10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q3 2023

Filing Information

Form Type	10-Q
Accession Number	`0001437749-23-030199`
Period End Date	20230930
Filing Date	20231103
Fiscal Year	2023
Fiscal Period	Q3
XBRL Instance	gsg20230930_10q_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 42 Income Statement 76 Cash Flow Statement 48

Balance Sheet 42 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`	$1.09B	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$102.00M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$4.68M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$71.82M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$5.18M	USD	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$1.10B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	57.55M	shares	Point-in-time
Short-term investments, at fair value	`ShortTermInvestments`	$1.09B	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	51.00M	shares	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
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$102.04M	USD	Point-in-time
Short-term investments held at the broker (restricted), at fair value	`DepositsWithClearingOrganizationsAndOthersSecurities`	$71.84M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	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`	$1.16B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$827.41K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$704.67K	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`	$11.38M	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$827.41K	USD	Point-in-time
Total Liabilities	`LiabilitiesFairValueDisclosure`	$12.09M	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`	$1.08B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.43B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.22B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$2.14B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$2.01B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.15B	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$992.40M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.44B	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	51.00M	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`	$20.59	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$21.22	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$19.50	USD	Point-in-time
Net asset value per Share (Note 2G) (in dollars per share)	`TemporaryEquityRedemptionPricePerShare`	$22.54	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`	$23.05	USD	Point-in-time

Income Statement 76 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$38.38M	USD	3 Qtrs
Interest	`InterestIncomeOperating`	$14.17M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$7.03M	USD	1 Quarter
Interest	`InterestIncomeOperating`	$10.45M	USD	3 Qtrs
Total investment income	`Revenues`	$10.45M	USD	3 Qtrs
Total investment income	`Revenues`	$38.38M	USD	3 Qtrs
Total investment income	`Revenues`	$7.03M	USD	1 Quarter
Total investment income	`Revenues`	$14.17M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$3.20M	USD	1 Quarter
Sponsors fees	`SponsorFees`	$6.06M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$10.75M	USD	3 Qtrs
Sponsors fees	`SponsorFees`	$2.05M	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$683.82K	USD	3 Qtrs
Brokerage commissions and fees	`FloorBrokerage`	$223.88K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$215.72K	USD	1 Quarter
Brokerage commissions and fees	`FloorBrokerage`	$1.01M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$11.76M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$6.74M	USD	3 Qtrs
Total expenses	`CostsAndExpenses`	$3.41M	USD	1 Quarter
Total expenses	`CostsAndExpenses`	$2.28M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$3.62M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$11.89M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$10.11M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$31.64M	USD	3 Qtrs
Net Investment income (loss)	`OperatingIncomeLoss`	$-1.51M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-3.42M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$9.64M	USD	1 Quarter
Net Investment income (loss)	`OperatingIncomeLoss`	$-1.31M	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-37.28K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$25.34K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-34.32K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.56K	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$70.80M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$446.54M	USD	3 Qtrs
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-394.95M	USD	1 Quarter
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$133.70M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$133.70M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$446.50M	USD	3 Qtrs
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-589.16K	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-62.29M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$736.76M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-394.98M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$104.72M	USD	1 Quarter
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$70.82M	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$167.44K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-68.65K	USD	3 Qtrs
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$717.06K	USD	1 Quarter
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$26.26K	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$8.35M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$200.40M	USD	1 Quarter
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-91.31M	USD	3 Qtrs
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-44.17M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-67.84M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-72.86M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-44.24M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$20.10M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-91.29M	USD	3 Qtrs
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$201.11M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-224.56M	USD	1 Quarter
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$8.52M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$355.21M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$142.22M	USD	1 Quarter
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$26.58M	USD	3 Qtrs
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-193.87M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$35.37M	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`	$-190.25M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-32.54M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$58.22M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$508.79M	USD	1 Quarter
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$353.90M	USD	3 Qtrs
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$154.11M	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$4.13	USD	3 Qtrs
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-2.51	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$3.04	USD	1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$1.11	USD	3 Qtrs

Cash Flow Statement 48 line items

Line Item	Tag	Value	Unit	Period
Net increase in net assets resulting from operations	`NetIncomeLoss`	$35.37M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-63.34M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-190.25M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$-32.54M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$58.22M	USD	3 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$508.79M	USD	1 Quarter
Net increase in net assets resulting from operations	`NetIncomeLoss`	$353.90M	USD	3 Qtrs
Net increase in net assets resulting from operations	`NetIncomeLoss`	$154.11M	USD	1 Quarter
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$6.77B	USD	3 Qtrs
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$9.67B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$9.73B	USD	3 Qtrs
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$6.85B	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-38.27M	USD	3 Qtrs
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-10.44M	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-37.28K	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$25.34K	USD	3 Qtrs
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-34.32K	USD	1 Quarter
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.56K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$167.44K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$-68.65K	USD	3 Qtrs
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$717.06K	USD	1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$26.26K	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	-	USD	3 Qtrs
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-14.41M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$11.38M	USD	3 Qtrs
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$1.66M	USD	3 Qtrs
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	$-89.99M	USD	3 Qtrs
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	-	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$62.49K	USD	3 Qtrs
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-122.74K	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$323.13M	USD	3 Qtrs
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$129.07M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$89.60M	USD	3 Qtrs
Contributions for Shares issued	`ProceedsFromOtherEquity`	$461.90M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$811.39M	USD	3 Qtrs
Distributions for Shares redeemed	`Redemptions`	$219.17M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-129.57M	USD	3 Qtrs
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-349.49M	USD	3 Qtrs
Net decrease in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-498.86K	USD	3 Qtrs
Net decrease in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-26.36M	USD	3 Qtrs
Beginning of period, Unrestricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations`	$4.68M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations`	$15.26M	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
End of period, Unrestricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations`	$4.68M	USD	Point-in-time
End of period, Unrestricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations`	$15.26M	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

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