Company: FGDL
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001140361-25-030875
Chunk: 6

Company: Franklin Templeton Holdings Trust
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 6
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 Trust is an “emerging growth company” as that term is used in the Securities Act of 1933, as amended (the “Securities Act”) and, as such, the Trust may elect to comply with certain reduced public company reporting requirements. The accompanying
combined statements of assets and liabilities and combined schedules of
investments at June 30, 2025 and March 31, 2025, the combined statements of
operations, combined statements of cash flows and combined statements of changes
in net assets for the quarters ended June 30, 2025, and June 30, 2024, have been
prepared on behalf of the Trust, as registrant, combined with its one currently
offered series, the Fund, and for the Fund separately (included below in a
separate section of this report), and are unaudited. In the opinion of
management of the Sponsor of the Trust, all adjustments (which include normal
recurring adjustments) necessary to state fairly the financial position and
results of operations for all periods stated have been made. In addition, interim period
results are not necessarily indicative of results for a full-year period. These
financial statements and the notes thereto should be read in conjunction with
the Trust's and the Fund's financial statements included in the Annual Report
on Form 10-K for the fiscal year ended March 31, 2025. 
   The fiscal year of the Trust and the Fund is March 31st.

   2. SIGNIFICANT ACCOUNTING POLICIES

   In preparing financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”), management of the Sponsor makes estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amount of revenue and expenses reported during the period. Actual results could differ from these estimates.

   The accompanying unaudited financial statements were prepared in accordance with GAAP for interim financial information and with the instructions for Form 10-Q and the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

   The following is a summary of significant accounting policies followed by the Trust and the Fund.
   
   2.1. Basis of Presentation  
  
   The Sponsor has determined that the Trust falls within the scope of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 946, Financial Services - Investment Companies, and