10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q2 2022

Filing Information

Form Type	10-Q
Accession Number	`0001437749-22-018858`
Period End Date	20220630
Filing Date	20220804
Fiscal Year	2022
Fiscal Period	Q2
XBRL Instance	gsg20220630_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 42 Income Statement 68 Cash Flow Statement 48

Balance Sheet 42 line items

Line Item	Tag	Value	Unit	Period
Cost of short-term investments	`InvestmentOwnedAtCost`	$1.90B	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`	$154.47M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$41.63M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$33.59M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	87.15M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$1.41B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	83.75M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$1.90B	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`	$154.41M	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$85.58M	USD	Point-in-time
Shares, par value (in dollars per share)	`TemporaryEquityParOrStatedValuePerShare`	-	USD	Point-in-time
Receivable for interest income	`AccruedInvestmentIncomeReceivable`	-	USD	Point-in-time
Receivable for interest income	`AccruedInvestmentIncomeReceivable`	$10.89K	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.54B	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$2.09B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$1.37M	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$890.97K	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 variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$79.07M	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$17.31M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$80.44M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$108.20M	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`	$2.14B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$827.35M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.43B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.36B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$2.01B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.11B	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	83.75M	shares	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	87.15M	shares	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`	$23.05	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$22.69	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`	$16.08	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$12.30	USD	Point-in-time

Income Statement 68 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$196.00K	USD	2 Qtrs
Interest	`InterestIncomeOperating`	$52.56K	USD	1 Quarter
Interest	`InterestIncomeOperating`	$2.97M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$3.42M	USD	2 Qtrs
Total investment income	`Revenues`	$52.56K	USD	1 Quarter
Total investment income	`Revenues`	$3.42M	USD	2 Qtrs
Total investment income	`Revenues`	$2.97M	USD	1 Quarter
Total investment income	`Revenues`	$196.00K	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$4.09M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$7.55M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$4.30M	USD	2 Qtrs
Sponsors fees	`SponsorFees`	$2.41M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$677.79K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$347.51K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$796.90K	USD	2 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$387.29K	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$8.35M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$4.98M	USD	2 Qtrs
Total expenses	`CostsAndExpenses`	$4.48M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.75M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-2.08M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-3.42M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-4.78M	USD	2 Qtrs
Net Investment loss	`OperatingIncomeLoss`	$-1.51M	USD	1 Quarter
Net Investment loss	`OperatingIncomeLoss`	$-4.93M	USD	2 Qtrs
Net Investment loss	`OperatingIncomeLoss`	$-2.70M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-2.96K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$359.00	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-4.30K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$626.00	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$104.72M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$322.90M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$841.49M	USD	2 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$119.96M	USD	1 Quarter
Net realized gain	`RealizedInvestmentGainsLosses`	$119.96M	USD	1 Quarter
Net realized gain	`RealizedInvestmentGainsLosses`	$322.90M	USD	2 Qtrs
Net realized gain	`RealizedInvestmentGainsLosses`	$841.48M	USD	2 Qtrs
Net realized gain	`RealizedInvestmentGainsLosses`	$104.72M	USD	1 Quarter
Net realized gain	`RealizedInvestmentGainsLosses`	$736.76M	USD	1 Quarter
Net realized gain	`RealizedInvestmentGainsLosses`	$202.94M	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-69.41K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-71.63K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-690.80K	USD	2 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-722.31K	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$62.10M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-67.12M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-291.71M	USD	2 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-25.46M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-292.40M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-87.56M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-67.84M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-224.56M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-25.53M	USD	2 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$62.03M	USD	1 Quarter
Net realized and unrealized gain	`GainLossOnInvestments`	$549.08M	USD	2 Qtrs
Net realized and unrealized gain	`GainLossOnInvestments`	$36.88M	USD	1 Quarter
Net realized and unrealized gain	`GainLossOnInvestments`	$297.37M	USD	2 Qtrs
Net realized and unrealized gain	`GainLossOnInvestments`	$181.99M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$113.30M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$508.79M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$35.37M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$544.15M	USD	2 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$179.29M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$292.59M	USD	2 Qtrs
Net increase in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$2.11	USD	1 Quarter
Net increase in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$6.00	USD	2 Qtrs
Net increase in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$0.39	USD	1 Quarter
Net increase in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$3.66	USD	2 Qtrs

Cash Flow Statement 48 line items

Line Item	Tag	Value	Unit	Period
Net increase in net assets resulting from operations	`NetIncomeLoss`	$113.30M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$508.79M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$35.37M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$544.15M	USD	2 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$179.29M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$292.59M	USD	2 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$7.56B	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`	$7.01B	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-196.00K	USD	2 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-3.42M	USD	2 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-2.96K	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`	$-4.30K	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`	$-69.41K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-71.63K	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-690.80K	USD	2 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-722.31K	USD	1 Quarter
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$11.79M	USD	2 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	2 Qtrs
Receivable for interest income	`IncreaseDecreaseInAccruedInvestmentIncomeReceivable`	$10.89K	USD	2 Qtrs
Receivable for interest income	`IncreaseDecreaseInAccruedInvestmentIncomeReceivable`	-	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	-	USD	2 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$61.75M	USD	2 Qtrs
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	$-89.99M	USD	2 Qtrs
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	-	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$329.30K	USD	2 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$481.13K	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-41.16M	USD	2 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-240.82M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$423.24M	USD	2 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$378.06M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$390.11M	USD	2 Qtrs
Distributions for Shares redeemed	`Redemptions`	$142.39M	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`	$33.13M	USD	2 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-8.03M	USD	2 Qtrs
Net increase (decrease) in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-5.14M	USD	2 Qtrs
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$33.59M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$15.48M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.63M	USD	Point-in-time
Beginning of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$20.62M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$33.59M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$15.48M	USD	Point-in-time
End of year, Unrestricted cash	`CashAndCashEquivalentsAtCarryingValue`	$41.63M	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.