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Accounts ranked by the TAO they hold: free and reserved balance plus stake on every subnet, valued in TAO at each pool's closing price. Each ranking is taken at the close of a UTC day. Protocol accounts (subnet pools, escrows, the treasury) hold TAO for the network, not for a holder, and are left out. Unclaimed root dividends and liquidity positions are not counted.
The rich list is not available here yet. It will appear on this page once it is.