Company: CIF
Filing Date: 2025-10-30
Form Type: 40-17G
Source: 0000912938-25-000202
Chunk: 33

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-10-30
Form: 40-17G
Chunk 33
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affectedparty,andbytheCompanytoallAssuredsandtotheU.S.Securities andExchangeCommission,notlessthansixty(60)dayspriortotheeffectivedateofsuchtermination.

c.IfanyDirector,notactingincollusionwithanEmployee,discoversanydishonestorfraudulentact committedbysuchEmployee,whetherintheemploymentoftheAssuredorotherwise,andwhether against theAssuredor any other person or entity, theAssured:

i.shall immediately remove suchEmployeefrom a position that would enable suchEmployeeto cause theAssuredto suffer a loss covered by this Bond; and

ii.within forty-eight (48) hours of discovering anEmployeehas committed any dishonest or fraudulent act, shall notify the Company of such action and provide full particulars of such dishonest or fraudulent act.

d.ThisBondterminatesastoanyEmployeesixty(60)daysafterreceiptbyeachAssuredandtheU.S. Securities and Exchange Commission of written notice from the Company of its decision to terminate this Bond as to anyEmployee.

14.Valuation

a.BooksOfAccountOrOtherRecords

ThevalueofanylossofPropertyconsistingofbooksofaccountorotherrecordsusedbytheAssuredin the conduct of its business shall be the amount paid by theAssuredfor blank books, blank pages, or other materials which replace the lost books of account

| PF-52903 (08/21) | 44 of 57 |

| Financial Institution Bond 
 For Investment Companies   |

or other records, plus the cost of labor paid by theAssuredfor the actual transcription or copying of data to reproduce such books of account or other records.

b.Money

Any loss ofMoney, or loss payable inMoney, shall be paid in theMoneyof the United States of America or the dollar equivalent of it, determined by the free market rate of exchange in effect at the time of discovery of such loss.

c.OtherProperty

The value of any loss ofProperty, except as otherwise provided for in this Section 14., shall be the actualcashvalueorthecostofrepairingorreplacingsuchPropertywithPropertyoflikequalityand value, whichever is less.

d.Securities

The value of any loss ofSecuritiesshall be the average market value of suchSecuritieson the business day immediately preceding discovery of such loss, provided that the value of anySecuritiesreplacedbytheAssured,withtheconsentoftheCompanyand