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Statements of cash flows - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017
Cash flows from operating activities |  |
Net income (loss) for the year | $ (56,172,761) | $ 255,381,636
Adjustment to reconcile net income (loss) for the period to net cash from operating activities |  |
Realized losses on redemptions and sales of gold bullion | 8,822,164 | 2,757,701
Change in unrealized (gains) losses on gold bullion | 37,474,945 | (268,523,339)
Net changes in operating assets and liabilities |  |
Decrease (increase) in subscriptions receivable | 4,126 |
Increase in accounts payable | 282,082 | 202,973
Decrease in prepaid assets | 153,603 | 101,928
Net cash used in operating activities | (9,435,841) | (10,079,101)
Cash flows from investing activities |  |
Purchases of gold bullion | (63,145,069) | (6,649,463)
Sales of gold bullion | 2,498,286 | 7,441,588
Net cash provided by (used in) investing activities | (60,646,783) | 792,125
Cash flows from financing activities |  |
Proceeds from issuance of Units (note 7) | 73,510,590 | 8,057,731
Payments on redemption of Units (note 7) | (1,063,084) | (897,854)
Underwriting commissions and issue expenses | (602,834) | 19,195
Net cash provided by (used in) financing activities | 71,844,672 | 7,179,072
Net increase (decrease) in cash during the period | 1,762,048 | (2,107,904)
Cash at beginning of period | 1,303,703 | 3,411,607
Cash at end of period | $ 3,065,751 | $ 1,303,703

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