10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2019

Filing Information

Form Type	10-Q
Accession Number	`0001437749-19-008966`
Period End Date	20190331
Filing Date	20190507
Fiscal Year	2019
Fiscal Period	Q1
XBRL Instance	gsg-20190331.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 37 Income Statement 34 Cash Flow Statement 37

Balance Sheet 37 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.19B	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
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$59.97M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$10.03M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$15.05M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.14B	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.19B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	77.15M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	86.50M	shares	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`	$59.98M	USD	Point-in-time
Short-term investments held at the broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$64.24M	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`	$4.34M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.27B	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.21B	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$33.55M	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$811.97K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$805.94K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	-	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`	$34.37M	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`	$1.21B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.39B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.23B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	77.15M	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`	$16.63	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`	$15.98	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$13.99	USD	Point-in-time

Income Statement 34 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$7.21M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$4.71M	USD	1 Quarter
Total investment income	`Revenues`	$4.71M	USD	1 Quarter
Total investment income	`Revenues`	$7.21M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.38M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.66M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$337.15K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$368.06K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.72M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$3.03M	USD	1 Quarter
Net investment income	`OperatingIncomeLoss`	$12.57M	USD	Annual
Net investment income	`OperatingIncomeLoss`	$4.49M	USD	1 Quarter
Net investment income	`OperatingIncomeLoss`	$1.68M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$101.00	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$1.93M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$85.26M	USD	1 Quarter
Net realized gain	`RealizedInvestmentGainsLosses`	$-11.94M	USD	Annual
Net realized gain	`RealizedInvestmentGainsLosses`	$1.93M	USD	1 Quarter
Net realized gain	`RealizedInvestmentGainsLosses`	$85.26M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$138.12K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.95K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$163.76M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-61.31M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-190.84M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$163.90M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-61.28M	USD	1 Quarter
Net realized and unrealized gain	`GainLossOnInvestments`	$165.82M	USD	1 Quarter
Net realized and unrealized gain	`GainLossOnInvestments`	$23.98M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$170.31M	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`	$-190.21M	USD	Annual
Net increase in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$2.04	USD	1 Quarter
Net increase in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$0.29	USD	1 Quarter

Cash Flow Statement 37 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$170.31M	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`	$-190.21M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.81B	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$2.11B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.05B	USD	1 Quarter
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$2.77B	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-4.71M	USD	1 Quarter
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-7.20M	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$101.00	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`	$138.12K	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`	$-5.56M	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$3.42M	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$61.47K	USD	1 Quarter
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$6.03K	USD	1 Quarter
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-256.00	USD	1 Quarter
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-8.05K	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$118.84M	USD	1 Quarter
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-36.37M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$95.83M	USD	1 Quarter
Contributions for Shares issued	`ProceedsFromOtherEquity`	$24.22M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$138.04M	USD	1 Quarter
Distributions for Shares redeemed	`Redemptions`	$75.52M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$20.32M	USD	1 Quarter
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-113.82M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-16.05M	USD	1 Quarter
Net increase (decrease) in cash and cash equivalents	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$5.02M	USD	1 Quarter
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$25.74M	USD	Point-in-time
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`	$15.05M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$25.74M	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`	$15.05M	USD	Point-in-time

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