Company: PPT
Filing Date: 2025-09-26
Form Type: N-CSR
Source: 0001133228-25-010195
Chunk: 123

Company: PUTNAM PREMIER INCOME TRUST
Filing Date: 2025-09-26
Form: N-CSR
Chunk 123
---
secured

corporate

loans

or

unfunded

commitments,

including

amendment

fees,

consent

fees

or

commitment

fees.

These

fees

are

recorded

as

income

when

received

by

the

Fund.

Facility

fees

are

recognized

as

income

over

the

expected

term

of

the

loan. Dividend

income

are

recorded

on

the

ex-dividend

date.

Distributions

to

shareholders

from

net

investment

income,

if

any,

are

recorded

by

the

fund

on

the

ex-dividend

date.

Distributions

from

capital

gains,

if

any,

are

recorded

on

the

ex-dividend

date

and

paid

at

least

annually.

The

fund

uses

targeted

distribution

rates,

whose

principal

source

of

the

distribution

is

ordinary

income.

However,

the

balance

of

the

distribution,

if

any,

comes

first

from

capital

gain

and

then

will

constitute

a

return

of

capital.

A

return

of

capital

is

not

taxable;

rather

it

reduces

a

shareholder’s

tax

basis

in

their

shares

of

the

fund.

The

fund

may

make

return

of

capital

distributions

to

achieve

the

targeted

distribution

rates.

Realized

and

unrealized

gains

and

losses

and

net

investment

income,

excluding

class

specific

expenses,

are

allocated

daily

to

each

class

of

shares

based

upon

the

relative

proportion

of

net

assets

of

each

class.

Differences

in

per

share

distributions

by

class

are

generally

due

to

differences

in

class

specific

expenses.

#### i.

#### Accounting

#### Estimates
The

preparation

of

### financial
statements

in

accordance

with

U.S.

GAAP

requires

### management
to

make

estimates

and

assumptions

that

affect

the

reported