10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2021

Filing Information

Form Type	10-Q
Accession Number	`0001437749-21-018893`
Period End Date	20210630
Filing Date	20210806
Fiscal Year	2021
Fiscal Period	Q2
XBRL Instance	gsg20210630_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 40 Income Statement 68 Cash Flow Statement 44

Balance Sheet 40 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.28B	USD	Point-in-time
Cost of short-term investments	`InvestmentOwnedAtCost`	$772.66M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$52.40M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$42.29M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$15.48M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$20.62M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	84.55M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$772.68M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	67.25M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$1.28B	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$42.29M	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`	$52.39M	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`	$3.34M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$15.13M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$838.93M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.37B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$507.21K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$836.51K	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$7.24M	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$11.07M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$8.07M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$11.58M	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`	$1.36B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.11B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$501.55M	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`	$827.35M	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	67.25M	shares	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	84.55M	shares	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
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`	$9.37	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$16.08	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`	$52.56K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$802.96K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$196.00K	USD	2 Qtrs
Total investment income	`Revenues`	$196.00K	USD	2 Qtrs
Total investment income	`Revenues`	$52.56K	USD	1 Quarter
Total investment income	`Revenues`	$802.96K	USD	1 Quarter
Total investment income	`Revenues`	$3.38M	USD	2 Qtrs
Sponsor's fees	`SponsorFees`	$4.30M	USD	2 Qtrs
Sponsor's fees	`SponsorFees`	$984.87K	USD	1 Quarter
Sponsor's fees	`SponsorFees`	$2.30M	USD	2 Qtrs
Sponsor's fees	`SponsorFees`	$2.41M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$467.13K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$347.51K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$677.79K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$237.50K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.22M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.75M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.77M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$4.98M	USD	2 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$608.84K	USD	2 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$-419.42K	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-4.78M	USD	2 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$-2.08M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$1.03M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-2.70M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$29.18K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$61.10K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$359.00	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$626.00	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-306.93M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$119.96M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-82.73M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$322.90M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-306.87M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-82.70M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$202.94M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$322.90M	USD	2 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-224.17M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$119.96M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-715.75K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-69.41K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-85.59K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-71.63K	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-25.46M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$141.55M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-4.04M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$62.10M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-144.96M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-4.13M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$62.03M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-25.53M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-87.56M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$140.83M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$181.99M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$297.37M	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`	$-310.39M	USD	2 Qtrs
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`	$292.59M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$113.30M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$179.29M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$57.71M	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`	$2.11	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`	$3.66	USD	2 Qtrs

Cash Flow Statement 44 line items

Line Item	Tag	Value	Unit	Period
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`	$-368.10M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$292.59M	USD	2 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$113.30M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$179.29M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$57.71M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$1.79B	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$4.85B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$4.33B	USD	2 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$1.98B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.37M	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-196.00K	USD	2 Qtrs
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 realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$359.00	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$626.00	USD	2 Qtrs
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`	$-69.41K	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`	$-71.63K	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`	$11.79M	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	-	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$-5.95M	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-104.49K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$329.30K	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-133.75M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-240.82M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$378.06M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$193.18M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$142.39M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$60.24M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$235.68M	USD	2 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$132.93M	USD	2 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-5.14M	USD	2 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-812.13K	USD	2 Qtrs
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$30.43M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$20.62M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$15.48M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$31.24M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$30.43M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$20.62M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$15.48M	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.