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重磅!美国PTP相关证券10%预扣税即将开征,哪些标的或受影响?

2022-11-22 20:45

据美国国税局,从2023年1月1日起,美国国税局和财政部将针对非美国人投资PTP(Public Traded Partnership,公开交易合伙企业)股票或ETF等相关证券,按交易总金额10%扣缴预扣税。同时,投资者在获得股息分配时,也需要按照总金额37%(个人投资者)或21%(公司或机构投资者)扣缴预扣税。

PTP是什么?新生效政策将影响哪些标的?下滑解锁↓

一、PTP是什么?

在搞清楚即将生效的法案之前,首先要看一个概念:PTP。

公开交易合伙企业(Public Traded Partnership,PTP)是美国公司/股权的一种架构,主要由公司有限合伙人和普通合伙人组成。同时常见的架构模式是公司(Corporation)和有限责任公司(Limited Liability Companies)等。

美国的私募基金大多采用PTP的组织形态,包括著名的黑石集团、KKR集团和凯雷集团。当然,并非所有的PTP模式的公司均为私募基金,不动产、矿业等其他行业公司均有采用该模式的公司。同样PTP类型的ETF也将受到此次政策生效的冲击。

再看这项即将于2023年1月1日起生效的政策,对于非美国籍投资者持有或出售、交易或转移PTP相关证券时,将产生下列美国税务成本,即上文提到的:

  • 卖出、交易或转移PTP相关证券时,按交易总金额10%扣缴预扣税;
  • 个人和机构在获得股息分配时,分别按分配股息总金额的37%(个人投资者)和21%(公司或机构投资者)扣缴预扣税。

二、哪些标的可能受到影响?

针对可能受新政策影响的PTP标的,目前IRS尚未提供完整清单,因为在美上市发行的PTP标的会随时变动,可能会有公司新注册PTP类型,或是原本是PTP模式的公司改变注册类。

市场上总结了简易分辨PTP标的的方法,如一般而言,公司名称后面有“LLC”,“LP”的均是受到影响的PTP标的;ETF 的名称简介中有Partnership关键字的也是。

这里有一份可能受PTP新政影响的股票/ETF名单,仅供投资者参考,但值得注意的是可能受影响的标的会随时变动:

代码 名称
AAAA AP ALTERNATIVE ASSETS LP
AB ALLIANCEBERNSTEIN HOLDING LP
AC ALLIANCE CAP MGMT LP
ACE PRB CAPITAL RE LLC: 7.65% CUM "MIPS"
- ACCESS MIDSTREAM PARTNERS LP
ACP AMERICAN REAL ESTATE PTNR-LP
ACP PR AMERICAN REAL ESTATE PRTNRS: ACP PR
AFREZ AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS
AGQ PROSHARES ULTRA SILVER 
- PROSHARES ULTRA SILVER
- ATLAS ENERGY LP
AHGP ALLIANCE HOLDINGS GP LP
AIA AMERICAN INSD MTG INVS
AIJ AMERN INSD MTG INVS L P 86
AIK AMERN INSD MTG INVS L P 88
AIRL AIRLEASE LTD
ALDW ALON USA PARTNERS LP
ALT ISHARE DIVERSIFIED ALT TRUST
- ANTERO MIDSTREAM PARTNERS LP
- AMERICAN MIDSTREAM PARTNERS
ANDX ANDEAVOR LOGISTICS LP
APL ATLAS PIPELINE PARTNERS LP
APL PRECL ATLAS PIPELINE PARTNERS, L.P. CUMV
APLP ARCHROCK PARTNERS LP 
APO AMERICAN COMMUNITY PROPERTIE
APO PRA.O APOLLO MANAGEMENT LLC
APO PRB.O APOLLO MANAGEMENT LLC 
- APOLLO GLOBAL MANAGEMENT - A
APU AMERIGAS PARTNERS-LP
ARCX ARC LOGISTICS PARTNERS LP
ARES PRA. ARES MGMT LP PFD UNIT SER A
- ARES MANAGEMENT LP
ARLP ALLIANCE RESOURCE PARTNERS
ARNPQ ATLAS RESOURCE PARTNERS 
ARPJQ ATLAS RESOURCE PARTNERS LP
ARPPQ ATLAS RESOURCE PARTNERS
ATAX AMERICA FIRST MULTIFAMILY IN 
- AMERICA FIRST MULTIFAMILY IN
ATLS ATLAS ENERGY LP 
- ATLAS ENERGY GROUP LLC
ATN ATLAS ENERGY RESOURCES LLC
AZLCZ AZTEC LAND & CATTLE LTD
AZURQ AZURE MIDSTREAM PARTNERS LP
BAR DIREXION DAILY GOLD BULL 3X
BARS DIREXION DAILY GOLD BEAR 3X
BBEPQ BREITBURN ENERGY PARTNERS LP
BBPPQ BREITBURN ENG PARTNERS LP CUM REDEE
BBU BROOKFIELD BUSINESS PT-UNIT 
BDRY BREAKWAVE DRY BULK SHIPPING
BEP BROOKFIELD RENEWABLE PARTNER
BEP PRA BROOKFIELD RENEWABLE PAR    
BEP.UN BROOKFIELD RENEWABLE PARTNER 
BGH BUCKEYE GP HOLDINGS LP
BGIO.ESC ESC BGIO LIQUIDATION TRUST
BHL.ESC BLACKROCK DEFINED OPPORTUNIT - ESCROW
BIP BROOKFIELD INFRASTRUCTURE PA
BIP PRA BROOKFIELD INFRASTRUCTURE PARTNERS LP
BIP PRB BROOKFIELD INFRASTRUCTUR      
BITW BITWISE 10 CRYPTO INDEX FUND
BKEP BLUEKNIGHT ENERGY PARTNERS L
- SEMGROUP ENERGY PARTNERS LP
BKEPP BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT
BNO UNITED STATES BRENT OIL FUND
BNPC STREAM S&P DYN GLOBAL COMM
BOIL PROSHARES ULTRA BLOOMBERG NA 
- PROSHARES ULT DJ-UBS NAT GAS
- PROSHARES ULTRA BLOOMBERG NA
- PROSHARES ULTRA BLOOMBERG NA
- PROSHARES ULTRA BLOOMBERG NA 
BPL BUCKEYE PARTNERS LP
BPMP BP MIDSTREAM PARTNERS LP
BPY BROOKFIELD PROPERTY PARTNERS
BPYP.PR.A NEW LP PREFERRED UNITS CAD
BPYPM NEW LP PREFERRED UNITS CAD
BPYPN BROOKFIELD PROPERTY PART  
BPYPO BROOKFIELD PROPERTY PART 
BPYPP BROOKFIELD PROPERTY PART
BSM BLACK STONE MINERALS LP
BWP BOARDWALK PIPELINE PARTNERS
- BLACKSTONE GROUP LP/THE
CAG PRB CONAGRA CAP L C: CAG PRB
CANE TEUCRIUM SUGAR FUND
CAPL CROSSAMERICA PARTNERS LP
CCAP CONVERSUS CAPITAL
CCLP CSI COMPRESSCO LP
CCR CONSOL COAL RESOURCES LP
- CYPRESS ENVIRONMENTAL PARTNE
- CONSTELLATION ENERGY PARTNER
CEQP CRESTWOOD EQUITY PARTNERS LP 
CEQP PR CRESTWOOD EQUITY PARTNER
- CRESTWOOD EQUITY PARTNERS LP
CFD NUVEEN DIVERSIFIED COMMODITY
- CARLYLE GROUP INC/THE
CHC CHARTERMAC
- CHESAPEAKE MIDSTREAM PARTNER
CHKR CHESAPEAKE GRANITE WASH TRUS
CIFC CIFC LLC
CLMT CALUMET SPECIALTY PRODUCTS
- CENTERLINE HOLDING CO
CMD PROSHARES ULTRASHORT BLOOMBE  
- PROSHRE U/S DJ-AIG COMMODITY
CMDT ISHARES COMMODITY OPTIMIZED
CMLP CRESTWOOD MIDSTREAM PARTNERS 
- CRESTWOOD MIDSTREAM PARTNERS
- CONE MIDSTREAM PARTNERS LP
CNPP CORNERSTONE PROPANE PARTNERS
- CNX COAL RESOURCES LP
CNXM CNX MIDSTREAM PARTNERS LP
CORN TEUCRIUM CORN FUND
CPER UNITED STATES COPPER INDEX
CPNO COPANO ENERGY LLC-UNITS
CPPL COLUMBIA PIPELINE PARTNERS L
CQP CHENIERE ENERGY PARTNERS LP
CROC PROSHARES ULTRASHORT AUD
CRPPE CROWN PAC PARTNERS L P
CRUD TEUCRIUM CRUDE OIL FUND
CSD PRA CADBURY SCHWEPPES DEL L P
CTF NUVEEN LONG/SHORT COMMODITY
CVRR CVR REFINING LP
CWPS CONWEST PARTNERSHIP LP-UNITS
DBA INVESCO DB AGRICULTURE FUND 
- POWERSHARES DB AGRICULTURE F
DBB INVESCO DB BASE METALS FUND
- POWERSHARES DB BASE METALS F
DBC INVESCO DB COMMODITY INDEX T
- POWERSHARES DB COMMODITY IND
DBE INVESCO DB ENERGY FUND
- POWERSHARES DB ENERGY FUND
DBO INVESCO DB OIL FUND
- POWERSHARES DB OIL FUND
DBP INVESCO DB PRECIOUS METALS F
- POWERSHARES DB PREC METALS F
DBS INVESCO DB SILVER FUND
- POWERSHARES DB SILVER FUND
DBV INVESCO DB G10 CURRENCY HARV
- POWERSHARES DB G10 CURR HARV
DCP DCP MIDSTREAM L.P.
DCP PRB DCP MIDSTREAM LP
DCP PRC DCP 7.95 PERP PFD - DCP MIDSTREAM LP
DCR MACROSHARES OIL DOWN TRADEABLE
- CLAYMORE MACROSHARES OIL DOW
DEFI HASHDEX BITCOIN FUTURES ETF
DEP DUNCAN ENERGY PARTNERS LP
DGL INVESCO DB GOLD FUND
- POWERSHARES DB GOLD FUND
DKL DELEK LOGISTICS PARTNERS LP
- DOMINION ENERGY MIDSTREAM PA
DMLP DORCHESTER MINERALS LP
DMM MACROSHARES MAJ MET HOU DOWN
DNO UNITED STATES SHORT OIL FUND
DOY MACROSHARES USD 100 OIL DOWN
- MACROSHARES $100 OIL DOWN
DQ PRA DUQUESNE CAP L P
ECSPQ ENRON CAPITAL RESOURCES 9% CUM RED PFD
ECTM ECA MARCELLUS TRUST I
ECTPQ ENRON CAP LLC
EEP ENBRIDGE ENERGY PARTNERS LP
EFSH 1847 HOLDINGS LLC 
- 1847 HOLDINGS LLC
EMESQ EMERGE ENERGY SERVICES LP
ENBL ENABLE MIDSTREAM PARTNERS LP
ENGY CENTRAL ENERGY PARTNERS LP
ENLK ENLINK MIDSTREAM PARTNERS LP
ENP ENCORE ENERGY PARTNERS-LP
EPB EL PASO PIPELINE PARTNERS LP
EPD ENTERPRISE PRODUCTS PARTNERS
EPE ENTERPRISE GP HOLDINGS LP
EQGP EQGP HOLDINGS LP
EQM EQM MIDSTREAM PARTNERS LP
EROC EAGLE ROCK ENERGY PARTNERS
ESBA EMPIRE STATE REALTY OP LP-ES
ET ENERGY TRANSFER LP
ET PRC ENERGY TRANSFER LP 
ET PRD ENERGY TRANSFER LP 7.625% PERP PFD
ET PRE ENERGY TRANSFER LP 7.6% PERP PFD U
ETP ENERGY TRANSFER OPERATING LP
ETP PRC ENERGY TRANSFER PARTNERS
ETP PRD ENERGY TRANSFER PARTNERS 
ETP PRE ENERGY TRANSFER OPERATNG
- ENERGY TRANSFER PARTNERS LP
- PROSHARES SHORT EURO ETF
EUO PROSHARES ULTRASHORT EURO
- ENVIVA PARTNERS LP
EVEPQ EV ENERGY PARTNERS LP
EXLP ARCHROCK PARTNERS LP
FELPQ FORESIGHT ENERGY LP
FGPR FERRELLGAS PARTNERS-LP 
FGPRB FERRELLGAS PARTNERS LP-B
FGPRQ FERRELLGAS PARTNERS-LP
- FORTRESS INVESTMENT GRP-CL A
- MARLIN MIDSTREAM PARTNERS LP
FISK EMPIRE STATE REALTY OP -S250
FOL FACTORSHARES 2X: OIL-S&P500
FSA FACTORSHARES 2X: TBD-S&P500
FSE FACTORSHARES 2X: S&P500-TBD
FSG FACTORSHARES 2X: GOLD-S&P500
FSU FACTORSHARES 2X: S&P500-USD
FTAI FORTRESS TRANSPORTATION-CL A
FTAIN FORTRESS TRANS & INFRAST  
FTAIO FORTRESS TRANS & INFRAST 
FTAIP FORTRESS TRANS & INFRAST
FUN CEDAR FAIR -LP
FUR.ESC WINTHROP REALTY TRUST - ESCROW
FUTS PROSHARES MANAGED FUTURES ST
GBLI GLOBAL INDEMNITY GROUP LLC-A
- GREENHAVEN CONTINUOUS CMDTY
GCC.USD WISDOMTREE CONTINUOUS COMMOD
GDAY PROSHARES ULT AUSTRALIAN DOL
GDVTZ GOULD INVESTORS LP
GEL GENESIS ENERGY L.P.
GFWQZ PLM EQUIPMENT GROWTH FD III
GLL PROSHARES ULTRASHORT GOLD
- PROSHARES ULTRASHORT GOLD
- PROSHARES ULTRASHORT GOLD 
GLP GLOBAL PARTNERS LP
GLP PRA GLOBAL PARTNERS LP 
GLP PRB GLOBAL PARTNERS LP  
GPP GREEN PLAINS PARTNERS LP
GRM PRA GRAND MET DEL L P
GRP U GRANITE REAL ESTATE INVESTME 
GRT.UN GRANITE REAL ESTATE INVESTME
GSG ISHARES S&P GSCI COMMODITY I 
GSJK COMPRESSCO PARTNERS LP
GTM GULFTERRA ENERGY PARTNERS LP
GWYGU GATEWAY GARAGE PARTNERS LLC
GYRO GYRODYNE LLC
HCRSQ HI-CRUSH INC
HEP HOLLY ENERGY PARTNERS LP
- HESS MIDSTREAM PARTNERS LP
HLND HILAND PARTNERS LP
HOT.UN AMERICAN HOTEL INCOME PROPER
HPG HERITAGE PROPANE PRTNRS LP
HPGP HILAND HOLDINGS GP LP
HRBGF HARBOR GLOBAL COMPANY LTD
HRY HALLWOOD RLTY PARTNERS L P
HTLLQ HEARTLAND PARTNERS LP-A
- AMERICAN RESTAURANT PRTNR LP 
IDIV METAURUS US EQUITY CUMULATIV
IEP ICAHN ENTERPRISES LP
IEP PRCL ICAHN ENTERPRISES LP 
IEPRR ICAHN ENTERPRISES LP-RIGHT
IGLPA INTERSTATE GEN L P
JPEP JP ENERGY PARTNERS LP
KFN KKR FINANCIAL HOLDINGS LLC
KFN PRCL KKR FINANCIAL HOLDINGS 
- QUICKSILVER GAS SERVICES LP
KKR KKR & CO (GUERNSEY) LP
KKR PRA.O KKR & CO LP 
KKR PRB.O KKR 6 1/2 12/31/49 PFD
KMP KINDER MORGAN ENERGY PRTNRS
KOLD PROSHARES ULTRASHORT BLOOMBE   
- PROSHARES ULTRASHORT BLOOMBE
- PROSHARES ULTRASHORT BLOOMBE 
- PROSHARES ULTSHRT DJ-UBS NAT
KPEQF KKR & CO 
KPP KANEB PIPE LINE PARTNERS L P
KSL KANEB SERVICES LLC
KSP K-SEA TRANSPORTATION PARTNER
KWH.UN CRIUS ENERGY TRUST
LAACZ LAACO LTD-UNITS OF LTD PRTNS
LAZ LAZARD LTD-CL A
- LEHIGH GAS PARTNERS LP
- LIN MEDIA LLC - A
LINEQ LINN ENERGY LLC-UNITS
LIW EAGLE HOSPITALITY TRUST
LMRK LANDMARK INFRASTRUCTURE PART
LMRKN LANDMARK INFRASTRUCTURE PARTNERS LP
LMRKO LANDMARK INFRASTRUCTURE 
LMRKP LANDMARK INFRASTRUCTURE
LNKE LINK ENERGY LLC
LRE LRR ENERGY LP
MCEP MID-CON ENERGY PARTNERS LP 
- MID-CON ENERGY PARTNERS LP
ME PRA MISSION CAP L P
ME PRB MISSION CAP L P: ME PRB
MEMPQ MEMORIAL PRODUCTION PARTNERS
MEP MIDCOAST ENERGY PARTNERS LP
MGG MAGELLAN MIDSTREAM HOLDINGS
MIC.USD MACQUARIE INFRASTRUCTURE HOL
- MUNICIPAL MORTGAGE & EQUITY
MMLP MARTIN MIDSTREAM PARTNERS LP
MMP MAGELLAN MIDSTREAM PARTNERS
MPLX MPLX LP
MUK PRA MEPC INTL CAP L P
MWE MARKWEST ENERGY PARTNERS LP
MYTH MYT HLDG LLC BE+
NAGS TEUCRIUM NATURAL GAS FUND
NBLX NOBLE MIDSTREAM PARTNERS LP
NEN NEW ENGLAND REALTY ASSOC-LP
NGL NGL ENERGY PARTNERS LP
NGL PRB NGL 9 PERP PFD
NGL PRC NGL ENERGY PARTNERS LP 
NGLS TARGA RESOURCES PARTNERS LP
NGLS PRA TARGA RESOURCES PARTNERS
NHL NEWHALL LAND & FARMING CO
NKA NISKA GAS STORAGE PARTNERS-U
NLP NTS REALTY HOLDINGS LP
- ML MACADAMIA ORCHARDS LP-UT
NNUTU HAWAIIAN MACADAMIA NUT ORCHA 
- ROYAL HAWAIIAN ORCHARDS LP
- INERGY MIDSTREAM LP
NRGP INERGY HOLDINGS LP
- INERGY LP
NRP NATURAL RESOURCE PARTNERS LP 
- NATURAL RESOURCE PARTNERS LP
NS NUSTAR ENERGY LP
NS PRA NSUS 8 1/2 12/31/49
NS PRB NSUS 7 5/8 PERP PFD
NS PRC NUSTAR ENERGY LP 
- NUSTAR GP HOLDINGS LLC
NSLPQ NEW SOURCE ENERGY PARTNERS L
NSP NATURAL RESOURCE PARTNERS LP 
NSP NATURAL RESOURCE PARTNERS LP -PARTNERSHIP UNITS
NTI NORTHERN TIER ENERGY LP
NUSPQ NEW SOURCE ENG PARTNERS LP 11%SR A
NYRT.ESC NEW YORK REIT INC - ESCROW
OAK OAKTREE CAPITAL GROUP LLC
OAK PRA OAKTREE CAPITAL GRP LLC
OAK PRB OAKTREE CAPITAL GRP LLC 
OCIP OCI PARTNERS LP
- OCI RESOURCES LP
ODBU UNITED HAMPSHIRE US REIT
OGCP EMPIRE STATE REALTY OP-S60
- PROSHARES ULTRAPRO 3X SHORT
- PROSHARES ULTRAPRO 3X SHORT 
OILT OILTANKING PARTNERS LP
- PROSHARES ULTRAPRO 3X CRUDE
OKCMZ OAKTREE CAP GROUP-UTS CL A
OKS ONEOK PARTNERS LP
OMP OASIS MIDSTREAM PARTNERS LP
OSP OSG AMERICA LP
OXF OXFORD RESOURCE PARTNERS LP
OXMU PRIME US REIT
OZ BELPOINTE PREP LLC
- OCH-ZIFF CAPITAL MANAGEMEN-A
PAA PLAINS ALL AMER PIPELINE LP
PBFX PBF LOGISTICS LP
PDH PETROLOGISTICS LP
- SANDRIDGE PERMIAN TRUST
PFDM PFD MYT HLDG CO BE+
- PENGROWTH ENERGY TRUST-A
PLP PHOSPHATE RESOURCE PRTNRS L.P.
PNG PAA NATURAL GAS STORAGE LP
POPE POPE RESOURCES
PPX PACIFIC ENERGY PARTNERS LP
PSE PIONEER SOUTHWEST ENERGY PAR
PSXP PHILLIPS 66 PARTNERS LP
PTXP PENNTEX MIDSTREAM PARTNERS L
- PENN VIRGINIA GP HOLDINGS LP
PVR PVR PARTNERS LP
- PENN VIRGINIA RESOURCE PARTN
- QUEST ENERGY PARTNERS LP
QEPM QEP MIDSTREAM PARTNERS LP
QRE QR ENERGY LP
QSP.U RESTAURANT BRANDS EXCHANGE UNITS
QSP.UN RESTAURANT BRANDS-EXCH UNITS
RGP REGENCY ENERGY PARTNERS LP
- RHINO RESOURCE PARTNERS LP
- RHINO RESOURCE PARTNERS LP 
RISE SIT RISING RATE ETF
RMP RICE MIDSTREAM PARTNERS LP
RNF RENTECH NITROGEN PARTNERS LP
RRMS ROSE ROCK MIDSTREAM LP
RSTRF RESTAURANT BRANDS-EXCH UNITS 
RTW RTW VENTURE FUND LTD
RUF.U PURE MULTI-FAMILY REIT LP
RUF.UN PURE MULTI-FAMILY REIT LP
RUF.UN PURE MULTI-FAMILY REIT LP 
- RIO VISTA ENERGY PARTNERS LP
SCO PROSHARES ULTRASHORT BLOOMBE 
- PROSHARES ULTRASHORT BLOOMBE
- PROSHARES ULTRASHORT BLOOMBE  
- PROSHRE U/S DJ-AIG CRUDE OIL
SDRMU SANDRIDGE MISSISSIPPIAN TRUS 
SDTTU SANDRIDGE MISSISSIPPIAN TRUS
SEP SPECTRA ENERGY PARTNERS LP
SGH STAR GAS PTNRS,LP SR SB UTS
- SEANERGY MARTIME HOLDINGS CORP
SHLX SHELL MIDSTREAM PARTNERS LP
SIRE SISECAM RESOURCES LP
SMLP SUMMIT MIDSTREAM PARTNERS LP 
- SUMMIT MIDSTREAM PARTNERS LP
SNMP EVOLVE TRANSITION INFRASTRUC
- SANCHEZ MIDSTREAM PARTNERS L
SOYB TEUCRIUM SOYBEAN FUND
SPH SUBURBAN PROPANE PARTNERS LP
SPKX CONVXTY SHS 1X SPIKES FUTUR
SPKY CONVXTY SHS DAILY 1.5X SP FU
SPLP STEEL PARTNERS HOLDINGS LP
SPLP PRA STEEL PARTNERS HOLDINGS LP 
SPLP PRT STEEL PARTNERS HLDS LP
- SANCHEZ PRODUCTION PARTNERS
- SANCHEZ PRODUCTION PARTNERS 
SRG U SEANERGY MARITIME CORP-UNITS
SRLP SPRAGUE RESOURCES LP
- STONEMOR PARTNERS LP
SUN SUNOCO LP
- SUSSER PETROLEUM PARTNERS LP
SVIX -1X SHORT VIX FUTURES ETF
SVXY PROSHARES SHORT VIX ST FUTUR   
- PROSHARES SHORT VIX ST FUTUR
SXCP SUNCOKE ENERGY PARTNERS LP
SXEEQ SOUTHCROSS ENERGY PARTNERS L
- SUNOCO LOGISTICS PARTNERS L.P
TAGS TEUCRIUM AGRICULTURAL FUND
TCGP CG 5 7/8 PERP PFD
TCP TC PIPELINES LP
TEP TALLGRASS ENERGY PARTNERS LP
- TESORO LOGISTICS LP
TLP TRANSMONTAIGNE PARTNERS LP
TNH TERRA NITROGEN COMPANY LP
TONS WISDOMTREE COAL FUND
- GREENHAVEN COAL FUND
TPP TEPPCO PARTNERS LP
UAN CVR PARTNERS LP 
- CVR PARTNERS LP
UCD PROSHARES ULTRA BLOOMBERG CO 
- PROSHARES ULTRA BLOOMBERG CO
UCLP UNIVERSAL COMPRESSION PARTNE
UCO PROSHARES ULTRA BLOOMBERG CR 
- PROSHARES ULTRA BLOOMBERG CR
- PROSHARES ULTRA BLOOMBERG CR
- PROSHARES ULTRA BLOOMBERG CR 
- PROSHARES ULTRA DJ-UBS CRUDE OIL
UCR MACROSHARES OIL UP TRADEABLE T
- CLAYMORE MACROSHARES OIL UP
UDN INVESCO DB US DOLLAR INDEX B 
- POWERSHARES DB US DOL IND BE
UGA UNITED STATES GAS FUND LP
UGL PROSHARES ULTRA GOLD
UHN UNITED STATES DIESEL-HEATING
- UNITED STATES HEATING OIL LP
ULE PROSHARES ULTRA EURO
UMM MACROSHARES MAJ MET HOU UP
UNG US NATURAL GAS FUND LP  
- US NATURAL GAS FUND LP
- US NATURAL GAS FUND LP
- US NATURAL GAS FUND LP 
UNL UNITED STATES 12 MONTH NATUR
UOY MACROSHARES USD 100 OIL UP
- MACROSHARES $100 OIL UP
USAC USA COMPRESSION PARTNERS LP
USAG UNITED STATES AGRICULTURE IN
USCI UNITED STATES COMMODITY INDE
USDP USD PARTNERS LP
USL UNITED STATES 12 MONTH OIL
USMI UNITED STATES METALS INDEX F
USO UNITED STATES OIL FUND LP  
- UNITED STATES OIL FUND LP
USOD UNITED STATES 3X SHORT OIL F 
- UNITED STATES 3X SHORT OIL F
USOU UNITED STATES 3X OIL FUND
USSPQ US SHIPPING PARTNERS LP
UUP INVESCO DB US DOLLAR INDEX B
- POWERSHARES DB US DOL IND BU
UVIX 2X LONG VIX FUTURES ETF
UVXY PROSHARES ULTRA VIX ST FUTUR
- PROSHARES ULTRA VIX ST FUTUR
- PROSHARES ULTRA VIX ST FUTUR
- PROSHARES ULTRA VIX ST FUTUR
- PROSHARES ULTRA VIX ST FUTUR
- PROSHARES ULTRA VIX ST FUTUR
- PROSHARES ULTRA VIX ST FUTUR 
- PROSHARES ULTRA VIX ST FUTUR 
- PROSHARES ULTRA VIX ST FUTUR 
- PROSHARES ULTRA VIX ST FUTUR 
- PROSHARES ULTRA VIX ST FUTUR   
VEH VALERO GP HOLDINGS LLC
VIXM PROSHARES VIX MID-TERM FUT 
- PROSHARES VIX MID-TERM FUT
VIXY PROSHARES VIX SHORT-TERM FUT
- PROSHARES VIX SHORT-TERM FUT
- PROSHARES VIX SHORT-TERM FUT
- PROSHARES VIX SHORT-TERM FUT
- PROSHARES VIX SHORT-TERM FUT 
- PROSHARES VIX SHORT-TERM FUT 
VLI VALERO LP
VLP VALERO ENERGY PARTNERS LP
VNGBQ VANGUARD NATURAL RESOURCES LLC RED
VNRAQ VANGUARD NATURAL RESOU
VNRCQ VANGUARD NATURAL RESOU 
VNRSQ VANGUARD NATURAL RESOURCES
VTDRF VANTAGE DRILLING INTERNATION
WEAT TEUCRIUM WHEAT FUND
WEIX DYNAMIC SHORT SHORT
WES WESTERN MIDSTREAM PARTNERS L
- WESTERN GAS PARTNERS LP
- WESTERN GAS EQUITY PARTNERS
WLKP WESTLAKE CHEMICAL PARTNERS L
WMLPQ WESTMORELAND RESOURCE PARTNE
WMZ WILLIAMS PIPELINE PARTNERS L
WNRL WESTERN REFINING LOGISTICS L
- WP CAREY & CO LLC
WPG WASHINGTON PG INC UNRESTRICTED SHARES
WPT WORLD POINT TERMINALS LP
WPZ WILLIAMS PARTNERS LP
WPZ.USD WILLIAMS PARTNERS LP
- METAURUS US EQUITY EX DIVIDE
- CROSSTEX ENERGY LP
XXFPL FFP PARTNERS -LP-CL A
XXMUT AMERN RESTAURANT PARTNERS
- AMERICAN RESTAURANT PRTNR LP
YCL PROSHARES ULTRA YEN 
- PROSHARES ULTRA YEN
YCS PROSHARES ULTRASHORT YEN 
- PROSHARES ULTRASHORT YEN
ZSL PROSHARES ULTRASHORT SILVER
- PROSHARES ULTRASHORT SILVER
- PROSHARES ULTRASHORT SILVER
- PROSHARES ULTRASHORT SILVER 
- PROSHARES ULTRASHORT SILVER 

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风险及免责提示:以上内容仅代表作者的个人立场和观点,不代表华盛的任何立场,华盛亦无法证实上述内容的真实性、准确性和原创性。投资者在做出任何投资决定前,应结合自身情况,考虑投资产品的风险。必要时,请咨询专业投资顾问的意见。华盛不提供任何投资建议,对此亦不做任何承诺和保证。