Company: RNP
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196906
Chunk: 28

Company: COHEN & STEERS REIT & PREFERRED & INCOME FUND INC
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 28
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 | 1,979,076 |     | $            | 17,036,634 |     | $         | 419,642,857 |     | $         | 57,420,006 |

| (a) | Average notional amount represent the average for all months in which the Fund had option                                                                                                                                                           
 contracts, interest rate swap contracts and forward foreign currency exchange contracts outstanding at month-end. For the period, this represents two months for purchased option contracts, six months for written option contracts, interest rate 
 swap contracts and forward foreign currency exchange contracts.                                                                                                                                                                                     |

| (b) | Notional amount is calculated using the number of contracts multiplied by notional contract size 
 multiplied by the underlying price.                                                              |

47

Cohen & Steers REIT and Preferred and Income Fund, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)—(Continued) Note 6. Income Tax Information As of June 30, 2025, the federal tax cost and net unrealized appreciation (depreciation) in value of investments held were as follows:

| Cost of investments in securities for federal income tax purposes |     | $ | 1,258,197,849 |   |
| Gross unrealized appreciation on investments                      |     | $ |   247,540,431 |   |
| Gross unrealized depreciation on investments                      |     |   |   (39,978,509 | ) |
| Net unrealized appreciation (depreciation) on investments         |     | $ |   207,561,922 |   |

As of December 31, 2024, the Fund has a net capital loss carryforward of $15,748,656 which may be used to offset future capital gains. The loss is comprised of $15,748,656 of long-term capital loss carryover, which under current federal income tax rules, may offset capital gains recognized in any future period. Note 7. Series A Cumulative Preferred Stock On January 27, 2022, the Fund’s wholly-owned REIT Subsidiary completed a private placement of 125 shares of 12.0% Series A Cumulative Non-Voting Preferred Stock (the Preferred Stock) for aggregate gross proceeds of $125,000. The Preferred Stock has a liquidation preference of $1,000 per share plus an amount equal to accrued but unpaid dividends (the Liquidation Preference). The Preferred Stock dividends are cumulative at a rate of 12.0%