10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2018

Filing Information

Form Type	10-Q
Accession Number	`0001437749-18-008844`
Period End Date	20180331
Filing Date	20180507
Fiscal Year	2018
Fiscal Period	Q1
XBRL Instance	gsg-20180331.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`	$1.30B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.36B	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$25.74M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$40.35M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$46.79M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$41.79M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	86.35M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.36B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	86.35M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.30B	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 the broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$40.35M	USD	Point-in-time
Short-term investments held at the broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$46.79M	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	$3.26M	USD	Point-in-time
Receivable for capital Shares sold	`ReceivablesForCapitalSharesSold`	-	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$5.56M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.44B	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.39B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$847.76K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$909.23K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.62K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.88K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$914.85K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$853.63K	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`	$1.39B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.04B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.44B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	85.40M	shares	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	86.35M	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`	$16.63	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`	$16.32	USD	Point-in-time

Income Statement 34 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$1.39M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$4.71M	USD	1 Quarter
Total investment income	`Revenues`	$1.39M	USD	1 Quarter
Total investment income	`Revenues`	$4.71M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.66M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.99M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$328.14K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$368.06K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$3.03M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.32M	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-929.22K	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-160.49K	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$1.68M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-36.13M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$85.26M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$85.26M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$3.41M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-36.13M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-6.64K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.95K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-21.15M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-61.31M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$77.17M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-21.16M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-61.28M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-57.28M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$23.98M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-58.21M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$25.67M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$80.42M	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.82	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$0.29	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`	$25.67M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$80.42M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.11B	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.42B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.40B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.05B	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-4.71M	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-1.39M	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	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`	$-6.64K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.95K	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`	$-5.56M	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`	-	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$61.47K	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$37.57K	USD	1 Quarter
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-256.00	USD	1 Quarter
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$1.50K	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-36.37M	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-87.68M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$96.75M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$95.83M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$75.52M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$7.92M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$88.83M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$20.32M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$1.15M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-16.05M	USD	1 Quarter
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$36.43M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$25.74M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$36.43M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$25.74M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time

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