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v3.19.3.a.u2

Summary of Significant Accounting Policies (Tables) | 6 Months Ended
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Dec. 31, 2019
Accounting Policies [Abstract] |
Schedule of balance sheet grouping |
|  | December 31, 2019 (unaudited) |
|  | Short-Term Investments |  |  | Purchased Options Contracts |  |  | Written Options Contracts |  | Futures Contracts |  | Total |
Level I – Quoted Prices |  | $ | 5,511,316 | a |  | $ | 21,797 | a |  | $ | (5,906 | )b | $ | 15,878 | c | $ | 5,543,085 |
a – Included in Investments in securities in the Combined Statements of Assets and Liabilities. b – Included in Options written, at fair value in the Combined Statements of Assets and Liabilities. c – Included in Receivable on open futures contracts in the Combined Statements of Assets and Liabilities.
|  | June 30, 2019 (audited) |
|  | Short-Term Investments |  |  | Purchased Options Contracts |  |  | Written Options Contracts |  | Futures Contracts |  | Total |
Level I – Quoted Prices |  | $ | 11,874,272 | a |  | $ | 35,625 | a |  | $ | (19,336 | )b | $ | (326,457) | c | $ | 11,564,104 |
a – Included in Investments in securities in the Combined Statements of Assets and Liabilities. b – Included in Options written, at fair value in the Combined Statements of Assets and Liabilities. c – Included in Payable on open futures contracts in the Combined Statements of Assets and Liabilities.
|  | December 31, 2019 (unaudited) |
|  | Short-Term Investments |  |  | Futures Contracts |  |  | Total |
Level I – Quoted Prices |  | $ | 551,232 | a |  | $ | (105,125) | b |  | $ | 446,107 |
a – Included in Investments in securities in the Combined Statements of Assets and Liabilities. b – Included in Payable on open futures contracts in the Combined Statements of Assets and Liabilities.
|  | June 30, 2019 (audited) |
|  | Short-Term Investments |  |  | Futures Contracts |  |  | Total |
Level I – Quoted Prices |  | $ | 1,095,625 | a |  | $ | 391,415 | b |  | $ | 1,487,040 |
a – Included in Investments in securities in the Combined Statements of Assets and Liabilities. b – Included in Receivable on open futures contracts in the Combined Statements of Assets and Liabilities.

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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13467-108611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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