XML 26 R7.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Statement of Changes in Net Assets (USD $) In Thousands, except Share data, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013
Opening balance at January 1, 2014 (in Shares) | 8,750,000us-gaap_SharesOutstanding | [1] |  |
Creations (in Shares) | 50,000us-gaap_StockIssuedDuringPeriodSharesNewIssues | [1] | 150,000us-gaap_StockIssuedDuringPeriodSharesNewIssues |
Redemptions (in Shares) | (1,000,000)us-gaap_StockRedeemedOrCalledDuringPeriodShares | [1] | (3,150,000)us-gaap_StockRedeemedOrCalledDuringPeriodShares |
Closing balance at December 31, 2014 (in Shares) | 7,800,000us-gaap_SharesOutstanding | [1] | 8,750,000us-gaap_SharesOutstanding | [1]
Opening balance at January 1, 2014 | $ 1,033,745us-gaap_StockholdersEquity | [1],[2],[3] |  |
Net investment loss | (4,166)sgol_NetInvestmentGainLoss | [1],[4] | (5,712)sgol_NetInvestmentGainLoss | [5]
Realized gain on investment in gold | 721us-gaap_RealizedInvestmentGainsLosses | [1] |  |
Change in unrealized loss on investment in gold | (2,266)sgol_ChangeInUnrealizedGainLossOnInvestmentInBullion | [1],[4] | 0sgol_ChangeInUnrealizedGainLossOnInvestmentInBullion | [5]
Change in unrealized gain on unsettled creations or redemptions | 133sgol_ChangeInUnrealizedGainLossOnUnsettledCreationsOrRedemptions | [1] |  |
Creations | 6,437us-gaap_StockIssuedDuringPeriodValueNewIssues | [1] | 22,226us-gaap_StockIssuedDuringPeriodValueNewIssues |
Redemptions | (118,407)us-gaap_StockRedeemedOrCalledDuringPeriodValue | [1] | (418,671)us-gaap_StockRedeemedOrCalledDuringPeriodValue |
Closing balance at December 31, 2014 | 916,197us-gaap_StockholdersEquity | [1],[2] | 1,033,745us-gaap_StockholdersEquity | [1],[2],[3]
Adjustments for Change to Fair Value [Member] |  |  |  |
Closing balance at December 31, 2014 |  |  | $ 0us-gaap_StockholdersEquity / us-gaap_AdjustmentsForChangeInAccountingPrincipleAxis = sgol_AdjustmentsForChangeToFairValueMember | [1]
[1] | Effective January 1, 2014, the Trust has adopted the provisions of Topic 946, Investment Companies, and follows specialized accounting. Refer to Note 2.1 for additional information.
[2] | Authorized share capital is unlimited and no par value per share. Shares issued and outstanding at December 31, 2014 were 7,800,000 and at December 31, 2013 were 8,750,000. Net asset value per Share at December 31, 2014 was $117.46 and at December 31, 2013 was $118.14.
[3] | Derived from audited Statement of Financial Condition as of December 31, 2013. The amounts are those previously reported under non-investment company accounting. Refer to Note 2.1 for additional information.
[4] | Effective January 1, 2014, the Trust has adopted the provisions of Topic 946, Investment Companies, and follows specialized accounting. Refer to Note 2.1 for additional information.
[5] | Amounts are those previously reported under non-investment company accounting. Refer to Note 2.1 for additional information.

X
- Definition Change in unrealized gain (loss) on investment in Bullion + References No definition available. + Details
Name: | sgol_ChangeInUnrealizedGainLossOnInvestmentInBullion
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Change in unrealized gain (loss) on unsettled creations or redemptions + References No definition available. + Details
Name: | sgol_ChangeInUnrealizedGainLossOnUnsettledCreationsOrRedemptions
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Net investment gain (loss) + References No definition available. + Details
Name: | sgol_NetInvestmentGainLoss
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net realized gains or losses on investments during the period, not including gains or losses on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.3(a)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 325 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6485959&loc=d3e22529-158502 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 3 -Subparagraph a -Article 7 + Details
Name: | us-gaap_RealizedInvestmentGainsLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares issued which are neither cancelled nor held in the treasury. + References No definition available. + Details
Name: | us-gaap_SharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of new stock issued during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 + Details
Name: | us-gaap_StockIssuedDuringPeriodValueNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of stock bought back by the entity at the exercise price or redemption price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 + Details
Name: | us-gaap_StockRedeemedOrCalledDuringPeriodShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the value of stock bought back by the entity at the exercise price or redemption price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 + Details
Name: | us-gaap_StockRedeemedOrCalledDuringPeriodValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_AdjustmentsForChangeInAccountingPrincipleAxis=sgol_AdjustmentsForChangeToFairValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |