1. Organization The Aberdeen Standard Gold ETF Trust (the Trust), formerly known as ETFS Gold Trust prior to October 1, 2018, is an investment trust formed on September 1, 2009 (the Date of Inception) under New York law pursuant to a depositary trust agreement (the Trust Agreement) executed by Aberdeen Standard Investments ETFs Sponsor LLC (the Sponsor), formerly known as ETF Securities USA LLC prior to October 1, 2018, and The Bank of New York Mellon as Trustee (the Trustee) at the time of the Trusts organization. The Trust holds gold bullion and issues Aberdeen Standard Physical Swiss Gold Shares ETF (Shares), formerly known as ETFS Physical Swiss Gold Shares prior to October 1, 2018, (in minimum blocks of 50,000 Shares, also referred to as Baskets) in exchange for deposits of gold and distributes gold in connection with the redemption of Baskets. Shares represent units of fractional undivided beneficial interest in and ownership of the Trust which are issued by the Trust. The Sponsor is a Delaware limited liability company. Prior to April 27, 2018, the Sponsor was wholly-owned by ETF Securities Limited, a Jersey, Channel Islands based company. Effective April 27, 2018, ETF Securities Limited sold its membership interest in the Sponsor to Aberdeen Asset Management Inc. (AAMI), a Delaware corporation. As a result of the sale, AAMI became the sole member of the Sponsor. AAMI is a wholly-owned indirect subsidiary of Standard Life Aberdeen plc. The Trust is governed by the Trust Agreement. The investment objective of the Trust is for the Shares to reflect the performance of the price of gold, less the Trusts expenses and liabilities. The Trust is designed to provide an individual owner of beneficial interests in the Shares (a Shareholder) an opportunity to participate in the gold market through an investment in securities. The fiscal year end for the Trust is December 31. The accompanying financial statements were prepared in accordance with the accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial information and with the instructions for Form 10-Q. In the opinion of the Trusts management, all adjustments (which consist of normal recurring adjustments) necessary to present fairly the financial position and results of operations as of and for the three and nine months ended September 30, 2018 and 2017 and for all periods presented have been made. These financial statements should be read in conjunction with the Trusts Annual Report on Form 10-K and 10-K/A for the fiscal year ended December 31, 2017 . The results of operations for the three and nine months ended September 30, 2018 are not necessarily indicative of the operating results for the full year. ?