XML 27 R7.htm IDEA: XBRL DOCUMENT v3.2.0.727
Statement of Changes in Net Assets - USD ($)
$ in Thousands
 9 Months Ended 12 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Sep. 30, 2014
Statement of Partners' Capital [Abstract]      
Net Assets - Opening Balance [1],[2] $ 30,096,869    
Shareholders' Equity (Deficit) - Opening Balance [3] 0 $ (2,979,854) $ (2,979,854)
Creations 5,289,912 [1]   5,893,107
Redemptions (7,283,671) [1]   (11,209,535)
Net investment loss [1] (85,052)    
Net realized gain/(loss) from investment in gold sold to pay expenses [1] (2,479)    
Net realized gain/(loss) from gold distributed for the redemption of shares [1] (232,253)    
Net change in unrealized appreciation/(depreciation) on investment in gold [1] (1,009,582)    
Net income/(loss) (1,329,366) [1] $ 229,495 (230,386) [3]
Adjustment of Redeemable Shares to redemption value [3]     3,210,240
Net Assets - Closing Balance [1] $ 26,773,744 [4]   30,096,869 [2]
Shareholders' Equity - Closing Balance [3]     $ 0
[1] Effective October 1, 2014, the Trust adopted the financial presentation provisions for an investment company. See note 2.2 to our unaudited financial statements.
[2] 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.
[3] Represents audited statement of changes in shareholders' equity/(deficit) for the year ended September 30, 2014.
[4] 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.