10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2014

Filing Information

Form Type	10-Q
Accession Number	`0001437749-14-019979`
Period End Date	20140930
Filing Date	20141107
Fiscal Year	2014
Fiscal Period	Q3
XBRL Instance	gsg-20140930.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 41 Income Statement 56 Cash Flow Statement 43 Stockholders Equity 30

Balance Sheet 41 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.11B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$936.71M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$54.00M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$19.76M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$8.94M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	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`	$50.43M	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
Short-term investments(a)	`ShortTermInvestments`	$936.71M	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	36.40M	shares	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$50.43M	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	33.15M	shares	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$54.00M	USD	Point-in-time
Total Assets	`Assets`	$1.18B	USD	Point-in-time
Total Assets	`Assets`	$1.01B	USD	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	33.15M	shares	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	36.40M	shares	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`	$27.11M	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$629.01K	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$738.80K	USD	Point-in-time
Total Liabilities	`Liabilities`	$27.74M	USD	Point-in-time
Total Liabilities	`Liabilities`	$5.80M	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) 33,150,000 issued and outstanding at September 30, 2014 and 36,400,000 issued and outstanding at December 31, 2013	`TemporaryEquityCarryingAmountAttributableToParent`	$979.16M	USD	Point-in-time
Shares, no par value, unlimited amount authorized (at redemption value) 33,150,000 issued and outstanding at September 30, 2014 and 36,400,000 issued and outstanding at December 31, 2013	`TemporaryEquityCarryingAmountAttributableToParent`	$1.17B	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`	$979.16M	USD	Point-in-time
Total Liabilities and Shareholders Capital	`LiabilitiesAndStockholdersEquity`	$1.18B	USD	Point-in-time
Total Liabilities and Shareholders Capital	`LiabilitiesAndStockholdersEquity`	$1.01B	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`	$30.95	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$29.54	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.38	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$33.82	USD	Point-in-time

Income Statement 56 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$99.33K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$414.34K	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$497.30K	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$94.50K	USD	1 Quarter
Total investment income	`Revenues`	$99.33K	USD	1 Quarter
Total investment income	`Revenues`	$94.50K	USD	1 Quarter
Total investment income	`Revenues`	$414.34K	USD	3 Qtrs
Total investment income	`Revenues`	$497.30K	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$2.23M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$6.09M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$2.03M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$6.39M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$590.73K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	-	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$550.00	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$138.40K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$6.68M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$2.23M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.17M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$6.39M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-2.14M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-5.90M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-6.26M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-2.07M	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$1.09K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$8.58K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$29.12K	USD	3 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$5.91K	USD	3 Qtrs
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-99.28M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-944.97K	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-138.66M	USD	3 Qtrs
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-7.72M	USD	3 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`	$49.61M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.36M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$46.00M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-43.73M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$45.05M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-143.00M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-18.08M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-89.02M	USD	3 Qtrs
Net gain (loss)	`NetIncomeLoss`	$-95.29M	USD	3 Qtrs
Net gain (loss)	`NetIncomeLoss`	$42.91M	USD	1 Quarter
Net gain (loss)	`NetIncomeLoss`	$-23.98M	USD	3 Qtrs
Net gain (loss)	`NetIncomeLoss`	$-145.07M	USD	1 Quarter
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$-0.68	USD	3 Qtrs
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$-4.26	USD	1 Quarter
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$1.19	USD	1 Quarter
Net gain (loss) per Share (in Dollars per share)	`EarningsPerShareBasic`	$-2.85	USD	3 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	33.49M	shares	3 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	35.07M	shares	3 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	36.13M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	34.04M	shares	1 Quarter

Cash Flow Statement 43 line items

Line Item	Tag	Value	Unit	Period
Net loss	`NetIncomeLoss`	$-95.29M	USD	3 Qtrs
Net loss	`NetIncomeLoss`	$42.91M	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-23.98M	USD	3 Qtrs
Net loss	`NetIncomeLoss`	$-145.07M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.31B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.91B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.09B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.17B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-484.22K	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-411.76K	USD	3 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$1.09K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$8.58K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$29.12K	USD	3 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$5.91K	USD	3 Qtrs
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	-	USD	3 Qtrs
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	$-34.37M	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-2.94M	USD	3 Qtrs
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	$-161.00	USD	3 Qtrs
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	-	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$22.05M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$5.20M	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-109.80K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$43.91K	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-121.61M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$105.32M	USD	3 Qtrs
Contributions	`ProceedsFromOtherEquity`	$252.34M	USD	3 Qtrs
Contributions	`ProceedsFromOtherEquity`	$263.68M	USD	3 Qtrs
Redemptions	`Redemptions`	$348.98M	USD	3 Qtrs
Redemptions	`Redemptions`	$133.32M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-96.64M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$130.36M	USD	3 Qtrs
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$8.75M	USD	3 Qtrs
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$8.67M	USD	3 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$19.76M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$8.94M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$19.76M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$8.94M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	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`	$979.16M	USD	Point-in-time
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$252.34M	USD	3 Qtrs
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$279.76M	USD	Annual
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$348.98M	USD	3 Qtrs
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$244.88M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-2.14M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-5.90M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-6.26M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-2.07M	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`	$1.09K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$8.58K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$29.12K	USD	3 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLoss`	$5.91K	USD	3 Qtrs
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-99.28M	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-944.97K	USD	1 Quarter
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-138.66M	USD	3 Qtrs
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Net realized loss on futures contracts	`GainLossOnSaleOfDerivatives`	$-7.72M	USD	3 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`	$49.61M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.36M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$46.00M	USD	1 Quarter
Net change in unrealized appreciation/depreciation on futures contracts	`UnrealizedGainLossOnDerivatives`	$-43.73M	USD	1 Quarter
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`	$979.16M	USD	Point-in-time

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