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 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-INV

 -Section Glossary

 -IssueDate 2008-05-01

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-INV

 -Section Glossary

 -IssueDate 2008-05-01

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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</LabelSeparator><Level>4</Level><ElementName>us-gaap_InvestmentOwnedUnrecognizedUnrealizedAppreciationDepreciationNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c20130630_InvestmentSecondaryCategorizationAxis_OffExchangeTradedMember" UnitID="U002"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-441507</NumericAmount><RoundedNumericAmount>-441507</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c20121231_InvestmentSecondaryCategorizationAxis_OffExchangeTradedMember" UnitID="U002"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>905178</NumericAmount><RoundedNumericAmount>905178</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This element represents the net excess or deficiency of the fair value of an investment (security, contract) over or under its cost (face amount, notional amount), respectively, which excess value or deficiency has not been recognized in earnings of the entity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-INV

 -Section Glossary

 -IssueDate 2008-05-01

 -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.



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net unrealized gains/ (losses) on open contracts</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>mscc_InvestmentMaturityDateRangeMaximum</ElementName><ElementPrefix>mscc_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c20130101to20130630_InvestmentSecondaryCategorizationAxis_OffExchangeTradedMember" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2013-09-30</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="c20120101to20121231_InvestmentSecondaryCategorizationAxis_OffExchangeTradedMember" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2013-03-31</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>For a group or grouping of investments, the longest maturity date for any investments in the group.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Longest maturity date</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Financial Instruments (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://stanleymorgan.com/role/FinancialInstrumentsDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>11</NumberOfRows></InstanceReport>
