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10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2021
Filing Information
Form Type 10-Q
Accession Number 0001437749-21-010722
Period End Date 20210331
Filing Date 20210504
Fiscal Year 2021
Fiscal Period Q1
XBRL Instance gsg20210331_10q_htm.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 38 line items
Line Item Tag Value Unit Period
Cost of short-term investments InvestmentOwnedAtCost $772.66M USD Point-in-time
Cost of short-term investments InvestmentOwnedAtCost $1.07B USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $42.29M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $20.62M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $2.47M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $49.43M USD Point-in-time
Short-term investments, at fair value ShortTermInvestments $1.07B USD Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 67.25M shares Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 79.95M shares Point-in-time
Short-term investments, at fair value ShortTermInvestments $772.68M USD Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $49.43M USD 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), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $42.29M USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations $3.34M USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations - USD Point-in-time
Total Assets AssetsFairValueDisclosure $1.12B USD Point-in-time
Total Assets AssetsFairValueDisclosure $838.93M USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $731.14K USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $507.21K USD Point-in-time
Payable for capital shares redeemed PayableForCapitalSharesRedeemed - USD Point-in-time
Payable for capital shares redeemed PayableForCapitalSharesRedeemed $11.07M USD Point-in-time
Payable for variation margin on open futures contracts (Note 9) PayablesToBrokerDealersAndClearingOrganizations $3.68M USD Point-in-time
Payable for variation margin on open futures contracts (Note 9) PayablesToBrokerDealersAndClearingOrganizations - USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $11.58M USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $4.41M 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 $827.35M USD Point-in-time
Net Assets FairValueNetAssetLiability $1.11B USD Point-in-time
Net Assets FairValueNetAssetLiability $775.34M USD Point-in-time
Net Assets FairValueNetAssetLiability $501.55M USD Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 79.95M shares Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 67.25M 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 $9.37 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $13.93 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $12.30 USD Point-in-time
Income Statement 30 line items
Line Item Tag Value Unit Period
Interest InterestIncomeOperating $2.57M USD 1 Quarter
Interest InterestIncomeOperating $143.44K USD 1 Quarter
Total investment income Revenues $2.57M USD 1 Quarter
Total investment income Revenues $143.44K USD 1 Quarter
Sponsors fees SponsorFees $1.89M 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 $330.29K USD 1 Quarter
Total expenses CostsAndExpenses $2.22M USD 1 Quarter
Total expenses CostsAndExpenses $1.55M USD 1 Quarter
Net Investment income (loss) OperatingIncomeLoss $1.03M USD 1 Quarter
Net Investment income (loss) OperatingIncomeLoss $-2.08M USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $267.00 USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $31.93K USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $202.94M USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $-224.20M USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $202.94M USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $-224.17M USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $-2.23K USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $630.15K USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-145.59M USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-87.56M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-144.96M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-87.56M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $115.38M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $-369.13M 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 $113.30M USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $-7.10 USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $1.51 USD 1 Quarter
Cash Flow Statement 36 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 $113.30M USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $1.05B USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $2.05B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $1.32B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $1.75B USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-2.57M USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-143.44K USD 1 Quarter
Net realized (gain) loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $267.00 USD 1 Quarter
Net realized (gain) loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $31.93K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $-2.23K 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 $-3.34M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts $3.68M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts $-5.95M USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $223.93K USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $-74.57K 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 $-180.47M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $217.20M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $134.85M USD 1 Quarter
Distributions for Shares redeemed Redemptions $54.88M USD 1 Quarter
Distributions for Shares redeemed Redemptions $40.55M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $162.32M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $94.31M USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-18.16M USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-26.58M USD 1 Quarter
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $20.62M USD Point-in-time
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $4.66M USD Point-in-time
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $2.47M USD Point-in-time
Beginning of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $31.24M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $20.62M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $4.66M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $2.47M USD Point-in-time
End of year, Unrestricted cash CashAndCashEquivalentsAtCarryingValue $31.24M USD Point-in-time

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

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