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 silver

  $5,431,606   $1,414,591 
Changes in ounces of silver and their respective values for the years ended December 31, 2025 and 2024 are set out below:

Changes in ounces of silver 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 silver        
Opening balance   48,939,346.4    44,584,861.0 
Creations   36,207,139.9    11,798,793.7 
Redemptions   (9,531,087.0)   (7,307,064.1)
Transfers of silver to pay expenses   (165,942.6)   (137,244.2)
Closing balance   75,449,456.7    48,939,346.4 
           

Investment in silver

          
Opening balance  $1,414,591   $1,060,674 
Creations   1,642,502    357,817 
Redemptions   (463,169)   (219,235)
Realized gain on silver distributed for the redemption of Shares   194,527    50,350 
Transfers of silver to pay expenses   (6,290)   (3,828)
Realized gain on silver transferred to pay expenses   1,961    812 
Change in unrealized (loss) on investment in silver   2,647,484    168,001 
Closing balance  $5,431,606   $1,414,591