v2.4.0.6

Investments (Tables) | 3 Months Ended
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Mar. 31, 2013
Fair Value Of Derivative Instruments | Fair Value of Derivative Instruments as of March 31, 2013
|  | Asset Derivatives |  |  | Liability Derivatives |
Derivatives not accounted for as hedging instruments |  | Statements of Financial Condition Location |  | Fund |  | Unrealized Appreciation |  |  | Statements of Financial Condition Location |  | Fund |  | Unrealized Depreciation |
Commodities Contracts |  | Receivables on open futures contracts, unrealized appreciation on swap and/or forward agreements |  | ProShares UltraShort DJ-UBS Crude Oil |  | $ | 231,524 | * |  | Payable on open futures contracts, unrealized depreciation on swap and/or forward agreement |  | ProShares UltraShort DJ-UBS Commodity |  | $ | 92,919 |
|  | ProShares UltraShort Silver |  |  | 294,121 | * |  |  | ProShares UltraShort DJ-UBS Crude Oil |  |  | 11,368,414 |
|  | ProShares Ultra DJ-UBS Commodity |  |  | 115,047 |  |  |  | ProShares UltraShort DJ-UBS Natural Gas |  |  | 3,496,753 | *
|  | ProShares Ultra DJ-UBS Crude Oil |  |  | 26,556,087 | * |  |  | ProShares UltraShort Gold |  |  | 3,247,692 | *
|  | ProShares Ultra DJ-UBS Natural Gas |  |  | 14,044,618 | * |  |  | ProShares UltraShort Silver |  |  | 11,313 |
|  | ProShares Ultra Gold |  |  | 9,223,820 | * |  |  | ProShares Ultra Silver |  |  | 8,134,488 | *
Foreign Exchange Contracts |  | Unrealized appreciation on foreign currency forward contracts and receivables on open futures contracts |  | ProShares Short Euro |  |  | 61,713 | * |  | Unrealized depreciation on foreign currency forward contracts and payable on open futures contracts |  | ProShares UltraShort Australian Dollar |  |  | 109,570 | *
|  | ProShares UltraShort Euro |  |  | 15,104,660 |  |  |  | ProShares UltraShort Euro |  |  | 1,439,211 |
|  | ProShares UltraShort Yen |  |  | 2,732,626 |  |  |  | ProShares Ultra Euro |  |  | 137,134 |
|  | ProShares Ultra Australian Dollar |  |  | 124,930 | * |  |  | ProShares Ultra Yen |  |  | 70,562 |
|  | ProShares Ultra Euro |  |  | 3,138 |  |  |  |  |  |  |  |
VIX Futures Contracts |  | Receivables on open futures contracts, unrealized appreciation on swap and/or forwards agreement |  | ProShares Short VIX Short-Term Futures ETF |  |  | 2,388,716 | * |  | Payable on open futures contracts, unrealized depreciation on swap and/or forwards agreement |  | ProShares VIX Short-Term Futures ETF |  |  | 8,346,060 | *
|  |  |  |  |  |  |  |  | ProShares VIX Mid-Term Futures ETF |  |  | 1,876,429 | *
|  |  |  |  |  |  |  |  | ProShares Ultra VIX Short-Term Futures ETF |  |  | 18,737,121 | *
|  |  |  | Total Trust |  | $ | 70,881,000 | * |  |  |  | Total Trust |  | $ | 57,067,666 | *
* | Includes cumulative appreciation/depreciation of futures contracts as reported in the Schedules of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts.
Fair Value of Derivative Instruments as of December 31, 2012
|  | Asset Derivatives |  |  | Liability Derivatives |
Derivatives not accounted for as hedging instruments |  | Statements of Financial Condition Location |  | Fund |  | Unrealized Appreciation |  |  | Statements of Financial Condition Location |  | Fund |  | Unrealized Depreciation |
Commodities Contracts |  | Receivables on open futures contracts, unrealized appreciation on swap and/or forward agreements |  | ProShares UltraShort DJ-UBS Commodity |  | $ | 148,502 |  |  | Payable on open futures contracts, unrealized depreciation on swap and/or forward agreement |  | ProShares UltraShort DJ-UBS Crude Oil |  | $ | 9,636,781 | *
|  | ProShares UltraShort DJ-UBS Natural Gas |  |  | 409,135 | * |  |  | ProShares Ultra DJ-UBS Commodity |  |  | 306,268 |
|  | ProShares UltraShort Gold |  |  | 3,745,096 | * |  |  | ProShares Ultra DJ-UBS Natural Gas |  |  | 3,816,950 | *
|  | ProShares UltraShort Silver |  |  | 19,347,705 | * |  |  | ProShares Ultra Gold |  |  | 15,667,298 | *
|  | ProShares Ultra DJ-UBS Crude Oil |  |  | 55,294,030 | * |  |  | ProShares Ultra Silver |  |  | 145,780,726 | *
Foreign Exchange Contracts |  | Unrealized appreciation on foreign currency forward contracts and receivables on open futures contracts |  | ProShares UltraShort Australian Dollar |  |  | 85,590 | * |  | Unrealized depreciation on foreign currency forward contracts and payable on open futures contracts |  | ProShares Short Euro |  |  | 55,056 | *
|  | ProShares UltraShort Euro |  |  | 251,047 |  |  |  | ProShares UltraShort Euro |  |  | 13,398,619 |
|  | ProShares UltraShort Yen |  |  | 38,346,817 |  |  |  | ProShares UltraShort Yen |  |  | 232,642 |
|  | ProShares Ultra Euro |  |  | 89,473 |  |  |  | ProShares Ultra Australian Dollar |  |  | 99,030 | *
|  | ProShares Ultra Yen |  |  | 13,523 |  |  |  | ProShares Ultra Euro |  |  | 2,314 |
|  |  |  |  |  |  |  |  | ProShares Ultra Yen |  |  | 507,819 |
VIX Futures Contracts |  | Receivables on open futures contracts, unrealized appreciation on swap and/or forwards agreement |  | ProShares VIX Short-Term Futures ETF |  |  | 2,368,824 | * |  | Payable on open futures contracts, unrealized depreciation on swap and/or forwards agreement |  | ProShares VIX Short-Term Futures ETF |  |  | 2,590,243 | *
|  | ProShares VIX Mid-Term Futures ETF |  |  | 233,160 | * |  |  | ProShares VIX Mid-Term Futures ETF |  |  | 1,703,570 | *
|  | ProShares Ultra VIX Short-Term Futures ETF |  |  | 4,034,873 | * |  |  | ProShares Ultra VIX Short-Term Futures ETF |  |  | 1,676,460 | *
|  | ProShares Short VIX Short-Term Futures ETF |  |  | 627,059 | * |  |  | ProShares Short VIX Short-Term Futures ETF |  |  | 2,014,234 | *
|  |  |  | Total Trust |  | $ | 124,994,834 | * |  |  |  | Total Trust |  | $ | 197,488,010 | *
* | Includes cumulative appreciation/depreciation of futures contracts as reported in the Schedules of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts.
Effect Of Derivative Instruments On Statements Of Operations | The Effect of Derivative Instruments on the Statements of Operations For the three months ended March 31, 2013
Derivatives not accounted for as hedging instruments |  | Location of Gain or (Loss) on Derivatives Recognized in Income |  | Fund |  | Realized Gain or (Loss) on Derivatives Recognized in Income |  |  | Change in Unrealized Appreciation or Depreciation on Derivatives Recognized in Income |
Commodity Contracts |  | Net realized gain (loss) on futures contracts, swap and/or forward agreements/changes in unrealized appreciation/ depreciation on futures contracts, swap and/or forward agreements |  | ProShares UltraShort DJ-UBS Commodity |  | $ | 308,498 |  |  | $ | (241,421 | )
|  | ProShares UltraShort DJ-UBS Crude Oil |  |  | (6,125,158 | ) |  |  | (1,500,109 | )
|  | ProShares UltraShort DJ-UBS Natural Gas |  |  | (1,773,421 | ) |  |  | (3,905,888 | )
|  | ProShares UltraShort Gold |  |  | 12,883,467 |  |  |  | (6,992,788 | )
|  | ProShares UltraShort Silver |  |  | 29,204,512 |  |  |  | (19,064,897 | )
|  | ProShares Ultra DJ-UBS Commodity |  |  | (508,897 | ) |  |  | 421,315 |
|  | ProShares Ultra DJ-UBS Crude Oil |  |  | 66,564,325 |  |  |  | (28,737,943 | )
|  | ProShares Ultra DJ-UBS Natural Gas |  |  | 5,748,194 |  |  |  | 17,861,568 |
|  | ProShares Ultra Gold |  |  | (50,415,205 | ) |  |  | 24,891,118 |
|  | ProShares Ultra Silver |  |  | (215,688,548 | ) |  |  | 137,646,238 |
Foreign Exchange Contracts |  | Net realized gain (loss) on futures contracts, swap and/or forward agreements/changes in unrealized appreciation/ depreciation on futures contracts, swap and/or forward agreements |  | ProShares Short Euro |  |  | (8,000 | ) |  |  | 116,769 |
|  | ProShares UltraShort Australian Dollar |  |  | 112,030 |  |  |  | (195,160 | )
|  | ProShares UltraShort Euro |  |  | (2,949,680 | ) |  |  | 26,813,021 |
|  | ProShares UltraShort Yen |  |  | 96,886,297 |  |  |  | (35,381,549 | )
|  | ProShares Ultra Australian Dollar |  |  | (149,275 | ) |  |  | 223,960 |
|  | ProShares Ultra Euro |  |  | (65,362 | ) |  |  | (221,155 | )
|  | ProShares Ultra Yen |  |  | (1,217,971 | ) |  |  | 423,734 |
VIX Futures Contracts |  | Net realized gain (loss) on futures contracts, swap and/or forward agreements/changes in unrealized appreciation/ depreciation on futures contracts, swap and/or forward agreements |  | ProShares VIX Short-Term Futures ETF |  |  | (55,408,949 | ) |  |  | (8,124,641 | )
|  | ProShares VIX Mid-Term Futures ETF |  |  | (10,260,171 | ) |  |  | (406,019 | )
|  | ProShares Ultra VIX Short-Term Futures ETF |  |  | (122,690,073 | ) |  |  | (21,095,534 | )
|  | ProShares Short VIX Short-Term Futures ETF |  |  | 25,204,111 |  |  |  | 3,775,891 |
|  |  |  | Total Trust |  | $ | (230,349,276 | ) |  | $ | 86,306,510 |
The Effect of Derivative Instruments on the Statements of Operations For the three months ended March 31, 2012
Derivatives not accounted for as hedging instruments |  | Location of Gain or (Loss) on Derivatives Recognized in Income |  | Fund |  | Realized Gain or (Loss) on Derivatives Recognized in Income |  |  | Change in Unrealized Appreciation or Depreciation on Derivatives Recognized in Income |
Commodity Contracts |  | Net realized gain (loss) on futures contracts, swap and/or forward agreements/changes in unrealized appreciation/ depreciation on futures contracts, swap and/or forward agreements |  | ProShares UltraShort DJ-UBS Commodity |  | $ | 74,310 |  |  | $ | (361,088 | )
|  | ProShares UltraShort DJ-UBS Crude Oil |  |  | (3,831,611 | ) |  |  | (901,690 | )
|  | ProShares UltraShort DJ-UBS Natural Gas |  |  | 4,437,111 |  |  |  | 5,930,960 |
|  | ProShares UltraShort Gold |  |  | (1,545,985 | ) |  |  | (33,068,073 | )
|  | ProShares UltraShort Silver |  |  | (35,684,414 | ) |  |  | (34,342,752 | )
|  | ProShares Ultra DJ-UBS Commodity |  |  | (322,448 | ) |  |  | 421,325 |
|  | ProShares Ultra DJ-UBS Crude Oil |  |  | 15,544,135 |  |  |  | 9,089,628 |
|  | ProShares Ultra DJ-UBS Natural Gas |  |  | (5,158,571 | ) |  |  | (15,543,310 | )
|  | ProShares Ultra Gold |  |  | (29,858,796 | ) |  |  | 76,461,894 |
|  | ProShares Ultra Silver |  |  | 8,106,450 |  |  |  | 132,908,783 |
Foreign Exchange Contracts |  | Net realized gain (loss) on foreign currency forward contracts/changes in unrealized appreciation/ depreciation on foreign currency forward contracts |  | ProShares UltraShort Euro |  |  | 38,812,588 |  |  |  | (98,488,552 | )
|  | ProShares UltraShort Yen |  |  | 20,853,004 |  |  |  | 17,433,639 |
|  | ProShares Ultra Euro |  |  | (249,576 | ) |  |  | 811,782 |
|  | ProShares Ultra Yen |  |  | (425,209 | ) |  |  | (328,692 | )
VIX Futures Contracts |  | Net realized gain (loss) on futures contracts/ changes in unrealized appreciation/ depreciation on futures contracts and swap agreements |  | ProShares VIX Short-Term Futures ETF |  |  | (42,732,137 | ) |  |  | (17,345,947 | )
|  | ProShares VIX Mid-Term Futures ETF |  |  | (22,417,600 | ) |  |  | (5,041,600 | )
|  | ProShares Ultra VIX Short-Term Futures ETF |  |  | (119,246,992 | ) |  |  | (33,611,433 | )
|  | ProShares Short VIX Short-Term Futures ETF |  |  | 6,857,840 |  |  |  | 815,550 |
|  |  |  | Total Trust |  | $ | (166,787,901 | ) |  | $ | 4,840,424 |
Offsetting Of Financial Assets And Derivative Assets | ProShares UltraShort DJ-UBS Commodity Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Swap agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Swap agreements |  | $ | 148,502 |  |  | $ | — |  |  | $ | 148,502 |
Total |  | $ | 148,502 |  |  | $ | — |  |  | $ | 148,502 |
ProShares UltraShort DJ-UBS Crude Oil Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Swap agreements |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Swap agreements |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort DJ-UBS Natural Gas Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 442,358 |  |  | $ | — |  |  | $ | 442,358 |
Total |  | $ | 442,358 |  |  | $ | — |  |  | $ | 442,358 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 632,777 |  |  | $ | — |  |  | $ | 632,777 |
Total |  | $ | 632,777 |  |  | $ | — |  |  | $ | 632,777 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort Gold Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | 2,300 |  |  |  | — |  |  |  | 2,300 |
Total |  | $ | 2,300 |  |  | $ | — |  |  | $ | 2,300 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 3,729,856 |  |  | $ | — |  |  | $ | 3,729,856 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 3,729,856 |  |  | $ | — |  |  | $ | 3,729,856 |
Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments. ProShares UltraShort Silver Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 266,601 |  |  | $ | — |  |  | $ | 266,601 |
Futures contracts* |  |  | 2,890 |  |  |  | — |  |  |  | 2,890 |
Total |  | $ | 269,491 |  |  | $ | — |  |  | $ | 269,491 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 19,307,685 |  |  | $ | — |  |  | $ | 19,307,685 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 19,307,685 |  |  | $ | — |  |  | $ | 19,307,685 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Short Euro Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 6,612 |  |  | $ | — |  |  | $ | 6,612 |
Total |  | $ | 6,612 |  |  | $ | — |  |  | $ | 6,612 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort Australian Dollar Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 21,300 |  |  | $ | — |  |  | $ | 21,300 |
Total |  | $ | 21,300 |  |  | $ | — |  |  | $ | 21,300 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31,2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShort UltraShort Euro Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 15,104,660 |  |  | $ | — |  |  | $ | 15,104,660 |
Total |  | $ | 15,104,660 |  |  | $ | — |  |  | $ | 15,104,660 |
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 251,047 |  |  | $ | — |  |  | $ | 251,047 |
Total |  | $ | 251,047 |  |  | $ | — |  |  | $ | 251,047 |
ProShares UltraShort Yen Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 2,732,626 |  |  | $ | — |  |  | $ | 2,732,626 |
Total |  | $ | 2,732,626 |  |  | $ | — |  |  | $ | 2,732,626 |
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 38,346,817 |  |  | $ | — |  |  | $ | 38,346,817 |
Total |  | $ | 38,346,817 |  |  | $ | — |  |  | $ | 38,346,817 |
ProShares Ultra DJ-UBS Commodity Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Swap agreements |  | $ | 115,047 |  |  | $ | — |  |  | $ | 115,047 |
Total |  | $ | 115,047 |  |  | $ | — |  |  | $ | 115,047 |
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Swap agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares Ultra DJ-UBS Crude Oil Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 2,386,303 |  |  | $ | — |  |  | $ | 2,386,303 |
Swap agreements |  |  | 25,193,571 |  |  |  | — |  |  |  | 25,193,571 |
Total |  | $ | 27,579,874 |  |  | $ | — |  |  | $ | 27,579,874 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 3,430,415 |  |  | $ | — |  |  | $ | 3,430,415 |
Swap agreements |  |  | 33,333,620 |  |  |  | — |  |  |  | 33,333,620 |
Total |  | $ | 36,764,035 |  |  | $ | — |  |  | $ | 36,764,035 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra DJ-UBS Natural Gas Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Gold Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 9,222,440 |  |  | $ | — |  |  | $ | 9,222,440 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 9,222,440 |  |  |  | — |  |  | $ | 9,222,440 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | 3,980 |  |  |  | — |  |  |  | 3,980 |
Total |  | $ | 3,980 |  |  | $ | — |  |  | $ | 3,980 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Silver Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | 2,520 |  |  |  | — |  |  |  | 2,520 |
Total |  | $ | 2,520 |  |  | $ | — |  |  | $ | 2,520 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Australian Dollar Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 12,000 |  |  | $ | — |  |  | $ | 12,000 |
Total |  | $ | 12,000 |  |  | $ | — |  |  | $ | 12,000 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Euro Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 3,138 |  |  | $ | — |  |  | $ | 3,138 |
Total |  | $ | 3,138 |  |  | $ | — |  |  | $ | 3,138 |
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 89,473 |  |  | $ | — |  |  | $ | 89,473 |
Total |  | $ | 89,473 |  |  | $ | — |  |  | $ | 89,473 |
ProShares Ultra Yen Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 13,523 |  |  | $ | — |  |  | $ | 13,523 |
Total |  | $ | 13,523 |  |  | $ | — |  |  | $ | 13,523 |
ProShares VIX Short-Term Futures ETF Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares VIX Mid-Term Futures ETF Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 211,350 |  |  | $ | — |  |  | $ | 211,350 |
Total |  | $ | 211,350 |  |  | $ | — |  |  | $ | 211,350 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra VIX Short-Term Futures ETF Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Swap agreements |  |  | 301,351 |  |  |  | — |  |  |  | 301,351 |
Total |  | $ | 301,351 |  |  | $ | — |  |  | $ | 301,351 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Short VIX Short-Term Futures ETF Offsetting of Financial Assets and Derivative Assets as of March 31, 2013:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 472,022 |  |  | $ | — |  |  | $ | 472,022 |
Total |  | $ | 472,022 |  |  | $ | — |  |  | $ | 472,022 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Assets and Derivative Assets as of December 31, 2012:
Assets |  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Assets Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 5,524,721 |  |  | $ | — |  |  | $ | 5,524,721 |
Total |  | $ | 5,524,721 |  |  | $ | — |  |  | $ | 5,524,721 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Financial Assets Derivative Assets And Collateral Held By Counterparty | ProShares UltraShort DJ-UBS Commodity Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 104,181 |  |  | $ | — |  |  | $ | — |  |  | $ | 104,181 |
UBS AG |  |  | 44,321 |  |  |  | — |  |  |  | — |  |  |  | 44,321 |
Total |  | $ | 148,502 |  |  | $ | — |  |  | $ | — |  |  | $ | 148,502 |
ProShares UltraShort DJ-UBS Crude Oil Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares UltraShort DJ-UBS Natural Gas Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 442,358 |  |  | $ | — |  |  | $ | — |  |  | $ | 442,358 |
Total |  | $ | 442,358 |  |  | $ | — |  |  | $ | — |  |  | $ | 442,358 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 632,777 |  |  | $ | — |  |  | $ | — |  |  | $ | 632,777 |
Total |  | $ | 632,777 |  |  | $ | — |  |  | $ | — |  |  | $ | 632,777 |
ProShares UltraShort Gold Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,300 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,300 |
Total |  | $ | 2,300 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,300 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Deutsche Bank AG |  | $ | 2,389,236 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,389,236 |
Goldman Sachs International |  |  | 452,059 |  |  |  | — |  |  |  | — |  |  |  | 452,059 |
Societe Generale S.A. |  |  | 499,264 |  |  |  | — |  |  |  | — |  |  |  | 499,264 |
UBS AG |  |  | 389,297 |  |  |  | — |  |  |  | — |  |  |  | 389,297 |
Total |  | $ | 3,729,856 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,729,856 |
ProShares UltraShort Silver Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,890 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,890 |
Deutsche Bank AG |  |  | 55,643 |  |  |  | — |  |  |  | — |  |  |  | 55,643 |
Goldman Sachs International |  |  | 63,340 |  |  |  | — |  |  |  | — |  |  |  | 63,340 |
Societe Generale S.A. |  |  | 147,618 |  |  |  | — |  |  |  | — |  |  |  | 147,618 |
Total |  | $ | 269,491 |  |  | $ | — |  |  | $ | — |  |  | $ | 269,491 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Deutsche Bank AG |  | $ | 10,786,801 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,786,801 |
Goldman Sachs International |  |  | 3,141,119 |  |  |  | — |  |  |  | — |  |  |  | 3,141,119 |
Societe Generale S.A. |  |  | 3,255,649 |  |  |  | — |  |  |  | — |  |  |  | 3,255,649 |
UBS AG |  |  | 2,124,116 |  |  |  | — |  |  |  | — |  |  |  | 2,124,116 |
Total |  | $ | 19,307,685 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,307,685 |
ProShares Short Euro Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
RBC Capital Markets |  | $ | 6,612 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,612 |
Total |  | $ | 6,612 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,612 |
ProShares UltraShort Australian Dollar Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
RBC Capital Markets |  | $ | 21,300 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,300 |
Total |  | $ | 21,300 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,300 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31,2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShort UltraShort Euro Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 7,182,101 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,182,101 |
UBS AG |  |  | 7,922,559 |  |  |  | — |  |  |  | — |  |  |  | 7,922,559 |
Total |  | $ | 15,104,660 |  |  | $ | — |  |  | $ | — |  |  | $ | 15,104,660 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 251,047 |  |  | $ | — |  |  | $ | — |  |  | $ | 251,047 |
Total |  | $ | 251,047 |  |  | $ | — |  |  | $ | — |  |  | $ | 251,047 |
ProShares UltraShort Yen Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 1,222,105 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,222,105 |
UBS AG |  |  | 1,510,521 |  |  |  | — |  |  |  | — |  |  |  | 1,510,521 |
Total |  | $ | 2,732,626 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,732,626 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 18,518,532 |  |  | $ | — |  |  | $ | — |  |  | $ | 18,518,532 |
UBS AG |  |  | 19,828,285 |  |  |  | — |  |  |  | — |  |  |  | 19,828,285 |
Total |  | $ | 38,346,817 |  |  | $ | — |  |  | $ | — |  |  | $ | 38,346,817 |
ProShares Ultra DJ-UBS Commodity Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 63,644 |  |  | $ | — |  |  | $ | — |  |  | $ | 63,644 |
UBS AG |  |  | 51,403 |  |  |  | — |  |  |  | — |  |  |  | 51,403 |
Total |  | $ | 115,047 |  |  | $ | — |  |  | $ | — |  |  | $ | 115,047 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares Ultra DJ-UBS Crude Oil Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,386,303 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,386,303 |
Goldman Sachs International |  |  | 8,318,017 |  |  |  | — |  |  |  | — |  |  |  | 8,318,017 |
Societe Generale S.A. |  |  | 4,601,585 |  |  |  | — |  |  |  | — |  |  |  | 4,601,585 |
UBS AG |  |  | 12,273,969 |  |  |  | — |  |  |  | — |  |  |  | 12,273,969 |
Total |  | $ | 27,579,874 |  |  | $ | — |  |  | $ | — |  |  | $ | 27,579,874 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 3,430,415 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,430,415 |
Goldman Sachs International |  |  | 14,334,730 |  |  |  | — |  |  |  | — |  |  |  | 14,334,730 |
Societe Generale S.A. |  |  | 8,989,866 |  |  |  | — |  |  |  | — |  |  |  | 8,989,866 |
UBS AG |  |  | 10,009,024 |  |  |  | — |  |  |  | — |  |  |  | 10,009,024 |
Total |  | $ | 36,764,035 |  |  | $ | — |  |  | $ | — |  |  | $ | 36,764,035 |
ProShares Ultra DJ-UBS Natural Gas Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares Ultra Gold Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Deutsche Bank AG |  | $ | 4,465,287 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,465,287 |
Goldman Sachs International |  |  | 1,574,862 |  |  |  | — |  |  |  | — |  |  |  | 1,574,862 |
Societe Generale S.A. |  |  | 1,671,035 |  |  |  | — |  |  |  | — |  |  |  | 1,671,035 |
UBS AG |  |  | 1,511,256 |  |  |  | — |  |  |  | — |  |  |  | 1,511,256 |
Total |  | $ | 9,222,440 |  |  | $ | — |  |  | $ | — |  |  | $ | 9,222,440 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 3,980 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,980 |
Total |  | $ | 3,980 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,980 |
ProShares Ultra Silver Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,520 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,520 |
Total |  | $ | 2,520 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,520 |
ProShares Ultra Australian Dollar Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
RBC Capital Markets |  | $ | 12,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,000 |
Total |  | $ | 12,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,000 |
ProShares Ultra Euro Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 737 |  |  | $ | — |  |  | $ | — |  |  | $ | 737 |
UBS AG |  |  | 2,401 |  |  |  | — |  |  |  | — |  |  |  | 2,401 |
Total |  | $ | 3,138 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,138 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 38,327 |  |  | $ | — |  |  | $ | — |  |  | $ | 38,327 |
UBS AG |  |  | 51,146 |  |  |  | — |  |  |  | — |  |  |  | 51,146 |
Total |  | $ | 89,473 |  |  | $ | — |  |  | $ | — |  |  | $ | 89,473 |
ProShares Ultra Yen Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Goldman Sachs International |  | $ | 7,325 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,325 |
UBS AG |  |  | 6,198 |  |  |  | — |  |  |  | — |  |  |  | 6,198 |
Total |  | $ | 13,523 |  |  | $ | — |  |  | $ | — |  |  | $ | 13,523 |
ProShares VIX Short-Term Futures ETF Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares VIX Mid-Term Futures ETF Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
RBC Capital Markets |  | $ | 211,350 |  |  | $ | — |  |  | $ | — |  |  | $ | 211,350 |
Total |  | $ | 211,350 |  |  | $ | — |  |  | $ | — |  |  | $ | 211,350 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares Ultra VIX Short-Term Futures ETF Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
Societe Generale S.A. |  | $ | 301,351 |  |  | $ | — |  |  | $ | — |  |  | $ | 301,351 |
Total |  | $ | 301,351 |  |  | $ | — |  |  | $ | — |  |  | $ | 301,351 |
ProShares Short VIX Short-Term Futures ETF Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
RBC Capital Markets |  | $ | 472,022 |  |  | $ | — |  |  | $ | — |  |  | $ | 472,022 |
Total |  | $ | 472,022 |  |  | $ | — |  |  | $ | — |  |  | $ | 472,022 |
Financial Assets, Derivative Assets, and Collateral Held by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Assets Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Received |  |  | Net Amount |
RBC Capital Markets |  | $ | 5,524,721 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,524,721 |
Total |  | $ | 5,524,721 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,524,721 |
Offsetting Of Financial Liabilities And Derivative Liabilities | ProShares UltraShort DJ-UBS Commodity Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Swap agreements |  | $ | 92,919 |  |  | $ | — |  |  | $ | 92,919 |
Total |  | $ | 92,919 |  |  | $ | — |  |  | $ | 92,919 |
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Swap agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares UltraShort DJ-UBS Crude Oil Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 1,350,973 |  |  |  | — |  |  | $ | 1,350,973 |
Swap agreements |  |  | 11,368,414 |  |  |  | — |  |  |  | 11,368,414 |
Total |  | $ | 12,719,387 |  |  | $ | — |  |  | $ | 12,719,387 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 979,336 |  |  | $ | — |  |  | $ | 979,336 |
Swap agreements |  |  | 5,607,060 |  |  |  | — |  |  |  | 5,607,060 |
Total |  | $ | 6,586,396 |  |  | $ | — |  |  | $ | 6,586,396 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort DJ-UBS Natural Gas Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort Gold Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 3,246,282 |  |  | $ | — |  |  | $ | 3,246,282 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 3,246,282 |  |  | $ | — |  |  | $ | 3,246,282 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | 3,980 |  |  |  | — |  |  |  | 3,980 |
Total |  | $ | 3,980 |  |  | $ | — |  |  | $ | 3,980 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort Silver Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 11,313 |  |  | $ | — |  |  | $ | 11,313 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 11,313 |  |  | $ | — |  |  | $ | 11,313 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | 2,520 |  |  |  | — |  |  |  | 2,520 |
Total |  | $ | 2,520 |  |  | $ | — |  |  | $ | 2,520 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Short Euro Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 12,300 |  |  | $ | — |  |  | $ | 12,300 |
Total |  | $ | 12,300 |  |  | $ | — |  |  | $ | 12,300 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares UltraShort Australian Dollar Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31,2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 10,950 |  |  | $ | — |  |  | $ | 10,950 |
Total |  | $ | 10,950 |  |  | $ | — |  |  | $ | 10,950 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShort UltraShort Euro Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 1,439,211 |  |  | $ | — |  |  | $ | 1,439,211 |
Total |  | $ | 1,439,211 |  |  | $ | — |  |  | $ | 1,439,211 |
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 13,398,619 |  |  | $ | — |  |  | $ | 13,398,619 |
Total |  | $ | 13,398,619 |  |  | $ | — |  |  | $ | 13,398,619 |
ProShares UltraShort Yen Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 232,642 |  |  | $ | — |  |  | $ | 232,642 |
Total |  | $ | 232,642 |  |  | $ | — |  |  | $ | 232,642 |
ProShares Ultra DJ-UBS Commodity Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Swap agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Swap agreements |  | $ | 306,268 |  |  | $ | — |  |  | $ | 306,268 |
Total |  | $ | 306,268 |  |  | $ | — |  |  | $ | 306,268 |
ProShares Ultra DJ-UBS Crude Oil Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Swap agreements |  |  | — |  |  |  |  |  |  |  | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Swap agreements |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra DJ-UBS Natural Gas Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 834,689 |  |  | $ | — |  |  | $ | 834,689 |
Total |  | $ | 834,689 |  |  | $ | — |  |  | $ | 834,689 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 4,891,783 |  |  | $ | — |  |  | $ | 4,891,783 |
Total |  | $ | 4,891,783 |  |  | $ | — |  |  | $ | 4,891,783 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Gold Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | — |  |  | $ | — |  |  | $ | — |
Futures contracts* |  |  | 2,300 |  |  |  | — |  |  |  | 2,300 |
Total |  | $ | 2,300 |  |  | $ | — |  |  | $ | 2,300 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 15,652,058 |  |  | $ | — |  |  | $ | 15,652,058 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 15,652,058 |  |  | $ | — |  |  | $ | 15,652,058 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Silver Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 8,106,718 |  |  | $ | — |  |  | $ | 8,106,718 |
Futures contracts* |  |  | 2,890 |  |  |  | — |  |  |  | 2,890 |
Total |  | $ | 8,109,608 |  |  | $ | — |  |  | $ | 8,109,608 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Forward agreements |  | $ | 145,740,706 |  |  | $ | — |  |  | $ | 145,740,706 |
Futures contracts* |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 145,740,706 |  |  | $ | — |  |  | $ | 145,740,706 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Australian Dollar Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 22,982 |  |  | $ | — |  |  | $ | 22,982 |
Total |  | $ | 22,982 |  |  | $ | — |  |  | $ | 22,982 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra Euro Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 137,134 |  |  | $ | — |  |  | $ | 137,134 |
Total |  | $ | 137,134 |  |  | $ | — |  |  | $ | 137,134 |
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 2,314 |  |  | $ | — |  |  | $ | 2,314 |
Total |  | $ | 2,314 |  |  | $ | — |  |  | $ | 2,314 |
ProShares Ultra Yen Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 70,562 |  |  | $ | — |  |  | $ | 70,562 |
Total |  | $ | 70,562 |  |  | $ | — |  |  | $ | 70,562 |
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Foreign currency forward contracts |  | $ | 507,819 |  |  | $ | — |  |  | $ | 507,819 |
Total |  | $ | 507,819 |  |  | $ | — |  |  | $ | 507,819 |
ProShares VIX Short-Term Futures ETF Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 2,471,348 |  |  | $ | — |  |  | $ | 2,471,348 |
Total |  | $ | 2,471,348 |  |  | $ | — |  |  | $ | 2,471,348 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 31,540,181 |  |  | $ | — |  |  | $ | 31,540,181 |
Total |  | $ | 31,540,181 |  |  | $ | — |  |  | $ | 31,540,181 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares VIX Mid-Term Futures ETF Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 1,890,675 |  |  | $ | — |  |  | $ | 1,890,675 |
Total |  | $ | 1,890,675 |  |  | $ | — |  |  | $ | 1,890,675 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Ultra VIX Short-Term Futures ETF Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 4,961,933 |  |  | $ | — |  |  | $ | 4,961,933 |
Total |  | $ | 4,961,933 |  |  | $ | — |  |  | $ | 4,961,933 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | 35,666,735 |  |  | $ | — |  |  | $ | 35,666,735 |
Swap agreements |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 35,666,735 |  |  | $ | — |  |  | $ | 35,666,735 |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
ProShares Short VIX Short-Term Futures ETF Offsetting of Financial Liabilities and Derivative Liabilities as of March 31, 2013:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2012:
Liabilities |  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Statement of Financial Condition |  |  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |
Futures contracts* |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments.
Financial Liabilities Derivative Liabilities And Collateral Pledged By Counterparty | ProShares UltraShort DJ-UBS Commodity Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 64,434 |  |  | $ | (64,434 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 28,485 |  |  |  | (28,485 | ) |  |  | — |  |  |  | — |
Total |  | $ | 92,919 |  |  | $ | (92,919 | ) |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares UltraShort DJ-UBS Crude Oil Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 1,350,973 |  |  | $ | — |  |  | $ | (1,350,973 | ) |  | $ | — |
Goldman Sachs International |  |  | 6,252,210 |  |  |  | (6,252,210 | ) |  |  | — |  |  |  | — |
Societe Generale S.A. |  |  | 1,130,052 |  |  |  | (1,130,052 | ) |  |  | — |  |  |  | — |
UBS AG |  |  | 3,986,152 |  |  |  | (3,986,152 | ) |  |  | — |  |  |  | — |
Total |  | $ | 12,719,387 |  |  | $ | (11,368,414 | ) |  | $ | (1,350,973 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 979,336 |  |  | $ | — |  |  | $ | (979,336 | ) |  | $ | — |
Goldman Sachs International |  |  | 1,880,292 |  |  |  | (1,880,292 | ) |  |  | — |  |  |  | — |
Societe Generale S.A. |  |  | 1,730,366 |  |  |  | (1,730,366 | ) |  |  | — |  |  |  | — |
UBS AG |  |  | 1,996,402 |  |  |  | (1,996,402 | ) |  |  | — |  |  |  | — |
Total |  | $ | 6,586,396 |  |  | $ | (5,607,060 | ) |  | $ | (979,336 | ) |  | $ | — |
ProShares UltraShort DJ-UBS Natural Gas Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares UltraShort Gold Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Deutsche Bank AG |  | $ | 1,752,078 |  |  | $ | (1,752,078 | ) |  | $ | — |  |  | $ | — |
Goldman Sachs International |  |  | 589,404 |  |  |  | (589,404 | ) |  |  | — |  |  |  | — |
Societe Generale S.A. |  |  | 460,599 |  |  |  | (460,599 | ) |  |  | — |  |  |  | — |
UBS AG |  |  | 444,201 |  |  |  | (444,201 | ) |  |  | — |  |  |  | — |
Total |  | $ | 3,246,282 |  |  | $ | (3,246,282 | ) |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 3,980 |  |  | $ | — |  |  | $ | (3,980 | ) |  | $ | — |
Total |  | $ | 3,980 |  |  | $ | — |  |  | $ | (3,980 | ) |  | $ | — |
ProShares UltraShort Silver Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
UBS AG |  | $ | 11,313 |  |  | $ | (11,313 | ) |  | $ | — |  |  | $ | — |
Total |  | $ | 11,313 |  |  | $ | (11,313 | ) |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,520 |  |  | $ | — |  |  | $ | (2,520 | ) |  | $ | — |
Total |  | $ | 2,520 |  |  | $ | — |  |  | $ | (2,520 | ) |  | $ | — |
ProShares Short Euro Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 12,300 |  |  | $ | — |  |  | $ | (12,300 | ) |  | $ | — |
Total |  | $ | 12,300 |  |  | $ | — |  |  | $ | (12,300 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares UltraShort Australian Dollar Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31,2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 10,950 |  |  | $ | — |  |  | $ | (10,950 | ) |  | $ | — |
Total |  | $ | 10,950 |  |  | $ | — |  |  | $ | (10,950 | ) |  | $ | — |
ProShort UltraShort Euro Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 930,513 |  |  | $ | (930,513 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 508,698 |  |  |  | (508,698 | ) |  |  | — |  |  |  | — |
Total |  | $ | 1,439,211 |  |  | $ | (1,439,211 | ) |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 6,048,832 |  |  | $ | (6,048,832 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 7,349,787 |  |  |  | (7,349,787 | ) |  |  | — |  |  |  | — |
Total |  | $ | 13,398,619 |  |  | $ | (13,398,619 | ) |  | $ | — |  |  | $ | — |
ProShares UltraShort Yen Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
UBS AG |  | $ | 232,642 |  |  | $ | (232,642 | ) |  | $ | — |  |  | $ | — |
Total |  | $ | 232,642 |  |  | $ | (232,642 | ) |  | $ | — |  |  | $ | — |
ProShares Ultra DJ-UBS Commodity Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 198,117 |  |  | $ | (198,117 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 108,151 |  |  |  | (108,151 | ) |  |  | — |  |  |  | — |
Total |  | $ | 306,268 |  |  | $ | (306,268 | ) |  | $ | — |  |  | $ | — |
ProShares Ultra DJ-UBS Crude Oil Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares Ultra DJ-UBS Natural Gas Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 834,689 |  |  | $ | — |  |  | $ | (834,689 | ) |  | $ | — |
Total |  | $ | 834,689 |  |  | $ | — |  |  | $ | (834,689 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 4,891,783 |  |  | $ | — |  |  | $ | (4,891,783 | ) |  | $ | — |
Total |  | $ | 4,891,783 |  |  | $ | — |  |  | $ | (4,891,783 | ) |  | $ | — |
ProShares Ultra Gold Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,300 |  |  | $ | — |  |  | $ | (2,300 | ) |  | $ | — |
Total |  | $ | 2,300 |  |  | $ | — |  |  | $ | (2,300 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Deutsche Bank AG |  | $ | 4,622,873 |  |  | $ | (4,622,873 | ) |  | $ | — |  |  | $ | — |
Goldman Sachs International |  |  | 3,678,367 |  |  |  | (3,678,367 | ) |  |  | — |  |  |  | — |
Societe Generale S.A. |  |  | 3,715,989 |  |  |  | (3,715,989 | ) |  |  | — |  |  |  | — |
UBS AG |  |  | 3,634,829 |  |  |  | (3,634,829 | ) |  |  | — |  |  |  | — |
Total |  | $ | 15,652,058 |  |  | $ | (15,652,058 | ) |  | $ | — |  |  | $ | — |
ProShares Ultra Silver Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs & Co. |  | $ | 2,890 |  |  | $ | — |  |  | $ | (2,890 | ) |  | $ | — |
Deutsche Bank AG |  |  | 4,807,077 |  |  |  | (4,807,077 | ) |  |  | — |  |  |  | — |
Goldman Sachs International |  |  | 1,237,902 |  |  |  | (1,237,902 | ) |  |  | — |  |  |  | — |
Societe Generale S.A. |  |  | 1,056,353 |  |  |  | (1,056,353 | ) |  |  | — |  |  |  | — |
UBS AG |  |  | 1,005,386 |  |  |  | (1,005,386 | ) |  |  | — |  |  |  | — |
Total |  | $ | 8,109,608 |  |  | $ | (8,106,718 | ) |  | $ | (2,890 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Deutsche Bank AG |  | $ | 44,873,116 |  |  | $ | (42,756,218 | ) |  | $ | — |  |  | $ | 2,116,898 |
Goldman Sachs International |  |  | 34,491,042 |  |  |  | (34,491,042 | ) |  |  | — |  |  |  | — |
Societe Generale S.A. |  |  | 34,802,217 |  |  |  | (34,802,217 | ) |  |  | — |  |  |  | — |
UBS AG |  |  | 31,574,331 |  |  |  | (31,574,331 | ) |  |  | — |  |  |  | — |
Total |  | $ | 145,740,706 |  |  | $ | (143,623,808 | ) |  | $ | — |  |  | $ | 2,116,898 |
ProShares Ultra Australian Dollar Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 22,982 |  |  | $ | — |  |  | $ | (22,982 | ) |  | $ | — |
Total |  | $ | 22,982 |  |  | $ | — |  |  | $ | (22,982 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
ProShares Ultra Euro Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 63,478 |  |  | $ | (63,478 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 73,656 |  |  |  | (73,656 | ) |  |  | — |  |  |  | — |
Total |  | $ | 137,134 |  |  | $ | (137,134 | ) |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 635 |  |  | $ | (635 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 1,679 |  |  |  | (1,679 | ) |  |  | — |  |  |  | — |
Total |  | $ | 2,314 |  |  | $ | (2,314 | ) |  | $ | — |  |  | $ | — |
ProShares Ultra Yen Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 22,860 |  |  | $ | (22,860 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 47,702 |  |  |  | (47,702 | ) |  |  | — |  |  |  | — |
Total |  | $ | 70,562 |  |  | $ | (70,562 | ) |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
Goldman Sachs International |  | $ | 231,047 |  |  | $ | (231,047 | ) |  | $ | — |  |  | $ | — |
UBS AG |  |  | 276,772 |  |  |  | (178,999 | ) |  |  | — |  |  |  | 97,773 |
Total |  | $ | 507,819 |  |  | $ | (410,046 | ) |  | $ | — |  |  | $ | 97,773 |
ProShares VIX Short-Term Futures ETF Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 2,471,348 |  |  | $ | — |  |  | $ | (2,471,348 | ) |  | $ | — |
Total |  | $ | 2,471,348 |  |  | $ | — |  |  | $ | (2,471,348 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 31,540,181 |  |  | $ | — |  |  | $ | (31,540,181 | ) |  | $ | — |
Total |  | $ | 31,540,181 |  |  | $ | — |  |  | $ | (31,540,181 | ) |  | $ | — |
ProShares VIX Mid-Term Futures ETF Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 1,890,675 |  |  | $ | — |  |  | $ | (1,890,675 | ) |  | $ | — |
Total |  | $ | 1,890,675 |  |  | $ | — |  |  | $ | (1,890,675 | ) |  | $ | — |
ProShares Ultra VIX Short-Term Futures ETF Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 4,961,933 |  |  | $ | — |  |  | $ | (4,961,933 | ) |  | $ | — |
Total |  | $ | 4,961,933 |  |  | $ | — |  |  | $ | (4,961,933 | ) |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
RBC Capital Markets |  | $ | 35,666,735 |  |  | $ | — |  |  | $ | (35,666,735 | ) |  | $ | — |
Total |  | $ | 35,666,735 |  |  | $ | — |  |  | $ | (35,666,735 | ) |  | $ | — |
ProShares Short VIX Short-Term Futures ETF Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of March 31, 2013:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financial Liabilities, Derivative Liabilities, and Collateral Pledged by Counterparty as of December 31, 2012:
|  |  |  |  | Gross Amounts Not Offset in the Statement of Financial Condition |  |  |  |
|  | Net Amounts of Liabilities Presented in the Statement of Financial Condition |  |  | Financial Instruments |  |  | Cash Collateral Pledged |  |  | Net Amount |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |

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