\documentclass{article} % {acmart} \usepackage{url} \usepackage[T1]{fontenc} \usepackage[utf8]{inputenc} \usepackage{longtable} \begin{document} \title{Taler Auditor Report} \maketitle \section{Operations} The balance of the escrow account should be {\bf \mbox{ {{ data.report_denomination_balance[0].total_escrow_balance.value }}.{{ data.report_denomination_balance[0].total_escrow_balance.fraction }} {{ data.report_denomination_balance[0].total_escrow_balance.currency }}}}. \noindent The active operational risk stands at \mbox{ {\bf {{ data.report_denomination_balance[0].total_active_risk.value }}.{{ data.report_denomination_balance[0].total_active_risk.fraction }} {{ data.report_denomination_balance[0].total_active_risk.currency }}}}. \section{Income} This section analyzes the income of the exchange operator from fees. \begin{table}[h!] \begin{center} \caption{Fee revenue summary} \label{table:revenue} \begin{tabular}{l|rl} Category & Amount & \\ \hline \hline Withdraw fees & {{ data.total_withdraw_fee_income.value }}.{{ data.total_withdraw_fee_income.fraction }} & {{ data.total_withdraw_fee_income.currency }} \\ Deposit fees & {{ data.total_deposit_fee_income.value }}.{{ data.total_deposit_fee_income.fraction }} & {{ data.total_deposit_fee_income.currency }} \\ Melt fees & {{ data.total_melt_fee_income.value }}.{{ data.total_melt_fee_income.fraction }} & {{ data.total_melt_fee_income.currency }} \\ Refund fees & {{ data.total_refund_fee_income.value }}.{{ data.total_refund_fee_income.fraction }} & {{ data.total_refund_fee_income.currency }} \\ Aggregation fees & {{ data.total_aggregation_fee_income.value }}.{{ data.total_aggregation_fee_income.fraction }} & {{ data.total_aggregation_fee_income.currency }} \\ {\bf Total} & {{ data.income_fee_total.value }}.{{ data.income_fee_total.fraction }} & {{ data.income_fee_total.currency }} \\ \end{tabular} \end{center} \end{table} \section{Major irregularities} This section describes the possible major irregularities that the auditor has checked, and lists all of the actual irregularities encountered in detail. \subsection{Emergencies} Emergencies are errors where more coins were deposited than the exchange remembers issuing. This usually means that the private keys of the exchange were compromised (stolen or factored) and subsequently used to sign coins off the books. If this happens, all coins of the respective denomination that the exchange has redeemed so far may have been created by the attacker, and the exchange would have to refund all of the outstanding coins from ordinary users. Thus, the {\bf risk exposure} is the amount of coins in circulation for a particular denominatin and the maximum loss for the exchange from this type of compromise. {% if data.emergencies|length() == 0 %} {\bf No emergencies detected.} {% else %} \begin{longtable}{p{1.5cm}|rl|c|rl} {\bf Public key hash} & {\bf Denomination} & {\bf Lifetime} & {\bf Risk exposure} \\ \hline \hline \endfirsthead {\bf Public key hash} & {\bf Denomination} & {\bf Lifetime} & {\bf Risk exposure} \\ \hline \hline \endhead \hline \hline {\bf Public key hash} & {\bf Denomination} & {\bf Lifetime} & {\bf Risk exposure} \\ \endfoot \hline % FIXME: replace these with the summary column adding up the amounts! \multicolumn{4}{|c|}{ {\bf Total risk from emergencies}} & {{ data.emergencies_risk_total }} \\ \caption{Emergencies.} \label{table:emergencies} \endlastfoot {% for item in data.reserve_inconsistencies %} \multicolumn{6}{l}{ {\tt {{ item.denompub_hash }} } } \\ \nopagebreak & {{ item.value.value }}.{{ item.value.fraction }} & {{ item.value.currency }} & {{ item.start }} - {{ item.deposit_end }} & {{ item.denom_risk.value }}.{{ item.denom_risk.fraction }} & {{ item.denom_risk.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Arithmetic problems} This section lists cases where the arithmetic of the exchange involving amounts disagrees with the arithmetic of the auditor. Disagreements imply that either the exchange made a loss (sending out too much money), or screwed a customer (and thus at least needs to fix the financial damage done to the customer). \begin{longtable}{p{5.5cm}|l|rl|rl} {\bf Operation} & {\bf Table row} & \multicolumn{2}{|c|}{ {\bf Exchange}} & \multicolumn{2}{|c|}{ {\bf Auditor}} \\ \hline \hline \endfirsthead {\bf Operation} & {\bf Table row} & \ \multicolumn{2}{|c|}{ {\bf Exchange}} & \multicolumn{2}{|c|}{ {\bf Auditor}} \\ \hline \hline \endhead \hline \hline {\bf Operation} & {\bf Table row} & \ \multicolumn{2}{|c|}{ {\bf Exchange}} & \multicolumn{2}{|c|}{ {\bf Auditor}} \\ \endfoot \hline {\bf Total} & & {{ data.total_arithmetic_delta_plus.value }}.{{ data.total_arithmetic_delta_plus.fraction }} & {{ data.total_arithmetic_delta_plus.currency }} & {{ data.total_arithmetic_delta_minus.value }}.{{ data.total_arithmetic_delta_minus.fraction }} & {{ data.total_arithmetic_delta_minus.currency }} & \caption{Arithmetic inconsistencies.} \label{table:amount:arithmetic:inconsistencies} \endlastfoot {% for item in data.amount_arithmetic_inconsistencies %} {{ item.operation }} & {{ item.rowid }} & {{ item.exchange.value }}.{{ item.exchange.fraction }} & {{ item.exchange.currency }} & {{ item.auditor.value }}.{{ item.auditor.fraction }} & {{ item.auditor.currency }} \\ \hline {% endfor %} \end{longtable} \subsection{Reserve withdrawals exceeding balance} This section highlights cases where more coins were withdrawn from a reserve than the reserve contained funding for. This is a serious compromise resulting in proportional financial losses to the exchange. {% if data.reserve_balance_insufficient_inconsistencies|length() == 0 %} {\bf All withdrawals were covered by sufficient reserve funding.} {% else %} \begin{longtable}{p{4.5cm}|rl} {\bf Reserve} & \multicolumn{2}{|c|}{ {\bf Loss}} \\ \hline \hline \endfirsthead {\bf Reserve} & \multicolumn{2}{|c|}{ {\bf Loss}} \\ \hline \hline \endhead \hline \hline {\bf Reserve} & \multicolumn{2}{|c|}{ {\bf Loss}} \endfoot \hline {\bf Total loss} & & {{ data.total_loss_balance_insufficient.value}}.{{ data.total_loss_balance_insufficient.fraction}} & {{ data.total_loss_balance_insufficient.currency}} \\ \caption{Reserves with withdrawals higher than reserve funding.} \label{table:reserve:balance_insufficient} \endlastfoot {% for item in data.reserve_balance_insufficient_inconsistencies %} \multicolumn{3}{l}{ {\tt {{ item.reserve_pub }} } } \\ \nopagebreak & {{ item.loss.value }}.{{ item.loss.fraction }} & {{ item.loss.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Claimed outgoing wire transfer inconsistencies} This section is about the exchange's database containing a justification to make an outgoing wire transfer for an aggregated amount for various deposits. It is reported as an inconsistency if the amount claimed for the wire transfer does not match up the deposits aggregated. This is about a {\em claimed} outgoing wire transfer as violations do not imply that the wire transfer was actually made (as that is a separate check). Note that not making the wire transfer would be reported separately in Section~\ref{sec:wire_check_out}. {% if data.reserve_wire_out_inconsistencies|length() == 0 %} {\bf All aggregations matched up.} {% else %} \begin{longtable}{p{1.5cm}|l|rl|rl} {\bf Destination account} & {\bf Database row} & \multicolumn{2}{|c|}{ {\bf Expected}} & \multicolumn{2}{|c|}{ {\bf Claimed}} \\ \hline \hline \endfirsthead {\bf Destination account} & {\bf Database row} & \multicolumn{2}{|c|}{ {\bf Expected}} & \multicolumn{2}{|c|}{ {\bf Claimed}} \\ \hline \hline \endhead \hline \hline {\bf Destination account} & {\bf Database row} & \multicolumn{2}{|c|}{ {\bf Expected}} & \multicolumn{2}{|c|}{ {\bf Claimed}} \\ \endfoot \hline {\bf Total deltas} & & {{ data.total_wire_out_delta_plus.value}}.{{ data.total_wire_out_delta_plus.fraction}} & {{ data.total_wire_out_delta_plus.currency}} & - {{ data.total_wire_out_delta_minus.value}}.{{ data.total_wire_out_delta_minus.fraction}} & {{ data.total_wire_out_delta_minus.currency}} \\ \caption{Claimed wire out aggregate totals not matching up.} \label{table:reserve:wire_out_balance_inconsistencies} \endlastfoot {% for item in data.wire_out_inconsistencies %} \multicolumn{6}{l}{ {\tt {{ item.destination_account }} } } \\ \nopagebreak & {{ item.rowid }} & {{ item.expected.value }}.{{ item.expected.fraction }} & {{ item.expected.currency }} & {{ item.claimed.value }}.{{ item.claimed.fraction }} & {{ item.claimed.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Coin history inconsistencies} This section lists cases where the exchange made arithmetic errors found when looking at the transaction history of a coin. The totals sum up the differences in amounts that matter for profit/loss calculations of the exchange. When an exchange merely shifted money from customers to merchants (or vice versa) without any effects on its own balance, those entries are excluded from the total. {% if data.coin_inconsistencies|length() == 0 %} {\bf All coin histories were unproblematic.} {% else %} \begin{longtable}{l|p{5.5cm}|rl|rl} {\bf Operation} & {\bf Coin public key} & \multicolumn{2}{|c|}{ {\bf Exchange}} & \multicolumn{2}{|c|}{ {\bf Auditor}} \\ \hline \hline \endfirsthead {\bf Operation} & {\bf Coin public key} & \ \multicolumn{2}{|c|}{ {\bf Exchange}} & \multicolumn{2}{|c|}{ {\bf Auditor}} \\ \hline \hline \endhead \hline \hline {\bf Operation} & {\bf Coin public key} & \ \multicolumn{2}{|c|}{ {\bf Exchange}} & \multicolumn{2}{|c|}{ {\bf Auditor}} \\ \endfoot \hline {\bf Total} & & {{ data.total_coin_delta_plus.value }}.{{ data.total_coin_delta_plus.fraction }} & {{ data.total_coin_delta_plus.currency }} & - {{ data.total_coin_delta_minus.value }}.{{ data.total_coin_delta_minus.fraction }} & {{ data.total_coin_delta_minus.currency }} & \caption{Arithmetic inconsistencies of amount calculations involving a coin.} \label{table:amount:arithmetic:coin:inconsistencies} \endlastfoot {% for item in data.coin_inconsistencies %} {{ item.operation }} & \multicolumn{5}{l}{ {\tt {{ item.coin_pub }} } } \\ \nopagebreak & & {{ item.exchange.value }}.{{ item.exchange.fraction }} & {{ item.exchange.currency }} & {{ item.auditor.value }}.{{ item.auditor.fraction }} & {{ item.auditor.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Operations with bad signatures} This section lists operations that the exchange performed, but for which the signatures provided are invalid. Hence the operations were invalid and the amount involved should be considered lost. The key given is always the key for which the signature verification step failed. This is the reserve public key for ``withdraw'' operations, the coin public key for ``deposit'' and ``melt'' operations, the merchant's public key for ``melt'' operations, the (hash of the) denomination public key for ``payback-verify'' and ``deposit-verify'' operations, and the master public key for ``payback-master'' operations. {% if data.reserve_wire_out_inconsistencies|length() == 0 %} {\bf All signatures were valid.} {% else %} \begin{longtable}{p{1.5cm}|c|l|rl} {\bf Public key} & {\bf Operation type} & Database row & \multicolumn{2}{|c|}{ {\bf Loss amount}} \\ \hline \hline \endfirsthead {\bf Public key} & {\bf Operation type} & Database row & \multicolumn{2}{|c|}{ {\bf Loss amount}} \\ \hline \hline \endhead \hline \hline {\bf Public key} & {\bf Operation type} & Database row & \multicolumn{2}{|c|}{ {\bf Loss amount}} \\ \endfoot \hline {\bf Total losses} & & & {{ data.total_bad_sig_loss.value}}.{{ data.total_bad_sig_loss.fraction}} & {{ data.total_bad_sig_loss.currency}} \\ \caption{Losses from operations performed on coins without proper signatures.} \label{table:bad_signature_losses} \endlastfoot {% for item in data.bad_sig_losses %} \multicolumn{5}{l}{ {\tt {{ item.key_pub }} } } \\ \nopagebreak & {{ item.operation }} & {{ item.rowid }} & {{ item.loss.value }}.{{ item.loss.fraction }} & {{ item.loss.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Actual incoming wire transfers} TBD. See bug 4958. \subsection{Actual outgoing wire transfers} \label{sec:wire_check_out} TBD. See bug 4958. \section{Minor irregularities} \subsection{Incorrect reserve balance summary in database} This section highlights cases where the reserve balance summary in the database does not match the calculations made by the auditor. Deltas may indicate a corrupt database, but do not necessarily translate into a financial loss (yet). {% if data.reserve_balance_summary_wrong_inconsistencies|length() == 0 %} {\bf All balances matched up.} {% else %} \begin{longtable}{p{1.5cm}|rl|rl} {\bf Reserve} & \multicolumn{2}{|c|}{ {\bf Auditor}} & \multicolumn{2}{|c|}{ {\bf Exchange}} \\ \hline \hline \endfirsthead {\bf Reserve} & \multicolumn{2}{|c|}{ {\bf Auditor}} & \multicolumn{2}{|c|}{ {\bf Exchange}} \\ \hline \hline \endhead \hline \hline {\bf Reserve} & \multicolumn{2}{|c|}{ {\bf Auditor}} & \multicolumn{2}{|c|}{ {\bf Exchange}} \endfoot \hline {\bf Total deltas} & & {{ data.total_balance_summary_delta_plus.value}}.{{ data.total_balance_summary_delta_plus.fraction}} & {{ data.total_balance_summary_delta_plus.currency}} & - {{ data.total_balance_summary_delta_minus.value}}.{{ data.total_balance_summary_delta_minus.fraction}} & {{ data.total_balance_summary_delta_minus.currency}} \\ \caption{Reserves balances not matching up.} \label{table:reserve:balance_inconsistencies} \endlastfoot {% for item in data.reserve_balance_summary_wrong_inconsistencies %} \multicolumn{5}{l}{ {\tt {{ item.reserve_pub }} } } \\ \nopagebreak & {{ item.auditor.value }}.{{ item.auditor.fraction }} & {{ item.auditor.currency }} & {{ item.exchange.value }}.{{ item.exchange.fraction }} & {{ item.exchange.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Other issues} This section describes issues found that do not have a clear financial impact. {% if data.row_inconsistencies|length() == 0 %} {\bf No row inconsistencies found.} {% else %} \begin{longtable}{p{1.5cm}|l|p{5.5}} {\bf Table} & {\bf Row} & {\bf Diagnostic} \\ \hline \hline \endfirsthead {\bf Table} & {\bf Row} & {\bf Diagnostic} \\ \hline \hline \endhead \hline \hline {\bf Table} & {\bf Row} & {\bf Diagnostic} \\ \endfoot \hline {\bf Table} & {\bf Row} & {\bf Diagnostic} \\ \caption{Other issues found (by table and row).} \label{table:misc} \endlastfoot {% for item in data.row_inconsistencies %} {{ item.table }} & {{ item.row }} & {{ item.diagnostic }} \\ \hline {% endfor %} \end{longtable} {% endif %} \section{Delays and timing} This section describes issues that are likely caused simply by some job process of the exchange not running properly or not having caught up with the work load yet. \subsection{Delayed closure of reserves} This section describes cases where the exchange did not close a reserve and wire back the remaining funds when the reserve expired. {% if data.reserve_not_closed_inconsistencies|length() == 0 %} {\bf All expired reserves were closed.} {% else %} \begin{longtable}{p{1.5cm}|c|rl} {\bf Reserve} & {\bf Expired} & \multicolumn{2}{|c|}{ {\bf Balance}} \\ \hline \hline \endfirsthead {\bf Reserve} & {\bf Expired} & \multicolumn{2}{|c|}{ {\bf Balance}} \\ \hline \hline \endhead \hline \hline {\bf Reserve} & {\bf Expired} & \multicolumn{2}{|c|}{ {\bf Balance}} \endfoot \hline {\bf Sum} & & {{ data.total_balance_reserve_not_closed.value}}.{{ data.total_balance_reserve_not_closed.fraction}} & {{ data.total_balance_reserve_not_closed.currency}} \\ \caption{Reserves not closed on time.} \label{table:reserve:not_closed} \endlastfoot {% for item in data.reserve_not_closed_inconsistencies %} \multicolumn{4}{l}{ {\tt {{ item.reserve_pub }} } } \\ \nopagebreak & {{ item.expiration_time }} & {{ item.balance.value }}.{{ item.balance.fraction }} & {{ item.balance.currency }} \\ \hline {% endfor %} \end{longtable} {% endif %} \subsection{Denomination key invalid at time of withdrawal} This section lists cases where a denomination key was not valid for withdrawal at the time when the exchange claims to have signed a coin with it. This would be irregular, but has no obvious financial implications. {% if data.denomination_key_validity_withdraw_inconsistencies|length() == 0 %} {\bf All denomination keys were valid at the time of withdrawals.} {% else %} \begin{longtable}{p{7.5cm}|c} {\bf Reserve} & {\bf Table row} \\ {\bf Denomination key hash} & {\bf Execution time} \\ \hline \hline \endfirsthead {\bf Reserve} & {\bf Table row} \\ {\bf Denomination key hash} & {\bf Execution time} \\ \hline \hline \endhead \hline \hline {\bf Reserve} & {\bf Table row} \\ {\bf Denomination key hash} & {\bf Execution time} \\ \endfoot \hline {\bf Reserve} & {\bf Table row} \\ {\bf Denomination key hash} & {\bf Execution time} \\ \caption{Execution times not matching denomination key validity period.} \label{table:withdraw:bad_time} \endlastfoot {% for item in data.denomination_key_validity_withdraw_inconsistencies %} {\tt {{ item.reserve_pub }} } & {{ item.row }} \\ \nopagebreak & {\tt {{ item.denompub_h }} } & {{ item.execution_date }} \\ \hline {% endfor %} \end{longtable} {% endif %} \end{document}