{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-21-346585","form_type":"8-K","ticker":"BITW","cik":"0001723788","company_name":"Bitwise 10 Crypto Index ETF","filed_at":"2021-12-02T23:59:59+00:00","discovered_at":"2026-05-14T18:04:13.841469+00:00","generated_at":"2026-06-28T04:12:25.055649+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Bitwise 10 Crypto Index Fund non-reliance on amended Note 3; valuation change <0.05% difference","bullets":["Sponsor concluded original Note 3 is only version in audited FY 2019/2020 financials; amended version cannot be relied upon per auditor.","Retrospective application of single principal market valuation shows average difference <0.05% per asset; sponsor deems immaterial.","Auditor WithumSmith+Brown to re-issue dual-dated opinion on unchanged financials with amended Note 3; later re-issue audited statements with valuation policy change.","Expected re-issuance of audited financials for 2019 and 2020 with only substantive change being valuation method to single principal market per ASC 820."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-21-346585","json":"https://secwatch.observer/filing/0001193125-21-346585.json","markdown":"https://secwatch.observer/filing/0001193125-21-346585.md","text":"https://secwatch.observer/filing/0001193125-21-346585.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1723788/000119312521346585/0001193125-21-346585-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1723788/000119312521346585/d268814d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T04:12:25.055649+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}