applicable. 51 Aberdeen Standard Gold ETF Trust Financial Statements as of December 31, 2021 Index Page Report of Independent Registered Public Accounting Firm F-2 Statements of Assets and Liabilities at December 31, 2021 and 2020 F-3 Schedules of Investments at December 31, 2021 and 2020 F-4 Statements of Operations for the years ended December 31, 2021, 2020 and 2019 F-5 Statements of Changes in Net Assets for the years ended December 31, 2021, 2020 and 2019 F-6 Financial Highlights for the years ended December 31, 2021, 2020 and 2019 F-7 Notes to the Financial Statements F-8 F- 1 Report