What changed in this filing

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Item 4. Controls and Procedures

2026-08-14 compared with 2026-05-15 · 14 added, 13 removed, 13 unchanged (68% of the section changed)

2 unchanged sentences

The Trustee conducted an evaluation of the Trust’s

disclosure controls and procedures (as defined in Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, as amended (the

“Exchange Act”)).

Based on this evaluation, the Trustee has concluded that the disclosure controls and procedures of the Trust

were effective, as of the end of the period covered by this report, in ensuring that information required to be disclosed by the Trust

in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Trustee to allow timely decisions

regarding required disclosure.

disclosure controls and procedures (as defined in Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, as amended

(the “Exchange Act”)).

Based on this evaluation, the Trustee has concluded that the disclosure controls and procedures of

the Trust were effective, as of the end of the period covered by this report, in ensuring that information required to be disclosed by

the Trust in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Trustee to allow timely

decisions regarding required disclosure.

Due to the nature of the Trust as a passive entity

and in light of the contractual arrangements pursuant to which the Trust was created, including the provisions of (i) the Trust Agreement

and (ii) the Conveyance, the Trustee’s disclosure controls and procedures related to the Trust necessarily rely on (A) information

provided by the Sponsor, including information relating to results of operations, the costs and revenues attributable to the Trust’s

interest under the Conveyance and other operating and historical data, plans for future operating and capital expenditures, reserve information,

information relating to projected production, and other information relating to the status and results of operations of the Underlying

Properties and the Net Profits Interest, and (B) conclusions and reports regarding reserves by the Trust’s independent reserve

and in light of the contractual arrangements pursuant to which the Trust was created, including the provisions of (i) the Trust

Agreement and (ii) the Conveyance, the Trustee’s disclosure controls and procedures related to the Trust necessarily rely

on (A) information provided by the Sponsor, including information relating to results of operations, the costs and revenues attributable

to the Trust’s interest under the Conveyance and other operating and historical data, plans for future operating and capital expenditures,

reserve information, information relating to projected production, and other information relating to the status and results of operations

of the Underlying Properties and the Net Profits Interest, and (B) conclusions and reports regarding reserves by the Trust’s

independent reserve engineers.

Changes in Internal Control over Financial Reporting

During the quarter ended March 31, 2026, there

During the quarter ended June 30, 2026, there

were no changes in the Trust’s internal control over financial reporting that have materially affected, or are reasonably likely

7 unchanged sentences

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.

What changed 10-Q

Item 4. Controls and Procedures