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COHEN & STEERS TAX-ADVANTAGED PREFERRED SECURITIES AND INCOME FUND

SCHEDULE OF INVESTMENTS

July 31, 2025 (Unaudited)

 

              Shares      Value  

EXCHANGE-TRADED FUNDS—CORPORATE BONDS

     0.2     

iShares iBoxx $ Investment Grade Corporate Bond ETF(a)

 

    24,348      $ 2,656,610  
    

 

 

 

TOTAL EXCHANGE-TRADED FUNDS
(Identified cost—$2,561,153)

 

       2,656,610  
    

 

 

 

PREFERRED SECURITIES—EXCHANGE-TRADED

     26.5     

BANKING

     9.7     

Bank of America Corp., 4.25%, Series QQ(a)(b)

 

    45,242        798,069  

Bank of America Corp., 4.375%, Series NN(a)(b)

 

    125,000        2,226,250  

Bank of America Corp., 5.00%, Series LL(a)(b)

 

    487,866        9,976,860  

Bank of America Corp., 5.375%, Series KK(a)(b)

 

    35,839        785,949  

Federal Agricultural Mortgage Corp., 4.875%, Series G(b)

 

    407,795        7,377,012  

First Horizon Corp., 6.50%, Series E(a)(b)

 

    216,107        5,342,165  

M&T Bank Corp., 7.50%, Series J(a)(b)

 

    397,600        10,747,128  

Morgan Stanley, 5.85%, Series K(a)(b)

 

    272,177        6,483,256  

Morgan Stanley, 6.375%, Series I(a)(b)

 

    62,560        1,559,621  

Morgan Stanley, 6.50%, Series P(a)(b)

 

    210,180        5,380,608  

Morgan Stanley, 6.625%, Series Q(a)(b)

 

    728,346        18,762,193  

Morgan Stanley, 6.875%, Series F(a)(b)

 

    580,397        14,655,024  

Morgan Stanley, 7.125%, Series E(a)(b)

 

    350,000        8,900,500  

Regions Financial Corp., 5.70% to 5/15/29, Series C(a)(b)(c)

 

    88,820        2,208,953  

Wells Fargo & Co., 4.375%, Series CC(a)(b)

 

    167,799        3,011,992  

Wells Fargo & Co., 4.70%, Series AA(a)(b)

 

    209,413        4,001,882  

Wells Fargo & Co., 4.75%, Series Z(a)(b)

 

    403,986        7,788,850  

Wells Fargo & Co., 7.50%, Series L (Convertible)(b)

 

    2,033        2,408,170  
    

 

 

 
          112,414,482  
       

 

 

 

CONSUMER STAPLE PRODUCTS

     0.9     

CHS, Inc., 7.50%, Series 4(b)

 

    393,503        10,175,988  
    

 

 

 

FINANCIAL SERVICES

     3.0     

Affiliated Managers Group, Inc., 6.75%, due 3/30/64(a)

 

    151,751        3,687,550  

Apollo Global Management, Inc., 7.625% to 9/15/28, due 9/15/53(a)(c)

 

    147,108        3,917,486  

Brookfield Oaktree Holdings LLC, 6.55%, Series B(a)(b)

 

    633,858        13,507,514  

Brookfield Oaktree Holdings LLC, 6.625%, Series A(a)(b)

 

    212,311        4,653,857  

KKR & Co., Inc., 6.875%, due 6/1/65, Series T(a)

 

    106,881        2,751,117  

TPG Operating Group II LP, 6.95%, due 3/15/64(a)

 

    232,042        6,028,451  
    

 

 

 
          34,545,975  
       

 

 

 

INSURANCE

     6.7     

Allstate Corp., 5.10%, Series H(a)(b)

 

    304,000        6,575,520  

Allstate Corp., 7.375%, Series J(a)(b)

 

    127,236        3,425,193  

Arch Capital Group Ltd., 4.55%, Series G(a)(b)

 

    172,499        3,001,483  

Arch Capital Group Ltd., 5.45%, Series F(a)(b)

 

    351,086        7,274,502  

Assurant, Inc., 5.25%, due 1/15/61(a)

 

    60,964        1,202,820  

Athene Holding Ltd., 4.875%, Series D(a)(b)

 

    205,040        3,520,537  

Athene Holding Ltd., 6.35% to 6/30/29, Series A(a)(b)(c)

 

    497,843        12,391,312  

Athene Holding Ltd., 7.25% to 3/30/29, due 3/30/64(a)(c)

 

    242,600        6,108,668  

Athene Holding Ltd., 7.75% to 12/30/27, Series E(a)(b)(c)

 

    337,144        8,853,401  

Equitable Holdings, Inc., 5.25%, Series A(a)(b)

 

    286,202        5,918,657  

 

1

 

 


              Shares      Value  

F&G Annuities & Life, Inc., Senior Debt, 7.95%, due 12/15/53(a)

 

    246,148      $ 6,594,305  

Lincoln National Corp., 9.00%, Series D(a)(b)

 

    299,871        8,195,474  

MetLife, Inc., 4.75%, Series F(a)(b)

 

    32,000        648,000  

MetLife, Inc., 5.625%, Series E(a)(b)

 

    74,832        1,803,451  

RenaissanceRe Holdings Ltd., 4.20%, Series G (Bermuda)(b)

 

    103,152        1,661,779  
    

 

 

 
          77,175,102  
       

 

 

 

REAL ESTATE

     0.9     

Chatham Lodging Trust, 6.625%, Series A(b)

 

    85,000        1,721,250  

DigitalBridge Group, Inc., 7.125%, Series H(b)

 

    194,146        4,298,392  

DigitalBridge Group, Inc., 7.125%, Series J(b)

 

    170,626        3,784,485  
    

 

 

 
          9,804,127  
       

 

 

 

TELECOMMUNICATIONS

     2.8     

AT&T, Inc., 4.75%, Series C(a)(b)

 

    646,405        12,604,898  

AT&T, Inc., 5.00%, Series A(a)(b)

 

    493,265        10,087,269  

Telephone & Data Systems, Inc., 6.00%, Series VV(a)(b)

 

    97,841        1,804,188  

U.S. Cellular Corp., Senior Debt, 5.50%, due 3/1/70

 

    96,904        2,148,362  

U.S. Cellular Corp., Senior Debt, 5.50%, due 6/1/70

 

    91,356        2,051,856  

U.S. Cellular Corp., Senior Debt, 6.25%, due 9/1/69

 

    138,097        3,528,378  
    

 

 

 
          32,224,951  
       

 

 

 

UTILITIES

     2.5     

Algonquin Power & Utilities Corp., 8.864% (3 Month USD Term
SOFR + 4.01%), due 7/1/79, Series 19-A (Canada)(a)(d)

 

    237,068        6,194,587  

BIP Bermuda Holdings I Ltd., 5.125% (Canada)(a)(b)

 

    47,070        804,897  

Brookfield BRP Holdings Canada, Inc., 4.625% (Canada)(a)(b)

 

    208,034        3,266,134  

Brookfield BRP Holdings Canada, Inc., 4.875% (Canada)(a)(b)

 

    168,056        2,788,049  

Brookfield Infrastructure Finance ULC, 5.00%, due 5/24/81 (Canada)(a)

 

    192,889        3,267,540  

CMS Energy Corp., 5.875%, due 10/15/78(a)

 

    140,000        3,199,000  

SCE Trust VII, 7.50%, Series M(a)(b)

 

    278,631        6,444,735  

SCE Trust VIII, 6.95%, Series N(a)(b)

 

    147,003        3,297,277  
    

 

 

 
          29,262,219  
       

 

 

 

TOTAL PREFERRED SECURITIES—EXCHANGE-TRADED
(Identified cost—$324,874,528)

 

       305,602,844  
    

 

 

 
              Principal
Amount*
        

PREFERRED SECURITIES—OVER-THE-COUNTER

     122.3     

BANKING

     75.7     

ABN AMRO Bank NV, 6.875% to 9/22/31 (Netherlands)(b)(c)(e)(f)

 

  EUR  3,400,000        4,215,899  

AIB Group PLC, 7.125% to 10/30/29 (Ireland)(b)(c)(e)(f)

 

  EUR 6,400,000        7,864,256  

Banco Bilbao Vizcaya Argentaria SA, 9.375% to 3/19/29 (Spain)(b)(c)(e)

 

    4,900,000        5,448,604  

Banco BPM SpA, 6.25% to 5/27/30 (Italy)(b)(c)(e)(f)

 

  EUR 3,000,000        3,520,962  

Banco de Sabadell SA, 6.50% to 5/20/31 (Spain)(b)(c)(e)(f)

 

  EUR 9,600,000        11,414,168  

Banco Santander SA, 6.00% to 1/2/31 (Spain)(b)(c)(e)(f)

 

  EUR 5,800,000        6,717,877  

Banco Santander SA, 8.00% to 2/1/34 (Spain)(b)(c)(e)

 

    11,400,000        12,281,186  

Banco Santander SA, 9.625% to 11/21/28 (Spain)(b)(c)(e)

 

    5,600,000        6,265,668  

Banco Santander SA, 9.625% to 5/21/33 (Spain)(b)(c)(e)

 

    9,000,000        10,652,148  

Bank of America Corp., 5.875% to 3/15/28, Series FF(a)(b)(c)

 

    5,162,000        5,189,033  

Bank of America Corp., 6.125% to 4/27/27, Series TT(a)(b)(c)

 

    718,000        726,026  

 

2

 

 


             Principal
Amount*
     Value  

Bank of America Corp., 6.25% to 7/26/30, Series UU(a)(b)(c)

     7,690,000      $ 7,682,771  

Bank of America Corp., 6.625% to 5/1/30, Series OO(a)(b)(c)

     16,417,000        16,852,921  

Bank of Montreal, 7.70% to 5/26/29, due 5/26/84 (Canada)(a)(c)

     7,600,000        7,969,770  

Bank of Nova Scotia, 7.35% to 4/27/30, due 4/27/85 (Canada)(a)(c)

     6,000,000        6,139,814  

Bank of Nova Scotia, 8.00% to 1/27/29, due 1/27/84 (Canada)(a)(c)

     4,600,000        4,915,164  

Bank of Nova Scotia, 8.625% to 10/27/27, due 10/27/82 (Canada)(a)(c)

     10,250,000        10,912,375  

Bankinter SA, 6.00% to 6/30/30 (Spain)(b)(c)(e)(f)

   EUR  2,000,000        2,321,037  

Barclays Bank PLC, 6.278% to 12/15/34, Series 1 (United Kingdom)(b)(c)

     4,220,000        4,515,400  

Barclays PLC, 7.625% to 3/15/35 (United Kingdom)(b)(c)(e)

     7,000,000        7,148,174  

Barclays PLC, 8.00% to 3/15/29 (United Kingdom)(b)(c)(e)

     2,100,000        2,230,918  

Barclays PLC, 8.375% to 9/15/31 (United Kingdom)(b)(c)(e)(f)

   GBP 8,600,000        11,847,839  

Barclays PLC, 8.875% to 9/15/27 (United Kingdom)(b)(c)(e)(f)

   GBP 4,500,000        6,273,892  

Barclays PLC, 9.25% to 9/15/28 (United Kingdom)(b)(c)(e)

   GBP 2,700,000        3,865,278  

Barclays PLC, 9.625% to 12/15/29 (United Kingdom)(a)(b)(c)(e)

     13,800,000        15,622,704  

BNP Paribas SA, 4.625% to 2/25/31 (France)(b)(c)(e)(g)

     5,000,000        4,491,421  

BNP Paribas SA, 7.375% to 9/10/34 (France)(b)(c)(e)(g)

     1,800,000        1,854,967  

BNP Paribas SA, 7.75% to 8/16/29 (France)(a)(b)(c)(e)(g)

     19,300,000        20,461,435  

BNP Paribas SA, 8.00% to 8/22/31 (France)(a)(b)(c)(e)(g)

     14,300,000        15,336,321  

BNP Paribas SA, 8.50% to 8/14/28 (France)(a)(b)(c)(e)(g)

     15,700,000        16,779,893  

BNP Paribas SA, 9.25% to 11/17/27 (France)(b)(c)(e)(g)

     6,600,000        7,120,054  

BPER Banca SpA, 6.50% to 3/20/30 (Italy)(b)(c)(e)(f)

   EUR 1,400,000        1,662,440  

CaixaBank SA, 6.25% to 7/24/32 (Spain)(b)(c)(e)(f)

   EUR 6,200,000        7,341,013  

CaixaBank SA, 7.50% to 1/16/30 (Spain)(b)(c)(e)(f)

   EUR 1,800,000        2,285,355  

CaixaBank SA, 8.25% to 3/13/29 (Spain)(b)(c)(e)(f)

   EUR 1,400,000        1,804,398  

Canadian Imperial Bank of Commerce, 7.00% to 10/28/30, due 10/28/85 (Canada)(a)(c)

     5,200,000        5,259,800  

Charles Schwab Corp., 4.00% to 6/1/26, Series I(a)(b)(c)

     9,382,000        9,260,100  

Charles Schwab Corp., 4.00% to 12/1/30, Series H(a)(b)(c)

     11,846,000        10,838,609  

Citigroup Capital III, 7.625%, due 12/1/36(a)

     1,500,000        1,668,021  

Citigroup, Inc., 6.25% to 8/15/26, Series T(b)(c)

     6,030,000        6,078,976  

Citigroup, Inc., 6.875% to 8/15/30, Series GG(b)(c)

     13,750,000        13,901,250  

Citigroup, Inc., 6.95% to 2/15/30, Series FF(a)(b)(c)

     21,016,000        21,238,812  

Citigroup, Inc., 7.00% to 8/15/34, Series DD(b)(c)

     11,844,000        12,335,088  

Citigroup, Inc., 7.625% to 11/15/28, Series AA(a)(b)(c)

     28,450,000        29,749,937  

CoBank ACB, 6.45% to 10/1/27, Series K(b)(c)

     6,590,000        6,648,242  

CoBank ACB, 7.125% to 1/1/30, Series M(b)(c)

     5,500,000        5,691,714  

Commerzbank AG, 6.625% to 10/9/32 (Germany)(b)(c)(e)(f)

   EUR 3,200,000        3,806,121  

Commerzbank AG, 7.50% to 10/9/30 (Germany)(b)(c)(e)(f)

     6,400,000        6,634,016  

Cooperatieve Rabobank UA, 6.50% (Netherlands)(b)(f)

   EUR 4,559,050        6,017,360  

Coventry Building Society, 8.75% to 6/11/29 (United Kingdom)(b)(c)(e)(f)

   GBP 5,300,000        7,396,540  

Credit Agricole SA, 7.25% to 9/23/28 (France)(a)(b)(c)(e)(f)

   EUR 1,900,000        2,351,228  

Credit Suisse Group AG, 6.375%, Claim (Switzerland)(b)(e)(g)(h)(i)

     2,200,000        170,500  

Credit Suisse Group AG, 7.50%, Claim (Switzerland)(b)(e)(g)(h)(i)

     7,600,000        589,000  

Deutsche Bank AG, 7.375% to 10/30/31 (Germany)(b)(c)(e)(f)

   EUR 5,800,000        6,987,633  

Deutsche Bank AG, 8.125% to 10/30/29 (Germany)(b)(c)(e)(f)

   EUR 7,400,000        9,126,876  

Erste Group Bank AG, 6.375% to 4/15/32 (Austria)(a)(b)(c)(e)(f)

   EUR 3,200,000        3,771,190  

Eurobank Ergasias Services & Holdings SA, 6.625% to 6/4/31
(Greece)(b)(c)(e)(f)

   EUR 6,000,000        7,068,669  

Farm Credit Bank of Texas, 7.00% to 9/15/30, Series 6(b)(c)

     2,100,000        2,136,750  

Farm Credit Bank of Texas, 7.75% to 6/15/29(b)(c)

     3,698,000        3,839,112  

Goldman Sachs Group, Inc., 7.379% to 2/10/26, Series Q(b)(c)

     2,000,000        2,011,350  

Goldman Sachs Group, Inc., 7.50% to 2/10/29, Series W(a)(b)(c)

     21,049,000        22,285,713  

 

3

 

 


             Principal
Amount*
     Value  

Goldman Sachs Group, Inc., 7.50% to 5/10/29, Series X(a)(b)(c)

     21,064,000      $ 22,060,959  

HSBC Holdings PLC, 6.875% to 9/11/29 (United Kingdom)(a)(b)(c)(e)

     3,800,000        3,925,974  

HSBC Holdings PLC, 8.00% to 3/7/28 (United Kingdom)(a)(b)(c)(e)

     4,000,000        4,239,364  

Huntington Bancshares, Inc., 5.625% to 7/15/30, Series F(b)(c)

     1,141,000        1,171,656  

ING Groep NV, 4.875% to 5/16/29 (Netherlands)(b)(c)(e)(f)

     1,800,000        1,726,074  

ING Groep NV, 7.25% to 11/16/34 (Netherlands)(b)(c)(e)(f)

     7,400,000        7,644,773  

ING Groep NV, 7.50% to 5/16/28 (Netherlands)(b)(c)(e)(f)

     5,000,000        5,220,893  

ING Groep NV, 8.00% to 5/16/30 (Netherlands)(b)(c)(e)(f)

     10,300,000        11,138,394  

Intesa Sanpaolo SpA, 7.00% to 5/20/32 (Italy)(b)(c)(e)(f)

   EUR  3,400,000        4,196,673  

Intesa Sanpaolo SpA, 7.70% to 9/17/25 (Italy)(b)(c)(e)(g)

     1,800,000        1,808,996  

JPMorgan Chase & Co., 6.875% to 6/1/29, Series NN(a)(b)(c)

     17,757,000        18,603,529  

Julius Baer Group Ltd., 7.50% to 8/19/30 (Switzerland)(b)(c)(e)(f)

     4,400,000        4,455,000  

KBC Group NV, 6.25% to 9/17/31 (Belgium)(b)(c)(e)(f)

   EUR 800,000        956,804  

Landesbank Baden-Wuerttemberg, 6.75% to 10/15/30 (Germany)(a)(b)(c)(e)(f)

   EUR 2,200,000        2,593,826  

Lloyds Banking Group PLC, 6.75% to 9/27/31 (United Kingdom)(b)(c)(e)

     2,900,000        2,889,182  

Lloyds Banking Group PLC, 7.50% to 6/27/30 (United Kingdom)(a)(b)(c)(e)

   GBP 5,200,000        6,977,240  

Lloyds Banking Group PLC, 7.875% to 6/27/29 (United Kingdom)(b)(c)(e)(f)

   GBP 1,000,000        1,383,136  

Lloyds Banking Group PLC, 8.00% to 9/27/29 (United Kingdom)(b)(c)(e)

     8,600,000        9,206,524  

Lloyds Banking Group PLC, 8.50% to 9/27/27 (United Kingdom)(b)(c)(e)

   GBP 2,000,000        2,781,553  

Nationwide Building Society, 7.50% to 12/20/30 (United Kingdom)(b)(c)(e)(f)

   GBP 2,200,000        2,964,373  

Nationwide Building Society, 7.875% to 12/20/31 (United Kingdom)(a)(b)(c)(e)(f)

   GBP 4,800,000        6,539,220  

Nationwide Building Society, 10.25%, Series CCDS (United Kingdom)(b)(f)

   GBP 3,560,000        6,136,650  

NatWest Group PLC, 8.00% to 8/10/25 (United Kingdom)(b)(c)(e)

     4,400,000        4,414,868  

NatWest Group PLC, 8.125% to 11/10/33 (United Kingdom)(b)(c)(e)

     5,600,000        6,149,312  

Piraeus Financial Holdings SA, 6.75% to 12/30/30 (Greece)(b)(c)(e)(f)

   EUR 4,800,000        5,653,928  

PNC Financial Services Group, Inc., 6.00% to 5/15/27, Series U(a)(b)(c)

     5,481,000        5,505,218  

PNC Financial Services Group, Inc., 6.20% to 9/15/27, Series V(a)(b)(c)

     13,976,000        14,161,993  

PNC Financial Services Group, Inc., 6.25% to 3/15/30, Series W(a)(b)(c)

     23,364,000        23,688,432  

Royal Bank of Canada, 6.75% to 8/24/30, due 8/24/85 (Canada)(a)(c)

     8,400,000        8,513,400  

Skandinaviska Enskilda Banken AB, 6.875% to 6/30/27 (Sweden)(a)(b)(c)(e)(f)

     1,600,000        1,637,567  

Societe Generale SA, 6.75% to 4/6/28 (France)(b)(c)(e)(g)

     8,800,000        8,825,159  

Societe Generale SA, 8.125% to 11/21/29 (France)(b)(c)(e)(g)

     4,200,000        4,394,275  

Societe Generale SA, 8.50% to 3/25/34 (France)(b)(c)(e)(g)

     2,200,000        2,336,996  

Societe Generale SA, 9.375% to 11/22/27 (France)(b)(c)(e)(g)

     8,200,000        8,796,903  

Societe Generale SA, 10.00% to 11/14/28 (France)(b)(c)(e)(g)

     9,400,000        10,385,853  

State Street Corp., 6.70% to 3/15/29, Series I(b)(c)

     13,549,000        14,002,837  

State Street Corp., 6.70% to 9/15/29, Series J(b)(c)

     14,910,000        15,498,423  

Svenska Handelsbanken AB, 4.75% to 3/1/31 (Sweden)(a)(b)(c)(e)(f)

     2,600,000        2,426,730  

Swedbank AB, 7.625% to 3/17/28 (Sweden)(a)(b)(c)(e)(f)

     1,800,000        1,895,884  

Swedbank AB, 7.75% to 3/17/30 (Sweden)(a)(b)(c)(e)(f)

     8,200,000        8,707,375  

Toronto-Dominion Bank, 7.25% to 7/31/29, due 7/31/84 (Canada)(a)(c)

     4,200,000        4,365,106  

Toronto-Dominion Bank, 8.125% to 10/31/27, due 10/31/82 (Canada)(a)(c)

     7,305,000        7,718,375  

Truist Financial Corp., 5.125% to 12/15/27, Series M(a)(b)(c)

     2,239,000        2,206,108  

Truist Financial Corp., 6.669% to 9/1/25, Series N(a)(b)(c)

     13,158,000        13,182,348  

UBS Group AG, 4.375% to 2/10/31 (Switzerland)(b)(c)(e)(g)

     1,700,000        1,527,882  

UBS Group AG, 6.85% to 9/10/29 (Switzerland)(b)(c)(e)(g)

     3,400,000        3,484,748  

UBS Group AG, 7.00% to 2/5/35 (Switzerland)(b)(c)(e)(g)

     7,000,000        7,008,750  

UBS Group AG, 7.75% to 4/12/31 (Switzerland)(b)(c)(e)(g)

     8,300,000        8,868,085  

UBS Group AG, 9.25% to 11/13/28 (Switzerland)(b)(c)(e)(g)

     12,200,000        13,420,378  

UBS Group AG, 9.25% to 11/13/33 (Switzerland)(a)(b)(c)(e)(g)

     14,800,000        17,385,604  

 

4

 

 


              Principal
Amount*
     Value  

Wells Fargo & Co., 6.85% to 9/15/29(b)(c)

 

    12,460,000      $ 12,937,480  

Wells Fargo & Co., 7.625% to 9/15/28(a)(b)(c)

 

    35,256,000        37,616,495  
    

 

 

 
          873,931,093  
       

 

 

 

CONSUMER DISCRETIONARY PRODUCTS

     0.3     

Volkswagen International Finance NV, 7.50% to 9/6/28, Series PNC5
(Germany)(a)(b)(c)(f)

 

  EUR 700,000        876,819  

Volkswagen International Finance NV, 7.875% to 9/6/32 (Germany)(a)(b)(c)(f)

 

  EUR  2,500,000        3,275,844  
    

 

 

 
          4,152,663  
       

 

 

 

ENERGY

     1.1     

BP Capital Markets PLC, 6.125% to 3/18/35(a)(b)(c)

 

    4,419,000        4,442,904  

BP Capital Markets PLC, 6.45% to 12/1/33(a)(b)(c)

 

    8,230,000        8,542,925  
    

 

 

 
          12,985,829  
       

 

 

 

FINANCIAL SERVICES

     3.2     

AerCap Ireland Capital DAC/AerCap Global Aviation Trust, 6.95% to 12/10/29, due 3/10/55 (Ireland)(a)(c)

 

    2,610,000        2,732,058  

Ally Financial, Inc., 4.70% to 5/15/26, Series B(b)(c)

 

    4,467,000        4,350,203  

Ally Financial, Inc., 4.70% to 5/15/28, Series C(b)(c)

 

    9,752,000        8,920,105  

ARES Finance Co. III LLC, 4.125% to 6/30/26, due 6/30/51(a)(c)(g)

 

    2,881,000        2,819,794  

ILFC E-Capital Trust I, 6.43% (3 Month USD Term SOFR + 1.812%),
due 12/21/65(d)(g)

 

    1,219,000        1,022,382  

ILFC E-Capital Trust II, 6.68% (3 Month USD Term SOFR + 2.062%),
due 12/21/65(d)(g)

 

    5,352,000        4,566,287  

Nomura Holdings, Inc., 7.00% to 7/15/30 (Japan)(b)(c)(e)

 

    12,000,000        12,163,548  
    

 

 

 
          36,574,377  
       

 

 

 

HEALTH CARE

     1.3     

CVS Health Corp., 7.00% to 12/10/29, due 3/10/55(a)(c)

 

    14,473,000        14,926,584  
    

 

 

 

INSURANCE

     12.3     

Argentum Netherlands BV for Swiss Re Ltd., 5.625% to 8/15/27, due 8/15/52 (Switzerland)(a)(c)(f)

 

    5,900,000        5,943,837  

Athene Holding Ltd., 6.875% to 3/28/35, due 6/28/55(a)(c)

 

    4,425,000        4,379,555  

Athora Netherlands NV, 6.75% to 5/18/31 (Netherlands)(b)(c)(e)(f)

 

  EUR 3,400,000        4,047,979  

AXA SA, 5.75% to 6/2/30 (France)(a)(b)(c)(e)(f)

 

  EUR 5,300,000        6,309,873  

Dai-ichi Life Insurance Co. Ltd., 6.20% to 1/16/35 (Japan)(a)(b)(c)(g)

 

    6,000,000        6,119,322  

Enstar Finance LLC, 5.50% to 1/15/27, due 1/15/42(a)(c)

 

    2,627,000        2,585,743  

Equitable Holdings, Inc., 6.70% to 12/28/34, due 3/28/55(a)(c)

 

    1,020,000        1,042,296  

Fidelis Insurance Holdings Ltd., 7.75% to 12/15/34, due 6/15/55 (United Kingdom)(c)

 

    2,400,000        2,524,426  

Global Atlantic Fin Co., 4.70% to 7/15/26, due 10/15/51(c)(g)

 

    7,910,000        7,744,555  

Global Atlantic Fin Co., 7.95% to 7/15/29, due 10/15/54(c)(g)

 

    7,506,000        7,862,573  

Lancashire Holdings Ltd., 5.625% to 3/18/31, due 9/18/41
(United Kingdom)(c)(f)

 

    3,500,000        3,378,075  

Lincoln National Corp., 9.25% to 12/1/27, Series C(a)(b)(c)

 

    14,850,000        16,158,820  

Meiji Yasuda Life Insurance Co., 6.10% to 6/11/35, due 6/11/55 (Japan)(a)(c)(g)

 

    11,400,000        11,549,796  

MetLife Capital Trust IV, 7.875%, due 12/15/37(a)(g)

 

    7,800,000        8,529,573  

MetLife, Inc., 9.25%, due 4/8/38(a)(g)

 

    5,500,000        6,515,030  

Prudential Financial, Inc., 6.75% to 12/1/32, due 3/1/53(a)(c)

 

    4,210,000        4,416,370  

Reinsurance Group of America, Inc., 6.65% to 6/15/35, due 9/15/55(a)(c)

 

    1,836,000        1,841,484  

RLGH Finance Bermuda Ltd., 6.75%, due 7/2/35 (Bermuda)(f)

 

    4,600,000        4,704,358  

Rothesay Life PLC, 4.875% to 4/13/27,
Series NC6 (United Kingdom)(b)(c)(e)(f)

 

    5,200,000        5,023,520  

SBL Holdings, Inc., 6.50% to 11/13/26(b)(c)(g)

 

    6,300,000        5,877,350  

SBL Holdings, Inc., 9.508% to 5/13/30(b)(c)(g)

 

    4,118,000        4,210,655  

Sumitomo Life Insurance Co., 5.875% to 1/18/34 (Japan)(a)(b)(c)(g)

 

    3,600,000        3,598,241  

Voya Financial, Inc., 7.758% to 9/15/28, Series A(b)(c)

 

    11,285,000        11,950,815  

 

5

 

 


              Principal
Amount*
     Value  

Zurich Finance Ireland II DAC, 6.25% to 5/22/35, due 11/22/55 (Ireland)(a)(c)(f)

 

    5,400,000      $ 5,568,744  
    

 

 

 
          141,882,990  
       

 

 

 

PIPELINES

     11.4     

Enbridge, Inc., 5.50% to 7/15/27, due 7/15/77, Series 2017-A (Canada)(c)

 

    560,000        555,413  

Enbridge, Inc., 6.00% to 1/15/27, due 1/15/77, Series 16-A (Canada)(c)

 

    1,000,000        1,000,608  

Enbridge, Inc., 6.25% to 3/1/28, due 3/1/78 (Canada)(c)

 

    10,550,000        10,603,784  

Enbridge, Inc., 7.20% to 3/27/34, due 6/27/54 (Canada)(a)(c)

 

    6,120,000        6,319,426  

Enbridge, Inc., 7.375% to 10/15/27, due 1/15/83 (Canada)(c)

 

    3,512,000        3,625,532  

Enbridge, Inc., 7.625% to 10/15/32, due 1/15/83 (Canada)(c)

 

    10,208,000        10,860,710  

Enbridge, Inc., 8.25% to 10/15/28, due 1/15/84, Series NC5 (Canada)(a)(c)

 

    13,707,000        14,608,071  

Enbridge, Inc., 8.50% to 10/15/33, due 1/15/84 (Canada)(a)(c)

 

    13,710,000        15,475,368  

Energy Transfer LP, 6.50% to 11/15/26, Series H(b)(c)

 

    4,425,000        4,444,505  

Energy Transfer LP, 6.625% to 2/15/28, Series B(b)(c)

 

    10,718,000        10,702,449  

Energy Transfer LP, 7.125% to 5/15/30, Series G(b)(c)

 

    11,066,000        11,357,412  

Energy Transfer LP, 8.00% to 2/15/29, due 5/15/54(c)

 

    2,680,000        2,857,657  

Enterprise Products Operating LLC, 7.369% (3 Month USD Term
SOFR + 3.039%), due 6/1/67(a)(d)

 

    1,500,000        1,482,328  

South Bow Canadian Infrastructure Holdings Ltd., 7.50% to 12/1/34, due 3/1/55 (Canada)(c)(g)

 

    6,500,000        6,759,012  

South Bow Canadian Infrastructure Holdings Ltd., 7.625% to 12/1/29,
due 3/1/55 (Canada)(c)(g)

 

    6,630,000        6,853,270  

Transcanada Trust, 5.60% to 12/7/31, due 3/7/82 (Canada)(c)

 

    12,034,000        11,717,632  

Transcanada Trust, 5.875% to 8/15/26, due 8/15/76, Series 16-A (Canada)(c)

 

    1,219,000        1,219,511  

Venture Global LNG, Inc., 9.00% to 9/30/29(a)(b)(c)(g)

 

    10,870,000        10,882,555  
    

 

 

 
          131,325,243  
       

 

 

 

REAL ESTATE

     0.6     

Scentre Group Trust 2, 5.125% to 6/24/30, due 9/24/80 (Australia)(c)(g)

 

    3,100,000        3,052,981  

Unibail-Rodamco-Westfield SE, 4.875% to 7/4/30 (France)(b)(c)(f)

 

  EUR  3,400,000        3,929,362  
    

 

 

 
          6,982,343  
       

 

 

 

RETAIL & WHOLESALE—STAPLES

     0.4     

Land O’ Lakes, Inc., 7.00%(a)(b)(g)

 

    3,600,000        3,008,160  

Land O’ Lakes, Inc., 7.25%(a)(b)(g)

 

    1,710,000        1,472,635  
    

 

 

 
          4,480,795  
       

 

 

 

TELECOMMUNICATIONS

     2.7     

Bell Canada, 6.875% to 6/15/30, due 9/15/55 (Canada)(c)

 

    5,420,000        5,527,928  

Bell Canada, 7.00% to 6/15/35, due 9/15/55 (Canada)(c)

 

    6,790,000        6,908,079  

TELUS Corp., 6.625% to 7/15/30, due 10/15/55 (Canada)(c)

 

    6,090,000        6,169,658  

TELUS Corp., 7.00% to 7/15/35, due 10/15/55 (Canada)(c)

 

    5,060,000        5,135,480  

Vodafone Group PLC, 7.00% to 1/4/29, due 4/4/79 (United Kingdom)(c)

 

    2,875,000        3,008,811  

Vodafone Group PLC, 8.00% to 5/30/31, due 8/30/86 (United Kingdom)(c)(f)

 

  GBP 3,500,000        5,065,279  
    

 

 

 
          31,815,235  
       

 

 

 

UTILITIES

     13.3     

AES Corp., 6.95% to 4/15/30, due 7/15/55(c)

 

    4,273,000        4,127,812  

AES Corp., 7.60% to 10/15/29, due 1/15/55(c)

 

    5,505,000        5,574,054  

Algonquin Power & Utilities Corp., 4.75% to 1/18/27, due 1/18/82 (Canada)(c)

 

    14,372,000        13,966,572  

AltaGas Ltd., 7.20% to 7/17/34, due 10/15/54 (Canada)(c)(g)

 

    6,160,000        6,222,604  

American Electric Power Co., Inc., 6.95% to 9/15/34, due 12/15/54(c)

 

    5,092,000        5,387,947  

American Electric Power Co., Inc., 7.05% to 9/15/29, due 12/15/54(c)

 

    8,305,000        8,689,065  

CenterPoint Energy, Inc., 6.85% to 11/15/34, due 2/15/55, Series B(c)

 

    3,345,000        3,496,830  

CenterPoint Energy, Inc., 7.00% to 11/15/29, due 2/15/55, Series A(c)

 

    5,240,000        5,480,673  

 

6

 

 


             Principal
Amount*
     Value  

CMS Energy Corp., 6.50% to 3/1/35, due 6/1/55(c)

     5,420,000      $ 5,478,606  

Dominion Energy, Inc., 4.35% to 1/15/27, Series C(b)(c)

     12,554,000        12,304,339  

Dominion Energy, Inc., 6.625% to 2/15/35, due 5/15/55(a)(c)

     3,760,000        3,862,189  

Dominion Energy, Inc., 6.875% to 11/3/29, due 2/1/55, Series A(a)(c)

     5,970,000        6,250,939  

Emera, Inc., 6.75% to 6/15/26, due 6/15/76, Series 16-A (Canada)(c)

     4,274,000        4,315,607  

Enel SpA, 6.625% to 4/16/31 (Italy)(b)(c)(f)

   EUR  1,000,000        1,288,473  

Entergy Corp., 7.125% to 9/1/29, due 12/1/54(a)(c)

     4,293,000        4,455,181  

EUSHI Finance, Inc., 7.625% to 9/15/29, due 12/15/54(c)

     4,965,000        5,199,979  

Evergy, Inc., 6.65% to 3/1/30, due 6/1/55(a)(c)

     5,300,000        5,365,434  

Exelon Corp., 6.50% to 12/15/34, due 3/15/55(a)(c)

     2,625,000        2,684,699  

NextEra Energy Capital Holdings, Inc., 6.375% to 5/15/30, due 8/15/55(a)(c)

     5,091,000        5,235,944  

NextEra Energy Capital Holdings, Inc., 6.50% to 5/15/35, due 8/15/55(a)(c)

     7,220,000        7,469,567  

NextEra Energy Capital Holdings, Inc., 6.70% to 6/1/29, due 9/1/54(a)(c)

     2,889,000        2,986,957  

NextEra Energy Capital Holdings, Inc., 6.75% to 3/15/34, due 6/15/54(a)(c)

     9,730,000        10,176,364  

Sempra, 4.125% to 1/1/27, due 4/1/52(a)(c)

     8,553,000        8,280,767  

Sempra, 6.40% to 7/1/34, due 10/1/54(a)(c)

     6,341,000        6,149,882  

Sempra, 6.875% to 7/1/29, due 10/1/54(a)(c)

     9,090,000        9,197,980  
     

 

 

 
           153,648,464  
        

 

 

 

TOTAL PREFERRED SECURITIES—OVER-THE-COUNTER
(Identified cost—$1,365,201,606)

        1,412,705,616  
     

 

 

 

CORPORATE BONDS

   0.4%      

INSURANCE

   0.2%      

SBL Holdings, Inc., 5.00%, due 2/18/31(a)(g)

     1,930,000        1,775,603  
     

 

 

 

REAL ESTATE

   0.2%      

Hudson Pacific Properties LP, 3.25%, due 1/15/30(a)

     3,000,000        2,400,191  
     

 

 

 

TOTAL CORPORATE BONDS
(Identified cost—$4,249,252)

        4,175,794  
     

 

 

 
          Shares         

SHORT-TERM INVESTMENTS

   0.9%      

MONEY MARKET FUNDS

        

State Street Institutional Treasury Plus Money Market Fund,
Premier Class, 4.24%(j)

     8,015,505        8,015,505  

State Street Institutional U.S. Government Money Market Fund,
Premier Class, 4.25%(j)

     2,795,539        2,795,539  
     

 

 

 

TOTAL SHORT-TERM INVESTMENTS
(Identified cost—$10,811,044)

        10,811,044  
     

 

 

 

TOTAL INVESTMENTS IN SECURITIES
(Identified cost—$1,707,697,583)

   150.3%         1,735,951,908  

LIABILITIES IN EXCESS OF OTHER ASSETS

   (50.3)         (581,054,943
  

 

     

 

 

 

NET ASSETS

   100.0%       $ 1,154,896,965  
  

 

     

 

 

 

 

7

 

 


Centrally Cleared Interest Rate Swap Contracts

 

Notional

Amount

     Fixed
Rate
Payable
     Fixed
Payment
Frequency
   Floating
Rate
Receivable
(resets daily)
    Floating
Payment
Frequency
   Maturity Date    Value     Upfront
Payments
(Receipts)
    Unrealized
Appreciation
(Depreciation)
 
$  125,000,000        0.360%      Monthly      4.504%(k)     Monthly    12/20/25    $ 2,129,226     $ (4,408   $ 2,133,634  
  35,000,000        0.349%      Monthly      4.504%(k)     Monthly    12/20/25      597,793       (1,022     598,815  
  160,000,000        0.464%      Monthly      4.504%(k)     Monthly    12/20/26      7,850,574       (14,903     7,865,477  
  70,000,000        0.930%      Monthly      4.504%(k)     Monthly     9/15/27      4,207,152       (8,087     4,215,239  
GBP  28,000,000        0.900%      Monthly      4.217%(l)     Monthly     9/15/27      2,098,264             2,098,264  
$  80,000,000        3.655%      Monthly      USD-SOFR-OIS(m)     Monthly     9/15/28      (350,866           (350,866
  80,000,000        3.588%      Monthly      USD-SOFR-OIS(m)     Monthly     9/15/28      (196,377           (196,377

 

 

 
                 $ 16,335,766     $ (28,420   $ 16,364,186  

 

 

 

Forward Foreign Currency Exchange Contracts

 

Counterparty    Contracts to
Deliver
     In Exchange
For
     Settlement
Date
     Unrealized
Appreciation
(Depreciation)
 

Brown Brothers Harriman

     EUR        3,160,416        USD        3,711,245        8/28/25      $ 98,841  

Brown Brothers Harriman

     EUR        109,088,540        USD        128,627,388        8/28/25        3,937,501  

Brown Brothers Harriman

     GBP        17,179,412        USD        23,267,194        8/28/25        573,991  

Brown Brothers Harriman

     USD        2,940,586        EUR        2,531,806        8/28/25        (46,693

 

 
                  $   4,563,640  

 

 

Glossary of Portfolio Abbreviations

 

ETF    Exchange-Traded Fund
EUR    Euro Currency
GBP    British Pound
OIS    Overnight Indexed Swap
SOFR    Secured Overnight Financing Rate
SONIA    Sterling Overnight Indexed Average
USD    United States Dollar

Fair Value Hierarchy as of Period End

Various inputs are used in determining the fair value of financial instruments. For a description of the input levels and information about the Fund’s policy regarding valuation of financial instruments, refer to the Notes to Schedule of Investments.

The following table summarizes the Fund’s financial instruments categorized in the fair value hierarchy. The breakdown of the Fund’s financial instruments into major categories is disclosed in the Schedule of Investments above.

 

8

 

 


     Quoted Prices in
Active Markets
for Identical
Investments
(Level 1)
     Other
Significant
Observable
Inputs
(Level 2)
    Significant
Unobservable
Inputs
(Level 3)
     Total  

Exchange-Traded Funds

   $ 2,656,610      $     $      $ 2,656,610  

Preferred Securities—Exchange-Traded

     305,602,844                     305,602,844  

Preferred Securities—Over-the-Counter

            1,412,705,616              1,412,705,616  

Corporate Bonds

            4,175,794              4,175,794  

Short-Term Investments

            10,811,044              10,811,044  
  

 

 

    

 

 

   

 

 

    

 

 

 

Total Investments in Securities(n)

   $ 308,259,454      $ 1,427,692,454     $      $ 1,735,951,908  
  

 

 

    

 

 

   

 

 

    

 

 

 

Forward Foreign Currency Exchange Contracts

   $      $ 4,610,333     $      $ 4,610,333  

Interest Rate Swap Contracts

            16,911,429              16,911,429  
  

 

 

    

 

 

   

 

 

    

 

 

 

Total Derivative Assets(n)

   $      $ 21,521,762     $      $ 21,521,762  
  

 

 

    

 

 

   

 

 

    

 

 

 

Forward Foreign Currency Exchange Contracts

   $      $ (46,693   $      $ (46,693

Interest Rate Swap Contracts

            (547,243            (547,243
  

 

 

    

 

 

   

 

 

    

 

 

 

Total Derivative Liabilities(n)

   $      $ (593,936   $      $ (593,936
  

 

 

    

 

 

   

 

 

    

 

 

 
 

Note: Percentages indicated are based on the net assets of the Fund.

*

Amount denominated in U.S. dollars unless otherwise indicated.

(a)

All or a portion of the security is pledged as collateral in connection with the Fund’s revolving credit agreement. $876,468,616 in aggregate has been pledged as collateral.

(b)

Perpetual security. Perpetual securities have no stated maturity date, but they may be called/redeemed by the issuer.

(c)

Security converts to floating rate after the indicated fixed–rate coupon period.

(d)

Variable rate. Rate shown is in effect at July 31, 2025.

(e)

Contingent Capital security (CoCo). CoCos are debt or preferred securities with loss absorption characteristics built into the terms of the security for the benefit of the issuer. Aggregate holdings amounted to $470,242,896 which represents 40.7% of the net assets of the Fund (26.7% of the managed assets of the Fund).

(f)

Securities exempt from registration under Regulation S of the Securities Act of 1933. These securities are subject to resale restrictions. Aggregate holdings amounted to $245,118,232 which represents 21.2% of the net assets of the Fund, of which 0.0% are illiquid.

(g)

Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may only be resold to qualified institutional buyers. Aggregate holdings amounted to $265,489,598 which represents 23.0% of the net assets of the Fund, of which 0.2% are illiquid.

(h)

Non-income producing security.

(i)

Security is in default.

(j)

Rate quoted represents the annualized seven–day yield.

(k)

Based on USD-SOFR-OIS. Represents rates in effect at July 31, 2025.

(l)

Based on 1-Month GBP SONIA. Represents rates in effect at July 31, 2025.

(m)

Represents a forward–starting interest rate swap contract with interest receipts and payments commencing on September 15, 2025 (effective date).

(n)

Portfolio holdings are disclosed individually on the Schedule of Investments.

 

9

 

 


Country Summary

   % of
Managed
Assets
 

United States

     54.6  

Canada

     11.9  

United Kingdom

     7.7  

France

     6.4  

Spain

     3.8  

Switzerland

     3.6  

Netherlands

     2.3  

Japan

     1.9  

Germany

     1.9  

Ireland

     0.9  

Sweden

     0.8  

Greece

     0.7  

Italy

     0.7  

Other (includes short-term investments)

     2.8  
  

 

 

 
     100.0  
  

 

 

 

 

10

 

 


COHEN & STEERS TAX-ADVANTAGED PREFERRED SECURITIES AND INCOME FUND

NOTES TO SCHEDULE OF INVESTMENTS (Unaudited)

 

Note 1. Portfolio Valuation

Investments in securities that are listed on the New York Stock Exchange (NYSE) are valued, except as indicated below, at the last sale price reflected at the close of the NYSE on the business day as of which such value is being determined. If there has been no sale on such day, the securities are valued at the mean of the closing bid and ask prices on such day or, if no ask price is available, at the bid price. Forward foreign currency exchange contracts are valued daily at the prevailing forward exchange rate. Centrally cleared interest rate swaps are valued at the price determined by the relevant exchange or clearinghouse. Exchange-traded options are valued at their last sale price as of the close of options trading on applicable exchanges on the valuation date. In the absence of a last sale price on such day, options are valued based upon prices provided by a third-party pricing service. Over-the-counter (OTC) option and total return swap contracts are valued based upon prices provided by a third-party pricing service or counterparty.

Securities not listed on the NYSE but listed on other domestic or foreign securities exchanges are valued in a similar manner. Securities traded on more than one securities exchange are valued at the last sale price reflected at the close of the exchange representing the principal market for such securities on the business day as of which such value is being determined. If after the close of a foreign market, but prior to the close of business on the day the securities are being valued, market conditions change significantly, certain non-U.S. equity holdings may be fair valued pursuant to procedures established by the Board of Trustees.

Readily marketable securities traded in the OTC market, including listed securities whose primary market is believed by the investment manager to be OTC, are valued on the basis of prices provided by a third-party pricing service or third-party broker-dealers when such prices are believed by the investment manager, pursuant to delegation by the Board of Trustees, to reflect the fair value of such securities.

Fixed-income securities are valued on the basis of prices provided by a third-party pricing service or third-party broker-dealers when such prices are believed by the investment manager, pursuant to delegation by the Board of Trustees, to reflect the fair value of such securities. The pricing services or broker-dealers use multiple valuation techniques to determine fair value. In instances where sufficient market activity exists, the pricing services or broker-dealers may utilize a market-based approach through which quotes from market makers are used to determine fair value. In instances where sufficient market activity may not exist or is limited, the pricing services or broker-dealers also utilize proprietary valuation models which may consider market transactions in comparable securities and the various relationships between securities in determining fair value and/or characteristics such as benchmark yield curves, option-adjusted spreads, credit spreads, estimated default rates, coupon rates, anticipated timing of principal repayments, underlying collateral, and other unique security features which are then used to calculate the fair values.

Short-term debt securities with a maturity date of 60 days or less are valued at amortized cost, which approximates fair value. Investments in open-end mutual funds are valued at net asset value (NAV).

The Board of Trustees has designated the investment manager as the Fund’s “Valuation Designee” under Rule 2a-5 under the 1940 Act. As Valuation Designee, the investment manager is authorized to make fair valuation determinations, subject to the oversight of the Board of Trustees. The investment manager has established a valuation committee (Valuation Committee) to administer, implement and oversee the fair valuation process according to the policies and procedures approved annually by the Board of Trustees. Among other things, these procedures allow the Fund to utilize independent pricing services, quotations from securities and financial instrument dealers and other market sources to determine fair value.

Securities for which market prices are unavailable, or securities for which the investment manager determines that the bid and/or ask price or a counterparty valuation does not reflect market value, will be valued at fair value, as determined in good faith by the Valuation Committee, pursuant to procedures approved by the Fund’s Board of Trustees. Circumstances in which market prices may be unavailable include, but are not limited to, when trading in a security is suspended, the exchange on which the security is traded is subject to an unscheduled close or disruption or material events occur after the close of the exchange on which the security is principally traded. In these circumstances, the Fund determines fair value in a manner that fairly reflects the market value of the security on the valuation date based on consideration of any information or factors it deems appropriate. These may include, but are not limited to, recent transactions in comparable securities, information relating to the specific security and developments in the markets.

The Fund’s use of fair value pricing may cause the NAV of Fund shares to differ from the NAV that would be calculated using market quotations. Fair value pricing involves subjective judgments and it is possible that the fair value determined for a security may be materially different than the value that could be realized upon the sale of that security.

Fair value is defined as the price that the Fund would expect to receive upon the sale of an investment or expect to pay to transfer a liability in an orderly transaction with an independent buyer in the principal market or, in the absence of a principal market, the most advantageous market for the investment or liability. The hierarchy of inputs that are used in determining the fair value of the Fund’s investments is summarized below.

 

 

 


COHEN & STEERS TAX-ADVANTAGED PREFERRED SECURITIES AND INCOME FUND

NOTES TO SCHEDULE OF INVESTMENTS (Unaudited)—(Continued)

 

   

Level 1 — quoted prices in active markets for identical investments

   

Level 2 — other significant observable inputs (including quoted prices for similar investments, interest rates, credit risk, etc.)

   

Level 3 — significant unobservable inputs (including the Fund’s own assumptions in determining the fair value of investments)

The inputs or methodology used for valuing investments may or may not be an indication of the risk associated with those investments. Changes in valuation techniques may result in transfers into or out of an assigned level within the disclosure hierarchy.

The levels associated with valuing the Fund’s investments as of July 31, 2025 are disclosed in the Fund’s Schedule of Investments.

Note 2. Derivative Investments

Forward Foreign Currency Exchange Contracts: The Fund enters into forward foreign currency exchange contracts to hedge the currency exposure associated with certain of its non-U.S. dollar-denominated securities. A forward foreign currency exchange contract is a commitment between two parties to purchase or sell foreign currency at a set price on a future date. The market value of a forward foreign currency exchange contract fluctuates with changes in foreign currency exchange rates. These contracts are marked to market daily and the change in value is recorded by the Fund as unrealized appreciation and/or depreciation on forward foreign currency exchange contracts. Realized gains or losses equal to the difference between the value of the contract at the time it was opened and the value at the time it was closed are included in net realized gain or loss on forward foreign currency exchange contracts. For federal income tax purposes, the Fund has made an election to treat gains and losses from forward foreign currency exchange contracts as capital gains and losses.

Forward foreign currency exchange contracts involve elements of market risk in excess of the amounts reflected on the Schedule of Investments. The Fund bears the risk of an unfavorable change in the foreign exchange rate underlying the contract. Risks may also arise upon entering these contracts from the potential inability of the counterparties to meet the terms of their contracts. In connection with these contracts, securities may be identified as collateral in accordance with the terms of the respective contracts.

Option Contracts: The Fund may purchase and write exchange-listed and OTC put or call options on securities, stock indices and other financial instruments for hedging purposes, to enhance portfolio returns and/or reduce overall volatility.

When the Fund writes (sells) an option, an amount equal to the premium received by the Fund is recorded as a liability. The amount of the liability is subsequently marked-to-market to reflect the current market value of the option written. When an option expires, the Fund realizes a gain on the option to the extent of the premium received. Premiums received from writing options which are exercised or closed are added to or offset against the proceeds or amount paid on the transaction to determine the realized gain or loss. If a put option on a security is exercised, the premium reduces the cost basis of the security purchased by the Fund. If a call option is exercised, the premium is added to the proceeds of the security sold to determine the realized gain or loss. The Fund, as writer of an option, bears the market risk of an unfavorable change in the price of the underlying investment. Other risks include the possibility of an illiquid options market or the inability of the counterparties to fulfill their obligations under the contracts.

Put and call options purchased are accounted for in the same manner as portfolio securities. Premiums paid for purchasing options which expire are treated as realized losses. Premiums paid for purchasing options which are exercised or closed are added to the amounts paid or offset against the proceeds on the underlying investment transaction to determine the realized gain or loss when the underlying transaction is executed. The risk associated with purchasing an option is that the Fund pays a premium whether or not the option is exercised. Additionally, the Fund bears the risk of loss of the premium and change in market value should the counterparty not perform under the contract.

At July 31, 2025, the Fund did not have any option contracts outstanding.

Centrally Cleared Interest Rate Swap Contracts: The Fund uses interest rate swaps in connection with borrowing under its revolving credit agreement. The interest rate swaps are intended to reduce interest rate risk by countering the effect that an increase in short-term interest rates could have on the performance of the Fund’s shares as a result of the floating rate structure of interest owed pursuant to the revolving credit agreement. When entering into interest rate swaps, the Fund agrees to pay the other party to the interest rate swap (which is known as the counterparty) a fixed rate payment in exchange for the counterparty’s agreement to pay the Fund a variable rate payment that was intended to approximate the Fund’s variable rate payment obligation on the revolving credit agreement. The payment obligation is based on the notional amount of the swap. Depending on the state of interest rates in general, the use of interest rate swaps could enhance or harm the overall performance of the Fund. Swaps are marked-to-market daily and changes in the value are recorded as unrealized appreciation (depreciation).

Immediately following execution of the swap agreement, the swap agreement is novated to a central counterparty (the CCP) and the Fund’s counterparty on the swap agreement becomes the CCP. The Fund is required to interface with the CCP through a broker. Upon entering into a centrally cleared swap, the Fund is required to deposit initial margin with the broker in the form of cash or securities in an amount that varies depending on the size and risk profile of the particular swap. Securities deposited as initial margin are designated on the Schedule of Investments and cash deposited is recorded as cash collateral pledged for interest rate swap contracts. The daily change in valuation of centrally cleared swaps is recorded as a receivable or payable for variation margin on interest rate swap contracts. Any upfront payments paid or received upon entering into a swap agreement would be recorded as assets or liabilities, respectively, and amortized or accreted over the life of the swap and recorded as realized gain (loss). Payments received from or paid to the counterparty during the term of the swap agreement, or at termination, are recorded as realized gain (loss).

Swap agreements involve, to varying degrees, elements of market and counterparty risk, and exposure to loss in excess of the related amounts reflected on the Schedule of Investments. Such risks involve the possibility that there will be no liquid market for these agreements, that the counterparty to the agreements may default on its obligation to perform or disagree as to the meaning of contractual terms in the agreements and that there may be unfavorable changes in interest rates.