14. FINANCIAL INSTRUMENTS BY CATEGORY The following tables present the carrying amounts of the Pools’ financial instruments by category as at June 30, 2017 and December 31, 2016. Barometer Equity Pool Financial Financial at FVTPL instruments designated instruments at HFT at inception amortized cost Total June 30, 2017 Assets $ $ $ $ Due from broker – – – – Interest and dividends receivable – – – – Subscriptions receivable – – – – Investments, at fair value – – – – $ $ $ $ – – – – Liabilities Redemptions payable $ $ $ $ – – – – Management fees payable – – – – Performance fees payable – – – – Due to broker – – – – Futures contracts – – – – Forward contracts – – – – – Accounts payable and accrued liabilities – – – – $ $ $ $ – – – – – December 31, 2016 Assets $ $ $ $ Due from broker 564,202 564,202 – – Interest and dividends receivable 114,219 114,219 – – Subscriptions receivable 76,377 76,377 – – Investments, at fair value 157,401,835 157,401,835 – – $ $ $ $ 157,401,835 754,798 158,156,633 – Liabilities Redemptions payable $ $ $ 6,207 $ 6,207 – – Management fees payable 455,463 455,463 – – Performance fees payable 75,266 75,266 – – Due to broker 155,346 155,346 – – Futures contracts 56,475 56,475 – – Forward contracts 76,956 76,956 – – – Accounts payable and accrued liabilities 115,769 115,769 – – $ $ $ $ 133,431 – 808,051 941,482 – 14. FINANCIAL INSTRUMENTS BY CATEGORY (continued) Barometer Tactical Balanced Pool Financial instruments Financial at FVTPL designated instruments at HFT at inception amortized cost Total
14. FINANCIAL INSTRUMENTS BY CATEGORY The following tables present the carrying amounts of the Pools’ financial instruments by category as at June 30, 2017 and December 31, 2016. Barometer Equity 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 – – – – Investments, at fair value – – – – $ – $ – $ – $ – Liabilities Redemptions payable $ – $ – $ – $ – Management fees payable – – – – Performance fees payable – – – – Due to broker – – – – Futures contracts – – – – Forward contracts – – – – – Accounts payable and accrued liabilities – – – – – $ – $ – $ – $ – December 31, 2016 Assets Due from broker $ – $ – $ 564,202 $ 564,202 Interest and dividends receivable – – 114,219 114,219 Subscriptions receivable – – 76,377 76,377 Investments, at fair value – 157,401,835 – 157,401,835 $ – $ 157,401,835 $ 754,798 $ 158,156,633 Liabilities Redemptions payable $ – $ – $ 6,207 $ 6,207 Management fees payable – – 455,463 455,463 Performance fees payable – – 75,266 75,266 Due to broker – – 155,346 155,346 Futures contracts 56,475 – – 56,475 Forward contracts 76,956 – – – 76,956 Accounts payable and accrued liabilities – – – 115,769 115,769 $ 133,431 $ – $ 808,051 $ 941,482 14. FINANCIAL INSTRUMENTS BY CATEGORY (continued) Barometer Tactical Balanced Pool Financial instruments Financial at FVTPL designated instruments at HFT at inception amortized cost Total
Barometer-Pools-June-30-2017-FS-Shell-Draft-1.docx