US Natural Gas Fund LP Q2 2024 10-Q Filed

Ticker: UNG · Form: 10-Q · Filed: Aug 8, 2024 · CIK: 1376227

Sentiment: neutral

Topics: natural-gas, commodity-fund, 10-q, derivatives

TL;DR

**USNAT GAS FUND LP Q2 2024 10-Q FILED: $191M NET ASSETS, $47M LOSS FROM INVESTMENTS YTD.**

AI Summary

United States Natural Gas Fund, LP filed its 10-Q for the period ending June 30, 2024. The filing details the fund's holdings in commodity contracts, including futures and OTC commodity swaps. The fund's net assets were $191,284,588 as of June 30, 2024, with a net decrease in net assets from investment activities of $47,821,147 for the six months ended June 30, 2024.

Why It Matters

This filing provides insight into the United States Natural Gas Fund's financial performance and holdings, which can influence investor decisions regarding natural gas exposure.

Risk Assessment

Risk Level: medium — The fund's performance is directly tied to the volatile natural gas market, making it inherently risky.

Key Numbers

Key Players & Entities

FAQ

What was the total value of the United States Natural Gas Fund, LP's net assets as of June 30, 2024?

The total value of the fund's net assets as of June 30, 2024, was $191,284,588.

What was the net change in the fund's assets due to investment activities for the first six months of 2024?

For the six months ended June 30, 2024, there was a net decrease in net assets from investment activities of $47,821,147.

What types of commodity contracts does the United States Natural Gas Fund, LP hold?

The fund holds commodity contracts including futures and OTC commodity swaps.

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

The fiscal year end for the fund is December 31.

When was the fund previously known as United States Gas Fund LP?

The fund was formerly known as United States Gas Fund LP until a name change on September 22, 2006.

Filing Stats: 4,543 words · 18 min read · ~15 pages · Grade level 13.2 · Accepted 2024-08-08 16:38:22

Filing Documents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION Page Item I. Condensed Financial Statements. 3

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. 19

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. 43

Other Information

Item 5. Other Information . 43

Exhibits

Item 6. Exhibits. 44 2 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 4 Condensed Schedules of Investments (Unaudited) at June 30, 2024 and December 31, 2023 5 Condensed Statements of Operations (Unaudited) for the three and six months ended June 30, 2024 and 2023 7 Condensed Statements of Changes in Partners' Capital (Unaudited) for the three and six months ended June 30, 2024 and 2023 8 Condensed Statements of Cash Flows (Unaudited) for the six months ended June 30, 2024 and 2023 9 Notes to Condensed Financial Statements (Unaudited) for the period ended June 30, 2024 10 3 Table of Contents United States Natural Gas 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 $ 539,728,879 and $ 678,015,896 , respectively) (Notes 2 and 5) $ 539,728,879 $ 678,015,896 Equity in trading accounts: Cash and cash equivalents (at cost $ 216,599,908 and $ 250,808,873 , respectively) 216,599,908 250,808,873 Unrealized gain (loss) on open commodity futures contracts ( 82,464,760 ) 40,072,461 Unrealized gain (loss) on open OTC commodity swap contracts ( 1,265 ) 14,903,211 Receivable for shares sold 38,260,430 — Dividends receivable 303,974 316,438 Interest receivable 2,745,433 3,599,258 Prepaid insurance 125,263 41,729 Prepaid registration fees 128,580 — ETF transaction fees receivable 3,000 1,000 Total Assets $ 715,429,442 $ 987,758,866 Liabilities and Partners' Capital Payable due to Broker $ 2,561,763 $ 8,268,236 Payable for shares redeemed — 4,072,796 General Partner management fees payable (Note 3) 369,563 500,635 Professional fees payable 214,179 844,175 Brokerage commissions payable 171,877 171,877 Directors'

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