10-K Filing

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

Filing Information

Form Type	10-K
Accession Number	`0001437749-22-004901`
Period End Date	20211231
Filing Date	20220301
Fiscal Year	2021
Fiscal Period	FY
XBRL Instance	gsg20211231_10k_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 40 Income Statement 45 Cash Flow Statement 56

Balance Sheet 40 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`	$1.41B	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$85.58M	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`	$41.63M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	83.75M	shares	Point-in-time
Short-term investments	`ShortTermInvestments`	$772.68M	USD	Point-in-time
Short-term investments	`ShortTermInvestments`	$1.41B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	67.25M	shares	Point-in-time
Short-term investments held at broker (restricted)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$85.58M	USD	Point-in-time
Short-term investments held at broker (restricted)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$42.29M	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
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`	$838.93M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.54B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$890.97K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$507.21K	USD	Point-in-time
Payable for investment securities purchased	`PayableForSecuritiesPurchased`	-	USD	Point-in-time
Payable for investment securities purchased	`PayableForSecuritiesPurchased`	$89.99M	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
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`	$17.31M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$108.20M	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`	$1.43B	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`	$827.35M	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	83.75M	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`	$12.30	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`	$17.10	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$13.99	USD	Point-in-time

Income Statement 45 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$426.03K	USD	Annual
Interest	`InterestIncomeOperating`	$21.39M	USD	Annual
Interest	`InterestIncomeOperating`	$3.74M	USD	Annual
Total investment income	`Revenues`	$3.74M	USD	Annual
Total investment income	`Revenues`	$21.39M	USD	Annual
Total investment income	`Revenues`	$426.03K	USD	Annual
Sponsors fees	`SponsorFees`	$7.35M	USD	Annual
Sponsors fees	`SponsorFees`	$9.47M	USD	Annual
Sponsors fees	`SponsorFees`	$5.01M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.02M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.01M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.35M	USD	Annual
Total expenses	`CostsAndExpenses`	$8.37M	USD	Annual
Total expenses	`CostsAndExpenses`	$10.81M	USD	Annual
Total expenses	`CostsAndExpenses`	$6.02M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$13.03M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$-2.28M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$-10.39M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$96.37K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$62.11K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$25.62M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-204.14M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$381.83M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-204.08M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$381.84M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$25.71M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.77K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.92K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-81.57K	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-5.45M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$22.82M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$136.16M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$22.74M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-5.44M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$136.20M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-181.34M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$376.39M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$161.91M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$366.01M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$174.94M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-183.62M	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$4.51	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-3.09	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$2.79	USD	Annual

Cash Flow Statement 56 line items

Line Item	Tag	Value	Unit	Period
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$366.01M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$174.94M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-183.62M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$3.96B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$6.48B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$8.97B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$3.90B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$8.29B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$6.95B	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-21.39M	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.74M	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-426.03K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$96.37K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$62.11K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.77K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$38.92K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-81.57K	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-920.64K	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-3.34M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$3.34M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$17.31M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$5.95M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$-5.95M	USD	Annual
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	$89.99M	USD	Annual
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	-	USD	Annual
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	-	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-340.10K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$41.37K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$383.77K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	$-8.05K	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-257.31M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$630.67M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-206.38M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$522.13M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$366.91M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$180.29M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$120.21M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$789.75M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$294.75M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-609.46M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$227.38M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$246.69M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$21.21M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-10.62M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$21.00M	USD	Annual
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.63M	USD	Point-in-time
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`	$20.62M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.63M	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`	$20.62M	USD	Point-in-time

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