12 March 2026
What belongs in an offline custody report cut-off note
The cut-off paragraph auditors actually look for when cold-wallet balances meet the ledger.
A custody report without a cut-off note forces every reader to guess when balances were frozen. For offline wallets, that guess is expensive: devices may have been sealed days before the ledger posted.
Write the cut-off as a dated sentence that names the inventory source (vault count, attestation pack, or extract), the timezone, and whether pending internal transfers were included. If two entities share a vault session, say so.
When our desk reconciles a close, the memorandum repeats your cut-off verbatim. If yours is missing, we cannot invent one — we list it as an open item.