美國公開交易合夥企業 (PTP) 相關產品的新預扣稅和暫停交易通知

尊貴的客戶,

 

美國國家稅務局Internal Revenue Service (IRS)根據美國國內稅收法規第1446條(f)項發布關於非美國籍投資人就公開交易合夥事業(Publicly Traded Partnership,以下簡稱「PTP」)利益移轉(具對價關係)之預扣稅及資訊申報之最新規定。該規定適用於2023年1月1日 (包含) 後所發生之出售、交易、或移轉 (具對價關係) 等行為。因目前美國扣繳義務人僅須就「收入」進行預扣稅,新法要求美國扣繳義務人自「總銷售收入」中扣除10%之稅款,此項修正將對投資人有顯著之影響。您可參閱該法規之增修條文(Addendum: Section 1446(f) rules applicable to PTPs),以了解更多詳細內容(可參閱IRS網站https://www.irs.gov/individuals/international-taxpayers/partnership-withholding)。此法規之修訂為重大修訂,招銀國際證券有限公司和招銀國際環球市場有限公司 (“招銀國際”) 建議您應向您的稅務顧問諮詢相關影響。

 

礙於新法規實施的影響,招銀國際將於2022年12月29日起限制客戶買入和賣出PTP相關產品。若閣下持有PTP相關產品,謹此提醒閣下留意新法規於2023年1月1日生效後賣出PTP相關產品可能因新法規造成的影響。

 

請注意:由於美國國家稅務局並未有提供PTP相關證券名單,招銀國際只能按現行市場同業所提供資料,不時更新整理一份「PTP受影響股份名單」,並將其上傳至本公司網站及網上交易平台。以下PTP 相關證券名單並非美國國內稅收法規第 1446(f) 節範圍內的所有 PTP 的詳盡列表,名單可能會不時更新,招銀國際不會另行通知,敬請閣下自行留意相關風險。此名單僅供參考,招銀國際無法保證此名單的及時性、準確性和完整性,並不會對使用此名單的信息而產生的損失承擔任何責任。自2023年1月1日起,若您賣出、交易或轉移的證券不在PTP名單,但屬於PTP證券,招銀國際保留向您要求代扣代繳以滿足IRS要求的權利。若您持有PTP相關證券或衍生品,請儘快谘詢您的稅務顧問了解相關法例對您的影響。

 

PTP標的整理如下表:

截止2024年2月7日的數據

BBG - ISIN Security Name BBG - Symbol
US28252B3096 1847 HOLDINGS LLC -
US28252B8046 1847 HOLDINGS LLC EFSH
US92891H1014 -1X SHORT VIX FUTURES ETF SVIX
US90205J1025 286 LENOX PARTNERS LLC TESLU
US92891H3093 2X LONG VIX FUTURES ETF UVIX
US00434L1098 ACCESS MIDSTREAM PARTNERS LP ACMP
US0093661058 AIRLEASE LTD -
US00162Q4525 ALERIAN MLP ETF AMLP
US01855A1016 ALLIANCE CAP MGMT LP -
US01861G1004 ALLIANCE HOLDINGS GP LP AHGP
US01877R1086 ALLIANCE RESOURCE PARTNERS ARLP
US01881G1067 ALLIANCEBERNSTEIN HOLDING LP AB
US02052T1097 ALON USA PARTNERS LP ALDW
US00162Q6769 ALPS ALERIAN ENERGY INFRASTRUCTURE ETF ENFR
US02364V1070 AMERICA FIRST MULTIFAMILY IN -
US02364V2060 AMERICA FIRST MULTIFAMILY IN GHI
US02364Y1010 AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS -
US02520N1063 AMERICAN COMMUNITY PROPERTIE -
CA0266951064 AMERICAN HOTEL INCOME PROP REIT LP UNITS -
US0268621028 AMERICAN INSD MTG INVS -
US02752P1003 AMERICAN MIDSTREAM PARTNERS -
US0291692087 AMERICAN REAL ESTATE PRTNRS: ACP PR -
US0291691097 AMERICAN REAL ESTATE PTNR-LP -
US0293162055 AMERICAN RESTAURANT PRTNR LP ICTPU
US0309751065 AMERIGAS PARTNERS-LP APU
US02686F1030 AMERN INSD MTG INVS L P 86 -
US02686G1013 AMERN INSD MTG INVS L P 88 -
US0293161065 AMERN RESTAURANT PARTNERS XXMUT
US03350F1066 ANDEAVOR LOGISTICS LP ANDX
US03676B1026 Antero Midstream Corp AM
US03673L1035 ANTERO MIDSTREAM PARTNERS LP -
GB00B15Y0C52 AP ALTERNATIVE ASSETS LP APLVF
US0376123065 APOLLO GLOBAL MANAGEMENT - A -
US0376124055 APOLLO MANAGEMENT LLC -
US0376125045 APOLLO MANAGEMENT LLC -
US03879N1019 ARC LOGISTICS PARTNERS LP ARCX
US03957U1007 ARCHROCK PARTNERS LP APLP
US30225N1054 ARCHROCK PARTNERS LP EXLP
US04014Y1010 ARES MANAGEMENT LP -
US04014Y2000 ARES MGMT LP PFD UNIT SER A -
US04929Q1022 ATLAS ENERGY GROUP LLC ATLS
US04930A1043 ATLAS ENERGY LP -
US04939R1086 ATLAS ENERGY LP -
US0493031001 ATLAS ENERGY RESOURCES LLC -
US0493921037 ATLAS PIPELINE PARTNERS LP APL
US0493923017 ATLAS PIPELINE PARTNERS, L.P. CUMV -
US04941A4085 ATLAS RESOURCE PARTNERS -
US04941A5074 ATLAS RESOURCE PARTNERS -
US04941A1016 ATLAS RESOURCE PARTNERS LP ARPJQ
US0548071028 AZTEC LAND & CATTLE LTD AZLCZ
US05501X1000 AZURE MIDSTREAM PARTNERS LP AZURQ
US0806941029 BELPOINTE PREP LLC OZ
US0917491013 BITWISE 10 CRYPTO INDEX FUND BITW
US09225M1018 BLACK STONE MINERALS LP BSM
US0925ESC094 BLACKROCK DEFINED OPPORTUNIT - ESCROW -
US09253U1088 BLACKSTONE GROUP LP/THE -
US09625U2087 BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT -
US09625U1097 BLUEKNIGHT ENERGY PARTNERS L BKEP
US0966271043 BOARDWALK PIPELINE PARTNERS BWP
US0556EL1098 BP MIDSTREAM PARTNERS LP BPMP
US26923H2004 BREAKWAVE DRY BULK SHIPPING BDRY
US1067761072 BREITBURN ENERGY PARTNERS LP BBEPQ
US1067761155 BREITBURN ENG PARTNERS LP CUM REDEE -
BMG162341090 BROOKFIELD BUSINESS PT-UNIT BBU
BMG162522756 BROOKFIELD INFRASTRUCTUR -
BMG162521014 BROOKFIELD INFRASTRUCTURE PA BIP
USG162522670 BROOKFIELD INFRASTRUCTURE PARTNERS LP -
BMG162491648 BROOKFIELD PPTY PARTNERES LP 5 BPYPN
BMG162491499 BROOKFIELD PROPERTY PART -
BMG162491564 BROOKFIELD PROPERTY PART -
BMG162491648 BROOKFIELD PROPERTY PART -
BMG162491077 BROOKFIELD PROPERTY PARTNERS BPY
BMG162582313 BROOKFIELD RENEWABLE PAR -
BMG162581083 BROOKFIELD RENEWABLE PARTNER BEP
US1181671058 BUCKEYE GP HOLDINGS LP -
US1182301010 BUCKEYE PARTNERS LP BPL
US1272072075 CADBURY SCHWEPPES DEL L P -
US1314761032 CALUMET SPECIALTY PRODUCTS CLMT
MHY110822068 CAPITAL PRODUCT PARTNERS LP (1) CPLP
TC0001464281 CAPITAL RE LLC: 7.65% CUM "MIPS" -
US14309L1026 CARLYLE GROUP INC/THE -
US1501851067 CEDAR FAIR -LP FUN
US15188T1088 CENTERLINE HOLDING CO -
US1534231089 CENTRAL ENERGY PARTNERS LP ENGY
US14309L2016 CG 5 7/8 PERP PFD -
US1609081096 CHARTERMAC -
US16411Q1013 CHENIERE ENERGY PARTNERS LP CQP
US1651851099 CHESAPEAKE GRANITE WASH TRUS CHKR
US16524K1088 CHESAPEAKE MIDSTREAM PARTNER CHKM
US12547R1059 CIFC LLC CIFC
US18383H1014 CLAYMORE MACROSHARES OIL DOW -
US18383R1095 CLAYMORE MACROSHARES OIL UP -
US12592V1008 CNX COAL RESOURCES LP -
US12654A1016 CNX MIDSTREAM PARTNERS LP CNXM
US1982811077 COLUMBIA PIPELINE PARTNERS L CPPL
US20467A1016 COMPRESSCO PARTNERS LP GSJK
US20588V3078 CONAGRA CAP L C: CAG PRB -
US2068121092 CONE MIDSTREAM PARTNERS LP CNNX
US20855T1007 CONSOL COAL RESOURCES LP CCR
US21038E1010 CONSTELLATION ENERGY PARTNER CEP
GG00B1WR8K11 CONVERSUS CAPITAL CVSUF
US21258A2015 CONVXTY SHS 1X SPIKES FUTUR SPKX
US21258A1025 CONVXTY SHS DAILY 1.5X SP FU SPKY
US2128491030 CONWEST PARTNERSHIP LP-UNITS CWPS
US2172021006 COPANO ENERGY LLC-UNITS CPNO
US2189161043 CORNERSTONE PROPANE PARTNERS -
US2263443077 CRESTWOOD EQUITY PARTNER -
US2263441097 CRESTWOOD EQUITY PARTNERS LP -
US2263442087 CRESTWOOD EQUITY PARTNERS LP CEQP
US2263721001 CRESTWOOD MIDSTREAM PARTNERS -
US2263781070 CRESTWOOD MIDSTREAM PARTNERS CMLP
US22676R1150 CRIUS ENERGY TRUST -
US22758A1051 CROSSAMERICA PARTNERS LP CAPL
US22765U1025 CROSSTEX ENERGY LP XTEX
US2284391057 CROWN PAC PARTNERS L P -
US12637A1034 CSI COMPRESSCO LP CCLP
US1266331065 CVR PARTNERS LP -
US1266332055 CVR PARTNERS LP UAN
US12663P1075 CVR REFINING LP CVRR
US2327511075 CYPRESS ENVIRONMENTAL PARTNE CELPQ
US23311P3082 DCP 7.95 PERP PFD - DCP MIDSTREAM LP -
US23311P1003 DCP MIDSTREAM L.P. DCP
US23311P2092 DCP MIDSTREAM LP -
US24664T1034 DELEK LOGISTICS PARTNERS LP DKL
US25490F2092 DIREXION DAILY GOLD BEAR 3X BARS
US25490F1003 DIREXION DAILY GOLD BULL 3X -
US2574541080 DOMINION ENERGY MIDSTREAM PA -
US25820R1059 DORCHESTER MINERALS LP DMLP
US2650261041 DUNCAN ENERGY PARTNERS LP DEP
US2662242039 DUQUESNE CAP L P -
MHY2188B1083 DYNAGAS LNG PARTNERS LP (1) DLNG
US26800L1008 DYNAMIC SHORT SHORT WEIX
SGXC28500103 EAGLE HOSPITALITY TRUST ELHYF
US26985R1041 EAGLE ROCK ENERGY PARTNERS EROC
US26827L1098 ECA MARCELLUS TRUST I ECTM
US2837021086 EL PASO PIPELINE PARTNERS LP EPB
US29102H1086 EMERGE ENERGY SERVICES LP EMESQ
US2921021000 EMPIRE STATE REALTY OP LP-ES ESBA
US2921023089 EMPIRE STATE REALTY OP -S250 FISK
US2921022099 EMPIRE STATE REALTY OP-S60 OGCP
US2924801002 ENABLE MIDSTREAM PARTNERS LP ENBL
US29250R1068 ENBRIDGE ENERGY PARTNERS LP EEP
US29257A1060 ENCORE ENERGY PARTNERS-LP ENP
US29273V1008 ENERGY TRANSFER LP ET
US29273V4077 ENERGY TRANSFER LP -
US29273V6056 ENERGY TRANSFER LP 7.6% PERP PFD U -
US29273V5066 ENERGY TRANSFER LP 7.625% PERP PFD -
US29278N1037 ENERGY TRANSFER OPERATING LP ETP
US29278N5095 ENERGY TRANSFER OPERATNG -
US29278N3017 ENERGY TRANSFER PARTNERS -
US29278N4007 ENERGY TRANSFER PARTNERS -
US29273R1095 ENERGY TRANSFER PARTNERS LP -
US29336U1079 ENLINK MIDSTREAM PARTNERS LP ENLK
TC0001373946 ENRON CAP LLC -
US29357D2080 ENRON CAPITAL RESOURCES 9% CUM RED PFD -
US2937161063 ENTERPRISE GP HOLDINGS LP -
US2937921078 ENTERPRISE PRODUCTS PARTNERS EPD
US29414J1079 ENVIVA PARTNERS LP -
US26885J1034 EQGP HOLDINGS LP EQGP
US26885B1008 EQM MIDSTREAM PARTNERS LP EQM
US092ESC0377 ESC BGIO LIQUIDATION TRUST -
US86764P1093 ETC SUNOCO HOLDINGS LLC -
US26926V1070 EV ENERGY PARTNERS LP EVEPQ
US30053M1045 EVOLVE TRANSITION INFRASTRUC SNMP
US30304T1060 FACTORSHARES 2X: GOLD-S&P500 FSG
US30304P1049 FACTORSHARES 2X: OIL-S&P500 FOL
US3030461061 FACTORSHARES 2X: S&P500-TBD FSE
US3030481028 FACTORSHARES 2X: S&P500-USD FSU
US3030471045 FACTORSHARES 2X: TBD-S&P500 FSA
US3137451015 Federal Realty Investment Trust FRT
US3152933087 FERRELLGAS PARTNERS LP-B FGPRB
US3152931008 FERRELLGAS PARTNERS-LP FGPRQ
US3152932097 FERRELLGAS PARTNERS-LP FGPR
US30242M1062 FFP PARTNERS -LP-CL A XXFPL
US34552U1043 FORESIGHT ENERGY LP FELPQ
US34958B1061 FORTRESS INVESTMENT GRP-CL A -
US34960P2002 FORTRESS TRANS & INFRAST -
US34960P3091 FORTRESS TRANS & INFRAST -
US34960P4081 FORTRESS TRANS & INFRAST -
#N/A Invalid Security FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS -
US34960P1012 FORTRESS TRANSPORTATION-CL A -
MHY2687W1084 GASLOG PARTNERS LP (1) GLOP
US36761Q1058 GATEWAY GARAGE PARTNERS LLC GWYGU
US3719271047 GENESIS ENERGY L.P. GEL
US37959R1032 GLOBAL INDEMNITY GROUP LLC-A GBLI
US37946R1095 GLOBAL PARTNERS LP GLP
US37946R2085 GLOBAL PARTNERS LP -
US37946R3075 GLOBAL PARTNERS LP -
US37954Y2937 GLOBAL X MLP & ENERGY INFRASTRUCTURE ETF MLPX
US37954Y3430 GLOBAL X MLP ETF MLPA
US38349K1051 GOULD INVESTORS LP GDVTZ
US3860872098 GRAND MET DEL L P -
CA3874371147 GRANITE REAL ESTATE INVESTME GRP.U
US3932211069 GREEN PLAINS PARTNERS LP GPP
US39525T1007 GREENHAVEN COAL FUND -
US3952581060 GREENHAVEN CONTINUOUS CMDTY -
US40274U1088 GULFTERRA ENERGY PARTNERS LP -
US4038291047 GYRODYNE LLC GYRO
US40636T2033 HALLWOOD RLTY PARTNERS L P -
BMG4285W1001 HARBOR GLOBAL COMPANY LTD -
US88166A8053 HASHDEX BITCOIN FUTURES ETF DEFI
US41988L2025 HAWAIIAN MACADAMIA NUT ORCHA NNUTU
US4223571039 HEARTLAND PARTNERS LP-A HTLLQ
US4269181081 HERITAGE PROPANE PRTNRS LP -
US4281031058 HESS MIDSTREAM LP (1) HESM
US4281041032 HESS MIDSTREAM PARTNERS LP -
US4283371098 HI-CRUSH INC HCRSQ
US43129M1071 HILAND HOLDINGS GP LP -
US4312911039 HILAND PARTNERS LP -
US4357631070 HOLLY ENERGY PARTNERS LP HEP
US4511001012 ICAHN ENTERPRISES LP IEP
US4511002002 ICAHN ENTERPRISES LP -
US4511001194 ICAHN ENTERPRISES LP-RIGHT -
US45661Q1076 INERGY HOLDINGS LP NRGP
US4566151035 INERGY LP -
US45671U1060 INERGY MIDSTREAM LP NRGM
US26923G7723 INFRACAP MLP ETF AMZA
US4608852053 INTERSTATE GEN L P -
US46140H1068 INVESCO DB AGRICULTURE FUND DBA
US46140H7008 INVESCO DB BASE METALS FUND DBB
US46138B1035 INVESCO DB COMMODITY INDEX T DBC
US46140H3049 INVESCO DB ENERGY FUND DBE
US46139B1026 INVESCO DB G10 CURRENCY HARV DBV
US46140H6018 INVESCO DB GOLD FUND DGL
US46140H4039 INVESCO DB OIL FUND DBO
US46140H5028 INVESCO DB PRECIOUS METALS F DBP
US46140H2058 INVESCO DB SILVER FUND DBS
US46141D1046 INVESCO DB US DOLLAR INDEX B UDN
US46141D2036 INVESCO DB US DOLLAR INDEX B UUP
US4642941078 ISHARE DIVERSIFIED ALT TRUST -
US45032K1025 ISHARES COMMODITY OPTIMIZED CMDT
US46428R1077 ISHARES S&P GSCI COMMODITY I GSG
IL0002320179 ISRAMCO NEGEV 2 LP ISRMF
US46643C1099 JP ENERGY PARTNERS LP JPEP
US46625H3654 JPMORGAN ALERIAN MLP ETN AMJ
US4841691078 KANEB PIPE LINE PARTNERS L P -
US4841731098 KANEB SERVICES LLC -
US4945501066 KINDER MORGAN ENERGY PRTNRS KMP
GB00B13BNQ35 KKR & CO (GUERNSEY) LP KPEQF
US48248M2017 KKR & CO LP -
US48248M3007 KKR 6 1/2 12/31/49 PFD -
US48248A6038 KKR FINANCIAL HOLDINGS -
US48248A3068 KKR FINANCIAL HOLDINGS LLC KFN
US48268Y1010 K-SEA TRANSPORTATION PARTNER KSP
US5053461068 LAACO LTD-UNITS OF LTD PRTNS LAACZ
US51508J2078 LANDMARK INFRASTRUCTURE -
US51508J3068 LANDMARK INFRASTRUCTURE -
US51508J1088 LANDMARK INFRASTRUCTURE PART LMRK
US51508J4058 LANDMARK INFRASTRUCTURE PARTNERS LP -
BMG540501027 LAZARD LTD-CL A LAZ
US5248141005 LEHIGH GAS PARTNERS LP LGP
US5327711025 LIN MEDIA LLC - A -
US5357631069 LINK ENERGY LLC LNKE
US5360201009 LINN ENERGY LLC-UNITS LINEQ
US50214A1043 LRR ENERGY LP -
US55608B1052 MACQUARIE INFRASTRUCTURE HOL MIC
US55610T1025 MACROSHARES $100 OIL DOWN -
US55610W1053 MACROSHARES $100 OIL UP -
US55610X1037 MACROSHARES MAJ MET HOU DOWN -
US55610R1068 MACROSHARES MAJ MET HOU UP UMM
US55610N1054 MACROSHARES OIL DOWN TRADEABLE -
US55610L1098 MACROSHARES OIL UP TRADEABLE T -
US55610T2015 MACROSHARES USD 100 OIL DOWN -
US55610W2044 MACROSHARES USD 100 OIL UP UOY
US55907R1086 MAGELLAN MIDSTREAM HOLDINGS -
US5590801065 MAGELLAN MIDSTREAM PARTNERS MMP
US5707591005 MARKWEST ENERGY PARTNERS LP MWE
US57118V1008 MARLIN MIDSTREAM PARTNERS LP -
US5733311055 MARTIN MIDSTREAM PARTNERS LP MMLP
US5860481002 MEMORIAL PRODUCTION PARTNERS MEMP
US55271M2061 MEPC INTL CAP L P -
US59140L1008 METAURUS US EQUITY CUMULATIV IDIV
US59140L2097 METAURUS US EQUITY EX DIVIDE XDIV
US59564N1037 MIDCOAST ENERGY PARTNERS LP MEP
US59560V1098 MID-CON ENERGY PARTNERS LP -
US59560V2088 MID-CON ENERGY PARTNERS LP MCEP
US6050342061 MISSION CAP L P -
US6050343051 MISSION CAP L P: ME PRB -
US55307U1079 ML MACADAMIA ORCHARDS LP-UT NNUT
US55336V1008 MPLX LP MPLX
US62624B1017 MUNICIPAL MORTGAGE & EQUITY MMAB
US55406N1037 MYT HLDG LLC BE+ -
US63900P1030 NATURAL RESOURCE PARTNERS LP -
US63900P5098 NATURAL RESOURCE PARTNERS LP -
US63900P6088 NATURAL RESOURCE PARTNERS LP NRP
US63900P4000 NATURAL RESOURCE PARTNERS LP -PARTNERSHIP UNITS -
MHY622674098 NAVIOS MARITIME PARTNERS LP NMM
US6442061049 NEW ENGLAND REALTY ASSOC-LP NEN
BMG1624R1079 NEW LP PREFERRED UNITS CAD BPYPM
US64881E1091 NEW SOURCE ENERGY PARTNERS L NSLPQ
US64881E3071 NEW SOURCE ENG PARTNERS LP 11%SR A -
US64ESC19977 NEW YORK REIT INC - ESCROW -
US6514261089 NEWHALL LAND & FARMING CO -
IL0004750209 NEWMED ENERGY LP DKDRF
US65341B1061 Nextera Energy Partners LP NEP
US62913M2061 NGL 9 PERP PFD -
US62913M1071 NGL ENERGY PARTNERS LP NGL
US62913M3051 NGL ENERGY PARTNERS LP -
US6546781013 NISKA GAS STORAGE PARTNERS-U NKA
US65506L1052 NOBLE MIDSTREAM PARTNERS LP NBLX
US6658261036 NORTHERN TIER ENERGY LP NTI
US67058H3003 NSUS 7 5/8 PERP PFD -
US67058H2013 NSUS 8 1/2 12/31/49 -
US6294221063 NTS REALTY HOLDINGS LP NLP
US67058H1023 NUSTAR ENERGY LP NS
US67058H4092 NUSTAR ENERGY LP -
US67059L1026 NUSTAR GP HOLDINGS LLC -
US67074P1049 NUVEEN DIVERSIFIED COMMODITY -
US6707311089 NUVEEN LONG/SHORT COMMODITY -
US6740011027 OAKTREE CAP GROUP-UTS CL A -
US6740012017 OAKTREE CAPITAL GROUP LLC OAK
US6740013007 OAKTREE CAPITAL GRP LLC -
US6740014096 OAKTREE CAPITAL GRP LLC -
US67420T2069 OASIS MIDSTREAM PARTNERS LP OMP
US67551U1051 OCH-ZIFF CAPITAL MANAGEMEN-A -
US67091N1081 OCI PARTNERS LP OCIP
US67081B1061 OCI RESOURCES LP OCIR
US6780491071 OILTANKING PARTNERS LP OILT
US68268N1037 ONEOK PARTNERS LP OKS
US6710281089 OSG AMERICA LP -
US6918071019 OXFORD RESOURCE PARTNERS LP OXF
US6931391071 PAA NATURAL GAS STORAGE LP PNG
US69422R1059 PACIFIC ENERGY PARTNERS LP -
US69318Q1040 PBF LOGISTICS LP PBFX
CA7069025095 PENGROWTH ENERGY TRUST-A -
US70788P1057 PENN VIRGINIA GP HOLDINGS LP -
US7078841027 PENN VIRGINIA RESOURCE PARTN -
US7093111042 PENNTEX MIDSTREAM PARTNERS L PTXP
US71672U1016 PETROLOGISTICS LP PDH
US55406N2027 PFD MYT HLDG CO BE+ -
US7185492078 PHILLIPS 66 PARTNERS LP PSXP
US7192171012 PHOSPHATE RESOURCE PRTNRS L.P. -
US72388B1061 PIONEER SOUTHWEST ENERGY PAR -
US7265031051 PLAINS ALL AMER PIPELINE LP PAA
US72651A2078 Plains GP Holdings LP PAGP
US69341H1059 PLM EQUIPMENT GROWTH FD III -
US7328571077 POPE RESOURCES POPE
US73936B4086 POWERSHARES DB AGRICULTURE F -
US73936B7055 POWERSHARES DB BASE METALS F -
US73935S1050 POWERSHARES DB COMMODITY IND -
US73936B1017 POWERSHARES DB ENERGY FUND -
US73935Y1029 POWERSHARES DB G10 CURR HARV -
US73936B6065 POWERSHARES DB GOLD FUND -
US73936B5075 POWERSHARES DB OIL FUND -
US73936B2007 POWERSHARES DB PREC METALS F -
US73936B3096 POWERSHARES DB SILVER FUND -
US73936D2062 POWERSHARES DB US DOL IND BE -
US73936D1072 POWERSHARES DB US DOL IND BU -
SGXC75818630 PRIME US REIT KBSUF
US74347W5360 PROSHARES MANAGED FUTURES ST -
US74347W7424 PROSHARES SHORT EURO ETF EUFX
US74347W1302 PROSHARES SHORT VIX ST FUTUR SVXY
US74347W6277 PROSHARES SHORT VIX ST FUTUR -
US74347W4942 PROSHARES ULT AUSTRALIAN DOL GDAY
US74347W7754 PROSHARES ULT DJ-UBS NAT GAS -
US74347W1062 PROSHARES ULTRA BLOOMBERG CO -
US74347W2888 PROSHARES ULTRA BLOOMBERG CO UCD
US74347W2474 PROSHARES ULTRA BLOOMBERG CR -
US74347W3209 PROSHARES ULTRA BLOOMBERG CR -
US74347W6509 PROSHARES ULTRA BLOOMBERG CR -
US74347Y8883 PROSHARES ULTRA BLOOMBERG CR UCO
US74347W1229 PROSHARES ULTRA BLOOMBERG NA -
US74347W2961 PROSHARES ULTRA BLOOMBERG NA -
US74347Y7067 PROSHARES ULTRA BLOOMBERG NA -
US74347Y8701 PROSHARES ULTRA BLOOMBERG NA BOIL
US74347W5022 PROSHARES ULTRA DJ-UBS CRUDE OIL -
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US74347W1484 PROSHARES ULTRA VIX ST FUTUR -
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US74347W3464 PROSHARES ULTRA VIX ST FUTUR -
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US74347W5444 PROSHARES ULTRA VIX ST FUTUR -
US74347W6350 PROSHARES ULTRA VIX ST FUTUR -
US74347Y8396 PROSHARES ULTRA VIX ST FUTUR UVXY
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US74347W2136 PROSHARES ULTRAPRO 3X SHORT -
US74347Y8057 PROSHARES ULTRAPRO 3X SHORT -
US74347W4603 PROSHARES ULTRASHORT AUD CROC
US74347W3878 PROSHARES ULTRASHORT BLOOMBE -
US74347W6681 PROSHARES ULTRASHORT BLOOMBE -
US74347W6764 PROSHARES ULTRASHORT BLOOMBE -
US74347Y7976 PROSHARES ULTRASHORT BLOOMBE SCO
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US74347Y8628 PROSHARES ULTRASHORT BLOOMBE -
US74347W8828 PROSHARES ULTRASHORT EURO EUO
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US74347W7184 PROSHARES ULTRASHORT GOLD -
US74347W1146 PROSHARES ULTRASHORT SILVER -
US74347W6434 PROSHARES ULTRASHORT SILVER -
US74347W7267 PROSHARES ULTRASHORT SILVER -
US74347W8331 PROSHARES ULTRASHORT SILVER -
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GG00BKTRRM22 RTW VENTURE FUND LTD RTWFF
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MHY737601036 SEANERGY MARTIME HOLDINGS CORP -
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以上資訊只供閣下參考,一切信息以美國國家稅務局的官方文件內容為準。以上信息並非投資意見,亦不構成任何投資產品之要約、招攬或建議。如有任何疑問,應諮詢閣下的法律、財務或其他專業顧問的意見。

 

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