10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2020

Filing Information

Form Type	10-Q
Accession Number	`0001437749-20-016634`
Period End Date	20200630
Filing Date	20200805
Fiscal Year	2020
Fiscal Period	Q2
XBRL Instance	gsg20200630_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 42 Income Statement 68 Cash Flow Statement 46

Balance Sheet 42 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$508.12M	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$720.99M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$30.43M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$55.71M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$29.43M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$31.24M	USD	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$508.13M	USD	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$721.08M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	47.75M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	59.00M	shares	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$29.44M	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$55.73M	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`	$3.96M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	USD	Point-in-time
Receivable for capital Shares sold	`ReceivableForCapitalSharesSold`	$11.36M	USD	Point-in-time
Receivable for capital Shares sold	`ReceivableForCapitalSharesSold`	-	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$609.61M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$781.76M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$465.84K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$361.35K	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$5.95M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	-	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$6.42M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$361.35K	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`	$1.23B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$609.24M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$775.34M	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`	$876.33M	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	59.00M	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`	$15.98	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`	$13.99	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$15.72	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$10.33	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$16.24	USD	Point-in-time

Income Statement 68 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$3.38M	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$13.73M	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$802.96K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$6.52M	USD	1 Quarter
Total investment income	`Revenues`	$6.52M	USD	1 Quarter
Total investment income	`Revenues`	$13.73M	USD	2 Qtrs
Total investment income	`Revenues`	$802.96K	USD	1 Quarter
Total investment income	`Revenues`	$3.38M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$4.46M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$2.30M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$984.87K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.07M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$596.59K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$237.50K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$259.44K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$467.13K	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$2.77M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$5.05M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$1.22M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.33M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$1.03M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$8.68M	USD	2 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$608.84K	USD	2 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$4.19M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-419.42K	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$4.49M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$8.26K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$8.15K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.18K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$61.10K	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-12.34M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-306.93M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-10.42M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-82.73M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-10.41M	USD	2 Qtrs
Net realized loss	`RealizedInvestmentGainsLosses`	$-224.17M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$1.93M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-306.87M	USD	2 Qtrs
Net realized loss	`RealizedInvestmentGainsLosses`	$-82.70M	USD	1 Quarter
Net realized loss	`RealizedInvestmentGainsLosses`	$-12.33M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$215.46K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-715.75K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-85.59K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$353.58K	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$141.55M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-7.68M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-4.04M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$156.08M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$140.83M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$156.43M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-7.46M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$163.90M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-4.13M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-144.96M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-19.80M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$146.03M	USD	2 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$58.13M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-311.00M	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`	$-310.39M	USD	2 Qtrs
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`	$154.71M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$57.71M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-368.10M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.04	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-5.78	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$2.03	USD	2 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.23	USD	1 Quarter

Cash Flow Statement 46 line items

Line Item	Tag	Value	Unit	Period
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`	$-310.39M	USD	2 Qtrs
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`	$154.71M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$57.71M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-368.10M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.79B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.66B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.98B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.96B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.37M	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-13.73M	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`	$29.18K	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$61.10K	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`	$-715.75K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-85.59K	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$353.58K	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$3.96M	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-920.64K	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$-5.95M	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`	$-104.49K	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	2 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-8.05K	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$446.87M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-133.75M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$193.18M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$25.11M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$60.24M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$455.18M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$132.93M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-430.07M	USD	2 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$16.79M	USD	2 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-812.13K	USD	2 Qtrs
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$26.83M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$31.24M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$30.43M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$26.83M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$31.24M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$30.43M	USD	Point-in-time

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