10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2014

Filing Information

Form Type	10-Q
Accession Number	`0001437749-14-008723`
Period End Date	20140331
Filing Date	20140512
Fiscal Year	2014
Fiscal Period	Q1
XBRL Instance	gsg-20140331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 39 Income Statement 30 Cash Flow Statement 36 Stockholders Equity 24

Balance Sheet 39 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.02B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.11B	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$840.13K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$14.17M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$53.70M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$54.00M	USD	Point-in-time
Shares, par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.02B	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.11B	USD	Point-in-time
Shares, par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	36.40M	shares	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$53.70M	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$54.00M	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	32.85M	shares	Point-in-time
Total Assets	`Assets`	$1.18B	USD	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	32.85M	shares	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	36.40M	shares	Point-in-time
Total Assets	`Assets`	$1.09B	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$5.06M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$1.13M	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$738.80K	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$676.63K	USD	Point-in-time
Total Liabilities	`Liabilities`	$5.80M	USD	Point-in-time
Total Liabilities	`Liabilities`	$1.81M	USD	Point-in-time
Commitments and Contingent Liabilities (Note 7)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and Contingent Liabilities (Note 7)	`CommitmentsAndContingencies`	-	USD	Point-in-time
Shares, no par value, unlimited amount authorized (at redemption value) 32,850,000 issued and outstanding at March 31, 2014 and 36,400,000 issued and outstanding at December 31, 2013	`TemporaryEquityCarryingAmountAttributableToParent`	$1.17B	USD	Point-in-time
Shares, no par value, unlimited amount authorized (at redemption value) 32,850,000 issued and outstanding at March 31, 2014 and 36,400,000 issued and outstanding at December 31, 2013	`TemporaryEquityCarryingAmountAttributableToParent`	$1.08B	USD	Point-in-time
Total Shareholders Capital	`StockholdersEquity`	$1.08B	USD	Point-in-time
Total Shareholders Capital	`StockholdersEquity`	$1.17B	USD	Point-in-time
Total Shareholders Capital	`StockholdersEquity`	$1.17B	USD	Point-in-time
Total Liabilities and Shareholders Capital	`LiabilitiesAndStockholdersEquity`	$1.09B	USD	Point-in-time
Total Liabilities and Shareholders Capital	`LiabilitiesAndStockholdersEquity`	$1.18B	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.93	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.17	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.84	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.99	USD	Point-in-time

Income Statement 30 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$182.46K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$228.02K	USD	1 Quarter
Total investment income	`Revenues`	$182.46K	USD	1 Quarter
Total investment income	`Revenues`	$228.02K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.15M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.96M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$550.00	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$321.14K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.28M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.15M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-1.93M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$13.83K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$2.69K	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-50.23M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-2.67M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.82M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$75.54M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$6.52M	USD	1 Quarter
Net realized and unrealized gain	`GainLossOnInvestments`	$3.86M	USD	1 Quarter
Net realized and unrealized gain	`GainLossOnInvestments`	$25.32M	USD	1 Quarter
Net gain	`NetIncomeLoss`	$1.93M	USD	1 Quarter
Net gain	`NetIncomeLoss`	$23.23M	USD	1 Quarter
Net gain per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.06	USD	1 Quarter
Net gain per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.71	USD	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	34.96M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	32.81M	shares	1 Quarter

Cash Flow Statement 36 line items

Line Item	Tag	Value	Unit	Period
Net gain	`NetIncomeLoss`	$1.93M	USD	1 Quarter
Net gain	`NetIncomeLoss`	$23.23M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$779.36M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.44B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$774.50M	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.53B	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-215.51K	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-179.88K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$13.83K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$2.69K	USD	1 Quarter
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	$-19.30M	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-2.94M	USD	1 Quarter
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	$438.00	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$5.27M	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-3.93M	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-16.04K	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-62.17K	USD	1 Quarter
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$113.65M	USD	1 Quarter
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$24.35M	USD	1 Quarter
Contributions	`ProceedsFromOtherEquity`	$19.64M	USD	1 Quarter
Contributions	`ProceedsFromOtherEquity`	$22.26M	USD	1 Quarter
Redemptions	`Redemptions`	$130.21M	USD	1 Quarter
Redemptions	`Redemptions`	$45.96M	USD	1 Quarter
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-110.57M	USD	1 Quarter
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-23.70M	USD	1 Quarter
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$3.08M	USD	1 Quarter
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$652.10K	USD	1 Quarter
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$840.13K	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$14.17M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$840.13K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$14.17M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time

Stockholders Equity 24 line items

Line Item	Tag	Value	Unit	Period
Shareholders Capital, Beginning of Period	`StockholdersEquity`	$1.08B	USD	Point-in-time
Shareholders Capital, Beginning of Period	`StockholdersEquity`	$1.17B	USD	Point-in-time
Shareholders Capital, Beginning of Period	`StockholdersEquity`	$1.17B	USD	Point-in-time
Shareholders Capital, End of Period	`StockholdersEquity`	$1.08B	USD	Point-in-time
Shareholders Capital, End of Period	`StockholdersEquity`	$1.17B	USD	Point-in-time
Shareholders Capital, End of Period	`StockholdersEquity`	$1.17B	USD	Point-in-time
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$279.76M	USD	1 Quarter
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$279.76M	USD	Annual
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$19.64M	USD	1 Quarter
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$244.88M	USD	Annual
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$130.21M	USD	1 Quarter
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$244.88M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-1.93M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$13.83K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$2.69K	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-50.23M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-2.67M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.82M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$75.54M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$6.52M	USD	1 Quarter

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