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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 Bullion		$	1,435,959			$	1,040,489

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

Changes in ounces of Bullion 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
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			282,733.2				56,546.7				37,697.8				10,366,885.5				10,743,863.2
Creations			13,054.5				2,610.9				1,740.6				478,667.4				496,073.4
Redemptions			(8,934.0	)			(1,786.8	)			(1,191.2	)			(327,579.1	)			(339,491.1	)
Transfers of Bullion to pay expense			(425.7	)			(85.2	)			(56.8	)			(15,613.8	)			(16,181.5	)
Closing balance			286,428.0				57,285.6				38,190.4				10,502,360.0				10,884,264.0
Investment in Bullion
Opening balance		$	880,742			$	55,755			$	37,434			$	353,044			$	1,326,975
Creations			42,288				2,555				1,866				16,028				62,737
Redemptions			(28,505	)			(1,705	)			(1,169	)			(10,549	)			(41,928	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			12,710				(1,308	)			(52	)			3,057				14,407
Transfers of Bullion to pay expense			(1,350	)			(81	)			(55	)			(506	)			(1,992	)
Realized gain / (loss) on Bullion transferred to pay expenses			596				(63	)			(2	)			149				680
Change in unrealized gain on investment in Bullion			35,137				9,809				13,535				16,599				75,080
Closing balance		$	941,618			$	64,962			$	51,557			$	377,822			$	1,435,959

		Three Months Ended June 30, 2024
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			274,058.6				54,811.7				36,541.2				10,048,817.3				10,414,228.8
Creations			1,383.3				276.7				184.4				50,722.3				52,566.7
Redemptions			(9,676.0	)			(1,935.2	)			(1,290.2	)			(354,788.4	)			(367,689.8	)
Transfers of Bullion to pay expense			(413.1	)			(82.8	)			(55.2	)			(15,186.5	)			(15,737.6	)
Closing balance			265,352.8				53,070.4				35,380.2				9,729,564.7				10,083,368.1
Investment in Bullion
Opening balance		$	606,862			$	55,743			$	33,143			$	246,598			$	942,346
Creations			3,173				283				172				1,369				4,997
Redemptions			(22,719	)			(1,863	)			(1,292	)			(10,444	)			(36,318	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			6,926				(1,570	)			(38	)			2,726				8,044
Transfers of Bullion to pay expense			(958	)			(75	)			(51	)			(407	)			(1,491	)
Realized gain / (loss) on Bullion transferred to pay expenses			283				(72	)			(6	)			76				281
Change in unrealized gain / (loss) on investment in Bullion			24,944				(862	)			3,877				45,839				73,798
Closing balance		$	618,511			$	51,584			$	35,805			$	285,757			$	991,657

		Six Months Ended June 30, 2025
(Amounts in 000’s of US$, except for ounces data)
Ounces of Bullion		Gold				Palladium				Platinum				Silver				Total
Opening balance			261,800.3				52,359.8				34,906.6				9,599,303.3				9,948,370.0
Creations			34,380.2				6,876.0				4,584.0				1,260,608.2				1,306,448.4
Redemptions			(8,934.0	)			(1,786.8	)			(1,191.2	)			(327,579.1	)			(339,491.1	)
Transfers of Bullion to pay expense			(818.5	)			(163.4	)			(109.0	)			(29,972.4	)			(31,063.3	)
Closing balance			286,428.0				57,285.6				38,190.4				10,502,360.0				10,884,264.0
Investment in Bullion
Opening balance		$	683,521			$	47,595			$	31,905			$	277,468			$	1,040,489
Creations			104,376				6,645				4,646				41,420				157,087
Redemptions			(28,505	)			(1,705	)			(1,169	)			(10,549	)			(41,928	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			12,710				(1,308	)			(52	)			3,057				14,407
Transfers of Bullion to pay expense			(2,424	)			(154	)			(104	)			(944	)			(3,626	)
Realized gain / (loss) on Bullion transferred to pay expenses			1,017				(127	)			(7	)			271				1,154
Change in unrealized gain on investment in Bullion			170,923				14,016				16,338				67,099				268,376
Closing balance		$	941,618			$	64,962			$	51,557			$	377,822			$	1,435,959

		Six Months Ended June 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			1,383.3				276.7				184.4				50,722.3				52,566.7
Redemptions			(24,905.4	)			(4,981.1	)			(3,320.7	)			(913,197.6	)			(946,404.8	)
Transfers of Bullion to pay expense			(842.9	)			(168.8	)			(112.5	)			(30,946.0	)			(32,070.2	)
Closing balance			265,352.8				53,070.4				35,380.2				9,729,564.7				10,083,368.1
Investment in Bullion
Opening balance		$	602,149			$	65,824			$	38,629			$	252,721			$	959,323
Creations			3,173				283				172				1,369				4,997
Redemptions			(53,742	)			(4,780	)			(3,111	)			(23,208	)			(84,841	)
Realized gain / (loss) on Bullion distributed for the redemption of Shares			13,144				(4,068	)			(314	)			3,357				12,119
Transfers of Bullion to pay expense			(1,839	)			(164	)			(104	)			(770	)			(2,877	)
Realized gain / (loss) on Bullion transferred to pay expenses			465				(137	)			(11	)			97				414
Change in unrealized gain / (loss) on investment in Bullion			55,161				(5,374	)			544				52,191				102,522
Closing balance		$	618,511			$	51,584			$	35,805			$	285,757			$	991,657

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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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