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Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2021
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, 2021     December 31, 2020  
             
Level 1                
Investment in palladium   $ 492,870     $ 356,424  
Changes in ounces of palladium and their respective values for the three and six months ended June 30, 2021 and 2020 are set out below:

Changes in ounces of palladium and their respective values for the three and six months ended June 30, 2021 and 2020 are set out below:

 

    Three Months Ended
June 30, 2021		     Three Months Ended
June 30, 2020		  
(Amounts in 000’s of US$, except for ounces data)                
Ounces of palladium                
Opening balance     154,300.3       131,714.5  
Creations     30,350.1       14,090.0  
Redemptions     (2,335.3 )     (7,047.2 )
Transfers of palladium to pay expenses     (243.0 )     (203.5 )
Closing balance     182,072.1       138,553.8  
                 
Investment in palladium                
Opening balance   $ 405,039     $ 303,865  
Creations     83,167       27,196  
Redemptions     (7,006 )     (13,641 )
Realized gain on palladium distributed for the redemption of Shares     3,197       4,647  
Transfers of palladium to pay expenses     (658 )     (416 )
Realized gain on palladium transferred to pay expenses     269       160  
Change in unrealized gain / (loss) on investment in palladium     8,862       (57,866 )
Closing balance   $ 492,870     $ 263,945  

 

    Six Months Ended
June 30, 2021		     Six Months Ended
June 30, 2020		  
(Amounts in 000’s of US$, except for ounces data)                
Ounces of palladium                
Opening balance     152,187.5       157,815.0  
Creations     42,038.5       37,614.8  
Redemptions     (11,683.5 )     (56,432.8 )
Transfers of palladium to pay expenses     (470.4 )     (443.2 )
Closing balance     182,072.1       138,553.8  
                 
Investment in palladium                
Opening balance   $ 356,424     $ 300,638  
Creations     111,691       81,005  
Redemptions     (30,820 )     (111,898 )
Realized gain on palladium distributed for the redemption of Shares     12,707       43,885  
Transfers of palladium to pay expenses     (1,194 )     (948 )
Realized gain on palladium transferred to pay expenses     468       418  
Change in unrealized gain / (loss) on investment in palladium     43,594       (49,155 )
Closing balance   $ 492,870     $ 263,945