Grayscale Bitcoin Trust ETF (GBTC) is an exchange-traded fund in the Digital Assets category. It has $8.13B in assets, an expense ratio of 1.50% and a 0.00% dividend yield. The trust’s Bitcoins are carried, for financial statement purposes, at fair value as required by U.S. generally accepted accounting principles (“GAAP”). The trust determines the fair value of Bitcoins based on the price provided by the Digital Asset Market that the trust considers its principal market as of 4:00 p.m., New York time, on the valuation date.