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Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2025

Accounting Policies [Abstract]

The categorization of the Trust’s assets is as shown below:

The categorization of the Trust’s assets is as shown below:

(Amounts in 000’s of US$)		June 30, 2025				December 31, 2024
Level 1
Investment in gold		$	5,168,377			$	3,756,668

Changes in ounces of gold and their respective values for the three and six months ended June 30, 2025 and 2024 are set out below:

Changes in ounces of gold and their respective values for the three and six months ended June 30, 2025 and 2024 are set out below: 

		Three Months Ended June 30, 2025				Three Months Ended June 30, 2024
(Amounts in 000’s of US$, except for ounces data)
Ounces of gold
Opening balance			1,543,239.0				1,323,116.5
Creations			86,818.8				34,408.7
Redemptions			(57,246.5	)			(8,601.3	)
Transfers of gold to pay expenses			(657.6	)			(571.6	)
Closing balance			1,572,153.7				1,348,352.3
Investment in gold
Opening balance		$	4,807,344			$	2,929,843
Creations			287,260				78,746
Redemptions			(181,589	)			(19,987	)
Settlement of gold receivable			—				(104	)
Realized gain on gold distributed for the redemption of Shares			75,537				5,885
Transfers of gold to pay expenses			(2,078	)			(1,305	)
Realized gain on gold transferred to pay expenses			858				369
Change in unrealized gain on investment in gold			181,045				149,427
Closing balance		$	5,168,377			$	3,142,874

		Six Months Ended June 30, 2025				Six Months Ended June 30, 2024
(Amounts in 000’s of US$, except for ounces data)
Ounces of gold
Opening balance			1,438,867.8				1,360,020.7
Creations			218,519.9				45,880.9
Redemptions			(83,971.3	)			(56,408.2	)
Transfers of gold to pay expenses			(1,262.7	)			(1,141.1	)
Closing balance			1,572,153.7				1,348,352.3
Investment in gold
Opening balance		$	3,756,668			$	2,826,667
Creations			675,364				102,705
Redemptions			(256,934	)			(117,465	)
Realized gain on gold distributed for the redemption of Shares			104,438				25,714
Transfers of gold to pay expenses			(3,729	)			(2,471	)
Realized gain on gold transferred to pay expenses			1,464				610
Change in unrealized gain on investment in gold			891,106				307,114
Closing balance		$	5,168,377			$	3,142,874

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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