Company: DBE
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0000950170-25-027264
Chunk: 143

Company: Invesco DB Energy Fund
Filing Date: 2025-02-26
Form: 10-K
Item: Item 8
Chunk 143
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 of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

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Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (i) relate to accounts or disclosures that are material to the financial statements and (ii) involved our especially challenging, subjective, or complex judgments. We determined there are no critical audit matters.

/s/PricewaterhouseCoopers LLP

Chicago, Illinois

February 25, 2025

We have served as the Fund’s auditor since 2013.

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Invesco DB Energy Fund

Statements of Financial Condition

December 31, 2024 and 2023

    December 31,

    2024

    2023

    Assets

    United States Treasury Obligations, at value (cost $19,832,291 and    $44,170,237, respectively)
     
    $
    19,853,708

    $
    44,203,283

    Affiliated investments, at value (cost $26,514,962 and $30,452,470, respectively)

    26,514,962

    30,474,423

    Other investments:

    Variation margin receivable- Commodity Futures Contracts

    136,953

    —

    Cash held by custodian

    648,140

    —

    Receivable for:

    Dividends from affiliates

    103,938

    192,966

    Total assets
     
    $
    47,257,701

    $
    74,870,672

    Liabilities

    Other investments:

    Variation margin payable- Commodity Futures Contracts