Company: TXEMF
Filing Date: 2025-08-27
Form Type: N-CSRS
Source: 0001133228-25-009055
Chunk: 63

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-08-27
Form: N-CSRS
Chunk 63
---

measurement

principles

used

in

### the financial
statements.

For

information

regarding

segment

assets,

segment

profit

or

loss,

and

significant

expenses,

refer

to

the Statement

of

Assets

and

Liabilities

and

the Statement

of

Operations,

along

with

the

related

notes

to

### the financial
statements.

The Schedule

of

Investments

provides

details

of

the Fund's

investments

that

generate

returns

such

as

interest,

dividends,

and

realized

and

unrealized

gains

or

losses.

Performance

metrics,

including

portfolio

turnover

and

expense

ratios,

are

disclosed

in

### the Financial
Highlights.

#### 13.

#### New

#### Accounting

#### Pronouncements
In

December

2023,

the

FASB

issued

ASU

No.

2023-09,

Income

Taxes

(Topic

740)

–

Improvements

to

Income

Tax

Disclosures.

The

amendments

enhance

income

tax

disclosures

by

requiring

greater

disaggregation

in

the

rate

reconciliation

and

income

taxes

paid

by

jurisdiction,

while

removing

certain

disclosure

requirements.

The

ASU

is

effective

for

annual

periods

beginning

after

December

15,

2024,

with

early

adoption

permitted.

### Management
is

currently

evaluating

the

impact

and

believes

that

the

adoption

of

the

ASU

will

not

have

a

material

impact

on

the

### financial
statements.

#### 14.

#### Subsequent

#### Events
The

Fund

has

evaluated

subsequent

events

through

the

issuance

of

the

### financial
statements

and

determined

that

no

events

have

occurred

that

require

disclosure.

Templeton

Emerging

Markets

Income

Fund

Notes

to

### Financial
Statements

(unaudited)

31

franklintempleton.com

Semiannual

Report

#### Abbreviations

#### Counterparty

#### BAST
Banco