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Statements of Financial Condition - USD ($)
$ in Thousands
Sep. 30, 2016
Sep. 30, 2015
 [1]
ASSETS    
Investment in Gold (cost $37,872,834 and $27,103,546 at September 30, 2016 and 2015, respectively) $ 40,357,092 $ 24,503,318 [2]
Gold receivable 0 117,353
Total Assets 40,357,092 24,620,671
LIABILITIES    
Gold payable 50,461 0
Accounts payable to Sponsor 13,184 8,089
Accounts payable 0 10
Accrued expenses 0 402
Total Liabilities 63,645 8,501
Net Assets $ 40,293,447 $ 24,612,170 [3],[4]
Shares issued [5] 319,400,000 230,700,000
Shares outstanding [5] 319,400,000 230,700,000
Net asset value per Share $ 126.15 $ 106.68
[1] Effective October 1, 2014, SPDR® Gold Trust (the "Trust") adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[2] Represents audited schedule of investment as of September 30, 2015. Effective October 1, 2014, the Trust adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[3] Effective October 1, 2014, the Trust adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[4] 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.
[5] Authorized share capital is unlimited and the par value of the Shares is $0.00.