10-K Filing

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

Filing Information

Form Type	10-K
Accession Number	`0001437749-17-003234`
Period End Date	20161231
Filing Date	20170224
Fiscal Year	2016
Fiscal Period	FY
XBRL Instance	gsg-20161231.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 38 Income Statement 45 Cash Flow Statement 56

Balance Sheet 38 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`	$908.88M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$35.28M	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
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$93.44M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	66.30M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$908.93M	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 held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$93.44M	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
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`	$666.37M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.04B	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$1.19M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	-	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$641.63K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$430.29K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	-	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$10.98K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$1.84M	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`	$787.12M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$665.94M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.04B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.17B	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`	66.30M	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`	$15.62	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`	$21.36	USD	Point-in-time

Income Statement 45 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$2.29M	USD	Annual
Interest	`InterestIncomeOperating`	$517.09K	USD	Annual
Interest	`InterestIncomeOperating`	$235.60K	USD	Annual
Total investment income	`Revenues`	$235.60K	USD	Annual
Total investment income	`Revenues`	$2.29M	USD	Annual
Total investment income	`Revenues`	$517.09K	USD	Annual
Sponsors fees	`SponsorFees`	$6.36M	USD	Annual
Sponsors fees	`SponsorFees`	$7.78M	USD	Annual
Sponsors fees	`SponsorFees`	$5.85M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$738.52K	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$691.50K	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.04M	USD	Annual
Total expenses	`CostsAndExpenses`	$7.40M	USD	Annual
Total expenses	`CostsAndExpenses`	$6.54M	USD	Annual
Total expenses	`CostsAndExpenses`	$8.52M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-8.00M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-6.31M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-5.10M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$35.05K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$41.26K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$50.16K	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$76.36M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-350.98M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-377.37M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$76.41M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-377.33M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-350.95M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.36K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$5.22K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$17.23K	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$5.94M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$54.21M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$12.33M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$5.96M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$12.35M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$54.22M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$88.76M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-371.38M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-296.73M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-7.24	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-11.24	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.43	USD	Annual

Cash Flow Statement 56 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-303.03M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-379.38M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$5.38B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.06B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.35B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.73B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.19B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$5.04B	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-2.29M	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-234.87K	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-514.51K	USD	Annual
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$35.05K	USD	Annual
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$41.26K	USD	Annual
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$50.16K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.36K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$5.22K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$17.23K	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-6.70M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$6.70M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-7.72M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$1.19M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$2.66M	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-95.30K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$211.34K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-213.21K	USD	Annual
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	-	USD	Annual
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$323.57K	USD	Annual
Due to brokers	`IncreaseDecreaseInOtherPayablesToBrokerDealers`	$-323.57K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$10.98K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-185.03M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$4.42M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-258.66M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$242.09M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$345.49M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$401.40M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$115.20M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$61.33M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$348.99M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$180.76M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$286.20M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-3.50M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-4.27M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$27.54M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$920.59K	USD	Annual
Beginning of year	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
Beginning of year	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
Beginning of year	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of year	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of year	`CashAndCashEquivalentsAtCarryingValue`	$12.01M	USD	Point-in-time
End of year	`CashAndCashEquivalentsAtCarryingValue`	$11.09M	USD	Point-in-time
End of year	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
End of year	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time

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