v2.4.0.8

Subsequent Events

6 Months Ended

Jun. 30, 2014

Subsequent Events [Abstract]

Subsequent Events

NOTE 9 – SUBSEQUENT EVENTS

Management has evaluated the possibility of subsequent events existing in the Trust’s and the Funds’ financial statements through the date the financial statements were issued. The subsequent events were as follows:

Effective as of July 1, 2014, the official name for the Dow-Jones Commodity Index and its sub-indexes (Dow-Jones Commodity Subindex^SM, Dow Jones-UBS WTI Crude Oil Subindex^SM, and Dow-Jones Natural Gas Subindex^SM) changed to the Bloomberg Commodity Index, Bloomberg Commodity Subindex^SM, Bloomberg WTI Crude Oil Subindex^SM, and Bloomberg Natural Gas Subindex^SM, respectively. The changes are being made to reflect the transfer of several Dow Jones-UBS indexes to Bloomberg L.P. The methodology for the underlying index of each Commodity Index Fund will remain the same in all material respects. As a result, the fund name, underlying index name and ticker symbol will change for each of the Commodity Index Funds and are reflected in the financial statements and footnotes. The new name, underlying index name and ticker symbol for each of the Commodity Index Funds are as follows:

Prior Fund Name		New Fund Name		Prior Underlying Index Name and Ticker Symbol		New Underlying Index Name and Ticker Symbol
ProShares UltraShort DJ-UBS Commodity		ProShares UltraShort Bloomberg Commodity		Dow Jones–UBS Commodity IndexSM – DJUBSTR		Bloomberg Commodity IndexSM – BCOMTR
ProShares Ultra DJ-UBS Commodity		ProShares Ultra Bloomberg Commodity		Dow Jones–UBS Commodity IndexSM – DJUBSTR		Bloomberg Commodity IndexSM – BCOMTR
ProShares UltraShort DJ-UBS Crude Oil		ProShares UltraShort Bloomberg Crude Oil		Dow Jones–UBS WTI Crude Oil SubindexSM – DJUBCLTR		Bloomberg WTI Crude Oil SubindexSM –BCOMCLTR
ProShares Ultra DJ-UBS Crude Oil		ProShares Ultra Bloomberg Crude Oil		Dow Jones–UBS WTI Crude Oil SubindexSM – DJUBCLTR		Bloomberg WTI Crude Oil SubindexSM –BCOMCLTR
ProShares UltraShort DJ-UBS Natural Gas		ProShares UltraShort Bloomberg Natural Gas		Dow Jones–UBS Natural Gas SubindexSM – DJUBNGTR		Bloomberg Natural Gas SubindexSM – BCOMNGTR
ProShares Ultra DJ-UBS Natural Gas		ProShares Ultra Bloomberg Natural Gas		Dow Jones–UBS Natural Gas SubindexSM – DJUBNGTR		Bloomberg Natural Gas SubindexSM – BCOMNGTR

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- Definition

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

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