10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2018

Filing Information

Form Type	10-Q
Accession Number	`0001437749-18-019634`
Period End Date	20180930
Filing Date	20181106
Fiscal Year	2018
Fiscal Period	Q3
XBRL Instance	gsg-20180930.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`	$1.33B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.30B	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$47.79M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$25.90M	USD	Point-in-time
Cost of short-term investments held at brokers (restricted)	`InvestmentOwnedRestrictedCost`	$40.35M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$41.79M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	78.25M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	85.40M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.33B	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.30B	USD	Point-in-time
Short-term investments held at the broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$40.35M	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`	$47.79M	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`	$5.56M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$13.35M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.42B	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.39B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$844.85K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$847.76K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.89K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.88K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$853.63K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$850.74K	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`	$1.04B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.42B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.39B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	78.25M	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`	$14.92	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`	$17.93	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$18.11	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`	$15.62	USD	Point-in-time

Income Statement 64 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$2.84M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$6.49M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$17.19M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$6.14M	USD	3 Qtrs
Total investment income	`Revenues`	$6.49M	USD	1 Quarter
Total investment income	`Revenues`	$2.84M	USD	1 Quarter
Total investment income	`Revenues`	$6.14M	USD	3 Qtrs
Total investment income	`Revenues`	$17.19M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$2.63M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$8.02M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$2.19M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$6.09M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$334.65K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$982.56K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$1.05M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$342.58K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$9.07M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$2.97M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.54M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$7.07M	USD	3 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$303.95K	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$3.52M	USD	1 Quarter
Net investment income (loss)	`OperatingIncomeLoss`	$-933.84K	USD	3 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$8.12M	USD	3 Qtrs
Net investment income (loss)	`OperatingIncomeLoss`	$-160.49K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.94K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.28K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.89K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-3.04K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$144.69M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-67.30M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$59.05M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-28.05M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$3.41M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-67.30M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$144.69M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-28.05M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$59.05M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-94.61K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$88.55K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$108.65K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-298.49K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$35.12M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$31.82M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$18.65M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-7.30M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$34.82M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$31.93M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$77.17M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-7.39M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$18.74M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-35.37M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$6.77M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$137.30M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$77.79M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$10.30M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-36.31M	USD	3 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$80.42M	USD	Annual
Net increase in net assets resulting from operations	`NetIncomeLoss`	$145.42M	USD	3 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$78.09M	USD	1 Quarter
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$-0.49	USD	3 Qtrs
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$0.13	USD	1 Quarter
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$1.74	USD	3 Qtrs
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$0.96	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`	$10.30M	USD	1 Quarter
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`	$80.42M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$145.42M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$78.09M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$10.56B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$5.47B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$10.54B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$5.28B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-6.13M	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-17.18M	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`	$1.28K	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.89K	USD	3 Qtrs
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`	$-94.61K	USD	3 Qtrs
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`	$-298.49K	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$7.79M	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`	$-2.91K	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-5.44K	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$14.00	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$102.23M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-223.81M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$284.71M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$121.64M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$239.76M	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`	$-118.12M	USD	3 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-9.20M	USD	3 Qtrs
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-15.89M	USD	3 Qtrs
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$25.90M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$26.08M	USD	Point-in-time
End 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`	$25.90M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$26.08M	USD	Point-in-time

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