Natural Gas Fund LP Files Q2 2024 10-Q

Ticker: UNL · Form: 10-Q · Filed: Aug 8, 2024 · CIK: 1405513

Sentiment: neutral

Topics: natural-gas, commodity-fund, 10-q, sec-filing

Related Tickers: UNG, BOIL, KOLD

TL;DR

**NGAS 10-Q is IN!** Q2 2024 financials out, check holdings.

AI Summary

United States 12 Month Natural Gas Fund, LP filed its 10-Q for the period ending June 30, 2024. The filing details the fund's financial performance and positions, including its holdings in natural gas commodity contracts. The company is based in Walnut Creek, CA, and its fiscal year ends on December 31.

Why It Matters

This filing provides investors with an update on the financial health and holdings of the United States 12 Month Natural Gas Fund, LP, crucial for understanding its performance in the volatile natural gas market.

Risk Assessment

Risk Level: medium — Natural gas commodity funds are inherently volatile and subject to significant price fluctuations, impacting the fund's value.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of United States 12 Month Natural Gas Fund, LP?

The filing indicates the company is involved with natural gas commodity contracts and is classified under SIC code [6221].

What period does this 10-Q filing cover?

This 10-Q filing covers the period ending June 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on August 8, 2024.

Where is the United States 12 Month Natural Gas Fund, LP located?

The company's business and mailing address is located at 1850 Mt. Diablo Blvd., Suite 640, Walnut Creek, CA 94596.

What are the key financial reporting standards mentioned in the filing?

The filing references FASB standards, specifically using terms like 'GeneralPartnerMember', 'CommodityContractMember', and 'LimitedPartnerMember'.

Filing Stats: 4,655 words · 19 min read · ~16 pages · Grade level 13.2 · Accepted 2024-08-08 16:30:48

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. 20

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 38

Controls and Procedures

Item 4. Controls and Procedures. 40

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 41

Risk Factors

Item 1A. Risk Factors. 44

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 44

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 44

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 44

Other Information

Item 5. Other Information. 45

Exhibits

Item 6. Exhibits. 45 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 at June 30, 2024 (Unaudited) 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 12 Month 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 $ 17,345,462 and $ 14,477,947 , respectively) (Notes 2 and 5) $ 17,345,462 $ 14,477,947 Equity in trading accounts: Cash and cash equivalents (at cost $ 1,718,139 and $ 6,113,231 , respectively) 1,718,139 6,113,231 Unrealized gain (loss) on open commodity futures contracts ( 458,945 ) ( 4,450,405 ) Receivable from General Partner (Note 3) 80,982 168,223 Dividends receivable 47,127 53,943 Interest receivable 34,697 18,055 Prepaid license fees 5,298 6,623 Prepaid insurance 2,229 2,121 Total Assets $ 18,774,989 $ 16,389,738 Liabilities and Partners' Capital Payable due to Broker $ 500,000 $ — General Partner management fees payable (Note 3) 12,197 10,902 Professional fees payable 42,506 79,649 Brokerage commissions payable 391 391 Directors' fees payable 1,465 2,846 Total Liabilities 556,559 93,788 Commitments and Contingencies (Notes 3, 4 & 5) Partners' Capital General Partners — — Limited Partners 18,218,430 16,295

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