Offsetting.

12 Months Ended

Dec. 31, 2014

Offsetting [Abstract]

Offsetting [Text Block]

(12)           Offsetting.

As indicated in Note (1), the Trust’s assets are currently allocated to each of the Trading Companies.  All of the Trading Companies utilize RJO as their clearing broker.  Each Trading Company has its own separate clearing agreement with RJO, under which each of the Trading Companies are subject to master netting agreements or similar arrangements that allow RJO to offset any assets of the individual entity by any liabilities of the individual Trading Company, as necessary, if RJO determines that the amount of margin is not appropriate or the Trading Company is not able to perform.  Each of the Trading Companies hold significant cash deposits with RJO, which can be and is used by the Trading Companies to settle any obligations due to RJO.  The master netting agreements or similar arrangements do not apply to amounts owed to/from different counterparties and they do not apply across different Trading Companies.

For financial reporting purposes, the Trust nets its similar derivative assets and liabilities that are subject to netting arrangements in the Statements of Financial Condition.  The following tables present the Trust’s derivative assets and liabilities by investment type and by counterparty, net of amounts available for offset under a master netting agreement, along with the related collateral received or pledged by the Trading Companies (cash on deposit with broker) as of December 31, 2014 and December 31, 2013:

	Offsetting of Derivative Assets
	As of December 31, 2014							As of December 31, 2013
	Gross		Gross Amounts			Net Amounts of Assets		Gross		Gross Amounts			Net Amounts of Assets
	Amounts of		Offset in the			Presented in the		Amounts of		Offset in the			Presented in the
	Recognized		Statement of			Statement of		Recognized		Statement of			Statement of
Description	Assets		Financial Condition			Financial Condition		Assets		Financial Condition			Financial Condition
Futures and forward contracts	$	624,202	$	(142,271	)	$	481,931	$	981,232	$	(218,596	)	$	762,636
Purchased options on  futures contracts		-		-			-		-		-			-
	$	624,202	$	(142,271	)	$	481,931	$	981,232	$	(218,596	)	$	762,636

	Derivative Assets and Collateral Held by Counterparty
	As of December 31, 2014								As of December 31, 2013
	Net Amount of		Gross Amounts Not Offset						Net Amount of			Gross Amounts Not Offset
Individual Trading Companies	Assets in the Statement of		in the Statement of Financial Condition						Assets in the Statement of			in the Statement of Financial Condition
(with derivative assets and	Financial		Financial		Cash Collateral		Net		Financial			Financial		Cash Collateral		Net
collateral held by RJO)	Condition		Instruments		Received		Amount		Condition			Instruments		Received		Amount
OASIS RCM, LLC	$	-	$	-	$	-	$	-	$	-		$	-	$	-	$	-
OASIS PGR, LLC		297,571		-		-		297,571		550,967			-		-		550,967
OASIS PAM, LLC		-		-		-		-		(22,515	)		-		-		(22,515	)
OASIS CIM, LLC		-		-		-		-		-			-		-
OASIS ROW, LLC		184,361		-		-		184,361		-			-		-
OASIS Bleeker, LLC		-		-		-		-		234,184			-		-		234,184
OASIS PR, LLC		-		-		-				-			-		-		-
	$	481,932	$	-	$	-	$	481,932	$	762,636		$	-	$	-	$	762,636

	Offsetting of Derivative Liabilities
	As of December 31, 2014							As of December 31, 2013
						Net Amounts of							Net Amounts of
	Gross		Gross Amounts			Liabilities		Gross		Gross Amounts			Liabilities
	Amounts of		Offset in the			Presented in the		Amounts of		Offset in the			Presented in the
	Recognized		Statement of			Statement of		Recognized		Statement of			Statement of
Description	Liabilities		Financial Condition			Financial Condition		Liabilities		Financial Condition			Financial Condition
Futures and forward contracts	$	142,271	$	(142,271	)	$	-	$	218,596	$	(218,596	)	$	-
Options written on futures contracts		15,975		-			15,975		-		-			-
	$	158,246	$	(142,271	)	$	15,975	$	218,596	$	(218,596	)	$	-

	Derivative Liabilities and Collateral Pledged by Counterparty
	As of December 31, 2014									As of December 31, 2013
	Net Amount of		Gross Amounts Not Offset							Net Amount of		Gross Amounts Not Offset
Individual Trading Companies	Liabilities in the Statement		in the Statement of Financial Condition							Liabilities in the Statement		in the Statement of Financial Condition
(with derivative liabilities and	of Financial		Financial			Cash Deposits		Net		of Financial		Financial		Cash Deposits		Net
collateral held by RJO)	Condition		Instruments			Held by Broker		Amount		Condition		Instruments		Held by Broker		Amount
OASIS RCM, LLC	$	-	$	-		$	-	$	-	$	-	$	-	$	-	$	-
OASIS PGR, LLC		-		-			-		-		-		-		-		-
OASIS PAM, LLC		-		-			-		-		-		-		-		-
OASIS CIM, LLC		-		-			-		-		-		-		-		-
OASIS ROW, LLC		15,975		(15,975	)		-		-		-		-		-		-
OASIS Bleeker, LLC		-		-			-		-		-		-		-		-
OASIS PR, LLC		-		-			-		-		-		-		-		-
	$	15,975	$	(15,975	)	$	-	$	-	$	-	$	-	$	-	$	-