10-Q Filing

ISHARES GOLD TRUST CIK: 1278680 Q3 2012

Filing Information

Form Type	10-Q
Accession Number	`0001193125-12-459555`
Period End Date	20120930
Filing Date	20121108
Fiscal Year	2012
Fiscal Period	Q3
XBRL Instance	iau-20120930.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 30 Income Statement 41 Cash Flow Statement 37 Stockholders Equity 13

Balance Sheet 30 line items

Line Item	Tag	Value	Unit	Period
Gold bullion inventory, fair value	`GoldBullionInventoryFairValue`	$8.42B	USD	Point-in-time
Gold bullion inventory, fair value	`GoldBullionInventoryFairValue`	$11.48B	USD	Point-in-time
Gold bullion inventory, fair value	`GoldBullionInventoryFairValue`	$9.30B	USD	Point-in-time
Redeemable capital Shares, no par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Gold bullion inventory (fair value of $11,480,802 and $8,418,739, respectively)	`OtherInventory`	$6.63B	USD	Point-in-time
Gold bullion inventory (fair value of $11,480,802 and $8,418,739, respectively)	`OtherInventory`	$8.30B	USD	Point-in-time
Redeemable capital Shares, no par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Redeemable capital Shares, issued	`TemporaryEquitySharesIssued`	563.85M	shares	Point-in-time
Payable for capital Shares redeemed	`PayableForCapitalSharesRedeemed`	$57.10M	USD	Point-in-time
Redeemable capital Shares, issued	`TemporaryEquitySharesIssued`	664.10M	shares	Point-in-time
Redeemable capital Shares, outstanding	`TemporaryEquitySharesOutstanding`	563.85M	shares	Point-in-time
Receivable for capital Shares sold	`ReceivableForCapitalSharesSold`	$70.87M	USD	Point-in-time
Redeemable capital Shares, outstanding	`TemporaryEquitySharesOutstanding`	664.10M	shares	Point-in-time
Redeemable capital Shares, outstanding	`TemporaryEquitySharesOutstanding`	597.45M	shares	Point-in-time
TOTAL ASSETS	`Assets`	$6.57B	USD	Point-in-time
TOTAL ASSETS	`Assets`	$8.37B	USD	Point-in-time
Sponsor's fees payable	`AccruedLiabilitiesCurrent`	$1.94M	USD	Point-in-time
Sponsor's fees payable	`AccruedLiabilitiesCurrent`	$2.23M	USD	Point-in-time
Total liabilities	`Liabilities`	$2.23M	USD	Point-in-time
Total liabilities	`Liabilities`	$1.94M	USD	Point-in-time
Commitments and contingent liabilities (Note 5)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and contingent liabilities (Note 5)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) - 664,100,000 issued and outstanding at September 30, 2012 and 563,850,000 issued and outstanding at December 31, 2011	`TemporaryEquityRedemptionValue`	$11.48B	USD	Point-in-time
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) - 664,100,000 issued and outstanding at September 30, 2012 and 563,850,000 issued and outstanding at December 31, 2011	`TemporaryEquityRedemptionValue`	$8.42B	USD	Point-in-time
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) - 664,100,000 issued and outstanding at September 30, 2012 and 563,850,000 issued and outstanding at December 31, 2011	`TemporaryEquityRedemptionValue`	$9.30B	USD	Point-in-time
Shareholders' equity (deficit)	`ShareholdersEquityDeficit`	$-1.85B	USD	Point-in-time
Shareholders' equity (deficit)	`ShareholdersEquityDeficit`	$-1.75B	USD	Point-in-time
Shareholders' equity (deficit)	`ShareholdersEquityDeficit`	$-3.11B	USD	Point-in-time
TOTAL LIABILITIES, REDEEMABLE CAPITAL SHARES AND SHAREHOLDERS' EQUITY (DEFICIT)	`LiabilitiesAndStockholdersEquity`	$8.37B	USD	Point-in-time
TOTAL LIABILITIES, REDEEMABLE CAPITAL SHARES AND SHAREHOLDERS' EQUITY (DEFICIT)	`LiabilitiesAndStockholdersEquity`	$6.57B	USD	Point-in-time

Income Statement 41 line items

Line Item	Tag	Value	Unit	Period
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$5.91M	USD	1 Quarter
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$11.98M	USD	3 Qtrs
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$4.99M	USD	1 Quarter
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$17.73M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$13.21M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$8.20M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$3.37M	USD	1 Quarter
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$4.55M	USD	1 Quarter
Gain on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$4.52M	USD	3 Qtrs
Gain on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$1.36M	USD	1 Quarter
Gain on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$3.78M	USD	3 Qtrs
Gain on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$1.62M	USD	1 Quarter
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$250.32M	USD	3 Qtrs
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$120.64M	USD	1 Quarter
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$141.07M	USD	3 Qtrs
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$43.85M	USD	1 Quarter
Total gain on sales and distributions of gold	`TotalGainLossOnSalesAndDistributionsOfGold`	$254.10M	USD	3 Qtrs
Total gain on sales and distributions of gold	`TotalGainLossOnSalesAndDistributionsOfGold`	$45.22M	USD	1 Quarter
Total gain on sales and distributions of gold	`TotalGainLossOnSalesAndDistributionsOfGold`	$145.59M	USD	3 Qtrs
Total gain on sales and distributions of gold	`TotalGainLossOnSalesAndDistributionsOfGold`	$122.26M	USD	1 Quarter
Sponsor's fees	`SponsorsFees`	$12.89M	USD	3 Qtrs
Sponsor's fees	`SponsorsFees`	$6.25M	USD	1 Quarter
Sponsor's fees	`SponsorsFees`	$5.54M	USD	1 Quarter
Sponsor's fees	`SponsorsFees`	$18.02M	USD	3 Qtrs
Total expenses	`OperatingExpenses`	$12.89M	USD	3 Qtrs
Total expenses	`OperatingExpenses`	$6.25M	USD	1 Quarter
Total expenses	`OperatingExpenses`	$18.02M	USD	3 Qtrs
Total expenses	`OperatingExpenses`	$5.54M	USD	1 Quarter
NET INCOME	`NetIncomeLoss`	$116.72M	USD	1 Quarter
NET INCOME	`NetIncomeLoss`	$38.97M	USD	1 Quarter
NET INCOME	`NetIncomeLoss`	$258.85M	USD	Annual
NET INCOME	`NetIncomeLoss`	$241.21M	USD	3 Qtrs
NET INCOME	`NetIncomeLoss`	$127.57M	USD	3 Qtrs
Net income per Share	`EarningsPerShareBasic`	$0.22	USD	1 Quarter
Net income per Share	`EarningsPerShareBasic`	$0.06	USD	1 Quarter
Net income per Share	`EarningsPerShareBasic`	$0.53	USD	3 Qtrs
Net income per Share	`EarningsPerShareBasic`	$0.21	USD	3 Qtrs
Weighted-average Shares outstanding	`WeightedAverageNumberOfSharesOutstandingBasic`	529.40M	shares	1 Quarter
Weighted-average Shares outstanding	`WeightedAverageNumberOfSharesOutstandingBasic`	456.30M	shares	3 Qtrs
Weighted-average Shares outstanding	`WeightedAverageNumberOfSharesOutstandingBasic`	619.48M	shares	1 Quarter
Weighted-average Shares outstanding	`WeightedAverageNumberOfSharesOutstandingBasic`	599.74M	shares	3 Qtrs

Cash Flow Statement 37 line items

Line Item	Tag	Value	Unit	Period
Proceeds from sales of gold	`ProceedsFromSaleOfTrustAssetsToPayExpenses`	$17.73M	USD	3 Qtrs
Proceeds from sales of gold	`ProceedsFromSaleOfTrustAssetsToPayExpenses`	$11.98M	USD	3 Qtrs
Expenses - Sponsor's fees paid	`PaymentsForFees`	$-11.98M	USD	3 Qtrs
Expenses - Sponsor's fees paid	`PaymentsForFees`	$-17.73M	USD	3 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	-	USD	3 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	-	USD	3 Qtrs
Increase (decrease) in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	-	USD	3 Qtrs
Increase (decrease) in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	-	USD	3 Qtrs
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Net income	`NetIncomeLoss`	$116.72M	USD	1 Quarter
Net income	`NetIncomeLoss`	$38.97M	USD	1 Quarter
Net income	`NetIncomeLoss`	$258.85M	USD	Annual
Net income	`NetIncomeLoss`	$241.21M	USD	3 Qtrs
Net income	`NetIncomeLoss`	$127.57M	USD	3 Qtrs
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$250.32M	USD	3 Qtrs
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$120.64M	USD	1 Quarter
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$141.07M	USD	3 Qtrs
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$43.85M	USD	1 Quarter
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$13.21M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$8.20M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$3.37M	USD	1 Quarter
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$4.55M	USD	1 Quarter
Increase in Sponsor's fees payable	`IncreaseDecreaseInAccruedLiabilities`	$291.00K	USD	3 Qtrs
Increase in Sponsor's fees payable	`IncreaseDecreaseInAccruedLiabilities`	$907.00K	USD	3 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	-	USD	3 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	-	USD	3 Qtrs
Carrying value of gold received for creation of Shares	`FairValueOfAssetsAcquired`	$2.30B	USD	3 Qtrs
Carrying value of gold received for creation of Shares	`FairValueOfAssetsAcquired`	$3.14B	USD	3 Qtrs
Carrying value of gold distributed for redemption of Shares, at average cost	`OtherSignificantNoncashTransactionValueOfConsiderationGiven1`	$492.11M	USD	3 Qtrs
Carrying value of gold distributed for redemption of Shares, at average cost	`OtherSignificantNoncashTransactionValueOfConsiderationGiven1`	$569.46M	USD	3 Qtrs

Stockholders Equity 13 line items

Line Item	Tag	Value	Unit	Period
Shareholders' equity (deficit) - beginning of period	`ShareholdersEquityDeficit`	$-1.85B	USD	Point-in-time
Shareholders' equity (deficit) - beginning of period	`ShareholdersEquityDeficit`	$-1.75B	USD	Point-in-time
Shareholders' equity (deficit) - beginning of period	`ShareholdersEquityDeficit`	$-3.11B	USD	Point-in-time
Net income	`NetIncomeLoss`	$116.72M	USD	1 Quarter
Net income	`NetIncomeLoss`	$38.97M	USD	1 Quarter
Net income	`NetIncomeLoss`	$258.85M	USD	Annual
Net income	`NetIncomeLoss`	$241.21M	USD	3 Qtrs
Net income	`NetIncomeLoss`	$127.57M	USD	3 Qtrs
Adjustment of redeemable capital Shares to redemption value	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$-356.50M	USD	Annual
Adjustment of redeemable capital Shares to redemption value	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$-1.39B	USD	3 Qtrs
Shareholders' equity (deficit) - end of period	`ShareholdersEquityDeficit`	$-1.85B	USD	Point-in-time
Shareholders' equity (deficit) - end of period	`ShareholdersEquityDeficit`	$-1.75B	USD	Point-in-time
Shareholders' equity (deficit) - end of period	`ShareholdersEquityDeficit`	$-3.11B	USD	Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.