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asset-backed digital currencies tied to audited reserves

Who does the audit? I'm guessing Bhutan. What incentive does Bhutan have to cater to foreign investor interests?

Who/what determines the token values? Is it based on market demand for tokens or the market price of gold?

If the price of gold increases 50%, are token values guaranteed to follow suit?

I'm trying to understand the advantage here over ETFs which essentially offer digital gold --- reasonably audited in accordance with US law without physical possession and values tied strictly to the market price of gold.