arcee-ai/sec-data-mini · Datasets at Hugging Face

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respect to expenses not otherwise assumed by the Sponsor, the Trustee will, at the direction of the Sponsor or in its own discretion,
sell the Trust’s gold as necessary to pay these expenses. When selling gold to pay expenses, the Trustee will
endeavor to sell the smallest amounts of gold needed to pay these expenses in order to minimize the Trust’s holdings
of assets other than gold. Other than the Sponsor’s Fee, the Trust had no expenses during the years ended December
31, 2021 and 2020. Unless
otherwise directed by the Sponsor, when selling gold the Trustee will endeavor to sell at the price established by the LBMA
PM Gold Price. The Trustee will place orders with dealers (which may include the Custodian) through which the Trustee expects
to receive the most favorable price and execution of orders. The Custodian may be the purchaser of such gold only if the
sale transaction is made at the next LBMA PM Gold Price or such other publicly available price that the Sponsor deems fair, in
each case as set following the sale order. A gain or loss is recognized based on the difference between the selling price and
the average cost of the gold sold. Neither the Trustee nor the Sponsor is liable for depreciation or loss incurred by reason
of any sale. Realized
gains and losses result from the transfer of gold for Share redemptions and / or to pay expenses and are recognized on a
trade date basis as the difference between the fair value and average cost of gold transferred. 2.8. Subsequent
Events In
accordance with the provisions set forth in FASB ASC 855-10, Subsequent Events , the Trust’s management has evaluated
the possibility of subsequent events impacting the Trust’s financial statements through the filing date. During this period,
no material subsequent events requiring adjustment to or disclosure in the financial statements were identified. 3. Related
Parties The
Sponsor and the Trustee are considered to be related parties to the Trust. The Trustee and the Custodian and their affiliates
may from time to time act as Authorized Participants and purchase or sell Shares for their own account, as agent for their customers
and for accounts over which they exercise investment discretion. In addition, the Trustee and the Custodian and their affiliates
may from time to time purchase or sell gold directly, for their own account, as agent for their customers and for accounts
over which they exercise investment discretion. The Trustee’s and Custodian’s fees are paid by the Sponsor and are
not separate expenses of the Trust. F- 12 Aberdeen Standard Gold ETF Trust Notes to the Financial Statements 4. Concentration
of Risk The
Trust’s sole business activity is the investment in gold, and substantially all the Trust’s assets are holdings
of gold, which creates a concentration of risk associated with fluctuations in the price of gold. Several factors could affect
the price of gold, includin (i) global gold supply and demand, which is influenced by factors such as forward selling by gold
producers, purchases made by gold producers to unwind gold hedge positions, central bank purchases and sales, and production and
cost levels in major global gold-producing countries; (ii) investors’ expectations with respect to the rate of inflation;
(iii) currency exchange rates; (iv) interest rates; (v) investment and trading activities of hedge funds and commodity funds;
and (vi) global or regional political, economic or financial events and situations. In addition, there is no assurance that gold
will maintain its long-term value in terms of purchasing power in the future. In the event that the price of gold declines,
the Sponsor expects the value of an investment in the Shares to decline proportionately. Each of these events could have a material
effect on the Trust’s financial position and results of operations. 5. Indemnification Under
the Trust’s organizational documents, the Trustee (and its directors, employees and agents) and the Sponsor (and its members,
managers, directors, officers, employees and affiliates) are indemnified by the Trust against any liability, cost or expense it
incurs without gross negligence, bad faith, willful misconduct or willful malfeasance on its part and without reckless disregard
on its part of its obligations and duties under the Trust’s organizational documents. The Trust’s maximum exposure
under these arrangements is unknown as this would involve future claims that may be made against the Trust that have not yet occurred. F- 13 Aberdeen Standard
Gold ETF Trust SIGNATURES Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned in the capacities thereunto duly authorized. Aberdeen
Standard Investments ETFs Sponsor LLC Date:
February 28, 2022 /s/
Steven Dunn Steven
Dunn * President
and Chief Executive Officer (Principal
Executive Officer) Date:
February 28, 2022 /s/
Andrea Melia Andrea
Melia * Chief
Financial Officer and Treasurer (Principal
Financial Officer and Principal Accounting Officer) * The
Registrant is a trust and the persons are signing in their capacities as officers of Aberdeen Standard Investments ETFs
Sponsor LLC, the Sponsor of the Registrant.
0001450923 false 2022 FY --12-31 Unlimited Unlimited 0001450923 2022-01-01 2022-12-31 0001450923 2022-06-30 0001450923 2023-02-23 0001450923 2022-12-31 0001450923 2021-12-31 0001450923 2021-01-01 2021-12-31 0001450923 currency:XAU 2022-12-31 0001450923 currency:XAU 2021-12-31 0001450923 2020-01-01 2020-12-31 0001450923 2020-12-31 0001450923 2019-12-31 0001450923 2022-12-31 0001450923 2021-12-31 uoz UNITED
STATES SECURITIES AND EXCHANGE COMMISSION Washington,
D.C. 20549 Form 10-K ☒ ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 or ☐ TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For
the Transition Period from ______________ to ______________ Commission
File Numbe 001-34441 abrdn
Gold ETF Trust (Exact
name of registrant as specified in its charter) New
York 26-4587209 (State
or other jurisdiction of incorporation or organization) (I.R.S.
Employer Identification No.) c/o
abrdn ETFs Sponsor LLC 1900
Market Street , Suite 200 Philadelphia , PA (Address
of principal executive offices) 19103 (Zip
Code) (844) 383-7289 (Registrant’s
telephone number, including area code) Securities
registered pursuant to Section 12(b) of the Ac Title
of each class Trading
Symbol(s) Name
of each exchange on which registered abrdn
Physical Gold Shares ETF SGOL NYSE
Arca Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☒ No ☐ Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes ☐ No ☒ Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐ Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files). Yes ☒ No ☐ Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller
reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated
filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange
Act. Large
Accelerated Filer ☒ Accelerated
Filer ☐ Non-Accelerated
Filer ☐ Smaller
Reporting Company ☐ Emerging
Growth Company ☐ If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Indicate by check mark whether the registrant has filed a report on and
attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b)

respect to expenses not otherwise assumed by the Sponsor, the Trustee will, at the direction of the Sponsor or in its own discretion,

sell the Trust’s gold as necessary to pay these expenses. When selling gold to pay expenses, the Trustee will

endeavor to sell the smallest amounts of gold needed to pay these expenses in order to minimize the Trust’s holdings

of assets other than gold. Other than the Sponsor’s Fee, the Trust had no expenses during the years ended December

31, 2021 and 2020. Unless

otherwise directed by the Sponsor, when selling gold the Trustee will endeavor to sell at the price established by the LBMA

PM Gold Price. The Trustee will place orders with dealers (which may include the Custodian) through which the Trustee expects

to receive the most favorable price and execution of orders. The Custodian may be the purchaser of such gold only if the

sale transaction is made at the next LBMA PM Gold Price or such other publicly available price that the Sponsor deems fair, in

each case as set following the sale order. A gain or loss is recognized based on the difference between the selling price and

the average cost of the gold sold. Neither the Trustee nor the Sponsor is liable for depreciation or loss incurred by reason

of any sale. Realized

gains and losses result from the transfer of gold for Share redemptions and / or to pay expenses and are recognized on a

trade date basis as the difference between the fair value and average cost of gold transferred. 2.8. Subsequent

Events In

accordance with the provisions set forth in FASB ASC 855-10, Subsequent Events , the Trust’s management has evaluated

the possibility of subsequent events impacting the Trust’s financial statements through the filing date. During this period,

no material subsequent events requiring adjustment to or disclosure in the financial statements were identified. 3. Related

Parties The

Sponsor and the Trustee are considered to be related parties to the Trust. The Trustee and the Custodian and their affiliates

may from time to time act as Authorized Participants and purchase or sell Shares for their own account, as agent for their customers

and for accounts over which they exercise investment discretion. In addition, the Trustee and the Custodian and their affiliates

may from time to time purchase or sell gold directly, for their own account, as agent for their customers and for accounts

over which they exercise investment discretion. The Trustee’s and Custodian’s fees are paid by the Sponsor and are

not separate expenses of the Trust. F- 12 Aberdeen Standard Gold ETF Trust Notes to the Financial Statements 4. Concentration

of Risk The

Trust’s sole business activity is the investment in gold, and substantially all the Trust’s assets are holdings

of gold, which creates a concentration of risk associated with fluctuations in the price of gold. Several factors could affect

the price of gold, includin (i) global gold supply and demand, which is influenced by factors such as forward selling by gold

producers, purchases made by gold producers to unwind gold hedge positions, central bank purchases and sales, and production and

cost levels in major global gold-producing countries; (ii) investors’ expectations with respect to the rate of inflation;

(iii) currency exchange rates; (iv) interest rates; (v) investment and trading activities of hedge funds and commodity funds;

and (vi) global or regional political, economic or financial events and situations. In addition, there is no assurance that gold

will maintain its long-term value in terms of purchasing power in the future. In the event that the price of gold declines,

the Sponsor expects the value of an investment in the Shares to decline proportionately. Each of these events could have a material

effect on the Trust’s financial position and results of operations. 5. Indemnification Under

the Trust’s organizational documents, the Trustee (and its directors, employees and agents) and the Sponsor (and its members,

managers, directors, officers, employees and affiliates) are indemnified by the Trust against any liability, cost or expense it

incurs without gross negligence, bad faith, willful misconduct or willful malfeasance on its part and without reckless disregard

on its part of its obligations and duties under the Trust’s organizational documents. The Trust’s maximum exposure

under these arrangements is unknown as this would involve future claims that may be made against the Trust that have not yet occurred. F- 13 Aberdeen Standard

Gold ETF Trust SIGNATURES Pursuant

to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf

by the undersigned in the capacities thereunto duly authorized. Aberdeen

Standard Investments ETFs Sponsor LLC Date:

February 28, 2022 /s/

Steven Dunn Steven

Dunn * President

and Chief Executive Officer (Principal

Executive Officer) Date:

February 28, 2022 /s/

Andrea Melia Andrea

Melia * Chief

Financial Officer and Treasurer (Principal

Financial Officer and Principal Accounting Officer) * The

Registrant is a trust and the persons are signing in their capacities as officers of Aberdeen Standard Investments ETFs

Sponsor LLC, the Sponsor of the Registrant.

0001450923 false 2022 FY --12-31 Unlimited Unlimited 0001450923 2022-01-01 2022-12-31 0001450923 2022-06-30 0001450923 2023-02-23 0001450923 2022-12-31 0001450923 2021-12-31 0001450923 2021-01-01 2021-12-31 0001450923 currency:XAU 2022-12-31 0001450923 currency:XAU 2021-12-31 0001450923 2020-01-01 2020-12-31 0001450923 2020-12-31 0001450923 2019-12-31 0001450923 2022-12-31 0001450923 2021-12-31 uoz UNITED

STATES SECURITIES AND EXCHANGE COMMISSION Washington,

D.C. 20549 Form 10-K ☒ ANNUAL

REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 or ☐ TRANSITION

REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For

the Transition Period from ______________ to ______________ Commission

File Numbe 001-34441 abrdn

Gold ETF Trust (Exact

name of registrant as specified in its charter) New

York 26-4587209 (State

or other jurisdiction of incorporation or organization) (I.R.S.

Employer Identification No.) c/o

abrdn ETFs Sponsor LLC 1900

Market Street , Suite 200 Philadelphia , PA (Address

of principal executive offices) 19103 (Zip

Code) (844) 383-7289 (Registrant’s

telephone number, including area code) Securities

registered pursuant to Section 12(b) of the Ac Title

of each class Trading

Symbol(s) Name

of each exchange on which registered abrdn

Physical Gold Shares ETF SGOL NYSE

Arca Indicate

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☒ No ☐ Indicate

by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes ☐ No ☒ Indicate

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities

Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such

reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐ Indicate

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant

to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that

the registrant was required to submit such files). Yes ☒ No ☐ Indicate

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller

reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated

filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange

Act. Large

Accelerated Filer ☒ Accelerated

Filer ☐ Non-Accelerated

Filer ☐ Smaller

Reporting Company ☐ Emerging

Growth Company ☐ If

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for

complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Indicate by check mark whether the registrant has filed a report on and

attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b)