of each fiscal year.