US Natural Gas Fund LP Files Q3 2024 10-Q

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

Sentiment: neutral

Topics: 10-Q, natural-gas, commodity-futures, financials

Related Tickers: UNG

TL;DR

**US Natural Gas Fund LP files Q3 10-Q. Shows holdings in futures & swaps. Check full report for details.**

AI Summary

United States Natural Gas Fund, LP filed its 10-Q for the period ending September 30, 2024. The filing details the fund's financial position, including its holdings in commodity futures and OTC swap contracts. The fund's assets are primarily composed of cash equivalents and commodity contracts, with specific figures for open positions and their values to be detailed within the full report.

Why It Matters

This filing provides insight into the financial health and investment strategies of the United States Natural Gas Fund, LP, which can influence investor decisions regarding natural gas exposure.

Risk Assessment

Risk Level: medium — The fund's exposure to natural gas commodity futures and swaps carries inherent market volatility risks.

Key Numbers

Key Players & Entities

FAQ

What was the total value of the United States Natural Gas Fund, LP's open commodity futures positions as of September 30, 2024?

The filing indicates open positions in commodity futures for the period 2024-01-01 to 2024-09-30, with specific dollar values to be found within the detailed financial statements.

How does the fund's cash and cash equivalents compare to the previous year's period?

The filing provides figures for cash equivalents, such as $191,284,588 and $47,821,147, but a direct year-over-year comparison requires consulting the full comparative financial statements.

What types of OTC commodity swap contracts does the fund hold?

The fund holds 'OtcCommoditySwapContractsMember' as indicated in the filing, with open positions reported for the periods 2024-01-01 to 2024-09-30 and 2023-01-01 to 2023-09-30.

When was the fund's name last changed?

The fund's former name was United States Gas Fund LP, and the date of name change was September 22, 2006.

What is the reported Net Asset Value (NAV) per share for the fund?

The filing indicates a Net Asset Value per share of $0.25 for the reporting period.

Filing Stats: 4,517 words · 18 min read · ~15 pages · Grade level 13 · Accepted 2024-11-08 12:36:02

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. 39

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 40

Risk Factors

Item 1A. Risk Factors. 43

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 43

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 43

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 44

Other Information

Item 5. Other Information . 44

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 September 30, 2024 (Unaudited) and December 31, 2023 4 Condensed Schedules of Investments at September 30, 2024 (Unaudited) and December 31, 2023 5 Condensed Statements of Operations (Unaudited) for the three and nine months ended September 30, 2024 and 2023 7 Condensed Statements of Changes in Partners' Capital (Unaudited) for the three and nine months ended September 30, 2024 and 2023 8 Condensed Statements of Cash Flows (Unaudited) for the nine months ended September 30, 2024 and 2023 9 Notes to Condensed Financial Statements (Unaudited) for the period ended September 30, 2024 10 3 Table of Contents United States Natural Gas Fund, LP Condensed Statements of Financial Condition At September 30, 2024 (Unaudited) and December 31, 2023 September 30, 2024 December 31, 2023 Assets Cash and cash equivalents (at cost $ 691,901,071 and $ 678,015,896 , respectively) (Notes 2 and 5) $ 691,901,071 $ 678,015,896 Equity in trading accounts: Cash and cash equivalents (at cost $ 126,582,872 and $ 250,808,873 , respectively) 126,582,872 250,808,873 Receivable from Broker 39,867,774 — Unrealized gain (loss) on open commodity futures contracts 70,719,850 40,072,461 Unrealized gain (loss) on open OTC commodity swap contracts ( 1,675 ) 14,903,211 Dividends receivable 979,038 316,438 Interest receivable 2,375,483 3,599,258 Prepaid insurance 77,642 41,729 Prepaid registration fees 128,580 — ETF transaction fees receivable 3,000 1,000 Total Assets $ 932,633,635 $ 987,758,866 Liabilities and Partners' Capital Payable due to Broker $ 13,454,919 $ 8,268,236 Payable for shares redeemed 27,938,745 4,072,796 General Partner management fees payable (Note 3) 431,521 500,635 Professional fees payable 784,238 844,175 Brokerage commis

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