Circle officially released a statement disclosing "the structure and management of USDC reserves". About 80% of USDC reserves are short-term U.S. Treasury bonds and about 20% are cash deposits in the U.S. banking system. The reserves are completely transparent and subject to third-party guarantees that there are enough assets to meet liabilities. It does not contain any other assets with different risk profiles. The U.S. Treasury bonds in the USDC reserve are held by a wholly-owned government money fund structure regulated by the SEC. They are not subject to any lock-up or redemption thresholds. There are independent third-party reports on the portfolio every day, specific to each security.

Circle holds approximately 20% of its reserves in cash to meet the immediate liquidity needs of its customers. Following the recent failures of several banks in the United States, Circle has taken steps to reduce risks to the banking system and currently holds the majority of the cash portion of its reserves at one of the world's 30 global systemically important banks (also known as GSIBs). Circle also holds a small amount of funds at transaction banking partners to support USDC liquidity operations. In addition, Circle has stated that it has been eager to hold the cash portion of its USDC reserves directly at the Federal Reserve to achieve its vision of USDC as true tokenized cash. To achieve this, stablecoin legislation is needed. Circle stated that USDC reserves are held in segregated accounts for the benefit of USDC holders.