What is the primary purpose of this 10-K/A filing for SPDR Gold Trust (GLD)?

This filing is an amendment to the annual report and primarily serves to update and provide access to various exhibits and agreements that govern the SPDR Gold Trust's operations. It does not contain new financial statements or fundamentally alter previously reported financial information but ensures all relevant documentation is current and accessible.

Does this amendment indicate any issues with GLD's financial reporting or internal controls?

No, this amendment does not indicate any issues. In fact, it confirms that the Trust has filed an attestation to its management's assessment of internal control over financial reporting, which is a positive indication of robust control processes. The filing also explicitly states that it does not reflect the correction of an error to previously issued financial statements.

What kind of agreements are listed as exhibits in this filing?

The exhibits include fundamental agreements such as the Trust Indenture, Participant Agreements, Sponsor Payment and Reimbursement Agreements, and various Bullion Account Agreements (both allocated and unallocated). Marketing Agent Agreements and License Agreements are also listed, reflecting the operational and promotional aspects of the Trust.

Who is the auditor for the SPDR Gold Trust?

The independent registered public accounting firm for the SPDR Gold Trust is KPMG LLP, based in New York, NY.

GLD 10-K FY2024 Annual Report — Revenue, Net Income, EPS

Summary

The SPDR Gold Trust (GLD) filed an amendment to its 10-K annual report on December 19, 2024, pertaining to the period ending September 29, 2024. This filing primarily serves to update and provide access to various exhibits and agreements related to the Trust's operations. Importantly, the Trust has reaffirmed its management's assessment of internal control over financial reporting, as attested by its registered public accounting firm, KPMG LLP. This amendment does not introduce new financial statements or alter previously issued financial information, but rather consolidates and references essential legal and operational documents that underpin the Trust's structure and governance.

Financial Highlights

10 data points

Beta

Net Income

$20.36B

EPS (Diluted)

$69.02

Total Assets

$73.73B

Cash & Equivalents

$0.00

Free Cash Flow

$0.00

Financial Statements

Beta

Operating Expenses	$242.09M
Net Income	$20.36B
EPS (Basic)	$69.02
Shares Outstanding (Basic)	295.04M

Key Highlights

1The filing is an Amendment (10-K/A) to the SPDR Gold Trust's annual report, focusing on exhibits and updated agreements.
2The period end date for the report is September 29, 2024, with the filing date of December 19, 2024.
3The Trust has filed an attestation to its management's assessment of internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act.
4No corrections to previously issued financial statements are indicated in this amendment.
5Key exhibits include various Trust Indentures, Sponsor Agreements, and Marketing Agent Agreements, some of which have been amended multiple times.
6HSBC Bank plc and JPMorgan Chase Bank, N.A. are noted as parties to Amended and Restated Bullion Account Agreements.
7The independent registered public accounting firm is KPMG LLP.

SPDR GOLD TRUST Annual Report (Amendment), Year Ended Sep 30, 2024

Summary

Financial Highlights

Key Highlights

Frequently Asked Questions