Company: SRV
Filing Date: 2025-02-10
Form Type: N-CSR
Source: 0001398344-25-002262
Chunk: 19

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-02-10
Form: N-CSR
Chunk 19
---
| Liability Derivatives  
 Risk Exposure Category |     | Statement of Asset and Liabilities Location |                                |     | Fair Value |   |
|:-----------------------|:----|:--------------------------------------------|:-------------------------------|:----|:-----------|:--|
| Equity Contracts       |     |                                             | Written options, at fair value |     | $          | — |

| Amount of Realized Gain on Derivatives Recognized in Income        
 Derivatives not accounted for as hedging instruments under ASC 815 |     | Purchased 
 Options   |   |     | Written 
 Options |           |     | Total |           |
|:-------------------------------------------------------------------|:----|:----------|:--|:----|:--------|----------:|:----|:------|----------:|
| Equity Contracts                                                   |     | $         | — |     | $       | 2,004,980 |     | $     | 2,004,980 |

| Amount of Unrealized Appreciation on Derivatives Recognized in Income 
 Derivatives not accounted for as hedging instruments under ASC 815    |     | Purchased 
 Options   |   |     | Written 
 Options |   |     | Total |   |
|:----------------------------------------------------------------------|:----|:----------|:--|:----|:--------|:--|:----|:------|:--|
| Equity Contracts                                                      |     | $         | — |     | $       | — |     | $     | — |

<div align='center'>20</div>

J. Recent Accounting Pronouncements

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”). This change is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses, allowing financial statement users to better understand the components of a segment’s profit or loss and assess potential future cash flows for each reportable segment and the entity as a whole. The amendments expand a public entity’s segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), clarifying when an entity may report one or more additional measures to assess segment performance, requiring enhanced interim disclosures and providing new disclosure requirements for entities with a single reportable segment, among other new disclosure requirements. The amendments are effective for fiscal years beginning after December 15, 202