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 | - |
US74347W8745 | PROSHARES ULTRA EURO | ULE |
US74347W6012 | PROSHARES ULTRA GOLD | UGL |
US74347W3530 | PROSHARES ULTRA SILVER | AGQ |
US74347W8414 | PROSHARES ULTRA SILVER | - |
US74347W1484 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W1633 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W2391 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W2540 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W3126 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W3464 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W3795 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W4116 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W5444 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347W6350 | PROSHARES ULTRA VIX ST FUTUR | - |
US74347Y8396 | PROSHARES ULTRA VIX ST FUTUR | UVXY |
US74347W2706 | PROSHARES ULTRA YEN | YCL |
US74347W8661 | PROSHARES ULTRA YEN | - |
US74347W2219 | PROSHARES ULTRAPRO 3X CRUDE | - |
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 |
US74347Y8131 | PROSHARES ULTRASHORT BLOOMBE | KOLD |
US74347Y8214 | PROSHARES ULTRASHORT BLOOMBE | - |
US74347Y8628 | PROSHARES ULTRASHORT BLOOMBE | - |
US74347W8828 | PROSHARES ULTRASHORT EURO | EUO |
US74347W3951 | PROSHARES ULTRASHORT GOLD | GLL |
US74347W7002 | PROSHARES ULTRASHORT GOLD | - |
US74347W7184 | PROSHARES ULTRASHORT GOLD | - |
US74347W1146 | PROSHARES ULTRASHORT SILVER | - |
US74347W6434 | PROSHARES ULTRASHORT SILVER | - |
US74347W7267 | PROSHARES ULTRASHORT SILVER | - |
US74347W8331 | PROSHARES ULTRASHORT SILVER | - |
US74347Y8479 | PROSHARES ULTRASHORT SILVER | ZSL |
US74347W5691 | PROSHARES ULTRASHORT YEN | YCS |
US74347W8588 | PROSHARES ULTRASHORT YEN | - |
US74347W7671 | PROSHARES ULTSHRT DJ-UBS NAT | - |
US74347W3381 | PROSHARES VIX MID-TERM FUT | VIXM |
US74347W6848 | PROSHARES VIX MID-TERM FUT | - |
US74347W1716 | PROSHARES VIX SHORT-TERM FUT | - |
US74347W2623 | PROSHARES VIX SHORT-TERM FUT | - |
US74347W3613 | PROSHARES VIX SHORT-TERM FUT | - |
US74347W6921 | PROSHARES VIX SHORT-TERM FUT | - |
US74347Y8545 | PROSHARES VIX SHORT-TERM FUT | VIXY |
US74347W2052 | PROSHRE U/S DJ-AIG COMMODITY | - |
US74347W8091 | PROSHRE U/S DJ-AIG CRUDE OIL | - |
CA74624A1084 | PURE MULTI-FAMILY REIT LP | PMULF |
CA74624AUSD4 | PURE MULTI-FAMILY REIT LP | - |
US6936651016 | PVR PARTNERS LP | PVR |
US74735R1150 | QEP MIDSTREAM PARTNERS LP | QEPM |
US74734R1086 | QR ENERGY LP | QRE |
US74836B2097 | QUEST ENERGY PARTNERS LP | - |
US74839G1067 | QUICKSILVER GAS SERVICES LP | KGS |
US75885Y1073 | REGENCY ENERGY PARTNERS LP | - |
US7601131003 | RENTECH NITROGEN PARTNERS LP | RNF |
US76090H1032 | RESTAURANT BRANDS EXCHANGE UNITS | - |
CA76090H1038 | RESTAURANT BRANDS-EXCH UNITS | RSTRF |
US76218Y1038 | RHINO RESOURCE PARTNERS LP | - |
US76218Y2028 | RHINO RESOURCE PARTNERS LP | RHNO |
US7628191006 | RICE MIDSTREAM PARTNERS LP | RMP |
US7672711097 | RIO VISTA ENERGY PARTNERS LP | RVEP |
US7771491054 | ROSE ROCK MIDSTREAM LP | RRMS |
US78028T1007 | ROYAL HAWAIIAN ORCHARDS LP | - |
GG00BKTRRM22 | RTW VENTURE FUND LTD | RTWFF |
US79971C2017 | SANCHEZ MIDSTREAM PARTNERS L | - |
US79971A1060 | SANCHEZ PRODUCTION PARTNERS | - |
US79971C1027 | SANCHEZ PRODUCTION PARTNERS | - |
US80007T1016 | SANDRIDGE MISSISSIPPIAN TRUS | SDTTU |
US80007V1061 | SANDRIDGE MISSISSIPPIAN TRUS | SDRMU |
US80007A1025 | SANDRIDGE PERMIAN TRUST | PERS |
MHY737602026 | SEANERGY MARITIME CORP-UNITS | - |
MHY737601036 | SEANERGY MARTIME HOLDINGS CORP | - |
US81662W1080 | SEMGROUP ENERGY PARTNERS LP | - |
US8226341019 | SHELL MIDSTREAM PARTNERS LP | SHLX |
US1724641097 | SISECAM RESOURCES LP | SIRE |
US26923H1014 | SIT RISING RATE ETF | RISE |
US84130C1009 | SOUTHCROSS ENERGY PARTNERS L | SXEEQ |
US84756N1090 | SPECTRA ENERGY PARTNERS LP | SEP |
US8493431089 | SPRAGUE RESOURCES LP | SRLP |
US85512C2044 | STAR GAS PTNRS,LP SR SB UTS | - |
US85814R3057 | STEEL PARTNERS HLDS LP | - |
US85814R1077 | STEEL PARTNERS HOLDINGS LP | - |
US85814R2067 | STEEL PARTNERS HOLDINGS LP | - |
US86183Q1004 | STONEMOR PARTNERS LP | - |
US86324B1035 | STREAM S&P DYN GLOBAL COMM | BNPC |
US8644821048 | SUBURBAN PROPANE PARTNERS LP | SPH |
US8661421029 | SUMMIT MIDSTREAM PARTNERS LP | - |
US8661424098 | SUMMIT MIDSTREAM PARTNERS LP | SMLP |
US86722Y1010 | SUNCOKE ENERGY PARTNERS LP | SXCP |
US86764L1089 | SUNOCO LOGISTICS PARTNERS L.P | SXL |
US86765K1097 | SUNOCO LP | SUN |
US8692391035 | SUSSER PETROLEUM PARTNERS LP | SUSP |
US8746971055 | TALLGRASS ENERGY PARTNERS LP | TEP |
US87611X2045 | TARGA RESOURCES PARTNERS | - |
US87611X1054 | TARGA RESOURCES PARTNERS LP | NGLS |
US87233Q1085 | TC PIPELINES LP | TCP |
US8723841024 | TEPPCO PARTNERS LP | TPP |
US8810052014 | TERRA NITROGEN COMPANY LP | TNH |
US88160T1079 | TESORO LOGISTICS LP | TLLP |
US88166A7063 | TEUCRIUM AGRICULTURAL FUND | TAGS |
US88166A1025 | TEUCRIUM CORN FUND | CORN |
US88166A3005 | TEUCRIUM CRUDE OIL FUND | CRUD |
US88166A2015 | TEUCRIUM NATURAL GAS FUND | NAGS |
US88166A6073 | TEUCRIUM SOYBEAN FUND | SOYB |
US88166A4094 | TEUCRIUM SUGAR FUND | CANE |
US88166A5083 | TEUCRIUM WHEAT FUND | WEAT |
US89376V1008 | TRANSMONTAIGNE PARTNERS LP | TLP |
SGXC39411175 | UNITED HAMPSHIRE US REIT | UNHRF |
US91288X1090 | UNITED STATES 12 MONTH NATUR | UNL |
US91288V1035 | UNITED STATES 12 MONTH OIL | USL |
US91733T3077 | UNITED STATES 3X OIL FUND | USOU |
US91733T4067 | UNITED STATES 3X SHORT OIL F | - |
US91733T5056 | UNITED STATES 3X SHORT OIL F | USOD |
US9117182033 | UNITED STATES AGRICULTURE IN | USAG |
US91167Q1004 | UNITED STATES BRENT OIL FUND | BNO |
US9117171069 | UNITED STATES COMMODITY INDE | USCI |
US9117181043 | UNITED STATES COPPER INDEX | CPER |
US9117831084 | UNITED STATES DIESEL-HEATING | UHN |
US91201T1025 | UNITED STATES GAS FUND LP | UGA |
US91204P1075 | UNITED STATES HEATING OIL LP | - |
US9117183023 | UNITED STATES METALS INDEX F | USMI |
US91232N1081 | UNITED STATES OIL FUND LP | - |
US91232N2071 | UNITED STATES OIL FUND LP | USO |
US9126132052 | UNITED STATES SHORT OIL FUND | DNO |
US9134301046 | UNIVERSAL COMPRESSION PARTNE | - |
US9123181029 | US NATURAL GAS FUND LP | - |
US9123181102 | US NATURAL GAS FUND LP | - |
US9123182019 | US NATURAL GAS FUND LP | - |
US9123183009 | US NATURAL GAS FUND LP | UNG |
US9034171036 | US SHIPPING PARTNERS LP | - |
US90290N1090 | USA COMPRESSION PARTNERS LP | USAC |
US90290T8826 | USCF MIDSTREAM ENERGY INCOME FUND ETF | UMI |
US9033181036 | USD PARTNERS LP | USDP |
US91914J1025 | VALERO ENERGY PARTNERS LP | VLP |
US91914G1085 | VALERO GP HOLDINGS LLC | - |
US91913W1045 | VALERO LP | - |
US92205F2056 | VANGUARD NATURAL RESOU | - |
US92205F4037 | VANGUARD NATURAL RESOU | - |
US92205F1066 | VANGUARD NATURAL RESOURCES | VNRSQ |
US92205F3047 | VANGUARD NATURAL RESOURCES LLC RED | - |
KYG9325C1050 | VANTAGE DRILLING INTERNATION | VTDRF |
US93964X1063 | WASHINGTON PG INC UNRESTRICTED SHARES | - |
US95825R1032 | WESTERN GAS EQUITY PARTNERS | WGP |
US9582541044 | WESTERN GAS PARTNERS LP | - |
US9586691035 | WESTERN MIDSTREAM PARTNERS L | WES |
US95931Q2057 | WESTERN REFINING LOGISTICS L | WNRL |
US9604171036 | WESTLAKE CHEMICAL PARTNERS L | WLKP |
US96108P1030 | WESTMORELAND RESOURCE PARTNE | WMLPQ |
US96949L1052 | WILLIAMS PARTNERS LP | WPZ |
US96950F1049 | WILLIAMS PARTNERS LP | - |
US96950K1034 | WILLIAMS PIPELINE PARTNERS L | WMZ |
US976ESC3018 | WINTHROP REALTY TRUST - ESCROW | - |
US97718T1051 | WISDOMTREE COAL FUND | TONS |
US97718W1080 | WISDOMTREE CONTINUOUS COMMOD | - |
US98159G1076 | WORLD POINT TERMINALS LP | WPT |
US92930Y1073 | WP CAREY & CO LLC | - |
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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