Significant Accounting Policies (Tables)

2 Months Ended

Sep. 30, 2022

The Sponsor categorizes the Trust’s investment in gold as a Level 1 asset within the ASC 820 hierarchy.


September 30, 2022	Level 1	Level 2	Level 3
	$	$	$
Investment in Gold	11,702,009	—	—
Total	11,702,009	—	—

Changes in the Shares for the period from July 19, 2022 to September 30, 2022 are:


	Shares	Amount
		$
Balance at July 19, 2022*	100,000	3,426,100
Creation of Shares	250,000	8,881,241
Redemption of Shares	—	—
Balance at September 30, 2022	350,000	12,307,341

The Trust’s operations commenced on July 19, 2022.

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

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+ Details

Sprott ESG Gold ETF 10-Q