The
following table reflects the impact of the correction on the Trust’s previously reported Statements of Assets and Liabilities and
Schedule of Investment as of December 31, 2025:
Schedule
of Restatement For The Financial Statements
| | |
As previously
reported | | |
Adjustments | | |
As revised | |
| Cost of investment | |
$ | 71,478,740 | | |
$ | 804,827 | | |
$ | 72,283,567 | |
| | |
As previously
reported | | |
Adjustments | | |
As revised | |
| Accumulated net realized gain on investment in Bitcoin (1) | |
$ | 86,265,148 | | |
$ | 809,217 | | |
$ | 87,074,365 | |
| Accumulated net change in unrealized appreciation on investment in Bitcoin(1) | |
| 65,216,955 | | |
| (809,217 | ) | |
| 64,407,738 | |
| (1) | Certain prior-year
amounts have been reclassified to conform to the current-period presentation. Accordingly, the line items presented above are no
longer separately presented in the current-period Statement of Assets and Liabilities. These amounts are included within Net
Assets. |
|