Company: TXEMF
Filing Date: 2025-08-27
Form Type: N-CSRS
Source: 0001133228-25-009055
Chunk: 62

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-08-27
Form: N-CSRS
Chunk 62
---
ican

CDS

spread,

and

an

incremental

issuer

credit

spread

combined

to

arrive

at

an

8%

yield

on

issue

date

for

an

8%

coupon

bond

issued

at

par.

The

incremental

issuer

spread

is

further

adjusted

to

reflect

the

current

market

spread

for

similar

credits

above

the

Costa

Rican

credit

spread.

c

Includes

fair

value

of

immaterial

assets

and/or

liabilities

developed

using

various

valuation

techniques

and

unobservable

inputs.

d

Includes

fair

value

of

assets

and/or

liabilities

derived

from

recent

transactions,

private

transaction

prices,

or

non-public

third-party

pricing

information

that

is

unobservable.

e

Includes

### financial
instruments

determined

to

have

no

value.

#### 11.

#### Fair

#### Value

#### Measurements
(continued)

Templeton

Emerging

Markets

Income

Fund

Notes

to

### Financial
Statements

(unaudited)

30

franklintempleton.com

Semiannual

Report

#### 12.

#### Operating

#### Segments
The

Fund has adopted

the

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