LTCN 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-05-05

• The Trust is an investment company for U.S. GAAP purposes and follows accounting and reporting guidance in accordance with the FASB ASC Topic 946, Financial Services—Investment Companies. The Trust uses fair value as its method of accounting for LTC in accordance with its classification as an invest…

• Financial Highlights for the Three and Nine Months Ended March 31, 2026 and 2025

• The Principal Market NAV and Principal Market NAV per Share are calculated using the fair value of LTC based on the price provided by the Digital Asset Trading Platform that the Trust considered its principal market, as of 4:00 p.m., New York time, on the valuation date, in accordance with U.S. GAAP…

• The Trust’s NAV and NAV per Share are derived from the Index Price, as represented by the Index as of 4:00 p.m., New York time, on the valuation date. The Trust’s NAV per Share is calculated using a non-GAAP methodology where the price is derived from multiple Digital Asset Trading Platforms. The Di…

• The following table illustrates the movements in the Digital Asset Market price of LTC, as reported on the Trust’s principal market, from April 1, 2021 to March 31, 2026.

相对上期删除的文字 · 来源:10-Q · 2026-02-05

• The cost basis of the LTC received by the Trust in connection with a creation order is recorded by the Trust at the fair value of LTC at 4:00 p.m., New York time, on the creation date for financial reporting purposes. The cost basis recorded by the Trust may differ from proceeds collected by the Aut…

• The Trust is an investment company for U.S. GAAP purposes and follows accounting and reporting guidance in accordance with the FASB ASC Topic 946, Financial Services—Investment Companies. The Trust uses fair value as its method of accounting for LTC in accordance with its classification as an invest…

• Financial Highlights for the Three and Six Months Ended December 31, 2025 and 2024

• The Trust performed an assessment of the principal market at December 31, 2025 and 2024, and identified the principal market as Coinbase.

• As of December 31, 2025 and 2024, the Principal Market NAV per Share was calculated using the fair value of LTC based on the price provided by Coinbase, the Digital Asset Trading Platform that the Trust considered its principal market, as of 4:00 p.m., New York time, on the valuation date. Prior to …

相对上期新增的文字 · 来源:10-Q · 2026-05-05

• There have been no material changes to the Legal Proceedings last reported under “Part I, Item 3. Legal Proceedings” of our Annual Report on Form 10-K for the year ended June 30, 2025 (our “Annual Report”).

相对上期删除的文字 · 来源:10-Q · 2026-02-05

• Grayscale Operating, LLC, the former Co-Sponsor of the Trust until May 3, 2025, was a party to certain legal proceedings during the period covered by this report. Although the Trust is not a party to these proceedings, the Trust may in the future be subject to legal proceedings or disputes.

• There have been no material changes to the Legal Proceedings last reported under “Part I, Item 3. Legal Proceedings” of our Annual Report on Form 10-K for the year ended June 30, 2025, as amended and supplemented from time to time.

• As of the date of this Quarterly Report, the Sponsor does not expect the foregoing proceedings to have a material adverse effect on the Trust’s business, financial condition or results of operations.

• The Sponsor and/or the Trust may be subject to additional legal proceedings and disputes in the future.