The Fund generally will invest at least 90 dollar of its total assets in securities that comprise the Underlying Index. The Index Provider assesses the security quality based on the following three fundamental measures: return on equity, accruals ratio and financial leverage ratio. Return on equity is calculated as the companys trailing 12-month earnings per share divided by the companys latest book value per share. Accruals ratio is computed using the change of the companys net operating assets over the last year divided by the companys average total assets over the last two years. Financial leverage is calculated as the companys latest total debt divided by the companys book value. The Index Provider assesses the quality of securities of companies in the financial or real estate sectors (according to the Global Industry Classification Standard (GICS)) based only on the return on equity and financial leverage ratio measures.