Company: FOF
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196847
Chunk: 13

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 13
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260. Directors’ and Officers’ Fees:Certain directors and officers of the Fund are also directors, officers and/or employees of the investment manager. The Fund does not pay compensation to interested directors and officers. Note 3. Purchases and Sales of Securities Purchases and sales of securities, excluding short-term investments, for the six months ended June 30, 2025, totaled $70,425,456 and $73,529,075, respectively. Note 4. Income Tax Information As of June 30, 2025, the federal tax cost and net unrealized appreciation (depreciation) in value of investments held were as follows:

| Cost of investments in securities for federal income tax  
 purposes                                                  |     | $ | 292,267,957 |   |
| Gross unrealized appreciation on investments              |     | $ |  58,090,971 |   |
| Gross unrealized depreciation on investments              |     |   |  (6,768,899 | ) |
| Net unrealized appreciation (depreciation) on investments |     | $ |  51,322,072 |   |

Note 5. Capital Stock The Fund is authorized to issue 100 million shares of common stock at a par value of $0.001 per share. During the six months ended June 30, 2025, the Fund issued 61,805 shares of common stock at $747,101 for the reinvestment of dividends. During the year ended December 31, 2024, the Fund issued 120,338 shares of common stock at $1,409,254 for the reinvestment of dividends. On December 10, 2024, the Board of Directors approved the continuation of the delegation of its authority to management to effect repurchases, pursuant to management’s discretion and subject to market conditions and investment considerations, of up to 10% of the Fund’s common shares outstanding as of January 1, 2025 through December 31, 2025. During the six months ended June 30, 2025 and the year ended December 31, 2024, the Fund did not effect any repurchases. 23

Cohen & Steers Closed-EndOpportunity Fund, Inc.

NOTES TO FINANCIAL STATEMENTS (Unaudited)—(Continued)

Note 6. Other Risks

Market Price Discount from Net Asset Value Risk:Shares of closed-endinvestment companies frequently trade at a discount from their NAV. This characteristic