Upbit has released its on-site audit report for digital assets and deposits as of October 1, 2026. The report indicates that the exchange's holdings of digital assets, denominated in Korean Won, amount to approximately 103.16% of the digital assets owed to its members. Its deposit holdings amount to approximately 112.49% of the funds owed to its members. The report also notes a slight shortfall for three digital assets (ADD, ICZ, BTM) due to the termination of their network operations, which prevents on-chain balance inquiries.