{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-045334","form_type":"8-K/A","ticker":"BITW","cik":"0001723788","company_name":"Bitwise 10 Crypto Index ETF","filed_at":"2022-02-17T23:59:59+00:00","discovered_at":"2026-05-14T18:04:07.945758+00:00","generated_at":"2026-06-27T07:06:32.629523+00:00","sec_items":["4.02"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"BITW amends 8-K; will not re-issue audited 2019/2020 financials, uses out-of-period adjustment","bullets":["Sponsor withdraws plan to re-issue audited 2019/2020 financials; will instead record out-of-period adjustment in subsequent periods.","Prior Note 3 language stating 'US GAAP has no authoritative guidance for digital assets' deemed inaccurate and will be omitted.","Management concludes prior valuation error immaterial; expects no impact on financial position, operations, or cash flow.","Amendment follows SEC comment letter dated Nov 12, 2021, and discussions with auditors WSB and KPMG."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-045334","json":"https://secwatch.observer/filing/0001193125-22-045334.json","markdown":"https://secwatch.observer/filing/0001193125-22-045334.md","text":"https://secwatch.observer/filing/0001193125-22-045334.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1723788/000119312522045334/0001193125-22-045334-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1723788/000119312522045334/d509102d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T07:06:32.629523+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"}