Company: TXEMF
Filing Date: 2025-08-27
Form Type: N-CSRS
Source: 0001133228-25-009055
Chunk: 34

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-08-27
Form: N-CSRS
Chunk 34
---
,866,275

Decrease

in

payable

to

affiliates,

accrued

expenses,

and

other

liabilities

...............................

(118,279)

Increase

in

payable

for

investments

purchased

.................................................

2,655,639

Increase

in

receivable

for

investments

sold

.....................................................

(70,277)

Decrease

in

cost

of

investments

.............................................................

12,772,487

Decrease

in

unrealized

depreciation

on

investments.

.............................................

(21,010,141)

Decrease

in

unrealized

depreciation

on

forward

exchange

contracts

..................................

(8,638,494)

Net

cash

provided

by

operating

activities

...........................................................

$32,141,744

Templeton

Emerging

Markets

Income

Fund

Notes

to

### Financial
Statements

(unaudited)

18

franklintempleton.com

Semiannual

Report

#### 1.

#### Organization

#### and

#### Significant

#### Accounting

#### Policies
Templeton

Emerging

Markets

Income

Fund

(Fund)

is

registered under

the

Investment

Company

Act

of

1940

(1940

Act)

as

a

closed-end

### management
investment

company.

The

Fund

follows

the

accounting

and

reporting

guidance

in

### Financial
Accounting

Standards

Board

(FASB)

Accounting

Standards

Codification

Topic

946,

### Financial
Services

–

Investment

Companies

(ASC

946)

and

applies

the

specialized

accounting

and

reporting

guidance

in

U.S.

Generally

Accepted

Accounting

Principles

(U.S.

GAAP),

including,

but

not

limited

to,

ASC

946.

The

following

summarizes

the

Fund

's

significant

accounting

policies.

#### a.

### Financial

#### Instrument

#### Valuation
The

Fund's

investments

in

### financial
instruments

are

carried

at

fair

value

daily.

Fair

value

is

the

price

that

would

be

received

to