Distribution Accrual and Settlement

Only settled eligible base assets count toward current wrapper backing. When settlement is counted into accounted base assets, unwrap value per share rises while share balances remain fixed.

Distribution accrual model

Distribution accrual is not reflected by increasing holder token counts. Instead, the wrapper model counts settled eligible base assets into accounted base assets after settlement, which raises unwrap value per share against the same wrapper-share supply.

Current backing counts settled base assets only. Amounts that are still in flight or not yet counted stay outside current backing until the settlement record is posted in the wrapper report set.

Settlement rules

  • Only settled eligible base assets count toward current wrapper backing.
  • Pending or in-flight amounts remain outside current accounted backing until settlement is complete.
  • Settlement events update wrapper NAV, reconciliation, and exception reporting.
  • Share balances remain unchanged across settlement-driven distribution accrual events.

Reported values

Raw vault balance
All base assets currently sitting in the wrapper vault.
Accounted base assets
Current wrapper backing after settlement and accounting are complete.
Pending unsettled amount
Amounts not yet counted into current wrapper backing.
Unwrap value per share
Current unwrap value per wrapper share.

Current published snapshot

Snapshot scope
Current published NAV artifact
Raw vault balance
90000000000000000000
Accounted base assets
90000000000000000000
Pending unsettled amount
0
Total shares
75000000000000000000
Unwrap value per share
1200000000000000000
Coverage ratio
1200000000000000000