10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2015

Filing Information

Form Type	10-Q
Accession Number	`0001437749-15-009436`
Period End Date	20150331
Filing Date	20150508
Fiscal Year	2015
Fiscal Period	Q1
XBRL Instance	gsg-20150331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 37 Income Statement 36 Cash Flow Statement 37 Stockholders Equity 32

Balance Sheet 37 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$744.50M	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`	$52.85M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$4.96M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$58.42M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$12.01M	USD	Point-in-time
Short-term investments(b)	`ShortTermInvestments`	$744.52M	USD	Point-in-time
Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	40.75M	shares	Point-in-time
Short-term investments(b)	`ShortTermInvestments`	$731.92M	USD	Point-in-time
Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	36.85M	shares	Point-in-time
Short-term investments held at brokers (restricted)(c)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$58.42M	USD	Point-in-time
Short-term investments held at brokers (restricted)(c)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$52.85M	USD	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	`AssetsFairValueDisclosure`	$807.90M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$798.92M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$11.43M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$7.72M	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	`AccountsPayableFairValueDisclosure`	$525.59K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$516.91K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$11.80M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$11.95M	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
Net Assets	`FairValueNetAssetLiability`	$1.17B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$795.96M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$787.12M	USD	Point-in-time
Shares issued and outstanding(d) (in Shares)	`TemporaryEquitySharesIssued`	36.85M	shares	Point-in-time
Shares issued and outstanding(d) (in Shares)	`TemporaryEquitySharesIssued`	40.75M	shares	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.99	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$21.36	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$19.53	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.17	USD	Point-in-time

Income Statement 36 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$64.34K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$182.46K	USD	1 Quarter
Total investment income	`Revenues`	$64.34K	USD	1 Quarter
Total investment income	`Revenues`	$182.46K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.96M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.47M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$321.14K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$166.69K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.28M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.63M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.57M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$13.83K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$9.97K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-121.73M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-50.23M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-121.72M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-50.21M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.92K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$75.54M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$51.61M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$75.54M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$51.62M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$25.32M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-70.10M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-71.67M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$23.23M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in Dollars per share)	`EarningsPerShareBasic`	$-1.82	USD	1 Quarter
Net increase (decrease) in net assets per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.71	USD	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	39.39M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	32.81M	shares	1 Quarter

Cash Flow Statement 37 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-71.67M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$23.23M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.20B	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.44B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.53B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.18B	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-179.88K	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-64.34K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$13.83K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$9.97K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.92K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-3.93M	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$3.71M	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-62.17K	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-8.68K	USD	1 Quarter
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	1 Quarter
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$-323.57K	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-86.45M	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$113.65M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$19.64M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$110.60M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$130.21M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$31.20M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$79.41M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-110.57M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$3.08M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-7.05M	USD	1 Quarter
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$14.17M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$4.96M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$14.17M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$4.96M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time

Stockholders Equity 32 line items

Line Item	Tag	Value	Unit	Period
Net Assets, Beginning of Period	`FairValueNetAssetLiability`	$1.17B	USD	Point-in-time
Net Assets, Beginning of Period	`FairValueNetAssetLiability`	$795.96M	USD	Point-in-time
Net Assets, Beginning of Period	`FairValueNetAssetLiability`	$787.12M	USD	Point-in-time
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.57M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-121.72M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-50.21M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$75.54M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$51.62M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-71.67M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$23.23M	USD	1 Quarter
Contributions for Shares issued	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$347.62M	USD	Annual
Contributions for Shares issued	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$108.47M	USD	1 Quarter
Distributions for Shares redeemed	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$27.96M	USD	1 Quarter
Distributions for Shares redeemed	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$352.22M	USD	Annual
Net increase (decrease) in net assets from capital share transactions	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$80.50M	USD	1 Quarter
Net increase (decrease) in net assets from capital share transactions	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$-4.60M	USD	Annual
Increase (decrease) in net assets	`IncreaseDecreaseInNetAssets`	$-383.97M	USD	Annual
Increase (decrease) in net assets	`IncreaseDecreaseInNetAssets`	$8.84M	USD	1 Quarter
Net Assets, End of Period	`FairValueNetAssetLiability`	$1.17B	USD	Point-in-time
Net Assets, End of Period	`FairValueNetAssetLiability`	$795.96M	USD	Point-in-time
Net Assets, End of Period	`FairValueNetAssetLiability`	$787.12M	USD	Point-in-time
Shares issued (in Shares)	`StockIssuedDuringPeriodSharesNewIssues`	11.50M	shares	Annual
Shares issued (in Shares)	`StockIssuedDuringPeriodSharesNewIssues`	5.35M	shares	1 Quarter
Shares redeemed (in Shares)	`SharesOfStockClassifedAsTemporaryEquitySurrenderedDuringReportingPeriod`	11.05M	shares	Annual
Shares redeemed (in Shares)	`SharesOfStockClassifedAsTemporaryEquitySurrenderedDuringReportingPeriod`	1.45M	shares	1 Quarter
Net increase in Shares issued and outstanding (in Shares)	`StockIssuedDuringPeriodSharesPeriodIncreaseDecrease`	450,000.00	shares	Annual
Net increase in Shares issued and outstanding (in Shares)	`StockIssuedDuringPeriodSharesPeriodIncreaseDecrease`	3.90M	shares	1 Quarter

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