RESTRICTED CASH (Tables)

8 Months Ended

9 Months Ended

Dec. 31, 2012

Sep. 30, 2013

Cash and Cash Equivalents [Abstract]

Schedule of Restricted Cash and Cash Equivalents [Table Text Block]

The following table presents the Company's restricted cash balances at December 31, 2012:

	December 31, 2012
Restricted cash balance held by:
Broker counterparties for derivatives trading	$	570,247
Repurchase counterparties as restricted collateral		1,363,143
Total	$	1,933,390

The following table presents the Company's restricted cash balances as of September 30, 2013 and December 31, 2012:

Restricted cash balance held by:
Broker counterparties for derivatives trading	$	11,936,026	$	570,247
Repurchase counterparties as restricted collateral		1,725,632		1,363,143
FOAC as minimum required capital		30,000		-
Total	$	13,691,658	$	1,933,390