10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2018

Filing Information

Form Type	10-Q
Accession Number	`0001437749-18-014553`
Period End Date	20180630
Filing Date	20180806
Fiscal Year	2018
Fiscal Period	Q2
XBRL Instance	gsg-20180630.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 39 Income Statement 64 Cash Flow Statement 45

Balance Sheet 39 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`	$1.39B	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`	$44.68M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$23.58M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$41.79M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.30B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	85.40M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.40B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	82.65M	shares	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`	$44.69M	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 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`	$19.19M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$5.56M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.48B	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`	$885.58K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.88K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.51K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$891.09K	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`	$1.48B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.04B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	82.65M	shares	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	85.40M	shares	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$17.93	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`	$15.62	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$16.32	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`	$16.63	USD	Point-in-time

Income Statement 64 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$5.99M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$3.30M	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$1.91M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$10.70M	USD	2 Qtrs
Total investment income	`Revenues`	$5.99M	USD	1 Quarter
Total investment income	`Revenues`	$1.91M	USD	1 Quarter
Total investment income	`Revenues`	$3.30M	USD	2 Qtrs
Total investment income	`Revenues`	$10.70M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$5.39M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$3.89M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$1.91M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.72M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$311.84K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$639.98K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$349.75K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$717.80K	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.22M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$3.07M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$6.10M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$4.53M	USD	2 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$4.59M	USD	2 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$-160.49K	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$2.91M	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-308.56K	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-1.24M	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.90K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-457.00	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$618.00	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.97K	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$87.48M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$172.73M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-126.35M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-90.23M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-126.35M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$172.74M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$87.48M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$3.41M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-90.22M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$26.74K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.11K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$173.94K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$203.88K	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$34.32M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-42.41M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$18.89M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$13.17M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$34.35M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-42.21M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$13.19M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$19.07M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$77.17M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$130.53M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$106.54M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-55.88M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-113.16M	USD	2 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$135.12M	USD	2 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-114.40M	USD	2 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$80.42M	USD	Annual
Net increase in net assets resulting from operations	`NetIncomeLoss`	$109.46M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-56.18M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.79	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.31	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.58	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-1.61	USD	2 Qtrs

Cash Flow Statement 45 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$135.12M	USD	2 Qtrs
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`	$80.42M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$109.46M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-56.18M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.98B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$6.55B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$6.46B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.98B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-10.70M	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.29M	USD	2 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.90K	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-457.00	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$618.00	USD	2 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$4.97K	USD	2 Qtrs
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
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$173.94K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$203.88K	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$21.82M	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$13.64M	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	-	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`	$37.82K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-5.73K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-362.00	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`	$25.36M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$111.36M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$215.48M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$60.65M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$154.92M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-43.57M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$154.82M	USD	2 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$17.89M	USD	2 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-18.21M	USD	2 Qtrs
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$53.17M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$23.58M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$53.17M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$23.58M	USD	Point-in-time

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