10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2017

Filing Information

Form Type	10-Q
Accession Number	`0001437749-17-014069`
Period End Date	20170630
Filing Date	20170808
Fiscal Year	2017
Fiscal Period	Q2
XBRL Instance	gsg-20170630.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 41 Income Statement 64 Cash Flow Statement 45

Balance Sheet 41 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$962.82M	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`	$93.44M	USD	Point-in-time
Cost of short-term investments held at brokers	`InvestmentOwnedRestrictedCost`	$38.98M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$53.17M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$35.28M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	66.30M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$962.88M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$908.93M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	77.80M	shares	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`	$38.98M	USD	Point-in-time
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$93.44M	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	-	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	$9.77M	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`	$21.82M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.09B	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`	$613.02K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.25K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$10.98K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$618.27K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$1.84M	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`	$1.09B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.04B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$665.94M	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`	77.80M	shares	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`	$15.62	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$14.81	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$13.96	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

Income Statement 64 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$1.91M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$892.62K	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$3.30M	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$547.69K	USD	1 Quarter
Total investment income	`Revenues`	$3.30M	USD	2 Qtrs
Total investment income	`Revenues`	$547.69K	USD	1 Quarter
Total investment income	`Revenues`	$1.91M	USD	1 Quarter
Total investment income	`Revenues`	$892.62K	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$1.91M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.89M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$1.62M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$3.89M	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$463.01K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$311.84K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$260.01K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$639.98K	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.22M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.88M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$4.53M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$3.36M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-1.33M	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-2.46M	USD	2 Qtrs
Net investment loss	`OperatingIncomeLoss`	$-5.10M	USD	Annual
Net investment loss	`OperatingIncomeLoss`	$-308.56K	USD	1 Quarter
Net investment loss	`OperatingIncomeLoss`	$-1.24M	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.77K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$49.52K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.97K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.90K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-90.23M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$99.52M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-126.35M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$129.14M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$99.57M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-90.22M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-126.35M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$129.18M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$76.41M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.01K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-73.87K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$26.74K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.11K	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$13.17M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$34.32M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-17.38M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-28.87M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$12.35M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-17.34M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-28.94M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$13.19M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$34.35M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$100.24M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-113.16M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-55.88M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$82.23M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
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`	$-56.18M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-114.40M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$98.91M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.71	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-1.61	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`	$-0.79	USD	1 Quarter

Cash Flow Statement 45 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
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`	$-56.18M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-114.40M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$98.91M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.98B	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`	$2.98B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-892.46K	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.29M	USD	2 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.77K	USD	1 Quarter
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$49.52K	USD	2 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.97K	USD	2 Qtrs
Net realized gain (loss) on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.90K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.01K	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`	$26.74K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.11K	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-6.70M	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$21.82M	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`	$-1.19M	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-28.61K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$144.65K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$10.00K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-5.73K	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-136.93M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-126.15M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$215.48M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$218.80M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$60.65M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$37.45M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$154.82M	USD	2 Qtrs
Net cash provided by (used in) 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`	$17.89M	USD	2 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$53.17M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$62.95M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$53.17M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$62.95M	USD	Point-in-time

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