The Fund is designed to track the performance of the FTSE 100® Daily Super Short Strategy Index (the "Tracked Index"). The Tracked Index is a strategic index that is designed to provide twice the inverse of the daily percentage change in the level of the FTSE 100® Total Return Declared Dividend Index (the "Underlying Index") plus an implied amount reflecting the interest accruing on the cash proceeds earned from the sale of the index portfolio (the "Interest Rate") less the cost of borrowing the index portfolio for the leveraged short exposure (the "Borrowing Cost"). This magnified inverse exposure is known as a 'short and leveraged' exposure. For example, if the Underlying Index was to decrease in value by 5% on a particular day, the Tracked Index is designed to increase in value by 10% on that day, subject to the adjustments for the Interest Rate and Borrowing Cost.