Company: FCO
Filing Date: 2025-01-10
Form Type: N-CSR
Source: 0001104659-25-002474
Chunk: 24

Company: ABRDN GLOBAL INCOME FUND, INC.
Filing Date: 2025-01-10
Form: N-CSR
Chunk 24
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 quotations are available for scheduled settlement dates, such as 1-, 3-, 6-, 9- and 12-month periods. An interpolated valuation is derived based on the actual settlement dates of the forward contracts held. Futures contracts are valued at the settlement price or at the last bid price if no settlement price is available. Interest rate swaps agreements are generally valued by an approved pricing agent based on the terms of the swap agreement (including future cash flows). In the event that a security’s market quotations are not readily available or are deemed unreliable (for reasons other than because the foreign exchange on which it trades closes before the Valuation Time), the security is valued at fair value as determined by the Valuation Designee, taking into account the relevant factors and surrounding circumstances using valuation policies and procedures approved by the Board. Under normal circumstances the Valuation Time is as of the close of regular trading on the New York Stock Exchange ("NYSE") (usually 4:00 p.m. Eastern Time). A security that has been fair valued by the Manager may be classified as Level 2 or Level 3 depending on the nature of the inputs. The three-level hierarchy of inputs is summarized below: Level 1 - quoted prices (unadjusted) in active markets for identical investments; Level 2 - other significant observable inputs (including valuation factors, quoted prices for similar securities, interest rates, prepayment speeds, and credit risk, etc.); or Level 3 - significant unobservable inputs (including the Fund’s own assumptions in determining the fair value of investments).

| abrdn Global Income Fund, Inc. | 27 |

Notes to Financial Statements (continued) October 31, 2024

A summary of standard inputs is listed below:

| Security Type                          | Standard Inputs                                                                          |
| Debt and other fixed-income securities | Reported trade data, broker-dealer price quotations, benchmark yields, issuer spreads on 
 comparable securities, credit quality, yield, and maturity.                              |
| Forward foreign currency contracts     | Forward exchange rate quotations.                                                        |
| Swap agreements                        | Market information pertaining to the underlying reference assets, i.e., credit spreads,  
 credit event probabilities, fair values, forward rates, and volatility measures.         |

The following is a summary of the inputs used as of October 31, 2024 in valuing the Fund's investments and other financial instruments at fair value. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities. Please refer to the Portfolio of