In its 47th reserve fund certificate ( Proof of Reserves ) report, OKX indicated that the number of Bitcoins in the customer account assets was 139,865, which represents a 4.07% increase from the exchange's snapshot on August 11th.

• OKX reports that there are 139,865 BTC in user assets, representing a 4.07% increase from the previous reserve snapshot in August.
• Between the monthly snapshots of August and September, Ethereum user holdings increased by 3.49% to 1.786 million ETH.
• USDT User account assets have increased by 4.62%, reaching 8.49 billion coins, with an overall coverage rate of 105% for reserves.
• OKX disclosed in its latest reserve fund statement for September 2026 that its main assets amounted to $27.4 billion.
• The exchange uses zk-STARK proofs and wallet addresses to allow customers to independently verify the inclusion of reserves.

According to OKX, based on the snapshot from September 8th, the main asset size in the September report was 27.4 billion US dollars. The exchange listed that among the wallet assets under its control, there were 153,151 BTC, which correspond to 139,865 BTC held in user accounts, resulting in a Bitcoin reserve ratio of 109%.

The August snapshot shows that there are 134,399 BTC in the account assets, and 148,552 BTC in the wallet controlled by the exchange. Therefore, between the two reporting dates, the user's holdings increased by 5,466 BTC, while the reserve ratio decreased from 111% in August to 109% in September.

OKX User's Bitcoin holdings increased by 5,466 coins

Among the three types of assets recently compared in OKX, Bitcoin recorded the most significant headline growth. The customer's BTC balance increased from 134,399 on August 11 to 139,865 on September 8, representing a growth rate of 4.07%.

Among the 153,151 BTC coins listed in September, OKX classified 146,359 of them as held by the exchange, with another 6,792 classified as held through third-party custody. The exchange's reserves page states that the third-party custody balance is kept with external custodian institutions and can be verified through these service providers.

The reserve ratio does not represent the earnings or returns obtained by customers. OKX calculates this indicator by comparing the assets under its control with the corresponding account assets recorded for users. A ratio higher than 100% indicates that, at that snapshot, the reported wallet holdings are higher than the recorded customer balances.

A previous OKX reserve fund certification report covered assets worth $35.4 billion supported by customer funds, indicating that the exchange continued to release reserve snapshots amidst changes in the crypto market environment. The current report lists its main asset size at $27.4 billion.

In September, the account balances of ETH and USDT increased.

Ethereum users' holdings increased from 1,725,703 ETH in August to 1,785,866 ETH in the snapshot on September 8th. The increase of 60,163 ETH represents a month-on-month growth of approximately 3.49%.

OKX The wallet assets reported include 1,796,024 ETH, corresponding to an Ethereum reserve ratio of 101%. The exchange classifies 1,716,056 of these ETH as exchange-managed, and 79,968 as third-party managed. Compared to the previous snapshot, the Ethereum reserve ratio remains at 101%.

USDT customers recorded a higher percentage increase in their balances. Account assets increased from 8.118 billion USDT in August to approximately 8.493 billion USDT in September, an increase of about 375.2 million, representing a growth rate of 4.62%.

The September report shows that there are 8.953 billion USDT coins in the wallet assets, of which approximately 8.818 billion are held by exchange wallets, and 135.6 million are managed through third parties. The disclosed reserve ratio for USDT is 105%, which is lower than the 106% from the August snapshot, despite an increase in customer holdings.

OKX Reserve Fund Certification covers more than just BTC and ETH.

The coverage rate of other assets on the latest reserves page also remains at 100% or above. The reserve rate for USDC is 100%, with account assets amounting to 1.913 billion coins, and corresponding wallet assets being 1.922 billion coins. For XRP, it is 108%, and for DOGE, it is 101%.

The reserve ratio for Solana is 105%, corresponding to wallet assets of 7.762 million SOL and an account balance of 7.412 million SOL. OKB shows wallet assets of 19.75 million and account assets of 19.72 million; after rounding, the reported reserve ratio is 100%.

OKX indicates that its reserve report covers 22 types of tokens, including Bitcoin, Ethereum, and major stablecoins. The figure of $27.4 billion announced by the exchange refers to its main assets and should not be interpreted as the dollar value of all assets or liabilities of all business entities under OKX.

As a background, a previous guide by crypto.news explaining the operation of reserve funds indicated that PoR typically matches verifiable exchange-controlled assets with customer liabilities at a specific point in time. Such snapshots do not have the same scope as a complete financial audit, which can also examine off-chain debts, asset restrictions, and obligations at the company level.

Users can prove and verify their balance through zk-STARK.

OKX utilizes zk-STARK technology to allow users to confirm that their balances have been included in their debt calculation system without disclosing personal account information. This system combines zero-knowledge proofs, Merkel tree data, and public wallet addresses.

Users can download the inclusion proof from their own OKX account and run the zk-STARK verifier, which is open-source for this exchange. According to OKX, this tool can test whether the user's balance has been included and verify both the total balance constraint and the non-negative balance constraint separately.

For reserve assets, OKX will publish wallet address files, allowing users to verify signatures and balances against the blockchain. The method of reserve management involves comparing the total amount of verified on-chain wallets with the account assets included in the liability proof.

The download page of the exchange shows that on September 8th, the report number was 502299735, and both the reserve file and the liability file used zk-STARK and v2. Previous snapshot dates available for download included August 11th, July 7th, June 19th, May 7th, April 20th, and March 3rd.

OKX describes each report as a snapshot at a certain point in time, which means that transactions completed after the date of capture are not included in that report. The schedule for their publication indicates that the exchange has released several reserve snapshots throughout 2026, but the current download page does not yet list the date for the next report.