10-K Filing

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

Filing Information

Form Type	10-K
Accession Number	`0001437749-24-004673`
Period End Date	20231231
Filing Date	20240220
Fiscal Year	2023
Fiscal Period	FY
XBRL Instance	gsg20231231c_10k_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 36 Income Statement 45 Cash Flow Statement 56

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`	$903.42M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$68.27M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$2.44M	USD	Point-in-time
Cash	`CashAndCashEquivalentsFairValueDisclosure`	$5.18M	USD	Point-in-time
Cost of short-term investments held at broker (restricted)	`InvestmentOwnedRestrictedCost`	$102.00M	USD	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$903.81M	USD	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	48.20M	shares	Point-in-time
Shares, outstanding (in shares)	`TemporaryEquitySharesOutstanding`	57.55M	shares	Point-in-time
Short-term investments(a)	`ShortTermInvestments`	$1.10B	USD	Point-in-time
Short-term investments held at broker (restricted)(b)	`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
Short-term investments held at broker (restricted)(b)	`DepositsWithClearingOrganizationsAndOthersSecurities`	$68.30M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	$14.41M	USD	Point-in-time
Receivable for variation margin on open futures contracts (Note 9)	`ReceivablesFromBrokersDealersAndClearingOrganizations`	-	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$974.55M	USD	Point-in-time
Total Assets	`AssetsFairValueDisclosure`	$1.22B	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$827.41K	USD	Point-in-time
Sponsors fees payable	`AccountsPayableFairValueDisclosure`	$623.64K	USD	Point-in-time
Payable for variation margin on open futures contracts (Note 9)	`PayablesToBrokerDealersAndClearingOrganizations`	$5.87M	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`	$6.50M	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`	$968.05M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$827.35M	USD	Point-in-time
Net Assets	`FairValueNetAssetLiability`	$1.22B	USD	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	57.55M	shares	Point-in-time
Shares issued and outstanding (in shares)	`TemporaryEquitySharesIssued`	48.20M	shares	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`	$20.08	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`	$17.10	USD	Point-in-time

Income Statement 45 line items

Line Item	Tag	Value	Unit	Period
Interest	`InterestIncomeOperating`	$22.31M	USD	Annual
Interest	`InterestIncomeOperating`	$52.56M	USD	Annual
Interest	`InterestIncomeOperating`	$426.03K	USD	Annual
Total investment income	`Revenues`	$426.03K	USD	Annual
Total investment income	`Revenues`	$22.31M	USD	Annual
Total investment income	`Revenues`	$52.56M	USD	Annual
Sponsors fees	`SponsorFees`	$13.48M	USD	Annual
Sponsors fees	`SponsorFees`	$9.47M	USD	Annual
Sponsors fees	`SponsorFees`	$8.05M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.35M	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$863.13K	USD	Annual
Brokerage commissions and fees	`FloorBrokerage`	$1.30M	USD	Annual
Total expenses	`CostsAndExpenses`	$14.78M	USD	Annual
Total expenses	`CostsAndExpenses`	$8.91M	USD	Annual
Total expenses	`CostsAndExpenses`	$10.81M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$43.65M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$-10.39M	USD	Annual
Net investment income (loss)	`OperatingIncomeLoss`	$7.52M	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-59.48K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	Annual
Short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$26.06K	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$-58.10M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$359.65M	USD	Annual
Futures contracts	`GainLossOnSaleOfCommodityContracts`	$381.83M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$-58.07M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$381.84M	USD	Annual
Net realized gain (loss)	`RealizedInvestmentGainsLosses`	$359.59M	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$3.77K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$28.41K	USD	Annual
Short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$375.32K	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-52.15M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$-5.45M	USD	Annual
Futures contracts	`UnrealizedGainLossOnCommodityContracts`	$23.32M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$23.69M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-5.44M	USD	Annual
Net change in unrealized appreciation/depreciation	`UnrealizedGainLossOnInvestments`	$-52.12M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$-110.19M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$383.28M	USD	Annual
Net realized and unrealized gain (loss)	`GainLossOnInvestments`	$376.39M	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`	$390.81M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-66.54M	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$4.82	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$-1.28	USD	Annual
Net increase (decrease) in net assets per Share (in dollars per share)	`EarningsPerShareBasic`	$4.51	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`	$390.81M	USD	Annual
Net increase (decrease) in net assets resulting from operations	`NetIncomeLoss`	$-66.54M	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$12.15B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$8.41B	USD	Annual
Purchases of short-term investments	`PaymentsToAcquireShortTermInvestments`	$8.97B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$8.29B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$12.47B	USD	Annual
Sales/maturities of short-term investments	`ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments`	$8.69B	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-426.03K	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-52.42M	USD	Annual
Accretion of discount	`AmortizationOfDebtDiscountPremium`	$-22.30M	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$-59.48K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$1.07K	USD	Annual
Net realized (gain) loss on short-term investments	`MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments`	$26.06K	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`	$28.41K	USD	Annual
Net change in unrealized appreciation/depreciation on short-term investments	`MarketableSecuritiesUnrealizedGainLossExcludingOtherThanTemporaryImpairments`	$375.32K	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$14.41M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-3.34M	USD	Annual
Receivable for variation margin on open futures contracts	`IncreaseDecreaseInBrokerageReceivables`	$-14.41M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$17.31M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$5.87M	USD	Annual
Payable for variation margin on open futures contracts	`IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts`	$-17.31M	USD	Annual
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	$-89.99M	USD	Annual
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	$89.99M	USD	Annual
Payable for investment securities purchased	`IncreaseDecreaseInPayableForInvestmentSecuritiesPurchased`	-	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-203.77K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$383.77K	USD	Annual
Sponsors fees payable	`IncreaseDecreaseInAccountsPayableRelatedParties`	$-63.56K	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Brokerage commissions and fees payable	`IncreaseDecreaseInBrokerageFeesPayable`	-	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$183.77M	USD	Annual
Net cash provided by (used in) operating activities	`NetCashProvidedByUsedInOperatingActivities`	$565.06M	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`	$477.23M	USD	Annual
Contributions for Shares issued	`ProceedsFromOtherEquity`	$164.00M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$1.08B	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$350.51M	USD	Annual
Distributions for Shares redeemed	`Redemptions`	$294.75M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-601.51M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-186.52M	USD	Annual
Net cash provided by (used in) financing activities	`NetCashProvidedByUsedInFinancingActivities`	$227.38M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$21.00M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-36.44M	USD	Annual
Net increase (decrease) in cash and cash equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect`	$-2.75M	USD	Annual
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`	$2.44M	USD	Point-in-time
Beginning of period, Unrestricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations`	$20.62M	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`	$2.44M	USD	Point-in-time
End of period, Unrestricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations`	$20.62M	USD	Point-in-time

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