ETHFI Token MiCA Whitepaper

No. FIELD CONTENT
00 Table of Contents

Summary

Part A - Information about the offeror or the person seeking admission to trading

Part B - Information about the issuer, if different from the offeror or person seeking admission to trading

Part C - Information about the operator of the trading platform in cases where it draws up the crypto-asset white paper and information about other persons drawing the crypto-asset white paper pursuant to Article 6(1), second subparagraph, of Regulation (EU) 2023/1114

Part D - Information about the crypto-asset project

Part E - Information about the offer to the public of crypto-assets or their admission to trading

Part F - Information about the crypto-assets

Part G - Information on the rights and obligations attached to the crypto-assets

Part H - Information on the underlying technology

Part I - Information on risks

Part J - Information on the sustainability indicators in relation to adverse impact on the climate and other environment-related adverse impacts

01 Date of notification 02-12-2025
02 Statement in accordance with Article 6(3) of Regulation (EU) 2023/1114 This crypto-asset white paper has not been approved by any competent authority in any Member State of the European Union. The person seeking admission of trading of the crypto-asset is solely responsible for the content of this crypto-asset white paper.
03 Compliance statement in accordance with Article 6(6) of Regulation (EU) 2023/1114 This crypto-asset white paper complies with Title II of Regulation (EU) 2023/1114 and, to the best of the knowledge of the management body, the information presented in the crypto-asset white paper is fair, clear and not misleading and the crypto-asset white paper makes no omission likely to affect its import.
04 Statement in accordance with Article 6(5), points (a), (b), (c), of Regulation (EU) 2023/1114 The crypto-asset referred to in this crypto-asset white paper may lose its value in part or in full, may not always be transferable and may not be liquid.
05 Statement in accordance with Article 6(5), point (d), of Regulation (EU) 2023/1114 Not applicable
06 Statement in accordance with Article 6(5), points (e) and (f), of Regulation (EU) 2023/1114 The crypto-asset referred to in this white paper is not covered by the investor compensation schemes under Directive 97/9/EC of the European Parliament and of the Council or the deposit guarantee schemes under Directive 2014/49/EU of the European Parliament and of the Council.
SUMMARY
07 Warning in accordance with Article 6(7), second subparagraph, of Regulation (EU) 2023/1114

Warning

This summary should be read as an introduction to the crypto-asset white paper. The prospective holder should base any decision to purchase this crypto-asset on the content of the crypto-asset white paper as a whole and not on the summary alone.

The admission to trading of this crypto-asset does not constitute an offer or solicitation to purchase financial instruments and any such offer or solicitation can be made only by means of a prospectus or other offer documents pursuant to the applicable national law.

This crypto-asset white paper does not constitute a prospectus as referred to in Regulation (EU) 2017/1129 of the European Parliament and of the Council or any other offer document pursuant to Union or national law.

08 Characteristics of the crypto-asset

ETHFI (the “Token”) is the native governance token of the Ether.Fi protocol, a decentralized liquid restaking platform on the Ethereum network. ETHFI is a fungible ERC-20 token recorded on the Ethereum blockchain and staking of ETHFI takes place on Ethereum.

Governance

Holders of ETHFI are granted governance rights within the Ether.Fi Decentralized Autonomous Organization (“DAO”). Token holders direct how the protocol's treasury is managed. All such rights are exercised through associated interfaces, or direct interaction with the blockchain, using a self-custodied blockchain wallet.

Staking

Holders of ETHFI can also stake ETHFI to access membership levels, loyalty points and other rewards within the protocol.

The rights described above are exclusively tied to the on-chain actions and decisions of the decentralized protocol and do not depend on the actions of any centralized entity. Purchasers of the Token obtain the rights to participate in staking and the decentralized governance of the Ether.Fi treasury. Purchasers do not acquire ownership, profit-sharing rights, or any entitlement to financial returns. The Token does not represent a claim on any asset or obligation of the Foundation.

The rights and obligations of Token holders are discussed further in Sections G.1-G.3.

09 Not applicable
10 Key information about the offer to the public or admission to trading The Ether.Fi Foundation (the “Foundation”) is seeking admission to trading of its Token on trading platforms in the EU, with a view to facilitating increased liquidity to promote greater participation in the project (for example, via participation in governance). The Foundation intends to seek listing on Kraken (i.e., the EU crypto-asset trading platform operated by Payward Global Solutions Limited) in addition on OKX (i.e., on the EU crypto-asset trading platform operated by OKCoin Europe Limited), and other crypto-asset trading platforms in the future.
Part A - Information about the offeror or the person seeking admission to trading
A.1NameEther.Fi Foundation
A.2Legal formExempted Limited Guarantee Foundation Company incorporated in the Cayman Islands with Limited Liability
A.3Registered addressLeeward Management Limited, Suite 3119, 9 Forum Lane, Camana Bay, PO Box 144, George Town, Grand Cayman KY1-9006, Cayman Islands
A.4Head officeNot applicable
A.5Registration date2024-01-26
A.6Legal entity identifierNot applicable
A.7Another identifier required pursuant to applicable national lawCR-406593
A.8Contact telephone number+1 345-525-1371
A.9E-mail addressadmin@etherfifoundation.org
A.10Response time (Days)14
A.11Parent companyNot applicable
A.12Members of the management body
Identity Function Business Address
Glenn Kennedy Director Leeward Management Limited, Suite 3119, 9 Forum Lane, Camana Bay, PO Box 144, George Town, Grand Cayman KY1-9006, Cayman Islands
Vecheslav Silagadze Director Leeward Management Limited, Suite 3119, 9 Forum Lane, Camana Bay, PO Box 144, George Town, Grand Cayman KY1-9006, Cayman Islands
A.13Business activityThe Ether.Fi Foundation exists to oversee and carry out the decisions of the ETHFI Token holders, and to steward the treasury and protocol.
A.14Parent company business activityNot applicable
A.15Newly establishedtrue
A.16Financial condition for the past three yearsNot applicable. Established for less than three years.
A.17Financial condition since registrationAt the time of drafting this white paper the Foundation has been financially stable since its registration. The Ether.fi Foundation commenced governance and treasury operations following registration and was capitalized through its protocol treasury allocation of ETHFI. As of September 30, 2025, the Foundation held assets with a fair market value of US$306M, of which approximately US$285M consists of ETHFI. As at the date of this white paper, the remaining balance is held in USDC and other stablecoins, ETH, weETH, WBTC, and cbBTC, providing diversified liquidity. As at the date of this white paper, the Foundation operates with a lean structure and minimal direct staffing, relying on ecosystem contributors rather than a traditional operating company model. To date, treasury activity has focused on supporting ecosystem growth while maintaining sufficient reserves and runway. At the time of drafting this white paper, the Foundation has no external debt obligations and retains adequate liquidity to meet its long-term objectives.
Part B - Information about the issuer, if different from the offeror or person seeking admission to trading
B.1Issuer different from offerorfalse
B.2NameNot applicable
B.3Legal formNot applicable
B.4Registered addressNot applicable
B.5Head officeNot applicable
B.6Registration dateNot applicable
B.7Legal entity identifierNot applicable
B.8Another identifierNot applicable
B.9Parent companyNot applicable
B.10Members of the management bodyNot applicable
B.11Business activityNot applicable
B.12Parent company business activityNot applicable
Part C - Information about the operator of the trading platform in cases where it draws up the crypto-asset white paper and information about other persons drawing the crypto-asset whitepaper pursuant to Article 6(1), second subparagraph, of Regulation (EU) 2023/1114
C.1NameNot applicable
C.2Legal formNot applicable
C.3Registered addressNot applicable
C.4Head officeNot applicable
C.5Registration dateNot applicable
C.6Legal entity identifierNot applicable
C.7Another identifierNot applicable
C.8Parent companyNot applicable
C.9Reason for crypto-Asset white paper PreparationNot applicable
C.10Members of the Management bodyNot applicable
C.11Operator business activityNot applicable
C.12Parent company business activityNot applicable
C.13Other persons drawing up the crypto- asset white paperNot applicable
C.14Reason for drawing the white paper by persons referred to in Article 6(1)Not applicable
Part D - Information about the crypto-asset project
D.1Crypto-asset project nameEther.Fi
D.2Crypto-assets nameEther.Fi
D.3AbbreviationETHFI
D.4Crypto-asset project descriptionThe Ether.Fi protocol is a liquid restaking protocol on the Ethereum network, allowing users to stake crypto-assets while retaining control of their keys. ETHFI is the native governance token of the Ether.Fi protocol, which gives community members voting rights to meaningfully participate in key decisions related to treasury management, namely how the protocol's treasury funds are allocated for ecosystem development, grants, and partnerships.
D.5Details of all natural or legal persons involved in the implementation of the crypto-asset project
Identity Business Address
Ether.Fi Foundation c/o Leeward Management Limited, Suite 3119, 9 Forum Lane, Camana Bay, George Town, Grand Cayman, KY1-9006, Cayman Islands
Ether.Fi SEZC 71 Fort Street, PO Box 500, Grand Cayman, KY1-1106, Cayman Islands
D.6Utility Token Classificationfalse
D.7Key Features of Goods/Services for Utility Token ProjectsNot applicable
D.8Plans for the token

Past Milestones

• Token Minted: The Token was minted on March 2024.

• Token Distributed at Launch: 89 token warrants were issued to equity investors in Ether.Fi SEZC, all of which have since been exercised for an aggregate of approximately 459,145,571.41 ETHFI. In addition, 29 simple agreements for future tokens (“SAFTs”) were executed with non-U.S. investors and U.S. accredited investors, entitling those parties to receive a total of 23,516,259.51 ETHFI. Further, ETHFI was distributed through a series of airdrops to participants based on their contributions to the Ether.Fi protocol, its community, and the broader ecosystem.

• Protocol Fee Distribution: Mechanisms where a portion of the fees generated by the protocol were used for strategic Token buybacks. These Tokens would then be distributed to active ETHFI stakers, thereby directly rewarding community members for their long-term commitment. This change was implemented on December 2024 and again on November 2025.

• Staking Rewards: Staking system that provided additional benefits and rewards to users who stake and lock their ETHFI Tokens for extended periods. This would incentivize holding and reduce market volatility. This change was implemented on July 2024.

These plans (with the exception of token minting and distribution at launch) were subject to community approval and discussed and voted on through the Ether.Fi governance portal and duly implemented.

Disclaimer: Foundation does not control protocol upgrades nor the implementation of any future milestones into the Ether.Fi protocol. Rather, Ether.Fi SEZC is responsible for developing the protocol, the platform, and services offered by the overall Ether.Fi ecosystem. By purchasing ETHFI, you acquire the current functionality of the Token based on the Ether.Fi protocol as it exists at the time of purchase. The future of the Foundation treasury will be determined by Token holders through the Ether.Fi protocol's governance process.

D.9Resource allocationResources include engaging technical resources from developers, legal and compliance resources from counsel, and financial resources by means of services agreements from various third parties, including Ether.Fi SEZC. Resources that support the protocol are also employed. A portion of the ETHFI supply is earmarked to cover essential operational costs and service providers, including risk curators, smart-contract auditors, and oracle providers. Today, the Foundation works with partners such as Chaos Labs, Certora, and Chainlink, as well as legal counsel and core administrative support. Beyond that, we engage technical resources from external developers, leverage legal and compliance teams from counsel, and utilize financial and operational services under agreements with third parties, including Ether.fi SEZC. These resources ensure the protocol remains secure, compliant, and able to scale responsibly.
D.10Planned use of Collected funds or crypto-AssetsNot applicable
Part E - Information about the offer to the public of crypto-assets or their admission to trading
E.1Public offering or admission to tradingATTR
E.2Reasons for public offer or admission to tradingThe Foundation is seeking admission of the Token to trading in the EU, with a view to facilitating increased liquidity of the Token to promote greater participation in relation to the project (for example, via participation in governance).
E.3Fundraising targetNot applicable
E.4Minimum subscription goalsNot applicable
E.5Maximum subscription goalsNot applicable
E.6Oversubscription acceptanceNot applicable
E.7Oversubscription allocationNot applicable
E.8Issue priceNot applicable
E.9Official currency or any other crypto- assets determining the issue priceNot applicable
E.10Subscription feeNot applicable
E.11Offer price determination methodNot applicable
E.12Total number of offered/traded crypto- assetsNot applicable
E.13Targeted holdersALL
E.14Holder restrictionsThere are no restrictions as to the type of holders of the Token at the Ether.Fi protocol level. Exchanges may impose restrictions on holders of Tokens on their respective exchanges, in accordance with applicable laws and internal policies.
E.15Reimbursement noticeNot applicable
E.16Refund mechanismNot applicable
E.17Refund timelineNot applicable
E.18Offer phasesNot applicable
E.19Early purchase discountNot applicable
E.20Time-limited offerNot applicable
E.21Subscription period beginningNot applicable
E.22Subscription period endNot applicable
E.23Safeguarding arrangements for offered funds/crypto- AssetsNot applicable
E.24Payment methods for crypto-asset purchaseNot applicable
E.25Value transfer methods for reimbursementNot applicable
E.26Right of withdrawalNot applicable
E.27Transfer of Purchased crypto- assetsNot applicable
E.28Transfer time scheduleNot applicable
E.29Purchaser's technical requirementsNot applicable
E.30Crypto-asset service provider (CASP) nameNot applicable
E.31CASP identifierNot applicable
E.32Placement formNot applicable
E.33Trading platforms namePayward Global Solutions Limited: https://eu.kraken.com; OKCoin Europe Limited: https://www.okx.com/
E.34Trading platforms Market identifier code (MIC)PGSL LEI: 9845003D98SCC2851458; LEI: 54930069NLWEIGLHXU42
E.35Trading platforms accessHow investors can access the EU crypto-asset trading platforms on which the Token may be listed will vary depending on the requirements and terms and conditions of each platform. Investors should refer to relevant information provided by the relevant trading platform with respect to access and ability to transact in the Token via the platform.
E.36Involved costsThe use of services offered by the above listed trading platform may involve costs, including transaction fees, withdrawal fees and other charges. These costs are determined and set by the platform and are not controlled, influenced, or governed by the Foundation. Investors should refer to relevant information provided by the relevant trading platform with respect to access and transacting in the Token via the platform.
E.37Offer expensesNot applicable
E.38Conflicts of interestTo the Foundation's knowledge, there are no potential conflicts of interest of the persons involved in the admission to trading, arising in relation to the admission at the time of drawing up this white paper.
E.39Applicable lawThe applicable law governing the admission to trading of the Token on an EU crypto-asset trading platform, including any transactions effected in the Token by investors via the platform, will vary depending on the relevant trading platform. Investors should refer to the terms and conditions of the relevant trading platform.
E.40Competent courtThe competent court with respect to disputes or claims relating to the admission to trading of the Token on an EU crypto-asset trading platform, including any transactions effected in the Token by investors via the platform will vary depending on the relevant trading platform and the nature and location of the investor.
Part F - Information about the crypto-assets
F.1Crypto-asset typeCrypto-asset other than an asset-referenced token or e-money token
F.2Crypto-asset functionality

The ETHFI Token is the native governance token of the Ether.Fi protocol, a decentralized liquid restaking platform on the Ethereum network.

ETHFI holders are granted voting rights within the Ether.Fi DAO. Token holders direct treasury management, namely how the protocol's treasury funds are allocated for ecosystem development, grants, and partnerships.

The Token's utility includes:

• Staking and Rewards: While ETH is the primary asset staked on the platform to earn rewards, ETHFI can be staked to gain access to exclusive benefits, such as a share of the protocol's monthly fees. This incentivizes long-term holding and active participation.

F.3Planned application of functionalitiesNot applicable
F.4Type of crypto-asset white paperOTHR
F.5The type of submissionNEWT
F.6Crypto-asset Characteristics

Overview

• ETHFI is the native crypto-asset of the Ether.Fi protocol.

• ETHFI is a fungible ERC-20 token recorded on the Ethereum blockchain.

• Staking of ETHFI takes place on Ethereum.

Key functionality

The Token is intended to serve the main functions on the Ether.Fi protocol described in F.2.

No profit rights, ownership, etc.

ETHFI does not confer any profit rights, ownership in the Foundation, rights to financial returns, and is not backed by any underlying asset. Its sole purpose is to facilitate decentralized participation in and direct management of the Foundation treasury. While certain Ether.Fi protocol fees may be used for ETHFI buybacks on the secondary market, with such ETHFI being distributed as rewards to ETHFI stakers, these rewards are generated and transferred to holders autonomously and programmatically through the operation of the protocol, without the involvement of any legal entity (including the Foundation). Holders also do not have an entitlement or right that is actionable against any legal entity (including the Foundation) to such rewards.

F.7Commercial name or trading nameEther.Fi
F.8Website of the issuerThe Foundation does not have a website. The website of the project is https://etherfi.gitbook.io/gov
F.9Starting date of offer to the public or admission to trading2026-03-04
F.10Publication date2026-03-04
F.11Any other services provided by the issuerNone. The Foundation does not provide services outside the scope of MiCA. It does not act as a CASP or financial service provider under other EU or national frameworks.
F.12Language or languages of the crypto-asset white paperEnglish
F.13Digital token identifier code9GGBS7NSH
F.14Functionally fungible group digital token identifierRJTJR45MC
F.15Voluntary data flagFalse
F.16Personal data flagTrue
F.17LEI eligibilityTrue
F.18Home Member StateIreland
F.19Host Member StatesAustria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
Part G - Information on the rights and obligations attached to the crypto-assets
G.1Purchaser rights and obligations

As a holder of the ETHFI Token, a purchaser will have the right to hold and transfer the Token on Ethereum and in relation to the protocol, gains the following rights, which are programmatically enforced by the protocol's smart contracts:

Governance Rights: Token holders have the right to participate in the decentralized governance of the Ether.fi protocol treasury. This includes:

o Proposing Changes: A Proposer submits new governance proposals in relation to use of the Foundation's treasury for community consideration.

o Voting on Proposals: Token holders can vote on proposals that affect the use of the Foundation's treasury.

Protocol Utility Rights: ETHFI Token holders have the right to utilize the Token for its intended functions within the Ether.fi ecosystem. This includes:

o Staking for Benefits: The right to stake ETHFI to access membership levels, loyalty points, and other rewards within the protocol.

These rights are exclusively tied to the on-chain actions and decisions of the decentralized protocol and do not depend on the actions of any centralized entity. Purchasers of the Token obtain the rights to participate in staking and the decentralized governance of the Foundation treasury. Purchasers do not acquire ownership, profit-sharing rights, or any entitlement to financial returns. The Token does not represent a claim on any asset or obligation of the Foundation.

Obligations of the Purchaser

By acquiring and holding ETHFI Tokens, the purchaser assumes certain responsibilities and acknowledges specific risks and obligations:

Responsibility for Self-Custody: The purchaser is solely responsible for the secure management and storage of their private keys and digital wallets. The Ether.fi protocol is non-custodial, and no centralized entity can recover lost or stolen tokens. This obligation is fundamental to participating in a decentralized ecosystem.

Compliance with Laws: The purchaser is obligated to comply with all applicable laws and regulations in their jurisdiction, including those related to cryptocurrency transactions, taxation, and securities. The purchaser is responsible for their own tax obligations arising from the acquisition, holding, and transfer of ETHFI Tokens.

Risk Acknowledgment: The purchaser acknowledges and accepts the inherent risks associated with holding a volatile crypto-asset, including the risk of significant price fluctuations, smart contract vulnerabilities, and regulatory changes. The purchaser has an obligation to conduct their own due diligence and understand these risks before acquiring the Token.

No Fiduciary Duty: By purchasing ETHFI, the Token holder acknowledges that neither Ether.fi Foundation nor Ether.Fi SEZC have any fiduciary or other legal duty to the Token holder. The relationship is based on the functional and technical specifications of the decentralized protocol.

G.2Exercise of rights and obligations

Exercising Governance Rights

To exercise governance rights, an ETHFI Token holder must connect their non-custodial wallet to the Ether.Fi governance portal. This portal, which is a decentralized application (dApp) interface, displays active proposals and voting history. The process for voting is as follows:

1. Connecting the Wallet: The user connects a compatible Ethereum wallet to the governance portal. The portal reads the user's ETHFI Token balance to determine their voting power.

2. Casting a Vote: The user selects a proposal and casts their vote ("For," "Against," or "Abstain"). This action initiates a small smart contract transaction that requires a nominal amount of ETH for gas fees to be executed on the Ethereum blockchain.

3. Delegation of Votes: A Token holder who does not wish to participate directly can delegate their voting power to another address or a community representative. This is a secure, on-chain transaction that allows for passive participation while maintaining the integrity of the voting process.

Fulfilling Obligations

The primary obligation of an ETHFI Token holder is to ensure the security of their own digital assets. This is fundamental to a self-custodial model. This includes, but is not limited to:

Securing Private Keys: The purchaser must use secure practices to store their private keys, such as using a hardware wallet or a passphrase-protected software wallet.

Transaction Due Diligence: Before executing any transaction, the purchaser should verify the contract address and the details of the transaction to prevent malicious attacks or scams.

The decentralized nature of the protocol means that all actions, from voting to securing assets, are the sole responsibility of the individual Token holder.

G.3Conditions for modifications of rights and obligations

A proposal from a Proposer could be initiated and approved through a community vote:

Proposal Submission: A Proposer can submit a formal proposal for governance of the Ether.fi protocol treasury.

Community Discussion: Before a vote, proposals are debated and refined by the community on forums and public channels to ensure transparency and broad consensus.

On-Chain Voting: The final decision is made by ETHFI Token holders through a secure, on-chain voting mechanism. A proposal is adopted only if it receives the required majority of votes, as defined by the DAO's governance parameters.

This governance process means that no single entity, including the original development team, can unilaterally alter the rules of the rights and obligations of the holders of the ETHFI Token.

G.4Future public offersAs of the date of this white paper, there are no anticipated future public offers planned by the Foundation.
G.5Issuer retained crypto-assetsAs part of the initial distribution of the Token, the Issuer retained 334,000,000 Tokens out of the total supply and as at the date of this white paper, the Issuer continues to hold around 22% of total supply
G.6Utility token classificationFalse
G.7Key features of goods/services of utility tokensNot applicable
G.8Utility tokens redemptionNot applicable
G.9Non-trading requestTrue
G.10Crypto-assets purchase or sale modalitiesNot applicable
G.11Crypto-assets transfer restrictionsExchanges may impose restrictions on holders of Tokens on their respective exchanges, in accordance with applicable laws and internal policies. Token holders who acquire the Token through “private sales” are subject to restrictions as per the terms of sale.
G.12Supply adjustment protocolsFalse
G.13Supply adjustment mechanismsA portion of ETHFI may be periodically burned and removed from circulation as part of broader treasury and Token management strategies. The Foundation may also conduct open market buybacks to acquire ETHFI for burning, which could reduce circulating supply over time and align Token value with ecosystem growth. Any buyback or burn activity conducted by the Foundation will be conducted in accordance with applicable legal and regulatory requirements.
G.14Token Value Protection SchemesFalse
G.15Token value protection schemes descriptionNot applicable
G.16Compensation schemesFalse
G.17Compensation schemes descriptionNot applicable
G.18Applicable lawCayman Islands law.
G.19Competent courtCayman Islands courts.
Part H - Information on the underlying technology
H.1Distributed ledger technology (DTL)The Token is deployed on the Ethereum mainnet, a public and permissionless distributed ledger based on blockchain technology. The Token is implemented via a set of smart contracts deployed to Ethereum and is accessible to any compatible wallet.
H.2Protocols and technical standardsThe Token conforms to the ERC-20 token standard and interacts with Ethereum-compatible smart contracts to facilitate distribution, claiming, staking, and governance. Token transfers, approvals, and other on-chain operations follow the established ERC-20 interface.
H.3Technology usedAs an ERC-20 token, the Token was deployed as an immutable smart contract on the Ethereum blockchain. Users can manage the Token through either their own non-custodial wallet software provided by third parties, through various custodial options, or by directly interacting with the Token's smart contract through a third-party API.
H.4Consensus mechanismETHFI was deployed on the Ethereum blockchain. Ethereum operates on a Proof-of-Stake (PoS) consensus mechanism, where validators secure the network by staking ETH and proposing or attesting to blocks of transactions. Validators earn rewards for honest participation in the network.
H.5Incentive mechanisms and applicable fees

The Ethereum network operates on a Proof-of-Stake (PoS) consensus mechanism. Validators stake ETH to secure the network and, in return, receive rewards in the form of block issuance and transaction fees. Transaction fees on Ethereum consist of a base fee, which is algorithmically adjusted based on network demand and is burned (per EIP-1559), and a priority fee (tip), which is paid to validators as an incentive to prioritize inclusion of a transaction in a block.

Validator rewards are generated from:

• Priority fees attached to user-submitted transactions,

• Newly issued ETH as part of consensus-level incentives, and

• MEV (Maximal Extractable Value), which represents additional ordering incentives captured by validators through transaction sequencing.

Users interacting with Ethereum-based tokens or smart contracts are required to pay network fees denominated in ETH. These fees are not collected by the Foundation but are inherent to the operation of the Ethereum blockchain and are paid directly to validators or burned by protocol rules. As such, the Foundation has no control over Ethereum network fees, which are determined algorithmically by network conditions and validator dynamics.

ETHFI, which is an Ethereum-based ERC-20 token, includes an optional on-chain staking mechanism that allows holders to deposit tokens into a staking contract to earn protocol-aligned fees detailed below. The protocol does not charge fees for staking or unstaking; however, users are responsible for standard Ethereum network gas fees, which are paid to validators and not retained by the Foundation.

Withdrawal Fee Buybacks: 100% of all revenue generated from staked ETH withdrawal fees generated—both implicit (delayed exits) and explicit (instant exits)—is allocated to buybacks of ETHFI. These buybacks are executed on a weekly cadence. The resulting ETHFI is remitted directly to staked ETHFI holders, distributing protocol value fees back to active staked ETHFI holders.

Protocol Revenue Fees Buybacks (Monthly): A portion of revenue fees generated from the broader Ether.fi protocol—including Stake, Liquid, and Cash products—is also allocated for ETHFI buybacks. These buybacks occur on a monthly cadence. As with weekly buybacks, the acquired ETHFI is distributed to staked ETHFI holders.

In accordance with approved governance proposals, all buyback-derived ETHFI is redistributed to staked ETHFI holders. A portion of this may also be allocated toward enhancing on-chain liquidity, at the discretion of the DAO or Foundation when needed for market stability and accessibility.

H.6Use of distributed ledger technologyFalse
H.7DLT functionality descriptionNot applicable
H.8AuditTrue
H.9Audit outcome

The Ether.fi protocol and related smart contracts have been subjected to multiple independent audits by blockchain security firms. These assessments were performed to verify code integrity, contract logic, and adherence to recognized security best practices prior to and following major deployments. Security auditing firms such as CertiK, Zellic, Halborn, and others have been engaged to audit smart contracts prior to launch or upgrade.

As of the latest submission date, no high- or critical-severity findings were identified, and any findings in prior audits have been resolved.

All audit documentation is maintained in the project's public repository under the “/audits” directory on GitHub (https://github.com/etherfi-protocol/smart-contracts/tree/master/audits).

Part I - Information on risks
I.1Offer-related risks

Tokenomics and Market Risks

Liquidity and Trading Risk: If the Token is listed on major exchanges, there is no guarantee of sufficient liquidity. Low trading volume could make it difficult for Token holders to sell their Tokens without a significant impact on the price, leading to potential losses.

Concentration Risk: If a small number of wallets hold a significant percentage of the total Token supply, this creates a concentration risk. These large holders could manipulate the market or sell off a large portion of their Tokens, causing extreme price volatility.

Regulatory and Legal Risks

Evolving Regulatory Landscape: The legal and regulatory status of cryptocurrencies, especially those related to staking protocols like the Token, is constantly changing. New laws, regulations, or enforcement actions in key jurisdictions could negatively impact the protocol's operations and the Token's value.

Classification as a Security: There is a risk that regulatory bodies could classify the Token as a security. If this were to happen, the Token and the protocol could be subject to strict securities laws, which could hinder its functionality and marketability.

Sanctions and Restrictions: The protocol operates globally, but it is subject to sanctions and restrictions imposed by various governments. Users from certain jurisdictions may be unable to participate in the offering or use the protocol, which could limit the Token's reach and utility.

Protocol and Operational Risks

Smart Contract Vulnerabilities: The protocol relies on complex smart contracts to manage staking, restaking, and token distribution. Despite rigorous audits, these contracts could contain undiscovered bugs or vulnerabilities that malicious actors could exploit, leading to a loss of user funds.

Oracle Failure: The protocol may rely on oracles—data feeds that provide external information to smart contracts—to determine certain values or execute functions. If an oracle is compromised or provides incorrect data, it could lead to the incorrect execution of a smart contract and significant financial losses.

I.2Issuer-related risks

Governance Risks

Voting Inefficiency: The Token is a governance token for the DAO. However, active participation in DAO governance can be low. Low voter turnout can lead to decisions being made by a small fraction of the community, or it can slow down critical updates and bug fixes due to a lack of quorum. This can also lead to a "tyranny of the majority" where a few powerful token holders can disproportionately influence outcomes.

Operational and Transparency Risks

Lack of Transparency: While the protocol is built on a public blockchain, there may be a lack of transparency regarding the use of treasury funds, the vesting schedules of team tokens, or other financial details. This can erode trust and make it difficult for the community to hold the team accountable.

Improper Use of Funds: The funds raised from Token sales or those held in the DAO treasury may not be used effectively or as promised in the whitepaper. Mismanagement, misappropriation, or simply poor investment decisions with these funds could jeopardize the protocol's future development and growth.

Regulatory and Legal Risks

Legal Entity and Liability Risk: The legal status of a DAO and its members is often unclear and varies across jurisdictions. Token holders, as "members" of the DAO, could be held personally liable for the actions or liabilities of the protocol, especially if it is not legally recognized as a distinct entity.

Intellectual Property and Third-Party Risk: The protocol may rely on third-party services, open-source code, or intellectual property. There is a risk that these dependencies could be subject to legal disputes, licensing issues, or could be discontinued, which would negatively impact the protocol's operations.

I.3Crypto-assets- related risks

Technology and Network Risks

Underlying Network Risk (Ethereum): The value of the Token is directly tied to the health and security of the Ethereum network. Any major network-wide issues, such as a consensus failure, a significant bug, or a large-scale attack on the Ethereum protocol, could severely impact the value of staked ETH and, by extension, the Token.

Smart Contract Risk: The protocol relies on a series of complex smart contracts for its core functionality, including the minting of eETH and the governance of the protocol. Despite being audited, these smart contracts may contain undiscovered bugs or vulnerabilities. An exploit of these vulnerabilities could lead to the loss of staked ETH or other assets locked in the protocol, which would directly devalue the Token.

Centralization of Staking: A risk to the long-term security of the Ethereum network is the centralization of staking, where a few large entities control a significant portion of the total staked ETH. If this centralization occurs, it could pose a systemic risk to the network, and as a major liquid staking protocol, Ether.Fi could contribute to or be affected by this centralization, which could impact the network's security and reputation.

Market and Liquidity Risks

Liquidity Risk: The liquidity of the Token on exchanges is not guaranteed. While a token may be listed on a major exchange, there is no assurance that it will maintain sufficient trading volume. Low liquidity can make it difficult for holders to sell their Tokens without causing significant price impact, leading to a potential loss of value.

Price Volatility: The value of the Token is highly volatile and speculative. Its price can fluctuate dramatically in a short period due to market sentiment, news, or broader cryptocurrency market trends. There is no guarantee that the Token will maintain its value, and it could experience a complete loss of value.

Interoperability and Bridge Risk: To function across different layers and protocols, ETHFI or its associated tokens like eETH may need to be bridged to other blockchains. These bridges are often a point of vulnerability and have been the target of major exploits. A hack or failure of a bridge used by the Ether.Fi protocol could lead to a significant loss of bridged assets and a loss of confidence in the Token.

Buyback Mechanism Risk: The Token buyback program relies on the protocol's ability to earn ongoing fees, which may be affected by market conditions, network activity, or technical and regulatory changes. Even as a systematic process, buybacks do not guarantee price support, liquidity, or appreciation, and Token value may fluctuate independently. Regulatory developments could also impact the timing, structure, or execution of buybacks. Participants should not view the program as an assurance of future performance or Token value.

Token Burning Risk: Token burns permanently remove ETHFI from circulation and are intended to reduce supply and support the Token's economic model. However, there is no assurance that such burns will increase Token value, demand, or liquidity, as market conditions and external factors may outweigh their effects. Burns are irreversible and may limit future flexibility in treasury management or ecosystem incentives. Additionally, changing regulatory requirements could affect how or when burns are conducted. Participants should not view burns as a guarantee of price support or predictable economic outcomes.

Economic and Financial Risks

Incentive Misalignment: The tokenomics of ETHFI, including its reward mechanisms and governance structure, may not perfectly align with the long-term interests of all Token holders. An imbalance in incentives could lead to actions that benefit a specific group (e.g., large holders) at the expense of others, which could harm the Token's value.

Competition Risk: The liquid restaking space is highly competitive, with new protocols and services constantly emerging. Ether.fi faces stiff competition from other protocols that may offer more attractive yields, better user experience, or different services. Failure to compete effectively could lead to a decrease in its market share and a decline in the value of the ETHFI Token.

Restaking and AVS Risks: A key feature of Ether.Fi is its native restaking via EigenLayer, which allows staked ETH to be used to secure other networks, or Actively Validated Services (“AVS”). Each AVS has its own set of rules and risks. If an AVS suffers a security breach or experiences a slashing event, the restaked ETH and, by extension, the ETHFI Token, could be negatively affected.

I.4Project implementation- related risks

Technology and Development Risks

Roadmap Failure: The project's success depends on the core team's ability to execute on its stated roadmap. There is a risk that the project will fail to deliver key features, meet planned milestones, or address emerging technical challenges, which could harm the protocol's adoption and the Token's value.

Scalability Issues: As a liquid restaking protocol on Ethereum, growth is tied to the scalability of its underlying technologies. While Ethereum is undergoing upgrades, the protocol may face its own scalability constraints as the number of users and transactions increases, leading to network congestion, high transaction fees, and a poor user experience.

Third-Party Integration Risk: The protocol may rely on third-party services, APIs, or protocols (e.g., EigenLayer for restaking). A failure, bug, or security vulnerability in a third-party service could have a cascading effect, disrupting the protocol and leading to losses or service interruptions.

Unforeseen Technical Complexity: The liquid restaking and DeFi space is a rapidly evolving and technically complex field. The project may encounter unforeseen technical hurdles that require significant time and resources to solve, potentially causing development delays and increasing costs.

Security and Operations Risks

Vulnerability to Hacks and Exploits: Despite security audits, smart contracts and the protocol's infrastructure could contain undiscovered vulnerabilities that malicious actors could exploit. This could lead to the theft of staked assets, a loss of user funds, and a complete breakdown of trust in the protocol.

Key Management Risk: The security of the protocol's funds and operations relies on the proper management of private keys. A loss, theft, or compromise of a private key for a critical smart contract or treasury wallet could lead to an irreversible loss of funds. The Foundation will not be able to provide assistance or remedy to Token holders in such circumstances.

Governance Security Risk: As the protocol decentralizes and shifts to a DAO governance model, there is a risk that the governance process itself could be compromised. This could occur through a "51% attack" (where a single entity gains control of a majority of voting power) or through a social engineering attack that tricks Token holders into voting for a malicious proposal.

Execution and Human Capital Risks

Personnel Risk: The project's success is highly dependent on the continued involvement and expertise of its core development team and key contributors. The departure of key personnel could jeopardize the protocol's ongoing development, maintenance, and security.

Lack of Adoption: The protocol may fail to gain significant market adoption and attract a critical mass of users. Without a robust user base, the network effect that drives value in liquid restaking protocols would not materialize, and the Token's utility and value would diminish.

Inadequate Community Management: The project's long-term success is also dependent on a strong and engaged community. Poor communication, a failure to address community concerns, or an inability to foster a positive environment could lead to a loss of community trust and support.

I.5Technology-related risks

Underlying Network Risk (Ethereum): The value of the Token is directly tied to the health and security of the Ethereum network. Any major network-wide issues, such as a consensus failure, a significant bug, or a large-scale attack on the Ethereum protocol, could severely impact the value of staked ETH and, by extension, the Token.

Smart Contract Vulnerabilities: The protocol relies on complex smart contracts to manage staking, restaking, and token distribution. Despite rigorous audits, these contracts could contain undiscovered bugs or vulnerabilities that malicious actors could exploit, leading to a loss of user funds.

Third-Party Integration Risk: The protocol may rely on third-party services, APIs, or protocols (e.g., EigenLayer for restaking). A failure, bug, or security vulnerability in a third-party service could have a cascading effect, disrupting the protocol and leading to losses or service interruptions.

Unforeseen Technical Complexity: The liquid restaking and DeFi space is a rapidly evolving and technically complex field. The project may encounter unforeseen technical hurdles that require significant time and resources to solve, potentially causing development delays and increasing costs.

I.6Mitigation measures

Mitigation of Technology and Smart Contract Risks

Rigorous Audits: The Ether.Fi protocol's smart contracts have undergone comprehensive security audits by reputable third-party firms. While no audit can guarantee 100% security, these reviews help identify and remediate critical vulnerabilities before deployment. The audit reports are made public to provide transparency and maintained in the project’s public repository under the “/audits” directory on GitHub (https://github.com/etherfi-protocol/smart-contracts/tree/master/audits).

Bug Bounty Programs: A standing bug bounty program on platforms incentivizes white-hat hackers and security researchers to identify and responsibly disclose any vulnerabilities. This provides an ongoing layer of security and rewards the community for helping to protect the protocol.

Mitigation of Issuer and Governance Risks

Non-Custodial Model: A core tenet of Ether.Fi is the non-custodial approach, which means users retain control of their ETH. This fundamentally mitigates the key management risk and the risk of the issuer mismanaging or losing user funds. Unlike a centralized exchange, the protocol itself cannot be "hacked" to drain user assets, as the assets are not held by a single entity.

Phased Decentralization: The project has a clear roadmap for progressive decentralization, moving from a multi-sig wallet controlled by the founding team to a fully decentralized autonomous organization (DAO). This gradual shift ensures that governance is handed over to the community in a secure and deliberate manner, avoiding abrupt changes that could introduce new risks.

Mitigation of Crypto-Asset Related Risks

Diversified Node Operator Set: The protocol works with a diverse group of professional node operators to avoid a single point of failure and mitigate centralization risk within the Ethereum staking ecosystem. This decentralization at the validator level adds a layer of resilience to the protocol.

Transparent Financial and Risk Dashboards: In collaboration with risk management firms like Chaos Labs, Ether.Fi provides a public risk portal that gives the community real-time visibility into key metrics, such as withdrawal queues, validator performance, and AVS (Actively Validated Services) allocations. This transparency helps the community and users make informed decisions.

Disclaimer: The above listed mitigation measures may not be implemented as contemplated or prove effective; no assurance is given that they will reduce or eliminate the risks described.

Part J - Information on the sustainability indicators in relation to adverse impact on the climate and other environment-related adverse impacts
S.01NameEther.Fi Foundation
S.02Relevant legal entity identifierNot available
S.03Name of the crypto-assetETHFI
S.04Consensus MechanismToken / No Consensus Algorithm
S.05Incentive Mechanisms and Applicable FeesTokens do not have their own consensus mechanism, but rely on the consensus mechanism of one or multiple underlying crypto-asset networks. Depending on the token design, incentive mechanisms arise from the utility, scarcity, or governance rights.
S.06Beginning of the Period2025-10-17
S.07End of the Period2025-10-30
S.08Energy Consumption43.29767
S.09Energy Consumption Sources and MethodologiesData provided by CCRI; all indicators are based on a set of assumptions and thus represent estimates; methodology description and overview of input data, external datasets and underlying assumptions available at: https://carbon-ratings.com/dl/whitepaper-mica-methods-2024 and https://docs.mica.api.carbon-ratings.com. We do not account for any offsetting of energy consumption or other market-based mechanism as of today.