Bitwise Bitcoin ETF
For the period ended Dec 31, 2025. Filed Mar 2, 2026.
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FY2025 · Filed Mar 2, 2026
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Item 15. Exhibits and Financial Statement Schedules
(1)
For a list of the financial statements included herein, see Index to the Financial Statements on page 76 of this Annual Report on Form 10-K, incorporated into this Item by reference.
(2)
Financial statement schedules have been omitted because they are either not required or not applicable or the information is included in the financial statements or the notes thereto.
(3)
Exhibits:
| ExhibitNo. | Description of Document |
| 3.1 | First Amended and Restated Declaration of Trust and Trust Agreement(2) |
| 3.2 | Certificate of Trust(2) |
| 3.3 | Certificate of Amendment to Certificate of Trust(2) |
| 3.4 | State of Delaware Certificate of Amendment to Certificate of Trust(2) |
| 4.1 | Description of Registrant's Securities |
| 10.1 | Sponsor Agreement(3) |
| 10.2 | Form of Authorized Participant Agreement(1) |
| 10.3 | Marketing Agreement(1) |
| 10.4 | Amended Restated and Consolidated Coinbase Prime Broker Agreement (with Custodian Agreement and Trade Finance Agreement included as exhibits thereto)(8)(10) |
| 10.5 | Cash Custody Agreement(1) |
| 10.6 | Fund Administration and Accounting Agreement(1) |
| 10.7 | Transfer Agency and Services Agreement(1) |
| 10.9 | Asset Purchase and Contribution Agreement (5) |
| 19.1 | Insider Trading Policy(7) |
| 31.1 | Certification by Principal Executive Officer of the Trust Pursuant to Rule 13a‑14(a) under the Securities Exchange Act of 1934(8) |
| 31.2 | Certification by Principal Financial Officer of the Trust Pursuant to Rule 13a‑14(a) under the Securities Exchange Act of 1934(8) |
| 32.1 | Certification by Principal Executive Officer of the Trust Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes‑Oxley Act of 2002(8)(9) |
| 32.2 | Certification by Principal Financial Officer of the Trust Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes‑Oxley Act of 2002(8)(9) |
| 97.1 | Recovery Policy for Erroneously Awarded Incentive-Based Compensation(7) |
| 101.INS | Inline XBRL Instance Document the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document(8) |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document(8) |
| 104 | Cover Page Interactive Data File included as Exhibit 101 (embedded within the Inline XBRL document) |
(1)
Incorporated by reference to the Trust’s Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-260235), filed on December 4, 2023.
(2)
Incorporated by reference to the Trust’s Amendment No. 3 to Registration Statement on Form S-1 (File No. 333-260235), filed on December 29, 2023.
(3)
Incorporated by reference to the Trust’s Amendment No. 4 to Registration Statement on Form S-1 (File No. 333-260235), filed on January 8, 2024.
(4)
Incorporated by reference to the Trust’s Post-Effective Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-260235), filed on January 10, 2024.
(5)
Incorporated by reference to the Trust’s Registration Statement on Form S-1 (File No. 333-282553), filed on October 8, 2024.
(6)
Incorporated by reference to the Trust’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (File No. 001-41902), filed on March 27, 2024.
(7)
Incorporated by reference to the Trust’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (File No. 001-41902), filed on March 18, 2025.
(8)
Filed herewith.
(9)
These exhibits are furnished with this Annual Report on Form 10-K and are not deemed filed with the SEC and are not incorporated by reference in any filing of Bitwise Bitcoin ETF under the 1933 Act or the 1934 Act, whether made before or after the date hereof and irrespective of any general incorporation language contained in such filings.
(10)
Certain identified information has been excluded from this exhibit because it is both not material and is the type of information that the registrant treats as private or confidential.
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