United States Commodity Index Funds Trust Files 10-Q

Ticker: CPER · Form: 10-Q · Filed: Nov 8, 2024 · CIK: 1479247

Sentiment: neutral

Topics: 10-Q, commodity-funds, financial-reporting

TL;DR

**US Commodity Index Funds Trust 10-Q filed. Financials and operations detailed.**

AI Summary

United States Commodity Index Funds Trust filed its 10-Q for the period ending September 30, 2024. The filing details financial performance and operational updates for the trust, which is involved in commodity index funds. Specific financial figures and operational details are presented within the report.

Why It Matters

This filing provides investors and market participants with crucial financial and operational information about the United States Commodity Index Funds Trust, impacting investment decisions.

Risk Assessment

Risk Level: low — The filing is a standard quarterly report (10-Q) and does not inherently indicate new or elevated risks.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of United States Commodity Index Funds Trust?

The filing indicates the company is involved with commodity index funds and lists '09 Crypto Assets' as an organization name, suggesting a focus or diversification into crypto-related assets.

What period does this 10-Q filing cover?

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

When was this 10-Q report filed with the SEC?

This 10-Q report was filed on November 8, 2024.

Where is United States Commodity Index Funds Trust located?

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

What is the SEC file number for United States Commodity Index Funds Trust?

The SEC file number for United States Commodity Index Funds Trust is 001-34833.

Filing Stats: 4,179 words · 17 min read · ~14 pages · Grade level 9.3 · Accepted 2024-11-08 12:49:46

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. 34

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 73

Controls and Procedures

Item 4. Controls and Procedures. 74

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 75

Risk Factors

Item 1A. Risk Factors. 78

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 78

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 79

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 79

Other Information

Item 5. Other Information. 79

Exhibits

Item 6. Exhibits. 80 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 2 - 4 Condensed Schedules of Investments (Unaudited) September 30, 2024 and December 31, 2023 5 - 10 Condensed Statements of Operations (Unaudited) for the three and nine months ended September 30, 2024 and 2023 11 - 13 Condensed Statements of Changes in Capital (Unaudited) for the three and nine months ended September 30, 2024 and 2023 14 - 16 Condensed Statements of Cash Flows (Unaudited) for the nine months ended September 30, 2024 and 2023 17 - 19 Notes to Condensed Financial Statements (Unaudited) for the period ended September 30, 2024 20 - 33 1 Table of Contents United States Commodity Index Funds Trust Condensed Statements of Financial Condition At September 30, 2024 (Unaudited) and December 31, 2023 United States Commodity Index Fund September 30, 2024 December 31, 2023 Assets Cash and cash equivalents (at cost $ 168,639,626 and $ 159,067,804 , respectively) (Notes 2 and 6) $ 168,639,626 $ 159,067,804 Equity in trading accounts: Cash and cash equivalents (at cost $ 7,322,772 and $ 13,041,505 , respectively) 7,322,772 13,041,505 Unrealized gain (loss) on open commodity futures contracts 4,750,528 ( 3,305,080 ) Dividends receivable 249,133 268,784 Interest receivable 261,585 333,401 Prepaid insurance 13,685 14,764 Total Assets $ 181,237,329 $ 169,421,178 Liabilities and Capital Management fees payable (Note 4) $ 115,473 $ 121,486 Professional fees payable 205,955 264,875 Brokerage commissions payable 3,955 3,955 Directors' fees payable 5,131 4,294 Total Liabilities 330,514 394,610 Commitments and Contingencies (Notes 4, 5 & 6) Capital Sponsor — — Shareholders 180,906,815 169,026,568 Total Capital 180,906,815 169,026,568 Total Liabiliti

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