{"url_path":"/sec/bdry/10-q/2026/item-5","section_key":"item-5","section_title":"Item 5 Other Information**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1610940/0001213900-26-057535-index.html","accession_number":"0001213900-26-057535","cik":"0001610940","ticker":"BDRY","issuer_name":"Amplify Commodity Trust","edgar_url":"https://www.sec.gov/Archives/edgar/data/1610940/0001213900-26-057535-index.html","primary_entity_key":"0001610940","primary_entity_name":"Amplify Commodity Trust"},"word_count":247,"has_tables":true,"body_markdown":"**Item 5. Other Information**\n\n \n\n(a)\nNone.\n\n \n\n(b)\nNot Applicable.\n\n \n\n(c) None of the Sponsor’s officers have adopted, modified or terminated plans under either a Rule 10b5-1 or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408 of Regulation S-K of the Securities Act of 1933) for the Trust or the Funds for the three months ended December 31, 2025.\n\n \n\n(d)\nIn November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”). This change is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses, allowing financial statement users to better understand the components of a segment’s profit or loss and assess potential future cash flows for each reportable segment and the entity as a whole. The amendments expand a public entity’s segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), clarifying when an entity may report one or more additional measures to assess segment performance, requiring enhanced interim disclosures and providing new disclosure requirements for entities with a single reportable segment, among other new disclosure requirements. The amendments are effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, and early adoption is permitted. Management has evaluated the impact of adopting this guidance with respect to the financial statements and disclosures and determined there is no impact for the Funds."}