The most recent “transparency report”[0] for their reserves seems to suggest the near majority of it (35B) is backed by US treasury bills.

They are also counting debt by other corporations in their “cash and bank deposits” classification (24B).

Is the goal here to establish whether this is factual, or is it to determine what comprises these in greater detail?

[0] https://assets.ctfassets.net/vyse88cgwfbl/4hiNJsZ98LlZqCJHKz...