SEC Info - iShares Silver Trust - ‘10-K’ for 12/31/20

SEC Info℠

Home

Help

Please Sign In

iShares Silver Trust – ‘10-K’ for 12/31/20 – ‘EX-101.CAL’

On: Monday, 3/1/21, at 5:05pm ET · For: 12/31/20 · Accession #: 1437749-21-4600 · File #: 1-32863

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

 3/01/21  iShares Silver Trust              10-K       12/31/20   43:2.7M                                   RDG Filings/FA

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    464K 
 2: EX-23.1     Consent of Expert or Counsel                        HTML     13K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     18K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     18K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     15K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     15K 
13: R1          Document And Entity Information                     HTML     73K 
14: R2          Statements of Assets and Liabilities                HTML     36K 
15: R3          Statements of Assets and Liabilities                HTML     19K 
                (Parentheticals)                                                 
16: R4          Statements of Operations                            HTML     48K 
17: R5          Statements of Changes in Net Assets                 HTML     50K 
18: R6          Statements of Cash Flows                            HTML     56K 
19: R7          Schedules of Investments                            HTML     32K 
20: R8          Note 1 - Organization                               HTML     18K 
21: R9          Note 2 - Significant Accounting Policies            HTML     84K 
22: R10         Note 3 - Trust Expenses                             HTML     16K 
23: R11         Note 4 - Related Parties                            HTML     17K 
24: R12         Note 5 - Indemnification                            HTML     17K 
25: R13         Note 6 - Commitments and Contingent Liabilities     HTML     17K 
26: R14         Note 7 - Concentration Risk                         HTML     17K 
27: R15         Note 8 - Financial Highlights                       HTML     34K 
28: R16         Note 9 - Investment Valuation                       HTML     21K 
29: R17         Significant Accounting Policies (Policies)          HTML     92K 
30: R18         Schedules of Investments (Tables)                   HTML     30K 
31: R19         Note 2 - Significant Accounting Policies (Tables)   HTML     75K 
32: R20         Note 8 - Financial Highlights (Tables)              HTML     32K 
33: R21         Schedules of Investments - Investments (Details)    HTML     23K 
34: R22         Schedules of Investments - Investments (Details)    HTML     18K 
                (Parentheticals)                                                 
35: R23         Note 2 - Significant Accounting Policies (Details   HTML     13K 
                Textual)                                                         
36: R24         Note 2 - Significant Accounting Policies -          HTML     46K 
                Activity in Silver Bullion (Details)                             
37: R25         Note 2 - Significant Accounting Policies - Share    HTML     26K 
                Activity (Details)                                               
38: R26         Note 3 - Trust Expenses (Details Textual)           HTML     16K 
39: R27         Note 8 - Financial Highlights - Financial           HTML     30K 
                Highlights (Details)                                             
41: XML         IDEA XML File -- Filing Summary                      XML     67K 
12: XML         XBRL Instance -- slv20201231_10k_htm                 XML    525K 
40: EXCEL       IDEA Workbook of Financial Reports                  XLSX     36K 
 8: EX-101.CAL  XBRL Calculations -- slv-20201231_cal                XML     44K 
 9: EX-101.DEF  XBRL Definitions -- slv-20201231_def                 XML    348K 
10: EX-101.LAB  XBRL Labels -- slv-20201231_lab                      XML    307K 
11: EX-101.PRE  XBRL Presentations -- slv-20201231_pre               XML    386K 
 7: EX-101.SCH  XBRL Schema -- slv-20201231                          XSD     86K 
42: JSON        XBRL Instance as JSON Data -- MetaLinks              101±   156K 
43: ZIP         XBRL Zipped Folder -- 0001437749-21-004600-xbrl      Zip    131K

‘EX-101.CAL’ — XBRL Calculations — slv-20201231_cal

This Exhibit is an XBRL XML File.

<?xml version="1.0" standalone="no" encoding="windows-1252"?>

<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">

<link:roleRef roleURI="http://us.ishares.com/20201231/role/statement-statements-of-assets-and-liabilities" xlink:href="slv-20201231.xsd#statement-statements-of-assets-and-liabilities" xlink:type="simple"/>

<link:calculationLink xlink:role="http://us.ishares.com/20201231/role/statement-statements-of-assets-and-liabilities" xlink:type="extended">

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableFairValueDisclosure" xlink:label="us-gaap_AccountsPayableFairValueDisclosure" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsFairValueDisclosure" xlink:label="us-gaap_AssetsFairValueDisclosure" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueNetAssetLiability" xlink:label="us-gaap_FairValueNetAssetLiability" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentInPhysicalCommoditiesFairValueDisclosure" xlink:label="us-gaap_InvestmentInPhysicalCommoditiesFairValueDisclosure" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesFairValueDisclosure" xlink:label="us-gaap_LiabilitiesFairValueDisclosure" xlink:type="locator"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsFairValueDisclosure" xlink:to="us-gaap_InvestmentInPhysicalCommoditiesFairValueDisclosure" xlink:type="arc"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesFairValueDisclosure" xlink:to="us-gaap_AccountsPayableFairValueDisclosure" xlink:type="arc"/>

<link:calculationArc order="0" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FairValueNetAssetLiability" xlink:to="us-gaap_LiabilitiesFairValueDisclosure" xlink:type="arc"/>

<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FairValueNetAssetLiability" xlink:to="us-gaap_AssetsFairValueDisclosure" xlink:type="arc"/>

</link:calculationLink>

<link:roleRef roleURI="http://us.ishares.com/20201231/role/statement-statements-of-operations" xlink:href="slv-20201231.xsd#statement-statements-of-operations" xlink:type="simple"/>

<link:calculationLink xlink:role="http://us.ishares.com/20201231/role/statement-statements-of-operations" xlink:type="extended">

<link:loc xlink:href="slv-20201231.xsd#slv_NetRealizedGainLossFromSilverDistributedForTheRedemptionOfShares" xlink:label="slv_NetRealizedGainLossFromSilverDistributedForTheRedemptionOfShares" xlink:type="locator"/>

<link:loc xlink:href="slv-20201231.xsd#slv_SponsorsFees" xlink:label="slv_SponsorsFees" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="us-gaap_GainLossOnInvestments" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GainLossOnSaleOfTrustAssetsToPayExpenses" xlink:label="us-gaap_GainLossOnSaleOfTrustAssetsToPayExpenses" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RealizedInvestmentGainsLosses" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrealizedGainLossOnInvestments" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:type="locator"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="slv_SponsorsFees" xlink:type="arc"/>

<link:calculationArc order="0" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingExpenses" xlink:type="arc"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_RealizedInvestmentGainsLosses" xlink:to="us-gaap_GainLossOnSaleOfTrustAssetsToPayExpenses" xlink:type="arc"/>

<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_RealizedInvestmentGainsLosses" xlink:to="slv_NetRealizedGainLossFromSilverDistributedForTheRedemptionOfShares" xlink:type="arc"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_RealizedInvestmentGainsLosses" xlink:type="arc"/>

<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" xlink:type="arc"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss" xlink:type="arc"/>

<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_GainLossOnInvestments" xlink:type="arc"/>

</link:calculationLink>

<link:roleRef roleURI="http://us.ishares.com/20201231/role/statement-statements-of-cash-flows" xlink:href="slv-20201231.xsd#statement-statements-of-cash-flows" xlink:type="simple"/>

<link:calculationLink xlink:role="http://us.ishares.com/20201231/role/statement-statements-of-cash-flows" xlink:type="extended">

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForFees" xlink:label="us-gaap_PaymentsForFees" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleOfTrustAssetsToPayExpenses" xlink:label="us-gaap_ProceedsFromSaleOfTrustAssetsToPayExpenses" xlink:type="locator"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProceedsFromSaleOfTrustAssetsToPayExpenses" xlink:type="arc"/>

<link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_PaymentsForFees" xlink:type="arc"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:type="arc"/>

<link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_RealizedInvestmentGainsLosses" xlink:type="arc"/>

<link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" xlink:type="arc"/>

<link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetIncomeLoss" xlink:type="arc"/>

<link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" xlink:type="arc"/>

</link:calculationLink>

<link:roleRef roleURI="http://us.ishares.com/20201231/role/statement-statements-of-changes-in-net-assets" xlink:href="slv-20201231.xsd#statement-statements-of-changes-in-net-assets" xlink:type="simple"/>

<link:calculationLink xlink:role="http://us.ishares.com/20201231/role/statement-statements-of-changes-in-net-assets" xlink:type="extended">

<link:loc xlink:href="slv-20201231.xsd#slv_IncreaseDecreaseInNetAssets" xlink:label="slv_IncreaseDecreaseInNetAssets" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" xlink:type="locator"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TemporaryEquityIssuePeriodIncreaseOrDecrease" xlink:label="us-gaap_TemporaryEquityIssuePeriodIncreaseOrDecrease" xlink:type="locator"/>

<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" xlink:type="arc"/>

<link:calculationArc order="0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="slv_IncreaseDecreaseInNetAssets" xlink:to="us-gaap_TemporaryEquityIssuePeriodIncreaseOrDecrease" xlink:type="arc"/>

<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="slv_IncreaseDecreaseInNetAssets" xlink:to="us-gaap_NetIncomeLoss" xlink:type="arc"/>

</link:calculationLink>

</link:linkbase>

4 Previous Filings that this Filing References

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

 7/01/20  iShares Silver Trust              S-3ASR      7/01/20    5:743K                                   RDG Filings/FA
 2/27/20  iShares Silver Trust              10-K       12/31/19   44:2.7M                                   RDG Filings/FA
12/22/16  iShares Silver Trust              8-K:1,3,9  12/22/16    4:741K                                   RDG Filings/FA
12/30/08  iShares Silver Trust              S-3ASR     12/30/08    8:1M                                     Donnelley … Solutions/FA

↑Top

Filing Submission 0001437749-21-004600 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

iShares Silver Trust – ‘10-K’ for 12/31/20 – ‘EX-101.CAL’

On: Monday, 3/1/21, at 5:05pm ET · For: 12/31/20 · Accession #: 1437749-21-4600 · File #: 1-32863

Annual Report — Form 10-KFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — slv-20201231_cal

This Exhibit is an XBRL XML File.

4 Previous Filings that this Filing References

Annual Report — Form 10-K
Filing Table of Contents