10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2016

Filing Information

Form Type	10-Q
Accession Number	`0001437749-16-041259`
Period End Date	20160930
Filing Date	20161107
Fiscal Year	2016
Fiscal Period	Q3
XBRL Instance	gsg-20160930.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 37 Income Statement 68 Cash Flow Statement 49

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`	$754.68M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$66.26M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$51.29M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$7.74M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$84.99M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$585.68M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	46.85M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$754.80M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	60.35M	shares	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
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$85.00M	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`	$6.70M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$2.60M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$666.37M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$893.69M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$430.29K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$530.32K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$10.06K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	-	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$430.29K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$540.39K	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`	$893.15M	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`	60.35M	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`	$21.36	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`	$14.80	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`	$17.03	USD	Point-in-time

Income Statement 68 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$35.91K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$609.78K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$176.02K	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$1.50M	USD	3 Qtrs
Total investment income	`Revenues`	$1.50M	USD	3 Qtrs
Total investment income	`Revenues`	$35.91K	USD	1 Quarter
Total investment income	`Revenues`	$176.02K	USD	3 Qtrs
Total investment income	`Revenues`	$609.78K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.43M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.68M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$4.49M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$4.57M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$737.68K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$506.65K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$174.69K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$274.67K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$5.31M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$5.00M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$1.95M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.60M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-4.82M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.34M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.57M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-3.81M	USD	3 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-6.31M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$14.78K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.70K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$51.22K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.23K	USD	3 Qtrs
Net realized gain (loss) from futures contracts	`GainLossOnSaleOfCommodityContracts`	$-10.51M	USD	3 Qtrs
Net realized gain (loss) from futures contracts	`GainLossOnSaleOfCommodityContracts`	$-110.03M	USD	1 Quarter
Net realized gain (loss) from futures contracts	`GainLossOnSaleOfCommodityContracts`	$-222.06M	USD	3 Qtrs
Net realized gain (loss) from futures contracts	`GainLossOnSaleOfCommodityContracts`	$-152.50M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-350.95M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-152.48M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-110.03M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-222.03M	USD	3 Qtrs
Net realized loss	`RealizedInvestmentGainsLosses`	$-10.46M	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$106.03K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$37.60K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$68.03K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$53.61K	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$44.97M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-15.13M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$52.48M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$62.34M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$52.54M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$45.07M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$54.22M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-15.09M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$62.41M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-169.49M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-167.58M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-47.62M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$34.61M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$30.80M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-169.15M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-48.96M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-174.31M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$0.54	USD	3 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-4.29	USD	3 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.80	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-4.03	USD	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	41.95M	shares	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	61.26M	shares	1 Quarter
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	40.67M	shares	3 Qtrs
Weighted-average Shares outstanding (in shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	56.90M	shares	3 Qtrs

Cash Flow Statement 49 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$30.80M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-169.15M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-48.96M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-174.31M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.77B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.39B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.58B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.35B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-176.02K	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-1.50M	USD	3 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$14.78K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.70K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$51.22K	USD	3 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.23K	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$106.03K	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$37.60K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$68.03K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$53.61K	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-4.10M	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$6.56M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	-	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-7.72M	USD	3 Qtrs
Payable for investment securities purchased	`IncreaseDecreaseInPayablesForInvestmentSecuritiesPurchased`	$89.00M	USD	3 Qtrs
Payable for investment securities purchased	`IncreaseDecreaseInPayablesForInvestmentSecuritiesPurchased`	-	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$100.03K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-62.62K	USD	3 Qtrs
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$-323.57K	USD	3 Qtrs
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$10.06K	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-142.21M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-152.86M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$311.61M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$193.40M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$59.60M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$115.20M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$196.40M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$133.80M	USD	3 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-8.42M	USD	3 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$43.55M	USD	3 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$3.59M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$51.29M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$3.59M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$51.29M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	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.