v2.4.0.8
Investments (Tables)
6 Months Ended
Jun. 30, 2014
Investments Debt And Equity Securities [Abstract]  
Fair Value of Derivative Instruments

Fair Value of Derivative Instruments

as of June 30, 2014

 

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 Bloomberg Natural Gas

  $ 2,467,844 *  

Payable on open futures contracts, unrealized depreciation on swap and/or forward agreements

 

ProShares UltraShort Bloomberg Commodity

  $ 49,719   
   

ProShares Ultra Bloomberg Commodity

    14,121       

ProShares UltraShort Bloomberg Crude Oil

    21,273,793 *
   

ProShares Ultra Bloomberg Crude Oil

    5,234,134 *    

ProShares UltraShort Gold

    10,588,348 *
   

ProShares Ultra Gold

    13,232,735 *    

ProShares UltraShort Silver

    10,580,123 *
   

ProShares Ultra Silver

    86,910,666 *    

ProShares Ultra Bloomberg Commodity

    5,077   
         

ProShares Ultra Bloomberg Natural Gas

    1,410,765 *

Foreign Exchange Contracts

 

Unrealized appreciation on foreign currency forward contracts and receivables on open futures contracts

 

ProShares UltraShort Euro

    327,971     

Unrealized depreciation on foreign currency forward contracts and payable on open futures contracts

 

ProShares Short Euro

    111,159 *
   

ProShares UltraShort Yen

    480,205       

ProShares UltraShort Australian Dollar

    362,840
   

ProShares Ultra Australian Dollar

    63,500    

ProShares UltraShort Euro

    5,915,312   
   

ProShares Ultra Euro

    31,105       

ProShares UltraShort Yen

    10,127,815   
   

ProShares Ultra Yen

    76,915       

ProShares Ultra Euro

    378   
         

ProShares Ultra Yen

    24,196   

VIX Futures Contracts

 

Receivables on open futures contracts

 

ProShares Short VIX Short-Term Futures ETF

    8,920,627 *  

Payable on open futures contracts

 

ProShares VIX Short-Term Futures ETF

    6,613,486 *
         

ProShares VIX Mid-Term Futures ETF

    3,495,050 *
         

ProShares Ultra VIX Short-Term Futures ETF

    40,533,346 *
     

 

 

       

 

 

 
   

Total Trust

  $ 117,759,823 *    

Total Trust

  $ 111,091,407 *

 

* 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, 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 Bloomberg Natural Gas

  $ 1,042,300 *  

Payable on open futures contracts, unrealized depreciation on swap and/or forward agreements

 

ProShares UltraShort Bloomberg Commodity

  $ 27,665   
   

ProShares UltraShort Gold

    5,647,573 *    

ProShares UltraShort Bloomberg Crude Oil

    3,565,673 *
   

ProShares UltraShort Silver

    14,200 *    

ProShares UltraShort Silver

    2,227,857   
   

ProShares Ultra Bloomberg Commodity

    15,078       

ProShares Ultra Bloomberg Natural Gas

    3,656,539 *
   

ProShares Ultra Bloomberg Crude Oil

    2,584,554 *    

ProShares Ultra Gold

    6,827,534 *
         

ProShares Ultra Silver

    2,507,080 *

Foreign Exchange Contracts

 

Unrealized appreciation on foreign currency forward contracts and receivables on open futures contracts

 

ProShares UltraShort Australian Dollar

    917,605 *  

Unrealized depreciation on foreign currency forward contracts and payable on open futures contracts

 

ProShares Short Euro

    33,231 *
   

ProShares UltraShort Euro

    151,351       

ProShares UltraShort Euro

    13,899,858   
   

ProShares UltraShort Yen

    31,317,568       

ProShares UltraShort Yen

    1,930,884   
   

ProShares Ultra Euro

    120,908       

ProShares Ultra Australian Dollar

    118,220 *
   

ProShares Ultra Yen

    4,052       

ProShares Ultra Euro

    19,946   
         

ProShares Ultra Yen

    163,361   

VIX Futures Contracts

 

Receivables on open futures contracts

 

ProShares Short VIX Short-Term Futures ETF

    8,116,955 *  

Payable on open futures contracts

 

ProShares VIX Short-Term Futures ETF

    16,652,686 *
         

ProShares VIX Mid-Term Futures ETF

    4,896,689 *
         

ProShares Ultra VIX Short-Term Futures ETF

    24,009,911 *
     

 

 

       

 

 

 
   

Total Trust

  $ 49,932,144 *    

Total Trust

  $ 80,537,134 *

 

* Includes cumulative appreciation/depreciation of futures contracts as reported in the Schedules of Investments as presented in the Form 10-K for the year ended December 31, 2013. Only current day’s variation margin is reported within the Statements of Financial Condition as presented in the Form 10-K for the year ended December 31, 2013 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 June 30, 2014

 

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 Bloomberg Commodity

  $ 130,061      $ (151,988
   

ProShares UltraShort Bloomberg Crude Oil

    (31,567,008     (14,316,548
   

ProShares UltraShort Bloomberg Natural Gas

    (1,970,509     (2,011,476
   

ProShares UltraShort Gold

    13,875,395        (19,136,970
   

ProShares UltraShort Silver

    12,455,116        (18,328,033
   

ProShares Ultra Bloomberg Commodity

    (160,396     123,172   
   

ProShares Ultra Bloomberg Crude Oil

    9,814,101        2,164,869   
   

ProShares Ultra Bloomberg Natural Gas

    162,451        440,646   
   

ProShares Ultra Gold

    (21,489,136     25,259,667   
   

ProShares Ultra Silver

    (106,239,950     145,054,357   

Foreign Exchange Contracts

 

Net realized gain (loss) on futures contracts and/or foreign currency forward contracts/changes in unrealized appreciation/ depreciation on futures contracts and/or foreign currency forward contracts

 

ProShares Short Euro

    225,122        (159,059
   

ProShares UltraShort Australian Dollar

    (1,846,929     859,039   
   

ProShares UltraShort Euro

    5,886,956        (1,863,031
   

ProShares UltraShort Yen

    268,536        (14,493,994
   

ProShares Ultra Australian Dollar

    285,670        (129,485
   

ProShares Ultra Euro

    (40,251     9,743   
   

ProShares Ultra Yen

    (11,079     93,948   

VIX Futures Contracts

 

Net realized gain (loss) on futures contracts/ changes in unrealized appreciation/ depreciation on futures contracts

 

ProShares VIX Short-Term Futures ETF

    (41,227,047     (1,586,521
   

ProShares VIX Mid-Term Futures ETF

    (6,666,419     (1,487,840
   

ProShares Ultra VIX Short-Term Futures ETF

    (247,176,983     (10,831,519
   

ProShares Short VIX Short-Term Futures ETF

    73,536,615        837,428   
     

 

 

   

 

 

 
   

Total Trust

  $ (341,755,684   $ 90,346,405   

 

The Effect of Derivative Instruments on the Statements of Operations

For the three months ended June 30, 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 Bloomberg Commodity

  $ 150,169      $ 505,167   
   

ProShares UltraShort Bloomberg Crude Oil

    1,025,654        9,878,372   
   

ProShares UltraShort Bloomberg Natural Gas

    (834,719     5,826,227   
   

ProShares UltraShort Gold

    20,858,050        55,074,622   
   

ProShares UltraShort Silver

    51,615,327        40,886,777   
   

ProShares Ultra Bloomberg Commodity

    (274,078     (586,322
   

ProShares Ultra Bloomberg Crude Oil

    20,733,669        (22,057,265
   

ProShares Ultra Bloomberg Natural Gas

    9,153,747        (19,990,856
   

ProShares Ultra Gold

    (68,008,649     (62,970,484
   

ProShares Ultra Silver

    (322,610,723     (168,439,871

Foreign Exchange Contracts

 

Net realized gain (loss) on futures contracts and/or foreign currency forward contracts/changes in unrealized appreciation/ depreciation on futures contracts and/or foreign currency forward contracts

 

ProShares Short Euro

    (67,938     5,900   
   

ProShares UltraShort Australian Dollar

    1,793,067        1,508,211   
   

ProShares UltraShort Euro

    (8,147,050     (8,918,725
   

ProShares UltraShort Yen

    48,138,405        (6,860,712
   

ProShares Ultra Australian Dollar

    (590,630     (332,037
   

ProShares Ultra Euro

    36,991        96,965   
   

ProShares Ultra Yen

    (456,601     80,626   

VIX Futures Contracts

 

Net realized gain (loss) on futures contracts and swap agreements/ changes in unrealized appreciation/ depreciation on futures contracts and swap agreements

 

ProShares VIX Short-Term Futures ETF

    11,156,344        9,582,597   
   

ProShares VIX Mid-Term Futures ETF

    (2,486,914     7,458,863   
   

ProShares Ultra VIX Short-Term Futures ETF

    17,763,794        21,978,092   
   

ProShares Short VIX Short-Term Futures ETF

    (4,128,965     (3,022,387
     

 

 

   

 

 

 
   

Total Trust

  $ (225,181,050   $ (140,296,240

 

The Effect of Derivative Instruments on the Statements of Operations

For the six months ended June 30, 2014

 

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 Bloomberg Commodity

  $ (505,634   $ (22,054
   

ProShares UltraShort Bloomberg Crude Oil

    (43,845,009     (17,708,120
   

ProShares UltraShort Bloomberg Natural Gas

    (11,185,543     1,425,544   
   

ProShares UltraShort Gold

    (8,274,292     (16,235,921
   

ProShares UltraShort Silver

    (159,289     (8,366,466
   

ProShares Ultra Bloomberg Commodity

    376,946        (6,034
   

ProShares Ultra Bloomberg Crude Oil

    31,007,769        2,649,580   
   

ProShares Ultra Bloomberg Natural Gas

    16,965,826        2,245,774   
   

ProShares Ultra Gold

    1,944,484        20,060,269   
   

ProShares Ultra Silver

    (32,284,378     89,417,746   

Foreign Exchange Contracts

 

Net realized gain (loss) on futures contracts and/or foreign currency forward contracts/changes in unrealized appreciation/ depreciation on futures contracts and/or foreign currency forward contracts

 

ProShares Short Euro

    158,534        (77,928
   

ProShares UltraShort Australian Dollar

    (1,925,538     (1,280,445
   

ProShares UltraShort Euro

    (6,295,085     8,161,166   
   

ProShares UltraShort Yen

    165,806        (39,034,294
   

ProShares Ultra Australian Dollar

    258,243        181,720   
   

ProShares Ultra Euro

    44,885        (70,235
   

ProShares Ultra Yen

    (21,596     212,028   

VIX Futures Contracts

 

Net realized gain (loss) on futures contracts/ changes in unrealized appreciation/ depreciation on futures contracts

 

ProShares VIX Short-Term Futures ETF

    (25,447,340     10,039,200   
   

ProShares VIX Mid-Term Futures ETF

    (12,064,321     1,401,639   
   

ProShares Ultra VIX Short-Term Futures ETF

    (250,723,287     (16,523,435
   

ProShares Short VIX Short-Term Futures ETF

    76,268,051        803,672   
     

 

 

   

 

 

 
   

Total Trust

  $ (265,540,768   $ 37,273,406   

 

The Effect of Derivative Instruments on the Statements of Operations

For the six months ended June 30, 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 Bloomberg Commodity

  $ 458,667      $ 263,746   
   

ProShares UltraShort Bloomberg Crude Oil

    (5,099,504     8,378,263   
   

ProShares UltraShort Bloomberg Natural Gas

    (2,608,140     1,920,339   
   

ProShares UltraShort Gold

    33,741,517        48,081,834   
   

ProShares UltraShort Silver

    80,819,839        21,821,880   
   

ProShares Ultra Bloomberg Commodity

    (782,975     (165,007
   

ProShares Ultra Bloomberg Crude Oil

    87,297,994        (50,795,208
   

ProShares Ultra Bloomberg Natural Gas

    14,901,941        (2,129,288
   

ProShares Ultra Gold

    (118,423,854     (38,079,366
   

ProShares Ultra Silver

    (538,299,271     (30,793,633

Foreign Exchange Contracts

 

Net realized gain (loss) on futures contracts and/or foreign currency forward contracts/changes in unrealized appreciation/ depreciation on futures contracts and/or foreign currency forward contracts

 

ProShares Short Euro

    (75,938     122,669   
   

ProShares UltraShort Australian Dollar

    1,905,097        1,313,051   
   

ProShares UltraShort Euro

    (11,096,730     17,894,296   
   

ProShares UltraShort Yen

    145,024,702        (42,242,261
   

ProShares Ultra Australian Dollar

    (739,905     (108,077
   

ProShares Ultra Euro

    (28,371     (124,190
   

ProShares Ultra Yen

    (1,674,572     504,360   

VIX Futures Contracts

 

Net realized gain (loss) on futures contracts and swap agreements/changes in unrealized appreciation/ depreciation on futures contracts and swap agreements

 

ProShares VIX Short-Term Futures ETF

    (44,252,605     1,457,956   
   

ProShares VIX Mid-Term Futures ETF

    (12,747,085     7,052,844   
   

ProShares Ultra VIX Short-Term Futures ETF

    (104,926,279     882,558   
   

ProShares Short VIX Short-Term Futures ETF

    21,075,146        753,504   
     

 

 

   

 

 

 
   

Total Trust

  $ (455,530,326   $ (53,989,730

 

Offsetting of Financial Assets and Liabilities

The following table presents each Fund’s derivatives by investment type and by counterparty net of amounts available for offset under a master netting agreement and the related collateral received or pledged by the Funds as of June 30, 2014 and December 31, 2013:

 

Fair Values of Derivative Instruments as of June 30, 2014

 
    Assets     Liabilities  
    Gross
Amounts of
Recognized
Assets
presented
in the
Statement
of Financial

Conditions
    Gross
Amounts
Offset

in the
Statement
of Financial
Conditions
    Net
Amounts of

Assets
presented
in the
Statement
of Financial

Conditions
    Gross
Amounts of
Recognized
Liabilities
presented
in the

Statement
of Financial
Conditions
    Gross
Amounts
Offset

in the
Statement

of Financial
Conditions
    Net
Amounts of
Liabilities
presented
in the

Statement
of Financial
Conditions
 

ProShares UltraShort Bloomberg Commodity

           

Swap agreements

  $ —        $ —        $ —        $ 49,719      $ —        $ 49,719   

ProShares UltraShort Bloomberg Crude Oil

           

Futures contracts*

    778,232        —          778,232        —          —          —     

Swap agreements

    —          —          —          16,105,152        —          16,105,152   

ProShares UltraShort Bloomberg Natural Gas

           

Futures contracts*

    —          —          —          730,316        —          730,316   

ProShares UltraShort Gold

           

Forward agreements

    —          —          —          10,583,508        —          10,583,508   

Futures contracts*

    —          —          —          1,000        —          1,000   

ProShares UltraShort Silver

           

Forward agreements

    —          —          —          10,563,213        —          10,563,213   

Futures contracts*

    780        —          780        —          —          —     

ProShares Short Euro

           

Futures contracts*

    —          —          —          49,240        —          49,240   

ProShares UltraShort Australian Dollar

           

Futures contracts*

    —          —          —          17,160        —          17,160   

ProShares UltraShort Euro

           

Foreign currency forward contracts

    327,971        —          327,971        5,915,312        —          5,915,312   

ProShares UltraShort Yen

           

Foreign currency forward contracts

    480,205        —          480,205        10,127,815        —          10,127,815   

ProShares Ultra Bloomberg Commodity

           

Swap agreements

    14,121        —          14,121        5,077        —          5,077   

ProShares Ultra Bloomberg Crude Oil

           

Futures contracts*

    —          —          —          313,787        —          313,787   

Swap agreements

    4,111,030        —          4,111,030        —          —          —     

ProShares Ultra Bloomberg Natural Gas

           

Futures contracts*

    111,842        —          111,842        —          —          —     

ProShares Ultra Gold

           

Forward agreements

    13,227,915        —          13,227,915        —          —          —     

Futures contracts*

    —          —          —          120        —          120   

ProShares Ultra Silver

           

Forward agreements

    86,902,211        —          86,902,211        —          —          —     

Futures contracts*

    —          —          —          575        —          575   

ProShares Ultra Australian Dollar

           

Futures contracts*

    3,080        —          3,080        —          —          —     

ProShares Ultra Euro

           

Foreign currency forward contracts

    31,105        —          31,105        378        —          378   

ProShares Ultra Yen

           

Foreign currency forward contracts

    76,915        —          76,915        24,196        —          24,196   

ProShares VIX Short-Term Futures ETF

           

Futures contracts*

    —          —          —          1,041,667        —          1,041,667   

ProShares VIX Mid-Term Futures ETF

           

Futures contracts*

    —          —          —          522,035        —          522,035   

ProShares Ultra VIX Short-Term Futures ETF

           

Futures contracts*

    —          —          —          5,702,682        —          5,702,682   

ProShares Short VIX Short-Term Futures ETF

           

Futures contracts*

    —          —          —          14,181        —          14,181   

 

* 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.
Fair Values of Derivative Instruments as of December 31, 2013  
    Assets     Liabilities  
   

Gross

Amounts of

Recognized

Assets

presented in

the Statement

of Financial

Conditions

   

Gross

Amounts

Offset in
the Statement

of Financial

Conditions

   

Net
Amounts of

Assets

presented in

the Statement

of Financial

Conditions

   

Gross

Amounts of

Recognized

Liabilities

presented in

the Statement

of Financial

Conditions

   

Gross

Amounts
Offset in
the Statement

of Financial

Conditions

   

Net
Amounts of

Liabilities

presented in

the Statement

of Financial

Conditions

 

ProShares UltraShort Bloomberg Commodity

           

Swap agreements

  $ —        $ —        $ —        $ 27,665        —        $ 27,665   

ProShares UltraShort Bloomberg Crude Oil

           

Futures contracts*

    1,503,943        —          1,503,943        —          —          —     

Swap agreements

    —          —          —          2,332,900        —          2,332,900   

ProShares UltraShort Bloomberg Natural Gas

           

Futures contracts*

    1,520,548        —          1,520,548        —          —          —     

ProShares UltraShort Gold

           

Forward agreements

    5,633,053        —          5,633,053        —          —          —     

Futures contracts*

    300        —          300        —          —          —     

ProShares UltraShort Silver

           

Forward agreements

    —          —          —          2,227,857        —          2,227,857   

Futures contracts*

    2,450        —          2,450        —          —          —     

ProShares Short Euro

           

Futures contracts*

    9,100        —          9,100        —          —          —     

ProShares UltraShort Australian Dollar

           

Futures contracts*

    —          —          —          86,166        —          86,166   

ProShares UltraShort Euro

           

Foreign currency forward contracts

    151,351        —          151,351        13,899,858        —          13,899,858   

ProShares UltraShort Yen

           

Foreign currency forward contracts

    31,317,568        —          31,317,568        1,930,884        —          1,930,884   

ProShares Ultra Bloomberg Commodity

           

Swap agreements

    15,078        —          15,078        —          —          —     

ProShares Ultra Bloomberg Crude Oil

           

Futures contracts*

    —          —          —          997,210        —          997,210   

Swap agreements

    1,957,893        —          1,957,893        —          —          —     

ProShares Ultra Bloomberg Natural Gas

           

Futures contracts*

    —          —          —          5,628,532        —          5,628,532   

ProShares Ultra Gold

           

Forward agreements

    —          —          —          6,812,974        —          6,812,974   

Futures contracts*

    —          —          —          300        —          300   

ProShares Ultra Silver

           

Forward agreements

    —          —          —          2,492,880        —          2,492,880   

Futures contracts*

    —          —          —          2,450        —          2,450   

ProShares Ultra Australian Dollar

           

Futures contracts*

    10,650        —          10,650        —          —          —     

ProShares Ultra Euro

           

Foreign currency forward contracts

    120,908        —          120,908        19,946        —          19,946   

ProShares Ultra Yen

           

Foreign currency forward contracts

    4,052        —          4,052        163,361        —          163,361   

ProShares VIX Short-Term Futures ETF

           

Futures contracts*

    3,179,017        —          3,179,017        —          —          —     

ProShares VIX Mid-Term Futures ETF

           

Futures contracts*

    100,734        —          100,734        —          —          —     

ProShares Ultra VIX Short-Term Futures ETF

           

Futures contracts*

    —          —          —          3,356,803        —          3,356,803   

ProShares Short VIX Short-Term Futures ETF

           

Futures contracts*

    603,833        —          603,833        —          —          —     

 

* Current day’s variation margin is reported within the Statements of Financial Condition as presented in the Form 10-K for the year ended December 31, 2013 in receivable/payable on open futures contracts; Cumulative appreciation/depreciation is reported in the Schedule of Investments as presented in the Form 10-K for the year ended December 31, 2013.
Gross Amounts not Offset in the Statement of Financial Condition

Asset (Liability) amounts shown in the table below represent amounts owed to (by) the Funds for the derivative-related investments at June 30, 2014. These amounts may be collateralized by cash or financial instruments, segregated for the benefit of the Funds or the counterparties, depending on whether the related contracts are in an appreciated or depreciated position at period end. Amounts shown in the column labeled “Net Amount” represent the un-collateralized portions of these amounts at period end. These amounts may be un-collateralized due to timing differences related to market movements or due to minimum thresholds for collateral movement, as further described above under the caption “Account for Derivative Instruments”.

 

Gross Amounts Not Offset in the Statement of Financial Condition

 
    Amounts of
Recognized
Assets /
(Liabilities)
presented in the

Statement of
Financial
Condition
    Financial
Instruments for

the Benefit of
(the Funds) / the
Counterparties
    Cash
Collateral for

the Benefit of
(the Funds)/the
Counterparties
    Net Amount  

ProShares UltraShort Bloomberg Commodity

       

Deutsche Bank AG

  $ (20,115   $ 20,115      $ —        $ —     

Goldman Sachs International

    (17,081     17,081        —          —     

UBS AG

    (12,523     12,523        —          —     

ProShares UltraShort Bloomberg Crude Oil

       

Deutsche Bank AG

    (4,518,754     4,518,754        —          —     

Goldman Sachs & Co.

    778,232        —          —          778,232   

Goldman Sachs International

    (4,396,306     4,396,306        —          —     

Societe Generale S.A.

    (2,715,109     2,715,109        —          —     

UBS AG

    (4,474,983     4,474,983        —          —     

ProShares UltraShort Bloomberg Natural Gas

       

Goldman Sachs & Co.

    (730,316     —          730,316        —     

ProShares UltraShort Gold

       

Deutsche Bank AG

    (5,448,091     5,448,091        —          —     

Goldman Sachs & Co.

    (1,000     —          1,000        —     

Goldman Sachs International

    (2,015,729     2,015,729        —          —     

Societe Generale S.A.

    (1,118,143     1,118,143        —          —     

UBS AG

    (2,001,545     2,001,545        —          —     

ProShares UltraShort Silver

       

Deutsche Bank AG

    (5,772,553     5,772,553        —          —     

Goldman Sachs & Co.

    780        —          —          780   

Goldman Sachs International

    (1,869,870     1,869,870        —          —     

Societe Generale S.A.

    (959,772     959,772        —          —     

UBS AG

    (1,961,018     1,961,018        —          —     

ProShares Short Euro

       

RBC Capital Markets

    (49,240     —          49,240        —     

ProShares UltraShort Australian Dollar

       

RBC Capital Markets

    (17,160     —          17,160        —     

ProShares UltraShort Euro

       

Goldman Sachs International

    (2,728,154     2,728,154        —         
—  
  

UBS AG

    (2,859,187     2,859,187        —         
—  
  

ProShares UltraShort Yen

       

Goldman Sachs International

    (4,793,422    
4,793,422
  
    —         
—  
  

UBS AG

    (4,854,188    
4,854,188
  
    —         
—  
  

ProShares Ultra Bloomberg Commodity

       

Deutsche Bank AG

    7,260        —          —          7,260   

Goldman Sachs International

    (5,077     5,077        —          —     

UBS AG

    6,861        —          —          6,861   

ProShares Ultra Bloomberg Crude Oil

       

Deutsche Bank AG

    1,035,637        —          (1,035,637     —     

Goldman Sachs & Co.

    (313,787     —          313,787        —     

Goldman Sachs International

    1,328,164        (1,328,164     —          —     

Societe Generale S.A.

    629,911        (629,911     —          —     

UBS AG

    1,117,318        (1,117,318     —          —     

ProShares Ultra Bloomberg Natural Gas

       

Goldman Sachs & Co.

    111,842        —          —          111,842   

ProShares Ultra Gold

       

Deutsche Bank AG

    7,156,303        —          (7,156,303     —     

Goldman Sachs & Co.

    (120     —          120        —     

Goldman Sachs International

    2,462,460        (2,440,832     —          21,628   

Societe Generale S.A.

    1,379,253        (1,379,253     —          —     

UBS AG

    2,229,899        (2,229,899     —          —     

ProShares Ultra Silver

       

Deutsche Bank AG

    45,349,782        —          (45,349,782     —     

Goldman Sachs & Co.

    (575     —          45        (530

Goldman Sachs International

    16,680,099        (16,680,099     —          —     

Societe Generale S.A.

    9,222,909        (9,222,909     —          —     

UBS AG

    15,649,421        (15,649,421     —          —     

ProShares Ultra Australian Dollar

       

RBC Capital Markets

    3,080        —          —          3,080   

ProShares Ultra Euro

       

Goldman Sachs International

    5,649        —          —          5,649   

UBS AG

    25,078        —          —          25,078   

ProShares Ultra Yen

       

Goldman Sachs International

    12,173        —          —          12,173   

UBS AG

    40,546        —          —          40,546   

ProShares VIX Short-Term Futures ETF

       

RBC Capital Markets

    (1,041,667     —          1,041,667        —     

ProShares VIX Mid-Term Futures ETF

       

RBC Capital Markets

    (522,035     —          522,035        —     

ProShares Ultra VIX Short-Term Futures ETF

       

RBC Capital Markets

    (5,702,682     —          5,702,682        —     

ProShares Short VIX Short-Term Futures ETF

       

RBC Capital Markets

    (14,181     —          14,181        —     

 

Asset (Liability) amounts shown in the table below represent amounts owed to (by) the Funds for the derivative-related investments at December 31, 2013. These amounts may be collateralized by cash or financial instruments, segregated for the benefit of the Funds or the counterparties, depending on whether the related contracts are in an appreciated or depreciated position at period end. Amounts shown in the column labeled “Net Amount” represent the uncollateralized portions of these amounts at period end. These amounts may be un-collateralized due to timing differences related to market movements or due to minimum thresholds for collateral movement, as further described above under the caption “Account for Derivative Instruments”.

 

Gross Amounts Not Offset in the Statement of Financial Condition

 
    Amounts of Recognized
Assets / (Liabilities)
presented in the
Statement of Financial
Condition
    Financial Instruments
for the Benefit of
(the Funds) / the
Counterparties
    Cash Collateral
for the Benefit of
(the Funds) / the
Counterparties
    Net Amount  

ProShares UltraShort Bloomberg Commodity

       

Deutsche Bank AG

  $ (11,710   $ 11,710      $ —        $ —     

Goldman Sachs International

    (12,945     12,945        —          —     

UBS AG

    (3,010     3,010        —          —     

ProShares UltraShort Bloomberg Crude Oil

       

Deutsche Bank AG

    (570,114     570,114        —          —     

Goldman Sachs & Co.

    1,503,943        —          —          1,503,943   

Goldman Sachs International

    (632,990     632,990        —          —     

Societe Generale S.A.

    (402,586     402,586        —          —     

UBS AG

    (727,210     727,210        —          —     

ProShares UltraShort Bloomberg Natural Gas Goldman Sachs & Co.

    1,520,548        —          —          1,520,548   

ProShares UltraShort Gold

       

Deutsche Bank AG

    2,258,281        —          (2,258,281     —     

Goldman Sachs & Co.

    300        —          —          300   

Goldman Sachs International

    1,411,290        (1,411,290     —          —     

Societe Generale S.A.

    665,044        (665,044     —          —     

UBS AG

    1,298,438        (1,298,438     —          —     

ProShares UltraShort Silver

       

Deutsche Bank AG

    (445,752     445,752        —          —     

Goldman Sachs & Co.

    2,450        —          —          2,450   

Goldman Sachs International

    (1,257,636     1,257,636        —          —     

Societe Generale S.A.

    (7,359     7,359        —          —     

UBS AG

    (517,110     517,110        —          —     

ProShares Short Euro

       

RBC Capital Markets

    9,100        —          —          9,100   

ProShares UltraShort Australian Dollar

       

RBC Capital Markets

    (86,166     —          86,166        —     

ProShares UltraShort Euro

       

Goldman Sachs International

    64,104        —          —          64,104   

Goldman Sachs International

    (6,820,802     6,820,802          —     

UBS AG

    87,247        —          —          87,247   

UBS AG

    (7,079,056     7,079,056        —          —     

ProShares UltraShort Yen

       

Goldman Sachs International

    15,716,318        (13,635,426     —          2,080,892   

Goldman Sachs International

    (884,849     884,849        —          —     

UBS AG

    15,601,250        (14,004,926     —          1,596,324   

UBS AG

    (1,046,035     1,046,035        —          —     

ProShares Ultra Bloomberg Commodity

       

Deutsche Bank AG

    6,454        —          —          6,454   

Goldman Sachs International

    4,974        —          —          4,974   

UBS AG

    3,650        —          —          3,650   

ProShares Ultra Bloomberg Crude Oil

       

Deutsche Bank AG

    622,117        —          (622,117     —     

Goldman Sachs & Co.

    (997,210     —          997,210        —     

Goldman Sachs International

    576,723        (576,723     —          —     

Societe Generale S.A.

    275,816        (275,816     —          —     

UBS AG

    483,237        (483,237     —          —     

ProShares Ultra Bloomberg Natural Gas Goldman Sachs & Co.

    (5,628,532     —          4,630,277        (998,255

ProShares Ultra Gold

       

Deutsche Bank AG

    (3,543,937     3,543,937        —          —     

Goldman Sachs & Co.

    (300     —          300        —     

Goldman Sachs International

    (1,327,335     1,327,335        —          —     

Societe Generale S.A.

    (785,038     785,038        —          —     

UBS AG

    (1,156,664     1,156,664        —          —     

ProShares Ultra Silver

       

Deutsche Bank AG

    (350,663     350,663        —          —     

Goldman Sachs & Co.

    (2,450     —          2,450        —     

Goldman Sachs International

    (1,345,433     1,345,433        —          —     

Societe Generale S.A.

    (28,581     28,581        —          —     

UBS AG

    (768,203     768,203        —          —     

ProShares Ultra Australian Dollar

       

RBC Capital Markets

    10,650        —          —          10,650   

ProShares Ultra Euro

       

Goldman Sachs International

    56,991        —          —          56,991   

Goldman Sachs International

    (19,770     19,770        —          —     

UBS AG

    63,917        —          —          63,917   

UBS AG

    (176     176        —          —     

ProShares Ultra Yen

       

Goldman Sachs International

    2,462        —          —          2,462   

Goldman Sachs International

    (78,309     78,309        —          —     

UBS AG

    1,590        —          —          1,590   

UBS AG

    (85,052     85,052        —          —     

ProShares VIX Short-Term Futures ETF

       

RBC Capital Markets

    3,179,017        —          —          3,179,017   

ProShares VIX Mid-Term Futures ETF

       

RBC Capital Markets

    100,734        —          —          100,734   

ProShares Ultra VIX Short-Term Futures ETF

       

RBC Capital Markets

    (3,356,803     —          3,356,803        —     

ProShares Short VIX Short-Term Futures ETF

       

RBC Capital Markets

    603,833        —          —          603,833