LXXIX

Abstract

This paper introduces the LXXIX (79) Standard, a treasury model built on the number that has anchored monetary history for millennia: LXXIX is 79 (Gold).

LXXIX is designed for investors, institutions, and capital allocators who want hard-asset exposure without settling for a passive wrapper. It couples a precious-metals dominant reserve (with an optional measured sleeve of digital commodities), then uses that treasury as high-quality collateral to finance productive economic activity that generates cash flow, which is recycled back into more reserves.

It is a corporate architecture built to compound grams per share.

LXXIX (79 in Roman Numeral representation) is named after the periodic table positions of gold (79). It is a constraint disguised as branding: it commits the institution to a treasury anchored in monetary metal, while admitting a measured sleeve of digital commodities as an emerging class of scarce, network-native collateral.

Introduction

Most treasury strategies fall into two camps.

One camp holds cash and bonds designed to shrink quietly over time, then calls the slow leak “prudence.”

The other camp holds a single scarce asset and calls it a strategy.

LXXIX starts with a different premise: scarcity is not a slogan, it is a balance sheet discipline.

Gold is not an opinion and not software. It is globally legible collateral across cultures, cycles, and jurisdictions. It is the treasury’s foundation.

On top of that foundation, LXXIX adds bounded optionality through a small optional allocation to digital commodities. Not as a replacement for metals, but as exposure to a new class of network-native resources that may define future settlement, issuance, and financial infrastructure.

The mandate is not to predict the world. The mandate is to be built to function across worlds.

A Ricardian Treasury

David Ricardo’s insight on comparative advantage is often taught as a trade theory. LXXIX treats it as a capital theory. Ricardo’s idea was simple in spirit: durable wealth is created when you specialize where your relative advantage is strongest, then exchange the surplus for what you do not produce as efficiently.

LXXIX applies that logic to the corporate balance sheet:

• We specialize in holding the most universally accepted collateral: gold, with deep liquidity and monetary neutrality.
• We specialize in converting collateral into productive credit in sectors where underwriting, structuring, and risk control create repeatable spreads.
• We convert the surplus back into reserves, increasing hard-asset ownership per share.

This is the difference between exposure and growth.

A BTC-only treasury company can offer exposure by holding Bitcoin and raising capital to buy more. But unless it has an operating engine, it often depends on market sentiment, financing windows, and dilution timing. It is primarily a strategy of asset accumulation through capital markets.

LXXIX is built as a strategy of asset accumulation through operating surplus, using the treasury as collateral to fund activities that create cash flows, then recycling those cash flows into more hard assets per share.

Comparative advantage is the philosophy. Competitive advantage is the execution.

The LXXIX Treasury

At its core, LXXIX is an operating company with a treasury that does not rely on currency hedging or bond ladders designed to decay. It holds a basket designed for resilience and measured optionality:

• Gold: 90 - 100
• BTC / ETH: Optional

Gold is the backbone. The digital sleeve is intentionally capped and diversified across a small set of network commodities.

The treasury is managed with three non-negotiables:

1. Custody that can be audited
2. A clear separation between unencumbered reserves and pledged collateral
3. A published policy for allocation, rebalancing, and risk limits

The goal is not a clever portfolio. The goal is a treasury that institutions can trust without requiring faith.

From Collateral to Cash Flow

Gold is not just a store of value. It is a collateral primitives.

LXXIX uses its treasury to raise secured financing conservatively and deploys that capital into purpose-bound credit, focused on economically productive activity across emerging markets.

The operating mandate prioritizes lending to:

• high-quality physical infrastructure builders and contracted cash-flow projects
• non deposit-taking financial services and market infrastructure providers
• cross-border remittance and payments businesses with strong compliance posture
• disciplined SME financiers and specialty lenders
• wealth-building models that promote asset formation through structured repayment, not consumer overextension

This is a credit business designed to be boring where it matters: underwriting, covenants, controls, collections, and liquidity.

The treasury is not a casino chip. It is a foundation.

Measuring What Matters

LXXIX measures success in hard-asset ownership per share, not only in earnings per share but also will publish:

• gold grams per share
• BTC, ETH units per share (Optional)
• a transparent breakdown between unencumbered reserves and encumbered collateral
• the cash-flow mechanics that turn operating surplus into additional reserves

The company is not built to maximize near-term payout. It is built to compound reserves per share over time.

In a treasury-first institution, the scoreboard must match the mandate.

Conclusion

LXXIX is a Gold-first treasury standard with a disciplined digital-commodities sleeve, built to compound hard assets per share by combining scarcity with productive finance.

Bitcoin-only treasury companies can be a compelling exposure vehicle. But exposure is not the same as strategy, and strategy is not the same as institution.

LXXIX is designed around a Ricardian principle: focus capital and capability where the advantage is real, repeatable, and defensible. Hold the best collateral. Deploy it into purpose-bound credit where risk can be structured. Recycle the surplus into more reserves.

A treasury can be a story. Or it can be an engine. LXXIX is built to be the engine.