#United States #Philadelphia #dividends #Closed-End Funds #Aberdeen Investments

Distribution Payment Announcement by Aberdeen Investments

Aberdeen Investments recently provided an update regarding its U.S. Closed-End Funds, specifically detailing the distribution payments set to benefit shareholders. The announcement, made on January 12, 2026, reveals critical information regarding payments made to various funds and the associated timelines.

Overview of Funds and Distribution Details

The funds impacted include:

• - ASGI: abrdn Global Infrastructure Income Fund
• - HQH: abrdn Healthcare Investors
• - HQL: abrdn Life Sciences Investors
• - IAF: abrdn Australia Equity Fund, Inc.
• - IFN: The India Fund, Inc.
• - THQ: abrdn Healthcare Opportunities Fund

For these funds, distributions were made on a per share basis to all shareholders recorded as of December 31, 2025. The ex-dividend date for the majority of funds was also set for December 31, 2025. However, exceptions were made for the abrdn Healthcare Investors, abrdn Life Sciences Investors, abrdn Australia Equity Fund, and The India Fund, where distributions were paid based on record shares from November 21, 2025.

The amounts distributed per share are as follows:

• - ASGI: $0.2100
• - HQH: $0.5700
• - HQL: $0.5000
• - IAF: $0.3800
• - IFN: $0.9060
• - THQ: $0.1800

Distribution Policy and Dividend Reinvestment Process

Aberdeen believes in maintaining a stable distribution policy. This policy is designed to provide regular income to investors, which can be supplemented through realized capital gains and, if deemed necessary, capital contributions. For specific funds including HQH and HQL, shareholders had the option to receive their distributions in newly issued shares unless they opted for cash payments. The allocation of shares was conducted at either the net asset value (NAV) or market price, typically favoring the lower of the two with a stipulated lower limit.

For those wanting to receive cash instead of shares, certain deadlines must be adhered to, such as the December 16, 2025, deadline for advising the corresponding financial intermediaries or Computershare Investor Services for registered shareholders.

Regulatory Notes for Shareholders

Under U.S. tax regulations, it is critical to understand that the actual character and amount of the distributable income for each fund are only finalized at the end of the fiscal year. Shareholders were informed that they could expect full disclosures under Section 19 of the Investment Company Act of 1940 regarding the made distributions.

Furthermore, the documents provided sections detailing estimated amounts for sources of distributions, including net investment income, realized short-term and long-term gains, and capital returns. Notably, funds such as ASGI and THQ saw portions of their distributions classified as returns of capital. This implies these funds may have distributed more than what's been earned in income and capital gains, guiding shareholders on the potential impact of these distributions on their investment returns.

Performance Insights and Market Implications

Shareholders are advised to not solely rely on distribution amounts when predicting Fund performance. While distributions may indicate certain levels of fund activity, they don’t always correspond with performance accuracy. It’s crucial to measure investment values based on market prices and not just NAV. This value fluctuation can also be influenced by market dynamics beyond the control of the fund’s management.

Monitoring the distribution outlined can prove vital for investors, particularly as fluctuating market conditions can influence their investments considerably. Keeping abreast of these developments will assist stakeholders in making informed decisions regarding their investments in Aberdeen’s funds.

In summary, the distribution updates from Aberdeen Investments offer valuable insights for stakeholders vested in the U.S. Closed-End Funds landscape. While rewarding, navigating the associated complexities of fund distributions and market valuations requires diligent observation and strategic planning.