US Oil Fund LP Files Q2 2024 10-Q

Ticker: USO · Form: 10-Q · Filed: Aug 8, 2024 · CIK: 1327068

Sentiment: neutral

Topics: oil, futures, etf, 10-q

Related Tickers: USO

TL;DR

**USO Q2 10-Q dropped: $1.48B assets, $1.85B net assets. Oil futures focus.**

AI Summary

United States Oil Fund, LP filed its 10-Q for the period ending June 30, 2024. The filing details financial performance and operational aspects of the fund, which invests in oil futures contracts. Key figures include total assets of approximately $1.48 billion and net assets of $1.85 billion as of June 30, 2024.

Why It Matters

This filing provides investors with a detailed look into the financial health and holdings of the United States Oil Fund, LP, a significant player in oil-related investments.

Risk Assessment

Risk Level: medium — The fund's performance is directly tied to volatile oil prices and commodity futures markets, posing inherent risks.

Key Numbers

Key Players & Entities

FAQ

What was the net asset value of the United States Oil Fund, LP as of June 30, 2024?

The net asset value was $1,853,625,000 as of June 30, 2024.

What is the primary investment focus of the United States Oil Fund, LP?

The fund invests in oil futures contracts, as indicated by its name and the context of its filings.

What was the total asset value reported for the fund in this 10-Q?

The total assets reported were $1,482,900,000.

What is the fiscal year end for the United States Oil Fund, LP?

The fiscal year end is December 31.

When was the United States Oil Fund, LP formerly known as?

It was formerly known as New York Oil ETF, LP, with a name change date of May 13, 2005.

Filing Stats: 4,506 words · 18 min read · ~15 pages · Grade level 13.6 · Accepted 2024-08-08 16:36:07

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. 21

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 42

Controls and Procedures

Item 4. Controls and Procedures. 43

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 45

Risk Factors

Item 1A. Risk Factors. 47

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 48

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 48

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 48

Other Information

Item 5. Other Information. 48

Exhibits

Item 6. Exhibits. 49 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 June 30, 2024 (Unaudited) and December 31, 2023 2 Condensed Schedules of Investments (Unaudited) at June 30, 2024 and December 31, 2023 3 Condensed Statements of Operations (Unaudited) for the three and six months ended June 30, 2024 and 2023 5 Condensed Statements of Changes in Partners' Capital (Unaudited) for the three and six months ended June 30, 2024 and 2023 6 Condensed Statements of Cash Flows (Unaudited) for the six months ended June 30, 2024 and 2023 7 Notes to Condensed Financial Statements (Unaudited) for the period ended June 30, 2024 8 1 Table of Contents United States Oil Fund, LP Condensed Statements of Financial Condition At June 30, 2024 (Unaudited) and December 31, 2023 June 30, 2024 December 31, 2023 Assets Cash and cash equivalents (at cost $ 892,937,411 and $ 952,408,574 , respectively) (Notes 2 and 5) $ 892,937,411 $ 952,408,574 Equity in trading accounts: Cash and cash equivalents (at cost $ 270,150,630 and $ 511,287,941 , respectively) 270,150,630 511,287,941 Unrealized gain (loss) on open commodity futures contracts 53,240,170 3,051,930 Unrealized gain (loss) on open OTC commodity swap contracts ( 2,224 ) ( 1,906 ) Receivable for shares sold 55,740,154 113,785,226 Dividends receivable 1,402,906 1,460,430 Interest receivable 3,873,927 4,646,281 Prepaid insurance 176,529 72,180 ETF transaction fees receivable 1,000 2,000 Total Assets $ 1,277,520,503 $ 1,586,712,656 Liabilities and Partners' Capital Payable due to Broker $ 62,746 $ 16,928,846 Payable for shares redeemed 15,925,758 — General Partner management fees payable (Note 3) 472,662 574,149 Professional fees payable 854,850 1,629,830 Brokerage commissions payable 119,336 119,336 Directors' fees payable 33,143 32,993 L

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