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XML - IDEA: XBRL DOCUMENT - PowerShares DB Commodity Index Tracking FundR3.htm
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EX-32.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 906 - PowerShares DB Commodity Index Tracking Fundd230651dex321.htm
EX-31.1 - CERTIFICATION REQUIRED UNDER EXCHANGE ACT RULES 13A-14 AND 15D-14 - PowerShares DB Commodity Index Tracking Fundd230651dex311.htm
EXCEL - IDEA: XBRL DOCUMENT - PowerShares DB Commodity Index Tracking FundFinancial_Report.xls
10-Q - FORM 10-Q - PowerShares DB Commodity Index Tracking Fundd230651d10q.htm
XML - IDEA: XBRL DOCUMENT - PowerShares DB Commodity Index Tracking FundR26.htm
EX-32.2 - CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO SECTION 906 - PowerShares DB Commodity Index Tracking Fundd230651dex322.htm
EX-31.2 - CERTIFICATION REQUIRED UNDER EXCHANGE ACT RULES 13A-14 AND 15D-14 - PowerShares DB Commodity Index Tracking Fundd230651dex312.htm
v2.3.0.15
Profit And Loss Allocations And Distributions
9 Months Ended
Sep. 30, 2011
Profit And Loss Allocations And Distributions [Abstract] 
Profit And Loss Allocations and Distributions

(8) Profit and Loss Allocations and Distributions

Pursuant to the Trust Agreement, income and expenses are allocated pro rata to the Managing Owner as holder of the General Shares and to the Shareholders monthly based on their respective percentage interests as of the close of the last trading day of the preceding month. Any losses allocated to the Managing Owner (as the owner of the General Shares) which are in excess of the Managing Owner's capital balance are allocated to the Shareholders in accordance with their respective interest in the Fund as a percentage of total shareholders' equity. Distributions (other than redemption of units) may be made at the sole discretion of the Managing Owner on a pro rata basis in accordance with the respective capital balances of the shareholders.