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Significant accounting policies (Tables) | 12 Months Ended
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Sep. 30, 2013
Valuation of Gold | The table below summarizes the impact of unrealized gains on the Trust’s gold holdings as of September 30, 2013 and 2012:
(Amounts in 000’s of US$) |  | Sept 30, 2013 |  |  | Sept 30, 2012 |
Investment in gold – average cost |  | $ | 35,812,777 |  |  | $ | 50,726,261 |
Unrealized gain on investment in gold |  |  | 2,979,854 |  |  |  | 25,292,947 |
Investment in gold – market value |  | $ | 38,792,631 |  |  | $ | 76,019,208 |
Gold Receivable | Gold receivable, when recorded, represents the quantity of gold covered by contractually binding orders for the creation of shares where the gold has not yet been transferred to the Trust’s account. Generally, ownership of the gold is transferred within three days of trade date.
(Amounts in 000’s of US$) |  | Sept 30, 2013 |  | Sept 30, 2012
Gold receivable |  | $0 |  | $0
Gold Payable | Gold payable represents the quantity of gold covered by contractually binding orders for the redemption of shares where the gold has not yet been transferred out of the Trust’s account. Generally, ownership of the gold is transferred within three days of the trade date.
(Amounts in 000’s of US$) |  | Sept 30, 2013 |  | Sept 30, 2012
Gold payable |  | $153,680 |  | $602,591
Creations and Redemptions of Shares | Changes in the Shares for the years ended September 30, 2013, 2012 and 2011 are as follows:
(Amounts in 000’s) |  | Sept 30, 2013 |  |  | Sept 30, 2012 |  |  | Sept 30, 2011 |
Number of Redeemable Shares: |  |  |  |  |  |  |  |  |  |  |  |
Opening balance |  |  | 437,900 |  |  |  | 406,800 |  |  |  | 429,200 |
Creations |  |  | 51,100 |  |  |  | 84,700 |  |  |  | 115,600 |
Redemptions |  |  | (187,400 | ) |  |  | (53,600 | ) |  |  | (138,000 | )
Closing balance |  |  | 301,600 |  |  |  | 437,900 |  |  |  | 406,800 |
(Amounts in 000’s of US$ except for per share data) |  | Sept 30, 2013 |  |  | Sept 30, 2012 |  |  | Sept 30, 2011 |
Redeemable Shares: |  |  |  |  |  |  |  |  |  |  |  |
Opening balance |  | $ | 75,389,813 |  |  | $ | 64,137,833 |  |  | $ | 54,809,779 |
Creations |  |  | 7,734,465 |  |  |  | 13,956,415 |  |  |  | 17,521,097 |
Redemptions |  |  | (26,693,165 | ) |  |  | (8,456,437 | ) |  |  | (20,567,866 | )
Adjustment to redemption value |  |  | (17,807,576 | ) |  |  | 5,752,002 |  |  |  | 12,374,823 |
Closing balance |  |  | 38,623,537 |  |  | $ | 75,389,813 |  |  | $ | 64,137,833 |
Redemption value per redeemable share at period end |  | $ | 128.06 |  |  | $ | 172.16 |  |  | $ | 157.66 |

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- Definition Creation and redemption of shares. + References No definition available. + Details
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- Definition Gold payable. + References No definition available. + Details
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- Definition Disclosure pertaining to the impact of unrealized gains on the valuation of gold investment in the Trust. + References No definition available. + Details
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