v3.26.1
Statements of Cash Receipts and Disbursements (Parenthetical) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Apr. 01, 2025
Receipts from EMI $ 225,863 $ 202,850 $ 650,023 [1] $ 463,609  
Number of Trust Units Outstanding 277,712 277,712 277,712 277,712  
Additional Q4 Amount [Member]          
Receipts from EMI     $ 89,963    
Receipts from EMI per trust unit     $ 0.3239    
Asset, Held-in-Trust [Member]          
Reserve fund for potential future expenses which have not yet been incurred   $ 138,033   $ 138,033 $ 63,978
[1] The receipts from EMI for the six months ended June 30, 2026 include $89,963 ($0.3239 per Trust Unit) as an additional payment (the “Additional Q4 Amount”) attributable to royalty income generated by the Catalogue during the fourth quarter of 2025 (the “Q4 Contingent Portion Payment”), which EMI claims is the result of a computational error made by EMI in calculating such Q4 Contingent Portion Payment. In the Trust’s view, the Additional Q4 Amount relates to the “Calculation Method Dispute” discussed in more detail below, a historical dispute between EMI and the Trust regarding the interpretation of a provision in the Asset Purchase Agreement governing the formula to be used to determine the Contingent Portion payment in a given quarter. EMI has advised the Trust that the Additional Q4 Amount represents an overpayment by EMI to the Trust and that EMI intends to correct such overpayment in future quarters by offset against future Contingent Portion payments to be made to the Trust, in which case, the Trust intends to reserve its rights with respect to the Additional Q4 Amount and the Calculation Method Dispute.