Forward contracts – – – – Accounts payable and accrued liabilities – – – – $ $ $ $ – – – – December 31, 2016 Assets Due from broker $ $ $ 2,770,988 $ 2,770,988 – – Interest and dividends receivable 1,126,991 1,126,991 – – Subscriptions receivable 37,165 37,165 – – Investments, at fair 432,817,226 432,817,226 – – $ $ 432,817,226 $ 3,935,144 $ 436,752,370 – Liabilities Redemptions payable $ $ $ 119,213 $ 119,213 – – Management fees payable 1,575,641 1,575,641 – – Performance fees payable 17,885 17,885 – – Due to broker 39,368,648 39,368,648 – – Futures contracts 1,362,178 1,362,178 – – Forward contracts 243,936 243,936 – – Accounts payable and accrued liabilities 566,554 566,554 – – $ 1,606,114 $ $ 41,647,941 $ 43,254,055 – 14. FINANCIAL INSTRUMENTS BY CATEGORY (continued) Barometer Long Short Pool Financial instruments Financial at FVTPL designated instruments at HFT at inception amortized cost Total June 30, 2017 Assets $ $ $ $ Due from broker – – – – Interest and dividends receivable – – – – Subscriptions receivable – – – – Futures contracts – – – – Investments, at fair value – – – – $ $ $ $ – – – – Liabilities $ $ $ $ Redemptions payable – – – – Management fees payable – – – – Performance fees payable – – – – Forward contracts – – – – Accounts payable and accrued liabilities – – – – Investments sold short, at fair value – – – – $ $ $ $ – – – – December 31, 2016 Assets $ $ $ $ Due from broker 5,963 5,963 – – Interest and dividends receivable 38,254 38,254 – – Subscriptions receivable 4,711 4,711 – – Investments, at fair value 33,642,374 33,642,374 – –
Forward contracts – – – – Accounts payable and accrued liabilities – – – – $ – $ – $ – $ – December 31, 2016 Assets Due from broker $ – $ – $ 2,770,988 $ 2,770,988 Interest and dividends receivable – – 1,126,991 1,126,991 Subscriptions receivable – – 37,165 37,165 Investments, at fair – 432,817,226 – 432,817,226 $ – $ 432,817,226 $ 3,935,144 $ 436,752,370 Liabilities Redemptions payable $ – $ – $ 119,213 $ 119,213 Management fees payable – – 1,575,641 1,575,641 Performance fees payable – – 17,885 17,885 Due to broker – – 39,368,648 39,368,648 Futures contracts 1,362,178 – – 1,362,178 Forward contracts 243,936 – – 243,936 Accounts payable and accrued liabilities – – 566,554 566,554 $ 1,606,114 $ – $ 41,647,941 $ 43,254,055 14. FINANCIAL INSTRUMENTS BY CATEGORY (continued) Barometer Long Short Pool Financial instruments Financial at FVTPL designated instruments at HFT at inception amortized cost Total June 30, 2017 Assets Due from broker $ – $ – $ – $ – Interest and dividends receivable – – – – Subscriptions receivable – – – – Futures contracts – – – – Investments, at fair value – – – – $ – $ – $ – $ – Liabilities Redemptions payable $ – $ – $ – $ – Management fees payable – – – – Performance fees payable – – – – Forward contracts – – – – Accounts payable and accrued liabilities – – – – Investments sold short, at fair value – – – – $ – $ – $ – $ – December 31, 2016 Assets Due from broker $ – $ – $ 5,963 $ 5,963 Interest and dividends receivable – – 38,254 38,254 Subscriptions receivable – – 4,711 4,711 Investments, at fair value – 33,642,374 – 33,642,374