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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2022

Accounting Policies [Abstract]

Summary of Fair Value Estimates

The availability of valuation techniques and observable inputs can vary by investment. To the extent that valuations are based on sources that are less observable or unobservable in the market, the determination of fair value requires more judgment. Fair value estimates do not necessarily represent the amounts that may be ultimately realized by the Trust.


		Amount at				Fair Value Measurement Using
(Amounts in thousands)		Fair Value				Level 1				Level 2				Level 3
June 30, 2022
Assets
Investment in ZEC		$	17,879			$	17,879			$	-			$	-
December 31, 2021
Assets
Investment in ZEC		$	48,721			$	-			$	48,721			$	-

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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