1 unchanged sentence
See Index to Financial Statements for a list of the financial statements being filed herein.
−Removed: The Sponsor, on behalf of the Teucrium Commodity Trust and each of the Funds that is a series of the Trust, assessed the effectiveness of both the Trust’s and each Fund’s internal control over financial reporting as of December 31, 2021.
+Added: The Sponsor, on behalf of the Teucrium Commodity Trust and each of the Funds that is a series of the Trust, assessed the effectiveness of both the Trust’s and each Fund’s internal control over financial reporting as of December 31, 2022.
In making this assessment, it used the criteria in the Internal Control - Integrated framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013.
−Removed: Based on the assessment, management of the Sponsor believes that, as of December 31, 2021, the internal control over financial reporting of both the Trust and each of the Fund that is a series of the Trust is effective.
+Added: Based on the assessment, management of the Sponsor believes that, as of December 31, 2022, the internal control over financial reporting of both the Trust and each Fund that is a series of the Trust is effective.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.