XML 28 R16.htm IDEA: XBRL DOCUMENT v3.22.2

Significant Accounting Policies (Tables)

9 Months Ended

Jun. 30, 2022

Summary of Fund's Investments at Fair Value

The following table summarizes GLDM’s investment at fair value:

(Amounts in 000’s of US$) June 30, 2022		Level 1				Level 2				Level 3
Investment in Gold		$	5,094,532			$	—			$	—
Total		$	5,094,532			$	—			$	—

(Amounts in 000’s of US$) September 30, 2021		Level 1				Level 2				Level 3
Investment in Gold		$	4,387,731			$	—			$	—
Total		$	4,387,731			$	—			$	—

Summary of Gold Receivable / Payable

Gold receivable represents the quantity of gold covered by contractually binding orders for the creation of Shares where the gold has not yet been transferred to GLDM’s account. Generally, ownership of the gold is transferred within two business days of the trade date.

(Amounts in 000’s of US$)		Jun-30, 2022				Sep-30, 2021
Gold receivable		$	—			$	—

Gold payable represents the quantity of gold covered by contractually binding orders for the redemption of Shares where the gold has not yet been transferred out of GLDM’s account. Generally, ownership of the gold is transferred within two business days of the trade date.

(Amounts in 000’s of US$)		Jun-30, 2022				Sep-30, 2021
Gold payable		$	—			$	—

Creations and Redemptions of Shares

As the Shares are redeemable in Creation Units at the option of the Authorized Participants, GLDM has classified the Shares as Net Assets for financial reporting purposes. Changes in the Shares for the three and nine months ended June 30, 2022 and 2021 are as follows:

(Amounts are in 000’s)		Nine Months Ended Jun-30, 2022				Nine Months Ended Jun-30, 2021
Activity in Number of Shares Created and Redeemed:
Creations			31,600				39,550
Redemptions			(17,050	)			(10,950	)
Net Change in Number of Shares Created and Redeemed			14,550				28,600

(Amounts in 000’s of US$)		Nine Months Ended Jun-30, 2022				Nine Months Ended Jun-30, 2021
Activity in Value of Shares Created and Redeemed:
Creations		$	1,201,343			$	1,446,829
Redemptions			(614,538	)			(393,149	)
Net change in Value of Shares Created and Redeemed		$	586,805			$	1,053,680

SPDR Gold Mini Shares Trust [Member]

Summary of Fund's Investments at Fair Value

The following table summarizes GLDM’s investment at fair value:

(Amounts in 000’s of US$) June 30, 2022		Level 1				Level 2				Level 3
Investment in Gold		$	5,094,532			$	—			$	—
Total		$	5,094,532			$	—			$	—

(Amounts in 000’s of US$) September 30, 2021		Level 1				Level 2				Level 3
Investment in Gold		$	4,387,731			$	—			$	—
Total		$	4,387,731			$	—			$	—

Summary of Gold Receivable / Payable

Gold receivable represents the quantity of gold covered by contractually binding orders for the creation of Shares where the gold has not yet been transferred to GLDM’s account. Generally, ownership of the gold is transferred within two business days of the trade date.

(Amounts in 000’s of US$)		Jun-30, 2022				Sep-30, 2021
Gold receivable		$	—			$	—

Gold payable represents the quantity of gold covered by contractually binding orders for the redemption of Shares where the gold has not yet been transferred out of GLDM’s account. Generally, ownership of the gold is transferred within two business days of the trade date.

(Amounts in 000’s of US$)		Jun-30, 2022				Sep-30, 2021
Gold payable		$	—			$	—

Creations and Redemptions of Shares

As the Shares are redeemable in Creation Units at the option of the Authorized Participants, GLDM has classified the Shares as Net Assets for financial reporting purposes. Changes in the Shares for the three and nine months ended June 30, 2022 and 2021 are as follows:

(Amounts are in 000’s)		Nine Months Ended Jun-30, 2022				Nine Months Ended Jun-30, 2021
Activity in Number of Shares Created and Redeemed:
Creations			31,600				39,550
Redemptions			(17,050	)			(10,950	)
Net Change in Number of Shares Created and Redeemed			14,550				28,600

(Amounts in 000’s of US$)		Nine Months Ended Jun-30, 2022				Nine Months Ended Jun-30, 2021
Activity in Value of Shares Created and Redeemed:
Creations		$	1,201,343			$	1,446,829
Redemptions			(614,538	)			(393,149	)
Net change in Value of Shares Created and Redeemed		$	586,805			$	1,053,680

X

- Definition

Tabular disclosure of creation and redemption of shares.

+ References

No definition available.

+ Details

Name:	gldm_CreationAndRedemptionOfSharesTableTextBlock
Namespace Prefix:	gldm_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Gold Receivable Payable [Table Text Block]

+ References

No definition available.

+ Details

Name:	gldm_GoldReceivablePayableTableTextBlock
Namespace Prefix:	gldm_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13467-108611

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

+ Details

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

X

- Details

Name:	dei_LegalEntityAxis=gldm_SpdrGoldMiniSharesTrustMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: