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iShares Silver Trust – ‘10-K’ for 12/31/20 – ‘EX-31.2’

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

Previous ‘10-K’:  ‘10-K’ on 2/27/20 for 12/31/19   ·   Next:  ‘10-K’ on 3/1/22 for 12/31/21   ·   Latest:  ‘10-K’ on 2/20/24 for 12/31/23   ·   4 References:   

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  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-31.2’   —   Certification — §302 – SOA’02


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Exhibit 31.2

 

CERTIFICATION

 

I, Mary Cronin, certify that:

 

 

1.

I have reviewed this report on Form 10-K of iShares Silver Trust;

 

 

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

 

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

 

4.

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d‑15(f)) for the registrant and have:

 

 

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

 

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

 

a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize, and report financial information; and

 

b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: March 1, 2021

 

 

/s/ Mary Cronin

Mary Cronin
Director
and Chief Financial Officer
(Principal
financial officer)

 

 

Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/1/21None on these Dates
For Period end:12/31/20
 List all Filings 


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

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