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10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2020
Filing Information
Form Type 10-Q
Accession Number 0001437749-20-009628
Period End Date 20200331
Filing Date 20200507
Fiscal Year 2020
Fiscal Period Q1
XBRL Instance gsg20200331_10q_htm.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 36 line items
Line Item Tag Value Unit Period
Cost of short-term investments InvestmentOwnedAtCost $431.34M USD Point-in-time
Cost of short-term investments InvestmentOwnedAtCost $720.99M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $59.25M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $31.24M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $29.43M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $4.66M USD Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 47.75M shares Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 53.50M shares Point-in-time
Short-term investments ShortTermInvestments $432.04M USD Point-in-time
Short-term investments ShortTermInvestments $721.08M USD Point-in-time
Shares, par value (in dollars per share) TemporaryEquityParOrStatedValuePerShare - USD Point-in-time
Short-term investments held at broker (restricted) DepositsWithClearingOrganizationsAndOthersSecurities $59.29M USD Point-in-time
Short-term investments held at broker (restricted) DepositsWithClearingOrganizationsAndOthersSecurities $29.44M 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 $5.95M USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations - USD Point-in-time
Total Assets AssetsFairValueDisclosure $781.76M USD Point-in-time
Total Assets AssetsFairValueDisclosure $501.94M USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $465.84K USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $391.27K 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 $5.95M USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $6.42M USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $391.27K 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 $501.55M USD Point-in-time
Net Assets FairValueNetAssetLiability $1.23B USD Point-in-time
Net Assets FairValueNetAssetLiability $775.34M USD Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 53.50M shares Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 47.75M shares 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 $9.37 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $16.24 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $15.98 USD Point-in-time
Income Statement 30 line items
Line Item Tag Value Unit Period
Interest InterestIncomeOperating $2.57M USD 1 Quarter
Interest InterestIncomeOperating $7.21M USD 1 Quarter
Total investment income Revenues $7.21M USD 1 Quarter
Total investment income Revenues $2.57M USD 1 Quarter
Sponsors fees SponsorFees $2.38M USD 1 Quarter
Sponsors fees SponsorFees $1.32M USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $229.63K USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $337.15K USD 1 Quarter
Total expenses CostsAndExpenses $2.72M USD 1 Quarter
Total expenses CostsAndExpenses $1.55M USD 1 Quarter
Net investment income OperatingIncomeLoss $1.03M USD 1 Quarter
Net investment income OperatingIncomeLoss $4.49M USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $31.93K USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $101.00 USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $-224.20M USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $1.93M USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $-224.17M USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $1.93M USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $138.12K USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $630.15K USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $163.76M USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-145.59M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-144.96M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $163.90M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $-369.13M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $165.82M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-368.10M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $170.31M USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $2.04 USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $-7.10 USD 1 Quarter
Cash Flow Statement 38 line items
Line Item Tag Value Unit Period
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-368.10M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $170.31M USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $2.81B USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $1.05B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $1.32B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $2.77B USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-2.57M USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-7.20M USD 1 Quarter
Net realized (gain) loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $31.93K USD 1 Quarter
Net realized (gain) loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $101.00 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 $630.15K USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $5.95M USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $3.42M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts $-5.95M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts - USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $-74.57K USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $6.03K USD 1 Quarter
Brokerage commissions and fees payable IncreaseDecreaseInBrokerageFeesPayable - USD 1 Quarter
Brokerage commissions and fees payable IncreaseDecreaseInBrokerageFeesPayable $-8.05K USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $-120.89M USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $118.84M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $24.22M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $134.85M USD 1 Quarter
Distributions for Shares redeemed Redemptions $138.04M USD 1 Quarter
Distributions for Shares redeemed Redemptions $40.55M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $94.31M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-113.82M USD 1 Quarter
Net increase (decrease) in cash CashAndCashEquivalentsPeriodIncreaseDecrease $-26.58M USD 1 Quarter
Net increase (decrease) in cash CashAndCashEquivalentsPeriodIncreaseDecrease $5.02M USD 1 Quarter
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $4.66M USD Point-in-time
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $31.24M USD Point-in-time
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $15.05M USD Point-in-time
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $10.03M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $4.66M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $31.24M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $15.05M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $10.03M USD Point-in-time

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

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