XML 27 R16.htm IDEA: XBRL DOCUMENT v3.25.3

Significant Accounting Policies (Tables)

9 Months Ended

Sep. 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$)		September 30, 2025				December 31, 2024
Level 1
Investment in gold		$	6,266,717			$	3,756,668

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

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

		Three Months Ended September 30, 2025				Three Months Ended September 30, 2024
(Amounts in 000’s of US$, except for ounces data)
Ounces of gold
Opening balance			1,572,153.7				1,348,352.3
Creations			84,868.0				78,330.1
Redemptions			(18,121.1	)			(6,686.7	)
Transfers of gold to pay expenses			(671.7	)			(581.1	)
Closing balance			1,638,228.9				1,419,414.6
Investment in gold
Opening balance		$	5,168,377			$	3,142,874
Creations			300,434				195,211
Redemptions			(61,857	)			(16,351	)
Realized gain on gold distributed for the redemption of Shares			39,403				5,234
Transfers of gold to pay expenses			(2,251	)			(1,399	)

		Three Months Ended September 30, 2025				Three Months Ended September 30, 2024
Realized gain on gold transferred to pay expenses			961				432
Change in unrealized gain on investment in gold			821,650				406,988
Closing balance		$	6,266,717			$	3,732,989

		Nine Months Ended September 30, 2025				Nine Months Ended September 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			303,387.9				124,211.0
Redemptions			(102,092.4	)			(63,094.9	)
Transfers of gold to pay expenses			(1,934.4	)			(1,722.2	)
Closing balance			1,638,228.9				1,419,414.6
Investment in gold
Opening balance		$	3,756,668			$	2,826,667
Creations			975,799				297,916
Redemptions			(318,791	)			(133,816	)
Realized gain on gold distributed for the redemption of Shares			143,841				30,948
Transfers of gold to pay expenses			(5,981	)			(3,870	)
Realized gain on gold transferred to pay expenses			2,425				1,042
Change in unrealized gain on investment in gold			1,712,756				714,102
Closing balance		$	6,266,717			$	3,732,989

X

- Definition

The element represents investments in bullion table text block.

+ References

No definition available.

+ Details

Name:	sgol_InvestmentsInBullionTableTextBlock
Namespace Prefix:	sgol_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration