Company: BWG
Filing Date: 2025-06-25
Form Type: N-CSRS
Source: 0001133228-25-006673
Chunk: 26

Company: BrandywineGLOBAL-Global Income Opportunities Fund Inc
Filing Date: 2025-06-25
Form: N-CSRS
Chunk 26
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 will be available to offset future taxable capital gains. 12. Recent accounting pronouncement In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (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. 13. Operating segments The Fund has adopted the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures . The update is limited to disclosure requirements and does not impact the Fund’s financial position or results of operations. The Fund operates as a single operating segment, which is an investment portfolio. The Fund’s Investment Manager serves as the Chief Operating Decision Maker (CODM), evaluating fund-wide results and performance under a unified investment strategy. The CODM uses these measures to assess fund performance and allocate resources effectively. Internal reporting provided to the CODM aligns with the accounting policies and measurement principles used in the financial statements.

38 BrandywineGLOBAL — Global Income Opportunities Fund Inc. 2025 Semi-Annual Report

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 Financial Statements. The Fund’s 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.

BrandywineGLOBAL — Global Income Opportunities Fund Inc. 2025 Semi-Annual Report 39

Additional shareholder information (unaudited)

Results of annual meeting of shareholders The Annual Meeting of Shareholders of BrandywineGLOBAL – Global Income Opportunities Fund Inc. was held on April 14, 2025 for the purpose of considering and voting upon the proposals presented at the Meeting. The following table provides information concerning the matters voted upon at the Meeting: Election of directors

| Nominees        | CommonSharesandPreferredShares,votingtogether,Voted