Company: RNP
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049819
Chunk: 36

Company: COHEN & STEERS REIT & PREFERRED & INCOME FUND INC
Filing Date: 2025-03-07
Form: N-CSR
Chunk 36
---
:-----|:----|:--|---------------:|:--|:----|:--|-------------:|
| Common Stock—                                        
 Real Estate—                                         
 Industrials                                          |     | $ |    6,644,979 |     | $ | (3,579,476 | )(a) |     | $ |     (3,065,503 | ) |     | $ |            — |
| Preferred                                            
 Securities—Over-the-Counter—Consumer Staple Products |     |   |    7,831,000 |     |   | (8,077,000 | )(b) |     |   |        246,000 |   |     |   |            — |
| Private Real Estate—Office                           |     |   |   13,053,225 |     |   | —          |      |     |   |       (646,281 | ) |     |   |   12,406,944 |

The change in unrealized appreciation (depreciation) attributable to securities owned on December 31, 2024 which were valued using significant unobservable inputs (Level 3) amounted to $(646,281).

The following table summarizes the quantitative inputs and assumptions used for investments categorized in Level 3 of the fair value hierarchy.

|                             |     | Fair Value at 
 December 31,  
 2024          |            |     | Valuation  
 Technique  |     | Unobservable        
 Inputs              |     | Amount |     | Valuation Impact 
 from an Increase 
 in Input(a)      |
|:----------------------------|:----|:--------------|-----------:|:----|:-----------|:----|:--------------------|:----|:-------|:----|:-----------------|
| Private Real Estate— Office |     | $             | 12,406,944 |     | Discounted 
 Cash Flow  |     | Terminal            
 Capitalization Rate 
 Discount Rate       |     | 7.00%  
 8.00%  |     | Decrease         
 Decrease         |

39

C OHEN& S TEERSREIT ANDP REFERRED ANDI NCOMEF UND, I NC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)

Security Transactions and Investment Income:Security transactions are recorded on trade date. Realized gains and losses on investments sold are recorded on the basis of identified cost. Interest income, which includes the amortization of premiums and accret