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Item 3 — Quantitative and Qualitative Disclosures About Market Risk
Abrdn Platinum ETF Trust · 10-Q · Q2 FY2026 · Period ended Jun 30, 2026
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The Trust Agreement does not authorize the Trustee to borrow for payment
of the Trust’s ordinary expenses. The Trust does not engage in transactions in foreign currencies which could expose the Trust or
holders of Shares to any foreign currency related market risk. The Trust invests in no derivative financial instruments and has no foreign
operations or long-term debt instruments.