10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2016

Filing Information

Form Type	10-Q
Accession Number	`0001437749-16-036726`
Period End Date	20160630
Filing Date	20160808
Fiscal Year	2016
Fiscal Period	Q2
XBRL Instance	gsg-20160630.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 41 Income Statement 68 Cash Flow Statement 47

Balance Sheet 41 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`	$792.96M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$84.16M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$62.95M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$7.74M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$66.26M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	46.85M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$793.01M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	59.80M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$585.68M	USD	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	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`	$84.17M	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$66.25M	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	$775.79K	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`	$6.70M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$940.91M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$666.37M	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`	$12.48M	USD	Point-in-time
Sponsor's fees payable	`AccountsPayableFairValueDisclosure`	$430.29K	USD	Point-in-time
Sponsor's fees payable	`AccountsPayableFairValueDisclosure`	$574.94K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$10.00K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	-	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$13.07M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$430.29K	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`	$927.84M	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`	59.80M	shares	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	46.85M	shares	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`	$15.52	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`	$13.77	USD	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`	$19.53	USD	Point-in-time

Income Statement 68 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$75.77K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$547.69K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$140.11K	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$892.62K	USD	2 Qtrs
Total investment income	`Revenues`	$892.62K	USD	2 Qtrs
Total investment income	`Revenues`	$140.11K	USD	2 Qtrs
Total investment income	`Revenues`	$547.69K	USD	1 Quarter
Total investment income	`Revenues`	$75.77K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$3.06M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$1.62M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.89M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$1.60M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$165.27K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$260.01K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$463.01K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$331.96K	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$1.76M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$3.36M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$3.39M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$1.88M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-2.46M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.69M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-3.25M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.33M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-6.31M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.48K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$49.52K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.77K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$14.46K	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-69.56M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$52.17M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$129.14M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$99.52M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$52.17M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$129.18M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-350.95M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-69.54M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$99.57M	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-73.87K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.01K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$12.09K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.01K	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$67.62M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-17.38M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-28.87M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$16.00M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-28.94M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-17.34M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$16.01M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$67.63M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$54.22M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$68.19M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$100.24M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$82.23M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-1.91M	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`	$79.77M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$98.91M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-5.16M	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.46	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`	$-0.13	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.71	USD	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	40.01M	shares	2 Qtrs
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	54.70M	shares	2 Qtrs
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	40.63M	shares	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	57.87M	shares	1 Quarter

Cash Flow Statement 47 line items

Line Item	Tag	Value	Unit	Period
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`	$79.77M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$98.91M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-5.16M	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.20B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.35B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.13B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.16B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-140.11K	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-892.46K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.48K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$49.52K	USD	2 Qtrs
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.77K	USD	1 Quarter
Net realized gain on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$14.46K	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-73.87K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.01K	USD	2 Qtrs
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`	$38.01K	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`	$-6.70M	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$12.48M	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-7.72M	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-3.15K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$144.65K	USD	2 Qtrs
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	2 Qtrs
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$-323.57K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$10.00K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-71.40M	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-126.15M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$127.80M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$218.80M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$37.45M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$59.60M	USD	2 Qtrs
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$68.20M	USD	2 Qtrs
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$181.36M	USD	2 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$55.21M	USD	2 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-3.20M	USD	2 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$8.81M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$62.95M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$8.81M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$62.95M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time

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