10-K Filing

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

Filing Information

Form Type	10-K
Accession Number	`0001437749-15-003665`
Period End Date	20141231
Filing Date	20150227
Fiscal Year	2014
Fiscal Period	FY
XBRL Instance	gsg-20141231.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 46 Income Statement 48 Cash Flow Statement 59 Stockholders Equity 23

Balance Sheet 46 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`	$731.90M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$54.00M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$52.85M	USD	Point-in-time
Shares, par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
Shares, par value	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$77.93K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$731.92M	USD	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	36.85M	shares	Point-in-time
Shares, issued	`TemporaryEquitySharesIssued`	36.40M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.11B	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$52.85M	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$54.00M	USD	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	36.40M	shares	Point-in-time
Shares, outstanding	`TemporaryEquitySharesOutstanding`	36.85M	shares	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	-	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	$2.14M	USD	Point-in-time
Total Assets	`Assets`	$798.92M	USD	Point-in-time
Total Assets	`Assets`	$1.18B	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$7.72M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$5.06M	USD	Point-in-time
Payable for capital Shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Payable for capital Shares redeemed	`PayableForCapitalSharesRedeemed`	$3.23M	USD	Point-in-time
Due to brokers	`DueToCorrespondentBrokers`	$323.57K	USD	Point-in-time
Due to brokers	`DueToCorrespondentBrokers`	-	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$738.80K	USD	Point-in-time
Sponsors fees payable	`AccruedLiabilitiesCurrent`	$525.59K	USD	Point-in-time
Total Liabilities	`Liabilities`	$5.80M	USD	Point-in-time
Total Liabilities	`Liabilities`	$11.80M	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
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) 36,850,000 issued and outstanding at December 31, 2014 and 36,400,000 issued and outstanding at December 31, 2013	`TemporaryEquityCarryingAmountAttributableToParent`	$787.12M	USD	Point-in-time
Redeemable capital Shares, no par value, unlimited amount authorized (at redemption value) 36,850,000 issued and outstanding at December 31, 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`	$787.12M	USD	Point-in-time
Total Shareholders Capital	`StockholdersEquity`	$1.31B	USD	Point-in-time
Total Shareholders Capital	`StockholdersEquity`	$1.17B	USD	Point-in-time
Total Liabilities and Shareholders Capital	`LiabilitiesAndStockholdersEquity`	$798.92M	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`	$21.36	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$33.04	USD	Point-in-time
Net Asset Value per Share (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.84	USD	Point-in-time

Income Statement 48 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$664.55K	USD	Annual
Interest	`InterestIncomeOperating`	$969.62K	USD	Annual
Interest	`InterestIncomeOperating`	$517.09K	USD	Annual
Total investment income	`Revenues`	$664.55K	USD	Annual
Total investment income	`Revenues`	$517.09K	USD	Annual
Total investment income	`Revenues`	$969.62K	USD	Annual
Sponsors fees	`SponsorFees`	$8.60M	USD	Annual
Sponsors fees	`SponsorFees`	$9.73M	USD	Annual
Sponsors fees	`SponsorFees`	$7.78M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$738.52K	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$4.95K	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.41K	USD	Annual
Total expenses	`CostsAndExpenses`	$8.60M	USD	Annual
Total expenses	`CostsAndExpenses`	$8.52M	USD	Annual
Total expenses	`CostsAndExpenses`	$9.74M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-8.77M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-1.66K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLoss`	$41.26K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLoss`	$-69.92K	USD	Annual
Futures contracts	`GainLossOnSaleOfDerivatives`	$-377.37M	USD	Annual
Futures contracts	`GainLossOnSaleOfDerivatives`	$-12.55M	USD	Annual
Futures contracts	`GainLossOnSaleOfDerivatives`	$-14.33M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-12.61M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-14.33M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLoss`	-	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLoss`	-	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLoss`	$17.23K	USD	Annual
Futures contracts	`UnrealizedGainLossOnDerivatives`	$9.36M	USD	Annual
Futures contracts	`UnrealizedGainLossOnDerivatives`	$-10.82M	USD	Annual
Futures contracts	`UnrealizedGainLossOnDerivatives`	$5.94M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-10.82M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$9.36M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual
Net realized and unrealized loss	`GainLossOnInvestments`	$-371.38M	USD	Annual
Net realized and unrealized loss	`GainLossOnInvestments`	$-4.97M	USD	Annual
Net realized and unrealized loss	`GainLossOnInvestments`	$-23.43M	USD	Annual
Net loss	`NetIncomeLoss`	$-379.38M	USD	Annual
Net loss	`NetIncomeLoss`	$-31.37M	USD	Annual
Net loss	`NetIncomeLoss`	$-13.74M	USD	Annual
Net loss per Share (in Dollars per share)	`EarningsPerShareBasic`	$-0.35	USD	Annual
Net loss per Share (in Dollars per share)	`EarningsPerShareBasic`	$-11.24	USD	Annual
Net loss per Share (in Dollars per share)	`EarningsPerShareBasic`	$-0.89	USD	Annual
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	33.75M	shares	Annual
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	35.44M	shares	Annual
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	38.86M	shares	Annual

Cash Flow Statement 59 line items

Line Item	Tag	Value	Unit	Period
Net loss	`NetIncomeLoss`	$-379.38M	USD	Annual
Net loss	`NetIncomeLoss`	$-31.37M	USD	Annual
Net loss	`NetIncomeLoss`	$-13.74M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$5.26B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.35B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.50B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$5.43B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.45B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.73B	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-514.51K	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-888.81K	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-651.46K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-1.66K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-69.92K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$41.26K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$17.23K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	Annual
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	-	USD	Annual
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	$26.22M	USD	Annual
Cash and cash equivalents held at brokers (restricted)	`IncreaseDecreaseInRestrictedCash`	$-53.47M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-2.94M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$2.94M	USD	Annual
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	$-161.00	USD	Annual
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	$101.00	USD	Annual
Interest receivable	`IncreaseDecreaseInAccruedInterestReceivableNet`	-	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$2.66M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-552.02K	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$5.06M	USD	Annual
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$323.57K	USD	Annual
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	Annual
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-94.05K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-6.69K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccruedLiabilities`	$-213.21K	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-23.97M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$132.07M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$4.42M	USD	Annual
Contributions	`ProceedsFromOtherEquity`	$279.76M	USD	Annual
Contributions	`ProceedsFromOtherEquity`	$345.49M	USD	Annual
Contributions	`ProceedsFromOtherEquity`	$60.40M	USD	Annual
Redemptions	`Redemptions`	$244.88M	USD	Annual
Redemptions	`Redemptions`	$348.99M	USD	Annual
Redemptions	`Redemptions`	$192.36M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$34.87M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-3.50M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-131.96M	USD	Annual
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$110.11K	USD	Annual
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$920.59K	USD	Annual
Net increase in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$10.90M	USD	Annual
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$77.93K	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$77.93K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$188.03K	USD	Point-in-time

Stockholders Equity 23 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`	$787.12M	USD	Point-in-time
Shareholders Capital, Beginning of Period	`StockholdersEquity`	$1.31B	USD	Point-in-time
Shareholders Capital, Beginning 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`	$787.12M	USD	Point-in-time
Shareholders Capital, End of Period	`StockholdersEquity`	$1.31B	USD	Point-in-time
Shareholders Capital, End of Period	`StockholdersEquity`	$1.17B	USD	Point-in-time
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$279.76M	USD	Annual
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$347.62M	USD	Annual
Contributions	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$60.40M	USD	Annual
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$192.36M	USD	Annual
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$244.88M	USD	Annual
Redemptions	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$352.22M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-7.94M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-8.77M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-12.61M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-14.33M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-10.82M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$9.36M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual

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