Company: VBF
Filing Date: 2025-11-07
Form Type: N-CSRS
Source: 0001193125-25-271159
Chunk: 8

Company: Invesco Bond Fund
Filing Date: 2025-11-07
Form: N-CSRS
Chunk 8
---
 of all shares at the closing common share market price at the end of the period indicated. Not annualized for periods less than one year, if applicable. |

| (d) | Portfolio turnover is calculated at the fund level and is not annualized for periods less than one year, if applicable. |

| (e) | Annualized. |

See accompanying Notes to Financial Statements which are an integral part of the financial statements.

| 29 |     | Invesco Bond Fund |

Notes to Financial Statements August 31, 2025 (Unaudited) NOTE 1–Significant Accounting Policies Invesco Bond Fund (the “Fund”) is a Delaware statutory trust registered under the Investment Company Act of 1940, as amended (the “1940 Act”), as a closed-endmanagement investment company. The Fund’s investment objective is to seek interest income while conserving capital. The Fund is an investment company and accordingly follows the investment company accounting and reporting guidance in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic 946, Financial Services – Investment Companies. The following is a summary of the significant accounting policies followed by the Fund in the preparation of its financial statements.

| A. | Security Valuations– Securities, including restricted securities, are valued according to the following policy. |

Fixed income securities (including convertible debt securities) generally are valued on the basis of prices provided by independent pricing services. Prices provided by the pricing service may be determined without exclusive reliance on quoted prices, and may reflect appropriate factors such as institution-sizetrading in similar groups of securities, developments related to specific securities, dividend rate (for unlisted equities), yield (for debt obligations), quality, type of issue, coupon rate (for debt obligations), maturity (for debt obligations), individual trading characteristics and other market data. Pricing services generally value debt obligations assuming orderly transactions of institutional round lot size, but a fund may hold or transact in the same securities in smaller, odd lot sizes. Odd lots often trade at lower prices than institutional round lots, and their value may be adjusted accordingly. Debt obligations are subject to interest rate and credit risks. In addition, all debt obligations involve some risk of default with respect to interest and/or principal payments. A security listed or traded on an exchange is generally valued at its trade price or official closing price that day as of the close of the exchange where the security is principally traded, or lacking any trades or official closing price on a particular day, the security may be valued at the