Dear Valued Customer,
The Internal Revenue Service (IRS) issued a notice pursuant to Section 1446(f) of the U.S. Internal Revenue Code regarding the transfer of benefits to non-U.S. investors in a Publicly Traded Partnership ("PTP") (with the latest regulations on withholding tax and information reporting (consideration relationship). This provision applies to sales, transactions, or transfers (with consideration) that occur after January 1, 2023 (inclusive). Since the US withholding agent is currently only required to withhold tax on "income", the new law requires the US withholding agent to deduct 10% of the tax from the "gross sales income". This amendment will have a significant impact on investors. You may refer to the Addendum: Section 1446(f) rules applicable to PTPs for more details (available on the IRS website https://www.irs.gov/individuals/international-taxpayers/partnership-withholding). This is a major amendment of the regulations, CMB International Securities Limited and CMB International Global Market Limited (”CMBI”) recommend you to consult your tax advisor about the impact.
In view of the impact of the new withholding regulations, starting from 29 December 2022, PTPs will not be able to purchase or sell through CMBI. Please consider the impact of the new withholding regulations if you sell the PTPs on or after 1 January 2023.
Due to the fact that the IRS has not provided an official list of PTPs, CMBI will provide and update a list of PTPs from time to time based on the market information from CMBI’s upstream partners, and will upload it to our Company’s website and online trading platform. It is not an exhaustive list of all PTPs that are in scope for Section 1446(f) of the U.S. Internal Revenue Code. The list may be subject to change from time to time without prior notice. Please be reminded to pay attention to the relevant risk. CMBI cannot guarantee the completeness and accuracy of the list which is for clients’ reference only and CMBI will not be liable for any loss arising from the use of the information on this list. If the sale of security (from 1 January 2023 onwards) is not listed in the provided PTP list but falls under PTP classification, CMBI reserves the right to claim the withholding tax from you to satisfy IRS withholding requirements. If you hold PTP securities or derivatives, we would advise you to consult tax advisors on the potential impacts.
List of PTPs as below:
Information as of 07 February 2024
| 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 | - |
The above information is for reference only as the content of the IRS official documents shall prevail. The above information is not investment advice and does not constitute an offer or solicitation to offer or recommendation of any investment product. If you are in any doubt, you should consult your professional legal, financial or other professional advisers.
Yours sincerely
CMB International Securities Limited
CMB International Global Market Limited
