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10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2023
Filing Information
Form Type 10-Q
Accession Number 0001437749-23-012786
Period End Date 20230331
Filing Date 20230505
Fiscal Year 2023
Fiscal Period Q1
XBRL Instance gsg20230331_10q_htm.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 36 line items
Line Item Tag Value Unit Period
Cost of short-term investments InvestmentOwnedAtCost $1.10B USD Point-in-time
Cost of short-term investments InvestmentOwnedAtCost $981.34M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $226.43K USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $102.00M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $85.20M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $5.18M USD Point-in-time
Short-term investments, at fair value ShortTermInvestments $981.50M USD Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 57.55M shares Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 53.70M shares Point-in-time
Short-term investments, at fair value ShortTermInvestments $1.10B USD Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $85.23M USD Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $102.04M 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 $13.85M USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations $14.41M USD Point-in-time
Total Assets AssetsFairValueDisclosure $1.22B USD Point-in-time
Total Assets AssetsFairValueDisclosure $1.08B USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $827.41K USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $686.00K 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 - USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $827.41K USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $686.00K 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 $1.22B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.08B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.43B USD Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 53.70M shares Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 57.55M shares 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 $20.11 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 $21.22 USD Point-in-time
Income Statement 30 line items
Line Item Tag Value Unit Period
Interest InterestIncomeOperating $12.44M USD 1 Quarter
Interest InterestIncomeOperating $447.87K USD 1 Quarter
Total investment income Revenues $447.87K USD 1 Quarter
Total investment income Revenues $12.44M USD 1 Quarter
Sponsors fees SponsorFees $3.46M USD 1 Quarter
Sponsors fees SponsorFees $2.09M USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $237.95K USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $409.61K USD 1 Quarter
Total expenses CostsAndExpenses $2.33M USD 1 Quarter
Total expenses CostsAndExpenses $3.87M USD 1 Quarter
Net Investment income (loss) OperatingIncomeLoss $-3.42M USD 1 Quarter
Net Investment income (loss) OperatingIncomeLoss $10.11M USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $14.13K USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $1.34K USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $736.76M USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $-603.29K USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $-589.16K USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $736.76M USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $31.52K USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $-199.40K USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-72.66M USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-224.59M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-224.56M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-72.86M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $512.21M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $-73.45M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-63.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $508.79M USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $-1.14 USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $5.58 USD 1 Quarter
Cash Flow Statement 38 line items
Line Item Tag Value Unit Period
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-63.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $508.79M USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $3.63B USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $2.27B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $2.42B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $2.94B USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-12.39M USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-447.87K USD 1 Quarter
Net realized (gain) loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $14.13K USD 1 Quarter
Net realized (gain) loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $1.34K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $31.52K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments $-199.40K USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables - USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $-555.13K USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts $61.40M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts - USD 1 Quarter
Payable for investment securities purchased IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased $-89.99M USD 1 Quarter
Payable for investment securities purchased IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased - USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $-141.41K USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $556.35K USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $72.68M USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $-206.45M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $19.64M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $376.35M USD 1 Quarter
Distributions for Shares redeemed Redemptions $175.10M USD 1 Quarter
Distributions for Shares redeemed Redemptions $97.28M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-77.64M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $201.25M USD 1 Quarter
Net increase (decrease) in cash and cash equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-5.20M USD 1 Quarter
Net increase (decrease) in cash and cash equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-4.95M USD 1 Quarter
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $226.43K USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $41.63M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $5.18M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $36.43M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $226.43K USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $41.63M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $5.18M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $36.43M USD Point-in-time

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

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