10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2015

Filing Information

Form Type	10-Q
Accession Number	`0001437749-15-015179`
Period End Date	20150630
Filing Date	20150807
Fiscal Year	2015
Fiscal Period	Q2
XBRL Instance	gsg-20150630.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 41 Income Statement 68 Cash Flow Statement 45 Stockholders Equity 40

Balance Sheet 41 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$766.81M	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`	$58.16M	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`	$8.81M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$12.01M	USD	Point-in-time
Short-term investments(b)	`ShortTermInvestments`	$766.84M	USD	Point-in-time
Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	36.85M	shares	Point-in-time
Shares, outstanding (in Shares)	`TemporaryEquitySharesOutstanding`	40.20M	shares	Point-in-time
Short-term investments(b)	`ShortTermInvestments`	$731.92M	USD	Point-in-time
Short-term investments held at brokers (restricted)(c)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$58.16M	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`	$2.14M	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	-	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$17.96M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$798.92M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$851.77M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	-	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`	-	USD	Point-in-time
Due to brokers	`DueToCorrespondentBrokers`	$323.57K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$525.59K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$522.44K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$522.44K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$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
Net Assets	`FairValueNetAssetLiability`	$1.17B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$787.12M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$851.25M	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`	40.20M	shares	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$33.82	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.17	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$21.18	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`	$21.36	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in Dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$32.99	USD	Point-in-time

Income Statement 68 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$75.77K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$132.55K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$140.11K	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$315.01K	USD	2 Qtrs
Total investment income	`Revenues`	$75.77K	USD	1 Quarter
Total investment income	`Revenues`	$132.55K	USD	1 Quarter
Total investment income	`Revenues`	$315.01K	USD	2 Qtrs
Total investment income	`Revenues`	$140.11K	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$1.60M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$3.06M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$4.06M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$2.10M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$131.18K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$165.27K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$331.96K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$452.32K	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$3.39M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.23M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$4.51M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$1.76M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-3.25M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-4.19M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.69M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$14.46K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.55K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$6.71K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.48K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-69.56M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-39.39M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$10.84M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$52.17M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$52.17M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$10.85M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-69.54M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-39.36M	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$12.09K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.01K	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$17.80M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$93.34M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$16.00M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$67.62M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$16.01M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$17.80M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$93.34M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$67.63M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$68.19M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$28.65M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-1.91M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$53.98M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-5.16M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$66.50M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$26.56M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$49.78M	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in Dollars per share)	`EarningsPerShareBasic`	$1.50	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in Dollars per share)	`EarningsPerShareBasic`	$-0.13	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in Dollars per share)	`EarningsPerShareBasic`	$1.64	USD	1 Quarter
Net increase (decrease) in net assets per Share (in Dollars per share)	`EarningsPerShareBasic`	$0.79	USD	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	33.21M	shares	2 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	40.01M	shares	2 Qtrs
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	33.61M	shares	1 Quarter
Weighted-average Shares outstanding (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	40.63M	shares	1 Quarter

Cash Flow Statement 45 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`	$-5.16M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$66.50M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$26.56M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$49.78M	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.70B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.20B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.16B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.79B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-312.44K	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-140.11K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$14.46K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.55K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$6.71K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.48K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	-	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$12.09K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.01K	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$17.96M	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-7.72M	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$2.40M	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-3.15K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-63.81K	USD	2 Qtrs
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	2 Qtrs
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$-323.57K	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$135.06M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-71.40M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$128.71M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$127.80M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$267.43M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$59.60M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$68.20M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-138.72M	USD	2 Qtrs
Net decrease in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-3.66M	USD	2 Qtrs
Net decrease in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-3.20M	USD	2 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$8.81M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.43M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$8.81M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.43M	USD	Point-in-time

Stockholders Equity 40 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`	$787.12M	USD	Point-in-time
Net Assets, Beginning of Period	`FairValueNetAssetLiability`	$851.25M	USD	Point-in-time
Net investment loss	`OperatingIncomeLoss`	$-3.25M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-2.10M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-4.19M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.69M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$52.17M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$10.85M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-69.54M	USD	2 Qtrs
Net realized loss	`RealizedInvestmentGainsLosses`	$-39.36M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$16.01M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$17.80M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$93.34M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$67.63M	USD	2 Qtrs
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-5.16M	USD	2 Qtrs
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$66.50M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$26.56M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$49.78M	USD	2 Qtrs
Contributions for Shares issued	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$125.67M	USD	2 Qtrs
Contributions for Shares issued	`TemporaryEquityStockIssuedDuringPeriodValueNewIssues`	$347.62M	USD	Annual
Distributions for Shares redeemed	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$352.22M	USD	Annual
Distributions for Shares redeemed	`ValueOfStockClassifiedAsTemporaryEquitySurrenderedDuringReportingPeriod`	$56.37M	USD	2 Qtrs
Net increase (decrease) in net assets from capital share transactions	`TemporaryEquityIssuePeriodIncreaseOrDecrease`	$69.30M	USD	2 Qtrs
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`	$64.13M	USD	2 Qtrs
Net Assets, End of Period	`FairValueNetAssetLiability`	$1.17B	USD	Point-in-time
Net Assets, End of Period	`FairValueNetAssetLiability`	$787.12M	USD	Point-in-time
Net Assets, End of Period	`FairValueNetAssetLiability`	$851.25M	USD	Point-in-time
Shares issued (in Shares)	`StockIssuedDuringPeriodSharesNewIssues`	6.15M	shares	2 Qtrs
Shares issued (in Shares)	`StockIssuedDuringPeriodSharesNewIssues`	11.50M	shares	Annual
Shares redeemed (in Shares)	`SharesOfStockClassifedAsTemporaryEquitySurrenderedDuringReportingPeriod`	11.05M	shares	Annual
Shares redeemed (in Shares)	`SharesOfStockClassifedAsTemporaryEquitySurrenderedDuringReportingPeriod`	2.80M	shares	2 Qtrs
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`	3.35M	shares	2 Qtrs

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