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CEF Mastery Distribution Change Report 04/18/25

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Brian Normile

Just one more question on CLO accounting - when loans are paid back, my understanding is the principle portion of the loan hits the books as ROC - in this case paid by the borrowers and not from the fund's capital. So each fund will report a mixed stream of ROC from capital and ROC from borrowers, but without looking at each loan, there's probably no way to know what percentage of ROC is from payback vs the fund capital. Is there any way to determine that in CEF mastery? I think that would be an important consideration for the health of the fund. Thanks for all you do!

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