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Statements of Financial Condition - USD ($)
$ in Thousands
Jun. 30, 2015
[1]
Sep. 30, 2014
ASSETS    
Investment in Gold (cost at June 30, 2015: $28,339,027) $ 26,852,191 [2] $ 30,250,898 [3],[4]
Total Assets 26,852,191 30,250,898 [4]
LIABILITIES    
Gold payable 67,358 140,368 [4]
Accounts payable to related parties and other vendors 8,302 9,588 [4]
Accounts payable 2,167 315 [4]
Accrued expenses 620 3,758 [4]
Total Liabilities 78,447 154,029 [4]
Redeemable Shares:    
Shares at redemption value to investors [4]   30,096,869
Net Assets [5] $ 26,773,744 30,096,869 [6]
Total Liabilities, Redeemable Shares & Shareholders' Equity [4]   $ 30,250,898
Shares issued [7] 238,500,000 257,300,000 [4]
Shares outstanding [7] 238,500,000 257,300,000 [4]
Net asset value per Share $ 112.26 $ 116.97
Investment in Gold [Member]    
ASSETS    
Investment in Gold (cost at June 30, 2015: $28,339,027) $ 26,852,191 [2] $ 30,250,898 [4]
[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 unaudited 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 unaudited financial statements.
[3] Investment in Gold is held at the lower of average cost or market value. The average cost of Investment in Gold at September 30, 2014 was $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 unaudited 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 unaudited 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.