10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2020

Filing Information

Form Type	10-Q
Accession Number	`0001437749-20-022734`
Period End Date	20200930
Filing Date	20201105
Fiscal Year	2020
Fiscal Period	Q3
XBRL Instance	gsg20200930_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 44 Income Statement 76 Cash Flow Statement 48

Balance Sheet 44 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$720.99M	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$648.15M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$31.24M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$12.37M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$48.20M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$29.43M	USD	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$721.08M	USD	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$648.16M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	66.65M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	47.75M	shares	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$48.20M	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`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`	$10.88M	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`	$719.60M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$465.84K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$438.73K	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$1.08M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	-	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$5.95M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$1.52M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$6.42M	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`	$718.08M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$775.34M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.23B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.21B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$725.79M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$876.33M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$501.55M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$609.24M	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	47.75M	shares	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	66.65M	shares	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`	$10.33	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$10.77	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`	$15.03	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$13.99	USD	Point-in-time

Income Statement 76 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$3.58M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$4.58M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$18.31M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$204.22K	USD	1 Quarter
Total investment income	`Revenues`	$4.58M	USD	1 Quarter
Total investment income	`Revenues`	$18.31M	USD	3 Qtrs
Total investment income	`Revenues`	$3.58M	USD	3 Qtrs
Total investment income	`Revenues`	$204.22K	USD	1 Quarter
Sponsors fees	`SponsorFees`	$1.31M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$3.61M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$1.58M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$6.04M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$230.14K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$274.44K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$826.73K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$741.57K	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$1.58M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.81M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$6.86M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$4.35M	USD	3 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$2.77M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-770.39K	USD	3 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$-419.42K	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$1.03M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$4.19M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$4.49M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-1.38M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$11.45M	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$92.67K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.00	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$61.12K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$84.42K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$8.64M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$19.05M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-275.41M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$31.52M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-82.70M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$1.93M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$8.73M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-12.33M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-275.35M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$19.14M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-224.17M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$31.52M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-238.59K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-11.38K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$114.99K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-96.98K	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$100.18M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-3.32M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-55.90M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-7.36M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-7.46M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-3.33M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-56.14M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-7.46M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$140.83M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-144.96M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$100.30M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$163.90M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-282.81M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-37.00M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$109.03M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$28.19M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$26.81M	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`	$-368.10M	USD	1 Quarter
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`	$120.47M	USD	3 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`	$-283.58M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-34.23M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-4.95	USD	3 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$0.42	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.75	USD	3 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-0.63	USD	1 Quarter

Cash Flow Statement 48 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$26.81M	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`	$-368.10M	USD	1 Quarter
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`	$120.47M	USD	3 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`	$-283.58M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-34.23M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.02B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$5.79B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$6.29B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.08B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.58M	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-18.31M	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$92.67K	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.00	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$61.12K	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$84.42K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-238.59K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-11.38K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$114.99K	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-96.98K	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-920.64K	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$10.88M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$-5.95M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$10.76M	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-27.11K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-299.45K	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	3 Qtrs
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-8.05K	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$614.42M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-246.28M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$111.58M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$317.68M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$90.28M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$716.13M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-604.55M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$227.40M	USD	3 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$9.87M	USD	3 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-18.88M	USD	3 Qtrs
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$31.24M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$12.37M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$19.90M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$31.24M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$10.03M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$12.37M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$19.90M	USD	Point-in-time

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