Transmute Fraunhofer SIT Microsoft Microsoft COSE (CBOR Object Signing and Encryption) Receipts prove properties of a verifiable data structure to a verifier. Verifiable data structures and associated proof types enable security properties, such as minimal disclosure, transparency and non-equivocation. Transparency helps maintain trust over time, and has been applied to certificates, end to end encrypted messaging systems, and supply chain security. This specification enables concise transparency oriented systems, by building on CBOR (Concise Binary Object Representation) and COSE. The extensibility of the approach is demonstrated by providing CBOR encodings for RFC9162.