10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2014

Filing Information

Form Type	10-Q
Accession Number	`0001437749-14-014787`
Period End Date	20140630
Filing Date	20140808
Fiscal Year	2014
Fiscal Period	Q2
XBRL Instance	gsg-20140630.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 41 Income Statement 55 Cash Flow Statement 40 Stockholders Equity 30

Balance Sheet 41 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.03B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.11B	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$7.43M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$49.04M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$1.31M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$54.00M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.03B	USD	Point-in-time
Shares, par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Shares, par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.11B	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	32.00M	shares	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$54.00M	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	36.40M	shares	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$49.04M	USD	Point-in-time
Total Assets	`Assets`	$1.09B	USD	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	32.00M	shares	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	36.40M	shares	Point-in-time
Total Assets	`Assets`	$1.18B	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$7.46M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$5.06M	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$674.99K	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$738.80K	USD	Point-in-time
Total Liabilities	`Liabilities`	$5.80M	USD	Point-in-time
Total Liabilities	`Liabilities`	$8.14M	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) 32,000,000 issued and outstanding at June 30, 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) 32,000,000 issued and outstanding at June 30, 2014 and 36,400,000 issued and outstanding at December 31, 2013	`TemporaryEquityCarryingAmountAttributableToParent`	$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 Shareholders Capital	`StockholdersEquity`	$1.08B	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`	$32.17	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$30.95	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.99	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$33.82	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`	$32.93	USD	Point-in-time

Income Statement 55 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$174.78K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$315.01K	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$402.80K	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$132.55K	USD	1 Quarter
Total investment income	`Revenues`	$174.78K	USD	1 Quarter
Total investment income	`Revenues`	$402.80K	USD	2 Qtrs
Total investment income	`Revenues`	$315.01K	USD	2 Qtrs
Total investment income	`Revenues`	$132.55K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.10M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$4.06M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$2.00M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$4.16M	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$131.18K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$452.32K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$550.00	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.00M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$4.16M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$4.51M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.23M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-4.19M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.83M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-3.76M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$2.14K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$6.71K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$4.83K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$20.55K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized gain (loss) on futures contracts	`GainLossOnSaleOfDerivatives`	$-4.11M	USD	1 Quarter
Net realized gain (loss) on futures contracts	`GainLossOnSaleOfDerivatives`	$10.84M	USD	1 Quarter
Net realized gain (loss) on futures contracts	`GainLossOnSaleOfDerivatives`	$-6.78M	USD	2 Qtrs
Net realized gain (loss) on futures contracts	`GainLossOnSaleOfDerivatives`	$-39.39M	USD	2 Qtrs
Net realized gain (loss) on futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$17.80M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-62.88M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-56.36M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.82M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$93.34M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$53.98M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-66.99M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$28.65M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-63.13M	USD	2 Qtrs
Net gain (loss)	`NetIncomeLoss`	$49.78M	USD	2 Qtrs
Net gain (loss)	`NetIncomeLoss`	$26.56M	USD	1 Quarter
Net gain (loss)	`NetIncomeLoss`	$-68.82M	USD	1 Quarter
Net gain (loss)	`NetIncomeLoss`	$-66.89M	USD	2 Qtrs
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.79	USD	1 Quarter
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$-1.94	USD	2 Qtrs
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$1.50	USD	2 Qtrs
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$-2.02	USD	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	34.09M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	33.21M	shares	2 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	33.61M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	34.53M	shares	2 Qtrs

Cash Flow Statement 40 line items

Line Item	Tag	Value	Unit	Period
Net gain (loss)	`NetIncomeLoss`	$49.78M	USD	2 Qtrs
Net gain (loss)	`NetIncomeLoss`	$26.56M	USD	1 Quarter
Net gain (loss)	`NetIncomeLoss`	$-68.82M	USD	1 Quarter
Net gain (loss)	`NetIncomeLoss`	$-66.89M	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.85B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.70B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.79B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.93B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-389.72K	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-312.44K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$2.14K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$6.71K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$4.83K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$20.55K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	$-42.34M	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-2.94M	USD	2 Qtrs
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	$-161.00	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$7.23M	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$2.40M	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-63.81K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-91.82K	USD	2 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$60.39M	USD	2 Qtrs
Net cash provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$135.06M	USD	2 Qtrs
Contributions	`ProceedsFromOtherEquity`	$128.71M	USD	2 Qtrs
Contributions	`ProceedsFromOtherEquity`	$33.24M	USD	2 Qtrs
Redemptions	`Redemptions`	$92.51M	USD	2 Qtrs
Redemptions	`Redemptions`	$267.43M	USD	2 Qtrs
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-59.27M	USD	2 Qtrs
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-138.72M	USD	2 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$1.12M	USD	2 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-3.66M	USD	2 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.43M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$1.31M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.43M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$1.31M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time

Stockholders Equity 30 line items

Line Item	Tag	Value	Unit	Period
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, Beginning 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
Shareholders Capital, End of Period	`StockholdersEquity`	$1.08B	USD	Point-in-time
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$279.76M	USD	Annual
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$128.71M	USD	2 Qtrs
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$267.43M	USD	2 Qtrs
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$244.88M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-4.19M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.83M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-3.76M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$2.14K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$6.71K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$4.83K	USD	2 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$20.55K	USD	2 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-4.11M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$10.84M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-6.78M	USD	2 Qtrs
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-39.39M	USD	2 Qtrs
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$17.80M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-62.88M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-56.36M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.82M	USD	Annual
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$93.34M	USD	2 Qtrs

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