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Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

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, 2024				December 31, 2023
Level 1
Investment in Bullion		$	1,072,234			$	959,323

Changes in ounces of Bullion and their respective values for the three and nine months ended September 30, 2024 and 2023 are set out below:

Changes in ounces of Bullion and their respective values for the three and nine months ended September 30, 2024 and 2023 are set out below:

		Three Months Ended September 30, 2024
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			265,352.8				53,070.4				35,380.2				9,729,564.7				10,083,368.1
Creations			2,071.0				414.2				276.2				75,936.0				78,697.4
Redemptions			(5,522.1	)			(1,104.4	)			(736.3	)			(202,475.9	)			(209,838.7	)
Transfers of Bullion to pay expenses			(400.0	)			(80.1	)			(53.3	)			(14,670.2	)			(15,203.6	)
Closing balance			261,501.7				52,300.1				34,866.8				9,588,354.6				9,937,023.2
																			—
Investment in Bullion
Opening balance		$	618,511			$	51,584			$	35,805			$	285,757			$	991,657
Creations			5,024				383				269				2,169				7,855
Redemptions			(13,233	)			(945	)			(670	)			(5,480	)			(20,328	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			4,187.0				(1,008	)			(88	)			1,065				4,156
Transfers of Bullion to pay expenses			(949	)			(80	)			(54	)			(434	)			(1,517	)
Realized gain / (loss) on Bullion transferred to pay expenses			294				(60	)			(2	)			114				346
Change in unrealized gain / (loss) on investment in Bullion			73,902				2,322				(916	)			14,767				90,075
Closing balance		$	687,736			$	52,196			$	34,344			$	297,958			$	1,072,234

		Three Months Ended September 30, 2023
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			317,011.1				63,402.2				42,268.2				11,623,741.5				12,046,423.0
Creations			—				—				—				—				—
Redemptions			(13,890.5	)			(2,778.0	)			(1,852.1	)			(509,315.0	)			(527,835.6	)
Transfers of Bullion to pay expenses			(473.7	)			(94.8	)			(63.2	)			(17,374.2	)			(18,005.9	)
Closing balance			302,646.9				60,529.4				40,352.9				11,097,052.3				11,500,581.5
																			—
Investment in Bullion
Opening balance		$	606,205			$	79,506			$	37,915			$	261,185			$	984,811
Creations			—				—				—				—				—
Redemptions			(26,909	)			(3,478	)			(1,728	)			(12,013	)			(44,128	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			4,372				(1,503	)			(189	)			951				3,631
Transfers of Bullion to pay expenses			(918	)			(119	)			(59	)			(414	)			(1,510	)
Realized gain / (loss) on Bullion transferred to pay expenses			150				(51	)			(6	)			36				129
Change in unrealized (loss) / gain on investment in Bullion			(16,799	)			3,667				1,313				6,319				(5,500	)
Closing balance		$	566,101			$	78,022			$	37,246			$	256,064			$	937,433

		Nine Months Ended September 30, 2024
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			289,717.8				57,943.6				38,629.0				10,622,986.0				11,009,276.4
Creations			3,454.3				690.9				460.6				126,658.3				131,264.1
Redemptions			(30,427.5	)			(6,085.5	)			(4,057.0	)			(1,115,673.5	)			(1,156,243.5	)
Transfers of Bullion to pay expenses			(1,242.9	)			(248.9	)			(165.8	)			(45,616.2	)			(47,273.8	)
Closing balance			261,501.7				52,300.1				34,866.8				9,588,354.6				9,937,023.2
Investment in Bullion
Opening balance		$	602,149			$	65,824			$	38,629			$	252,721			$	959,323
Creations			8,197				666				441				3,538				12,842
Redemptions			(66,975	)			(5,725	)			(3,781	)			(28,688	)			(105,169	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			17,332				(5,076	)			(402	)			4,422				16,276
Transfers of Bullion to pay expenses			(2,790	)			(244	)			(158	)			(1,203	)			(4,395	)
Realized gain / (loss) on Bullion transferred to pay expenses			760				(197	)			(13	)			210				760
Change in unrealized gain / (loss) on investment in Bullion			129,063				(3,052	)			(372	)			66,958				192,597
Closing balance		$	687,736			$	52,196			$	34,344			$	297,958			$	1,072,234

		Nine Months Ended September 30, 2023
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			315,173.6				63,034.7				42,023.2				11,556,366.8				11,976,598.3
Creations			16,695.3				3,339.1				2,226.1				612,160.7				634,421.2
Redemptions			(27,806.8	)			(5,561.3	)			(3,707.6	)			(1,019,580.8	)			(1,056,656.5	)
Transfers of Bullion to pay expenses			(1,415.2	)			(283.1	)			(188.8	)			(51,894.4	)			(53,781.5	)
Closing balance			302,646.9				60,529.4				40,352.9				11,097,052.3				11,500,581.5
Investment in Bullion
Opening balance		$	571,646			$	111,887			$	43,326			$	276,717			$	1,003,576
Creations			32,938				5,018				2,306				14,813				55,075
Redemptions			(53,769	)			(7,450	)			(3,537	)			(23,543	)			(88,299	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			8,830				(2,552	)			(298	)			1,443				7,423
Transfers of Bullion to pay expenses			(2,727	)			(410	)			(187	)			(1,219	)			(4,543	)
Realized gain / (loss) on Bullion transferred to pay expenses			446				(101	)			(9	)			95				431
Change in unrealized gain / (loss) on investment in Bullion			8,737				(28,370	)			(4,355	)			(12,242	)			(36,230	)
Closing balance		$	566,101			$	78,022			$	37,246			$	256,064			$	937,433

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- Definition

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

+ References

No definition available.

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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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