SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

GraniteShares Gold Trust – ‘10-Q’ for 9/30/19 – ‘EX-101.CAL’

On:  Tuesday, 11/5/19, at 12:43pm ET   ·   For:  9/30/19   ·   Accession #:  1493152-19-16431   ·   File #:  1-38195

Previous ‘10-Q’:  ‘10-Q’ on 5/6/19 for 3/31/19   ·   Next:  ‘10-Q’ on 2/6/20 for 12/31/19   ·   Latest:  ‘10-Q’ on 2/2/24 for 12/31/23

Find Words in Filings emoji
 
  in    Show  and   Hints

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/05/19  GraniteShares Gold Trust          10-Q        9/30/19   36:1M                                     M2 Compliance/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    120K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     18K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     18K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     14K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     14K 
29: R1          Document and Entity Information                     HTML     44K 
14: R2          Statements of Assets and Liabilities                HTML     34K 
23: R3          Statements of Assets and Liabilities                HTML     19K 
                (Parenthetical)                                                  
32: R4          Schedule of Investment                              HTML     35K 
28: R5          Statements of Operations (Unaudited)                HTML     45K 
13: R6          Statements of Changes in Net Assets (Unaudited)     HTML     32K 
22: R7          Financial Highlights (Unaudited)                    HTML     34K 
33: R8          Organization                                        HTML     19K 
27: R9          Significant Accounting Policies                     HTML     38K 
35: R10         Investment in Gold                                  HTML     24K 
24: R11         Related Parties - Sponsor and Trustee               HTML     17K 
15: R12         Concentration of Risk                               HTML     16K 
17: R13         Indemnification                                     HTML     17K 
36: R14         Subsequent Events                                   HTML     15K 
25: R15         Significant Accounting Policies (Policies)          HTML     52K 
16: R16         Significant Accounting Policies (Tables)            HTML     21K 
18: R17         Investment in Gold (Tables)                         HTML     21K 
34: R18         Organization (Details Narrative)                    HTML     15K 
26: R19         Significant Accounting Policies (Details            HTML     24K 
                Narrative)                                                       
12: R20         Significant Accounting Policies - Schedule of       HTML     29K 
                Changes in Resale of Shares (Details)                            
21: R21         Investment in Gold - Schedule of Investment in      HTML     30K 
                Gold (Details)                                                   
31: R22         Related Parties - Sponsor and Trustee (Details      HTML     18K 
                Narrative)                                                       
19: XML         IDEA XML File -- Filing Summary                      XML     54K 
30: EXCEL       IDEA Workbook of Financial Reports                  XLSX     28K 
 6: EX-101.INS  XBRL Instance -- bar-20190930                        XML    209K 
 8: EX-101.CAL  XBRL Calculations -- bar-20190930_cal                XML     49K 
 9: EX-101.DEF  XBRL Definitions -- bar-20190930_def                 XML     55K 
10: EX-101.LAB  XBRL Labels -- bar-20190930_lab                      XML    251K 
11: EX-101.PRE  XBRL Presentations -- bar-20190930_pre               XML    167K 
 7: EX-101.SCH  XBRL Schema -- bar-20190930                          XSD     66K 
20: ZIP         XBRL Zipped Folder -- 0001493152-19-016431-xbrl      Zip     36K 


‘EX-101.CAL’   —   XBRL Calculations — bar-20190930_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
<!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.1b -->
<!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
<!-- Field: Doc-Info; Name: Source; Value: BAR %2D 20190930 10Q Q1 DFN.xfr; Date: 2019%2D11%2D05T04:04:53Z -->
<!-- Field: Doc-Info; Name: Status; Value: 0x800B0000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:roleRef roleURI="http://graniteshares.com/role/DocumentAndEntityInformation" xlink:href="bar-20190930.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/StatementsOfAssetsAndLiabilities" xlink:href="bar-20190930.xsd#StatementsOfAssetsAndLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/StatementsOfAssetsAndLiabilitiesParenthetical" xlink:href="bar-20190930.xsd#StatementsOfAssetsAndLiabilitiesParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/ScheduleOfInvestment" xlink:href="bar-20190930.xsd#ScheduleOfInvestment" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/StatementsOfOperations" xlink:href="bar-20190930.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/StatementsOfChangesInNetAssets" xlink:href="bar-20190930.xsd#StatementsOfChangesInNetAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/FinancialHighlights" xlink:href="bar-20190930.xsd#FinancialHighlights" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/Organization" xlink:href="bar-20190930.xsd#Organization" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/SignificantAccountingPolicies" xlink:href="bar-20190930.xsd#SignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/InvestmentInGold" xlink:href="bar-20190930.xsd#InvestmentInGold" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/RelatedParties-SponsorTrusteeAndCustodian" xlink:href="bar-20190930.xsd#RelatedParties-SponsorTrusteeAndCustodian" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/ConcentrationOfRisk" xlink:href="bar-20190930.xsd#ConcentrationOfRisk" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/IndemnificationFootnote" xlink:href="bar-20190930.xsd#IndemnificationFootnote" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/SubsequentEvents" xlink:href="bar-20190930.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/SignificantAccountingPoliciesPolicies" xlink:href="bar-20190930.xsd#SignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/SignificantAccountingPoliciesTables" xlink:href="bar-20190930.xsd#SignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/InvestmentInGoldTables" xlink:href="bar-20190930.xsd#InvestmentInGoldTables" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/OrganizationDetailsNarrative" xlink:href="bar-20190930.xsd#OrganizationDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:href="bar-20190930.xsd#SignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/SignificantAccountingPolicies-ScheduleOfChangesInResaleOfSharesDetails" xlink:href="bar-20190930.xsd#SignificantAccountingPolicies-ScheduleOfChangesInResaleOfSharesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/InvestmentInGold-ScheduleOfInvestmentInGoldDetails" xlink:href="bar-20190930.xsd#InvestmentInGold-ScheduleOfInvestmentInGoldDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://graniteshares.com/role/RelatedParties-SponsorAndTrusteeDetailsNarrative" xlink:href="bar-20190930.xsd#RelatedParties-SponsorAndTrusteeDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/StatementsOfAssetsAndLiabilities" xlink:title="00000002 - Statement - Statements of Assets and Liabilities">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InvestmentInPhysicalCommodities" xlink:label="loc_us-gaapInvestmentInPhysicalCommodities"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapInvestmentInPhysicalCommodities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent" xlink:label="loc_us-gaapAccountsPayableRelatedPartiesCurrentAndNoncurrent"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccountsPayableRelatedPartiesCurrentAndNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNet" xlink:to="loc_us-gaapAssets" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNet" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/StatementsOfAssetsAndLiabilitiesParenthetical" xlink:title="00000003 - Statement - Statements of Assets and Liabilities (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/ScheduleOfInvestment" xlink:title="00000004 - Statement - Schedule of Investment">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InvestmentOwnedAtFairValue" xlink:label="loc_us-gaapInvestmentOwnedAtFairValue"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNet" xlink:to="loc_us-gaapInvestmentOwnedAtFairValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NonInvestmentAssetsLessNonInvestmentLiabilities" xlink:label="loc_us-gaapNonInvestmentAssetsLessNonInvestmentLiabilities"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNet" xlink:to="loc_us-gaapNonInvestmentAssetsLessNonInvestmentLiabilities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="bar-20190930.xsd#BAR_NetAssetsPercentageOfNetAssets" xlink:label="loc_BARNetAssetsPercentageOfNetAssets"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InvestmentOwnedPercentOfNetAssets" xlink:label="loc_us-gaapInvestmentOwnedPercentOfNetAssets"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_BARNetAssetsPercentageOfNetAssets" xlink:to="loc_us-gaapInvestmentOwnedPercentOfNetAssets" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NonInvestmentAssetsLessNonInvestmentLiabilitiesPercentOfNetAssets" xlink:label="loc_us-gaapNonInvestmentAssetsLessNonInvestmentLiabilitiesPercentOfNetAssets"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_BARNetAssetsPercentageOfNetAssets" xlink:to="loc_us-gaapNonInvestmentAssetsLessNonInvestmentLiabilitiesPercentOfNetAssets" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/StatementsOfOperations" xlink:title="00000005 - Statement - Statements of Operations (Unaudited)">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_SponsorFees" xlink:label="loc_us-gaapSponsorFees"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSponsorFees" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="bar-20190930.xsd#BAR_AggregateGainLossOnBullion" xlink:label="loc_BARAggregateGainLossOnBullion"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RealizedInvestmentGainsLosses" xlink:label="loc_us-gaapRealizedInvestmentGainsLosses"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_BARAggregateGainLossOnBullion" xlink:to="loc_us-gaapRealizedInvestmentGainsLosses" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="bar-20190930.xsd#BAR_NetChangeInUnrealizedAppreciationDepreciation" xlink:label="loc_BARNetChangeInUnrealizedAppreciationDepreciation"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_BARAggregateGainLossOnBullion" xlink:to="loc_BARNetChangeInUnrealizedAppreciationDepreciation" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GainLossOnSaleOfTrustAssetsToPayExpenses" xlink:label="loc_us-gaapGainLossOnSaleOfTrustAssetsToPayExpenses"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_BARAggregateGainLossOnBullion" xlink:to="loc_us-gaapGainLossOnSaleOfTrustAssetsToPayExpenses" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetRealizedOrUnrealizedGainLossOnTradingSecurities" xlink:label="loc_us-gaapNetRealizedOrUnrealizedGainLossOnTradingSecurities"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_BARAggregateGainLossOnBullion" xlink:to="loc_us-gaapNetRealizedOrUnrealizedGainLossOnTradingSecurities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_us-gaapGainLossOnInvestments"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapGainLossOnInvestments" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_BARAggregateGainLossOnBullion" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/StatementsOfChangesInNetAssets" xlink:title="00000006 - Statement - Statements of Changes in Net Assets (Unaudited)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/FinancialHighlights" xlink:title="00000007 - Statement - Financial Highlights (Unaudited)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/Organization" xlink:title="00000008 - Disclosure - Organization"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/SignificantAccountingPolicies" xlink:title="00000009 - Disclosure - Significant Accounting Policies"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/InvestmentInGold" xlink:title="00000010 - Disclosure - Investment in Gold"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/RelatedParties-SponsorTrusteeAndCustodian" xlink:title="00000011 - Disclosure - Related Parties - Sponsor and Trustee"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/ConcentrationOfRisk" xlink:title="00000012 - Disclosure - Concentration of Risk"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/IndemnificationFootnote" xlink:title="00000013 - Disclosure - Indemnification"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/SubsequentEvents" xlink:title="00000014 - Disclosure - Subsequent Events"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/SignificantAccountingPoliciesPolicies" xlink:title="00000015 - Disclosure - Significant Accounting Policies (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/SignificantAccountingPoliciesTables" xlink:title="00000016 - Disclosure - Significant Accounting Policies (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/InvestmentInGoldTables" xlink:title="00000017 - Disclosure - Investment in Gold (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/OrganizationDetailsNarrative" xlink:title="00000018 - Disclosure - Organization (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:title="00000019 - Disclosure - Significant Accounting Policies (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/SignificantAccountingPolicies-ScheduleOfChangesInResaleOfSharesDetails" xlink:title="00000020 - Disclosure - Significant Accounting Policies - Schedule of Changes in Resale of Shares (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/InvestmentInGold-ScheduleOfInvestmentInGoldDetails" xlink:title="00000021 - Disclosure - Investment in Gold - Schedule of Investment in Gold (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://graniteshares.com/role/RelatedParties-SponsorAndTrusteeDetailsNarrative" xlink:title="00000022 - Disclosure - Related Parties - Sponsor and Trustee (Details Narrative)"/>
</link:linkbase>

Top
Filing Submission 0001493152-19-016431   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Sat., May 4, 12:37:54.1am ET