v3.25.4
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 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$) 

 

December 31,

2025 

  

December 31, 

2024

 

Level 1 

Investment in gold 

  $7,333,647   $3,756,668 
Changes in ounces of gold and their respective values for the years ended December 31, 2025 and 2024 are set out below:

Changes in ounces of gold and their respective values for the years ended December 31, 2025 and 2024 are set out below:

 

  

Year Ended 

December 31, 

2025 

  

Year Ended 

December 31, 

2024

 
(Amounts in 000’s of US$, except for ounces data)          
Ounces of gold          
Opening balance   1,438,867.8    1,360,020.7 
Creations   383,467.5    168,136.1 
Redemptions   (117,346.5)   (86,966.1)
Transfers of gold to pay expenses   (2,636.9)   (2,322.9)
Closing balance   1,702,351.9    1,438,867.8 
           

Investment in gold

          
Opening balance  $3,756,668   $2,826,667 
Creations   1,302,653    416,212 
Redemptions   (379,875)   (196,989)
Realized gain on gold distributed for the redemption of Shares   161,708    53,307 
Transfers of gold to pay expenses   (8,746)   (5,457)
Realized gain on gold transferred to pay expenses   3,756    1,604 
Change in unrealized gain on investment in gold   2,497,483    661,324 
Closing balance  $7,333,647   $3,756,668