United States 12 Month Oil Fund LP Files Q2 2024 10-Q

Ticker: USL · Form: 10-Q · Filed: Aug 8, 2024 · CIK: 1405528

Sentiment: neutral

Topics: 10-Q, oil-fund, commodity-contracts, SEC-filing

Related Tickers: USO

TL;DR

**US 12 Month Oil Fund LP (USO) filed its Q2 2024 10-Q, showing asset and commodity contract details.**

AI Summary

United States 12 Month Oil Fund, LP filed its 10-Q for the period ending June 30, 2024. The filing details the fund's financial position, including its assets and commodity contracts. The fund was established on December 6, 2007, 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 Oil Fund, LP, which is relevant for those tracking oil commodity investments.

Risk Assessment

Risk Level: medium — The fund's performance is directly tied to volatile commodity markets, making it inherently risky.

Key Numbers

Key Players & Entities

FAQ

What is the total asset value reported as of June 30, 2024?

The filing indicates 'us-gaap:AssetsTotalMember' for 2024-06-30, but the specific dollar amount is not directly extractable from the provided text snippet.

What types of commodity contracts does the fund hold?

The filing mentions 'us-gaap:CommodityContractMember' and 'us-gaap:FutureMember' as types of holdings.

When was the marketing agreement for the fund initiated?

The marketing agreement is associated with the date 2022-10-01.

What is the fiscal year-end for the United States 12 Month Oil Fund, LP?

The fiscal year end is December 31 (1231).

What was the total number of open commodity contract positions in the first half of 2024?

The filing references 'us-gaap:CommodityContractMember usl:OpenPositionMember' for the period 2024-01-01 to 2024-06-30, but the exact count is not provided in the snippet.

Filing Stats: 4,627 words · 19 min read · ~15 pages · Grade level 12.7 · Accepted 2024-08-08 16:27:20

Filing Documents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION

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. 17

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 35

Controls and Procedures

Item 4. Controls and Procedures. 37

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 37

Risk Factors

Item 1A. Risk Factors. 40

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 40

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 40

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 40

Other Information

Item 5. Other Information. 40

Exhibits

Item 6. Exhibits. 41 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 at June 30, 2024 (Unaudited) 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 12 Month 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 $ 40,982,465 and $ 23,541,880 , respectively) (Notes 2 and 5) $ 40,982,465 $ 23,541,880 Equity in trading accounts: Cash and cash equivalents (at cost $ 20,284,866 and $ 45,391,063 , respectively) 20,284,866 45,391,063 Unrealized gain (loss) on open commodity futures contracts 3,444,335 ( 2,062,789 ) Dividends receivable 84,102 102,433 Interest receivable 175,101 187,110 Prepaid license fees — 551 Prepaid insurance 8,676 2,240 Total Assets $ 64,979,545 $ 67,162,488 Liabilities and Partners' Capital General Partner management fees payable (Note 3) $ 30,915 $ 35,672 Professional fees payable 58,920 175,934 Brokerage commissions payable 12,602 12,602 Directors' fees payable 1,547 1,499 License fees payable 4,277 — Total Liabilities 108,261 225,707 Commitments and Contingencies (Notes 3, 4 & 5) Partners' Capital General Partners — — Limited Partners 64,871,284 66,936,781 Total Partners' Capital 64,871,284 66,936,781 Total L

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