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Fair value of the assets less the liabilities of open derivative contracts pledged to counterparties as collateral.

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Equity in Brokers Trading Accounts.

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Fee payable to the general partner for selling agent compensation, consulting fees to the trading advisors and general partner fee.

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The fair value, as of the balance sheet date, of financial instruments owned by the entity and not pledged to counterparties as collateral. Excludes derivative contracts.

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The fair value, as of the balance sheet date, of financial instruments owned by the entity and pledged to counterparties as collateral. Excludes derivative contracts.

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Carrying value as of the balance sheet date of liabilities incurred and payable for organization and offering costs. It includes all expenses incurred in connection with the organization and the ongoing public offering of partnership interests.

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Amount payable as of the balance sheet for partners' capital contributions received in advance.

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Carrying value as of the balance sheet date of liabilities incurred and payable for redemptions of units to partners.

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Amount of total equity in brokers' trading accounts. This pertains to the amount of investment in category of equity in brokers trading accounts.

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Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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The amount of the general partner's ownership interest.

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Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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The amount of the limited partners' ownership interests.

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The amount of ownership interest of different classes of partners in limited partnership.

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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.

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