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v3.19.3.a.u2

Combined Statements of Assets and Liabilities (Parenthetical) - USD ($) | Dec. 31, 2019 | Jun. 30, 2019
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SIT RISING RATE ETF |  |
Investment in short-term securities, fair value | $ 5,528,693 | $ 11,928,143
Options written, premiums received | 7,366 | 16,128
BREAKWAVE DRY BULK SHIPPING ETF |  |
Investment in short-term securities, fair value | 551,232 | 1,095,625
Options written, premiums received | $ 0 | $ 0

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- Definition Sum of the carrying amounts as of the balance sheet date of all investments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(h)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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- Definition Represents the premiums earned on the open option contracts held by the fund. This item is not required to be disclosed in Regulation S-X but is commonly reported by some funds. + References No definition available. + Details
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- Details
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