Schedule of Fair Value of Derivative Instruments |
Offsetting of Financial Assets and Derivative Assets as of June 30, 2014 | | (i) | | | (ii) | | | (iii) = (i) - (ii) | | | (iv) | | | (v) = (iii) - (iv) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Gross Amount Not Offset in the | | | | | | | | | | | | | | | | Statement of Assets and Liabilities | | | | | | | | | | Gross Amount | | | Net Amount | | | | | | | | | | | | | | | | Offset in the | | | Presented in the | | | | | | | | | | | | | Gross Amount | | | Statement of | | | Statement of | | | | | | | | | | | | | of Recognized | | | Assets and | | | Assets and | | | Financial | | | Cash Collateral | | | | | Description | | Assets | | | Liabilities | | | Liabilities | | | Instruments | | | Received | | | Net Amount | | Commodity price | | | | | | | | | | | | | | | | | | | | | | | | | Natural gas futures contracts | | $ | 75,120 | | | $ | - | | | $ | 75,120 | | | $ | 8,400 | | | $ | - | | | $ | 66,720 | | WTI crude oil futures contracts | | | 196,210 | | | | - | | | | 196,210 | | | | - | | | | 142,990 | | | | 53,220 | | Soybean futures contracts | | | 4,762 | | | | - | | | | 4,762 | | | | 4,762 | | | | - | | | | - | | Sugar futures contracts | | | 17,405 | | | | - | | | | 17,405 | | | | 12,141 | | | | - | | | | 5,264 | | Offsetting of Financial Liabilities and Derivative Liabilities as of June 30, 2014 | | (i) | | | (ii) | | | (iii) = (i) - (ii) | | | (iv) | | | (v) = (iii) - (iv) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Gross Amount Not Offset in the | | | | | | | | | | | | | | | | Statement of Assets and Liabilities | | | | | | | | | | Gross Amount | | | Net Amount | | | | | | | | | | | | | | | | Offset in the | | | Presented in the | | | | | | | | | | | | | Gross Amount | | | Statement of | | | Statement of | | | | | | | | | | | | | of Recognized | | | Assets and | | | Assets and | | | Financial | | | Cash Collateral | | | | | Description | | Liabilities | | | Liabilities | | | Liabilities | | | Instruments | | | Pledged | | | Net Amount | | Commodity price | | | | | | | | | | | | | | | | | | | | | | | | | Corn futures contracts | | $ | 9,730,475 | | | $ | - | | | $ | 9,730,475 | | | $ | - | | | $ | 9,730,475 | | | $ | - | | Natural gas futures contracts | | | 8,400 | | | | - | | | | 8,400 | | | | 8,400 | | | | - | | | | - | | Soybean futures contracts | | | 178,962 | | | | - | | | | 178,962 | | | | 4,762 | | | | 174,200 | | | | - | | Sugar futures contracts | | | 12,141 | | | | - | | | | 12,141 | | | | 12,141 | | | | - | | | | - | | Wheat futures contracts | | | 1,818,912 | | | | - | | | | 1,818,912 | | | | - | | | | 1,818,912 | | | | - | | Offsetting of Financial Assets and Derivative Assets as of December 31, 2013 | | (i) | | | (ii) | | | (iii) = (i) - (ii) | | | (iv) | | | (v) = (iii) - (iv) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Gross Amount Not Offset in the | | | | | | | | | | | | | | | | Statement of Assets and Liabilities | | | | | | | | | | Gross Amount | | | Net Amount | | | | | | | | | | | | | | | | Offset in the | | | Presented in the | | | | | | | | | | | | | Gross Amount | | | Statement of | | | Statement of | | | | | | | | | | | | | of Recognized | | | Assets and | | | Assets and | | | Financial | | | Cash Collateral | | | | | Description | | Assets | | | Liabilities | | | Liabilities | | | Instruments | | | Received | | | Net Amount | | Commodity price | | | | | | | | | | | | | | | | | | | | | | | | | Natural gas futures contracts | | $ | 84,050 | | | $ | - | | | $ | 84,050 | | | $ | - | | | $ | 74,157 | | | $ | 9,893 | | WTI crude oil futures contracts | | | 87,530 | | | | - | | | | 87,530 | | | | 5,080 | | | | 23,445 | | | | 59,005 | | Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2013 | | (i) | | | (ii) | | | (iii) = (i) - (ii) | | | (iv) | | | (v) = (iii) - (iv) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Gross Amount Not Offset in the | | | | | | | | | | | | | | | | Statement of Assets and Liabilities | | | | | | | | | | Gross Amount | | | Net Amount | | | | | | | | | | | | | | | | Offset in the | | | Presented in the | | | | | | | | | | | | | Gross Amount | | | Statement of | | | Statement of | | | | | | | | | | | | | of Recognized | | | Assets and | | | Assets and | | | Financial | | | Cash Collateral | | | | | Description | | Liabilities | | | Liabilities | | | Liabilities | | | Instruments | | | Pledged | | | Net Amount | | Commodity price | | | | | | | | | | | | | | | | | | | | | | | | | Corn futures contracts | | $ | 4,884,788 | | | $ | - | | | $ | 4,884,788 | | | $ | - | | | $ | 4,884,788 | | | $ | - | | WTI crude oil futures contracts | | | 5,080 | | | | - | | | | 5,080 | | | | 5,080 | | | | - | | | | - | | Soybean futures contracts | | | 188,863 | | | | - | | | | 188,863 | | | | - | | | | 188,863 | | | | - | | Sugar futures contracts | | | 183,400 | | | | - | | | | 183,400 | | | | - | | | | 183,400 | | | | - | | Wheat futures contracts | | | 698,675 | | | | - | | | | 698,675 | | | | - | | | | 698,675 | | | | - | | |
Schedule of Realized and Unrealized Gains (Losses) of Derivative Instruments |
Three months ended June 30, 2014 | | Realized Gain on | | Net Change in Unrealized (Loss) | Primary Underlying Risk | | Derivative Instruments | | Gain on Derivative Instruments | Commodity price | | | | | | | | | Corn futures contracts | | $ | 2,609,112 | | | $ | (15,931,100 | ) | Natural gas futures contracts | | | 68,960 | | | | (38,490 | ) | WTI crude oil futures contracts | | | 93,280 | | | | 59,110 | | Soybean futures contracts | | | 216,475 | | | | (310,688 | ) | Sugar futures contracts | | | 6,664 | | | | (35,582 | ) | Wheat futures contracts | | | 355,538 | | | | (2,606,925 | ) | Total commodity futures contracts | | $ | 3,350,029 | | | $ | (18,863,675 | ) | Three months ended June 30, 2013 | | Realized (Loss) Gain on | | Net Change in Unrealized Gain | Primary Underlying Risk | | Derivative Instruments | | (Loss) on Derivative Instruments | Commodity price | | | | | | | | | Corn futures contracts | | $ | (1,820,791 | ) | | $ | 1,075 | | Natural gas futures contracts | | | 11,680 | | | | (428,040 | ) | WTI crude oil futures contracts | | | (77,810 | ) | | | 15,180 | | Soybean futures contracts | | | 42,650 | | | | 13,513 | | Sugar futures contracts | | | (199,292 | ) | | | 25,088 | | Wheat futures contracts | | | (370,837 | ) | | | (78,012 | ) | Total commodity futures contracts | | $ | (2,414,400 | ) | | $ | (451,196 | ) | Six months ended June 30, 2014 | | Realized Gain on | | Net Change in Unrealized (Loss) | Primary Underlying Risk | | Derivative Instruments | | Gain on Derivative Instruments | Commodity price | | | | | | | | | Corn futures contracts | | $ | 3,892,458 | | | $ | (4,845,687 | ) | Natural gas futures contracts | | | 283,150 | | | | (17,330 | ) | WTI crude oil futures contracts | | | 93,280 | | | | 113,760 | | Soybean futures contracts | | | 242,575 | | | | 14,663 | | Sugar futures contracts | | | 3,383 | | | | 188,664 | | Wheat futures contracts | | | 585,988 | | | | (1,120,237 | ) | Total commodity futures contracts | | $ | 5,100,834 | | | $ | (5,666,167 | ) | Six months ended June 30, 2013 | | Realized Loss on | | Net Change in Unrealized (Loss) | Primary Underlying Risk | | Derivative Instruments | | Gain on Derivative Instruments | Commodity price | | | | | | | | | Corn futures contracts | | $ | (3,680,613 | ) | | $ | (609,950 | ) | Natural gas futures contracts | | | (99,059 | ) | | | 64,509 | | WTI crude oil futures contracts | | | (87,130 | ) | | | 67,790 | | Soybean futures contracts | | | (174,925 | ) | | | 153,563 | | Sugar futures contracts | | | (285.118 | ) | | | (98,033 | ) | Wheat futures contracts | | | (756,375 | ) | | | (516,987 | ) | Total commodity futures contracts | | $ | (5,083,220 | ) | | $ | (939,108 | ) | |