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 Bullion  $2,563,261   $1,040,489 
Changes in ounces of Bullion and their respective values for the years ended December 31, 2025 and 2024 are set out below:

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

  

                               
   Year Ended December 31, 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   94,003.0    18,801.0    12,534.0    3,446,774.0    3,572,112.0 
Redemptions   (13,725.8)   (2,745.2)   (1,830.1)   (503,280.5)   (521,581.6)
Transfers of Bullion to pay expenses   (1,727.6)   (345.6)   (230.5)   (63,299.7)   (65,603.4)
Closing balance   340,349.9    68,070.0    45,380.0    12,479,497.1    12,933,297.0 
                          
Investment in Bullion                         
Opening balance  $683,521   $47,595   $31,905   $277,468   $1,040,489 
Creations   341,062    23,374    17,418    151,551    533,405 
Redemptions   (49,084)   (3,238)   (2,465)   (22,846)   (77,633)
Realized gain / (loss) on Bullion distributed for the redemption of Shares   22,896    (1,328)   528    10,504    32,600 
Transfers of Bullion to pay expenses   (5,741)   (382)   (281)   (2,369)   (8,773)
Realized gain / (loss) on Bullion transferred to pay expenses   2,573    (197)   40    876    3,292 
Change in unrealized gain on investment in Bullion   470,984    40,842    44,840    483,215    1,039,881 
Closing balance  $1,466,211   $106,666   $91,985   $898,399   $2,563,261 

  

                               
   Year Ended December 31, 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   6,210.0    1,242.0    828.0    227,700.8    235,980.8 
Redemptions   (32,493.4)   (6,498.7)   (4,332.4)   (1,191,423.7)   (1,234,748.2)
Transfers of Bullion to pay expenses   (1,634.1)   (327.1)   (218.0)   (59,959.8)   (62,139.0)
Closing balance   261,800.3    52,359.8    34,906.6    9,599,303.3    9,948,370.0 
                          
Investment in Bullion                         
Opening balance  $602,149   $65,824   $38,629   $252,721   $959,323 
Creations   15,568    1,218    789    6,718    24,293 
Redemptions   (72,381)   (6,104)   (4,036)   (30,933)   (113,454)
Realized gain / (loss) on Bullion distributed for the redemption of Shares   19,329    (5,423)   (431)   5,008    18,483 
Transfers of Bullion to pay expenses   (3,824)   (326)   (209)   (1,657)   (6,016)
Realized gain / (loss) on Bullion transferred to pay expenses   1,156    (255)   (16)   351    1,236 
Change in unrealized gain / (loss) on investment in Bullion   121,524    (7,339)   (2,821)   45,260    156,624 
Closing balance  $683,521   $47,595   $31,905   $277,468   $1,040,489