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

iShares Silver Trust – ‘10-K’ for 12/31/20 – ‘R16’

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:   

Find Words in Filings emoji
 		  in    Show  and   ↓Hints

  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

‘R16’   —   Note 9 – Investment Valuation

This is an IDEA Financial Report.  [ Alternative Formats ]

 
v3.20.4
Note 9 - Investment Valuation
 12 Months Ended
Notes to Financial Statements  
Fair Value Disclosures [Text Block]

9 - Investment Valuation

 

U.S. GAAP defines fair value as the price the Trust would receive to sell an asset or pay to transfer a liability in an orderly transaction between market participants at the measurement date. The Trust’s policy is to value its investment at fair value.

 

Various inputs are used in determining the fair value of assets and liabilities. Inputs may be based on independent market data (“observable inputs”) or they may be internally developed (“unobservable inputs”). These inputs are categorized into a disclosure hierarchy consisting of three broad levels for financial reporting purposes. The level of a value determined for an asset or liability within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement in its entirety. The three levels of the fair value hierarchy are as follows:

 

 

 

Level 1 −

Unadjusted quoted prices in active markets for identical assets or liabilities;

 

 

Level 2 −

Inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly, including quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not considered to be active, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived principally from or corroborated by observable market data by correlation or other means; and

 

 

Level 3 − 

Unobservable inputs that are unobservable for the asset or liability, including the Trust’s assumptions used in determining the fair value of investments.

 

At December 31, 2020 and December 31, 2019, the value of the silver bullion held by the Trust is categorized as Level 1.

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/1/21
For Period end:12/31/20
12/31/1910-K
 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
↑Top
Filing Submission 0001437749-21-004600   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
About — Privacy — Redactions — Help — Sat., May 11, 1:39:15.1am ET