10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2021

Filing Information

Form Type	10-Q
Accession Number	`0001437749-21-025050`
Period End Date	20210930
Filing Date	20211103
Fiscal Year	2021
Fiscal Period	Q3
XBRL Instance	gsg20210930_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 42 Income Statement 76 Cash Flow Statement 46

Balance Sheet 42 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`	$1.25B	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$20.62M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$48.20M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$13.63M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$42.29M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	78.10M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$1.25B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	67.25M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$772.68M	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
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
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`	$6.18M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$838.93M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.32B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$507.21K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$793.50K	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	$11.07M	USD	Point-in-time
Payable for capital shares redeemed	`PayableForCapitalSharesRedeemed`	-	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$793.50K	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`	$1.11B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$501.55M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.32B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$775.34M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$609.24M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$827.35M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.36B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$718.08M	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	67.25M	shares	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	78.10M	shares	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
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`	$16.08	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`	$16.86	USD	Point-in-time

Income Statement 76 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$3.58M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$94.41K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$204.22K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$290.41K	USD	3 Qtrs
Total investment income	`Revenues`	$94.41K	USD	1 Quarter
Total investment income	`Revenues`	$290.41K	USD	3 Qtrs
Total investment income	`Revenues`	$204.22K	USD	1 Quarter
Total investment income	`Revenues`	$3.58M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$6.78M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$1.31M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$2.48M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$3.61M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$741.57K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$322.52K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$1.00M	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$274.44K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$7.78M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$4.35M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$2.80M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$1.58M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-2.08M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-2.70M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-7.49M	USD	3 Qtrs
Net Investment loss	`OperatingIncomeLoss`	$-770.39K	USD	3 Qtrs
Net Investment loss	`OperatingIncomeLoss`	$-2.71M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-419.42K	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$1.03M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-1.38M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-1.51K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$16.00	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$61.12K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-880.00	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$31.52M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-275.41M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$333.70M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$10.80M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$119.96M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-82.70M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$31.52M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-224.17M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-275.35M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$202.94M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$333.70M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$10.79M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-96.98K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-11.38K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$51.00K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-20.63K	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-7.36M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$26.53M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$51.99M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-3.32M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-3.33M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-7.46M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-87.56M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$52.04M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$62.03M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$26.51M	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 realized and unrealized gain (loss)	`GainLossOnInvestments`	$62.83M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$28.19M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-282.81M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$360.21M	USD	3 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`	$26.81M	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`	$57.71M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$352.71M	USD	3 Qtrs
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`	$-368.10M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$60.12M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$4.37	USD	3 Qtrs
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`	$0.73	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$0.42	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`	$113.30M	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`	$-283.58M	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`	$352.71M	USD	3 Qtrs
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`	$-368.10M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$60.12M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$6.77B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.02B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.08B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$6.29B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-290.41K	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.58M	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-1.51K	USD	1 Quarter
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`	$-880.00	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-96.98K	USD	3 Qtrs
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`	$51.00K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-20.63K	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$10.88M	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$2.85M	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`	$-11.07M	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-27.11K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$286.29K	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-143.88M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-246.28M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$400.78M	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`	$263.90M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$136.88M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$227.40M	USD	3 Qtrs
Net decrease in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-6.99M	USD	3 Qtrs
Net decrease in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-18.88M	USD	3 Qtrs
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$13.63M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$20.62M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$12.37M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$31.24M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$13.63M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$20.62M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$12.37M	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.