{
  "schema": "alcum.attestation/1",
  "series": "SAMPLE-2026-B (hedged)",
  "network": "sepolia",
  "sample": true,
  "date": "2026-09-18",
  "valuation": {
    "nav": 267071.69,
    "units": 25000.463348,
    "unitValue": 10.6827,
    "dealingPrice": 10.6827,
    "dealing": {
      "allocations": 1,
      "allocatedUsdc": 4.95,
      "unitsIssued": 0.463348,
      "redemptions": 0,
      "unitsRetired": 0,
      "paidUsdc": 0,
      "nettedUsdc": 0,
      "netFlowUsdc": 4.95,
      "dealtOn": "2026-09-17"
    },
    "haircutWithheld": 0,
    "highWaterMark": null,
    "operationalMark": null,
    "attribution": {
      "copperPrice": 0,
      "fx": 0,
      "operational": 0,
      "hedge": 0,
      "haircuts": 0,
      "fees": -10.99,
      "flows": 4.95
    },
    "attributionPerUnit": {
      "copperPrice": 0,
      "fx": 0,
      "operational": 0,
      "hedge": 0,
      "haircuts": 0,
      "fees": -0.00044,
      "flows": 0
    },
    "contributions": [
      {
        "eventId": "7081499e-1a85-438a-b6bb-4a85d3af4292",
        "type": "ALLOCATION",
        "note": "Dealing 2026-09-17: allocation of 0xc439B2fb7a8C9682e2718A4898C5Eae6610E62e8, 5 USDC less ALCUM's entry fee 0.05",
        "evidenceRef": "sha256:3171ea27ac63",
        "effect": {
          "copperPrice": 0,
          "fx": 0,
          "operational": 0,
          "hedge": 0,
          "haircuts": 0,
          "fees": 0,
          "flows": 4.95
        }
      },
      {
        "eventId": "fee-2026-09-18",
        "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": -10.99,
          "flows": 0
        }
      }
    ]
  },
  "inputs": {
    "eventLogSha256": "cc1ac62580d246887836d2b54f60d6e074faa8ae4018b599d9faed62dc3094e2",
    "eventCount": 44,
    "methodology": "design document §3.7 / owner checklist xCUP Share Price Update Events (revised), with §3.8 corrections"
  },
  "issuedAt": "2026-09-18T15:00:00.000Z",
  "signer": {
    "alg": "Ed25519",
    "publicKeyPem": "-----BEGIN PUBLIC KEY-----\nMCowBQYDK2VwAyEAK3Xme4H2XZPGZphfWnUzgoaNHm9nJleg2R+U9hC0ub8=\n-----END PUBLIC KEY-----\n",
    "kind": "dev-file"
  },
  "signature": "0cQUiWqAJlUp8PIxLyfMdhO88WQlHrjX22cbZ+K65eno+3Bh1yaH7eL3rIDy0YJ1IXZHxIOEVgNwr3dPS5KVCw=="
}