10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2016

Filing Information

Form Type	10-Q
Accession Number	`0001437749-16-031075`
Period End Date	20160331
Filing Date	20160506
Fiscal Year	2016
Fiscal Period	Q1
XBRL Instance	gsg-20160331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 37 Income Statement 36 Cash Flow Statement 39

Balance Sheet 37 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$585.65M	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$670.59M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$66.26M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$79.13M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$947.60K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$7.74M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$585.68M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$670.70M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	54.05M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	46.85M	shares	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$79.16M	USD	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$66.25M	USD	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	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`	$6.70M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$750.80M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$666.37M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$1.68M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	-	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$4.13M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$430.29K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$476.69K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$430.29K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$6.29M	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`	$744.51M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$787.12M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$665.94M	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	46.85M	shares	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	54.05M	shares	Point-in-time
Net Asset Value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$14.21	USD	Point-in-time
Net Asset Value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$13.77	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

Income Statement 36 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$344.93K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$64.34K	USD	1 Quarter
Total investment income	`Revenues`	$344.93K	USD	1 Quarter
Total investment income	`Revenues`	$64.34K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.47M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.28M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$166.69K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$203.00K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.63M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.48M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.13M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.57M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-6.31M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$10.75K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$9.97K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-121.73M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-29.63M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-121.72M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-350.95M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-29.61M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.92K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$111.88K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$11.49M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$51.61M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$51.62M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$54.22M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$11.61M	USD	1 Quarter
Net realized and unrealized loss	`GainLossOnInvestments`	$-70.10M	USD	1 Quarter
Net realized and unrealized loss	`GainLossOnInvestments`	$-18.01M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-19.14M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-71.67M	USD	1 Quarter
Net decrease in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-1.82	USD	1 Quarter
Net decrease in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.37	USD	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	39.39M	shares	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	51.39M	shares	1 Quarter

Cash Flow Statement 39 line items

Line Item	Tag	Value	Unit	Period
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-19.14M	USD	1 Quarter
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net decrease in net assets resulting from operations	`NetIncomeLoss`	$-71.67M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.20B	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.18B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.18B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.08B	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-64.34K	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-344.93K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$10.75K	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`	$111.88K	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-6.70M	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$3.71M	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$1.68M	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-8.68K	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$46.40K	USD	1 Quarter
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$-323.57K	USD	1 Quarter
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	1 Quarter
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-86.45M	USD	1 Quarter
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-108.64M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$110.60M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$135.16M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$31.20M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$33.31M	USD	1 Quarter
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$79.41M	USD	1 Quarter
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$101.85M	USD	1 Quarter
Net decrease in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-6.79M	USD	1 Quarter
Net decrease in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-7.05M	USD	1 Quarter
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$947.60K	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$4.96M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$947.60K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$4.96M	USD	Point-in-time

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