Company: JPC
Filing Date: 2025-04-04
Form Type: N-CSRS
Source: 0001193125-25-073011
Chunk: 230

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-04-04
Form: N-CSRS
Chunk 230
---

in

Topic

280.

The

amendments

in

ASU

2023-07

are

effective

for

fiscal

years

beginning

after

December

15,

2023,

and

interim

periods

within

fiscal

years

beginning

after

December

15,

2024.

The

Funds

adopted

ASU

2023-07

during

the

current

reporting

period.

Adoption

of

the

new

standard

impacted

### financial
statement

disclosures

only

and

did

not

affect

the

Funds’

### financial
positions

or

the

results

of

their

operations.

The

officers

of

the

Funds

act

as

the

chief

operating

decision

maker

(“CODM”).

Each

Fund

represents

a

single

operating

segment.

The

CODM

monitors

the

operating

results

of

each

Fund

as

a

whole

and

is

responsible

for

each

Fund’s

long-term

strategic

asset

allocation

in

accordance

with

the

terms

of

its

prospectus,

based

on

a

defined

investment

strategy

which

is

executed

by

the

Fund’s

portfolio

managers

as

a

team.

The

### financial
information

in

the

form

of

the

Fund’s

portfolio

composition,

total

returns,

expense

ratios

and

changes

in

net

assets

(i.e.,

changes

in

net

assets

resulting

from

operations,

subscriptions

and

redemptions),

which

are

used

by

the

CODM

to

assess

the

segment’s

performance

versus

the

Fund’s

comparative

benchmarks

and

to

make

resource

allocation

decisions

for

the

Fund’s

single

segment,

is

consistent

with

that

presented

within

the

Fund’s

### financial
statements.

Segment

assets

are

reflected

on

the

Statement

of

Assets

and

Liabilities

as

“total

assets”

and

significant

segment

revenues

and

expenses