XML 213 R106.htm IDEA: XBRL DOCUMENT v2.4.0.6

STATEMENTS OF ASSETS AND LIABILITIES (Teucrium Soybean Fund [Member], USD $)	Dec. 31, 2012	Dec. 31, 2011
Teucrium Soybean Fund [Member]
Assets
Cash and cash equivalents	$ 6,169,205	$ 2,055,369
Commodity futures contracts	63,200	9,994
Collateral, due from broker	670,563	290,694
Interest receivable	425	84
Other assets	26,315
Total assets	6,929,708	2,356,141
Liabilities
Commodity futures contracts	284,575	164,663
Management fee payable to Sponsor	5,741	1,782
Other liabilities	3,217	3,266
Total liabilities	293,533	169,711
Net assets	$ 6,636,175	$ 2,186,430
Shares outstanding	275,004	100,004
Net asset value per share	$ 24.13	$ 21.86
Market value per share	$ 24.07	$ 22.06

X

- Definition

The carrying value of management fee payable to Sponsor as at the reporting date.

+ References

No definition available.

+ Details

Name:	tctr_ManagementFeePayableToSponsor
Namespace Prefix:	tctr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Current market value per common unit ("share") as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	tctr_MarketValuePerCommonShare
Namespace Prefix:	tctr_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Carrying asset value per common unit ("share") as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	tctr_NetAssetsPerCommonShare
Namespace Prefix:	tctr_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 03



-Paragraph 12



-Article 7







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Concepts (CON)



-Number 6



-Paragraph 25



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 02



-Paragraph 18



-Article 5







Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.18)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682







Reference 5: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_Assets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_AssetsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The net of assets and liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 09



-Paragraph 19



-Article 6







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 946



-SubTopic 225



-Section S99



-Paragraph 3



-Subparagraph (SX 210.6-09.6,7)



-URI http://asc.fasb.org/extlink&oid=6488393&loc=d3e606914-122999







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 946



-SubTopic 210



-Section S99



-Paragraph 2



-Subparagraph (SX 210.6-05.4)



-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e604008-122996







Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 05



-Paragraph 4



-Article 6

+ Details

Name:	us-gaap_AssetsNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Number of capital units or capital shares outstanding. This element is relevant to issuers of face-amount certificates and registered investment companies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 946



-SubTopic 210



-Section S99



-Paragraph 1



-Subparagraph (SX 210.6-04.16(a))



-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

+ Details

Name:	us-gaap_CapitalUnitsOutstanding
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section 45



-Paragraph 1



-Subparagraph (a)



-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Cash Equivalents



-URI http://asc.fasb.org/extlink&oid=6507016







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Standard (FAS)



-Number 95



-Paragraph 8, 9



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Standard (FAS)



-Number 95



-Paragraph 7, 26



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 5: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Cash



-URI http://asc.fasb.org/extlink&oid=6506951







Reference 6: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 230



-SubTopic 10



-Section 45



-Paragraph 4



-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585







Reference 7: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Standard (FAS)



-Number 95



-Paragraph 7



-Footnote 1



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 8: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.1)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682







Reference 9: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 02



-Paragraph 1



-Article 5

+ Details

Name:	us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 45



-Paragraph 6



-URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41271-113958







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name FASB Staff Position (FSP)



-Number FIN39-1



-Paragraph 10A, 10B



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 825



-SubTopic 10



-Section 50



-Paragraph 10



-Subparagraph (a)



-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611







Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Standard (FAS)



-Number 133



-Paragraph 4, 17



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 5: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 45



-Paragraph 5



-URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41228-113958







Reference 6: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 825



-SubTopic 10



-Section 50



-Paragraph 15



-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13495-108611

+ Details

Name:	us-gaap_DerivativeAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Derivative instrument obligations meeting the definition of a liability which the Company is a party to as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 15



-Paragraph 83



-URI http://asc.fasb.org/extlink&oid=6913464&loc=d3e34841-113949







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Standard (FAS)



-Number 133



-Paragraph 10



-Subparagraph i



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Statement of Financial Accounting Standard (FAS)



-Number 133



-Paragraph 6



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_DerivativeFinancialInstrumentsLiabilitiesFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.8)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 02



-Paragraph 8



-Article 5

+ Details

Name:	us-gaap_InterestReceivable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.19-26)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_Liabilities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	us-gaap_LiabilitiesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.17)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 02



-Paragraph 17



-Article 5







Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 03



-Paragraph 10



-Article 7

+ Details

Name:	us-gaap_OtherAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Section 03



-Paragraph 15



-Article 9







Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 942



-SubTopic 210



-Section S99



-Paragraph 1



-Subparagraph (SX 210.9-03.15)



-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

Name:	us-gaap_OtherLiabilities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount receivable from securities failed to deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage items. Also cash and securities [guarantee] on deposit with [commodities] clearing organizations and other entities which provide services necessary to operations of the Company. This item would include, for instance, cash and securities advanced as [refundable] collateral for securities borrowed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher AICPA



-Name Audit and Accounting Guide (AAG)



-Number AAG-BRD



-Paragraph 80



-Subparagraph Exhibit 4-8, 4



-IssueDate 2006-05-01



-Chapter 4



-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ReceivablesFromBrokersDealersAndClearingOrganizations
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant