Company: CIF
Filing Date: 2025-01-27
Form Type: N-CSR
Source: 0001683863-25-000338
Chunk: 30

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-01-27
Form: N-CSR
Chunk 30
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8,579,747 |       — |   8,579,747 |
| Mutual Funds                                              |    599,137 |           — |       — |     599,137 |
| Total                                                     | $1,088,939 | $47,066,704 | $45,514 | $48,201,157 |
| Other Financial Instruments                               |            |             |         |             |
| Forward Foreign Currency Exchange Contracts – Assets      |         $— |     $29,558 |      $— |     $29,558 |
| Forward Foreign Currency Exchange Contracts – Liabilities |          — |        -494 |       — |        -494 |

For further information regarding security characteristics, see the Portfolio of Investments. The following is a reconciliation of level 3 assets for which significant unobservable inputs were used to determine fair value. The table presents the activity of level 3 securities held at the beginning and the end of the period.

|                                                   |     Equity 
 Securities |
| Balance as of 11/30/23                            |    $71,234 |
| Change in unrealized appreciation or depreciation |    -25,720 |
| Balance as of 11/30/24                            |    $45,514 |

At November 30, 2024, the fund held one level 3 security. Foreign Currency Translation — Purchases and sales of foreign investments, income, and expenses are converted into U.S. dollars based upon currency exchange rates prevailing on the respective dates of such transactions or on the reporting date for foreign denominated receivables and payables. Gains and losses attributable to foreign currency exchange rates on sales of securities are recorded for financial statement purposes as net realized gains and losses on investments. Gains and losses attributable to foreign exchange rate movements on receivables, payables, income and expenses are recorded for financial statement purposes as foreign currency transaction gains and losses. That portion of both realized and unrealized gains and losses on investments that results from fluctuations in foreign currency exchange rates is not separately disclosed. Derivatives — The fund uses derivatives primarily to increase or decrease exposure to a particular market or segment of the market, or security, to increase or decrease interest rate exposure, or as alternatives to direct investments. Derivatives are used for hedging or non-hedging purposes. While hedging can reduce or eliminate losses, it can also reduce or eliminate gains. When the fund uses derivatives as an investment to increase market exposure, or for hedging purposes, gains and losses from