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美国公开交易合伙事业(Public Traded Partnership)类标的参考名单

*因美国国家税务局(IRS)并未提供PTP标的相关名单，本公司将依据上手券商/保管银行所提供资料整理，并无法保证PTP标的名单之完整性及正确性，仅供参考并不定时更新，敬请阁下务必留意相关风险。 如仍有疑义，亦可向您的税务顾问为进一步洽询。
证券名称 代码
ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT AB
PROSHARES ULTRA SILVER AGQ
JPMorgan Alerian MLP ETN AMJ
Alerian MLP ETF AMLP
InfraCap MLP ETF AMZA
ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT ARLP
AMERICA FIRST MULTIFAMILY INVESTORS L P BENEFICIAL UNIT CERTIFICATES ATAX
***BROOKFIELD BUSINESS PARTNERS L P LIMITED PARTNERSHIP UNITS BBU
ETF MANAGERS GROUP COMMODITY TR I BDRY
***BROOKFIELD RENEWABLE PARTNERS L P BEP
***BROOKFIELD INFRASTRUCTURE PARTNERS L P UNITS BIP
UNITED STS BRENT OIL FD LP UNIT BNO
PROSHARES TRUST II ULTRA BLOOMBERG NAT GAS NEW BOIL
***BROOKFIELD PPTY PARTNERS LP 6.375% SER 2 CL A CUM REDMBLE PFD BPYPO
***BROOKFIELD PPTY PARTNERS LP 6.50% SER A CUM REDMBLE PFD BPYPP
BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS BSM
TEUCRIUM COMMODITY TR SUGAR FD CANE
CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS CAPL
CSI COMPRESSCO LP COMMON UNITS CCLP
CYPRESS ENVIRONMENTAL PARTNERS L P COMMON UNITS REPRESENTING LIMITED PARTNER INT CELP
CRESTWOOD EQUITY PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS CEQP
CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LIMITED PARTNER INTERE CEQP.PR
CHESAPEAKE GRANITE WASH TRUST COMMON SHARES CHKR
CINER RESOURCES LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS SIRE
CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT CLMT
TEUCRIUM COMMODITY TR CORN FD SHS CORN
UNITED STS COMMODITY INDEX FDS COM UNIT REPSTG U S COPPER INX FD CPER
Capital Product Partners LP (1) CPLP
CHENIERE ENERGY PARTNERS L P COMMON UNITS CQP
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB AGRICULTURE FUND DBA
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB BASE METALS FUND DBB
INVESCO DB COMMODITY INDEX TRACKING FD UNIT DBC
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB ENERGY FUND DBE
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB OIL FUND DBO
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB PRECIOUS METALS FUND DBP
INVESCO DB MULTI-SECTOR COMMODITY TRUST INVESCO DB SILVER FUND DBS
INVESCO DB G10 CURRENCY HARVEST FUND INVESCO DB G10 CURRENCY HARVEST FUND DBV
DCP MIDSTREAM LP COMMON UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS DCP
DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS DCP.PRB
DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS DCP.PRC
INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB GOLD FUND DGL
DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNERSHP INT DKL
Dynagas LNG Partners LP (1) DLNG
DORCHESTER MINERALS L P DMLP
ECA MARCELLUS TR I UNIT ECTM.UV
ALPS Alerian Energy Infrastructure ETF ENFR
ENTERPRISE PRODUCTS PARTNERS LP EPD
ENERGY TRANSFER LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS ET
ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT ET.PRC
ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT ET.PRD
ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT ET.PRE
PROSHARES TR II PROSHARES ULTRASHORT EURO EUO
ENVIVA PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS EVA
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC FTAI
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS FTAIP
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS FTAIO
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV FTAI.PRC
CEDAR FAIR LP-DEP RCPTS REPSTG UNITS LTD PARTNERSHIP INT FUN
GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK GBLI
GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT GEL
PROSHARES TR II PROSHARES ULTRASHORT GOLD GLL
GasLog Partners LP (1) GLOP
GLOBAL PARTNERS LP UNIT REPSTG LTD PARTNER INT GLP
GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS GLP.PRA
GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS GLP.PRB
GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT GPP
ISHARES S&P GSCI COMMODITY INDEXED GSG
GYRODYNE LLC COM GYRO
HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST HEP
Hess Midstream LP (1) HESM
METAURUS EQUITY COMPONENT TRUST U S CUMULATIVE DIVIDENDS FUND SERIES 2027 SHARES IDIV
ICAHN ENTERPRISES L P IEP
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS KOLD
***LAZARD LTD SHS A LAZ
LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S LMRKN
LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90% LMRKO
LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A LMRKP
Global X MLP ETF MLPA
Global X MLP & Energy Infrastructure ETF MLPX
MARTIN MIDSTREAM PARTNERS L P MMLP
MAGELLAN MIDSTREAM PARTNERS LP UNIT REPSTG LTD PARTNER MMP
MPLX LP COM UNIT REPSTG LTD PARTNER INT MPLX
NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT NEN
NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER INT NGL
NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS NGL.PRB
NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS NGL.PRC
NATURAL RESOURCE PARTNERS L P COM UNIT LTD PARTNERSHIP INT NEW NRP
NUSTAR ENERGY L P COM UNITS REPSTG LTD PRTNR INT NS
NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT NS.PRA
NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS NS.PRB
NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS NS.PRC
OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS OAK.PRA
OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS OAK.PRB
EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI OGCP
PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER PAA
PBF LOGISTICS LP UNIT LTD PARTNERSHIP INT PBFX
***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT RSTRF.UV
PROSHARES TRUST II ULTRASHORT BLOOMBERG CRUDE OIL SCO
SANDRIDGE MISSISSIPPIAN TR I UNIT SDTTU.UV
SHELL MIDSTREAM PARTNERS L P UNIT LTD PARTNERSHIP INT SHLX
SUMMIT MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS SMLP
Sanchez Midstream Partners LP SNMP
TEUCRIUM COMMODITY TR SOYBEAN FD SOYB
SUBURBAN PROPANE PARTNERS LP UNITS LTD PARTNERSHIP INT SPH
STEEL PARTNERS HOLDINGS LTD PARTNERSHIP UNIT SPLP
STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS SPLP.PRA
SPRAGUE RESOURCES LP UNITS SRLP
StoneMor Partners LP STON
SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS SUN
PROSHARES TRUST II SHORT VIX SHRT TRM FUTRS ETF SVXY
TEUCRIUM COMMODITY TR AGRICULTURAL FD TAGS
CVR PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS UAN
PROSHARES TRUST II ULTA BLOMBERG CRUD OIL UCO
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BEARISH FUND UDN
UNITED STATES GASOLINE FUND LP ETF UGA
PROSHARES TR II PROSHARES ULTRA GOLD ETF UGL
PROSHARES TR II PROSHARES ULTRA EURO ULE
USCF Midstream Energy Income Fund ETF UMI
United States Natural Gas Fund UNG
UNITED STS 12 MONTH NAT GAS FD UNIT BEN INT UNL
USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD USAC
UNITED STS COMMODITY INDEX FD COMMODITY INDEX FD USCI
USD PARTNERS LP COM UNIT REPSTG LTD PARTNER INTS USDP
UNITED STATES 12 MONTH OIL FUND LP UNIT BEN INT USL
United States Oil Fund USO
INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BULLISH FUND UUP
PROSHARES TR II ULTRA VIX SHORT TERM FUTURES ETF NEW 2021 UVXY
PROSHARES TR II PROSHARES VIX MID TERMFUTURES ETF VIXM
PROSHARES TRUST II VIX SHORT TERM FUTURES ETF VIXY
TEUCRIUM COMMODITY TR WHEAT FD WEAT
WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST WES
WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT WLKP
WESTMORELAND RESOURCE PARTNERS LP WMLPQ
PROSHARES TRUST II ULTRA YEN YCL
PROSHARES TR II PROSHARES ULTRASHORT YEN YCS
PROSHARES TRUST II ULTRA SHORT SILVER NEW 2021 ZSL

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