XML 22 R6.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Statements of Cash Flows (USD $) In Thousands, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
INCREASE IN CASH FROM OPERATIONS: |  |  |  |  |  |
Cash proceeds received from transfer of gold |  |  | $ 0us-gaap_ProceedsFromCustomers | [1] | $ 0us-gaap_ProceedsFromCustomers | [1]
Cash expenses paid |  |  | 0us-gaap_PaymentsForOperatingActivities | [1] | 0us-gaap_PaymentsForOperatingActivities | [1]
Increase in cash resulting from operations |  |  | 0us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease | [1] | 0us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease | [1]
Cash and cash equivalents at beginning of year | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | [1] | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | [1] | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | [1]
Cash and cash equivalents at end of year |  |  | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | [1] | 0us-gaap_CashAndCashEquivalentsAtCarryingValue | [1]
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES: |  |  |  |  |  |
Value of gold received for creation of Shares | 6,437sgol_CreationsValueOfBullion |  | 22,226sgol_CreationsValueOfBullion | [1] | 268,941sgol_CreationsValueOfBullion | [1]
Value of gold distributed for redemption of Shares - at cost |  |  | 411,683sgol_ValueOfBullionDistributedForRedemptionOfShares | [1] | 78,214sgol_ValueOfBullionDistributedForRedemptionOfShares | [1]
RECONCILIATION OF CHANGE IN NET ASSETS FROM OPERATIONS TO NET CASH PROVIDED BY OPERATING ACTIVITIES: |  |  |  |  |  |
Change in net assets from operations | (5,711)us-gaap_NetIncomeLoss | [2] | (131,104)us-gaap_NetIncomeLoss | [1],[3],[4] | 14,523us-gaap_NetIncomeLoss | [1],[3]
Adjustments to reconcile change in net assets from operations to net cash provided by operating activities: |  |  |  |  |  |
Decrease / (increase) in investment in gold |  |  | 521,922sgol_IncreaseDecreaseInBullionAssets | [1] | (185,080)sgol_IncreaseDecreaseInBullionAssets | [1]
Increase in gold payable |  |  | 5,907us-gaap_IncreaseDecreaseInOtherAccountsPayable | [1] | 0us-gaap_IncreaseDecreaseInOtherAccountsPayable | [1]
(Decrease) / increase in fees payable to Sponsor |  |  | (280)us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties | [1] | 71us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties | [1]
Increase / (decrease) in redeemable Shares: |  |  |  |  |  |
Creations |  |  | 22,226us-gaap_ProceedsFromIssuanceOfCommonStock | [1] | 268,941us-gaap_ProceedsFromIssuanceOfCommonStock | [1]
Redemptions |  |  | (418,671)us-gaap_PaymentsForRepurchaseOfCommonStock | [1] | (98,455)us-gaap_PaymentsForRepurchaseOfCommonStock | [1]
Net cash provided by operating activities |  |  | 0us-gaap_NetCashProvidedByUsedInOperatingActivities | [1] | 0us-gaap_NetCashProvidedByUsedInOperatingActivities | [1]
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITIES: |  |  |  |  |  |
Value of gold transferred to pay expenses |  |  | $ 5,992sgol_ValueOfBullionTransferredToPayExpenses | [1] | $ 7,130sgol_ValueOfBullionTransferredToPayExpenses | [1]
[1] | In accordance with Topic 946, Investment Companies, the Trust meets the exemption criteria to exclude a statement of cash flows. Thus one has not been presented for the year ended December 31, 2014. Refer to Note 2.1 for additional information.
[2] | 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.
[3] | 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.
[4] | Amounts are those previously reported under non-investment company accounting. Refer to Note 2.1 for additional information.

X
- Details
Name: | sgol_AdjustmentsToReconcileNetLossGainToNetCashProvidedByOperatingActivitiesAbstract
Namespace Prefix: | sgol_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of creations of bullion in investment. + References No definition available. + Details
Name: | sgol_CreationsValueOfBullion
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net change during the reporting period in the carrying value of bullion. + References No definition available. + Details
Name: | sgol_IncreaseDecreaseInBullionAssets
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | sgol_IncreaseDecreaseInCashFromOperationsAbstract
Namespace Prefix: | sgol_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | sgol_IncreaseDecreaseInRedeemableSharesAbstract
Namespace Prefix: | sgol_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | sgol_ReconciliationOfNetLossGainToNetCashProvidedByOperatingActivitiesAbstract
Namespace Prefix: | sgol_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | sgol_SupplementalDisclosureOfNonCashActivitiesAbstract
Namespace Prefix: | sgol_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | sgol_SupplementalDisclosureOfNonCashFinancingActivitiesAbstract
Namespace Prefix: | sgol_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Value of bullion distributed at average cost for the redemption of Shares. + References No definition available. + Details
Name: | sgol_ValueOfBullionDistributedForRedemptionOfShares
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Value of Bullion transferred to pay Trust's expenses during the period. + References No definition available. + Details
Name: | sgol_ValueOfBullionTransferredToPayExpenses
Namespace Prefix: | sgol_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 230 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906 + Details
Name: | us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in other obligations due by the reporting entity that are payable within one year (or one business cycle), not otherwise defined in the taxonomy. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInOtherAccountsPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
Name: | us-gaap_NetCashProvidedByUsedInOperatingActivities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total amount of cash paid for operating activities during the current period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (d)-(g) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
Name: | us-gaap_PaymentsForOperatingActivities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow to reacquire common stock during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585 + Details
Name: | us-gaap_PaymentsForRepurchaseOfCommonStock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Cash receipts from customers during the current period which are usually for sales of goods and services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
Name: | us-gaap_ProceedsFromCustomers
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the additional capital contribution to the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585 + Details
Name: | us-gaap_ProceedsFromIssuanceOfCommonStock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration