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Condensed Statements of Financial Condition (USD $)
Sep. 30, 2013
Dec. 31, 2012
Assets    
Cash and cash equivalents (Notes 2 and 5) $ 38,001,862 $ 39,506,019
Equity in UBS Securities LLC trading accounts:    
Cash and cash equivalents 3,989,850 4,934,103
Unrealized gain (loss)on open commodity futures contracts (1,639,350) 739,330
Receivable from General Partner (Note 3) 50,477 47,248
Dividend receivable 501 1,036
Other assets 1,684 827
Total assets 40,405,024 45,228,563
Liabilities and Partners' Capital    
Payable for units redeemed 4,249,254 0
Professional fees payable 98,858 125,339
General Partner management fees payable (Note 3) 25,659 28,273
Brokerage commissions payable 981 1,221
Other liabilities 1,240 1,109
Total liabilities 4,375,992 155,942
Commitments and Contingencies (Notes 3, 4 and 5)      
Partners' Capital    
General Partner 0 0
Limited Partners 36,029,032 45,072,621
Total Partners' Capital 36,029,032 45,072,621
Total liabilities and partners' capital $ 40,405,024 $ 45,228,563
Limited Partners' units outstanding 850,000 [1] 1,100,000 [1]
Net asset value per unit $ 42.39 $ 40.98 [1],[2],[3]
Market value per unit $ 42.48 $ 41.04 [1]
[1] On August 26, 2013, the United States Brent Oil Fund, LP executed a 2-for-1 forward unit split for all unitholders of record as of the close of markets on August 26, 2013. The 2-for-1 forward unit split was payable after the close of markets on August 28, 2013. United States Brent Oil Fund, LP began trading its post-unit split price on August 29, 2013. Historical units outstanding, net asset value per unit and market value per unit have been adjusted to reflect the 2-for-1 forward unit split on a retroactive basis.
[2] On August 26, 2013, USBO executed a 2-for-1 forward unit split for all unitholders of record as of the close of markets on August 26, 2013. The 2-for-1 forward unit split was payable after the close of markets on August 28, 2013. USBO began trading at its post split price on August 29, 2013. The Financial Highlights (Unaudited) have been adjusted for the periods shown to reflect the 2-for-1 forward unit split on a retroactive basis.
[3] On August 26, 2013, the United States Brent Oil Fund, LP executed a 2-for-1 forward unit split for all unitholders of record as of the close of markets on August 26, 2013. The 2-for-1 forward unit split was payable after the close of markets on August 28, 2013. United States Brent Oil Fund, LP began trading at its post split price on August 29, 2013. The Condensed Statement of Changes in Partners’ Capital (Unaudited) has been adjusted for the period to reflect the 2-for-1 forward unit split on a retroactive basis.