v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
The following table presents information about the Trust’s assets measured at fair value:

The following table presents information about the Trust’s assets measured at fair value:

 

   Level 1   Level 2   Level 3   Total 
June 30, 2026 (Unaudited)                    
   Assets                    
      Investment in HBAR  $46,157,486   $   $   $46,157,486 
                         
December 31, 2025                    
   Assets                    
      Investment in HBAR  $50,616,211   $   $   $50,616,211 
The following tables summarize activity in HBAR for the six months ended June 30, 2026 and for the period from October 27, 2025 (initial share purchase date) to December 31, 2025:

The following tables summarize activity in HBAR for the six months ended June 30, 2026 and for the period from October 27, 2025 (initial share purchase date) to December 31, 2025:

 

   HBAR   Fair Value 
Beginning balance as of January 1, 2026   473,456,805   $50,616,211 
HBAR purchased   66,862,414    6,626,843 
HBAR sold for the redemption of Shares        
HBAR contributed in-kind for the creation of Shares   125,515,027    11,800,763 
HBAR distributed in-kind for the redemption of Shares        
HBAR transferred to pay the Sponsor fee   (2,624,662)   (260,793)
Net change in unrealized appreciation (depreciation) in HBAR       (22,391,501)
Net realized gain (loss) on investment in HBAR transferred to pay Sponsor fee       (234,037)
Net realized gain (loss) on investment in HBAR sold for redemptions        
Ending balance as of June 30, 2026 (Unaudited)   663,209,584   $46,157,486 

 

 

   HBAR   Fair Value 
Beginning balance as of October 27, 2025      $ 
HBAR purchased   115,036,066    18,666,952 
HBAR contributed in-kind for the creation of Shares   358,760,676    69,409,913 
HBAR distributed in-kind for the redemption of Shares        
HBAR transferred to pay the Sponsor fee   (339,937)   (56,807)
Net change in unrealized appreciation (depreciation) in HBAR       (37,359,482)
Net realized gain (loss) on investment in HBAR transferred to pay Sponsor fee       (44,365)
Ending balance as of December 31, 2025   473,456,805   $50,616,211