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Statements of cash flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Cash flows from operating activities |  |
Net income (loss) for the year | $ 1,008,043 | $ 419,468
Adjustments to reconcile net income (loss) for the year to net cash from operating activities |  |
Net realized (gains) losses on redemptions and sales of gold and silver bullion | (759) | 16,398
Change in unrealized (gains) losses on gold and silver bullion | (1,026,156) | (455,536)
Net changes in operating assets and liabilities |  |
Increase (decrease) in accounts payable | (1,032) | (358)
Net cash provided by (used in) operating activities | (19,904) | (20,028)
Cash flows from investing activities |  |
Purchases of gold and silver bullion | (440,262) |
Sales of gold and silver bullion | 5,043 | 23,265
Net cash provided by (used in) investing activities | (435,219) | 23,265
Cash flows from financing activities |  |
Proceeds from issuance of Units (note 7) | 458,997 |
Payments on redemption of Units (note 7) | (534) | (2,163)
Underwriting commissions and issue expenses | (3,193) |
Net cash provided by (used in) financing activities | 455,270 | (2,163)
Net increase (decrease) in cash during the year | 147 | 1,074
Cash at beginning of the year | 1,253 | 179
Cash at end of the year | $ 1,400 | $ 1,253

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