{
  "schema": "alcum.attestation/1",
  "series": "SAMPLE-2026-A (unhedged)",
  "network": "sepolia",
  "sample": true,
  "date": "2026-08-27",
  "valuation": {
    "nav": 237142.4,
    "units": 25000,
    "unitValue": 9.4857,
    "dealingPrice": 9.4857,
    "dealing": {
      "allocations": 0,
      "allocatedUsdc": 0,
      "unitsIssued": 0,
      "redemptions": 0,
      "unitsRetired": 0,
      "paidUsdc": 0,
      "nettedUsdc": 0,
      "netFlowUsdc": 0
    },
    "haircutWithheld": 4923.23,
    "highWaterMark": null,
    "operationalMark": null,
    "attribution": {
      "copperPrice": 0,
      "fx": 0,
      "operational": 0,
      "hedge": 0,
      "haircuts": 0,
      "fees": -9.75,
      "flows": 0
    },
    "attributionPerUnit": {
      "copperPrice": 0,
      "fx": 0,
      "operational": 0,
      "hedge": 0,
      "haircuts": 0,
      "fees": -0.00039,
      "flows": 0
    },
    "contributions": [
      {
        "eventId": "fee-2026-08-27",
        "type": "FEE_ACCRUAL",
        "note": "1.50 % p.a., one day on the NAV before fees",
        "effect": {
          "copperPrice": 0,
          "fx": 0,
          "operational": 0,
          "hedge": 0,
          "haircuts": 0,
          "fees": -9.75,
          "flows": 0
        }
      },
      {
        "eventId": "3c4fa615-2bed-44cc-8303-ebeca8db16fe",
        "type": "INVENTORY_REVALUATION",
        "note": "No revaluation on this day: the move against the real close stayed below the 0.25 % threshold",
        "evidenceRef": "sha256:27885d0b05cb",
        "effect": {
          "copperPrice": 0,
          "fx": 0,
          "operational": 0,
          "hedge": 0,
          "haircuts": 0,
          "fees": 0,
          "flows": 0
        }
      }
    ]
  },
  "inputs": {
    "eventLogSha256": "cf0a7398e8076cb011afb49b6d34815fa45ccf0c1c12e1d0d5579e145aed35ca",
    "eventCount": 19,
    "methodology": "design document §3.7 / owner checklist xCUP Share Price Update Events (revised), with §3.8 corrections"
  },
  "issuedAt": "2026-08-27T15:00:00.000Z",
  "signer": {
    "alg": "Ed25519",
    "publicKeyPem": "-----BEGIN PUBLIC KEY-----\nMCowBQYDK2VwAyEAK3Xme4H2XZPGZphfWnUzgoaNHm9nJleg2R+U9hC0ub8=\n-----END PUBLIC KEY-----\n",
    "kind": "dev-file"
  },
  "signature": "Wwb2k92huTrNJRjRLqts8A3MIgXzogFBP85Vxwyr7JwNOYcHOtn3DteGlQjtHFxbe27a/lHDxvJ+SeZprApyDw=="
}