Legal & Structural Architecture

Legal Structure & Entity Roles

TVVIN’s corporate architecture has been designed to ensure legal clarity, operational flexibility, and investor protection across multiple jurisdictions.

• TVVIN (Cayman) Limited (The TVVIN Foundation) Serves as the ecosystem’s governing foundation, providing strategic oversight, governance alignment, and long-term stewardship. The Foundation ensures transparency and accountability in the management and evolution of TVVIN’s products and ecosystem.

• TVVIN (BVI) Limited (Issuer) Functions as the issuing vehicle for TVVIN’s digital assets. This includes both the $TVVIX governance token and, where appropriate, asset-backed tokens such as TVVIN Gold ($VVG). The BVI structure provides the necessary flexibility to issue and manage digital assets within recognised legal frameworks while maintaining transparency and regulatory integrity.

Guernsey PCC & Custody Cells

• TVVIN PCC (Guernsey) The TVVIN Protected Cell Company (PCC) serves as the legal structure through which tokenised real-world assets are held. Each product, such as TVVIN Gold, is allocated to its own independent custody cell, ensuring statutory segregation between asset classes and investor holdings.

• The Protected Cell Company (PCC) is a well-established legal structure under Guernsey law that allows a single corporate entity to establish multiple legally segregated “cells” under one framework.

• Each cell represents a separate pool of assets and liabilities. By statute, the assets of one cell cannot be used to satisfy the obligations of another, providing ring-fenced protection and creating a bankruptcy-remote framework for investors and counterparties.

• For example, the gold that backs TVVIN Gold ($VVG) is held in its own dedicated cell, fully insulated from other holdings or activities. This ensures clear ownership, robust protection, and full auditability under Guernsey’s financial laws.

• The PCC model also supports operational efficiency and scalability: new asset classes can be introduced quickly by adding additional cells within the same legal and regulatory framework. This provides TVVIN with a secure and adaptive foundation for the ongoing expansion of its tokenised asset offering.

Asset Segregation & Transparency

Each token issued by TVVIN represents a direct and verifiable claim on a corresponding physical asset held within the relevant cell of the TVVIN Protected Cell Company (PCC) in Guernsey. This structure ensures that token holders have a transparent and traceable link between the digital asset they hold on-chain and the physical collateral stored off-chain.

All custody arrangements and token issuance activities are independently audited on a quarterly basis to verify that the total number of tokens in circulation matches the quantity and quality of assets held in-vault. These audits are performed in accordance with international standards and under the oversight of a recognised ‘big four’ accounting firm.

The physical gold is insured by Lloyd’s of London, providing an additional layer of institutional assurance and mitigating physical custody risks such as theft, loss, or damage.

Beyond formal audits, TVVIN leverages blockchain’s inherent transparency to make token issuance, redemption, and total supply publicly verifiable on-chain. This dual-record approach — blockchain verification combined with regulated custody and independent auditing — provides investors with a uniquely secure and transparent ownership framework.

Together, these mechanisms form a comprehensive assurance model:

• Segregation protects investor assets legally.

• Auditing validates asset integrity operationally.

• Insurance secures the underlying assets physically.

• Blockchain visibility enables real-time transparency digitally.

This multi-layered system combines the safeguards of traditional finance with the verifiability of decentralised infrastructure, delivering the standard of trust expected by institutional investors.