10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2019

Filing Information

Form Type	10-Q
Accession Number	`0001437749-19-015638`
Period End Date	20190630
Filing Date	20190806
Fiscal Year	2019
Fiscal Period	Q2
XBRL Instance	gsg20190630_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 44 Income Statement 68 Cash Flow Statement 46

Balance Sheet 44 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.14B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$882.38M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$36.85M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$26.83M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$10.03M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$64.24M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$882.78M	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`	55.75M	shares	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`	$64.24M	USD	Point-in-time
Short-term investments held at the broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$36.87M	USD	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$920.64K	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$946.47M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.21B	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$58.16M	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayableForVariationMarginOnOpenFuturesContracts`	-	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayableForVariationMarginOnOpenFuturesContracts`	$11.39M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$805.94K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$585.48K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	$8.05K	USD	Point-in-time
Brokerage commissions and fees payable	`DueToCorrespondentBrokers`	-	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$70.13M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$813.98K	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`	$1.44B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$876.33M	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`	$1.48B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.23B	USD	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	86.50M	shares	Point-in-time
Shares issued and outstanding(c) (in shares)	`TemporaryEquitySharesIssued`	55.75M	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`	$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
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`	$15.72	USD	Point-in-time

Income Statement 68 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$13.73M	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$5.99M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$10.70M	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$6.52M	USD	1 Quarter
Total investment income	`Revenues`	$5.99M	USD	1 Quarter
Total investment income	`Revenues`	$10.70M	USD	2 Qtrs
Total investment income	`Revenues`	$13.73M	USD	2 Qtrs
Total investment income	`Revenues`	$6.52M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$4.46M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$2.07M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.72M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$5.39M	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$349.75K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$717.80K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$596.59K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$259.44K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$6.10M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$3.07M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$5.05M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.33M	USD	1 Quarter
Net Investment income	`OperatingIncomeLoss`	$8.68M	USD	2 Qtrs
Net Investment income	`OperatingIncomeLoss`	$4.59M	USD	2 Qtrs
Net Investment income	`OperatingIncomeLoss`	$2.91M	USD	1 Quarter
Net Investment income	`OperatingIncomeLoss`	$4.19M	USD	1 Quarter
Net Investment income	`OperatingIncomeLoss`	$1.68M	USD	1 Quarter
Net Investment income	`OperatingIncomeLoss`	$4.49M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$618.00	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$8.26K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$8.15K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-457.00	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$87.48M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$172.73M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-10.42M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-12.34M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-10.41M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$172.74M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$85.26M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$1.93M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$87.48M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-12.33M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$353.58K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$215.46K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$203.88K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$173.94K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$18.89M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-42.41M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-7.68M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$156.08M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-61.28M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$19.07M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$163.90M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-7.46M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$156.43M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-42.21M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-19.80M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$106.54M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$130.53M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$146.03M	USD	2 Qtrs
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`	$170.31M	USD	1 Quarter
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`	$154.71M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-15.61M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$109.46M	USD	1 Quarter
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$1.58	USD	2 Qtrs
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$1.31	USD	1 Quarter
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$-0.23	USD	1 Quarter
Net increase (decrease) in net assets per Share(a) (in dollars per share)	`EarningsPerShareBasic`	$2.03	USD	2 Qtrs

Cash Flow Statement 46 line items

Line Item	Tag	Value	Unit	Period
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`	$170.31M	USD	1 Quarter
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`	$154.71M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-15.61M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$109.46M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$6.55B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.66B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.96B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$6.46B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-10.70M	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-13.73M	USD	2 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$618.00	USD	2 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$8.26K	USD	2 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$8.15K	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-457.00	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$353.58K	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$215.46K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$203.88K	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$173.94K	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-920.64K	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	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	-	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$11.39M	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-220.46K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$37.82K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-362.00	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-8.05K	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$25.36M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$446.87M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$25.11M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$111.36M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$455.18M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$154.92M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-430.07M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-43.57M	USD	2 Qtrs
Net increase (decrease) in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$16.79M	USD	2 Qtrs
Net increase (decrease) in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-18.21M	USD	2 Qtrs
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$23.58M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.79M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$26.83M	USD	Point-in-time
End of period, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
End 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`	$26.83M	USD	Point-in-time

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