Company: EMD
Filing Date: 2025-02-27
Form Type: N-CSR
Source: 0001133228-25-001572
Chunk: 23

Company: WESTERN ASSET EMERGING MARKETS DEBT FUND INC.
Filing Date: 2025-02-27
Form: N-CSR
Chunk 23
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0 Act, an affiliated company is one in which the Fund owns 5% or more of the outstanding voting securities, or a company which is under common ownership or control with the Fund. The following company was considered an affiliated company for all or some portion of the year ended December 31, 2024. The following transactions were effected in such company for the year ended December 31, 2024.

|                                                                    | AffiliateValue atDecember 31,2023 |    Purchased |             |         Sold |             |
| Cost                                                               | Shares                            |     Proceeds |      Shares |              |             |
| Western AssetPremierInstitutionalGovernmentReserves, PremiumShares | —                                 | $193,680,461 | 193,680,461 | $185,291,538 | 185,291,538 |

48 Western Asset Emerging Markets Debt Fund Inc. 2024 Annual Report

| (cont’d)                                                             | RealizedGain (Loss) | DividendIncome | Net Increase(Decrease) inUnrealizedAppreciation(Depreciation) | AffiliateValue atDecember 31,2024 |
| Western Asset PremierInstitutionalGovernment Reserves,Premium Shares | —                   |       $201,748 | —                                                             |                        $8,388,923 |

9. Income tax information and distributions to shareholders The tax character of distributions paid during the fiscal years ended December 31, was as follows:

|                          |        2024 |        2023 |
| Distributions paid from: |             |             |
| Ordinary income          | $49,385,411 | $39,044,493 |
| Tax return of capital    |  10,012,807 |  15,792,455 |
| Total distributions paid | $59,398,218 | $54,836,948 |

As of December 31, 2024, the components of distributable earnings (loss) on a tax basis were as follows:

| Deferred capital losses*                  | $(345,894,795) |
| Other book/tax temporary differences(a)   |     -1,985,875 |
| Unrealized appreciation (depreciation)(b) |     -6,962,236 |
| Total distributable earnings (loss) — net | $(354,842,906) |

| *   | These capital losses have been deferred in the current year as either short-term or                                 
 long-term losses. The losseswill be deemed to occur