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Item 3 — Quantitative and Qualitative Disclosures About Market Risk
Grayscale Ethereum Staking ETF · 10-Q · Q2 FY2026 · Period ended Jun 30, 2026
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The Trust Agreement does not authorize the Trust 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 does not invest in derivative financial instruments and has no foreign operations or long-term debt instruments.