10-Q Filing

ISHARES GOLD TRUST CIK: 1278680 Q3 2013

Filing Information

Form Type	10-Q
Accession Number	`0001437749-13-014242`
Period End Date	20130930
Filing Date	20131108
Fiscal Year	2013
Fiscal Period	Q3
XBRL Instance	iau-20130930.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 32 Income Statement 53 Cash Flow Statement 43 Stockholders Equity 13

Balance Sheet 32 line items

Line Item	Tag	Value	Unit	Period
Gold bullion inventory, fair value (in Dollars)	`GoldBullionInventoryFairValue`	$11.65B	USD	Point-in-time
Gold bullion inventory, fair value (in Dollars)	`GoldBullionInventoryFairValue`	$6.86B	USD	Point-in-time
Gold bullion inventory, fair value (in Dollars)	`GoldBullionInventoryFairValue`	$7.58B	USD	Point-in-time
Redeemable capital Shares, no par value (in Dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Gold bullion inventory (fair value of $7,576,618 and $11,647,783, respectively)	`OtherInventory`	$9.32B	USD	Point-in-time
Redeemable capital Shares, no par value (in Dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Gold bullion inventory (fair value of $7,576,618 and $11,647,783, respectively)	`OtherInventory`	$7.71B	USD	Point-in-time
Market value reserve (Note 2B)	`InventoryValuationReserves`	$111.95M	USD	Point-in-time
Market value reserve (Note 2B)	`InventoryValuationReserves`	-	USD	Point-in-time
Redeemable capital Shares, issued (in Shares)	`TemporaryEquitySharesIssued`	719.55M	shares	Point-in-time
Redeemable capital Shares, issued (in Shares)	`TemporaryEquitySharesIssued`	588.25M	shares	Point-in-time
Payable for capital Shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Redeemable capital Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	588.25M	shares	Point-in-time
Redeemable capital Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	719.55M	shares	Point-in-time
Redeemable capital Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	592.45M	shares	Point-in-time
Payable for capital Shares redeemed	`PayableForCapitalSharesRedeemed`	$18.30M	USD	Point-in-time
TOTAL ASSETS	`Assets`	$9.32B	USD	Point-in-time
TOTAL ASSETS	`Assets`	$7.58B	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$1.59M	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$2.48M	USD	Point-in-time
Total liabilities	`Liabilities`	$1.59M	USD	Point-in-time
Total liabilities	`Liabilities`	$2.48M	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) 588,250,000 issued and outstanding at September 30, 2013 and 719,550,000 issued and outstanding at December 31, 2012	`TemporaryEquityRedemptionValue`	$6.86B	USD	Point-in-time
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) 588,250,000 issued and outstanding at September 30, 2013 and 719,550,000 issued and outstanding at December 31, 2012	`TemporaryEquityRedemptionValue`	$7.58B	USD	Point-in-time
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) 588,250,000 issued and outstanding at September 30, 2013 and 719,550,000 issued and outstanding at December 31, 2012	`TemporaryEquityRedemptionValue`	$11.65B	USD	Point-in-time
Shareholders equity (deficit)	`ShareholdersEquityDeficit`	$-2.33B	USD	Point-in-time
Shareholders equity (deficit)	`ShareholdersEquityDeficit`	$-1.85B	USD	Point-in-time
Shareholders equity (deficit)	`ShareholdersEquityDeficit`	-	USD	Point-in-time
TOTAL LIABILITIES, REDEEMABLE CAPITAL SHARES AND SHAREHOLDERS EQUITY (DEFICIT)	`LiabilitiesAndStockholdersEquity`	$9.32B	USD	Point-in-time
TOTAL LIABILITIES, REDEEMABLE CAPITAL SHARES AND SHAREHOLDERS EQUITY (DEFICIT)	`LiabilitiesAndStockholdersEquity`	$7.58B	USD	Point-in-time

Income Statement 53 line items

Line Item	Tag	Value	Unit	Period
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$18.23M	USD	3 Qtrs
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$17.73M	USD	3 Qtrs
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$5.91M	USD	1 Quarter
Proceeds from sales of gold to pay expenses	`SaleOfTrustAssetsToPayExpenses`	$4.85M	USD	1 Quarter
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$13.21M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$4.96M	USD	1 Quarter
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$16.40M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$4.55M	USD	1 Quarter
Gain (loss) on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$1.83M	USD	3 Qtrs
Gain (loss) on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$1.36M	USD	1 Quarter
Gain (loss) on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$-112.00K	USD	1 Quarter
Gain (loss) on sales of gold to pay expenses	`GainLossOnSaleOfTrustAssetsToPayExpenses`	$4.52M	USD	3 Qtrs
Gain (loss) on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$-10.45M	USD	1 Quarter
Gain (loss) on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$43.85M	USD	1 Quarter
Gain (loss) on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$194.51M	USD	3 Qtrs
Gain (loss) on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$141.07M	USD	3 Qtrs
Total gain (loss) on sales and distributions of gold	`GainLossOnSalesAndDistributionsOfGold`	$-10.56M	USD	1 Quarter
Total gain (loss) on sales and distributions of gold	`GainLossOnSalesAndDistributionsOfGold`	$45.22M	USD	1 Quarter
Total gain (loss) on sales and distributions of gold	`GainLossOnSalesAndDistributionsOfGold`	$145.59M	USD	3 Qtrs
Total gain (loss) on sales and distributions of gold	`GainLossOnSalesAndDistributionsOfGold`	$196.34M	USD	3 Qtrs
Market value recovery (Note 2B)	`MarketValueRecovery`	$782.67M	USD	3 Qtrs
Market value recovery (Note 2B)	`MarketValueRecovery`	$782.67M	USD	1 Quarter
Market value recovery (Note 2B)	`MarketValueRecovery`	-	USD	3 Qtrs
Market value recovery (Note 2B)	`MarketValueRecovery`	-	USD	1 Quarter
Total revenue	`Revenues`	$145.59M	USD	3 Qtrs
Total revenue	`Revenues`	$772.11M	USD	1 Quarter
Total revenue	`Revenues`	$45.22M	USD	1 Quarter
Total revenue	`Revenues`	$979.01M	USD	3 Qtrs
Sponsors fees	`SponsorsFees`	$17.33M	USD	3 Qtrs
Sponsors fees	`SponsorsFees`	$6.25M	USD	1 Quarter
Sponsors fees	`SponsorsFees`	$18.02M	USD	3 Qtrs
Sponsors fees	`SponsorsFees`	$4.79M	USD	1 Quarter
Market value reserve (Note 2B)	`InventoryWriteDown`	-	USD	1 Quarter
Market value reserve (Note 2B)	`InventoryWriteDown`	-	USD	3 Qtrs
Market value reserve (Note 2B)	`InventoryWriteDown`	$894.63M	USD	3 Qtrs
Market value reserve (Note 2B)	`InventoryWriteDown`	-	USD	1 Quarter
Total expenses	`OperatingExpenses`	$18.02M	USD	3 Qtrs
Total expenses	`OperatingExpenses`	$911.96M	USD	3 Qtrs
Total expenses	`OperatingExpenses`	$6.25M	USD	1 Quarter
Total expenses	`OperatingExpenses`	$4.79M	USD	1 Quarter
NET INCOME	`NetIncomeLoss`	$67.05M	USD	3 Qtrs
NET INCOME	`NetIncomeLoss`	$767.32M	USD	1 Quarter
NET INCOME	`NetIncomeLoss`	$127.57M	USD	3 Qtrs
NET INCOME	`NetIncomeLoss`	$38.97M	USD	1 Quarter
NET INCOME	`NetIncomeLoss`	$136.33M	USD	Annual
Net income per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.10	USD	3 Qtrs
Net income per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.21	USD	3 Qtrs
Net income per Share (in Dollars per share)	`EarningsPerShareBasic`	$1.30	USD	1 Quarter
Net income per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.06	USD	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	619.48M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	590.37M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	599.74M	shares	3 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	648.05M	shares	3 Qtrs

Cash Flow Statement 43 line items

Line Item	Tag	Value	Unit	Period
Proceeds from sales of gold	`ProceedsFromSaleOfTrustAssetsToPayExpenses`	$18.23M	USD	3 Qtrs
Proceeds from sales of gold	`ProceedsFromSaleOfTrustAssetsToPayExpenses`	$17.73M	USD	3 Qtrs
Expenses Sponsors fees paid	`PaymentsForFees`	$17.73M	USD	3 Qtrs
Expenses Sponsors fees paid	`PaymentsForFees`	$18.23M	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`	$847.97M	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`	$2.46B	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`	$67.05M	USD	3 Qtrs
Net income	`NetIncomeLoss`	$767.32M	USD	1 Quarter
Net income	`NetIncomeLoss`	$127.57M	USD	3 Qtrs
Net income	`NetIncomeLoss`	$38.97M	USD	1 Quarter
Net income	`NetIncomeLoss`	$136.33M	USD	Annual
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$-10.45M	USD	1 Quarter
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$43.85M	USD	1 Quarter
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$194.51M	USD	3 Qtrs
Gain on gold distributed for the redemption of Shares	`GainLossOnGoldDistributedForRedemptionOfShares`	$141.07M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$13.21M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$4.96M	USD	1 Quarter
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$16.40M	USD	3 Qtrs
Cost of gold sold to pay expenses	`CostOfTrustAssetsSoldToPayExpenses`	$4.55M	USD	1 Quarter
Market value recovery (Note 2B)	`MarketValueRecovery`	$782.67M	USD	3 Qtrs
Market value recovery (Note 2B)	`MarketValueRecovery`	$782.67M	USD	1 Quarter
Market value recovery (Note 2B)	`MarketValueRecovery`	-	USD	3 Qtrs
Market value recovery (Note 2B)	`MarketValueRecovery`	-	USD	1 Quarter
Market value reserve (Note 2B)	`InventoryWriteDown`	-	USD	1 Quarter
Market value reserve (Note 2B)	`InventoryWriteDown`	-	USD	3 Qtrs
Market value reserve (Note 2B)	`InventoryWriteDown`	$894.63M	USD	3 Qtrs
Market value reserve (Note 2B)	`InventoryWriteDown`	-	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-896.00K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$291.00K	USD	3 Qtrs

Stockholders Equity 13 line items

Line Item	Tag	Value	Unit	Period
Shareholders equity (deficit) beginning of period	`ShareholdersEquityDeficit`	$-2.33B	USD	Point-in-time
Shareholders equity (deficit) beginning of period	`ShareholdersEquityDeficit`	$-1.85B	USD	Point-in-time
Shareholders equity (deficit) beginning of period	`ShareholdersEquityDeficit`	-	USD	Point-in-time
Net income	`NetIncomeLoss`	$67.05M	USD	3 Qtrs
Net income	`NetIncomeLoss`	$767.32M	USD	1 Quarter
Net income	`NetIncomeLoss`	$127.57M	USD	3 Qtrs
Net income	`NetIncomeLoss`	$38.97M	USD	1 Quarter
Net income	`NetIncomeLoss`	$136.33M	USD	Annual
Adjustment of redeemable capital Shares to redemption value	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$2.27B	USD	3 Qtrs
Adjustment of redeemable capital Shares to redemption value	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$-622.42M	USD	Annual
Shareholders equity (deficit) end of period	`ShareholdersEquityDeficit`	$-2.33B	USD	Point-in-time
Shareholders equity (deficit) end of period	`ShareholdersEquityDeficit`	$-1.85B	USD	Point-in-time
Shareholders equity (deficit) end of period	`ShareholdersEquityDeficit`	-	USD	Point-in-time

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