Company: CAF
Filing Date: 2025-08-26
Form Type: N-CSRS
Source: 0001104659-25-082944
Chunk: 8

Company: Morgan Stanley China A Share Fund, Inc.
Filing Date: 2025-08-26
Form: N-CSRS
Chunk 8
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 date. ASC 820 establishes a three-tier hierarchy to distinguish between (1) inputs that reflect the assumptions market participants would use in valuing an asset or liability developed based on market data obtained from sources independent of the reporting entity (observable inputs); and (2) inputs that reflect the reporting entity's own assumptions about the assumptions market participants would use in valuing an asset or liability developed based on the best information available in the circumstances (unobservable inputs) and to establish classification of fair value measurements for disclosure purposes. Various inputs are used in determining the value of the Fund's investments. The inputs are summarized in the three broad levels listed below:

• Level 1 – unadjusted quoted prices in active markets for identical investments

• Level 2 – other significant observable inputs (including quoted prices for similar investments, interest rates, prepayment speeds, credit risk, etc.)

• Level 3 – significant unobservable inputs including the Fund's own assumptions in determining the fair value of investments. Factors considered in making this determination may include, but are not limited to, information obtained by contacting the issuer, analysts, or the appropriate stock exchange (for exchange-traded

securities), analysis of the issuer's financial statements or other available documents and, if necessary, available information concerning other securities in similar circumstances. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities and the determination of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to each security. The following is a summary of the inputs used to value the Fund's investments as of June 30, 2025:

| Investment Type 
 Assets:         
 Common Stocks   |     | Level 1    
 Unadjusted 
 quoted     
 prices     
 (000)      |   |     | Level 2     
 Other       
 significant 
 observable  
 inputs      
 (000)       |        |     | Level 3      
 Significant  
 unobservable 
 inputs       
 (000)        |   |     | Total 
 (000) |        |
|:----------------|:----|:-----------|:--|:----|:------------|-------:|:----|:-------------|:--|:----|:------|-------:|
| Automobile      
 Components      |     | $          | — |     | $           | 10,295 |     | $            | — |     | $     | 10,295 |
| Automobiles     |     |            | — |     |