10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2017

Filing Information

Form Type	10-Q
Accession Number	`0001437749-17-018511`
Period End Date	20170930
Filing Date	20171107
Fiscal Year	2017
Fiscal Period	Q3
XBRL Instance	gsg-20170930.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 37 Income Statement 64 Cash Flow Statement 45

Balance Sheet 37 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.15B	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`	$46.90M	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
Cash and cash equivalents	`CashAndCashEquivalentsFairValueDisclosure`	$26.08M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	81.40M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.15B	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$908.93M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	66.30M	shares	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
Short-term investments held at brokers (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$46.90M	USD	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.04B	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.22B	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`	$3.68M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$737.89K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$641.63K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.54K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$10.98K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$4.43M	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`	$665.94M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.21B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.04B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	81.40M	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`	$15.62	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`	$13.96	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`	$15.52	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$14.92	USD	Point-in-time

Income Statement 64 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$6.14M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$609.78K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$1.50M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$2.84M	USD	1 Quarter
Total investment income	`Revenues`	$6.14M	USD	3 Qtrs
Total investment income	`Revenues`	$1.50M	USD	3 Qtrs
Total investment income	`Revenues`	$609.78K	USD	1 Quarter
Total investment income	`Revenues`	$2.84M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.19M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.68M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$6.09M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$4.57M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$982.56K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$274.67K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$342.58K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$737.68K	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$1.95M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$5.31M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$7.07M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$2.54M	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-933.84K	USD	3 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$-1.34M	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$303.95K	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-3.81M	USD	3 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$-5.10M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$51.22K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.94K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.70K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-3.04K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-10.51M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$59.05M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-67.30M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-110.03M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$59.05M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-67.30M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-10.46M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-110.03M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$76.41M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$88.55K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$108.65K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$106.03K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$68.03K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$31.82M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$44.97M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$62.34M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$18.65M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$31.93M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$18.74M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$62.41M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$12.35M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$45.07M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$34.61M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-47.62M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-35.37M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$77.79M	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`	$-36.31M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$78.09M	USD	1 Quarter
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`	$-48.96M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$0.96	USD	1 Quarter
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`	$-0.80	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.49	USD	3 Qtrs

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`	$-36.31M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$78.09M	USD	1 Quarter
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`	$-48.96M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$5.47B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.77B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.58B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$5.28B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-1.50M	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-6.13M	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$51.22K	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.94K	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.70K	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-3.04K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$88.55K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$108.65K	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`	$68.03K	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-4.10M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$2.50M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	-	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$96.26K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$100.03K	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-5.44K	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$10.06K	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-223.81M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-152.86M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$284.71M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$311.61M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$115.20M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$70.10M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$214.62M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$196.40M	USD	3 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$43.55M	USD	3 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-9.20M	USD	3 Qtrs
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$51.29M	USD	Point-in-time
Beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$26.08M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$51.29M	USD	Point-in-time
End of period	`CashAndCashEquivalentsAtCarryingValue`	$26.08M	USD	Point-in-time

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