XML 25 R14.htm IDEA: XBRL DOCUMENT v3.21.2

Significant Accounting Policies (Tables)

9 Months Ended

Sep. 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$)		September 30, 2021				December 31, 2020
Level 1
Investment in Bullion		$	948,354			$	827,598

Changes in ounces of Bullion and their respective values for the three and nine months ended September 30, 2021 and 2020 are set out below:

Changes in ounces of Bullion and their respective values for the three and nine months ended September 30, 2021 and 2020 are set out below:

		Three Months Ended September 30, 2021
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum					Silver				Total
Opening balance			299,737.5				59,947.5				39,965.0					10,990,374.3				11,390,024.3
Creations			22,497.2				4,499.4				2,999.6					824,898.7				854,894.9
Redemptions			(9,835.0	)			(1,967.0	)			(1,311.0	)				(360,618.1	)			(373,731.1	)
Transfers of Bullion to pay expenses			(466.8	)			(93.3	)			(62.5	)				(17,114.8	)			(17,737.4	)
Closing balance			311,932.9				62,386.6				41,591.1					11,437,540.1				11,853,450.7
Investment in Bullion
Opening balance		$	528,482			$	162,278			$	42,323				$	283,167			$	1,016,250
Creations			40,431				12,245				3,225					21,071				76,972
Redemptions			(17,506	)			(4,702	)			(1,309	)				(8,722	)			(32,239	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			2,283				1,359				(48	)				1,122				4,716
Transfers of Bullion to pay expenses			(835	)			(255	)			(66	)				(439	)			(1,595	)
Realized gain on Bullion transferred to pay expenses			116				98				1					80				295
Change in unrealized loss on investment in Bullion			(9,334	)			(52,551	)			(4,074	)				(50,086	)			(116,045	)
Closing balance		$	543,637			$	118,472			$	40,052				$	246,193			$	948,354

		Three Months Ended September 30, 2020
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			191,121.1				38,224.2				25,482.8				7,007,773.9				7,262,602.0
Creations			33,932.8				6,786.6				4,524.4				1,244,201.6				1,289,445.4
Redemptions			—				—				—				—				—
Transfers of Bullion to pay expenses			(298.3	)			(59.7	)			(39.8	)			(10,937.3	)			(11,335.1	)
Closing balance			224,755.6				44,951.1				29,967.4				8,241,038.2				8,540,712.3
Investment in Bullion
Opening balance		$	337,921			$	72,817			$	20,743			$	125,054			$	556,535
Creations			66,062				14,741				4,190				32,618				117,611
Redemptions			—				—				—				—				—
Realized gain on Bullion distributed for the redemption of Shares			—				—				—				—				—
Transfers of Bullion to pay expenses			(550	)			(119	)			(34	)			(243	)			(946	)
Realized gain / (loss) on Bullion transferred to pay expenses			149				50				(6	)			50				243
Change in unrealized gain on investment in Bullion			20,509				17,472				1,598				38,040				77,619
Closing balance		$	424,091			$	104,961			$	26,491			$	195,519			$	751,062

		Nine Months Ended September 30, 2021
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			238,534.2				47,706.9				31,804.5				8,746,254.5				9,064,300.1
Creations			95,761.6				19,152.2				12,768.2				3,511,259.8				3,638,941.8
Redemptions			(21,117.4	)			(4,223.5	)			(2,815.3	)			(774,305.3	)			(802,461.5	)
Transfers of Bullion to pay expenses			(1,245.5	)			(249.0	)			(166.3	)			(45,668.9	)			(47,329.7	)
Closing balance			311,932.9				62,386.6				41,591.1				11,437,540.1				11,853,450.7
Investment in Bullion
Opening balance		$	450,257			$	111,729			$	33,967			$	231,645			$	827,598
Creations			173,811				49,868				14,449				92,038				330,166
Redemptions			(38,206	)			(10,050	)			(2,950	)			(19,186	)			(70,392	)
Realized gain on Bullion distributed for the redemption of Shares			6,338				3,498				83				3,492				13,411
Transfers of Bullion to pay expenses			(2,247	)			(648	)			(186	)			(1,194	)			(4,275	)
Realized gain on Bullion transferred to pay expenses			368				262				17				265				912
Change in unrealized loss on investment in Bullion			(46,684	)			(36,187	)			(5,328	)			(60,867	)			(149,066	)
Closing balance		$	543,637			$	118,472			$	40,052			$	246,193			$	948,354

		Nine Months Ended September 30, 2020
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			183,176.5				36,635.0				24,423.3				6,716,468.5				6,960,703.3
Creations			58,037.9				11,607.9				7,738.4				2,128,055.4				2,205,439.6
Redemptions			(15,590.6	)			(3,118.1	)			(2,078.7	)			(571,654.6	)			(592,442.0	)
Transfers of Bullion to pay expenses			(868.2	)			(173.7	)			(115.6	)			(31,831.1	)			(32,988.6	)
Closing balance			224,755.6				44,951.1				29,967.4				8,241,038.2				8,540,712.3
Investment in Bullion
Opening balance		$	277,466			$	69,790			$	23,251			$	121,199			$	491,706
Creations			105,062				26,262				7,130				48,165				186,619
Redemptions			(24,805	)			(5,947	)			(1,498	)			(8,053	)			(40,303	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			4,473				2,608				(612	)			(1,789	)			4,680
Transfers of Bullion to pay expenses			(1,470	)			(376	)			(96	)			(576	)			(2,518	)
Realized gain / (loss) on Bullion transferred to pay expenses			330				190				(22	)			24				522
Change in unrealized gain on investment in Bullion			63,035				12,434				(1,662	)			36,549				110,356
Closing balance		$	424,091			$	104,961			$	26,491			$	195,519			$	751,062

X

- Definition

Tabular disclosure of movement in the investment in bullion in the Trust.

+ References

No definition available.

+ Details

Name:	gltr_InvestmentsInBullionTableTextBlock
Namespace Prefix:	gltr_
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/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

+ Details

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