United States 12 Month Oil Fund, LP Files 10-Q for Period Ending March 31, 2024

Ticker: USL · Form: 10-Q · Filed: May 9, 2024 · CIK: 1405528

Sentiment: neutral

Topics: oil fund, 10-Q, crude oil futures, investment holdings, financial report

TL;DR

<b>United States 12 Month Oil Fund, LP filed its Q1 2024 10-Q, detailing its commodity futures positions and investment holdings.</b>

AI Summary

United States 12 Month Oil Fund, LP (USL) filed a Quarterly Report (10-Q) with the SEC on May 9, 2024. The filing covers the period ending March 31, 2024. The company's business address is 1850 Mt. Diablo Blvd., Suite 640, Walnut Creek, CA 94596. The fund holds open futures contracts for WTI Crude Oil. Short-term investments are valued using Level 1 inputs. Cash equivalents include holdings in Morgan Stanley Institutional Liquidity Funds Government Portfolio.

Why It Matters

For investors and stakeholders tracking United States 12 Month Oil Fund, LP, this filing contains several important signals. This 10-Q filing provides investors with an update on the fund's financial position and investment strategy, particularly concerning its exposure to crude oil futures. Understanding the fund's holdings in WTI Crude Oil futures and its valuation methods for short-term investments is crucial for assessing its performance and risks.

Risk Assessment

Risk Level: medium — United States 12 Month Oil Fund, LP shows moderate risk based on this filing. The fund's performance is directly tied to the volatile price of crude oil, which can lead to significant fluctuations in its value.

Analyst Insight

Investors should monitor the fund's exposure to crude oil futures and consider the impact of oil price volatility on their investment.

Key Numbers

Key Players & Entities

FAQ

When did United States 12 Month Oil Fund, LP file this 10-Q?

United States 12 Month Oil Fund, LP filed this Quarterly Report (10-Q) with the SEC on May 9, 2024.

What is a 10-Q filing?

A 10-Q is a quarterly financial report with unaudited financials, management discussion, and interim business updates. This particular 10-Q was filed by United States 12 Month Oil Fund, LP (USL).

Where can I read the original 10-Q filing from United States 12 Month Oil Fund, LP?

You can access the original filing directly on the SEC's EDGAR system. The filing is publicly available and includes all exhibits and attachments submitted by United States 12 Month Oil Fund, LP.

What are the key takeaways from United States 12 Month Oil Fund, LP's 10-Q?

United States 12 Month Oil Fund, LP filed this 10-Q on May 9, 2024. Key takeaways: The filing covers the period ending March 31, 2024.. The company's business address is 1850 Mt. Diablo Blvd., Suite 640, Walnut Creek, CA 94596.. The fund holds open futures contracts for WTI Crude Oil..

Is United States 12 Month Oil Fund, LP a risky investment based on this filing?

Based on this 10-Q, United States 12 Month Oil Fund, LP presents a moderate-risk profile. The fund's performance is directly tied to the volatile price of crude oil, which can lead to significant fluctuations in its value.

What should investors do after reading United States 12 Month Oil Fund, LP's 10-Q?

Investors should monitor the fund's exposure to crude oil futures and consider the impact of oil price volatility on their investment. The overall sentiment from this filing is neutral.

Risk Factors

Key Dates

Glossary

10-Q
A quarterly report required by the U.S. Securities and Exchange Commission (SEC). (Provides investors with an update on the company's financial performance and condition during the quarter.)
WTI Crude Oil Futures
Contracts to buy or sell a specific quantity of West Texas Intermediate crude oil at a predetermined price on a future date. (Represents a primary investment vehicle for the fund, directly impacting its value.)
Level 1 Inputs
Unadjusted quoted prices in active markets for identical assets or liabilities. (Used to determine the fair value of short-term investments, indicating a high degree of liquidity and transparency.)

Filing Stats: 4,618 words · 18 min read · ~15 pages · Grade level 12.8 · Accepted 2024-05-09 15:43:29

Filing Documents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION Page

Condensed Financial Statements

Item 1. Condensed Financial Statements. 1

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations. 18

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 37

Controls and Procedures

Item 4. Controls and Procedures. 38

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 39

Risk Factors

Item 1A. Risk Factors. 42

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 42

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 42

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 42

Other Information

Item 5. Other Information. 42

Exhibits

Item 6. Exhibits. 44 Table of Contents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION

Condensed Financial Statements

Item 1. Condensed Financial Statements. Index to Condensed Financial Statements Documents Page Condensed Statements of Financial Condition at March 31, 2024 (Unaudited) and December 31, 2023 2 Condensed Schedules of Investments at March 31, 2024 (Unaudited) and December 31, 2023 3 Condensed Statements of Operations (Unaudited) for the three months ended March 31, 2024 and 2023 5 Condensed Statements of Changes in Partners' Capital (Unaudited) for the three months ended March 31, 2024 and 2023 6 Condensed Statements of Cash Flows (Unaudited) for the three months ended March 31, 2024 and 2023 7 Notes to Condensed Financial Statements (Unaudited) for the period ended March 31, 2024 8 1 Table of Contents United States 12 Month Oil Fund, LP Condensed Statements of Financial Condition At March 31, 2024 (Unaudited) and December 31, 2023 March 31, 2024 December 31, 2023 Assets Cash and cash equivalents (at cost $ 38,392,359 and $ 23,541,880 , respectively) (Notes 2 and 5) $ 38,392,359 $ 23,541,880 Equity in trading accounts: Cash and cash equivalents (at cost $ 20,376,810 and $ 45,391,063 , respectively) 20,376,810 45,391,063 Unrealized gain (loss) on open commodity futures contracts 5,077,980 ( 2,062,789 ) Dividends receivable 86,870 102,433 Interest receivable 190,929 187,110 Prepaid license fees — 551 Prepaid insurance 11,938 2,240 Total Assets $ 64,136,886 $ 67,162,488 Liabilities and Partners' Capital General Partner management fees payable (Note 3) $ 33,055 $ 35,672 Professional fees payable 97,515 175,934 Brokerage commissions payable 12,602 12,602 Directors' fees payable 1,524 1,499 License fees payable 1,907 — Total Liabilities 146,603 225,707 Commitments and Contingencies (Notes 3, 4 & 5) Partners' Capital General Partners — — Limited Partners 63,990,283 66,936,781 Total Partners' Capital 63,990,283 66,936,781 Total Liabil

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