Company: FOF
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049815
Chunk: 8

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-07
Form: N-CSR
Chunk 8
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 % |     |     |   0.96 | % |
| Expenses (net of expense                                      
 reduction)(e)                                                 |                           |                                 |   0.95 | %  |     |     |   0.95 | % |     |     |   0.95 | % |     |     |   0.95 | % |     |     |   0.95 | % |
| Net investment income (loss) (before expense reduction)(b)(e) |                           |                                 |   2.65 | %  |     |     |   3.64 | % |     |     |   4.09 | % |     |     |   2.31 | % |     |     |   2.63 | % |
| Net investment income (loss) (net of expense reduction)(b)(e) |                           |                                 |   2.65 | %  |     |     |   3.64 | % |     |     |   4.09 | % |     |     |   2.31 | % |     |     |   2.64 | % |
| Portfolio turnover rate                                       |                           |                                 |     30 | %  |     |     |     36 | % |     |     |     52 | % |     |     |     60 | % |     |     |     54 | % |

| (a) | Calculation based on average shares outstanding. |

| (b) | Net investment income (loss) is affected by the timing of distributions 
 of the underlying funds in which the Fund invests.                      |

| (c) | Amount is less than $0.005. |

| (d) | Total net asset value return measures the change in net asset value per share over the year                                                                                                                                                       
 indicated. Total market value return is computed based upon the Fund’s market price per share and excludes the effects of brokerage commissions. Dividends and distributions are assumed, for purposes of these calculations, to be reinvested at 
 prices obtained under the Fund’s dividend reinvestment plan.                                                                                                                                                                                      |

| (e) | Does not include expenses incurred by the underlying funds in which the 
 Fund invests.                                                           |

See accompanying notes to financial statements.

17

C OHEN& S TEERSC LOSED-E NDO PPORTUNITYF UND, I NC.

NOTES TO FINANCIAL STATEMENTS