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Statements of Financial Condition - USD ($)
$ in Thousands
Sep. 30, 2015
Sep. 30, 2014
ASSETS    
Investment in Gold (cost at September 30, 2015: $27,103,546) $ 24,503,318 [1],[2] $ 30,250,898 [3],[4]
Gold receivable 117,353 [1] 0
Total Assets 24,620,671 [1] 30,250,898 [4]
LIABILITIES    
Gold payable 0 140,368 [4]
Accounts payable to related parties and other vendors 8,089 [1] 9,588 [4]
Accounts payable 10 [1] 315 [4]
Accrued expenses 402 [1] 3,758 [4]
Total Liabilities 8,501 [1] 154,029 [4]
Redeemable Shares:    
Shares at redemption value to investors [4]   30,096,869
Net Assets [5] $ 24,612,170 [1] 30,096,869 [6]
Total Liabilities, Redeemable Shares & Shareholders' Equity [4]   $ 30,250,898
Shares issued [7] 230,700,000 [1] 257,300,000 [4]
Shares outstanding [7] 230,700,000 [1] 257,300,000 [4]
Net asset value per Share $ 106.68 [1] $ 116.97
[1] Effective October 1, 2014, the SPDR® Gold Trust (the "Trust") adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[2] Effective October 1, 2014, the Trust adopted the financial presentation provisions for an investment company. Disclosure of a schedule of investments is required for investment companies. See note 2.2 to our audited financial statements.
[3] Investment in Gold was held at the lower of average cost or market value. The average cost of Investment in Gold at September 30, 2014 is $30,728,152.
[4] Represents audited statement of financial condition as of September 30, 2014 prior to adoption of provisions for an investment company for accounting purposes.
[5] Effective October 1, 2014, the Trust adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[6] The Trust reclassified redeemable capital shares as of September 30, 2014 into net assets as part of its transition to investment company accounting effective October 1, 2014. See note 2.2 to our audited financial statements. The opening balance for the year ended September 30, 2014 represents Shareholders' Deficit.
[7] Authorized share capital is unlimited and the par value of the Shares is $0.00.