10-K Filing

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

Filing Information

Form Type	10-K
Accession Number	`0001437749-19-003633`
Period End Date	20181231
Filing Date	20190228
Fiscal Year	2018
Fiscal Period	FY
XBRL Instance	gsg-20181231.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 38 Income Statement 45 Cash Flow Statement 53

Balance Sheet 38 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`	$1.14B	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$64.24M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$10.03M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$40.35M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$41.79M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	86.50M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.14B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	85.40M	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 broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$40.35M	USD	Point-in-time
Short-term investments held at broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$64.24M	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`	$920.64K	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$5.56M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.21B	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`	$805.94K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$5.88K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$8.05K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$813.98K	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`	$1.04B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$665.94M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.39B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.21B	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`	86.50M	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`	$14.21	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$13.99	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$16.32	USD	Point-in-time

Income Statement 45 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$9.71M	USD	Annual
Interest	`InterestIncomeOperating`	$2.29M	USD	Annual
Interest	`InterestIncomeOperating`	$24.50M	USD	Annual
Total investment income	`Revenues`	$9.71M	USD	Annual
Total investment income	`Revenues`	$2.29M	USD	Annual
Total investment income	`Revenues`	$24.50M	USD	Annual
Sponsors fees	`SponsorFees`	$6.36M	USD	Annual
Sponsors fees	`SponsorFees`	$10.50M	USD	Annual
Sponsors fees	`SponsorFees`	$8.53M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.42M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.34M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.04M	USD	Annual
Total expenses	`CostsAndExpenses`	$9.87M	USD	Annual
Total expenses	`CostsAndExpenses`	$7.40M	USD	Annual
Total expenses	`CostsAndExpenses`	$11.92M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$-160.49K	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$12.57M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$-5.10M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.34K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$50.16K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$2.81K	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$76.36M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$3.41M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-11.94M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$76.41M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-11.94M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$3.41M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.36K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$77.73K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-59.33K	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$77.22M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$12.33M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-190.92M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$77.17M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-190.84M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$12.35M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$80.58M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-202.78M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$88.76M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$83.66M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$80.42M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-190.21M	USD	Annual
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$1.43	USD	Annual
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$-2.29	USD	Annual
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$1.05	USD	Annual

Cash Flow Statement 53 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`	$80.42M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-190.21M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$7.77B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$14.89B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$5.38B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$7.44B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$5.04B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$15.05B	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-9.70M	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-2.29M	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-24.49M	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.34K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$50.16K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$2.81K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$20.36K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$77.73K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-59.33K	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-6.70M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-4.64M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$5.56M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$1.19M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	$-1.19M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayablesToBrokerDealers`	-	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-41.82K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$206.12K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$211.34K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$10.98K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-5.10K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$2.17K	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-267.42M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-258.66M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-41.68M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$346.35M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$401.40M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$281.06M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$115.20M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$271.13M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$72.42M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$9.93M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$286.20M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$273.93M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$27.54M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-31.75M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$6.51M	USD	Annual
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$35.28M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$7.74M	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.