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Midas Edge

Bitwise 10 Crypto Index ETF

For the period ended Dec 31, 2025. Filed Mar 2, 2026.

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About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 2, 2026

BITW$46.62-1.8%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Item 14. Principal Accountant Fees and Services

Fees for services performed by KPMG for the years ended December 31, 2025 and 2024 were:

Years Ended December 31,
20252024
Audit fees$351,000$350,000
Audit-related fees——
Tax fees——
All Other fees——
Total$351,000$350,000

In the table above, in accordance with the SEC’s definitions and rules, Audit Fees are fees paid to each respective audit firm for professional services for the audit of the Trust’s financial statements included in the annual report on Form 10-K and review of financial statements included in the quarterly reports on Form 10-Q, and for services that are normally provided by the accountants in connection with regulatory filings or engagements.

Pre-Approved Policies and Procedures

The Trust has no board of directors, and as a result, has no audit committee or pre-approval policy with respect to fees paid to its principal accounting firm. Such determinations, including for the fiscal year ended December 31, 2025, are made by the Sponsor’s Board of Directors.

Part IV

Exhibits:

Exhibit No.Description of Document
3.1First Amended and Restated Trust Agreement (incorporated by reference to Exhibit 3.1 of the Registration Statement on Form S-3/A filed by the Registrant on December 4, 2025).
3.2Certificate of Trust (incorporated by reference to Exhibit 4.2 of the Registration Statement on Form 10 filed by the Registrant on April 23, 2021).
3.3Certificate of Amendment to the Certificate of Trust (incorporated by reference to Exhibit 3.3 of the Registration Statement on Form S-3/A filed by the Registrant on December 4, 2025).
4.1Trust Agreement (incorporated by reference to Exhibit 4.1 of the Registration Statement on Form 10 filed by the Registrant on April 23, 2021).
4.2Certificate of Trust (incorporated by reference to Exhibit 4.2 of the Registration Statement on Form 10 filed by the Registrant on April 23, 2021).
10.1†Amended Restated and Consolidated Coinbase Prime Broker Agreement (with Custodian Agreement included as an exhibit thereto) (incorporated by reference to Exhibit 10.1 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
10.2License Agreement by and between Bitwise Index Services, LLC and Bitwise Investment Advisers, LLC, dated May 28, 2020 (incorporated by reference to Exhibit 10.3 of the Registration Statement on Form 10 by the Registrant on April 23, 2021).
10.3Transfer Agency and Services Agreement (incorporated by reference to Exhibit 10.3 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
10.4†Marketing Agent Agreement (incorporated by reference to Exhibit 10.4 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
10.5Cash Custody Agreement (incorporated by reference to Exhibit 10.5 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
10.6Form of Authorized Participant Agreement (incorporated by reference to Exhibit 10.6 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
10.7Form of Master Purchase and Sale Agreement for Digital Assets (incorporated by reference to Exhibit 10.7 of the Registration Statement on Form S-3 filed by the Registrant on September 10, 2025).
10.8Fund Administration and Accounting Agreement (incorporated by reference to Exhibit 10.7 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
10.9†Co-Transfer Agency and Registrar Services Agreement (incorporated by reference to Exhibit 10.8 of the Registration Statement on Form S-3 filed by the Registrant on August 25, 2025).
19.1Insider Trading Policy of the Sponsor (incorporated by reference to Exhibit 19.1 of the Annual Report on Form 10-K for the year ended December 31, 2024 filed by the Registrant on February 20, 2025).
31.1^Certification of Principal Executive Officer pursuant to Rule 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as amended.
31.2^Certification of Principal Financial Officer pursuant to Rule 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as amended.
32.1^*Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2^*Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
97.1Compensation Recovery Policy (incorporated by reference to Exhibit 97.1 of the Annual Report on Form 10-K for the year ended December 31, 2024 filed by the Registrant on February 20, 2025).
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.
101.SCH^Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents.
104Cover Page Interactive Data File (Formatted as Inline XBRL and contained in exhibit 101).

† 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.

  • 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 10 Crypto Index ETF under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made before or after the date hereof and irrespective of any general incorporation language contained in such filings.

^ Filed herewith.

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