Company: TSI
Filing Date: 2025-03-05
Form Type: N-CSR
Source: 0001193125-25-046168
Chunk: 35

Company: TCW STRATEGIC INCOME FUND INC
Filing Date: 2025-03-05
Form: N-CSR
Chunk 35
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 apply to derivatives that are affected by the discounting transition. In December 2022, the FASB issued ASU No. 2022-06,Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848, which deferred the sunset day of this guidance to December 31, 2024. Management is currently evaluating the implications, if any, of the additional requirements and their impact on the Fund’s financial statements. In June 2022, the FASB issued ASU No. 2022-03,“Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions” (“ASU 2022-03”).ASU 2022-03(1) clarifies the guidance in ASC 820 on the fair value measurement of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity security. ASU 2022-03is effective for fiscal years beginning after December 15, 2023 and interim periods within that fiscal year, with early adoption permitted. We have no material impact of the adoption of ASU 2022-03 on the Fund’s financial statements. In the reporting period, the Fund adopted FASB Accounting Standards Update 2023-07,Improvements to Reportable Segment Disclosures. Adoption of the new standard impacted financial statement disclosures only and did not affect the Fund’s financial position or the results of its operations. The Fund represents a single operating segment as the operating results of the Fund are monitored as a whole and its long-term asset allocation is determined in accordance with the terms of its prospectus, based on defined investment strategies that are executed by the Fund’s portfolio management team. A senior executive team, comprised of the Fund’s Principal Executive Officer and Principal Financial Officer, serves as the Fund’s chief operating decision maker (“CODM”) and acts in accordance with Board of Directors reviews and approvals. The CODM uses financial information, such as changes in net assets from operations, changes in net assets from Fund share transactions, and income and expense ratios, consistent with that presented within the accompanying financial statements and financial highlights, to assess the Fund’s profits and losses and to make resource allocation decisions. Segment assets are reflected in the Statement of Assets and Liabilities as net assets, which consists primarily of investment securities at value, and significant segment expenses are listed in the accompanying statement of operations. 49 TCW Strategic Income Fund, Inc. Financial Highlights

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