10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2017

Filing Information

Form Type	10-Q
Accession Number	`0001437749-17-008137`
Period End Date	20170331
Filing Date	20170505
Fiscal Year	2017
Fiscal Period	Q1
XBRL Instance	gsg-20170331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 37 Income Statement 34 Cash Flow Statement 39

Balance Sheet 37 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$929.89M	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$908.88M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$97.12M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$36.43M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$93.44M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$35.28M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$908.93M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	72.00M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	66.30M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$929.92M	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$93.44M	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`	$97.12M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$3.63M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.07B	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`	$679.20K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$641.63K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$12.48K	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`	$691.68K	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`	$665.94M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.04B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.07B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	66.30M	shares	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	72.00M	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`	$13.77	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$14.81	USD	Point-in-time

Income Statement 34 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$1.39M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$344.93K	USD	1 Quarter
Total investment income	`Revenues`	$344.93K	USD	1 Quarter
Total investment income	`Revenues`	$1.39M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.99M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.28M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$203.00K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$328.14K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.32M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.48M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.13M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-5.10M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-929.22K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$10.75K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-29.63M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-36.13M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$76.41M	USD	Annual
Net realized loss	`RealizedInvestmentGainsLosses`	$-29.61M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-36.13M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$111.88K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-6.64K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$11.49M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-21.15M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$11.61M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$12.35M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-21.16M	USD	1 Quarter
Net realized and unrealized loss	`GainLossOnInvestments`	$-18.01M	USD	1 Quarter
Net realized and unrealized loss	`GainLossOnInvestments`	$-57.28M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-58.21M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-19.14M	USD	1 Quarter
Net decrease in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.37	USD	1 Quarter
Net decrease in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.82	USD	1 Quarter

Cash Flow Statement 39 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-58.21M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-19.14M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.18B	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.42B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.08B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.40B	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-344.93K	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-1.39M	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$10.75K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$111.88K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-6.64K	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$3.63M	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-6.70M	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-1.19M	USD	1 Quarter
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$1.68M	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$46.40K	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$37.57K	USD	1 Quarter
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$1.50K	USD	1 Quarter
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-87.68M	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-108.64M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$96.75M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$135.16M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$33.31M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$7.92M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$101.85M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$88.83M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$1.15M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-6.79M	USD	1 Quarter
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$36.43M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$947.60K	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$36.43M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$947.60K	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time

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