<SEC-DOCUMENT>0001104659-21-033820.txt : 20210309
<SEC-HEADER>0001104659-21-033820.hdr.sgml : 20210309
<ACCEPTANCE-DATETIME>20210309162632
ACCESSION NUMBER:		0001104659-21-033820
CONFORMED SUBMISSION TYPE:	N-CSR
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20201231
FILED AS OF DATE:		20210309
DATE AS OF CHANGE:		20210309
EFFECTIVENESS DATE:		20210309

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABERDEEN EMERGING MARKETS EQUITY INCOME FUND, INC.
		CENTRAL INDEX KEY:			0000846676
		IRS NUMBER:				222990009
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-CSR
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05770
		FILM NUMBER:		21726161

	BUSINESS ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		215-405-5700

	MAIL ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABERDEEN CHILE FUND, INC.
		DATE OF NAME CHANGE:	20100407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHILE FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CSR
<SEQUENCE>1
<FILENAME>tm213180d1_ncsr.htm
<DESCRIPTION>N-CSR
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<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNITED
STATES</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITIES
AND EXCHANGE COMMISSION</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
D.C. 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FORM&nbsp;N-CSR</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFIED
SHAREHOLDER REPORT OF REGISTERED MANAGEMENT INVESTMENT COMPANIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left; text-indent: -0.5in; padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment
    Company Act file number:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">811-05770</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exact
    name of registrant as specified in charter:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aberdeen
    Emerging Markets Equity Income Fund,&nbsp;Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -0.5in; padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Address
    of principal executive offices:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1900
    Market Street, Suite&nbsp;200 Philadelphia, PA 19103</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name
    and address of agent for service:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Andrea Melia</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aberdeen
    Standard Investments Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1900
    Market Street Suite&nbsp;200</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Philadelphia,
    PA 19103</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -0.5in; padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&rsquo;s
    telephone number, including area code:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">800-522-5465</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -0.5in; padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date
    of fiscal year end:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;31</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: -0.5in; padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date
    of reporting period:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;31,
    2020</FONT></TD></TR>
</TABLE>


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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
                            1 &ndash;</B></FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Reports
                                         to Stockholders &ndash;</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Report to Shareholders is attached herewith.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Letter to Shareholders</B></FONT><B>
(unaudited)</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Dear Shareholder,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">We present this Annual Report, which covers
the activities of Aberdeen Emerging Markets Equity Income Fund, Inc. (the &ldquo;Fund&rdquo;), for the fiscal year ended December
31, 2020. The Fund&rsquo;s principal investment objective is to seek both current income and long-term capital appreciation by
investing primarily in emerging markets equity securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Portfolio
Management</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The day-to-day management of the Fund is
the responsibility of the Global Emerging Markets Equity team of Aberdeen Asset Managers Limited. The team works in a collaborative
fashion, with all team members having both portfolio management and research responsibilities. Effective December 31, 2020, Mark
Gordon James left the Investment Manager. The Fund is managed using a team-based approach.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Total
Investment Return</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">For the fiscal year ended December 31, 2020,
the total return to shareholders of the Fund based on the net asset value and market price, respectively, compared to the Fund&rsquo;s
current primary benchmark, old benchmark and Custom Index (defined below) are as follows:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse; background-color: rgb(239,240,240)">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 90%; border-top: Black 1pt solid; padding: 2pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">NAV*</FONT></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">13.1%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Market Price*</FONT></TD>
    <TD STYLE="padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">11.4%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">MSCI Emerging Markets Index (Net Dividends)<SUP>1,2,3</SUP></FONT></TD>
    <TD STYLE="padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">18.3%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding: 2pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">MSCI Emerging Markets Index (Gross Dividends)<SUP>1,2,3</SUP></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">18.7%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">* assuming the reinvestment of all dividends and distributions</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund&rsquo;s total return is based on
the reported NAV for each financial reporting period end and may differ from what is reported on the Financial Highlights due to
financial statement rounding or adjustments. For more information about Fund performance, please see the Report of the Investment
Adviser (page 4) and Total Investment Returns (page 6).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>NAV, Market
Price and Discount</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The below table represents comparison from
current fiscal year end to prior fiscal year end of Market Price to NAV and associated Discount.</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: rgb(220,221,222)">
    <TD STYLE="width: 40%; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 20%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 20%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Closing</B></FONT></TD>
    <TD STYLE="width: 20%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(220,221,222)">
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Market</B></FONT></TD>
    <TD STYLE="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(220,221,222)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>NAV</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Price</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Discount</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding: 2pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">12/31/2020</FONT></TD>
    <TD STYLE="padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$9.41</FONT></TD>
    <TD STYLE="padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$8.16</FONT></TD>
    <TD STYLE="padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">13.3%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding: 2pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">12/31/2019</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$8.66</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$7.62</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 2pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">12.0%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Throughout the fiscal year ended December
31, 2020, the Fund&rsquo;s NAV was within a range of $5.41 to $9.43 and the Fund&rsquo;s market price was within a range of $4.45
to $8.20 for the same time period. Throughout the fiscal year ended December 31, 2020, the Fund&rsquo;s shares traded within a
range of a discount of 10.45% to 18.10%.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Distribution
Policy</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Commencing with the March 2020 distribution,
the Board approved an increase of the annualized distribution rate for the 2020 calendar year to 2.5%, payable quarterly. As announced
on December 21, 2020, consistent with the Fund&rsquo;s policy to pay distributions quarterly, comprised of net investment income
generated by dividends paid from the Fund&rsquo;s underlying securities, and, to the extent necessary, paid-in capital, the Fund
will maintain the annualized distribution rate at 2.5%, payable quarterly. This policy will be subject to ongoing review by the
Board.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Revolving
Credit Facility</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">On June 23, 2020, the Fund renewed its $55
million Revolving Credit Facility for a 1-year period with The Bank of Nova Scotia. The outstanding balance on the loan as of December
31, 2020 was $40,900,000. Under the terms of the loan facility and applicable regulations, the Fund is required to maintain certain
asset coverage ratios for the amount of its outstanding borrowings. The Board regularly reviews the use of leverage by the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Open Market
Repurchase Program</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund&rsquo;s policy is to consider buying
back Fund shares on the open market when the Fund trades at a discount to the NAV that is above an established threshold and management
believes such repurchases may enhance shareholder value. During the fiscal year ended December 31, 2020 and fiscal year ended December
31, 2019, the Fund repurchased 0 and 74,175 shares, respectively.</P>

</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 14.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 8pt">The
                                         MSCI Emerging Markets Index (Net Dividends) captures large and mid-cap representation
                                         across 26 Emerging Markets (EM) countries. With 1,385 constituents, the index covers
                                         approximately 85% of the free float-adjusted market capitalization in each country. EM
                                         countries in the Index are: Argentina, Brazil, Chile, China, Colombia, Czech Republic,
                                         Egypt, Greece, Hungary, India, Indonesia, Korea, Malaysia, Mexico, Pakistan, Peru, Philippines,
                                         Poland, Qatar, Russia, Saudi Arabia, South Africa, Taiwan, Thailand, Turkey and United
                                         Arab Emirates.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 14.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 8pt">Indexes
                                         are unmanaged and have been provided for comparison purposes only. No fees or expenses
                                         are reflected. You cannot invest directly in an index. Index performance is not an indication
                                         of the performance of the Fund itself. For complete Fund performance, please visit http://www.aberdeenaef.com.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 14.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 8pt">At
                                         a meeting held on December 10, 2019, the Fund&rsquo;s Board of Directors approved a change
                                         in the Fund&rsquo;s benchmark from the MSCI Emerging Markets Index (Gross Dividends)
                                         to the MSCI Emerging Markets Index (Net Dividends). The change from a gross to a net
                                         dividend benchmark is in line with industry practice and is more appropriate for the
                                         Fund, as it is also calculated net of withholding taxes, to which the Fund is generally
                                         subject. The change in benchmark does not affect the investment objective of the Fund,
                                         nor the way in which the portfolio is managed.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 5%">1</TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Letter to Shareholders</B></FONT><B>
(unaudited) (continued)</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Unclaimed
Share Accounts</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Please be advised that abandoned or unclaimed
property laws for certain states require financial organizations to transfer (escheat) unclaimed property (including Fund shares)
to the state. Each state has its own definition of unclaimed property, and Fund shares could be considered &ldquo;unclaimed property&rdquo;
due to account inactivity (e.g., no owner-generated activity for a certain period), returned mail (e.g., when mail sent to a shareholder
is returned to the Fund&rsquo;s transfer agent as undeliverable), or a combination of both. If your Fund shares are categorized
as unclaimed, your financial advisor or the Fund&rsquo;s transfer agent will follow the applicable state&rsquo;s statutory requirements
to contact you, but if unsuccessful, laws may require that the shares be escheated to the appropriate state. If this happens, you
will have to contact the state to recover your property, which may involve time and expense. For more information on unclaimed
property and how to maintain an active account, please contact your financial adviser or the Fund&rsquo;s transfer agent.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Portfolio
Holdings Disclosure</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund&rsquo;s complete schedule of portfolio
holdings for the second and fourth quarters of each fiscal year are included in the Fund&rsquo;s semi-annual and annual reports
to shareholders. The Fund files its complete schedule of portfolio holdings with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
for the first and third quarters of each fiscal year as an exhibit to its reports on Form N-PORT (previously on Form N-Q). These
reports are available on the SEC&rsquo;s website at http://www.sec.gov. The Fund makes the information available to shareholders
upon request and without charge by calling Investor relations toll-free at 1-800-522-5465.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Proxy
Voting</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">A description of the policies and procedures
that the Fund uses to determine how to vote proxies relating to portfolio securities, and information regarding how the Fund voted
proxies relating to portfolio securities during the most recent twelve months ended June 30 is available by August 31 of the relevant
year: (i) upon request and without charge by calling Investor Relations toll-free at 1-800-522-5465; and (ii) on the SEC&rsquo;s
website at http://www.sec.gov.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>COVID-19</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The illness caused by a novel coronavirus
(COVID-19) has resulted in a global pandemic and major disruption to economies and markets around the world, including the United
States. Financial markets have experienced extreme volatility, and trading in many instruments has been disrupted. Liquidity for
many instruments has been greatly reduced for periods of time. Some interest rates are very low and in some cases yields are negative.
Some sectors of the economy and</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">individual issuers have experienced particularly large losses. These circumstances may continue
for an extended period of time, and may continue to affect adversely the value and liquidity of the Fund&rsquo;s investments. The
ultimate economic fallout from the pandemic, and the long-term impact on economies, markets, industries and individual issuers,
including the Fund, are not known. Governments and central banks, including the Federal Reserve in the United States, have taken
extraordinary and unprecedented actions to support local and global economies and the financial markets. The impact of these measures,
and whether they will be effective to mitigate the economic and market disruption, will not be known for some time. For more information
about the impact on Fund performance please see the Report of the Investment Manager on page 4.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>LIBOR</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Under the revolving credit facility, the
Fund is charged interest on amounts borrowed at a variable rate, which may be based on the London Interbank Offered Rate (&ldquo;LIBOR&rdquo;)
plus a spread. In 2017, the head of the United Kingdom&rsquo;s Financial Conduct Authority announced a desire to phase out the
use of LIBOR by the end of 2021. However, subsequent announcements by the FCA, the LIBOR administrator and other regulators indicate
that it is possible that the most widely used LIBOR rates may continue until mid-2023. It is anticipated that LIBOR ultimately
will be discontinued or the regulator will announce that it is no longer sufficiently robust to be representative of its underlying
market around that time. There remains uncertainty regarding the future utilization of LIBOR and the nature of any replacement
reference rate. As such, the potential effect of a transition away from LIBOR on the Fund&rsquo;s payment obligations under the
revolving credit facility and on the Fund&rsquo;s investments that reference LIBOR cannot yet be determined.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Investor
Relations Information</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">As part of Aberdeen Standard&rsquo;s commitment
to shareholders, we invite you to visit the Fund on the web at www.aberdeenaef.com. Here, you can view monthly fact sheets, quarterly
commentary, distribution and performance information, and other Fund literature.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Enroll in Aberdeen Standard&rsquo;s email
services and be among the first to receive the latest closed-end fund news, announcements, videos and other information. In addition,
you can receive electronic versions of important Fund documents, including annual reports, semi-annual reports, prospectuses and
proxy statements. Sign up today at https://www.aberdeenstandard.com/en-us/cefinvestorcenter/ contact-us/preferences.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Contact Us:</P>

</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>2</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen
                                         Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Letter to Shareholders</B></FONT><B>
(unaudited) (concluded)</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 14.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Visit: https://www.aberdeenstandard.com/en-us/cefinvestorcenter;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 14.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Email: Investor.Relations@aberdeenstandard.com; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 14.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Call: 1-800-522-5465 (toll-free in the U.S.).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Yours sincerely,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">/s/ Christian Pittard</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Christian Pittard</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">President</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>All amounts are U.S. Dollars unless otherwise
stated.</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 5%">3</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Report of the Investment Adviser
</B></FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Market/economic
review</B></FONT><BR>
Emerging-market (EM) equities ended 2020 on a high note despite the shock from the COVID-19 pandemic and other major challenges.
Initial optimism from a U.S.-China trade agreement early in the year gave way to the emergence of the pandemic that sent equity
markets worldwide into a tailspin. In the vacuum of information about the virus, governments globally imposed lockdowns in an
effort to contain its spread. This brought international travel and trade to a standstill, hampering economic activity. Commodity
prices also plummeted as demand evaporated. EMs were particularly hard hit as their currencies slumped against the U.S. dollar.
All of this caused the EM equity asset class to sell off aggressively in the first quarter of 2020.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Global financial markets subsequently rebounded,
as many economies reopened for business over the summer of 2020. Generous pandemic- relief packages in China, Japan, the European
Union and the U.S. helped reignite trade and consumer activity, while unprecedented policy support by central banks worldwide also
fueled the rally. The technology sector was a key beneficiary, as pandemic-induced lockdowns and work-from-home policies pushed
consumers and businesses online. This led to higher demand for e-commerce, while the surge in demand for data services, smartphones
and PC memory chips supported resilient earnings and healthy margins for technology and semiconductor suppliers.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">A growing divergence in fortunes worldwide
soon became apparent in the latter half of 2020. Many governments that had reopened their economies after shorter lockdown periods
found themselves inundated by a spike in infections, while those that waited to reopen experienced a smoother recovery. Improving
domestic consumption and economic data, as well as the stellar performances of the technology-heavy Northeast Asian markets, led
the recovery for the EM equity asset class, spearheading its outperformance against its developed-market peers. Elsewhere, Indian
stocks benefited from the ruling Bharatiya Janata Party&rsquo;s (BJP) key agricultural reforms, while the Latin American market
was lifted by a recovery in commodity and energy prices, as well as a weakening U.S. dollar.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">By the end of the reporting period,
the approval of several viable COVID-19 vaccines and the rollout of inoculations buoyed hopes for a quicker global economic recovery,
shifting investors&rsquo; focus towards riskier assets.</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Fund
performance review</B></FONT><BR>
Aberdeen Emerging Markets Equity Income Fund returned 13.1%<SUP>1 </SUP>on a net asset value basis for the 12-month period ended
December 31, 2020, versus the 18.3% return of its benchmark, the Morgan Stanley Capital International (MSCI) Emerging Markets
Index (Net Dividends).<SUP>2</SUP></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">Despite the Fund&rsquo;s overall
double-digit return, the underperformance relative to its benchmark was due predominantly to the Fund&rsquo;s underweight exposure
to the consumer discretionary sector, particularly online retailers. These stocks performed especially well over the reporting
period due to lockdowns and social-distancing measures that boosted demand for e-commerce services as consumers were driven to
online channels. The Fund&rsquo;s underweight to the sector is due to, what we believe, the tendency of technology companies opting
to reinvest profits instead of paying dividends. While the lack of exposure to Chinese online retailer Meituan Dianping, which
is a large constituent of the benchmark MSCI Emerging Markets Index, detracted from Fund performance for the reporting period,
the exposure to Latin America&rsquo;s largest e-commerce company, MercadoLibre Inc., had a positive impact. The company&rsquo;s
online sales, as well as fintech<SUP>3 </SUP>volumes, grew robustly over the reporting period. Additionally, the Fund&rsquo;s exposure
to Tencent Holdings Ltd. bolstered Fund performance as the position in the entertainment and social- media giant proved to be defensive
during the COVID-19-induced lockdowns; the time spent on digital entertainment, including online games, surged during the reporting
period.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">Stock selection in the energy
sector also weighed on the Fund&rsquo;s relative performance for the reporting period. The slump in demand, particularly from transportation
and travel, as well as volatile crude prices, hurt the Fund&rsquo;s holdings in several companies. Holdings in Russian petroleum
and natural gas company Lukoil PJSC, and CNOOC Ltd., one of China&rsquo;s largest crude oil producers, detracted. Furthermore,
CNOOC&rsquo;s share price moved lower over the reporting period due to additional U.S. sanctions on Chinese firms with suspected
military links. On the flipside, the lack of exposure to Brazilian state-owned oil company Petrobras contributed. The Fund&rsquo;s
holding in Brazilian miner Vale benefited from a recovery in iron ore prices, which bolstered the Fund&rsquo;s relative performance.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">Additionally, Fund performance
was enhanced by technology-related, growth-led stocks that performed positively over the reporting period,</P>

</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1</FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><I>Past
    performance is no guarantee of future results. Investment returns and principal value will fluctuate and shares, when sold,
    may be worth more or less than original cost. Current performance may be lower or higher than the performance quoted. Net
    asset value return data include investment management fees, custodial charges and administrative fees (such as Director and
    legal fees) and assumes the reinvestment of all distributions.</I></B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">2</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">The MSCI Emerging
    Markets Index is an unmanaged index considered representative of stocks of developing countries. Indexes are unmanaged and
    have been provided for comparison purposes only. No fees or expenses are reflected. You cannot invest directly in an index.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">3</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Fintech comprises
    computer programs and other technology used to support or enable banking and financial services.</FONT></TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>4</B></FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Report of the Investment Adviser
</B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">particularly those in Northeast
Asia. South Korean electric-vehicle battery maker LG Chem was among the top contributors, as its share price rose on investors&rsquo;
expectations that the demand for electric vehicles will increase, led by supportive government policies and subsidies globally.
High-growth, semiconductor suppliers Samsung Electronics Co. Ltd. and Taiwan Semiconductor Manufacturing Co. Ltd. (TSMC) also benefited
the Fund&rsquo;s relative performance for the reporting period. The improved outlook for computer memory prices, amid tighter supply,
with lower inventory levels and lower investment in capacity for chip-makers, supported shares of these companies. The holding
in Taiwan-based GlobalWafers Co. Ltd. also contributed to Fund performance. At the end of the reporting period, news of the semiconductor
manufacturer&rsquo;s intention to acquire German silicon wafer company Siltronic AG (which the Fund does not hold) boosted its
share price as the move is expected to consolidate the industry and raise its pricing power. Outside of Northeast Asia, the Fund&rsquo;s
holding in Indian IT services provider Infosys Ltd. enhanced performance, as the company&rsquo;s globally competitive software
engineering services were in high demand over the reporting period.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Outlook</B></FONT><BR>
We are cautiously optimistic about the outlook for EM stocks. With investors&rsquo; growing risk appetites, we are seeing a rotation
from lower- dividend-yielding growth stocks into more cyclical stocks. We believe that countries which are successful in distributing
the COVID-19 vaccine will lead the global economic recovery. Nevertheless, we believe that several key risks face the asset class,
including the removal of fiscal and monetary support that has helped cushion the impact of the economic downturn thus far. In
our view, signs of economic  </P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">recovery, such as a sustained uptick in inflation, are likely to trigger a relative tightening
of fiscal and monetary policy, particularly given the elevated debt levels and asset valuations. Another risk is the U.S.&rsquo;s
fractious relationship with China, although we believe that this could improve under the administration of President Joe Biden.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">From a Fund perspective, we believe
that the EM asset class remains attractive due to its diverse range of high-quality companies, and structural growth drivers, including
healthy demographics and a growing middle class, combined with an increasing number of global leaders, particularly in the technology
sector. We intend to continue to employ our bottom-up stock-picking process to identify companies that in our view have appealing
income-growth prospects at reasonable valuations, in an effort to enhance the Fund&rsquo;s performance. We believe that, by maintaining
our disciplined approach, the Fund&rsquo;s holdings should deliver sustainable returns to shareholders over the longer term.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B><I>Aberdeen
Asset Managers Limited </I></B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify"><FONT STYLE="font-size: 11pt"><B>Risk
Considerations</B></FONT><B> </B><BR>
Past performance is not an indication of future results.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0">Foreign securities are more volatile, harder to price
and less liquid than U.S. securities. They are subject to different accounting and regulatory standards, and political and economic
risks. These risks are enhanced in emerging markets countries. Equity stocks of small and mid-cap companies carry greater risk,
and more volatility than equity stocks of larger, more established companies. Dividends are not guaranteed and a company&rsquo;s
future ability to pay dividends may be limited.</P>
</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 8.65pt 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>5</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Total Investment Return</B></FONT>
<FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following table summarizes the average
annual Fund performance compared to the Fund&rsquo;s primary benchmark, prior benchmark and Custom Index (as defined below) for
the 1-year, 3-year, 5-year and 10-year periods as of December 31, 2020.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: #DCDDDE">
    <TD STYLE="width: 40%; border-bottom: Black 1.5pt solid; padding: 1pt 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 15%; border-bottom: Black 1.5pt solid; padding: 1pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>1 Year</B></FONT></TD>
    <TD STYLE="width: 15%; border-bottom: Black 1.5pt solid; padding: 1pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>3 Years</B></FONT></TD>
    <TD STYLE="width: 15%; border-bottom: Black 1.5pt solid; padding: 1pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>5 Years</B></FONT></TD>
    <TD STYLE="width: 15%; border-bottom: Black 1.5pt solid; padding: 1pt 5.4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>10 Years</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net Asset Value (NAV)</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">13.1%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6.8%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">16.2%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.6%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Market Price</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">11.4%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4.4%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">15.5%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.8%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">MSCI Emerging Markets Index (Net Dividends)*</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">18.3%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6.2%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12.8%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.6%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">MSCI Emerging Markets Index (Gross Dividends)</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">18.7%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6.6%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">13.2%</FONT></TD>
    <TD STYLE="text-align: right; padding: 1pt 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4.0%</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1pt; padding-right: 5.4pt; border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Custom AEF Emerging Markets Index<SUP>1</SUP></FONT></TD>
    <TD STYLE="text-align: right; padding-top: 1pt; padding-right: 5.4pt; border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">18.3%</FONT></TD>
    <TD STYLE="text-align: right; padding-top: 1pt; padding-right: 5.4pt; border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8.7%</FONT></TD>
    <TD STYLE="text-align: right; padding-top: 1pt; padding-right: 5.4pt; border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">15.8%</FONT></TD>
    <TD STYLE="text-align: right; padding-top: 1pt; padding-right: 5.4pt; border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">-0.5%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Effective April 30, 2018, Aberdeen Asset
Managers Limited (&ldquo;AAML&rdquo; or the &ldquo;Adviser&rdquo;), the Fund&rsquo;s adviser, entered into an expense limitation
agreement with the Fund that is effective through June 30, 2021. Without such waivers and limitation agreements, performance would
be lower. AAML had previously entered into a written contract with the Fund to waive certain fees which was terminated on April
30, 2018. Returns represent past performance. Total investment return at NAV is based on changes in the NAV of Fund shares and
assumes reinvestment of dividends and distributions, if any, at market prices pursuant to the dividend reinvestment program sponsored
by the Fund&rsquo;s transfer agent. All return data at NAV includes fees charged to the Fund, which are listed in the Fund&rsquo;s
Statement of Operations under &ldquo;Expenses.&rdquo; Total investment return at market value is based on changes in the market
price at which the Fund&rsquo;s shares traded on the NYSE American during the period and assumes reinvestment of dividends and
distributions, if any, at market prices pursuant to the dividend reinvestment program sponsored by the Fund&rsquo;s transfer agent.
The Fund&rsquo;s total investment return is based on the reported NAV on the financial reporting period ended December 31, 2020.
Because the Fund&rsquo;s shares trade in the stock market based on investor demand, the Fund may trade at a price higher or lower
than its NAV. Therefore, returns are calculated based on both market price and NAV. Performance information for periods prior to
April 30, 2018 does not reflect the Fund&rsquo;s current strategy. <B>Past performance is no guarantee of future results.</B>The
performance information provided does not reflect the deduction of taxes that a shareholder would pay on distributions received
from the Fund. The current performance of the Fund may be lower or higher than the figures shown. The Fund&rsquo;s yield, return,
market price and NAV will fluctuate. Performance information current to the most recent month-end is available at www.aberdeenaef.com
or by calling 800-522-5465.</I></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>The net operating expense ratio, excluding
fee waivers, based on the fiscal year ended December 31, 2020, was 1.44%. The net operating expense ratio, net of fee waivers,
based on the fiscal year ended December 31, 2020, was 1.44%. The net operating expenses, net of fee waivers and excluding interest
and line of credit expense based on the fiscal year ended December 31, 2020, was 1.27%.</I></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD STYLE="text-align: justify">At a meeting held on December 10, 2019, the Fund&rsquo;s Board of Directors approved a change in
the Fund&rsquo;s benchmark from the MSCI Emerging Markets Index (Gross Dividends) to the MSCI Emerging Markets Index (Net Dividends).
The change from a gross to a net dividend benchmark is in line with industry practice and is more appropriate for the Fund, as
it is also calculated net of withholding taxes, to which the Fund is generally subject. The change in benchmark does not affect
the investment objective of the Fund, nor the way in which the portfolio is managed.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1</TD><TD STYLE="text-align: justify">The indices and time periods for the Custom AEF Emerging Markets Index (the &ldquo;Custom Index&rdquo;)
aligns with the strategies utilized and benchmark for the Fund during the time periods as noted. The Custom Index reflects the
returns of the MSCI Emerging Markets Latin America Index (Net Dividends) for periods prior to April 27, 2018 and the returns of
the MSCI Emerging Markets Index (Net Dividends) for periods subsequent to April 30, 2018. MSCI EM Latin America Index (Net Dividends)
captures large and mid-cap representation across the following 6 EM countries* in Latin America: Argentina, Brazil, Chile, Colombia,
Mexico, and Peru. With 107 constituents, the index covers approximately 85% of the free float-adjusted market capitalization in
each country.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>6</B></FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Portfolio Summary</B></FONT>
<FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following table summarizes the sector
composition of the Fund&rsquo;s portfolio, in S&amp;P Global Inc.&rsquo;s Global Industry Classification Standard (&ldquo;GICS&rdquo;)
Sectors, expressed as a percentage of net assets as of December 31, 2020.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: #DCDDDE">
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Sectors</B></FONT></TD>
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>As a Percentage of Net Assets</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Information Technology</FONT></TD>
    <TD STYLE="padding-right: 5pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">28.5%*</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Financials</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">21.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Communication Services</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">15.3%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Consumer Discretionary</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">13.1%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Real Estate</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">6.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Materials</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">6.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Consumer Staples</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">5.1%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Utilities</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">4.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Industrials</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">4.0%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Energy</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3.7%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Private Equity</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.3%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Short-Term Investment</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Liabilities in Excess of Other Assets</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">&nbsp;(9.4)%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">100.0%</FONT></TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD STYLE="text-align: justify">The sectors, as classified by GICS, are comprised of several industries. As of December 31, 2020,
the Fund did not have more than 25% of its assets invested in any industry. As of December 31, 2020, the Fund&rsquo;s holdings
in the Information Technology sector were allocated to five industries: Semiconductors &amp; Semiconductor Equipment (11.4%), Technology
Hardware (10.9%), Information Technology Services (4.4%), Electronic Equipment Instruments &amp; Components (1.2%) and Communications
Equipment (0.6%).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following chart summarizes the composition
of the Fund&rsquo;s portfolio by geographic classification expressed as a percentage of net assets as of December 31, 2020.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: #DCDDDE">
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Countries</B></FONT></TD>
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>As a Percentage of Net Assets</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">China</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">28.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">South Korea</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">13.5%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Taiwan</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">13.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">India</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">12.1%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">9.2%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Russia</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">5.9%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Hong Kong</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">5.5%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Thailand</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3.9%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">South Africa</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3.5%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3.0%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Other</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">1.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">100.0%</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>7</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Portfolio Summary</B></FONT>
<FONT STYLE="font-size: 11pt">(unaudited) (concluded)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: #DCDDDE">
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20"><B>Currency Composition</B></FONT></TD>
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>As a Percentage of Net Assets</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Hong Kong</FONT></TD>
    <TD STYLE="padding-right: 5pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">30.7%*</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Taiwan</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">13.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">South Korea</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">13.0%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">India</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">11.1%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">United States</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">10.8%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Brazil</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">5.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">China</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">5.1%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">South Africa</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">4.7%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Thailand</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3.9%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Russia</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.9%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Indonesia</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Mexico</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">1.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Turkey</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">1.1%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">United Kingdom</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.9%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Kenya</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.9%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Romania</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.5%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Poland</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Short-Term Investments</FONT></TD>
    <TD STYLE="padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Other Liabilities</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">9.4)%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">100.0%</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD>includes 6.3% H Shares which are Chinese issued securities that trade in Hong Kong dollar</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Top Ten Equity Holdings</B></FONT>
<FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The following were the Fund&rsquo;s top ten holdings as of December
31, 2020:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: #DCDDDE">
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Name of Security</B></FONT></TD>
    <TD STYLE="width: 50%; border-bottom: Black 1.5pt solid; padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>As a Percentage of Net Assets</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Samsung Electronics Co. Ltd. Pref</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">10.4%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Taiwan Semiconductor Manufacturing Co. Ltd.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">8.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tencent Holdings Ltd.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">7.5%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Ping An Insurance Group Co. of China Ltd., H Shares</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.8%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Globalwafers Co. Ltd.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.8%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Vale SA, ADR</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">China Merchants Bank Co. Ltd., H Shares</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">LG Chem Ltd.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.6%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">China Resources Land Ltd.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.5%</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt; padding-right: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">LUKOIL PJSC, ADR</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; text-align: right; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">2.4%</FONT></TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>8</B></FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Portfolio of Investments</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">As of December 31, 2020</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Shares</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Description</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Industry and Percentage</B><BR>
<B>of Net Assets</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Value</B><BR>
<B>(US$)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>LONG-TERM INVESTMENTS&mdash;109.0%</B><BR>
<B>COMMON STOCKS &mdash;93.5%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>AUSTRALIA&mdash;1.2%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">218,900</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">BHP Group PLC</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Metals &amp; Mining&mdash;1.2<B>%</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>$</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>5,814,754</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>BRAZIL&mdash;7.5%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,133,100</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Ambev SA</TD>
    <TD>&nbsp;</TD>
    <TD>Beverages&mdash;0.7<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,425,515</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">257,300</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">B3 SA&mdash;Brasil Bolsa Balcao</TD>
    <TD>&nbsp;</TD>
    <TD>Capital Markets&mdash;0.6<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,080,595</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,447,602</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Banco Bradesco SA</TD>
    <TD>&nbsp;</TD>
    <TD>Banks&mdash;1.4<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,785,776</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">3,280</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">MercadoLibre, Inc.<SUP>(a)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Internet &amp; Direct Marketing Retail&mdash;1.2<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,494,722</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">508,800</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Telefonica Brasil SA</TD>
    <TD>&nbsp;</TD>
    <TD>Diversified Telecommunication Services&mdash;1.0<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,574,572</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">743,095</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify">Vale SA, ADR</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Metals &amp; Mining&mdash;2.6<B>%</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">12,454,272</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>35,815,452</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>CHILE&mdash;0.8%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">948,900</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Enel Chile SA, ADR</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Electric Utilities&mdash;0.8<B>%</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>3,691,221</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>CHINA&mdash;28.4%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">251,400</TD>
    <TD>&nbsp;</TD>
    <TD>Alibaba Group Holding Ltd.<SUP>(a)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Internet &amp; Direct Marketing Retail&mdash;1.5<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">7,311,844</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,968,500</TD>
    <TD>&nbsp;</TD>
    <TD>China Merchants Bank Co. Ltd., H Shares</TD>
    <TD>&nbsp;</TD>
    <TD>Banks&mdash;2.6<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">12,452,817</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,418,700</TD>
    <TD>&nbsp;</TD>
    <TD>China Mobile Ltd.<SUP>(o)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Wireless Telecommunication Services&mdash;1.7<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">8,087,226</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">982,000</TD>
    <TD>&nbsp;</TD>
    <TD>China Resources Gas Group Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Gas Utilities&mdash;1.1<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,219,761</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">2,925,500</TD>
    <TD>&nbsp;</TD>
    <TD>China Resources Land Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Real Estate Management &amp; Development&mdash;2.5<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">12,055,657</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,307,000</TD>
    <TD>&nbsp;</TD>
    <TD>China Vanke Co. Ltd., H Shares</TD>
    <TD>&nbsp;</TD>
    <TD>Real Estate Management &amp; Development&mdash;0.9<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,512,038</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">6,487,000</TD>
    <TD>&nbsp;</TD>
    <TD>CNOOC Ltd.<SUP>(o)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Oil, Gas &amp; Consumable Fuels&mdash;1.3<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,951,312</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">599,886</TD>
    <TD>&nbsp;</TD>
    <TD>Midea Group Co. Ltd., A Shares (Stock Connect<SUP>(b)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Household Durables&mdash;1.9<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">9,034,520</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,432,280</TD>
    <TD>&nbsp;</TD>
    <TD>NARI Technology Co. Ltd., A Shares</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>(Stock Connect<SUP>(b)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Electrical Equipment&mdash;1.2<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,829,657</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,095,500</TD>
    <TD>&nbsp;</TD>
    <TD>Ping An Insurance Group Co. of China Ltd., H Shares</TD>
    <TD>&nbsp;</TD>
    <TD>Insurance&mdash;2.8<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">13,331,810</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">2,537,135</TD>
    <TD>&nbsp;</TD>
    <TD>SAIC Motor Corp. Ltd., A Shares (Stock Connect<SUP>(b)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Automobiles&mdash;2.0<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">9,493,679</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">345,000</TD>
    <TD>&nbsp;</TD>
    <TD>Shenzhou International Group Holdings Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Textiles, Apparel &amp; Luxury Goods&mdash;1.4<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,761,391</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">496,100</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Tencent Holdings Ltd.</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Interactive Media &amp; Services&mdash;7.5<B>%</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">35,696,265</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>135,737,977</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>HONG KONG&mdash;5.5%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">418,000</TD>
    <TD>&nbsp;</TD>
    <TD>AIA Group Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Insurance&mdash;1.1<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,093,798</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">8,822,000</TD>
    <TD>&nbsp;</TD>
    <TD>Convenience Retail Asia Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Food &amp; Staples Retailing&mdash;0.1<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">671,652</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">2,803,000</TD>
    <TD>&nbsp;</TD>
    <TD>Hang Lung Properties Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Real Estate Management &amp; Development&mdash;1.5<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">7,386,631</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">176,432</TD>
    <TD>&nbsp;</TD>
    <TD>Hong Kong Exchanges &amp; Clearing Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Capital Markets&mdash;2.0<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">9,677,594</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">19,515,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Pacific Basin Shipping Ltd.</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Marine&mdash;0.8<B>%</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">3,681,309</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>26,510,984</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>INDIA&mdash;12.1%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">124,000</TD>
    <TD>&nbsp;</TD>
    <TD>Hindustan Unilever Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Household Products&mdash;0.9<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,068,419</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">306,100</TD>
    <TD>&nbsp;</TD>
    <TD>Housing Development Finance Corp. Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Thrifts &amp; Mortgage Finance&mdash;2.2<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">10,688,034</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,414,199</TD>
    <TD>&nbsp;</TD>
    <TD>Indus Towers Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Diversified Telecommunication Services&mdash;0.9<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,463,060</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">540,000</TD>
    <TD>&nbsp;</TD>
    <TD>Infosys Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Information Technology Services&mdash;1.9<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">9,240,147</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">292,600</TD>
    <TD>&nbsp;</TD>
    <TD>Infosys Ltd., ADR</TD>
    <TD>&nbsp;</TD>
    <TD>Information Technology Services&mdash;1.0<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,959,570</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">3,758,000</TD>
    <TD>&nbsp;</TD>
    <TD>ITC Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Tobacco&mdash;2.3<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">10,767,422</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">2,480,000</TD>
    <TD>&nbsp;</TD>
    <TD>Power Grid Corp. of India Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Electric Utilities&mdash;1.4<B>%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,401,490</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">179,600</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Tata Consultancy Services Ltd.</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Information Technology Services&mdash;1.5<B>%</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">7,057,437</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>57,645,579</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 36%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 37%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-size: 8pt"><B>9</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Portfolio of Investments</B></FONT>
<FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">As of December 31, 2020</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Shares</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Description</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Industry and Percentage</B><BR>
<B>of Net Assets</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Value</B><BR>
<B>(US$)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>LONG-TERM INVESTMENTS (continued) </B><BR>
<B>COMMON STOCKS (continued)</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>INDONESIA&mdash;2.6%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right; width: 11%">17,627,000</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 36%">Bank Rakyat Indonesia Persero Tbk PT</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 37%">Banks&mdash;1.1%</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="text-align: right; width: 9%">5,240,563</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,732,700</TD>
    <TD>&nbsp;</TD>
    <TD>Mandom Indonesia Tbk PT</TD>
    <TD>&nbsp;</TD>
    <TD>Personal Products&mdash;0.2%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">798,522</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">38,109,800</TD>
    <TD>&nbsp;</TD>
    <TD>Sepatu Bata Tbk PT<SUP>(a)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Textiles, Apparel &amp; Luxury Goods&mdash;0.4 %</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,722,400</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">19,211,800</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Telkom Indonesia Persero Tbk PT</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Diversified Telecommunication Services&mdash;0.9%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,529,467</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>12,290,952</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>KENYA&mdash;0.9%</B></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">13,543,600</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Safaricom PLC</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Wireless Telecommunication Services&mdash;0.9%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>4,235,209</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>MACAU&mdash;1.9%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,039,200</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Sands China Ltd.</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Hotels, Restaurants &amp; Leisure&mdash;1.9%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>8,905,996</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>MEXICO&mdash;3.0%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">128,057</TD>
    <TD>&nbsp;</TD>
    <TD>Grupo Aeroportuario del Centro Norte SAB de CV, ADR<SUP>(a)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Transportation Infrastructure&mdash;1.4%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,617,986</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,384,645</TD>
    <TD>&nbsp;</TD>
    <TD>Grupo Financiero Banorte SAB de CV, Class O<SUP>(a)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Banks&mdash;1.6%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">7,629,655</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>14,247,641</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>POLAND&mdash;0.4%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">93,838</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Allegro.eu SA<SUP>(a)(c)</SUP></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Internet &amp; Direct Marketing Retail&mdash;0.4%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>2,127,601</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>ROMANIA&mdash;0.5%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">711,100</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">BRD-Groupe Societe Generale SA<SUP>(a)</SUP></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Banks&mdash;0.5%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>2,657,208</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>RUSSIA&mdash;5.9%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">485,400</TD>
    <TD>&nbsp;</TD>
    <TD>Globaltrans Investment PLC, GDR</TD>
    <TD>&nbsp;</TD>
    <TD>Road &amp; Rail&mdash;0.6%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,902,692</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">169,171</TD>
    <TD>&nbsp;</TD>
    <TD>LUKOIL PJSC, ADR</TD>
    <TD>&nbsp;</TD>
    <TD>Oil, Gas &amp; Consumable Fuels&mdash;2.4%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">11,517,160</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">2,429,800</TD>
    <TD>&nbsp;</TD>
    <TD>Moscow Exchange MICEX-RTS PJSC</TD>
    <TD>&nbsp;</TD>
    <TD>Capital Markets&mdash;1.1%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,240,243</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,288,500</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Sberbank of Russia PJSC</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Banks&mdash;1.8%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">8,391,369</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>28,051,464</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>SOUTH AFRICA&mdash;3.5%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,559,400</TD>
    <TD>&nbsp;</TD>
    <TD>FirstRand Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Diversified Financial Services&mdash;1.1%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,433,586</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">56,100</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Naspers Ltd., N Shares</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Internet &amp; Direct Marketing Retail&mdash;2.4%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">11,487,855</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>16,921,441</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>TAIWAN&mdash;13.4%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">266,000</TD>
    <TD>&nbsp;</TD>
    <TD>Accton Technology Corp.</TD>
    <TD>&nbsp;</TD>
    <TD>Communications Equipment&mdash;0.6%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,999,068</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">520,000</TD>
    <TD>&nbsp;</TD>
    <TD>Globalwafers Co. Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Semiconductors &amp; Semiconductor Equipment&mdash;2.8%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">13,136,137</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,954,000</TD>
    <TD>&nbsp;</TD>
    <TD>Taiwan Mobile Co. Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD>Wireless Telecommunication Services&mdash;1.4%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,877,914</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,158,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Taiwan Semiconductor Manufacturing Co. Ltd.</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Semiconductors &amp; Semiconductor Equipment&mdash;8.6%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">40,823,882</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>63,837,001</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="4" STYLE="text-align: left"><B>THAILAND&mdash;3.9%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">4,101,400</TD>
    <TD>&nbsp;</TD>
    <TD>Hana Microelectronics PCL, Foreign Shares</TD>
    <TD>&nbsp;</TD>
    <TD>Electronic Equipment Instruments &amp; Components&mdash;1.2%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,439,937</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">2,522,600</TD>
    <TD>&nbsp;</TD>
    <TD>Intouch Holdings PCL, Foreign Shares</TD>
    <TD>&nbsp;</TD>
    <TD>Wireless Telecommunication Services&mdash;1.0%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,733,513</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">14,433,400</TD>
    <TD>&nbsp;</TD>
    <TD>Land &amp; Houses PCL, Foreign Shares</TD>
    <TD>&nbsp;</TD>
    <TD>Real Estate Management &amp; Development&mdash;0.8%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">3,832,478</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 8pt"><B>10</B></FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Portfolio of Investments</B></FONT>
<FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">As of December 31, 2020</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Shares</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Description</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><B>Industry and Percentage</B><BR>
<B>of Net Assets</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center"><B>Value</B><BR>
<B>(US$)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3">
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>LONG-TERM INVESTMENTS (continued)</B><BR>
<B>COMMON STOCKS (continued)</B><BR>
<B>THAILAND (continued)</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; width: 11%">7,947,300</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 5%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 36%">Tesco Lotus Retail Growth Freehold &amp;<BR>
Leasehold Property Fund</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 37%; text-align: left">Equity Real Estate Investment Trusts (REIT)&mdash;0.9%</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 1%">$</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; width: 9%">4,459,643</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 1%">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>18,465,571</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>TURKEY&mdash;1.1%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">3,068,381</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Enerjisa Enerji AS<SUP>(c)</SUP></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Electric Utilities&mdash;1.1%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>5,164,193</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>UNITED KINGDOM&mdash;0.9%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">485,527</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">M.P. Evans Group PLC</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Food Products&mdash;0.9%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>4,382,126</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Total Common Stocks</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>446,502,370</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>PREFERRED STOCKS&mdash;15.2%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>BRAZIL&mdash;1.7%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">3,583,120</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Itausa&mdash;Investimentos Itau SA</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Banks&mdash;1.7%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>8,131,261</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>SOUTH KOREA&mdash;13.5%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">35,056</TD>
    <TD>&nbsp;</TD>
    <TD>LG Chem Ltd.</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Chemicals&mdash;2.6%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">12,340,926</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">736,593</TD>
    <TD>&nbsp;</TD>
    <TD>Samsung Electronics Co. Ltd. Pref</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Technology Hardware, Storage &amp; Peripherals&mdash;10.4%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">49,968,213</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,455</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Samsung Electronics Co. Ltd., Pref GDR</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">Technology Hardware, Storage &amp; Peripherals&mdash;0.5%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,429,850</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>64,738,989</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Total Preferred Stocks</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>72,870,250</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>PRIVATE EQUITY&mdash;0.3%</B><BR>
<B>GLOBAL&mdash;0.0%*</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">11,723,413</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><SUP>(d)</SUP></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">Emerging Markets Ventures I, L.P.<SUP>(a)(e)(f)(g)(h)(i)</SUP></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Private Equity&mdash; &ndash;%</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>80,774</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>ISRAEL&mdash;0.3%</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,250,001</TD>
    <TD><SUP>(d)</SUP></TD>
    <TD>ABS GE Capital Giza Fund, L.P.<SUP>(a)(e)(f)(h)(i)(j)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash; &ndash;%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">21,988</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">3,349,175</TD>
    <TD><SUP>(d)</SUP></TD>
    <TD>BPA Israel Ventures, LLC<SUP>(a) (e)(f)(g)(h)(i)(j)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash;0.1%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">186,147</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">108,960</TD>
    <TD>&nbsp;</TD>
    <TD>Exent Technologies Ltd. Preferred A1 Shares<SUP>(a)(e)(f)(h)(i)(k)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash; &ndash;%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">93,456</TD>
    <TD>&nbsp;</TD>
    <TD>Exent Technologies Ltd. Preferred C Shares<SUP>(a)(e)(f)(h)(i)(k)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash; &ndash;%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">23,574</TD>
    <TD>&nbsp;</TD>
    <TD>Exent Technologies Ltd. Warrants A1<SUP>(a)(e)(f)(h)(i)(k)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash; &ndash;%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">4,000,000</TD>
    <TD><SUP>(d)</SUP></TD>
    <TD>Giza GE Venture Fund III, L.P.<SUP>(a)(e)(f)(h)(i)(j)(l)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash; &ndash;%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">20,720</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: right">1,522,368</TD>
    <TD><SUP>(d)</SUP></TD>
    <TD>Neurone Ventures II, L.P.<SUP>(a)(e)(f)(h)(i)(j)(l)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Private Equity&mdash;0.1%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">463,028</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,400,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Telesoft Partners II QP, L.P.<SUP>(a)(e)(h)(i)(j)</SUP></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">Private Equity&mdash;0.1%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">521,640</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>1,213,523</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Total Private Equity</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="text-align: right; border-bottom: Black 1.5pt solid"><B>1,294,297</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid"><B>Total Long-Term Investments&mdash;109.0% (cost $440,026,951)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: right; border-bottom: Black 1pt solid"><B>520,666,917</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #DCDDDE">

    <TD STYLE="border-bottom: Black 1.5pt solid; width: 11%; text-align: center"><B>Shares</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 76%; text-align: center"><B>Description</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: center"><B>Value </B><BR>
<B>(US$)</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3"><B>SHORT-TERM INVESTMENT&mdash;0.4%</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1.5pt solid"><B>UNITED STATES&mdash;0.4%</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,785,775</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">State Street Institutional U.S. Government Money Market Fund, Premier Class, 0.03%<SUP>(m)</SUP></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,785,775</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Total Short-Term Investment&mdash;0.4% (cost $1,785,775)</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>1,785,775</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Total Investments&mdash;109.4% (cost $441,812,726)<SUP>(n)</SUP></B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>522,452,692</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">Liabilities in Excess of Other Assets&mdash;(9.4)%</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">(44,979,811</TD>
    <TD STYLE="border-bottom: Black 1pt solid">)</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Net Assets&mdash;100.0%</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>$</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>477,472,881</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-size: 8pt"><B>11</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Portfolio of Investments</B></FONT>
<FONT STYLE="font-size: 11pt">(concluded)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">As of December 31, 2020</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>Non-income producing security.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(b)</TD><TD>China A Shares. These shares are issued in local currency, traded in the local stock markets and are held through either a
Qualified Foreign Institutional Investor (QFII) license or the Shanghai or Shenzhen Hong-Kong Stock Connect program.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="padding-right: 195.55pt">Denotes a security issued under Regulation S or Rule 144A.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="padding-right: 195.55pt">Represents contributed capital.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(e)</TD><TD>Illiquid security.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(f)</TD><TD>Considered in liquidation by the Fund&rsquo;s Adviser.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(g)</TD><TD>As of December 31, 2020, the aggregate amount of open commitments for the Fund is $2,627,412.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(h)</TD><TD>Restricted security, not readily marketable. See Note 2(b) of the accompanying Notes to Financial Statements.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(i)</TD><TD STYLE="text-align: justify">Fair Valued Security. Fair Values are determined pursuant to procedures approved by the Fund&rsquo;s
Board of Directors. Unless otherwise noted, securities are valued by applying valuation factors to the exchange traded price. See
Note 2(a) of the accompanying Notes to Financial Statements.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(j)</TD><TD STYLE="padding-right: 321.05pt">Fund of Fund investment.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(k)</TD><TD STYLE="padding-right: 321.05pt">Direct investment.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(l)</TD><TD>Considered active investments by the Fund&rsquo;s Adviser.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(m)</TD><TD>Registered investment company advised by State Street Global Advisors. The rate shown is the 7 day yield as of December 31,
2020.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(n)</TD><TD>See accompanying Notes to Portfolio of Investments for tax unrealized appreciation/(depreciation) of securities.</TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(o)</TD><TD>The Fund will divest from securities subject to Executive Order 13959 (the &ldquo;EO&rdquo;) in accordance with the applicable
requirements and timelines. The Fund is in compliance with the EO and will remain in compliance with the EO.</TD></TR></TABLE>

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<TD STYLE="width: 0pt"></TD><TD STYLE="width: 15pt">*</TD><TD>&ldquo;Global&rdquo; is the percentage attributable to the Fund&rsquo;s holdings in a private equity fund which invests globally
and is not categorized under a particular country.</TD></TR></TABLE>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 297.95pt 0pt 0">ADR American Depositary Receipt</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 297.95pt 0pt 0">GDR Global Depositary Receipt</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 297.95pt 0pt 0">PLC Public Limited Company</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 297.95pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 297.95pt 0pt 0">See Notes to Financial Statements.</P>

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    <TD STYLE="width: 5%"><FONT STYLE="font-size: 8pt"><B>12</B></FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Statement of Assets and Liabilities</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">As of December 31, 2020</FONT></P>

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    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid">Assets</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 85%; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Investments, at value (cost $440,026,951)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 5%; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 10%; text-align: right; background-color: rgb(239,240,240)">520,666,917</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Short-term investments, at value (cost $1,785,775)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">1,785,775</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Foreign currency, at value (cost $4,475,608)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">4,475,665</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Interest and dividends receivable</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">647,694</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Receivable for investments sold</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">17,358</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Tax reclaim receivable</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">57,045</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Prepaid expenses</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">86,280</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1pt solid">Prepaid expenses in connection with revolving credit facility (Note 7)</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">4,584</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1.5pt solid">Total assets</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">527,741,318</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif">Liabilities</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Revolving credit facility payable (Note 7)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">40,900,000</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Dividends payable to common shareholders</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">6,817,486</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Investment advisory fees payable (Note 3)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">1,117,258</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Deferred foreign capital gains tax(Note 2h)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">837,102</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Administration fees payable (Note 3)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">87,024</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Director fees payable</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">53,250</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Interest payable on revolving credit facility</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">32,644</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Investor relations fees payable (Note 3)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">31,065</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1pt solid">Other accrued expenses</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">392,608</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1.5pt solid">Total liabilities</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">50,268,437</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1.5pt solid">Net Assets</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">477,472,881</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left">Composition of Net Assets</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif">Common stock (par value $.001 per share) (Note 5)</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">50,752</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">Paid-in capital in excess of par</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">450,025,560</TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1pt solid">Distributable earnings</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">27,396,569</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1.5pt solid">Net Assets</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">477,472,881</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; border-bottom: Black 1.5pt solid">Net asset value per share based on 50,751,778 shares issued and outstanding</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; background-color: rgb(239,240,240)">9.41</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>13</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Statement of Operations</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">For the Year Ended December 31,
2020</FONT></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">Net Investment Income:</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">Income</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 85%; font-size: 10pt; text-align: left">Dividends and other income (net of foreign withholding taxes of $1,678,791)</TD><TD STYLE="width: 5%; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">17,190,936</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Interest income</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">12,055</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left">Total Investment Income</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">17,202,991</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">Expenses:</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Investment advisory fee (Note 3)</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">3,377,046</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Administration fee (Note 3)</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">312,705</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Excise tax expense</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">293,901</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Custodian&rsquo;s fees and expenses</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">241,469</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Directors&rsquo; fees and expenses</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">224,346</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Insurance expense</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">136,122</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Investor relations fees and expenses (Note 3)</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">106,617</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Reports to shareholders and proxy solicitation</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">75,128</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Independent auditors&rsquo; fees and expenses</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">72,112</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Legal fees and expenses</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">50,623</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Transfer agent&rsquo;s fees and expenses</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">37,187</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">Miscellaneous</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">42,531</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Total expenses before reimbursed/waived expenses</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">4,969,787</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Interest and revolving credit facility expenses (Note 7)</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">665,844</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Total expenses</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">5,635,631</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Less: Investment advisory fee waiver (Note 3)</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(2,830</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1.5pt solid">Net expenses</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">5,632,801</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1.5pt solid">Net Investment Income</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">11,570,190</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Net Realized/Unrealized Gain/(Loss) from Investments and Foreign Currency Related Transactions:</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Net realized gain/(loss) from:</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Investment transactions</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(26,083,344</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Foreign currency transactions</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(449,866</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(26,533,210</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Net change in unrealized appreciation/(depreciation) on:</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Investments (including $808,715 change in deferred capital gains tax)</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">67,040,278</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Foreign currency translation</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">8,852</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">67,049,130</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">Net realized and unrealized gain from investments and foreign currency translations</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">40,515,920</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid">Net Increase in Net Assets Resulting from Operations</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; background-color: rgb(239,240,240)">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: left; background-color: rgb(239,240,240)">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: right; background-color: rgb(239,240,240)">52,086,110</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 5.95pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 5.95pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; width: 5%"><FONT STYLE="font-size: 8pt">14&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund,
    Inc.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Statements of Changes in Net
Assets</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: right; background-color: rgb(239,240,240)">For the Year Ended<BR> December 31, 2020</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: right; border-bottom: Black 1.5pt solid">For the Year Ended<BR> December 31, 2019</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Increase/(Decrease) in Net Assets:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; padding-left: 0.125in; text-indent: -0.125in">Operations:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Net investment income</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">$</TD><TD STYLE="width: 9%; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">11,570,190</TD><TD STYLE="width: 2%; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt; text-align: right">$</TD><TD STYLE="width: 9%; font-size: 10pt; text-align: right">12,900,241</TD><TD STYLE="width: 2%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Net realized loss from investment and foreign currency related transactions</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(26,533,210</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(19,113,093</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Net change in unrealized appreciation on investments and foreign currency translation</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">67,049,130</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">84,713,465</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Net increase in net assets resulting from operations</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">52,086,110</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">78,500,613</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Distributions to Shareholders From:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Distributable earnings</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(13,943,039</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(8,986,152</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Net decrease in net assets from distributions</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">(13,943,039</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(8,986,152</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Repurchase of common stock resulting in the reduction of 0 and 74,175 shares of common stock, respectively (Note 6)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(516,082</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Cost of shares purchased through a tender offer (including $0 &amp; $161,303 in expenses, respectively) of 0 and 8,956,196 shares, respectively (Note 5)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(70,557,004</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Expenses in connection with the tender offer (Note 6)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&ndash;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">69,642</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Change in net assets from capital transactions</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&ndash;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(71,003,444</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid; padding-left: 0.125in; text-indent: -0.125in">Change in net assets resulting from operations</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">38,143,071</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(1,488,983</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">Net Assets:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; font-size: 10pt; border-bottom: Black 1pt solid">Beginning of year</TD><TD STYLE="width: 2%; font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 5%; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 9%; font-size: 10pt; text-align: right; background-color: rgb(239,240,240)">439,329,810</TD><TD STYLE="border-bottom: Black 1pt solid; width: 2%; font-size: 10pt; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 5%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">440,818,793</TD><TD STYLE="width: 2%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold">End of year</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: right; background-color: rgb(239,240,240)">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: right; background-color: rgb(239,240,240)">477,472,881</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: left; background-color: rgb(239,240,240)">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: right">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: right">439,329,810</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Amounts listed as &ldquo;&ndash;&rdquo; are $0 or
round to $0.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>15</B></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
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<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Financial Highlights</FONT></P>

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<TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="font-size: 10pt; font-weight: bold; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">For the Fiscal Years Ended December 31,</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="border-bottom: Black 1pt solid; width: 33%; font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 10%; font-size: 10pt; font-weight: bold; text-align: right">2020</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 10%; font-size: 10pt; font-weight: bold; text-align: right">2019</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 10%; font-size: 10pt; font-weight: bold; text-align: right">2018<SUP>(a)</SUP></TD><TD STYLE="border-bottom: Black 1pt solid; width: 4%; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 10%; font-size: 10pt; font-weight: bold; text-align: right">2017<SUP>(b)(c)</SUP></TD><TD STYLE="border-bottom: Black 1pt solid; width: 3%; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 10%; font-size: 10pt; font-weight: bold; text-align: right">2016<SUP>(c)</SUP></TD><TD STYLE="border-bottom: Black 1pt solid; width: 3%; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; padding-left: 0.125in; text-indent: -0.125in"><B>PER SHARE OPERATING PERFORMANCE<SUP>(d)</SUP>:</B></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Net asset value per common share, beginning of year</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$8.66</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$7.37</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$9.99</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$7.80</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$5.91</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Net investment income</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">0.23</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">0.23</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">0.19</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">0.10</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">0.11</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Net realized and unrealized gains/(losses) on investments and foreign currency transactions</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">0.79</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">1.21</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(1.36</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">2.23</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">1.88</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Total from investment operations applicable to common shareholders</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">1.02</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">1.44</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(1.17</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">2.33</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">1.99</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Dividends and distributions to common shareholders from:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Net investment income</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(0.27</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(0.17</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(0.13</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(0.14</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(0.10</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Net realized gains</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(1.36</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Total distributions</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(0.27</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(0.17</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(1.49</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(0.14</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">(0.10</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">)</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in">Capital Share Transactions:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Impact of open market repurchase program (Note 6)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">0.01</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Impact due to tender offer</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">0.02</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">0.03</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Total capital share transactions</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">0.02</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">0.04</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Net asset value per common share, end of year</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$9.41</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$8.66</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$7.37</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$9.99</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$7.80</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Market value, end of year</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$8.16</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$7.62</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$6.35</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$9.15</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$6.78</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.125in; text-indent: -0.125in"><B>Total Investment Return Based on<SUP>(e)</SUP>:</B></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in">Market value</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">11.42</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">22.80</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(16.72</TD><TD STYLE="font-size: 10pt; text-align: left">%)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">37.05</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">31.68</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in">Net asset value</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">13.06</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">20.25</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">(10.38</TD><TD STYLE="font-size: 10pt; text-align: left">%)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">30.05</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">33.81</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.125in; text-indent: -0.125in">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Ratio to Average Net Assets/Supplementary Data:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Net assets, end of year (000 omitted)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$477,473</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$439,330</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$440,819</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$217,187</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$169,502</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Average net assets (000 omitted)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$390,881</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$442,354</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$445,001</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$203,477</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$161,113</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Total expenses, net of fee waivers<SUP>(e)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.44</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.54</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.55</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.68</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.37</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Total expenses, excluding fee waivers<SUP>(e)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.44</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.57</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.56</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)(g)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.70</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.38</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Total expenses, excluding taxes net of fee waivers</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.44</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.54</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.45</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(g)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.32</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.34</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Total expenses, excluding taxes and interest and revolving credit facility</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.27</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.19</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.25</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(g)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left"><SUP>(h)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left"><SUP>(h)</SUP></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Net investment income<SUP>(e)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">2.96</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">2.92</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">2.24</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.03</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1.48</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(f)</SUP></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Portfolio turnover</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">21.03</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">13.26</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">145.10</TD><TD STYLE="font-size: 10pt; text-align: left">%<SUP>(i)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">14.53</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">10.71</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Senior securities (loan facility) outstanding (000 omitted)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$40,900</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$40,900</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$49,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left"><SUP>(h)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">$&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left"><SUP>(h)</SUP></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Asset coverage ratio on revolving credit facility at year end</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1,267</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1,174</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">1,000</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left"><SUP>(h)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left"><SUP>(h)</SUP></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in; text-indent: -0.125in; border-bottom: Black 1pt solid">Asset coverage per $1,000 on revolving credit facility at year end<SUP>(j)</SUP></TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$12,674</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$11,742</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$9,996</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid"><SUP>(h)</SUP></TD><TD STYLE="font-size: 10pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right; border-bottom: Black 1pt solid">$&ndash;</TD><TD STYLE="font-size: 10pt; text-align: left; border-bottom: Black 1pt solid"><SUP>(h)</SUP></TD></TR>
</TABLE>



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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>Seven Aberdeen Funds reorganized into Aberdeen Emerging Markets Equity Income Fund on April 27, 2018.</TD></TR></TABLE>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="padding-right: 13.85pt">Beginning with the year ended December 31, 2017, the Fund has been audited by KPMG LLP. Previous
years were audited by a different independent registered public accounting firm.</TD></TR></TABLE>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="padding-right: 13.95pt">Historical net asset value and per share amounts for the accounting survivor of the reorganizations
have been recasted to reflect the conversion ratio of 2.9187 in effect on the date of reorganization of April 27, 2018. Ratios
to Average Net Assets were not impacted.</TD></TR></TABLE>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD>Based on average shares outstanding.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="padding-right: 13.9pt">Total investment return based on market value is calculated assuming that shares of the Fund&rsquo;s
common stock were purchased at the closing market price as of the beginning of the period, dividends, capital gains, and other
distributions were reinvested as provided for in the Fund&rsquo;s dividend reinvestment plan and then sold at the closing market
price per share on the last day of the period. The computation does not reflect any sales commission investors may incur in purchasing
or selling shares of the Fund. The total investment return based on the net asset value is similarly computed except that the Fund&rsquo;s
net asset value is substituted for the closing market value.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(f)</TD><TD>Ratios include the effect of Chilean taxes.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; width: 5%"><FONT STYLE="font-size: 8pt">16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund,
    Inc.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Financial Highlights</FONT> <FONT STYLE="font-size: 11pt">(concluded)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(g)</TD><TD STYLE="padding-right: 13.85pt">Effective April 30, 2018, the Fund entered into an expense limitation agreement to limit total
ordinary operating expenses of the Fund (excluding any interest, taxes, brokerage fees, short sale dividend and interest expenses
and non-routine expenses) from exceeding 1.20% of the average daily Net Assets of the Fund on an annualized basis. (See Note 3)
Prior to this, there was no expense limitation agreement in place.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(h)</TD><TD>Effective June 26, 2018, the Fund began utilizing the revolving credit facility.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD STYLE="padding-right: 13.9pt">The variation in the Fund&rsquo;s turnover rate from 2017 to 2018 was primarily due to the reorganization
of the Fund and change in investment strategy.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(j)</TD><TD STYLE="padding-right: 13.9pt">Asset coverage ratio is calculated by dividing net assets plus the amount of any borrowings,
for investment purposes by the amount of the Revolving Credit Facility.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Amounts listed as &ldquo;&ndash;&rdquo; are $0 or
round to $0.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>17</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><FONT STYLE="font-size: 18pt"><B>Notes to Financial Statements</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 11pt">December
31, 2020</FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 11pt"><B>1. Organization</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Aberdeen Emerging Markets Equity Income Fund,
Inc. (the &ldquo;Fund&rdquo;) was incorporated in Maryland on January 30, 1989 and commenced investment operations on September
27, 1989. The Fund is registered under the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;), as a non-diversified
closed-end management investment company. The Fund trades on the NYSE American under the ticker symbol &ldquo;AEF&rdquo;.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt"><B>2. Summary of Significant Accounting
Policies</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund is an investment company and accordingly
follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board (&ldquo;FASB&rdquo;)
Accounting Standard Codification Topic 946 Financial Services-Investment Companies. The following is a summary of significant accounting
policies followed by the Fund in the preparation of its financial statements. The policies conform to generally accepted accounting
principles (&ldquo;GAAP&rdquo;) in the United States of America. The preparation of financial statements requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and
liabilities at the date of the financial statements, and the reported amounts of income and expenses for the period. Actual results
could differ from those estimates. The accounting records of the Fund are maintained in U.S. Dollars.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt"><B>a. Security Valuation:</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund values its securities at current market
value or fair value, consistent with regulatory requirements. &ldquo;Fair value&rdquo; is defined in the Fund&rsquo;s Valuation
and Liquidity Procedures as the price that could be received to sell an asset or paid to transfer a liability in an orderly transaction
between willing market participants without a compulsion to transact at the measurement date.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Equity securities that are traded on an exchange
are valued at the last quoted sale price on the principal exchange on which the security is traded at the &ldquo;Valuation Time&rdquo;
subject to application, when appropriate, of the valuation factors described in the paragraph below. Under normal circumstances,
the Valuation Time is as of the close of regular trading on the New York Stock Exchange (&ldquo;NYSE&rdquo;) (usually 4:00 p.m.
Eastern Time). In the absence of a sale price, the security is valued at the mean of the bid/ask price quoted at the close on the
principal exchange on which the security is traded. Securities traded on NASDAQ are valued at the NASDAQ official closing price.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Foreign equity securities that are traded on foreign
exchanges that close prior to Valuation Time are valued by applying valuation factors to the last sale price or the mean price
as noted above. Valuation factors are provided by an independent pricing service provider approved by</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">the Board. These valuation factors are used when
pricing the Fund&rsquo;s portfolio holdings to estimate market movements between the time foreign markets close and the time the
Fund values such foreign securities. These valuation factors are based on inputs such as depositary receipts, indices, futures,
sector indices/ETFs, exchange rates, and local exchange opening and closing prices of each security. When prices with the application
of valuation factors are utilized, the value assigned to the foreign securities may not be the same as quoted or published prices
of the securities on their primary markets. A security that applies a valuation factor is determined to be a Level 2 investment
because the exchange-traded price has been adjusted. Valuation factors are not utilized if the independent pricing service provider
is unable to provide a valuation factor or if the valuation factor falls below a predetermined threshold; in such case, the security
is determined to be a Level 1 investment.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Short-term investments are comprised of cash
and cash equivalents invested in short-term investment funds which are redeemable daily. The Fund sweeps available cash into the
State Street Institutional U.S. Government Money Market Fund, which has elected to qualify as a &ldquo;government money market
fund&rdquo; pursuant to Rule 2a-7 under the 1940 Act, as amended, and has an objective, which is not guaranteed, to maintain a
$1.00 per share NAV. Generally, these investment types are categorized as Level 1 investments.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In the event that a security&rsquo;s market
quotations are not readily available or are deemed unreliable (for reasons other than because the foreign exchange on which it
trades closes before the Valuation Time), the security is valued at fair value as determined by the Fund&rsquo;s Pricing Committee,
taking into account the relevant factors and surrounding circumstances using valuation policies and procedures approved by the
Board. A security that has been fair valued by the Fund&rsquo;s Pricing Committee may be classified as Level 2 or Level 3 depending
on the nature of the inputs.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In accordance with the authoritative guidance
on fair value measurements and disclosures under GAAP the Fund discloses the fair value of its investments using a three-level
hierarchy that classifies the inputs to valuation techniques used to measure the fair value. The hierarchy assigns Level 1, the
highest level, measurements to valuations based upon unadjusted quoted prices in active markets for identical assets, Level 2 measurements
to valuations based upon other significant observable inputs, including adjusted quoted prices in active markets for similar assets,
and Level 3, the lowest level, measurements to valuations based upon unobservable inputs that are significant to the valuation.
Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability, which
are based on market data obtained from sources independent of the</P>

</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; width: 5%"><FONT STYLE="font-size: 8pt">18</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund,
    Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>






<P STYLE="margin: 0"></P>

<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><FONT STYLE="font-size: 18pt"><B>Notes to Financial Statements
</B></FONT><FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31, 2020</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">reporting entity. Unobservable inputs are
inputs that reflect the reporting entity&rsquo;s own assumptions about the assumptions market participants would use in pricing
the asset or liability developed based on the best information available in the circumstances. A financial instrument&rsquo;s level
within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement.
The three-level hierarchy of inputs is summarized below.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Level 1 &ndash; quoted prices in active
markets for identical investments;<BR>
Level 2 &ndash; other significant observable inputs (including quoted prices for similar securities, interest rates, prepayment
speeds, and credit risk); or<BR>
Level 3 &ndash; significant unobservable inputs (including the Fund&rsquo;s own assumptions in determining the fair value of investments).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may also invest in private equity
private placement securities, which represented 0.3% of the net assets of the Fund as of December 31, 2020. The private equity
private placement securities in which the Fund is invested are deemed to be restricted securities. In the absence of readily ascertainable
market values, these securities are valued at fair value as determined in good faith by, or under the</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">direction of the Board, pursuant
to valuation policies and procedures established by the Board. The Fund&rsquo;s estimate of fair value assumes a willing buyer
and a willing seller neither of whom are acting under the compulsion to buy or sell. Although these securities may be resold in
privately negotiated transactions, the prices realized on such sales could differ from the prices originally paid by the Fund or
the current carrying values, and the difference could be material. These securities are stated at fair value as determined by the
Fund&rsquo;s Pricing Committee by utilizing the net asset valuations provided by the underlying funds as a practical expedient.
In determining the fair value of these investments, management uses the market approach which includes as the primary input the
capital balance reported; however, adjustments to the reported capital balance may be made based on various factors, including,
but not limited to, the attributes of the interest held, including the rights and obligations, and any restrictions or illiquidity
of such interests, and the fair value of these private equity investments. No such adjustments were made to the NAVs provided by
the underlying funds.</P>
</div></DIV>
<BR CLEAR="ALL"><BR>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">A summary of standard inputs is listed below:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Security Type</B></FONT></TD>
    <TD STYLE="width: 70%; border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Standard Inputs</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 8.65pt; font-size: 10pt; text-indent: -8.65pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Foreign equities utilizing </FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">a fair value factor</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Depositary receipts, indices, futures, sector indices/ETFs, exchange rates, and local exchange opening and closing prices of each security.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following is a summary of the inputs
used as of December 31, 2020 in valuing the Fund&rsquo;s investments and other financial instruments at fair value. The inputs
or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities.
Please refer to the Portfolio of Investments for a detailed breakout of the security types:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 31%; border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Investments, at Value</B></FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Level 1 &ndash; Quoted Prices ($)</B></FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Level 2 &ndash; Other Significant Observable Inputs ($)</B></FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Level 3 &ndash; Significant Unobservable Inputs ($)</B></FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Total ($)</B></FONT></TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Investments in Securities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Common Stocks</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$60,177,666</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$386,324,704</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$&mdash;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$446,502,370</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Preferred Stocks</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2,429,850</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">70,440,400</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&mdash;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">72,870,250</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Short-Term Investment</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1,785,775</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&mdash;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&mdash;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1,785,775</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Total</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>$64,393,291</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>$456,765,104</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>$&mdash;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>$521,158,395</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Private Equity<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1,294,297</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Total Investments</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>$522,452,692</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Amounts listed as &ldquo;&ndash;&rdquo; are $0 or round to $0.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD>Private Equity investments are measured at the net asset
valuations provided by the underlying funds as a practical expedient and have not been classified in the fair value levels. The
fair value amounts presented are intended to permit reconciliation to the total investment amount presented in the Portfolio of
Investments.</TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>19</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
</DIV>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>



<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><B>Notes to Financial Statements </B><FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31, 2020 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>b. Restricted Securities:</B><BR>
Restricted securities are privately-placed securities whose resale is restricted under U.S. securities laws. The Fund may invest
in restricted securities, including unregistered securities eligible for resale without registration pursuant to Rule 144A and
privately-placed securities of U.S. and non-U.S. issuers offered outside the U.S. without registration pursuant to Regulation S
under the Securities Act of 1933, as amended. Rule 144A securities may be freely traded among certain qualified institutional investors,
such as the Fund, but resale of such securities in the U.S. is permitted only in limited circumstances.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>c. Foreign Currency Translation:</B><BR>
Foreign securities, currencies, and other assets and liabilities denominated in foreign currencies are translated into U.S. Dollars
at the exchange rate of said currencies against the U.S. Dollar, as of the Valuation Time, as provided by an independent pricing
service approved by the Board.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Foreign currency amounts are translated
into U.S. Dollars on the following basis:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD>market value of investment securities, other assets and
liabilities &ndash;at the current daily rates of exchange at the Valuation Time; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD>purchases and sales of investment securities, income
and expenses &ndash; at the relevant exchange prevailing on the respective dates of such transactions.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund does not isolate that portion of
gains and losses on investments in equity securities due to changes in the foreign exchange rates from the portion due to changes
in market prices of equity securities. Accordingly, realized and unrealized foreign currency gains and losses with respect to such
securities are included in the reported net realized and unrealized gains and losses on investment transactions balances.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund reports certain foreign currency
related transactions and foreign taxes withheld on security transactions as components of realized gains for financial reporting
purposes, whereas such foreign currency related transactions are treated as ordinary income for U.S. federal income tax purposes.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Net unrealized currency gains or losses
from valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net
unrealized appreciation/depreciation in value of investments, and translation of other assets and liabilities denominated in foreign
currencies.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Net realized foreign exchange gains or losses
represent foreign exchange gains and losses from transactions in foreign currencies and forward foreign currency contracts, exchange
gains or losses realized between the trade date and settlement date on security transactions,</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">and the difference between the amounts
of interest and dividends recorded on the Fund&rsquo;s books and the U.S. Dollar equivalent of the amounts actually received.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Foreign security and currency transactions
may involve certain considerations and risks not typically associated with those of domestic origin, including unanticipated movements
in the value of the foreign currency relative to the U.S. Dollar. Generally, when the U.S. Dollar rises in value against foreign
currency, the Fund&rsquo;s investments denominated in that foreign currency will lose value because the foreign currency is worth
fewer U.S. Dollars; the opposite effect occurs if the U.S. Dollar falls in relative value.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>d. Rights Issues and Warrants:</B><BR>
Rights issues give the right, normally to existing shareholders, to buy a proportional number of additional securities at a given
price (generally at a discount) within a fixed period (generally a short-term period) and are offered at the company&rsquo;s discretion.
Warrants are securities that give the holder the right to buy common stock at a specified price for a specified period of time.
Rights issues and warrants are speculative and have no value if they are not exercised before the expiration date. Rights issues
and warrants are valued at the last sale price on the exchange on which they are traded.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>e. Security Transactions, Investment
Income and Expenses:</B><BR>
Security transactions are recorded on the trade date. Realized and unrealized gains/(losses) from security and currency transactions
are calculated on the identified cost basis. Dividend income is recorded on the ex-dividend date except for certain dividends on
foreign securities, which are recorded as soon as the Fund is informed after the ex-dividend date. Interest income and expenses
are recorded on an accrual basis.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Certain distributions received by the Fund
could represent a return of capital or capital gain. The Fund determines the components of these distributions subsequent to the
ex-dividend date, based upon receipt of tax filings or other correspondence relating to the underlying investment. These distributions
are recorded as a reduction of cost of investments and/or as a realized gain.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>f. Distributions:</B><BR>
The Fund records dividends and distributions payable to its shareholders on the ex-dividend date. The amount of dividends and distributions
from net investment income and net realized capital gains are determined in accordance with federal income tax regulations, which
may differ from GAAP. These book basis/tax basis differences are either considered temporary or permanent in nature. To the extent
these differences are permanent in nature, such amounts are reclassified within the capital accounts based on their federal tax
basis</P>
</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>20</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen
                                         Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>
</DIV>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->
<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>




<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><B>Notes to Financial Statements </B><FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31, 2020 </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">treatment; temporary differences do not
require reclassification. Dividends and distributions which exceed net investment income and net realized capital gains for tax
purposes are reported as return of capital.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>g. Federal Income Taxes:</B><BR>
The Fund intends to continue to qualify as a &ldquo;regulated investment company&rdquo; (RIC) by complying with the provisions
available to certain investment companies, as defined in Subchapter M of the Internal Revenue Code of 1986, as amended, and to
make distributions of net investment income and net realized capital gains sufficient to relieve the Fund from all federal income
taxes. Therefore, no federal income tax provision is required.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund recognizes the tax benefits of
uncertain tax positions only where the position is &ldquo;more likely than not&rdquo; to be sustained assuming examination by tax
authorities. Management of the Fund has concluded that there are no significant uncertain tax positions that would require recognition
in the financial statements. Since tax authorities can examine previously filed tax returns, the Fund&rsquo;s U.S. federal and
state tax returns for each of the most recent four fiscal years up to the most recent fiscal year ended December 31, 2020 are subject
to such review.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>h. Foreign Withholding Tax:</B><BR>
Dividend and interest income from non-U.S. sources received by the Fund are generally subject to non-U.S. withholding taxes and
are recorded on the Statement of Operations. The Fund files for tax reclaims for the refund of such withholdings taxes according
to tax treaties. Tax reclaims that are deemed collectible are booked as tax reclaim receivable on the Statement of Assets and Liabilities.
In addition, the Fund may be subject to capital gains tax in certain countries in which it invests. The above taxes may be reduced
or eliminated under the terms of applicable U.S. income tax treaties with some of these countries. The Fund accrues such taxes
when the related income is earned.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In addition, when the Fund sells securities
within certain countries in which it invests, the capital gains realized may be subject to tax. Based on these market requirements
and as required under GAAP, the Fund accrues deferred capital gains tax on securities currently held that have unrealized appreciation
within these countries. The amount of deferred capital gains tax accrued is reported on the Statement of Operations</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">as part of
the Net Change in Unrealized Appreciation/Depreciation on Investments.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>i. Partnership Accounting Policy:</B><BR>
The Fund records its pro-rata share of the income/(loss) and capital gains/(losses) allocated from the private equity investments,
which are classified as partnerships, and adjusts the cost of the underlying partnerships accordingly. These amounts are included
in the Fund&rsquo;s Statement of Operations.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>3. Agreements and Transactions with Affiliates</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>a. Investment Adviser:</B><BR>
Aberdeen Asset Managers Limited (&ldquo;AAML&rdquo; or the &ldquo;Adviser&rdquo;) serves as the Fund&rsquo;s investment adviser
with respect to all investments. AAML is an indirect wholly-owned subsidiary of Standard Life Aberdeen plc. AAML receives, an annual
fee, calculated weekly and paid quarterly, equal to 0.90% of the first $250 million, 0.80% of amounts $250-$500 million and 0.75%
of amounts over $500 million. For the fiscal year ended December 31, 2020, AAML earned $3,377,046 for advisory services.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">AAML entered into a written contract (the
 &ldquo;Expense Limitation Agreement&rdquo;) with the Fund that is effective through June 30, 2021. The Expense Limitation Agreement
limits the total ordinary operating expenses of the Fund (excluding any interest, taxes, brokerage fees, short sale dividend and
interest expenses and non-routine expenses) from exceeding 1.20% of the average daily Net Assets of the Fund on an annualized basis.
Through December 31, 2020, AAML waived a total of $2,830 pursuant to the Expense Limitation Agreement. AAML may request and receive
reimbursement of the advisory fees waived and other expenses reimbursed pursuant to the Expense Limitation Agreement as of a date
not more than three years after the date when AAML limited the fees or reimbursed the expenses; provided that the following requirements
are met: the reimbursements do not cause the Fund to exceed the lesser of the applicable expense limitation in the contract at
the time the fees were limited or expenses are paid or the applicable expense limitation in effect at the time the expenses are
being recouped by AAML (the &ldquo;Reimbursement Requirements&rdquo;).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">As of December 31, 2020, to the extent the
Reimbursement Requirements are met, the cumulative potential reimbursements to AAML for them Fund, based on expenses reimbursed
by AAML, including adjustments described above, would be:</P>

</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Amount</B></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Fiscal Year 2018</B></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>(Expires 12/31/21)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Amount</B></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Fiscal Year 2019</B></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>(Expires 12/31/22)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Amount</B></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Fiscal Year 2020</B></FONT><BR>
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>(Expires 12/30/23)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Total*</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$70,875</FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 19%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$151,341</FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 19%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$2,830</FONT></TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 19%; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$225,046</FONT></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD>Amounts reported are due to expire throughout the respective 3-year expiration period presented above.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 5%">21</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
</DIV>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><B>Notes to Financial Statements </B><FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 100%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31, 2020 </FONT></TD></TR>
</TABLE>
</DIV>

<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>b. Fund Administration:</B><BR>
Aberdeen Standard Investments, Inc. (formerly, Aberdeen Asset Management Inc.) (&ldquo;ASII&rdquo;), an affiliate of the Adviser,
is the Fund&rsquo;s Administrator, pursuant to an agreement under which ASII receives a fee paid by the Fund, at an annual fee
rate of 0.08% of the Fund&rsquo;s average monthly net assets. For the fiscal year ended December 31, 2020, ASII earned $312,705
from the Fund for administration services.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>c. Investor Relations:</B><BR>
Under the terms of the Investor Relations Services Agreement, ASII provides and/or engages third parties to provide investor relations
services to the Fund and certain other funds advised by AAML or its affiliates as part of an Investor Relations Program. Under
the Investor Relations Services Agreement, the Fund owes a portion of the fees related to the Investor Relations Program (the &ldquo;Fund&rsquo;s
Portion&rdquo;). However, investor relations services fees are limited by ASII so that the Fund will only pay up to an annual rate
of 0.05% of the Fund&rsquo;s average weekly net assets. Any difference between the capped rate of 0.05% of the Fund&rsquo;s average
weekly net assets and the Fund&rsquo;s Portion is paid for by ASII.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Investor Relations
Services Agreement, ASII (or third parties hired by ASII), among other things, provides objective and timely information to shareholders
based on publicly-available information; provides information efficiently through the use of technology while offering shareholders
immediate access to knowledgeable investor relations representatives; develops and maintains effective communications with investment
professionals from a wide variety of firms; creates and maintains investor relations communication materials such as fund manager
interviews, films and webcasts, publishes white papers, magazine articles and other relevant materials discussing the Fund&rsquo;s
investment results, portfolio positioning and outlook; develops and maintains effective communications with large institutional
shareholders; responds to specific shareholder questions; and reports activities and results to the Board and management detailing
insight into general shareholder sentiment. During the fiscal year ended December 31, 2020, the Fund incurred investor relations
fees of approximately $106,617. For the fiscal year ended December 31, 2020, ASII did not contribute to the investor relations
fees for the Fund because the Fund&rsquo;s contribution was below 0.05% of the Fund&rsquo;s average weekly net assets on an annual
basis.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>4. Investment Transactions</B><BR>
Purchases and sales of investment securities (excluding short-term securities) for the fiscal year ended December 31, 2020, were
$90,206,052 and $90,818,517, respectively.</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>5. Capital</B><BR>
The authorized capital of the Fund is 100 million shares of $0.001 par value per share of common stock. As of December 31, 2020,
there were 50,751,778 shares of common stock issued and outstanding.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>
a. Tender Offer and Distribution</B><BR>
On May 8, 2019, the Fund&rsquo;s Board approved a tender offer for shares of the Fund&rsquo;s common stock. The tender offer authorized
the Fund to purchase up to 15% of its issued and outstanding shares at a price equal to 98% of the Fund&rsquo;s NAV per share at
the close of business on the NYSE American on June 18, 2019, the first business day following the expiration of the offer. The
tender offer commenced on May 17, 2019 and expired on June 17, 2019. In connection with the tender offer, the Fund purchased 8,956,196.00
shares of capital stock at a price equal to $7.86. The tender offer was oversubscribed and all tenders of shares were subject to
pro ration (at a ratio of approximately 0.2306) in accordance with the terms of the tender offer.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>6. Open Market Repurchase Program</B><BR>
The Board has authorized, but does not require, Fund management to make open market purchases from time to time in an amount up
to 10% of the Fund&rsquo;s outstanding shares, in accordance with Rule 10b-18 under the Securities Exchange Act of 1934, as amended
(the &ldquo;Exchange Act&rdquo;), and other applicable federal securities laws. Such purchases may be made when, in the reasonable
judgment of Fund management, such repurchases may enhance shareholder value. The Fund reports repurchase activity on the Fund&rsquo;s
website on a monthly basis. For the fiscal year ended December 31, 2020, the Fund did not repurchase any shares pursuant to its
repurchase agreement.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>7. Credit Facility</B><BR>
The Fund&rsquo;s $55,000,000 senior secured revolving credit facility with The Bank of Nova Scotia was renewed on June 23, 2020
for a 1-year term. The outstanding balance on the loan as of December 31, 2020 was $40,900,000 and the average interest rate on
the loan facility was 1.49%. The interest expense is accrued on a daily basis and is payable to The Bank of Nova Scotia on a monthly
basis. The amounts borrowed from the loan facility may be invested to return higher rates than the rates in the Fund&rsquo;s portfolio.
However, the cost of leverage could exceed the income earned by the Fund on the proceeds of such leverage. To the extent that the
Fund is unable to invest the proceeds from the use of leverage in assets which pay interest at a rate which exceeds the rate paid
on the leverage, the yield on the Fund&rsquo;s common stock will decrease. In addition, in the event of a general market decline
in the value of assets in which the Fund invests, the effect of that decline will be magnified in the Fund because of the additional
assets purchased with the proceeds of the leverage. Non-recurring expenses in connection with the implementation of the loan facility
will reduce the Fund&rsquo;s performance.</P>
</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>22</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen
                                         Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>
</DIV>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>



<P STYLE="margin: 0"></P>

<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="margin: 0; text-indent: 0">&nbsp;</P>

<P STYLE="margin: 0; text-indent: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid">
        <P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt; text-indent: 0"><B>Notes to Financial Statements</B>
        <FONT STYLE="font-size: 11pt">(continued)</FONT></P>
        <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0">December 31, 2020</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0"><B>8. Private Equity Investments</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">Certain of the Fund&rsquo;s investments,
listed in the chart below, are restricted as to resale and are valued at net asset value as determined in good faith by, or under
the direction of, the Board under procedures established by the Board in the absence of readily ascertainable market values.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 15%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 9%; font-weight: bold; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><B>Security(1)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><B>Acquisition Date(s)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><B>Total Commitments</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><B>Cost</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Fair Value At 12/31/20</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><B>Percent of Net Assets</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt"><B>Cumulative Distributions Received(2)</B></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">ABS GE Capital Giza Fund, L.P.</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">02/03/98 &ndash; 02/13/02</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$1,250,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$985,303</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$21,988</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$1,660,765</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">BPA Israel Ventures, LLC (3)</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">10/05/00 &ndash; 12/09/05</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">4,600,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">1,809,951</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">186,147</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">0.04</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">705,645</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Emerging Markets Ventures I, L.P. (3)</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">01/22/98 &ndash; 01/10/06</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">13,100,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">3,999,829</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">80,774</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">0.02</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">12,723,311</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Exent Technologies Ltd. Preferred A1 Shares (4)</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">11/29/15</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">178,199</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Exent Technologies Ltd. Preferred C Shares (4)</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">11/29/15</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Exent Technologies Ltd. Warrants A1 (4)</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">11/29/15</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Giza GE Venture Fund III, L.P.</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">01/31/00 &ndash; 11/23/06</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">4,000,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">2,429,172</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">20,720</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&ndash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">1,323,321</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Neurone Ventures II, L.P.</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">11/24/00 &ndash; 12/21/10</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">1,500,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">5,405</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">463,028</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">0.10</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">1,270,282</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Telesoft Partners II QP, L.P.</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">07/14/00 &ndash; 03/01/10</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">2,400,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">980,960</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">521,640</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">0.11</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">1,367,820</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 5.4pt; padding-right: 5.4pt">Total</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$26,850,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$10,388,819</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$1,294,297</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">0.27</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; padding-right: 5.4pt; padding-left: 5.4pt">$19,051,144</TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">Amounts listed as &ldquo;&ndash;&rdquo;
are $0 or round to $0.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify; padding-right: 37.7pt">Telesoft Partners II QP, L.P. is still considered an active investment by
the Fund&rsquo;s Adviser. Exent Technologies Ltd., Flash Networks Ltd., Neurone Ventures II, L.P., ABS GE Capital Giza Fund, L.P.,
BPA Israel Ventures, LLC, Giza GE Venture Fund III, L.P. and Emerging Markets Ventures I, L.P. are in liquidation.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify; padding-right: 19.15pt">Cumulative Distributions include distributions received from Income, realized
gains or return of capital. Distributions from return of capital will reduce the cost basis of the security.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">BPA Israel Ventures LLC has open commitments of $1,250,825. Emerging Markets Ventures I, L.P. has
open commitments of $1,376,587.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD>Exent Technologies Ltd. was a security received from
the dissolution of Concord Fund I Liquidating Main Trust. </TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 128.2pt 0pt 0; text-align: justify; text-indent: 0">The Fund may incur certain costs in connection with the disposition
of the above securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 128.2pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6pt"></TD><TD STYLE="width: 11pt"><B>9</B></TD><TD STYLE="text-align: justify"><B>Portfolio Investment Risks</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.95pt 0pt 0; text-align: justify; text-indent: 0"><B>a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Risks
Associated with Foreign Securities and Currencies:</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">Investments in securities
of foreign issuers carry certain risks not ordinarily associated with investments in securities of U.S. issuers. These risks include
future political and economic developments and the possible imposition of exchange controls or other foreign governmental laws
and restrictions. In addition, with respect to certain countries, there is the possibility of expropriation of assets, confiscatory
taxation, and political or social instability or diplomatic developments, which could adversely affect investments in those countries.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">Certain countries also may
impose substantial restrictions on investments in their capital markets by foreign entities, including restrictions on investments
in issuers of industries deemed sensitive to relevant national interests. These factors may limit the investment opportunities
available and result in a lack of liquidity and high price volatility with respect to securities of issuers from developing countries.
Foreign securities may also be harder to price than U.S. securities.</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">The value of foreign currencies
relative to the U.S. Dollar fluctuates in response to market, economic, political, regulatory, geopolitical or other conditions.
A decline in the value of a foreign currency versus the</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">U.S. Dollar reduces the
value in U.S. Dollars of investments denominated in that foreign currency. This risk may impact the Fund more greatly to the extent
the Fund does not hedge its currency risk, or hedging techniques used by the Adviser are unsuccessful.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 6pt"></TD><TD STYLE="width: 9.25pt"><B>b.</B></TD><TD STYLE="text-align: justify"><B>Risks Associated with Emerging Markets</B></TD></TR></TABLE>

<P STYLE="margin: 0pt 0; font: 10pt Arial, Helvetica, Sans-Serif; text-indent: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0">The emerging countries&rsquo;
securities markets are substantially smaller, less liquid and more volatile than the major securities markets in the United States.
A high proportion of the securities of many companies in emerging countries may be held by a limited number of persons, which may
limit the number of securities available for investment by the Fund. The limited liquidity of emerging country securities markets
may also affect the Fund&rsquo;s ability to acquire or dispose of securities at the price and time it wishes to do so.</P>
</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.7pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 5%">23</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.9pt 0pt 0; text-align: right; text-indent: 0">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><B>Notes to Financial Statements </B><FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 100%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31, 2020 </FONT></TD></TR>
</TABLE>
</DIV>

<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>c.</B> <B>Risks Associated with Restricted Securities</B></P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">The
Fund, subject to local investment limitations, may invest up to 30% of its assets (at the time of commitment) in illiquid equity
securities, including securities of private equity funds (whether in corporate or partnership form) that invest primarily in emerging
markets. When investing through another investment fund, the Fund will bear its proportionate share of the expenses incurred by
that underlying fund, including management fees. Such securities are expected to be illiquid and may involve a high degree of business
and financial risk and may result in substantial losses. Because of the current absence of any liquid trading market for these
investments, the private equity funds may take longer to liquidate than would be the case for publicly traded securities. Although
these securities may be resold in privately negotiated transactions, the prices realized on such sales could be substantially less
than those originally paid by the Fund or the current carrying values and these differences could be material. Further, companies
whose securities are not publicly traded may not be subject to the disclosures and other investor protection requirements applicable
to companies whose securities are publicly traded.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>d.</B> <B>China Risk</B></P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">The economy of China differs
from the U.S. and other more established economies in such respects as structure, general development, government involvement,
wealth distribution, rate of inflation, growth rate, allocation of resources and capital reinvestment, and some of these differences
are unfavorable to investors. Therefore, investing in China involves a high degree of risk and special considerations not typically
associated with investing in other more established economies or securities markets. The Fund invests in China A shares. China
A shares are shares in mainland China-based companies that trade on Chinese stock exchanges and are usually only available to foreign
investors through a quota license or by purchasing Shanghai and Shenzhen Stock Exchange-listed securities via brokers in Hong Kong
through the Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect programs (collectively, &ldquo;Stock Connect&rdquo;).
Investing in China A shares may involve special risk considerations such as volatility in the China A share market and uncertainty
regarding taxation.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2pt 0pt 0; text-align: justify; text-indent: 0">The Fund&rsquo;s ability to
freely trade in China A shares as a foreign investor through the quota license or Stock Connect may be limited by quota and repatriation
restrictions, and utilizing Stock Connect is subject to trading, clearance and settlement procedures in China that are relatively
new and untested.</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0"><B>e. Illiquid Securities
Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.7pt 0pt 0; text-align: justify; text-indent: 0">Illiquid securities are
assets which may not be sold or disposed of in the ordinary course of business within seven days at approximately the price at
which a Fund has valued the investment on its books and may include such securities as those not registered under U.S. securities
laws or securities that cannot be sold in public transactions. An inability to sell a portfolio position can adversely affect a
Fund&rsquo;s value or prevent the Fund from being able to take advantage of other investment opportunities. Illiquid securities
and relatively less liquid securities may also be difficult to value.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.7pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">The Adviser employs procedures
and tests using third-party and internal data inputs that seek to assess and manage the liquidity of its portfolio holdings. The
Fund&rsquo;s procedures and tests take into account relevant market, trading and other factors, and monitor whether liquidity assessments
should be adjusted based on changed market conditions. These procedures and tests are designed to assist the Fund in determining
its ability to meet redemption requests in various market conditions. In light of the dynamic nature of markets, there can be no
assurance that these procedures and tests will enable the Fund to ensure that it has sufficient liquidity to meet redemption requests.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>f.</B> <B>Sector Risk</B></P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.7pt 0pt 0; text-align: justify; text-indent: 0">To the extent that the Fund
has a significant portion of its assets invested in securities of companies conducting business in a broadly related group of industries
within an economic sector, the Fund may be more vulnerable to unfavorable developments in that economic sector than funds that
invest more broadly.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.7pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0"><I>Information Technology
Sector Risk</I>. To the extent that the information technology sector represents a significant portion of the Fund, the Fund will
be sensitive to changes in, and its performance may depend to a greater extent on, factors impacting this sector. Information technology
companies face intense competition, both domestically and internationally, which may have an adverse effect on their profit margins.
Like other technology companies, information technology companies may have limited product lines, markets, financial resources
or personnel. The products of information technology companies may face obsolescence due to rapid technological developments, frequent
new product introduction, unpredictable changes in growth rates and competition for the services of qualified personnel. Companies
in the information technology sector are heavily dependent on patent and intellectual property rights. The loss or impairment of
these rights may adversely affect the profitability of these companies.</P>
</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>24</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen
                                         Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right; text-indent: 0">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->
<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><B>Notes to Financial Statements </B><FONT STYLE="font-size: 11pt">(continued)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 100%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31, 2020 </FONT></TD></TR>
</TABLE>
</DIV>

<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>g.</B> <B>Valuation Risk:</B></P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">The price that the Fund
could receive upon the sale of any particular portfolio investment may differ from the Fund&rsquo;s valuation of the investment,
particularly for securities that trade in thin or volatile markets or that are valued using a fair valuation methodology or a price
provided by an independent pricing service. As a result, the price received upon the sale of an investment may be less than the
value ascribed by the Fund, and the Fund could realize a greater than expected loss or lower than expected gain upon the sale of
the investment. The Fund&rsquo;s ability to value its investments may also be impacted by technological issues and/or errors by
pricing services or other third-party service providers.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>h.</B> <B>Market Events Risk:</B></P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">Markets are affected by
numerous factors, including interest rates, the outlook for corporate profits, the health of the national and world economies,
the fluctuation of other stock markets around the world, and financial, economic and other global market developments and disruptions,
such as those arising from war, terrorism, market manipulation, government interventions, defaults and shutdowns, political changes
or diplomatic developments, public health emergencies and natural/environmental disasters. Such events can negatively impact the
securities markets and cause the Fund to lose value.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2.15pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.9pt 0pt 0; text-align: justify; text-indent: 0">One such event is the COVID-19
pandemic, which has caused major disruptions to economies and markets around the world, including the markets in which the Fund
invests, and which has and may continue to negatively impact the value of the Fund&rsquo;s investments as described in the Letter
Shareholders and Report of the Investment Manager. The COVID-19 pandemic and impacts thereof may continue for an extended period
of time. To the extent the impacts of COVID-19 continue, the Fund may experience negative impacts to its business that could exacerbate
other risks to which the Fund is subject.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.9pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.95pt 0pt 0; text-align: justify; text-indent: 0">Policy and legislative changes
in countries around the world are affecting many aspects of financial regulation, and governmental and quasi-governmental authorities
and regulators throughout the world have previously responded to serious economic disruptions with a variety of significant fiscal
and monetary policy changes.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.95pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.9pt 0pt 0; text-align: justify; text-indent: 0">The impact of these changes
on the markets, and the practical implications for market participants, may not be fully known for some time. In addition, economies
and financial markets throughout the world are becoming increasingly interconnected. As a result, whether or not a Fund invests
in securities of issuers located in or with significant exposure to countries experiencing economic and financial difficulties,
the value and liquidity of the Fund&rsquo;s investments may be negatively affected by such events.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1.9pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 2pt 0pt 0; text-align: justify; text-indent: 0">For example, whether or not
the Fund invests in securities of issuers located in Europe (whether the EU, Eurozone or UK) or with significant</P>

</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">exposure to European, EU,
Eurozone or UK issuers or countries, the unavoidable uncertainties and events related to the UK&rsquo;s departure from the EU (&ldquo;Brexit&rdquo;)
could negatively affect the value and liquidity of a Fund&rsquo;s investments, increase taxes and costs of business and cause volatility
in currency exchange rates and interest rates. Brexit could adversely affect the performance of contracts in existence at the date
of Brexit and European, UK or worldwide political, regulatory, economic or market conditions and could contribute to instability
in political institutions, regulatory agencies and financial markets. Brexit could also lead to legal uncertainty and politically
divergent national laws and regulations as a new relationship between the UK and EU is defined and as the UK determines which EU
laws to replace or replicate. Any of these effects of Brexit, and others that cannot be anticipated, could adversely affect the
Fund&rsquo;s business, results of operations and financial condition.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">In addition, investment
in Hong Kong issuers may subject the Fund to legal, regulatory, and political risks, specific to Hong Kong. Hong Kong is closely
tied to China, economically and politically, following the UK&rsquo;s 1997 handover of the former colony to China to be governed
as a Special Administrative Region. Changes to Hong Kong&rsquo;s legal, financial, and monetary system could negatively impact
its economic prospects. Hong Kong&rsquo;s evolving relationship with the central government in Beijing has been a source of political
unrest and may result in economic disruption. By treaty, China has committed to preserve Hong Kong&rsquo;s high degree of autonomy
in certain matters until 2047. However, as demonstrated by Hong Kong protests in recent years over political, economic, and legal
freedoms, and the Chinese government&rsquo;s response to them, there continues to exist political uncertainty within Hong Kong.
For example, in June 2020 China adopted a new security law that severely limits freedom of speech in Hong Kong and expands police
powers to seize electronic devices and intercept communications of suspects. Widespread protests were held in Hong Kong in response
to the new law, and the United States imposed sanctions on certain Hong Kong officials for cracking down on pro-democracy protests.
There is no guarantee that additional protests will not arise in the future or whether the United States will respond to such protests
with additional sanctions. Further, any changes in the Chinese economy, trade regulations, or control over Hong Kong may have an
adverse impact on Hong Kong&rsquo;s economy and thereby impact the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.85pt 0pt 0; text-align: justify; text-indent: 0">Please read the prospectus
for more detailed information regarding these and other risks.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.85pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.95pt"></TD><TD STYLE="width: 15.7pt"><B>10.</B></TD><TD STYLE="text-align: justify"><B>Contingencies</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; margin-left: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">In the normal course of
business, the Fund may provide general indemnifications pursuant to certain contracts and organizational documents. The Fund&rsquo;s
maximum exposure under these arrangements is dependent on future claims that may be made against the Fund, and therefore, cannot
be estimated; however, the Fund expects the risk of loss from such claims to be remote.</P>

</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 13.8pt 0pt 0; text-align: justify; text-indent: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 5%">25</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right; text-indent: 0">&nbsp;</P>
</div>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>






<P STYLE="margin: 0; text-indent: 0"></P>

<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 10pt"><B>Notes to Financial Statements</B> <FONT STYLE="font-size: 11pt">(concluded)</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 100%; font-size: 11pt">December 31, 2020</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>11. Tax Information</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The U.S. federal income tax basis of the
Fund&rsquo;s investments (including derivatives, if applicable) and the net unrealized appreciation as of December 31, 2020, were
as follows:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1.5pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 2pt; padding-left: 8.65pt; text-indent: -8.65pt"><B>Tax Basis of Investments</B></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; text-align: right"><B>Appreciation</B></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; text-align: right"><B>Depreciation</B></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; text-align: right"><B>Net Unrealized </B><BR>
<B>Appreciation/</B><BR>
<B>(Depreciation</B></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><B>)</B></TD></TR>
<TR STYLE="background-color: rgb(239,240,240)">
    <TD STYLE="vertical-align: top; width: 5%; border-bottom: Black 1.5pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 40%; border-bottom: Black 1.5pt solid; padding-top: 2pt">$438,675,265</TD>
    <TD STYLE="vertical-align: bottom; width: 5%; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; border-bottom: Black 1.5pt solid"></TD>
    <TD STYLE="vertical-align: bottom; width: 15%; border-bottom: Black 1.5pt solid; text-align: right">$134,015,296</TD>
    <TD STYLE="vertical-align: bottom; width: 5%; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; border-bottom: Black 1.5pt solid"></TD>
    <TD STYLE="vertical-align: bottom; width: 15%; border-bottom: Black 1.5pt solid; text-align: right">$(50,237,869</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; border-bottom: Black 1.5pt solid">)</TD>
    <TD STYLE="vertical-align: bottom; width: 2%; border-bottom: Black 1.5pt solid"></TD>
    <TD STYLE="vertical-align: bottom; width: 13%; border-bottom: Black 1.5pt solid; text-align: right">$83,777,427</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The tax character of distributions paid
during the fiscal years ended December 31, 2020 and December 31, 2019 was as follows:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 8.65pt; text-indent: -8.65pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>December 31, 2020</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>December 31, 2019</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="width: 52%">
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 17.3pt; text-indent: -8.65pt">Distributions paid
from:</P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 17.3pt; text-indent: -8.65pt">Ordinary Income</P></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="width: 19%; text-align: right">$13,943,039</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%"></TD>
    <TD STYLE="width: 20%; text-align: right">$8,986,152</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Net long-term capital gains</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt"><B>Total tax character of distributions</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>$13,943,039</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><B>$8,986,152</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">As of December 31, 2020, the components of accumulated earnings
on a tax basis were as follows:*</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="width: 85%; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Undistributed ordinary income &ndash; net</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%">$</TD>
    <TD STYLE="white-space: nowrap; width: 10%; text-align: right">3,917,190</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Undistributed long-term capital gains &ndash; net</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; text-align: right">&mdash;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Total undistributed earnings</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="white-space: nowrap; text-align: right">3,917,190</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Capital loss carryforward</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: right">(59,464,647</TD>
    <TD>)**</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Other currency gains</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Other temporary differences</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: right">&mdash;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt">Unrealized appreciation/(depreciation)</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; text-align: right">82,944,026</TD>
    <TD STYLE="border-bottom: Black 1pt solid">***</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 2pt; padding-left: 17.3pt; text-indent: -8.65pt"><B>Total accumulated earnings/(losses) &ndash; net</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>$</B></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: right"><B>27,396,569</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 2pt"></TD><TD STYLE="width: 17pt">*</TD><TD STYLE="text-align: justify">Subject to pending information certain reclassifications of this information may be required. There
would be no impact on the Fund&rsquo;s net asset value.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 2pt"></TD><TD STYLE="width: 17pt">**</TD><TD STYLE="text-align: justify">On December 31, 2020, the Fund had a net capital loss carryforward of $(59,464,647)which will be
available to offset like amounts of any future taxable gains. The Fund is permitted to carry forward capital losses for an unlimited
period, and capital losses that are carried forward will retain their character as either short-term or long-term capital losses.
The breakdown of capital loss carryforwards are as follows:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; border-bottom: Black 1pt solid"><B>Amounts</B></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid"><B>Expires</B></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240)">
    <TD STYLE="vertical-align: top; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: right">$</TD>
    <TD STYLE="vertical-align: bottom; width: 68%">11,203,129</TD>
    <TD STYLE="vertical-align: bottom; width: 24%; text-align: right">Unlimited (Short-Term</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">)</TD></TR>
<TR STYLE="background-color: rgb(239,240,240)">
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">48,261,518</TD>
    <TD STYLE="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">Unlimited (Long-Term</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">***</TD><TD>The difference between book-basis and tax-basis unrealized
appreciation/(depreciation) is attributable to tax deferral of wash sales, passive foreign investment companies, partnership adjustments
and corporate actions.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">GAAP requires that certain components
of net assets be adjusted to reflect permanent differences between financial and tax reporting. Accordingly, the table below details
the necessary reclassifications, which are a result of permanent differences primarily attributable to foreign currency gain/(loss),
nondeductible excise tax and prior year REIT true up. These reclassifications have no effect on net assets or NAVs per share.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 171pt 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 5%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 4%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 42%; border-bottom: Black 1pt solid"><B>Paid-in-</B><BR>
<B>Capital</B></TD>
    <TD STYLE="vertical-align: top; width: 2%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 4%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 40%; text-align: right; border-bottom: Black 1pt solid"><B>Distributable Earnings/(Accumulated Losses</B></TD>
    <TD STYLE="vertical-align: bottom; width: 5%; border-bottom: Black 1pt solid"><B>)</B></TD></TR>
<TR STYLE="background-color: rgb(239,240,240)">
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid"></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">$(293,902)</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid"></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">$293,902</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
</TABLE>
</div></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>12. Subsequent Events</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Management has evaluated the need
for disclosures and/or adjustments resulting from subsequent events through the date the financial statements were issued. Based
on this evaluation, no disclosures and/or adjustments were required to the financial statements as of December 31, 2020.</P>
</div></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 171pt 0pt 0; text-align: justify">&nbsp;</P>


<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>26</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen
                                         Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Report of Independent Registered Public Accounting Firm</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">To the Shareholders and Board of Directors</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Aberdeen Emerging Markets Equity Income Fund, Inc.:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Opinion on the Financial Statements</I></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying statement
of assets and liabilities of Aberdeen Emerging Markets Equity Income Fund, Inc. (the Fund), including the portfolio of investments,
as of December 31, 2020, the related statement of operations for the year then ended, the statements of changes in net assets for
each of the years in the two-year period then ended, and the related notes (collectively, the financial statements) and the financial
highlights for each of the years in the four-year period then ended. In our opinion, the financial statements and financial highlights
present fairly, in all material respects, the financial position of the Fund as of December 31, 2020, the results of its operations
for the year then ended, the changes in its net assets for each of the years in the two-year period then ended, and the financial
highlights for each of the years in the four-year period then ended, in conformity with U.S. generally accepted accounting principles.
The financial highlights for the year ended December 31, 2016 were audited by other independent registered public accountants whose
report, dated February 27, 2017, expressed an unqualified opinion on those financial highlights.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Basis for Opinion</I></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">These financial statements and financial
highlights are the responsibility of the Fund&rsquo;s management. Our responsibility is to express an opinion on these financial
statements and financial highlights based on our audits. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Fund in accordance with the U.S.
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with
the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements and financial highlights are free of material misstatement, whether due to error or fraud. Our audits
included performing procedures to assess the risks of material misstatement of the financial statements and financial highlights,
whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a
test basis, evidence regarding the amounts and disclosures in the financial statements and financial highlights. Such procedures
also included confirmation of securities owned as of December 31, 2020, by correspondence with the custodian or by other appropriate
auditing procedures. Our audits also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements and financial highlights. We believe that our audits
provide a reasonable basis for our opinion.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="n5095ncsrs_img002.jpg" ALT=""></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">We have served as the auditor of
one or more Aberdeen investment companies since 2009. Philadelphia,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Pennsylvania</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">February 24, 2021</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 90.25pt 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 5%">27</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>


</div>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 139.95pt 0pt 0">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->
<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 139.95pt 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Federal Tax Information: Dividends and Distributions </B><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following information is provided with
respect to the distributions paid by the Fund during the fiscal year ended December 31, 2020:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 5.4pt"><B>Payable Date</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Total Cash</B><BR>
<B>Distribution</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Long-Term</B></FONT><BR>
<B>Capital</B><BR>
<B>Gain</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Tax</B></FONT><BR>
<B>Return of</B><BR>
<B>Capital</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Net</B></FONT><BR>
<B>Ordinary</B><BR>
<B>Dividend</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Foreign</B></FONT><BR>
<B>Taxes</B><BR>
<B>Paid<SUP>(1)</SUP></B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Gross</B></FONT><BR>
<B>Ordinary</B><BR>
<B>Dividend</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Qualified</B><BR>
<B>Dividends<SUP>(2)</SUP></B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Foreign</B></FONT><BR>
<B>Source</B><BR>
<B>Income</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="width: 18%; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3/31/2020</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">3/31/2020</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 8%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 8%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 8%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.054000</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 8%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.006107</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 8%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.060107</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.033681</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="width: 7%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.044760</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">6/30/2020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.042700</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.042700</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.004829</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.047529</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.026633</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.035394</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">9/30/2020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.043700</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.043700</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.004943</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.048643</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.027256</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.036222</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 5.4pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">1/8/2021</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.134330</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.134330</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.015193</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.149523</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.083784</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.111345</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(239,240,240)">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-left: 5.4pt">Total</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.274730</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.000000</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.274730</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.031072</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.305802</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.171354</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: #231F20">0.227721</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD>The foreign taxes paid represent taxes incurred by the
Fund on interest received from foreign sources. Foreign taxes paid may be included in taxable income with an offsetting deduction
from gross income or may be taken as a credit for taxes paid to foreign governments. You should consult your tax advisor regarding
the appropriate treatment of foreign taxes paid.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD>The Fund hereby reports the amount indicated above or
the maximum amount allowable by law.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>28</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen
                                         Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>
</div>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV STYLE="text-align: justify; margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%; text-align: justify">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Recent Changes</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>The following information is a summary of certain changes
during the fiscal year ended December 31, 2020. This information may not reflect all of the changes that have occurred since you
purchased the Fund.</I></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">During the applicable period, except as noted below, there have
been: (i) no material changes to the Fund's investment objectives and policies that constitute its principal portfolio emphasis
that have not been approved by shareholders; (ii) no material changes to the Fund's principal risks; (iii) no changes to the persons
primarily responsible for day-to-day management of the Fund; and (iv) no changes to the Fund's charter or by-laws that would delay
or prevent a change of control.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Effective December 31, 2020, Mark Gordon James no longer serves
as a portfolio manager to the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Investment Objectives and Policies</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Investment Objectives.</I> The Fund seeks to provide both
current income and long-term capital appreciation. The Fund's investment objective is not fundamental, and may be changed by the
Fund's Board without shareholder approval.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Principal Investment Strategy.</I> The Fund invests at least
80% of its net assets (plus any borrowings for investment purposes) in emerging markets equity securities. If the Board of Directors
elects to change this 80% policy, the Fund will provide shareholders with at least 60 days' prior notice.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Emerging market countries for purposes of this policy include
every nation in the world except the United States, Canada, Japan, Australia, New Zealand and countries represented in the MSCI
Europe Index.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The definition of equity securities includes:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&bull;</TD><TD STYLE="text-align: justify">common stock and preferred stock (including convertible
preferred stock),</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&bull;</TD><TD STYLE="text-align: justify">stock purchase warrants and rights,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&bull;</TD><TD STYLE="text-align: justify">equity interests in trusts and partnerships, and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&bull;</TD><TD STYLE="text-align: justify">American, Global or other types of Depositary Receipts
of emerging market securities.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Determinations as to whether a company is an emerging market
company will be made by the Investment Adviser based on publicly available information and inquiries made to the company.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Emerging market securities include securities
that are issued by: (a) governments or government-related bodies of emerging market countries; and/or (b) companies or other issuers
that (i) are organized under the laws of, or have their principal office in, an emerging market</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">country, (ii) have their principal securities trading market in an emerging market country, and/or (iii) derive a majority
of their annual revenue or assets from goods produced, sales made or services performed in emerging markets countries.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may also invest without limit in those markets deemed
by the Investment Adviser to be &quot;Frontier&quot; markets, which are investable markets with lower total market capitalizations
and liquidity than the more developed emerging markets.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">From time to time, the Fund may have a significant amount of
assets invested in securities of issuers of a single country or of a number of countries in a particular geographic region and
therefore may be subject to a greater extent to risks associated therewith.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund uses leverage as part of its investment strategy through
senior securities representing indebtedness. The Fund is permitted to engage in other transactions, such as reverse repurchase
agreements and issuance of debt securities or preferred securities, which have the effect of leverage. The Fund may use leverage
through senior securities representing indebtedness up to 33 1/3% of its total assets (including the amount obtained through leverage),
although the Investment Adviser currently intends to utilize leverage generally in the amount of 5% &ndash; 15% of the Fund's total
assets and does not currently expect such leverage to actively exceed 20% of total assets.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest in securities of any market capitalization.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund will not invest 25% or more of its total assets in the
securities of companies in the same industry, although the Fund may invest in U.S. government securities without regard to this
limitation. In selecting industries and companies for investment by the Fund, the Investment Adviser will consider factors such
as overall growth prospects, competitive positions in domestic and export markets, technology, research and development, productivity,
labor costs, raw material costs and sources, profit margins, return on investment, capital resources, government regulation and
management. This policy may only be changed upon the affirmative vote of the holders of a majority of the Fund's outstanding voting
securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Although the Fund will not invest 25% of more of its total assets
in the securities of companies in the same industry, the Fund may invest in securities of any market sector and may hold a significant
amount of securities of companies, from time to time, within a single sector.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest up to 30% of its total assets in private
placements of equity securities. Securities that are not publicly traded in the United States but that can be sold to &quot;qualified
institutional buyers&quot; pursuant to Rule 144A under the Securities Act of 1933, as amended (the &quot;1933 Act&quot;), will not be subject to these percentage
limitations if </P>

</DIV></DIV> <BR CLEAR="ALL"><BR>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">29</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">these securities are deemed liquid pursuant to procedures adopted by the Board of Directors and delegated to the
Investment Adviser. Rule 144A Securities (defined below) and Regulation S Securities (defined below) may be freely traded among
certain qualified institutional investors, such as the Fund, but their resale in the U.S. is permitted only in limited circumstances.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The governments of some emerging countries have been engaged
in &quot;privatization&quot; programs, which involve the sale of part or all of their stakes in government owned or controlled
enterprises. The Investment Adviser believes that privatizations may offer shareholders opportunities for significant capital appreciation
and intends to invest assets of the Fund in privatizations in appropriate circumstances. In certain emerging countries, the ability
of foreign entities, such as the Fund, to participate in privatizations may be limited by local law. In addition, the terms on
which the Fund may be permitted to participate may be less advantageous than those for local investors. There can be no assurance
that the governments of emerging countries will continue to sell companies currently owned or controlled by them or that privatization
programs will be successful.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">To the extent its assets are not invested as described above,
the Fund may invest the remainder of its assets in:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">debt securities denominated in the currency of an emerging
country or issued or guaranteed by an emerging country company or the government of an emerging country,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">equity or debt securities of corporate or governmental
issuers located in developed countries, and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">short-term and medium-term debt securities of the type
described below under &quot;Temporary Investments.&quot;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund's assets may be invested in debt securities when the
Investment Adviser believes that, based upon factors such as relative interest rate levels and foreign exchange rates, such debt
securities offer opportunities to provide both current income and long-term capital appreciation.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest in debt securities that are rated no lower
than A-2 by Standard &amp; Poor's Rating Group or P-2 by Moody's Investor Services or the equivalent by another rating service
or, if unrated, deemed to be of equivalent quality by the Investment Adviser. The Fund may invest in securities of any maturity.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">For cash management purposes, the Fund may invest up to 25% of
its net assets in certain short-term investments described below and, for temporary defensive purposes, may invest up to 100% of
its assets in those short-term instruments.</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Temporary Investments.</I> During periods in which the Investment
Adviser believes changes in economic, financial or political conditions make it advisable, the Fund may for temporary defensive
purposes reduce its holdings in equity and other securities and invest in certain short-term (less than twelve months to maturity)
and medium-term (not greater than five years to maturity) debt securities or hold cash. Temporary defensive positions may affect
the Fund's ability to achieve its investment objective.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest in the following short-term instruments:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">obligations of the U.S. Government, its agencies or instrumentalities
(including repurchase agreements with respect to these securities),</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">bank obligations (including certificates of deposit,
time deposits and bankers' acceptances) of U.S. banks and foreign banks denominated in any currency,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">floating rate securities and other instruments denominated
in any currency issued by international development agencies, banks and other financial institutions, governments and their agencies
and instrumentalities, and corporations located in countries that are members of the Organization for Economic Cooperation and
Development,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">obligations of U.S. corporations that are rated no lower
than A-2 by Standard &amp; Poor's Rating Group or P-2 by Moody's Investor Services or the equivalent by another rating service
or, if unrated, deemed to be of equivalent quality by the Investment Adviser, and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">shares of money market funds that are authorized to invest
in short-term instruments described above.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Currency Transactions.</I> The Investment Adviser generally
does not seek to hedge against declines in the value of the Fund's non-U.S. dollar-denominated portfolio securities resulting from
currency devaluations or fluctuations. If suitable hedging instruments are available on a timely basis and on acceptable terms,
the Investment Adviser may, in its discretion, hedge all or part of the value of the Fund's non-U.S. dollar-denominated portfolio
securities, although it is not obligated to do so. The Fund will be subject to the risk of changes in value of the currencies of
the emerging countries in which its assets are denominated, unless it engages in hedging transactions.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Depositary Receipts.</I> The Fund may invest indirectly in
securities of emerging markets country issuers through sponsored or unsponsored American Depositary Receipts (&quot;ADRs&quot;),
Global Depositary Receipts (&quot;GDRs&quot;) and other types of Depositary Receipts. Depositary Receipts may not necessarily be
denominated in the same currency as the underlying securities into which they may be converted. In addition,</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">30</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">the issuers of the stock of unsponsored Depositary Receipts are
not obligated to disclose material information in the United States and, therefore, there may not be a correlation between such
information and the market value of the Depositary Receipts. ADRs are Depositary Receipts typically issued by a U.S. bank or trust
company which evidence ownership of underlying securities issued by a foreign corporation. GDRs and other types of Depositary Receipts
are typically issued by foreign banks or trust companies, although they also may be issued by U.S. banks or trust companies, and
evidence ownership of underlying securities issued by either a foreign or a U.S. corporation. Generally, Depositary Receipts in
registered form are designed for use in the U.S. securities markets and Depositary Receipts in bearer form are designed for use
in securities markets outside the United States. For purposes of the Fund's investment policies, the Fund's investments in ADRs,
GDRs and other types of Depositary Receipts will be deemed to be investments in the underlying securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Portfolio Turnover Rate.</I> The Fund does not engage in the
trading of securities for the purpose of realizing short-term profits, but adjusts its portfolio as it deems advisable in view
of prevailing or anticipated market conditions to accomplish its investment objective.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Loans of Portfolio Securities.</I> The Fund's investment policies
permit the Fund to enter into securities lending agreements. Under such agreements, the Fund may lend to borrowers (primarily banks
and broker-dealers) portfolio securities with an aggregate market value of up to one-third of the Fund's total assets when it deems
advisable. Any such loans must be secured by collateral (consisting of any combination of cash, U.S. government securities, irrevocable
bank letters of credit or other high quality debt securities) in an amount at least equal, on a daily marked-to-market basis, to
the current market value of the securities loaned. If the Fund enters into a securities lending arrangement, it is expected that
cash collateral will be invested by the lending agent in short-term instruments, money market mutual funds or other collective
investment funds, and income from these investments will be allocated among the Fund, the borrower and the lending agent. The Fund
may terminate a loan after such notice period as is provided for the particular loan. The Fund would receive from the borrower
amounts equivalent to any cash payments of interest, dividends and other distributions with respect to the loaned securities, although
the tax treatment of such payments may differ from the treatment of distributions paid directly by the issuer to the Fund. The
Fund would also have the option to require non-cash distributions on the loaned securities to be credited to its account.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>An investment in the Fund may be speculative in that it involves
a high degree of risk and should not constitute a complete investment program. See &quot;Risk Factors.&quot;</B></P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In rendering investment advisory services, the Investment Adviser
may use the resources of subsidiaries owned by Standard Life Aberdeen plc (&quot;SLA&quot;). The SLA affiliates have entered into
a MOU/PSP pursuant to which investment professionals from the SLA affiliates may render portfolio management, research and/or trade
services to U.S. clients of the Investment Adviser. As such, in addition to their own extensive resource and experience, the Fund's
portfolio management team can draw on the full global investment resources of SLA.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In carrying out the Fund's investment strategies, the Investment
Adviser employs a fundamental, bottom-up equity investment process, which is based on first-hand research and disciplined company
evaluation. Stocks are identified for their long-term, fundamental value based on quality and price. ESG (Environmental, Social
and Governance) analysis is fully integrated into investment decisions for all equity holdings. As such, although ESG investing
is not a principal strategy of the Fund, the Investment Adviser considers and evaluates ESG factors as part of the investment analysis
process and this analysis forms an integral component of the Investment Adviser's quality rating for all companies. Additionally,
the Investment Adviser may seek to enhance the yield of the Fund's common stock by leveraging the Fund's capital structure through
the borrowing of money, or potentially the issuance of short term debt securities or shares of preferred stock. The use of leverage
also involves certain expenses and risk considerations. See &quot;Risk Factors &ndash; Leverage Risk&quot; and &quot;Additional
Investment Policies &ndash; Leverage&quot; in this section.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest in, among other things, the types of instruments
described below:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Common Stock.</I></B> Common stock is issued by companies
to raise cash for business purposes and represents a proportionate interest in the issuing companies. Therefore, the Fund participates
in the success or failure of any company in which it holds stock. The market value of common stock can fluctuate significantly,
reflecting the business performance of the issuing company, investor perception and general economic or financial market movements.
Smaller companies are especially sensitive to these factors and may even become valueless. Despite the risk of price volatility,
however, common stocks also offer a greater potential for gain on investment, compared to other classes of financial assets such
as bonds or cash equivalents. The Fund may also receive common stock as proceeds from a defaulted debt security held by the Fund
or from a convertible bond converting to common stock. In such situations, the Fund will hold the common stock at the Investment
Adviser's discretion.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Convertible Securities.</I></B> Convertible securities
are generally debt securities or preferred stocks that may be converted into common</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

</DIV></DIV>
<BR CLEAR="ALL"><BR>


<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>31</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">stock. Convertible securities typically pay current income as
either interest (debt security convertibles) or dividends (preferred stocks). A convertible security's value usually reflects both
the stream of current income payments and the value of the underlying common stock. The market value of a convertible security
performs like that of a regular debt security; that is, if market interest rates rise, the value of a convertible security usually
falls. Since it is convertible into common stock, the convertible security also has the same types of market and issuer risk as
the underlying common stock. A convertible debt security is not counted as an equity security for purposes of the Fund's 80% policy.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Illiquid Securities.</I></B> Illiquid securities are assets
which may not be sold or disposed of in the ordinary course of business within seven days at approximately the price at which a
fund has valued the investment on its books and may include such securities as those not registered under U.S. securities laws
or securities that cannot be sold in public transactions.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Preferred Stock.</I></B> Preferred stock is a class of
stock that often pays dividends at a specified rate and has preference over common stock in dividend payments and liquidation of
assets. Preferred stock may be convertible into common stock.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Private Placements and Other Restricted Securities.</I></B>
Private placement and other restricted securities include securities that have been privately placed and are not registered under
the 1933 Act, such as unregistered securities eligible for resale without registration pursuant to Rule 144A (&quot;Rule 144A Securities&quot;)
and privately placed securities of U.S. and non-U.S. issuers offered outside of the U.S. without registration with the U.S. Securities
and Exchange Commission pursuant to Regulation S (&quot;Regulation S Securities&quot;).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placement securities typically may be sold only to qualified
institutional buyers (or, in the case of the initial sale of certain securities, such as those issued in collateralized debt obligations
or collateralized loan obligations, to accredited investors (as defined in Rule 501(a) under the 1933 Act)), or in a privately
negotiated transaction or to a limited number of purchasers, or in limited quantities after they have been held for a specified
period of time and other conditions are met pursuant to an exemption from registration. Rule 144A Securities and Regulation S Securities
may be freely traded among certain qualified institutional investors, such as the Fund, but their resale in the U.S. is permitted
only in limited circumstances.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placements typically are subject to restrictions on resale
as a matter of contract or under federal securities laws. Because there may be relatively few potential purchasers for such securities,
especially under adverse market or economic conditions or in the event of adverse</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">changes in the financial condition of the issuer, the Fund could
find it more difficult to sell such securities when it may be advisable to do so or it may be able to sell such securities only
at prices lower than if such securities were more widely held. At times, it also may be more difficult to determine the fair value
of such securities for purposes of computing the Fund's net asset value due to the absence of a trading market.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placements and restricted securities may be considered
illiquid securities, which could have the effect of increasing the level of the Fund's illiquidity. Additionally, a restricted
security that was liquid at the time of purchase may subsequently become illiquid. Restricted securities that are determined to
be illiquid may not exceed the Fund's limit on investments in illiquid securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Rights Issues and Warrants.</I></B> Rights issues give
the right, to existing shareholders, to buy a proportional number of additional securities at a given price (generally at a discount)
within a fixed period (generally on a short term period) and are offered at the company's discretion. Warrants are securities that
give the holder the right to buy common stock at a specified price for a specified period of time. Warrants are speculative and
have no value if they are not exercised before the expiration date.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Additional Investment Policies</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund has adopted certain policies as set forth below:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Leverage.</I></B> The Fund may utilize leverage primarily
for investment purposes through senior securities representing indebtedness from a bank, although it may engage in other transactions,
such as reverse repurchase agreements and issuance of debt securities or preferred securities, which have the effect of leverage.
The 1940 Act generally prohibits the Fund from engaging in most forms of leverage representing indebtedness other than preferred
shares unless immediately after such incurrence the Fund's total assets less all liabilities and indebtedness not represented by
senior securities (for these purposes, &quot;total net assets&quot;) is at least 300% of the aggregate senior securities representing
indebtedness (i.e., the use of leverage through senior securities representing indebtedness may not exceed 33 1/3% of the Fund's
total net assets (including the proceeds from leverage)). Additionally, under the 1940 Act, the Fund generally may not declare
any dividend or other distribution upon any class of its capital shares, or purchase any such capital shares, unless at the time
of such declaration or purchase, this asset coverage test is satisfied. The portfolio management team anticipates using leverage
of 10% to 15% of the Fund's total assets and does not currently expect such leverage to actively exceed 20% of total assets. With
respect to asset coverage for preferred shares, under the 1940 Act, the Fund is not permitted to issue preferred shares unless
immediately after such</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">32</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">issuance the value of the Fund's total net assets (as defined
above) is at least 200% of the liquidation value of the outstanding preferred shares and the newly issued preferred shares plus
the aggregate amount of any senior securities of the Fund representing indebtedness (i.e., such liquidation value plus the aggregate
amount of senior securities representing indebtedness may not exceed 50% of the Fund's total net assets). In addition, the Fund
is not permitted to declare any cash dividend or other distribution on its Common Shares unless, at the time of such declaration,
the value of the Fund's total net assets (determined after deducting the amount of such dividend or other distribution) satisfies
the above-referenced 200% coverage requirement. Although the Fund has the ability to issue debt securities and preferred stock,
it does not currently anticipate issuing any debt securities or preferred stock, which would be subject to approval by the Fund's
Board of Directors. The Fund's use of leverage does not impact the fees paid to the Investment Adviser for investment advisory
and management services because the Investment Adviser is paid on net assets not total assets.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Other Investment Strategies</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B><I>Debt Securities.</I></B> The Fund's assets may be invested
in debt securities when the Investment Adviser believes that, based upon factors such as relative interest rate levels and foreign
exchange rates, such debt securities offer opportunities for total return from long-term capital appreciation and/or income. The
debt securities in which the Fund may invest include:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">bonds,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">notes,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">bank deposits and bank obligations (including certificates
of deposit, time deposits and bankers' acceptances),</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">commercial paper,</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">repurchase agreements, and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">assignments of loans and loan participations.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may in the future employ new or additional investment
strategies and hedging instruments if those strategies and instruments are consistent with the Fund's investment objective and
are permissible under applicable regulations governing the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Risk Factors</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>General</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund is a non-diversified, closed-end investment company
designed primarily as a long-term investment and not as a trading tool. An investment in the Fund's Shares may be speculative and
involves a</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">high degree of risk. The Fund should not be considered a complete
investment program. Due to the uncertainty in all investments, there can be no assurance that the Fund will achieve its investment
objective.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Investment and Market Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Deteriorating market conditions might cause a general weakness
in the market that reduces the prices of securities in that market. Developments in the stock market could also adversely affect
the Fund by reducing the relative attractiveness of stocks as an investment. Also, to the extent that the Fund emphasizes stocks
from any given industry, it could be hurt if that industry does not do well.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Additionally, the Fund could lose value if the individual stocks
in which it maintains long positions and/or the overall stock markets on which the stocks trade decline in price. Stocks and stock
markets may experience short-term volatility (price fluctuation) as well as extended periods of price decline or increase. Individual
stocks are affected by many factors, including:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">corporate earnings;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">production;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">management;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">sales; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">market trends, including investor demand for a particular
type of stock, such as growth or value stocks, small or large stocks, or stocks within a particular industry.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Stock markets are affected by numerous factors, including interest
rates, the outlook for corporate profits, the health of the national and world economies, national and world social and political
events, and the fluctuation of other stock market around the world.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Market Events Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Markets are affected by numerous factors, including interest
rates, the outlook for corporate profits, the health of the national and world economies, the fluctuation of other stock markets
around the world, and financial, economic and other global market developments and disruptions, such as those arising from war,
terrorism, market manipulation, government interventions, defaults and shutdowns, political changes or diplomatic developments,
including unfavorable international trade policies or developments, public health emergencies and natural/environmental disasters.
In addition, any spread of an infectious illness, public health threat or similar issue could reduce consumer demand or economic
output, result in market closures, travel restrictions or quarantines, and generally have a significant impact on the world economy,
which in turn could adversely affect the Fund's</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">33</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

</DIV>   <!-- Field: Page; Sequence: 36 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">investments. Such events can negatively impact the securities
markets and cause the Fund to lose value. These events can also impair the technology and other operational systems upon which
the Fund's service providers rely and could otherwise disrupt the Fund's service providers' ability to fulfill their obligations
to the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Policy and legislative changes in the United States and in other
countries are affecting many aspects of financial regulation, and governmental and quasi-governmental authorities and regulators
throughout the world have responded to serious economic disruptions with a variety of significant fiscal and monetary policy changes,
including but not limited to, direct capital infusions into companies, new monetary programs and dramatically lower interest rates.
The impact of these policies and legislative changes on the markets, and the practical implications for market participants, may
not be fully known for some time. A reversal of these policies, or the ineffectiveness of these policies, could increase volatility
in securities markets, which could adversely impact the Fund's investments. The current market environment could make identifying
investment risks and opportunities especially difficult for the Adviser.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The current contentious domestic political environment, as well
as political and diplomatic events within the United States and abroad, such as presidential elections in the U.S. or abroad or
the U.S. government's inability at times to agree on a long-term budget and deficit reduction plan, has in the past resulted, and
may in the future result, in a government shutdown or otherwise adversely affect the U.S. regulatory landscape, the general market
environment and/or investor sentiment, which could have an adverse impact on the Fund's investments and operations. Additional
and/or prolonged U.S. federal government shutdowns may affect investor and consumer confidence and may adversely impact financial
markets and the broader economy, perhaps suddenly and to a significant degree.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Economies and financial markets throughout the world are becoming
increasingly interconnected. As a result, whether or not the Fund invests in securities of issuers located in or with significant
exposure to countries experiencing economic and financial difficulties, the value and liquidity of the Fund's investments may be
negatively affected by such events.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>LIBOR Transition.</I> Under its
revolving credit facility, the Fund is charged interest on amounts borrowed at a variable rate, which may be based on the
London Interbank Offered Rate (&quot;LIBOR&quot;) plus a spread. Additionally, the Fund may invest in certain debt
securities, derivatives or other financial instruments that utilize LIBOR as a &quot;benchmark&quot; or &quot;reference
rate&quot; for various interest rate calculations. In 2017, the head of the United Kingdom's Financial Conduct Authority
(&quot;FCA&quot;)</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">announced a desire to phase out the use of LIBOR by the end of 2021. However, subsequent announcements by
the FCA, the LIBOR administrator and other regulators indicate that it is possible that the most widely used LIBOR rates may
continue until mid-2023. It is anticipated that LIBOR ultimately will be discontinued or the regulator will announce that it
is no longer sufficiently robust to be representative of its underlying market around that time. There remains uncertainty
regarding the future utilization of LIBOR and the nature of any replacement reference rate. As such, the potential effect of
a transition away from LIBOR on the Fund's payment obligations under the revolving credit facility and on the Fund's
investments that reference LIBOR cannot yet be determined.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>COVID-19.</I> Beginning in the first quarter of 2020, the
illness COVID-19 caused by a novel coronavirus has resulted in a global pandemic and major disruption to economies and markets
around the world, including the United States. Financial markets have experienced extreme volatility and severe losses. Some sectors
of the economy and individual issuers have experienced particularly large losses. These circumstances may continue for an extended
period of time, and as a result may affect adversely the value and liquidity of the Fund's investments. To the extent the impacts
of COVID-19 continue, the Fund may experience negative impacts to its business that could exacerbate other risks described in the
Fund's prospectus, including:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">significant mark-downs in the fair value of the Fund's
investments and decreases in NAV per share;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">the Fund's investments may require a workout, restructuring,
recapitalization or reorganizations that involve additional investment from the Fund and/or that result in greater risks and losses
to the Fund;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">operational impacts on and availability of key personnel
of the Investment Manager, Investment Adviser, custodian, and/or any of the Fund's other third-party service providers, vendors
and counterparties as they face changed circumstances and/or illness related to the pandemic;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">difficulty in valuing the Fund's assets in light of significant
changes in the financial markets, including difficulty in forecasting discount rates and making market comparisons, and circumstances
affecting the Investment Manager, Investment Adviser, and the Fund's service providers' personnel during the pandemic;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">significant changes to the valuations of pending or prospective
investments; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">limitations on the Fund's ability to make distributions
or dividends, as applicable, to the Fund's common shareholders.</TD>
</TR></TABLE>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">34</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The rapid development and fluidity of this situation precludes
any prediction as to the ultimate adverse impact of COVID-19 on economic and market conditions, and, as a result, present uncertainty
and risk with respect to the Fund and the performance of its investments and ability to pay distributions. The full extent of the
impact and effects of COVID-19 will depend on future developments, including, among other factors, the duration and spread of the
outbreak, along with related travel advisories, quarantines and restrictions, the recovery time of the disrupted supply chains
and industries, the impact of labor market interruptions, the impact of government interventions, and uncertainty with respect
to the duration of the global economic slowdown.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Brexit.</I> The ongoing negotiations surrounding the future
relationship between the UK and the EU following UK's exit from the EU on January 31, 2020 (&quot;Brexit&quot;) have yet to provide
clarity on what the outcome will be for the UK, Europe and the worldwide economy. On December 24, 2020, negotiators representing
the United Kingdom and the EU came to a preliminary trade agreement, the EU-UK Trade and Cooperation Agreement (&quot;TCA&quot;),
which is an agreement on the terms governing certain aspects of the EU's and United Kingdom's relationship following the transition
period that expired on December 31, 2020. On December 30, 2020, the United Kingdom and the EU signed the TCA, which was ratified
by the British Parliament on the same day. The TCA has been provisionally applied since January 1, 2021 but cannot formally enter
into force until ratified by the European Parliament. In the event that the European Parliament does not ratify the TCA before
February 28, 2021, the relationship between the United Kingdom and the EU would be based on the World Trade Organization rules.
Even under the TCA, many aspects of the United Kingdom-EU trade relationship remain subject to further negotiation. Due to political
uncertainty, it is not possible to anticipate the form or nature of the future trading relationship between the United Kingdom
and the EU. Whether or not the Fund invests in securities of issuers located in Europe (whether the EU, Eurozone or UK) or with
significant exposure to European, EU, Eurozone or UK issuers or countries, the unavoidable uncertainties and events related to
Brexit could negatively affect the value and liquidity of the Fund's investments, increase taxes and costs of business and cause
volatility in currency exchange rates and interest rates. Brexit could adversely affect the performance of contracts in existence
at the date of Brexit and European, UK or worldwide political, regulatory, economic or market conditions and could contribute to
instability in political institutions, regulatory agencies and financial markets. Brexit could also lead to legal uncertainty and
politically divergent national laws and regulations as a new relationship between the UK and EU is defined and the UK determines
which EU laws to replace or replicate. Any of these effects of Brexit, and other effects that cannot be anticipated, could adversely
affect the Fund's business,</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">results of operations and financial condition. In addition, the
risk that Standard Life Aberdeen plc, the parent of the companies that provide investment management, investment advisory and administration
services to the Fund and which is headquartered in the UK, fails to adequately prepare for Brexit could have significant customer,
reputation and capital impacts for Standard Life Aberdeen plc and its subsidiaries, including those providing services to the Fund;
however, Standard Life Aberdeen plc has detailed contingency planning in place to seek to manage the consequences of Brexit on
the Fund and to avoid any disruption to the Fund and to the services its subsidiaries provide. Given the fluidity and complexity
of the situation, however, it cannot assured that the Fund will not be adversely impacted by Brexit despite preparations.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Developing and Emerging Markets Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Investing in the securities of issuers located in developing
and emerging market countries (and to a certain extent non-U.S. developed market countries) involves special considerations not
typically associated with investing in the securities of U.S. issuers and other developed market issuers, including heightened
risks of expropriation and/or nationalization, armed conflict, confiscatory taxation, restrictions on transfers of assets, lack
of uniform accounting and auditing standards, difficulties in dividend withholding reclaims procedures, less publicly available
financial and other information and potential difficulties in enforcing contractual obligations.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The economies of individual developing and emerging market countries
may differ favorably or unfavorably from the U.S. economy in such respects as growth of gross domestic product, rate of inflation,
currency depreciation, capital reinvestment, resource self-sufficiency and balance of payments position. Governments in emerging
markets countries are often less stable and more likely to take extra-legal action with respect to companies, industries, assets,
or foreign ownership than those in more developed markets. Governments of many developing and emerging market countries have exercised
and continue to exercise substantial influence over many aspects of the private sector. In some cases, the government owns or controls
many companies, including some of the largest in the country.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Accordingly, government actions could have a significant effect
on economic conditions in a developing or emerging market country and on market conditions, prices and yields of securities in
the Fund's portfolio. Moreover, the economies of developing and emerging market countries generally are heavily dependent upon
international trade and, accordingly, have been and may continue to be adversely affected by trade barriers, exchange controls,
managed adjustments in relative currency values and other protectionist measures imposed or</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>


</DIV></DIV>
<BR CLEAR="ALL"><BR>
<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">35</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">negotiated by the countries with which they trade. These economies
also have been and may continue to be adversely affected by economic conditions in the countries with which they trade. Many developing
and emerging market economies are considered to be more politically volatile than the developed markets. Investments in securities
of issuers in countries other than the U.S. may involve greater political risk, including in some countries, the possibility of
nationalization of assets, expropriation or confiscatory taxation, restrictions on repatriation, and the establishment of foreign
exchange controls, political changes, government regulation, overburdened and obsolete or unseasoned financial systems, environmental
problems, less developed legal systems, economic or social instability or diplomatic developments (including war) which could affect
adversely the economies of such countries or the value of the Fund's investments in those countries. Central authorities also tend
to exercise a high degree of control over the economies and in many cases have ownership over core productive assets.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The legal, accounting and financial reporting systems in many
developing and emerging market countries are less developed than those in more developed countries, which may reduce the scope
or quality of financial information available to investors. Furthermore, the administration of laws and regulations often may be
subject to considerable discretion. Non-U.S. markets may offer less protection to investors than U.S. or other developed markets.
It also may be difficult for investors to bring litigation or to obtain and enforce a judgment against issues in emerging markets
or for U.S. regulators to bring enforcement actions against such issuers.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Due to their strong reliance on international trade, most developing
and emerging market economies tend to be sensitive both to economic changes in their own region and to changes affecting their
major trading partners. These include changes in growth, inflation, foreign exchange rates, current account positions, government
policies, taxation and tariffs. Additionally, the economies of some emerging markets may be particularly exposed to or affected
by a certain industry or sector, and therefore issuers and/or securities of such emerging markets may be more affected by the performance
of such industries or sectors.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Foreign Securities Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Investing in foreign securities involves certain special considerations
that are not typically associated with investments in the securities of U.S. issuers. Foreign issuers are not generally subject
to uniform accounting, auditing and financial reporting standards and may have policies that are not comparable to those of domestic
issuers. As a result, there may be less information available about foreign issuers than about domestic issuers. Securities of
some foreign issuers may be</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">less liquid and more volatile than securities of comparable domestic
issuers. There is generally less government supervision and regulation of securities markets, brokers and issuers than in the United
States. In addition, with respect to certain foreign countries, there is a possibility of expropriation or confiscatory taxation,
political and social instability, or diplomatic developments, which could affect the value of investments in those countries. The
costs of investing in foreign countries frequently are higher than the costs of investing in the United States. Although the investment
adviser endeavors to achieve the most favorable execution costs in portfolio transactions, trading costs in non-U.S. securities
markets are generally higher than trading costs in the United States.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Investments in securities of foreign issuers often will be denominated
in foreign currencies. Accordingly, the value of the Fund's assets, as measured in U.S. dollars, may be affected favorably or unfavorably
by changes in currency exchange rates and in exchange control regulations. The Fund may incur costs in connection with conversions
between various currencies. See &quot;Currency Exchange Rate Fluctuations.&quot;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund generally holds its foreign securities and cash in foreign
banks and securities depositories approved by State Street Bank and Trust Company, the Fund's Foreign Custody Manager (as that
term is defined in Rule 17f-5 under the 1940 Act). Some foreign banks and securities depositories may be recently organized or
new to the foreign custody business. There may be limited or no regulatory oversight over their operations. Also, the laws of certain
countries may put limits on the Fund's ability to recover its assets if a foreign bank, depository or issuer of a security, or
any of their agents, goes bankrupt. In addition, it is often more expensive for the Fund to buy, sell and hold securities in certain
foreign markets than in the United States. The increased expense of investing in foreign markets reduces the amount the Fund can
earn on its investments and typically results in a higher operating expense ratio for the Fund than for investment companies invested
only in the United States.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Certain foreign governments levy withholding or other taxes on
dividend and interest income. Although in some countries a portion of these taxes are recoverable, the non-recovered portion of
foreign withholding taxes will reduce the income received from investments in such countries.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">From time to time, the Fund may have invested in certain sovereign
debt obligations that are issued by, or certain companies that operate in or have dealings with, countries that become subject
to sanctions or embargoes imposed by the U.S. government and the United Nations and/or countries identified by the U.S. government
as state sponsors of terrorism.</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">36</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Investments in such countries may be adversely affected because,
for example, the credit rating of the sovereign debt security may be lowered due to the country's instability or unreliability
or the company may suffer damage to its reputation if it is identified as a company which operates in, or has dealings with, such
countries. As an investor in such companies, the Fund will be indirectly subject to those risks.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Frontier Market Securities.</I> The risks associated with
investments in frontier market countries include all the risks described for investments in the sections entitled &quot;Foreign
Securities&quot; and &quot;Emerging Markets Securities,&quot; although the risks are magnified for frontier market countries. Because
frontier markets are among the smallest, least mature and least liquid of the emerging markets, investments in frontier markets
generally are subject to a greater risk of loss than are investments in developed markets or traditional emerging markets. Frontier
market countries have smaller economies, less developed capital markets, greater market volatility, lower trading volume, more
political and economic instability, greater risk of a market shutdown and more governmental limitations on foreign investments
than are typically found in more developed markets.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Asian Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Parts of the Asian region may be subject to a greater degree
of economic, political and social instability than is the case in the United States and Europe. Some Asian countries can be characterized
as emerging markets or newly industrialized and may experience more volatile economic cycles than developed countries. The developing
nature of securities markets in many countries in the Asian region may lead to a lack of liquidity while some countries have restricted
the flow of money in and out of the country. Some countries in Asia have historically experienced political uncertainty, corruption,
military intervention and social unrest.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>China Securities.</I> In addition to the risks listed above
under &quot;Developing and Emerging Markets Risk,&quot; &quot;Foreign Securities Risk&quot; investing in certain countries, such
as China, may present additional risks. The Fund invests in Chinese domestic securities markets primarily via Stock Connect Programs
(defined below). Other than risks involved in investments on an international basis and in emerging markets, as well as other risks
of investments generally as described within this section which are applicable to investments in China, investors should also note
the additional specific risks below.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Chinese authorities may intervene in the China securities market
and halt or suspend trading of securities for short or even longer periods of time. The China securities market has experienced
considerable volatility and been subject to relatively frequent and extensive trading halts and suspensions. These trading halts
and suspensions have, among other things, contributed to uncertainty in the markets and</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">reduced the liquidity of the securities subject to such trading
halts and suspensions, which could include securities held by the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In recent years, non-Chinese investors, such as the Fund, has
been permitted to make investments usually only available to foreign investors through a quota license or by purchasing from specified
brokers in Shanghai or other locations that have stock connect programs. China Stock Exchange-listed securities are available via
brokers in Hong Kong through the Shanghai-Hong Kong Stock Connect program, through the Shenzhen-Hong Kong Stock Connect Program,
and may be available in the future through additional stock connect programs as they are developed in different locations (collectively,
 &quot;Stock Connect Programs&quot;). Investing in China A shares through Stock Connect Programs may be limited by quota and repatriation
restrictions. Additionally, investments through Stock Connect Programs are subject to various risks, including liquidity risk,
currency risk, legal and regulatory uncertainty risk, execution risk, operational risk, tax risk, counterparty risk and credit
risk.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Equity Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The value of equity securities, including common stock, preferred
stock and convertible stock, will fluctuate in response to factors affecting the particular company, as well as broader market
and economic conditions. Moreover, in the event of the company's bankruptcy, claims of certain creditors, including bondholders,
will have priority over claims of common stock holders and are likely to have varying types of priority over holders of preferred
and convertible stock.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Inflation Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Inflation risk is the risk that the value of assets or income
from investments will be worth less in the future as inflation decreases the value of money. As inflation increases, the real value
of the Fund's Common Stock and dividends can decline.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Management Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Investment Adviser's judgment about the attractiveness, relative
value or potential appreciation of a particular security or investment strategy may prove to be incorrect.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Currency Exchange Rate Fluctuations</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">To the extent the Fund does not hedge against currency risk,
the Fund's securities will be subject to the risk that some holdings may lose value because of a decline in the value of the foreign
currency or adverse political or economic events in such foreign country or elsewhere. Currency exchange rates can fluctuate significantly
over short periods and can be subject to unpredictable changes based on a variety of factors, including political developments
and currency controls by foreign governments. The Fund will normally hold many of its assets</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">37</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">in foreign currencies. Accordingly, a change in the value of
a foreign currency in which the Fund hold securities against the U.S. dollar will generally result in a change in the U.S. dollar
value of the Fund's assets. Such a change may thus decrease the Fund's net asset value.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The currencies of developing and emerging markets, in particular,
have experienced periods of steady declines or even sudden devaluations relative to the U.S. dollar. Some developing and emerging
market currencies may not be internationally traded or may be subject to strict controls by local governments, resulting in undervalued
or overvalued currencies. Some developing and emerging markets have experienced balance of payment deficits and shortages in foreign
exchange reserves. Governments have responded by restricting currency conversions. Future restrictive exchange controls could prevent
or restrict a company's ability to make dividend or interest payments in the original currency of an obligation (often U.S. dollars).
Even though the currencies of some developing and emerging markets may be convertible into U.S. dollars, the conversion rates may
be artificial to their actual market values.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In addition, although much of the Fund's income will be received
or realized in foreign currencies, the Fund will be required to compute and distribute its income in U.S. dollars. Therefore, for
example, if the exchange rate for the foreign currency declines after the Fund's income has been accrued and translated in U.S.
dollars, but before the income has been received or converted into U.S. dollars, the Fund could be required to liquidate portfolio
securities to make distributions. Similarly, if the exchange rate declines between the time the Fund incurs expenses in U.S. dollars
and the time such expenses are paid, the amount of the foreign currency required to be converted into U.S. dollars in order to
pay those expenses will be greater than the foreign currency equivalent of those expenses at the time they were incurred.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Currency exchange rate fluctuations can decrease or eliminate
income available for distribution or, conversely, increase income available for distribution. For example, in some situations,
if certain currency exchange losses exceed net investment income for a taxable year, the Fund would not be able to make ordinary
income distributions, and all or a portion of distributions made before the losses were realized but in the same taxable year would
be recharacterized as a return of capital to shareholders for U.S. federal income tax purposes, thus reducing shareholders' cost
basis in their Fund shares, or as a capital gain distribution, rather than as an ordinary income dividend.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Illiquid Securities Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest in illiquid securities. An illiquid security
is generally any security which may not be sold or disposed of in the ordinary course of business within seven days at approximately
the value at</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">which the Fund has valued the investment. Illiquid securities
include repurchase agreements which have a maturity of longer than seven days, time deposits maturing in more than seven days,
and securities with a contractual restriction on resale (&quot;restricted securities&quot;) or other factors limiting the marketability
of the security. Repurchase agreements subject to demand are deemed to have a maturity equal to the notice period. If a change
in NAV or other external events cause the Fund's investments in illiquid securities to exceed the limit set forth above for the
Fund's investment in illiquid securities, the Fund will act to cause the aggregate amount of such securities to come within such
limit as soon as reasonably practicable. In such event, however, the Fund would not be required to liquidate any portfolio securities
where the Fund would suffer a loss on the sale of such securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may purchase securities that are not subject to legal
or contractual restrictions on resale, but that are deemed illiquid. Such securities may be illiquid, for example, because there
is a limited trading market for them. The Fund may be unable to sell a restricted or illiquid security. In addition, it may be
more difficult to determine a market value for restricted or illiquid securities. Moreover, if adverse market conditions were to
develop during the period between the Fund's decision to sell a restricted or illiquid security and the point at which the Fund
is permitted or able to sell such security, the Fund might obtain a price less favorable than the price that prevailed when it
decided to sell. This investment practice, therefore, could have the effect of decreasing the level of liquidity of the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund employs proprietary procedures and tests using third-party
and internal data inputs that seek to assess and manage the liquidity of its portfolio holdings. The Fund's procedures and tests
take into account relevant market, trading and other factors, and monitor whether liquidity assessments should be adjusted based
on changed market conditions.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Market Discount Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund's common stock may trade at a discount relative to NAV.
Common shares of closed-end investment companies, including the Fund, frequently trade at prices lower than their NAV, but in some
cases trade above NAV. The provisions of the 1940 Act require, as a condition to the completion of an offering, that the public
offering price of the shares of common stock, less the sales load and discounts, must equal or exceed the NAV per share of the
Fund's common stock (calculated within 48 hours of pricing). An investor who buys the Fund's common stock in an offering at a price
that reflects a premium to NAV may experience a decline in the market value of the shares of common stock independent of any change
in the NAV. Whether stockholders will realize a gain or loss upon the sale of the Fund's shares of common</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">38</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">stock depends upon whether the market value of the shares at
the time of sale is above or below the price the stockholder paid, taking into account transaction costs for the shares, and is
not directly dependent upon the Fund's NAV. Because the market value of the Fund's shares of common stock will be determined by
factors such as the relative demand for and supply of the shares in the market, general market conditions and other factors beyond
the control of the Fund, the Fund cannot predict whether its shares of common stock will trade at, below or above NAV, or below
or above the public offering price for the shares of common stock. Any substantial dispositions or acquisitions of common stock
by large shareholders of the Fund could affect the supply or demand for, and possibly the market price of, the common stock. The
Fund's common stock is designed primarily for long-term investors, and you should not purchase shares of common stock if you intend
to sell them shortly after purchase.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Non-Diversified Status</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund is classified as a &quot;non-diversified&quot; management
investment company under the 1940 Act. This means that the Fund is not subject to limits under the 1940 Act as to the proportion
of its assets that may be invested in the securities of a single issuer. As a non-diversified investment company, the Fund may
therefore invest its assets in securities of a smaller number of issuers, and, as a result, would be subject to greater risk with
respect to its portfolio securities than would a fund with a diversified investment portfolio. Although the Fund must comply with
certain diversification requirements in order to qualify as a regulated investment company under the Internal Revenue Code of 1986,
as amended (&quot;Code&quot;), the Fund may be more susceptible to any single economic, political or regulatory occurrence than
would be the case if it had elected to diversify its holdings sufficiently to be classified as a &quot;diversified&quot; management
investment company under the 1940 Act. The Fund, however, intends to comply with the diversification requirements imposed by the
Code for qualification as a regulated investment company.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Private Placements and Other Restricted
Securities Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placement and other restricted securities include securities
that have been privately placed and are not registered under the Securities Act of 1933 (&quot;1933 Act&quot;), such as unregistered
securities eligible for resale without registration pursuant to Rule 144A (&quot;Rule 144A Securities&quot;) and privately placed
securities of U.S. and non-U.S. issuers offered outside of the U.S. without registration with the U.S. Securities and Exchange
Commission pursuant to Regulation S (&quot;Regulation S Securities&quot;).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placements may offer attractive opportunities for investment
not otherwise available on the open market.</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placement securities typically may be sold only to qualified
institutional buyers (or, in the case of the initial sale of certain securities, such as those issued in collateralized debt obligations
or collateralized loan obligations, to accredited investors (as defined in Rule 501(a) under the 1933 Act)), or in a privately
negotiated transaction or to a limited number of purchasers, or in limited quantities after they have been held for a specified
period of time and other conditions are met pursuant to an exemption from registration. Rule 144A Securities and Regulation S Securities
may be freely traded among certain qualified institutional investors, such as the Funds, but their resale in the U.S. is permitted
only in limited circumstances.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placements typically are subject to restrictions on resale
as a matter of contract or under federal securities laws. Because there may be relatively few potential purchasers for such securities,
especially under adverse market or economic conditions or in the event of adverse changes in the financial condition of the issuer,
the Fund could find it more difficult to sell such securities when it may be advisable to do so or it may be able to sell such
securities only at prices lower than if such securities were more widely held. At times, it also may be more difficult to determine
the fair value of such securities for purposes of computing the Fund's net asset value due to the absence of a trading market.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Private placements and restricted securities may be considered
illiquid securities, which could have the effect of increasing the level of the Fund's illiquidity. Additionally, a restricted
security that was liquid at the time of purchase may subsequently become illiquid. Restricted securities that are determined to
be illiquid may not exceed the Fund's limit on investments in illiquid securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Anti-Takeover Charter Provisions</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund's charter and by-laws contain several provisions that
may be regarded as &quot;anti-takeover&quot; because they have the effect of maintaining continuity of management.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Foreign Custody</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund's custodian generally holds the Fund's non-U.S. securities
and cash in non-U.S. bank sub-custodians and securities depositories. Regulatory oversight of non-U.S. banks and securities depositories
may differ from that in the U.S. Additionally, laws applicable to non-U.S. banks and securities depositories may limit the Fund's
ability to recover its assets in the event the non-U.S. bank, securities depository or issuer of a security held by the Fund goes
bankrupt.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Convertible Securities Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Convertible securities generally offer lower interest or dividend
yields than non-convertible securities of similar quality. As with all debt securities, the market values of convertible securities
tend to decline</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">39</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">as interest rates increase and, conversely, to increase as interest
rates decline. However, when the market price of the common stock underlying a convertible security exceeds the conversion price,
the convertible security tends to reflect the market price of the underlying common stock. As the market price of the underlying
common stock declines, the convertible security tends to trade increasingly on a yield basis and thus may not decline in price
to the same extent as the underlying common stock. Convertible securities rank senior to common stock in an issuer's capital structure
and consequently entail less risk than the issuer's common stock. A convertible debt security is not counted as an equity security
for purposes of the Fund's 80% policy.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Country/Regional Focus Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Focusing on a single country or geographical region involves
increased currency, political, regulatory and other risks. Market swings in the targeted country or geographical region likely
will have a greater effect on portfolio performance than they would in a more geographically diversified fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Depositary Receipts</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Depositary receipts are typically issued by a bank or trust company
and represent the ownership of underlying securities that are issued by a foreign company and held by the bank or trust company.
American Depositary Receipts (&quot;ADRs&quot;) are usually issued by a U.S. bank trust or trust company and traded on a U.S. exchange.
Depositary receipts may or may not be jointly sponsored by the underlying issuer. The issuers of unsponsored depositary receipts
are not obligated to disclose information that is, in the United States, considered material. Therefore, there may be less information
available regarding these issuers and there may not be a correlation between such information and the market value of the depositary
receipts. Certain depositary receipts are not listed on an exchange and therefore may be considered to be illiquid securities.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Event Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Event risk is the risk that a corporate event such as a restructuring,
merger, leveraged buyout, takeover, or similar action may cause a decline in market value or credit quality of the issuer's stocks
or bonds due to factors including an unfavorable market response or a resulting increase in the issuer's debt. Added debt may significantly
reduce the credit quality and market value of an issuer's bonds.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Leverage Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund uses leverage as part of its investment strategy through
borrowing from a credit facility. The Fund is not permitted to incur indebtedness unless immediately thereafter the Fund will have
an asset</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">coverage of at least 300%. In general, the term &quot;asset coverage&quot;
for this purpose means the ratio which the value of the total assets of the Fund, less all liabilities and indebtedness not represented
by senior securities, bears to the aggregate amount of senior securities representing indebtedness of the Fund. In addition, the
Fund may be limited in its ability to declare any cash distribution on its capital stock or purchase its capital stock unless at
the time of such declaration or purchase, the Fund has an asset coverage (on its indebtedness) of at least 300% after deducting
the amount of such distribution or purchase price, as applicable. Under the 1940 Act, certain short-term borrowings (such as for
cash management purposes) are not subject to these limitations if (i) repaid within 60 days, (ii) not extended or renewed and (iii)
not in excess of 5% of the total assets of the Fund. The Fund may also enter into certain transactions that create leverage, such
as reverse repurchase agreements, which are not subject to the asset coverage requirements set out above so long as the Fund establishes
in a segregated account cash or other liquid securities equal to the Fund's obligations in respect of such transactions or enters
into other transactions offsetting the Fund's obligations in respect to such transactions.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may engage in leverage through the issuance of preferred
stock. Under the 1940 Act, the Fund is not permitted to issue preferred stock unless immediately after such issuance the Fund will
have an asset coverage of at least 200%. In general, the term &quot;asset coverage&quot; for this purpose means the ratio the value
of the total assets of the Fund, less all liabilities and indebtedness not represented by senior securities, bears to the aggregate
amount of senior securities representing indebtedness of the Fund plus the aggregate of the involuntary liquidation preference
of the preferred stock. The involuntary liquidation preference refers to the amount to which the preferred stock would be entitled
on the involuntary liquidation of the Fund in preference to a security junior to it. Leverage involves certain additional risks,
including that the cost of leverage may exceed the return earned by the Fund on the proceeds of such leverage. In the event of
a general market decline in the value of assets in which the Fund invests, the effect of that decline will be magnified in the
Fund because of the additional assets purchased with the proceeds of the leverage. In addition, funds borrowed pursuant a credit
facility may constitute a substantial lien and burden by reason of their prior claim against the income of the Fund and against
the net assets of the Fund in liquidation. In the event of an event of default under a loan facility, lenders may have the right
to cause a liquidation of the collateral (i.e., sell portfolio securities and other assets of the Fund) and, if any such default
is not cured, the lenders may be able to control the liquidation as well. A leverage facility agreement may include covenants that
impose on the Fund asset coverage requirements, Fund composition</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">requirements and limits on certain investments, such as illiquid
investments or derivatives, which are more stringent than those imposed on the Fund by the 1940 Act. The covenants or guidelines
could impede the Fund's investment manager from fully managing the Fund's portfolio in accordance with the Fund's investment objective
and policies; however, because the Fund's use of leverage is expected to be relatively modest and the Fund generally is not expected
to engage in derivatives transactions, the Fund's investment manager currently does not believe that such restrictions would significantly
impact its management of the Fund.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Mid-Cap Securities Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Securities of medium-sized companies tend to be more volatile
and less liquid than securities of larger companies. Compared to larger companies, mid-cap securities tend to have analyst coverage
by fewer Wall Street firms and may trade at prices that reflect incomplete or inaccurate information. Medium-sized companies may
have a shorter history of operations, less access to financing and a less diversified product line and be more susceptible to market
pressures and therefore have more volatile prices and company performance than larger companies. During some periods, securities
of medium-sized companies, as an asset class, have underperformed the securities of larger companies.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Preferred Stock</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may invest in preferred stock. Preferred stock is a
class of stock that often pays dividends at a specified rate and has preference over common stock in dividend payments and liquidation
of assets. Preferred stock may be convertible into common stock.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Sector Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">To the extent that the Fund has a significant portion of its
assets invested in securities of companies conducting business in a broadly related group of industries within an economic sector,
the Fund may be more vulnerable to unfavorable developments in that economic sector than funds that invest more broadly.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><I>Information Technology Sector
Risk. </I>To the extent that the information technology sector represents a significant portion of the Fund, the Fund will be
sensitive to changes in, and its performance may depend to a greater extent on, factors impacting this sector. Information
technology companies face intense competition, both domestically and internationally, which may have an adverse effect on
their profit margins. Like other technology companies, information technology companies may have limited product lines,
markets, financial resources or personnel. The products of information technology companies may face obsolescence due to
rapid technological developments, frequent new product introduction, unpredictable changes in growth rates and</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">competition
for the services of qualified personnel. Companies in the information technology sector are heavily dependent on patent and
intellectual property rights. The loss or impairment of these rights may adversely affect the profitability of these
companies.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Small-Cap Securities Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In general, securities of small-cap companies trade in lower
volumes and are subject to greater or more unpredictable price changes than larger cap securities or the market overall. Small-cap
companies may have limited product lines or markets, be less financially secure than larger companies, or depend on a small number
of key personnel. If adverse developments occur, such as due to management changes or product failure, the Fund's investment in
a small-cap company may lose substantial value. Investing in small-cap companies requires a longer term investment view and may
not be appropriate for all investors.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Valuation Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The price the Fund could receive upon the sale of any particular
portfolio investment may differ from the Fund's valuation of the investment, particularly for securities that trade in thin or
volatile markets or that are valued using a fair valuation methodology or a price provided by an independent pricing service. As
a result, the price received upon the sale of an investment may be less than the value ascribed by the Fund, and the Fund could
realize a greater than expected loss or lesser than expected gain upon the sale of the investment. Pricing services that value
fixed-income securities generally utilize a range of market-based and security-specific inputs and assumptions, as well as considerations
about general market conditions, to establish a price. Pricing services generally value fixed-income securities assuming orderly
transactions of an institutional round lot size and the strategies employed by the Adviser generally trade in round lot sizes.
In certain circumstances, fixed income securities may be held or transactions may be conducted in smaller, odd lot sizes. Odd lots
may trade at lower or, occasionally, higher prices than institutional round lots. The Fund's ability to value its investments may
also be impacted by technological issues and/or errors by pricing services or other third-party service providers.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In addition, since foreign exchanges may be open on days when
the Fund does not price its shares, the value of the securities in the Fund's portfolio may change on days when shareholders are
not be able to purchase or sell the Fund's shares on the NYSE American.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Credit Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Investments in debt securities expose the Fund to credit risk.
Credit risk is the risk that one or more of the Fund's investments in debt securities will decline in price, or fail to pay interest, liquidation
value </P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">41</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

</DIV>   <!-- Field: Page; Sequence: 44 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">or principal when due, because the issuer of the obligation experiences an actual or perceived decline in its financial status.
Credit risk is influenced by changes in general economic and political conditions and changes in the financial condition of the
issuers.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Interest Rate Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Generally, when market interest rates rise, the prices of debt
securities fall, and vice versa. Interest rate risk is the risk that debt securities in the Fund's portfolio will decline in value
because of increases in market interest rates. This risk may be particularly acute because market interest rates are currently
at historically low levels. The prices of long-term debt securities generally fluctuate more than prices of short-term debt securities
as interest rates change. During periods of rising interest rates, the average life of certain types of securities may be extended
due to slower than expected payments. This may lock in a below market yield, increase the security's duration and reduce the security's
value. Duration is a measure of the expected life of a fixed income security that is used to determine the sensitivity of a security's
price to changes in interest rates. The longer a security's duration, the more sensitive it will be to changes in interest rates.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Cybersecurity Risk</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Cybersecurity incidents may allow an unauthorized party to gain
access to Fund assets, customer data (including private shareholder information), or proprietary information, or cause the Fund,
the Investment Adviser and/or its service providers (including, but not limited to, Fund accountants, custodians, sub-custodians,
transfer agents and financial intermediaries) to suffer data breaches, data corruption or lose operational functionality.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Fundamental Investment Restrictions</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following restrictions are fundamental policies, which cannot
be changed without the approval of the holders of a majority of the Fund's outstanding voting securities. In the event that the
Fund issues preferred shares, changes in investment restrictions would also require approval by a majority of the outstanding preferred
shares, voting as a separate class. If a percentage restriction on investment or use of assets set forth below is adhered to at
the time a transaction is effected, later changes in a percentage resulting from changing values will not be considered a violation.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund may not:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">Invest 25% or more of the total value of its assets
in a particular industry. This restriction does not apply to investments in United States government securities.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Borrow money or issue senior securities, except that
the Fund may enter into reverse repurchase agreements and may </TD>
</TR></TABLE>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">otherwise borrow money and issue senior securities as and to the
extent permitted by the 1940 Act or any rule, order or interpretation thereunder.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Lend money to other persons except through the purchase
of debt obligations and the entering into of repurchase agreements in the United States or Chile consistent with the Fund's investment
policies.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">Make short sales of securities or maintain a short
position in any security.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">Purchase securities on margin, except such short-term
credits as may be necessary or routine for the clearance or settlement of transactions and the maintenance of margin with respect
to forward contracts or other hedging transactions.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">6.</TD><TD STYLE="text-align: justify">Underwrite securities of other issuers, except insofar
as the Fund may be deemed an underwriter under the Securities Act of 1933, as amended, in selling portfolio securities.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">7.</TD><TD STYLE="text-align: justify">Purchase or sell commodities or real estate, except
that the Fund may invest in securities secured by real estate or interests in real estate or in securities issued by companies,
including real estate investment trusts, that invest in real estate or interests in real estate, and may purchase and sell forward
contracts on foreign currencies to the extent permitted under applicable law.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">In addition to the foregoing restrictions, the Fund is subject
to investment limitations, portfolio diversification requirements and other restrictions imposed by certain emerging countries
in which it invests.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><B>Effects of Leverage</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The following table is furnished in response to requirements
of the SEC. It is designed to, among other things, illustrate the effects of leverage through the use of senior securities, as
that term is defined under Section 18 of the 1940 Act, on Common Share total return, assuming investment portfolio total returns
(consisting of income and changes in the value of investments held in a Fund's portfolio) of -10%, -5%, 0%, 5% and 10%. The table
below reflects the Fund's continued use of the revolving credit facility as of December 31, 2020 as a percentage of total managed
assets (including assets attributable to such leverage) and the annual return that the Fund's portfolio must experience (net of
expenses) in order to cover such costs. The information below does not reflect the Fund's use of certain other forms of economic
leverage achieved through the use of other instruments or transactions not considered to be senior securities under the 1940 Act,
such as covered reverse repurchase agreements, covered credit default swaps or
other derivative instruments, if any.</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 8pt">42</FONT></TD>
    <TD STYLE="text-align: justify; width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity Income Fund, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

</DIV>   <!-- Field: Page; Sequence: 45 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 18pt"><B>Additional
Information Regarding the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The assumed investment portfolio returns in the table below are
hypothetical figures and are not necessarily indicative of the investment portfolio returns experienced or expected to be experienced
by the Fund. Your actual returns may be greater or less than those appearing below. In addition, actual borrowing expenses associated
with borrowings used by the Fund may vary frequently and may be significantly higher or lower than the rate used for the example
below.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="width: 45%; text-align: justify; border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.25in">Assumed <BR> annual <BR> returns on <BR> the Fund's <BR> portfolio <BR> (net of <BR> expenses)</TD><TD STYLE="width: 1%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 8%; text-align: right; border-bottom: Black 1pt solid">(10</TD><TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">)%</TD><TD STYLE="width: 1%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 8%; text-align: right; border-bottom: Black 1pt solid">(5</TD><TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">)%</TD><TD STYLE="width: 1%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 8%; text-align: right; border-bottom: Black 1pt solid">0%</TD><TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 1%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 8%; text-align: right; border-bottom: Black 1pt solid">5%</TD><TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 1%; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 8%; text-align: right; border-bottom: Black 1pt solid">10%</TD><TD STYLE="width: 1%; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.25in">Corresponding <BR> return to <BR> shareholder</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">(11.0</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">)%</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">(5.5</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">)%</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">(0.1</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">)%</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">5.3%</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">10.8%</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Based on estimated indebtedness of $40,900,000 (representing
approximately 7.9% of the Fund's Managed Assets as of December 31, 2020), and an average annual interest rate of 1.15% (effective
interest rate as of December 31, 2020), the Fund's investment portfolio at fair value would have to produce an annual return of
approximately 0.1% to cover annual interest payments on the estimated debt.</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Share total return is composed of two elements &ndash; the distributions
paid by a Fund to holders of shares (the amount of which is largely determined by the net investment income of the Fund after paying
dividend payments on any preferred shares issued by the Fund and expenses on any forms of leverage outstanding) and gains or losses
on the value of the securities and other instruments the Fund owns. As required by SEC rules, the table assumes that a Fund is
more likely to</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">suffer capital losses than to enjoy capital appreciation. For
example, to assume a total return of 0%, a Fund must assume that the income it receives on its investments is entirely offset by
losses in the value of those investments. This table reflects hypothetical performance of a Fund's portfolio and not the actual
performance of the Fund's shares, the value of which is determined by market forces and other factors.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Should the Fund elect to add additional leverage to its portfolio,
any benefits of such additional leverage cannot be fully achieved until the proceeds resulting from the use of such leverage have
been received by the Fund and invested in accordance with the Fund's investment objective and policies. As noted above, the Fund's
willingness to use additional leverage, and the extent to which leverage is used at any time, will depend on many factors, including,
among other things, the Adviser's assessment of the yield curve environment, interest rate trends, market conditions and other
factors.</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">43</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

</DIV>   <!-- Field: Page; Sequence: 46 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt"><B>Dividend
    Reinvestment and Optional Cash Purchase Plan</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund intends to distribute to stockholders
substantially all of its net investment income and to distribute any net realized capital gains at least annually. Net investment
income for this purpose is income other than net realized long-term and short-term capital gains net of expenses. Pursuant to the
Dividend Reinvestment and Optional Cash Purchase Plan (the &ldquo;Plan&rdquo;), stockholders whose shares of common stock are registered
in their own names will be deemed to have elected to have all distributions automatically reinvested by Computershare Trust Company
N.A. (the &ldquo;Plan Agent&rdquo;) in the Fund shares pursuant to the Plan, unless such stockholders elect to receive distributions
in cash. Stockholders who elect to receive distributions in cash will receive such distributions paid by check in U.S. Dollars
mailed directly to the stockholder by the Plan Agent, as dividend paying agent. In the case of stockholders such as banks, brokers
or nominees that hold shares for others who are beneficial owners, the Plan Agent will administer the Plan on the basis of the
number of shares certified from time to time by the stockholders as representing the total amount registered in such stockholders&rsquo;
names and held for the account of beneficial owners that have not elected to receive distributions in cash. Investors that own
shares registered in the name of a bank, broker or other nominee should consult with such nominee as to participation in the Plan
through such nominee and may be required to have their shares registered in their own names in order to participate in the Plan.
Please note that the Fund does not issue certificates so all shares will be registered in book entry form. The Plan Agent serves
as agent for the stockholders in administering the Plan. If the Directors of the Fund declare an income dividend or a capital gains
distribution payable either in the Fund&rsquo;s common stock or in cash, nonparticipants in the Plan will receive cash and participants
in the Plan will receive common stock, to be issued by the Fund or purchased by the Plan Agent in the open market, as provided
below. If the market price per share (plus expected per share fees) on the valuation date equals or exceeds NAV per share on that
date, the Fund will issue new shares to participants at NAV; provided, however, that if the NAV is less than 95% of the market
price on the valuation date, then such shares will be issued at 95% of the market price. The valuation date will be the payable
date for such distribution or dividend or, if that date is not a trading day on the New York Stock Exchange, the immediately preceding
trading date. If NAV exceeds the market price of Fund shares at such time, or if the Fund should declare an income dividend or
capital gains distribution payable only in cash, the Plan Agent will, as agent for the participants, buy Fund shares in the open
market, on the New York Stock Exchange or elsewhere, for the participants&rsquo; accounts on, or shortly after, the payment date.
If, before the Plan Agent has completed its purchases, the market price exceeds the NAV of a Fund share, the average per share
purchase price paid by the Plan Agent may exceed the NAV of the Fund&rsquo;s shares,</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">resulting in the acquisition of fewer shares
than if the distribution had been paid in shares issued by the Fund on the dividend payment date. Because of the foregoing difficulty
with respect to open-market purchases, the Plan provides that if the Plan Agent is unable to invest the full dividend amount in
open-market purchases during the purchase period or if the market discount shifts to a market premium during the purchase period,
the Plan Agent will cease making open-market purchases and will receive the uninvested portion of the dividend amount in newly
issued shares at the close of business on the last purchase date.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Participants have the option of making additional
cash payments of a minimum of $50 per investment (by check, one-time online bank debit or recurring automatic monthly ACH debit)
to the Plan Agent for investment in the Fund&rsquo;s common stock, with an annual maximum contribution of $250,000. The Plan Agent
will use all such funds received from participants to purchase Fund shares in the open market on the 25th day of each month or
the next trading day if the 25th is not a trading day.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">If the participant sets up recurring automatic
monthly ACH debits, funds will be withdrawn from his or her U.S. bank account on the 20th of each month or the next business day
if the 20th is not a banking business day and invested on the next investment date. The Plan Agent maintains all stockholder accounts
in the Plan and furnishes written confirmations of all transactions in an account, including information needed by stockholders
for personal and tax records. Shares in the account of each Plan participant will be held by the Plan Agent in the name of the
participant, and each stockholder&rsquo;s proxy will include those shares purchased pursuant to the Plan. There will be no brokerage
charges with respect to common shares issued directly by the Fund. However, each participant will pay a per share fee of $0.02
incurred with respect to the Plan Agent&rsquo;s open market purchases in connection with the reinvestment of dividends, capital
gains distributions and voluntary cash payments made by the participant. Per share fees include any applicable brokerage commissions
the Plan Agent is required to pay.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Participants also have the option of selling
their shares through the Plan. The Plan supports two types of sales orders. Batch order sales are submitted on each market day
and will be grouped with other sale requests to be sold. The price will be the average sale price obtained by Computershare&rsquo;s
broker, net of fees, for each batch order and will be sold generally within 2 business days of the request during regular open
market hours. Please note that all written sales requests are always processed by Batch Order. ($10 and $0.12 per share). Market
Order sales will sell at the next available trade. The shares are sold real time when they hit the market, however an available
trade must be</P>
</DIV></DIV>
<BR CLEAR="ALL"><BR>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-size: 8pt"><B>44</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity
                                         Income Fund, Inc.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

</DIV>   <!-- Field: Page; Sequence: 47 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt"><B>Dividend
    Reinvestment and Optional Cash Purchase Plan</B></FONT> <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">(concluded)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:LEFT;WIDTH:48%">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">presented to complete this transaction.
Market Order sales may only be requested by phone at 1-800-647-0584 or using Investor Center through www.computershare.com/buyaberdeen.
($25 and $0.12 per share).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The receipt of dividends and distributions
under the Plan will not relieve participants of any income tax that may be payable on such dividends or distributions. The Fund
or the Plan Agent may terminate the Plan as applied to any voluntary cash payments made and any dividend or distribution paid subsequent
to notice of the termination sent to members of the Plan at least 30 days prior to the record date for such</P>

</DIV></DIV>
<DIV><DIV STYLE="POSITION:RELATIVE;FLOAT:RIGHT;WIDTH:48%">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">dividend or distribution.
The Plan also may be amended by the Fund or the Plan Agent, but (except when necessary or appropriate to comply with applicable
law or the rules or policies of the Securities and Exchange Commission or any other regulatory authority) only by mailing a written
notice at least 30 days&rsquo; prior to the effective date to the participants in the Plan. All correspondence concerning the Plan
should be directed to the Plan Agent by phone at 1-800-647-0584, using Investor Center through www.computershare.com/buyaberdeen
or in writing to Computershare Trust Company N.A., P.O. Box 505000, Louisville, KY 40233-5000.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


</DIV></DIV>
<BR CLEAR="ALL"><BR>


<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; width: 95%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Aberdeen
    Emerging Markets Equity Income Fund, Inc.</FONT></TD>
    <TD STYLE="text-align: right; width: 5%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">45</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>
</DIV>
<!-- Field: Page; Sequence: 48 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page --><DIV STYLE="background-color: rgb(220,221,222)">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt"><B>Management of the Fund </B></FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The names of the Directors and Officers
of the Fund, their addresses, years of birth, and principal occupations during the past five years are provided in the tables below.
Directors that are deemed &ldquo;interested persons&rdquo; (as that term is defined in Section 2(a)(19) of the Investment Company
Act of 1940, as amended) of the Fund Adviser are included in the table below under the heading &ldquo;Interested Directors.&rdquo;
Directors who are not interested persons, as described above, are referred to in the table below under the heading &ldquo;Independent
Directors.&rdquo;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Name, Address and</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Year of Birth</B></FONT></P>
        </TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Position(s) Held</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>with the Fund</B></FONT></P>
        </TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Term of Office</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>and Length of</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Time Served</B></FONT></P>
        </TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Principal Occupation(s)</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>During Past Five Years</B></FONT></P>
        </TD>
    <TD STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Number of</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Funds in</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Fund Complex*</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Overseen by</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Directors</B></FONT></P>
        </TD>
    <TD COLSPAN="2" STYLE="text-align: center; vertical-align: bottom; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Other</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Directorships</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Held by</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Directors**</B></FONT></P>
        </TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="width: 15%; font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><U>Independent
    Directors</U></B></FONT></TD>
    <TD STYLE="width: 12%; font-size: 10pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; font-size: 10pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 40%; font-size: 10pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; font-size: 10pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%; font-size: 10pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; font-size: 10pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Nancy Yao Maasbach</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">c/o Aberdeen Standard</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Investments Inc.</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">1900 Market Street,</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Suite 200</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Philadelphia, PA 19103</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Year of Birth: 1972</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Class I Director</FONT></TD>
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Term expires</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">2021; Director</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">since 2018</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Ms. Maasbach is the President
    of the Museum of Chinese in America since 2015. Ms. Maasbach has also been a member of the Council on Foreign Relations since
    2015. Director of The Asia Tigers Fund, Inc. from 2016 to 2018.</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">None.</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>C. William Maher</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">c/o Aberdeen Standard</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Investments Inc.</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">1900 Market Street,</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Suite 200</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Philadelphia, PA 19103</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Year of Birth: 1961</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Class II Director</FONT></TD>
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Term expires</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">2022; Director</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">since 2018</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Mr. Maher is a Co-founder
    of Asymmetric Capital Management LLC from May 2018 to September 2020. Formerly Chief Executive Officer of Santa Barbara Tax
    Products Group from October 2014 to April 2016.</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">None.</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Rahn Porter</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">c/o Aberdeen Standard</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Investments Inc.</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">1900 Market Street,</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Suite 200</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Philadelphia, PA 19103</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Year of Birth: 1954</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Class I Director</FONT></TD>
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Term expires</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">2021; Director</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">since 2018</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Mr. Porter is the Principal
    at RPSS Enterprises (consulting) since 2019. He was the Chief Financial and Administrative Officer of The Colorado Health
    Foundation from 2013 to 2019.</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">21</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Director of
    CenturyLink Investment Management Company since 2006, Director of BlackRidge Financial Inc. from 2004 to 2019.</FONT></TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(239,240,240); vertical-align: top">
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><B>Steven N. Rappaport</B></FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">c/o Aberdeen Standard</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Investments Inc.</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">1900 Market Street,</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Suite 200</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Philadelphia, PA 19103</FONT></P>
        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Year of Birth: 1948</FONT></P>
        </TD>
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Chairman of the</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Fund; Class III</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Director</FONT></P>
        </TD>
    <TD><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">Term expires</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">2023; Director</FONT></P>

        <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">since 2003</FONT></P>
        </TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Mr. Rappaport has been
    a Partner of Lehigh Court, LLC (private investment firm) and RZ Capital LLC (private investment firm) since 2004.</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">20</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Director of
    iCAD, Inc. (a surgical and Medical instruments and apparatus company) from 2006 to 2018; Director of Credit Suisse Funds (9)
    since 1999; Director of Credit Suisse Asset Management Income Fund, Inc. since 2005; and Director of Credit Suisse NEXT Fund
    since 2013; and Director of Credit Suisse Park View Fund until 2016.</FONT></TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Aberdeen Australia Equity Fund, Inc., Aberdeen
Asia-Pacific Income Fund, Inc., Aberdeen Global Income Fund, Inc., Aberdeen Emerging Markets Equity Income Fund, Inc., the Aberdeen
Funds (which currently consists of 19 portfolios), Aberdeen Investment Funds (which currently consists of 4 portfolios), Aberdeen
Standard Investments ETFs (which currently consists of 2 portfolios), Aberdeen Japan Equity Fund, Inc., The India Fund, Inc., Aberdeen
Standard Global Infrastructure Income Fund, Aberdeen Global Dynamic Dividend Fund, Aberdeen Total Dynamic Dividend Fund, Aberdeen
Global Premier Properties Fund and Aberdeen Income Credit Strategies Fund have the same Investment Manager and Investment Adviser
as the Fund, or an investment adviser that is affiliated with the Investment Manager and Investment Adviser and may thus be deemed
to be part of the same &ldquo;Fund Complex&rdquo; as the Fund.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.05pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">**</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Current directorships held in (1) any other
investment companies registered under the 1940 Act, (2) any company with a class of securities registered pursuant to Section 12
of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) or (3) any company subject to the requirements
of Section 15(d) of the Exchange Act.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5%"><FONT STYLE="font-size: 8pt"><B>46</B></FONT></TD><TD STYLE="width: 95%"><FONT STYLE="font-size: 8pt">Aberdeen Emerging Markets Equity
                                         Income Fund, Inc.</FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Management of the Fund </B><FONT STYLE="font-size: 11pt">(unaudited)
(continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Information Regarding Officers who are not Directors</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Name, Address and</B><BR>
    <B>Year of Birth</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Position(s) Held</B><BR>
    <B>with the Fund</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Term of Office*</B><BR>
    <B>and Length of</B><BR>
    <B>Time Served</B></FONT></TD>
    <TD STYLE="width: 35%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Principal Occupation(s)
    During Past Five Years</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Joseph Andolina**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1978</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Chief Compliance Officer &amp; Vice President &ndash; Compliance</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2017</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Chief Risk Officer &ndash; Americas for ASII and serves as the Chief Compliance
    Officer for ASII. Prior to joining the Risk and Compliance Department, he was a member of ASII&rsquo;s Legal Department, where
    he served as US Counsel since 2012.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Chris Demetriou**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1983</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2020</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Chief Executive Officer &ndash; Americas for ASI. Mr. Demetriou joined ASII in
    2013, as a result of the acquisition of SVG, a FTSE 250 private equity investor based in London.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Sharon Ferrari**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1977</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Assistant Treasurer</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2011</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Senior Product Manager-US for ASII. Ms. Ferrari joined ASII as a Senior Fund Administrator
    in 2008.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Alan Goodson**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1974</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Head of Product &amp; Client Solutions &ndash; Americas, overseeing Product Management,
    Product Development and Client Solutions for ASII&rsquo;s registered and unregistered investment companies in the US, Brazil
    and Canada. Mr. Goodson joined ASII in 2000.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Heather Hasson**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1982</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Assistant Secretary</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2012</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Senior Product Manager for ASII. Ms. Hasson joined Aberdeen Standard Investments
    Inc. as a Fund Administrator in 2006.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Bev Hendry**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1953</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2014</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently Chairman of Americas for Standard Life Aberdeen PLC since 2018. Mr. Hendry was
    Chief Executive Officer &ndash; Americas for Aberdeen Asset Management PLC (2014-2018).</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Joanne Irvine**</B><BR>
    Aberdeen Asset<BR>
    Managers Limited<BR>
    Bow Bells House 1 Bread Street<BR>
    London EC4M 9HH<BR>
    <BR>Year of Birth: 1968</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Deputy Head of Emerging Markets on the Global Emerging Markets Equity Team in
    London at Aberdeen Standard Investments. Ms. Irvine joined the company in 1996 in a group development role.</FONT></TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 95%; text-align: right">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="width: 5%; text-align: right"><B>47</B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Management of the Fund </B><FONT STYLE="font-size: 11pt">(unaudited)
(continued)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Name, Address and</B> <B><BR>Year of Birth</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Position(s) Held</B><BR>
    <B>with the Fund</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Term of Office*</B><BR>
    <B>and Length of</B><BR>
    <B>Time Served</B></FONT></TD>
    <TD STYLE="width: 35%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Principal Occupation(s)
    During Past Five Years</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Devan Kaloo**</B><BR>
    Aberdeen Asset Managers Limited<BR>
    Bow Bells House 1 Bread Street London EC4M 9HH<BR>
    <BR>Year of Birth: 1972</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Global Head of Equities and Head of Global Emerging Markets Equities for Aberdeen
    Standard Investments. Mr. Kaloo joined ASI in 2000 as part of the Asian equities team in Singapore</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Matthew Keener**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1976</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Assistant Secretary</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2020</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Senior Product Manager for ASII. Mr. Keener joined ASII in 2006 as a Fund Administrator.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Megan Kennedy**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1974</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President &amp; Secretary</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Director, Product Governance for ASII. Ms. Kennedy joined ASII in 2005 as a Senior
    Fund Administrator.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Andrea Melia**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1969</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Treasurer &amp; Chief Financial Officer</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Vice President and Director, Product Management for ASII. Ms. Melia joined ASII
    in September 2009.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Jim O&rsquo;Connor**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1976</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2020</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Chief Operating Officer &ndash; Americas for ASII. Mr. O&rsquo;Connor joined ASII
    as US Counsel in 2010.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Christian Pittard**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1973</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Chief Executive Officer &amp; President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Global Head of Product Opportunities for Aberdeen Asset Management PLC. Mr. Pittard
    joined Aberdeen from KPMG in 1999.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Nick Robinson</B><BR>
    Aberdeen Asset Managers Limited<BR>
    Bow Bells House 1 Bread Street<BR>
    London EC4M 9HH<BR>
    <BR>Year of Birth: 1978</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2011</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: left; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Senior Investment Director for Aberdeen Asset Managers Limited since 2016. Previously,
    Mr. Robinson was a Director and Head of Brazilian Equities, of Aberdeen Asset Managements&rsquo;s operations in Sao Paulo,
    Brazil from 2009 to 2016.</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Lucia Sitar**</B><BR>
    c/o Aberdeen Standard Investments Inc.,<BR>
    1900 Market Street, Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>Year of Birth: 1971</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President and Chief Legal Officer</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Vice President and Head of Product Management and Goverance &ndash; Americas since
    2021. Previously, Ms. Sitar was Managing U.S. Counsel for ASII. Ms. Sitar joined ASII in July 2007 as U.S. Counsel.</FONT></TD></TR>
</TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><B>48</B></TD>
    <TD STYLE="width: 95%">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->
<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Management of the Fund </B><FONT STYLE="font-size: 11pt">(unaudited)
(concluded)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Name, Address and</B> <B><BR>Year of Birth</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Position(s) Held</B><BR>
    <B>with the Fund</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Term of Office*</B><BR>
    <B>and Length of</B><BR>
    <B>Time Served</B></FONT></TD>
    <TD STYLE="width: 35%; border-bottom: Black 1pt solid; text-align: center; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Principal Occupation(s)
    During Past Five Years</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(239,240,240)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt"><B>Hugh Young**</B><BR>
    Aberdeen Standard Investments (Asia) Limited<BR>
    21 Church Street #01-01 Capital Square Two Singapore 049480<BR>
    <BR>Year of Birth: 1958</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Vice President</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Since 2009</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 8pt">Currently, Managing Director of Aberdeen Standard Investments (Asia) Limited (since 1991)
    and member of the Executive Management Committee and Director of Standard Life Aberdeen plc (since 1991 and 2011, respectively).
    Mr. Young joined Aberdeen in 1991.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD>Officers hold their positions with the Fund until a successor
has been duly elected and qualifies. Officers are generally elected annually by the Board.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">**</TD><TD>Messrs. Andolina, Demetriou, Goodson, Hendry, Kaloo,
Keener, O&rsquo;Connor, Pittard, and Young and Mses. Ferrari, Hasson, Irvine, Kennedy, Melia and Sitar may serve as officers of
one or more other funds in the Fund Complex.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 95%; text-align: right">Aberdeen Emerging Markets Equity Income Fund, Inc.</TD>
    <TD STYLE="width: 5%; text-align: right"><B>49</B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<DIV STYLE="background-color: rgb(220,221,222)">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Corporate Information</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%"><B>Directors</B></TD>
    <TD STYLE="width: 50%"><B>Administrator</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Nancy Yao Maasbach</TD>
    <TD>Aberdeen Standard Investments Inc.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>C. William Maher</TD>
    <TD>1900 Market Street</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Rahn Porter</TD>
    <TD>Suite 200</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Steven N. Rappaport, <I>Chairman</I></TD>
    <TD>Philadelphia, PA 19103</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Investment Adviser</B></TD>
    <TD><B>Transfer Agent</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Aberdeen Asset Managers Limited</TD>
    <TD>Computershare Trust Company, N.A.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Bow Bells House</TD>
    <TD>P.O. Box 505000</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>1 Bread Street</TD>
    <TD>Louisville, KY 40233</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>London, United Kingdom</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>EC4M 9HH</TD>
    <TD><B>Independent Registered Public Accounting Firm</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>KPMG LLP</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Custodian</B></TD>
    <TD>1601 Market Street</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>State Street Bank and Trust Company</TD>
    <TD>Philadelphia, PA 19103</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>1 Heritage Drive, 3rd Floor</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>North Quincy, MA 02171</TD>
    <TD><B>Legal Counsel</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Dechert LLP</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>1900 K Street N.W.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Washington, DC 20006</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><B>Investor Relations</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Aberdeen Standard Investments Inc.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>1900 Market Street, Suite 200</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Philadelphia, PA 19103</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>1-800-522-5465</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Investor.Relations@aberdeenstandard.com</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><IMG SRC="n5095ncsrs_img003.jpg" ALT=""></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><B>Aberdeen Asset Managers Limited</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Notice is hereby given in accordance with
Section 23(c) of the Investment Company Act of 1940, as amended, that the Fund may purchase, from time to time, shares of its common
stock in the open market.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Shares of Aberdeen Emerging Markets Equity
Income Fund, Inc. are traded on the NYSE American under the symbol &ldquo;AEF&rdquo;. Information about the Fund&rsquo;s net asset
value and market price is available at www.aberdeenaef.com.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">This report, including the financial information
herein, is transmitted to the shareholders of Aberdeen Emerging Markets Equity Income Fund, Inc. for their general information
only. It does not have regard to the specific investment objectives, financial situation and the particular needs of any specific
person. Past performance is no guarantee of future returns.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
</div>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt">&nbsp;</DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">AEF Annual</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 2 &ndash;</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Code
                                         of Ethics.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
                                         of December&nbsp;31, 2020, the Registrant had adopted a Code of Ethics that applies to
                                         the Registrant&rsquo;s principal executive officer, principal financial officer, principal
                                         accounting officer or controller, or persons performing similar functions, regardless
                                         of whether these individuals are employed by the Registrant or a third party (the &ldquo;Code
                                         of Ethics&rdquo;).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Definitional.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">There
                                         have been no amendments during the period covered by this report, to a provision of the
                                         Code of Ethics.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">During
                                         the period covered by this report, there were no waivers to the provisions of the Code
                                         of Ethics</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         Applicable</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">A
                                         copy of the Code of Ethics has been filed as an exhibit to this Form&nbsp;N-CSR</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 3 &ndash;</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Audit
                                         Committee Financial Expert.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.55in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Registrant's Board of Directors has determined that C. William Maher, a member of the Board of Directors&rsquo; Audit and Valuation
Committee, possesses the attributes, and has acquired such attributes through means, identified in instruction 2 of Item 3 to
Form&nbsp;N-CSR to qualify as an &ldquo;audit committee financial expert,&rdquo; and has designated Mr.&nbsp;Maher as the Audit
and Valuation Committee&rsquo;s financial expert. Mr.&nbsp;Maher is considered to be an &ldquo;independent&rdquo; director, as
such term is defined in paragraph (a)(2)&nbsp;of Item 3 to Form&nbsp;N-CSR.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 4 &ndash;</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Principal
                                         Accountant Fees and Services.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&ndash;
(d)&nbsp;Below is a table reflecting the fee information requested in Items 4(a)&nbsp;through (d):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="font: 8pt Times New Roman, Times, Serif; border-collapse: collapse; width: 88%">
<TR STYLE="font: 8pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fiscal
    <BR>
    Year Ended</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(a)<BR>
                                         Audit Fees</FONT></P></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(b)<BR>
                                         Audit-Related Fees</FONT></P></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(c)<SUP>1<BR>
                                         </SUP>Tax Fees</FONT></P></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(d)<BR>
                                         All Other Fees</FONT></P></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 8pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 31%; text-align: center; padding-bottom: 1pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">December&nbsp;31,
    2020</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">60,372</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">11,740</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">0</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 8pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">December&nbsp;31,
    2019</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">60,000</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">0</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">11,620</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">0</FONT></TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1</SUP></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                         Tax Fees are for the completion of the Registrant&rsquo;s federal and state tax returns.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)(1)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Registrant&rsquo;s Audit and Valuation Committee (the &ldquo;Committee&rdquo;) has adopted
                                         a Charter that provides that the Committee shall annually select, retain or terminate,
                                         and recommend to the Independent Directors for their ratification, the selection, retention
                                         or termination, the Registrant&rsquo;s independent auditor and, in connection therewith,
                                         to evaluate the terms of the engagement (including compensation of the independent auditor)
                                         and the qualifications and independence of the independent auditor, including whether
                                         the independent auditor provides any consulting, auditing or tax services to the Registrant&rsquo;s
                                         investment adviser or any sub-adviser, and to receive the independent auditor&rsquo;s
                                         specific representations as to their independence, delineating all relationships between
                                         the independent auditor and the Registrant, consistent with the PCAOB Rule&nbsp;3526
                                         or any other applicable auditing standard. PCAOB Rule&nbsp;3526 requires that, at least
                                         annually, the auditor: (1)&nbsp;disclose to the Committee in writing all relationships
                                         between the auditor and its related entities and the Registrant and its related entities
                                         that in the auditor&rsquo;s professional judgment may reasonably be thought to bear on
                                         independence; (2)&nbsp;confirm in the letter that, in its professional judgment, it is
                                         independent of the Registrant within the meaning of the Securities Acts administered
                                         by the SEC; and (3)&nbsp;discuss the auditor&rsquo;s independence with the audit committee.
                                         </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">The Committee is responsible
                                         for actively engaging in a dialogue with the independent auditor with respect to any
                                         disclosed relationships or services that may impact the objectivity and independence
                                         of the independent auditor and for taking, or recommending that the full Board take,
                                         appropriate action to oversee the independence of the independent auditor. The Committee
                                         Charter also provides that the Committee shall review in advance, and consider approval
                                         of, any and all proposals by Management or the Registrant&rsquo;s investment adviser
                                         that the Registrant, the investment adviser or their affiliated persons, employ the independent
                                         auditor to render &ldquo;permissible non-audit services&rdquo; to the Registrant and
                                         to consider whether such services are consistent with the independent auditor&rsquo;s
                                         independence. The Committee may delegate to one or more of its members (&ldquo;Delegates&rdquo;)
                                         authority to pre-approve permissible non-audit services to be provided to the Registrant.
                                         Any pre-approval determination of a Delegate shall be presented to the full Committee
                                         at its next meeting. The Committee shall communicate any pre-approval made by it or a
                                         Delegate to the Adviser, who will ensure that the appropriate disclosure is made in the
                                         Registrant&rsquo;s periodic reports required by Section&nbsp;30 of the Investment Company
                                         Act of 1940, as amended, and other documents as required under the federal securities
                                         laws.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)(2)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">None
                                         of the services described in each of paragraphs (b)&nbsp;through (d)&nbsp;of this Item
                                         involved a waiver of the pre-approval requirement by the Audit and Valuation Committee
                                         pursuant to Rule&nbsp;2-01 (c)(7)(i)(C)&nbsp;of Regulation S-X.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-Audit
                                         Fees</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
the fiscal years ended December&nbsp;31, 2020 and December&nbsp;31, 2019, respectively, KPMG billed $176,055 and $612,437 for
aggregate non-audit fees for services to the Registrant and to the Registrant&rsquo;s Investment Adviser.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(h)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 5 &ndash;</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Audit
                                         Committee of Listed Registrants.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                         Registrant has a separately-designated standing Audit and Valuation Committee established
                                         in accordance with Section&nbsp;3(a)(58)(A)&nbsp;of the Exchange Act (15 U.S.C. 78c(a)(58)(A)).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
the fiscal year ended December&nbsp;31, 2020, the Audit and Valuation committee members were:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Rahn
Porter</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nancy
Yao Maasbach</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">C.
William Maher</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Steven
Rappaport</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 6 &ndash;</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Investments.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Included
                                         as part of the Report to Stockholders filed under Item 1 of this Form&nbsp;N-CSR.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 7 &ndash;</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Disclosure
                                         of Proxy Voting Policies and Procedures for Closed-End Management Investment Companies.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.55in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Registrant's Proxy Voting Policy and Procedures, the Registrant has delegated responsibility for its proxy voting to its
Investment Manager and Investment Adviser, provided that the Registrant's Board of Directors has the opportunity to periodically
review the Investment Manager's and </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">Investment Adviser's proxy
voting policies and material amendments thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.55in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
proxy voting policies of the Registrant are included herewith as </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">Exhibit&nbsp;(d)&nbsp;and
policies of the Investment Manager and Investment Adviser are included as Exhibit&nbsp;(e).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 8 -</B></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Portfolio
                                         Managers of Closed-End Management Investment Companies.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.55in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">1)&nbsp;The
information in the table below is as of March&nbsp;5, 2021.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 2pt 2pt 3pt; text-align: center; width: 31%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Individual&nbsp;&amp;
    Position</U></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 2pt 2pt 3pt; text-align: center; width: 35%"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Services
                                         Rendered</U></FONT></P></TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 2pt 2pt 3pt; text-align: center; width: 34%"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Past
                                         Business Experience</U></FONT></P></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Hugh
                                         Young</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Managing
        Director</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Responsible
    for equities globally from the Singapore office.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hugh
    Young is a Managing Director of Aberdeen Standard Investment (Asia) Limited. Previously, he served as Head of Asia Pacific,
    a main board director and Head of Investments for Aberdeen Asset Management (before its merger with Standard Life plc). Hugh
    joined Aberdeen Standard Investments as a result of the merger between Aberdeen Asset Management and Standard Life in August&nbsp;2017.
    Hugh joined Aberdeen in 1985 to manage Asian equities from London, having started his investment career in 1980. He founded
    Singapore-based Aberdeen Asia in 1992 and since then he has built the company into one of the largest and most well-respected
    managers of such assets globally. Hugh is a director of a number of group subsidiary companies and group-managed investment
    trusts and funds. Hugh graduated with a BA (Hons) in Politics from Exeter University.</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Devan
                                         Kaloo</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Global
        Head Equities</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Responsible
    for equities globally from the London office.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
    Global Head of Equities. Previously, Head of Global Emerging Markets Equities, responsible for the London and Sao Paulo based
    Global Emerging Markets Equity team, which manages EMEA and Latin America equities, and has oversight of Global Emerging Markets
    input from the Asia team based in Singapore, with whom he works closely. Prior to that he joined Aberdeen&rsquo;s Singapore
    based Asian equities team in 2000.</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Joanne
                                         Irvine</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Deputy
        Head of Global Emerging Markets</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: red"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Responsible
    for emerging market equity portfolio management</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently
    Deputy Head of GEM since 2017. Previously served as Head of Emerging Markets (ex-Asia) on the Global Emerging Markets Equity
    team in London. She joined Aberdeen in 1996 in a group development role, and moved to the Global Emerging Markets Equity team
    in 1997.</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Flavia
                                         Cheong</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Head
        of Equities &ndash; Asia Pacific</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Responsible
    for company research and oversight of portfolio construction for Asia Pacific Equities</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
    Head of Equities &mdash; Asia Pacific for ASI. Joined Aberdeen in 1996. Before joining Aberdeen, she was an economist with
    the Investment Company of the People&rsquo;s Republic of China, and earlier with the Development Bank of Singapore.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">2)&nbsp;
The information in the table below is as of December&nbsp;31, 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Name of <BR>Portfolio Manager</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: center">Type&nbsp;of&nbsp;Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total<BR> Number<BR> of<BR> Accounts<BR> Managed</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total Assets ($M)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of<BR> Accounts<BR> Managed&nbsp;for<BR> Which<BR> Advisory<BR> Fee is Based<BR> on<BR> Performance</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total&nbsp;Assets&nbsp;for <BR>Which<BR> Advisory&nbsp;Fee&nbsp;is&nbsp; <BR>Based&nbsp; on<BR> Performance ($M)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 21%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Hugh Young</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 30%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">5</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">725.29</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">0</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">0</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">&nbsp;Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">60</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">14,055.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">44</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,712.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">2,364.41</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Devan Kaloo</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,515.9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">17</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">6,885.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">6,957.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1,224.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Joanne Irvine</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,515.9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">17</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">6,885.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">6,957.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1,224.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Flavia Cheong <BR></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">725.29</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">60</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">14,055.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">44</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,712.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">2,364.41</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
assets are as of December&nbsp;31, 2020 and have been translated to U.S. dollars at a rate of &pound;1.00 = $1.37.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Advisers serve as investment managers for multiple clients, including the Registrant and other investment companies registered
under the 1940 Act and private funds (such clients are also referred to below as &ldquo;accounts&rdquo;). The portfolio managers&rsquo;
management of &ldquo;other accounts&rdquo; may give rise to potential conflicts of interest in connection with their management
of the Registrant&rsquo;s investments, on the one hand, and the investments of the other accounts, on the other. The other accounts
may have the same investment objective as the Registrant. Therefore, a potential conflict of interest may arise as a result of
the identical investment objectives, whereby the portfolio manager could favor one account over another. However, the Advisers
believe that these risks are mitigated by the fact that: (i)&nbsp;accounts with like investment strategies managed by a particular
portfolio manager are generally managed in a similar fashion, subject to exceptions to account for particular investment restrictions
or policies applicable only to certain accounts, differences in cash flows and account sizes, and similar factors; and (ii)&nbsp;portfolio
manager personal trading is monitored to avoid potential conflicts. In addition, the Advisers have adopted trade allocation procedures
that require equitable allocation of trade orders for a particular security among participating accounts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Advisers sometimes enter into agreements for performance-based fees with qualified clients. The existence of such a performance-based
fee may create conflicts of interest in the allocation of management time, resources and investment opportunities between different
strategies. Additionally, collecting performance-based fees may result in instances in which a portfolio manager concurrently
manages accounts with different fee structures for the same strategy. This &ldquo;side-by-side&rdquo; active management of accounts
by the Advisers may raise potential conflicts of interest. To address such potential conflicts of interest, ASI has adopted procedures
and policies designed to:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)&nbsp;Identify
practices that may potentially favor actively managed accounts in which an Adviser has an ownership and/or a greater pecuniary
interest over actively managed accounts in which an Adviser has no ownership and/or a lesser pecuniary interest; (2)&nbsp;prevent
an Adviser and Covered Persons </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">(as defined in the policies and
procedures) from inappropriately favoring some clients over others; (3)&nbsp;detect potential violations of such policies and
procedures; (4)&nbsp;provide a process to review requests for waivers; and (5)&nbsp;promptly resolve any actual violations detected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Another
potential conflict could include instances in which securities considered as investments for the Registrant also may be appropriate
for other investment accounts managed by the Advisers or their affiliates. Whenever decisions are made to buy or sell securities
for the Registrant and one or more of the other accounts simultaneously, the Advisers may aggregate the purchases and sales of
the securities and will allocate the securities transactions in a manner that they believe to be equitable under the circumstances.
As a result of the allocations, there may be instances where the Registrant will not participate in a transaction that is allocated
among other accounts. While these aggregation and allocation policies could have a detrimental effect on the price or amount of
the securities available to the Registrant from time to time, it is the opinion of the Advisers that the benefits achieved through
economies of scale from the Advisers&rsquo; organization outweigh any disadvantage that may arise from exposure to simultaneous
transactions. The Registrant has adopted policies that are designed to eliminate or minimize conflicts of interest, although there
is no guarantee that procedures adopted under such policies will detect each and every situation in which a conflict arises.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">With
respect to non-discretionary model delivery accounts, ASI may utilize a third party service provider to deliver model portfolio
recommendations and model changes. ASI seeks to treat clients fairly and equitably over time, by delivering model changes to our
service provider and investment instructions for our discretionary accounts to our trading desk, simultaneously or approximately
at the same time. The service provider will then deliver the model changes to each sponsor on a randomly generated rotation schedule.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">ASI
may have already commenced trading for its discretionary client accounts before the model delivery accounts have executed ASI's
recommendations. In this event, trades placed by the model delivery clients may be subject to price movements, particularly with
large orders or where securities are thinly traded, that may result in model delivery clients receiving less favorable prices
than our discretionary clients. ASI has no discretion over transactions executed by model delivery clients and is unable to control
the market impact of those transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Timing
delays or other operational factors associated with the implementation of trades may result in non-discretionary and model delivery
clients receiving materially different prices relative to other client accounts. In addition, the constitution and weights of
stocks within model portfolios may not always be exactly aligned with similar discretionary accounts.&nbsp; This may create performance
dispersions within accounts with the same or similar investment mandate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Timing
delays or other operational factors associated with the implementation of trades may result in non-discretionary and model delivery
clients receiving materially different prices relative to other client accounts. In addition, the constitution and weights of
stocks within model portfolios may not always be exactly aligned with similar discretionary accounts.&nbsp; This may create performance
dispersions within accounts with the same or similar investment mandate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
facilitating trades with unaffiliated brokers on behalf of our clients, each management team may use the resources of our Standard
Life Aberdeen plc affiliates. These affiliates have entered into a global trading agreement pursuant to which professionals from
each affiliate may help to facilitate trades on behalf of our clients with unaffiliated brokers. The use of advisory affiliates
with respect to trading facilitation under the global trading agreement does not alter or change the entity making investment
decisions for the client accounts or the Advisers&rsquo; duty to seek best execution of trades.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">3)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">ASI&rsquo;s
remuneration policies are designed to support its business strategy as a leading international asset manager.&nbsp; The objective
is to attract, retain and reward talented individuals for the delivery of sustained, superior returns for ASI&rsquo;s clients
and shareholders. ASI operates in a highly competitive international employment market, and aims to maintain its strong track
record of success in developing and retaining talent.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">ASI&rsquo;s
policy is to recognize corporate and individual achievements each year through an appropriate annual bonus scheme.&nbsp; The bonus
is a single, fully discretionary variable pay award. The aggregate value of awards in any year is dependent on the group&rsquo;s
overall performance and profitability.&nbsp; Consideration is also given to the levels of bonuses paid in the market.&nbsp; Individual
awards, which are payable to all members of staff, are determined by a rigorous assessment of achievement against defined objectives.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
variable pay award comprises a mixture of cash and a deferred award based on the size of the award. Deferred awards are by default
Standard Life Aberdeen plc Shares, with an option to put up to 5% of the deferral into funds. Overall compensation packages are
designed to be competitive relative to the investment management industry.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Base
Salary</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">ASI&rsquo;s
policy is to pay a fair salary commensurate with the individual&rsquo;s role, responsibilities and experience, and having regard
to the market rates being offered for similar roles in the asset management sector and other comparable companies. Any increase
is generally to reflect inflation and is applied in a manner consistent with other ASI employees; any other increases must be
justified by reference to promotion or changes in responsibilities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Annual
Bonus</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Remuneration Committee determines the key performance indicators that will be applied in considering the overall size of the bonus
pool.&nbsp; In line with practices amongst other asset management companies, individual bonuses are not subject to an absolute
cap.&nbsp; However, the aggregate size of the bonus pool is dependent on the group&rsquo;s overall performance and profitability.&nbsp;
Consideration is also given to the levels of bonuses paid in the market.&nbsp; Individual awards are determined by a rigorous
assessment of achievement against defined objectives, and are reviewed and approved by the Remuneration Committee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">ASI
has a deferral policy which is intended to assist in the retention of talent and to create additional alignment of executives&rsquo;
interests with ASI&rsquo;s sustained performance and, in respect of the deferral into funds, managed by ASI, to align the interest
of asset managers with our clients.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Staff
performance is reviewed formally at least once a year. The review process evaluates the various aspects that the individual has
contributed to ASI, and specifically, in the case of portfolio managers, to the relevant investment team. Discretionary bonuses
are based on client service, asset growth and the performance of the respective portfolio manager. Overall participation in team
meetings, generation of original research ideas and contribution to presenting the team externally are also evaluated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
the calculation of a portfolio management team&rsquo;s bonus, ASI takes into consideration investment matters (which include the
performance of funds, adherence to the company investment process, and quality of company meetings) as well as more subjective
issues such as team participation and effectiveness at client presentations through key performance indicator (KPI) scorecards.&nbsp;
To the extent performance is factored in, such performance is not judged against any specific benchmark and is evaluated over
the period of a year - January&nbsp;to December. The pre- or after-tax performance of an individual account is not considered
in the determination of a portfolio manager&rsquo;s discretionary bonus; rather the review process evaluates the overall performance
of the team for all of the accounts the team manages.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Portfolio
manager performance on investment matters is judged over all of the accounts the portfolio manager contributes to and is documented
in the appraisal process. A combination of the team&rsquo;s and individual&rsquo;s performance is considered and evaluated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Although
performance is not a substantial portion of a portfolio manager&rsquo;s compensation, ASI also recognizes that fund performance
can often be driven by factors outside one&rsquo;s control, such as (irrational) markets, and as such pays attention to the effort
by portfolio managers to ensure integrity of our core process by sticking to disciplines and processes set, regardless of momentum
and &lsquo;hot&rsquo; themes.&nbsp; Short-terming is thus discouraged and trading-oriented managers will thus find it difficult
to thrive in the ASI environment.&nbsp; Additionally, if any of the aforementioned undue risks were to be taken by a portfolio
manager, such trend would be identified via ASI&rsquo;s dynamic compliance monitoring system.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
rendering investment management services, the Advisers may use the resources of additional investment adviser subsidiaries of
Standard Life Aberdeen plc. These affiliates have entered into a memorandum of understanding (&ldquo;MOU&rdquo;) pursuant to which
investment professionals from each affiliate may render portfolio management, research or trading services to Aberdeen clients.
Each investment professional who renders portfolio management, research or trading services under a MOU or personnel sharing arrangement
(&ldquo;Participating Affiliate&rdquo;) must comply with the provisions of the Advisers Act, the 1940 Act, the Securities Act
of 1933, as amended, (the &ldquo;Securities Act&rdquo;), the Exchange Act, and the Employee Retirement Income Security Act of
1974, and the laws of states or countries in which the Advisers do business or has clients. No remuneration is paid by the Fund
with respect to the MOU/personnel sharing arrangements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)(4)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 88%">
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Individual</FONT></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dollar
    Range of Equity Securities in the<BR> Registrant Beneficially Owned by the Portfolio<BR>
    Manager as of December&nbsp;31, 2020</FONT></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Devan
    Kaloo</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Joanne
    Irvine</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Hugh
    Young</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Flavia
    Cheong</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 9 &ndash;</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Purchases of Equity Securities by Closed-End Management Investment Company and Affiliated Purchasers.</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">No
such purchases were made by or on behalf of the Registrant during the period covered by the report.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 10 &ndash; </B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Submission of Matters to a Vote of Security Holders.</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">During
the period ended December&nbsp;31, 2020, there were no material changes to the procedures by which shareholders may recommend
nominees to the Registrant&rsquo;s Board of Directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 11-</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Controls and Procedures.</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                         Registrant&rsquo;s principal executive and principal financial officers, or persons performing
                                         similar functions, have concluded that the Registrant&rsquo;s disclosure controls and
                                         procedures (as defined in Rule&nbsp;30a-3(c)&nbsp;under the Investment Company Act of
                                         1940 (the &ldquo;Act&rdquo;) (17 CFR 270.30a-3(c)) are effective, as of a date within
                                         90 days of the filing date of the report that includes the disclosure required by this
                                         paragraph, based on the evaluation of these controls and procedures required by Rule&nbsp;30a-3(b)&nbsp;under
                                         the Act (17 CFR 270.30a3(b)) and Rule&nbsp;13a-15(b)&nbsp;or 15d-15(b)&nbsp;under the
                                         Securities Exchange Act of 1934, as amended (17 CFR 240.13a-15(b)&nbsp;or 240.15d15(b)).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">There
                                         were no changes in the Registrant&rsquo;s internal control over financial reporting (as
                                         defined in Rule&nbsp;30a-3(d)&nbsp;under the Act (17 CFR 270.30a-3(d)) that occurred
                                         during the Registrant&rsquo;s last fiscal quarter covered by this report that has materially
                                         affected, or is reasonably likely to materially affect, the Registrant&rsquo;s internal
                                         control over financial reporting.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 12 -</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Disclosure of Securities Lending Activities for Closed-End Management Investment Companies</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
applicable</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item 13</B></FONT> <B>Exhibits.</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-codeeth.htm">(a)(1)</A></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-codeeth.htm">Code
                                         of Ethics of the Registrant for the period covered by this report as required pursuant
                                         to Item 2 of this Form&nbsp;N-CSR.</A></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-cert.htm">(a)(2)</A></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-cert.htm">Certifications
                                         pursuant to Rule&nbsp;30a-2(a)&nbsp;under the Investment Company Act of 1940, as amended.</A></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)(3)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)(4)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-906cert.htm">(b)</A></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-906cert.htm">Certifications
                                         pursuant to Rule&nbsp;30a-2(b)&nbsp;under the Investment Company Act of 1940, as amended.</A></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not
                                         applicable</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-13d.htm">(d)</A></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-13d.htm">Proxy
                                         Voting Policy of Registrant.</A></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-13e.htm">(e)</A></FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-13e.htm">Investment
                                         Manager&rsquo;s and Investment Adviser&rsquo;s Proxy Voting Policies</A></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U>SIGNATURES</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the Registrant has duly caused
this report to be signed on its behalf by the undersigned, thereunto duly authorized.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Aberdeen
Emerging Markets Equity Income Fund,&nbsp;Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="RIGHT" STYLE="font-family: Times New Roman, Times, Serif; border-collapse: collapse; width: 94%">
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;/s/ Christian Pittard</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christian
    Pittard,</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
    Executive Officer of</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aberdeen
    Emerging Markets Equity Income Fund,&nbsp;Inc.</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE><BR STYLE="clear: both">

<P STYLE="margin: 0">&nbsp;</P>


<P STYLE="margin: 0; text-indent: 0.5in">Date: March&nbsp;8, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed
below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="RIGHT" STYLE="font-family: Times New Roman, Times, Serif; border-collapse: collapse; width: 94%">
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;/s/ Christian Pittard</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christian
    Pittard,</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
    Executive Officer of</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aberdeen
    Emerging Markets Equity Income Fund,&nbsp;Inc.</FONT></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE><BR STYLE="clear: both">

<P STYLE="margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0; text-indent: 0.5in">Date: March&nbsp;8, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="RIGHT" STYLE="font-family: Times New Roman, Times, Serif; border-collapse: collapse; width: 94%">
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/ Andrea Melia</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrea Melia,</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Financial
    Officer of</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aberdeen Emerging
    Markets Equity Income Fund,&nbsp;Inc.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE><BR STYLE="clear: both">

<P STYLE="margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0; text-indent: 0.5in">Date: March&nbsp;8, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>EXHIBIT&nbsp;LIST</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-codeeth.htm">13(a)(1)&nbsp;&ndash;
Code of Ethics of the Registrant for the period covered by this report as required pursuant to Item 2 of this Form&nbsp;N-CSR.</A></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-cert.htm">13(a)(2)&nbsp;&ndash;
Rule&nbsp;30a-2(a)&nbsp;Certifications</A></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-906cert.htm">13(b)&nbsp;&ndash;
Rule&nbsp;30a-2(b)&nbsp;Certifications</A></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-13d.htm">13(d)&nbsp;&ndash;
Registrant&rsquo;s Proxy Voting Policies</A></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="tm213180d1_ex99-13e.htm">13(e)&nbsp;&ndash;
Investment Manager&rsquo;s and Investment Adviser&rsquo;s Proxy Voting Policies</A></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-99.CODE ETH
<SEQUENCE>2
<FILENAME>tm213180d1_ex99-codeeth.htm
<DESCRIPTION>EXHIBIT-99.CODEETH
<TEXT>
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<HEAD>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 99.CODEETH</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CODE OF ETHICS (SOX)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Principal Executive Officer/President
and Principal Financial Officer/Treasurer)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>I.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Purpose of the Code/Covered Officers</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to Section&nbsp;406
of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission (&ldquo;SEC&rdquo;) has adopted rules&nbsp;requiring
annual disclosure of an investment company&rsquo;s code of ethics applicable to its principal executive, principal financial and
principal accounting officers. The Funds have adopted this Code of Ethics (the &ldquo;Code&rdquo;) pursuant to these rules. The
Code applies to the series (each a &ldquo;Fund&rdquo;). The Code specifically applies to each Fund&rsquo;s President/Principal
Executive Officer and Treasurer/Principal Financial Officer (&ldquo;Covered Officers&rdquo;) for the purpose of promoting:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></FONT></TD><TD STYLE="text-align: justify">honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest
between personal and professional relationships;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">full, fair, accurate, timely and understandable disclosure in reports and documents that are filed
with, or submits to, the SEC and in other public communications made by the Funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">compliance with applicable laws, rules&nbsp;and regulations;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD STYLE="text-align: justify">an environment that encourages disclosure of ethical and compliance related concerns;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD STYLE="text-align: justify">the prompt internal reporting of violations of the Code to an appropriate person or persons identified
in the Code without fear of reprisal; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></TD><TD STYLE="text-align: justify">accountability for adherence to the Code.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Covered Officers
are integral to the Funds&rsquo; goal of creating a culture of high ethical standards and commitment to compliance. In their roles,
the Covered Officers will refrain from engaging in any activity that may compromise their professional ethics or otherwise prejudice
their ability to carry out their duties to the Funds.&rsquo; They will act in good faith, with due care, competence and diligence,
without misrepresenting material facts or allowing their independent judgment to be subordinated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>II.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Actual and Apparent Conflicts of Interest</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Overview:</B> A
 &ldquo;conflict of interest&rdquo; occurs when a Covered Officer&rsquo;s private interest interferes with the interests of, or
service to, the Funds. For example, a conflict of interest would arise if a Covered Officer, or a member of his or her family,
receives improper benefits as a result of his or her position with the Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Certain conflicts
of interest arise out of the relationship between Covered Officers and each Fund and already are subject to conflict of
interest provisions in the Investment Company Act of 1940 (the &ldquo;1940 Act&rdquo;) and the Investment Advisers Act of
1940 (the &ldquo;Advisers Act&rdquo;). For example, Covered Officers may not individually engage in certain transactions
(such as the purchase or sale of securities or other property) with the Funds because of their status as &ldquo;affiliated
persons&rdquo; of the Funds. Each Fund&rsquo;s Adviser and Sub-adviser (the &ldquo;adviser(s)&rdquo;) have adopted and
implemented respective compliance programs and procedures that are designed to prevent, or identify and correct, violations
of these provisions. This Code does not, and is not intended to repeat or replace these programs and procedures, and such
conflicts fall outside of the parameters of this Code. Each Covered Officer should be sensitive to situations that may give
rise to actual as well as apparent conflicts of interest and should encourage his or her colleagues who provide service to
the Funds, whether directly or indirectly, to do the same.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Although typically
not presenting an opportunity for improper personal benefit, conflicts arise from, or as a result of, the contractual relationship
between each Fund and the investment adviser (and distributor to the Aberdeen open-end funds) of which the Covered Officers are
also officers or employees. As a result, this Code recognizes that the Covered Officers will, in the normal course of their duties
(whether formally for the Fund or the investment adviser or for both), be involved in establishing policies and implementing decisions
that will have different effects on the investment adviser, distributor and the Funds. The participation of the Covered Officers
in such activities is inherent in the contractual relationship between the Funds and the Adviser and is consistent with the performance
by the Covered Officers of their duties as officers of each Fund. Thus, if performed in conformity with the provisions of the 1940
Act and the Advisers Act, such activities will be deemed to have been handled ethically. In addition, it is recognized by the Funds&rsquo;
Board that the Covered Officers may also be officers or employees of the Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Other conflicts of
interest are covered by this Code, even if such conflicts of interest are not subject to provisions in the 1940 Act and the Advisers
Act. The overarching principle is that the personal interest of a Covered Officer should not be placed improperly before the interest
of the Funds. A defining question is, &ldquo;What is the long term interest of current shareholders?&rdquo; The following list
provides examples of conflicts of interest under this Code, but Covered Officers should keep in mind that these examples are not
exhaustive.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Covered Officer
must:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">not use his or her personal influence or personal relationships improperly to influence investment
decisions or financial reporting by the Funds whereby the Covered Officer would directly or indirectly benefit personally to the
detriment of the Funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></TD><TD STYLE="text-align: justify">not cause the Funds to take action, or fail to take action, for the individual personal benefit
of the Covered Officer rather than the benefit of the Funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">not use material non-public knowledge of Fund transactions made or contemplated for the Funds to
trade personally or cause others to trade personally in contemplation of the market effect of such transactions;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">report at least annually affiliations or other relationships related to conflicts of interest covered
by the Funds&rsquo; Directors and Officers Questionnaire.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any activity or relationship
that would present a conflict for a Covered Officer would likely also present a conflict for the Covered Officer if a member of
the Covered Officer&rsquo;s family engages in such activity or has such a relationship. There are some conflict of interest situations
that should always be discussed with the Compliance Officer prior to their occurrence, or if foreseen, as soon as reasonably possible
after discovery. Examples of these include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">service on the board of any public company;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">any outside business activity that detracts from the ability of a Covered Officer to devote appropriate
time and attention to his or her responsibilities as a Covered Officer of the Funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the receipt of any non-nominal gifts in excess of $100.00;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the receipt of any entertainment from any company with which the Funds has current or prospective
business dealings unless such entertainment is business-related, reasonable in cost, appropriate as to time and place, and not
so frequent as to raise any question of impropriety;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">any ownership interest in, or any consulting or employment relationship with any of the Funds&rsquo;
service providers, other than its investment adviser, investment sub-adviser, principal underwriter, administrator or any affiliated
person thereof;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a direct or indirect financial interest in commissions, transaction charges or spreads paid by
the Funds for effecting Fund transactions or for selling or redeeming shares other than an interest arising from the Covered Officer&rsquo;s
employment, such as compensation or equity ownership.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>III.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Definitions</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<I>Covered
Officer</I>&rdquo; with respect to a Fund means the principal executive officer of the Fund and senior financial officers of the
Fund, including the principal financial officer, controller or principal accounting officer, or persons performing similar functions,
regardless of whether these persons are employed by the Fund or a third party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<I>Executive
Officer</I>&rdquo; of a Fund has the same meaning as set forth in Rule&nbsp;3b-7 under the Securities Exchange Act of 1934, as
amended. Subject to any changes in that rule, the term &ldquo;executive officer,&rdquo; when used in the Code, means the president,
any vice president, any officer who performs a policy making function, or any other person who performs similar policy making functions
for a Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(C)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<I>Waiver</I>&rdquo;
means the approval by a Fund&rsquo;s CCO of a material departure from a provision of the Code. &ldquo;<I>Waiver&rdquo; </I>includes
an &ldquo;<I>Implicit Waiver,&rdquo; </I>which is a Fund&rsquo;s failure to take action within a reasonable period of time regarding
a material departure from a provision of this Code that has been made known to an Executive Officer of the Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>IV.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Disclosure and Compliance</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Covered Officer:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should familiarize himself with the disclosure requirements generally applicable to the Funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should not knowingly misrepresent, or cause others to misrepresent, facts about the Funds to others,
whether within or outside the Funds, including the Funds&rsquo; Board and auditors, and to governmental regulators and self-regulatory
organizations;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should, to the extent appropriate within his or her area of responsibility, consult with other
officers and employees of the Funds and the Advisers with the goal of promoting comprehensive, fair, accurate, timely and understandable
disclosure in reports and documents the Funds file with, or submit to, the SEC and in other public communications made by the Funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should cooperate with the each Fund&rsquo;s independent accountants, regulatory agencies, and internal
auditors in their review of the Funds and its operations;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">should ensure the establishment of appropriate policies and procedures for the protection and retention
of accounting records and information as required by applicable law, regulation, or regulatory guidelines and establish and administer
financial controls that are appropriate to ensure the integrity of the financial reporting process and the availability of timely,
relevant information for the Funds&rsquo; safe and sound operation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt"></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD STYLE="text-align: justify">has the responsibility to promote compliance with the standards and restrictions imposed by
                                                                                                                                                                                                                                        applicable laws, rules&nbsp;and regulations.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>V.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Reporting and Accountability</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Covered Officer
must:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">upon adoption of this Code (or thereafter as applicable, upon becoming a Covered Officer), affirm
in writing that he has received, read, and understands this Code;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">annually thereafter affirm that he has complied with the requirements of this Code;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">not retaliate against any other Covered Officer or any employee of the Adviser, or their affiliated
persons, or any other employee of a private contractor that provides service to the Funds, for reports of potential violations
that are made in good faith; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">notify the Funds&rsquo; CCO promptly if he or she knows or suspects that a violation of applicable
laws, regulations, or of this Code has occurred, is occurring, or is about to occur. Failure to do so is itself a violation of
this Code.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">See <B>Exhibit&nbsp;A</B>
for the form of PEO/PFO certification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds&rsquo; CCO
is responsible for applying this Code to specific situations in which questions are presented under it and has the authority to
interpret this Code in any particular situation. However, any approvals or Waivers sought by the President will be considered by
the Funds&rsquo; Audit Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds will follow
these procedures in investigating and enforcing this Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">The Funds&rsquo; Compliance Officer will take all appropriate action to investigate any potential
violations reported to him/her.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">If, after such investigation, the Compliance Officer believes that no violation has occurred, he
or she is not required to take any further action. The Compliance Officer is authorized to consult, as appropriate, with the chair
of the Audit Committee and Counsel to the Independent Board, and is encouraged to do so after consultation with each Fund&rsquo;s
President when, in the Compliance Officer&rsquo;s opinion such consultation will not increase the risk to shareholders.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Any matter that the Compliance Officer believes is a violation will be reported to the Audit Committee
(the &ldquo;Committee&rdquo;).</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">If the Committee concurs that a violation has occurred, it will inform and make a recommendation
to the full Board, which will consider appropriate action, which may include review of and appropriate modifications to, applicable
policies and procedures; notification to appropriate personnel of the Adviser or its Board; or a recommendation to dismiss the
Covered Officer.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Each Fund&rsquo;s Board will be responsible for granting Waivers, as appropriate.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Any changes to or Waivers of this Code will, to the extent required, be disclosed as provided by
the SEC rules.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>VI.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Sanctions</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The matters
covered in the Code are of the utmost importance to the Funds and their stockholders and are essential to each Fund&rsquo;s
ability to conduct its business in accordance with its stated values. Each Covered Officer and each Executive Officer is
expected to adhere to these rules (to the extent applicable) in carrying out his or her duties for the Funds. The conduct of
each Covered Officer and each Executive Officer can reinforce an ethical atmosphere and positively influence the conduct of
all officers, employees and agents of the Funds. A Fund will, if appropriate, take action against any Covered Officer whose
actions are found to violate the Code. Appropriate sanctions for violations of the Code will depend on the materiality of the
violation to the Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Sanctions may include,
among other things, a requirement that the violator undergo training related to the violation, a letter or sanction or written
censure by the Board, the imposition of a monetary penalty, suspension of the violator as an officer of a Fund or termination of
the employment of the violator. If a Fund has suffered a loss because of violations of the Code, the Fund may pursue remedies against
the individuals or entities responsible.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>VII.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Other Policies and Procedures</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Code shall be
the sole code of ethics adopted by the Funds for the purposes of Section&nbsp;406 of the Sarbanes-Oxley Act and the rules&nbsp;and
forms applicable to registered investment companies thereunder. Insofar as other policies or procedures of the Funds, the Adviser,
principal underwriter, or other service providers govern or purport to govern the behavior or activities if the Covered Officers
who are subject to this Code, they are superseded by this Code to the extent that they overlap or conflict with the provisions
of this Code. The Funds&rsquo; and Adviser&rsquo;s code of ethics under Rule&nbsp;17j-1 under the Investment Company Act of 1940
are not part of this Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>VIII.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Amendments</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any amendments to this
Code must be approved or ratified by a majority vote of the each Fund&rsquo;s Board, including a majority of Independent Board
members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>IX.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Confidentiality</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All reports and records
prepared or maintained pursuant to this Code will be considered confidential and shall be maintained and protected accordingly.
Except as otherwise required by law or this Code, such matters shall not be disclosed to anyone other than the appropriate Board
and its Counsel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><B>X.</B></TD><TD STYLE="padding-left: 0.25in; text-align: justify"><B>Internal Use</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Code is intended
solely for internal use by the Funds and does not constitute an admission, by or on behalf of the Funds, as to any fact, circumstance,
or legal conclusion. This Code is a statement of certain fundamental principles, policies, and procedures that govern the Covered
Officers in the conduct of each Fund&rsquo;s business. It is not intended and does not create any rights in any employee, investor,
supplier, creditor, shareholder or any other person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Exhibit&nbsp;A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CODE OF ETHICS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PURSUANT TO THE SARBANES-OXLEY ACT OF
2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Initial and Annual Certification of Compliance</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Name (please print)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This is to certify that I have received
a copy of the Code of Ethics Pursuant to the Sarbanes-Oxley Act of 2002 (&ldquo;Code&rdquo;) for the following Funds:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">List of Funds</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I have read and understand the Code. Moreover,&nbsp;I
agree to promptly report to the Chief Compliance Officer any violation or possible violation of this Code of which I become aware.
I understand that violation of the Code will be grounds for disciplinary action or dismissal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Check one:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Initial</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
further certify that I am subject to the Code and will comply with each of the Code&rsquo;s provisions to which I am subject.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Annual</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
further certify that I have complied with and will continue to comply with each of the provisions of the Code to which I am subject.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 52%; font-size: 10pt">Signature</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 47%; font-size: 10pt; text-align: left">Date</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left">Received by (name and title):</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">Date</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>3
<FILENAME>tm213180d1_ex99-cert.htm
<DESCRIPTION>EXHIBIT-99.CERT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit 99.CERT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Certification
Pursuant to Rule&nbsp;30a-2(a)&nbsp;under the 1940 Act and Section&nbsp;302 of the Sarbanes-Oxley Act</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">I, Andrea Melia, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">I have reviewed this report on Form&nbsp;N-CSR of Aberdeen Emerging Markets Equity Income Fund,&nbsp;Inc.;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash
flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods
presented in this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s)&nbsp;and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Rule&nbsp;30a-3(c)&nbsp;under the Investment Company Act of 1940)
and internal control over financial reporting (as defined in Rule&nbsp;30a-3(d)&nbsp;under the Investment Company Act of 1940)
for the registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being
prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior
to the filing date of this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect,
the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s)&nbsp;and I have disclosed to the registrant&rsquo;s
auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize,
and report financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:
</FONT>March&nbsp;8, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border-bottom: Black 1pt solid; width: 50%">/s/ Andrea Melia</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 49%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Andrea Melia</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Principal Financial Officer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 5pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Certification
Pursuant to Rule&nbsp;30a-2(a)&nbsp;under the 1940 Act and Section&nbsp;302 of the Sarbanes-Oxley Act</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">I, Christian Pittard, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD><TD>I have reviewed this report on Form&nbsp;N-CSR of Aberdeen Emerging Markets Equity Income Fund,&nbsp;Inc.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash
flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods
presented in this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s)&nbsp;and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Rule&nbsp;30a-3(c)&nbsp;under the Investment Company Act of 1940)
and internal control over financial reporting (as defined in Rule&nbsp;30a-3(d)&nbsp;under the Investment Company Act of 1940)
for the registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being
prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior
to the filing date of this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect,
the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer(s)&nbsp;and I have disclosed to the registrant&rsquo;s
auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize,
and report financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:
</FONT>March&nbsp;8, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border-bottom: Black 1pt solid; width: 50%">/s/ Christian Pittard</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 49%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Christian Pittard</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Principal Executive Officer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>4
<FILENAME>tm213180d1_ex99-906cert.htm
<DESCRIPTION>EXHIBIT-99.906CERT
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 99.906CERT</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Certification
Pursuant to Rule&nbsp;30a-2(b)&nbsp;under the 1940 Act and Section&nbsp;906 of the Sarbanes-Oxley Act</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Christian Pittard, Principal Executive
Officer, and Andrea Melia, Principal Financial Officer, of Aberdeen Emerging Markets Equity Income Fund,&nbsp;Inc., a Maryland
corporation (the &ldquo;Registrant&rdquo;), each certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s periodic report on Form&nbsp;N-CSR for the period ended December&nbsp;31,
2020 (the &ldquo;Form&nbsp;N-CSR&rdquo;) fully complies with the requirements of Section&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of
the Securities Exchange Act of 1934, as amended, as applicable; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">The information contained in the Form&nbsp;N-CSR fairly presents, in all material respects, the
financial condition and results of operations of the Registrant.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">PRINCIPAL EXECUTIVE OFFICER</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Aberdeen Emerging Markets Equity Income Fund,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border-bottom: Black 1pt solid; width: 50%">/s/ Christian Pittard</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 49%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Christian Pittard</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Date: March&nbsp;8, 2021</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">PRINCIPAL FINANCIAL OFFICER</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Aberdeen Emerging Markets Equity Income Fund,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border-bottom: Black 1pt solid; width: 50%">/s/ Andrea Melia</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 49%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Andrea Melia</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Date: March&nbsp;8, 2021</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This certification is being furnished solely pursuant to Section&nbsp;906
of the Sarbanes-Oxley Act of 2002 and is not being filed as part of Form&nbsp;N-CSR or as a separate disclosure document. A signed
original of this written statement required by Section&nbsp;906 has been provided to the Registrant and will be retained by the
Registrant and furnished to the Securities and Exchange Commission or its staff upon request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-99.13(D)
<SEQUENCE>5
<FILENAME>tm213180d1_ex99-13d.htm
<DESCRIPTION>EXHIBIT-99.13(D)
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 99.13(d)</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PROXY VOTING POLICY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Generally</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Rules&nbsp;adopted
by the Securities and Exchange Commission (&ldquo;SEC&rdquo;) under the Investment Company Act of 1940, as amended (the &ldquo;1940
Act&rdquo;) require the Funds to disclose publicly its proxy voting policies and procedures, as well as its actual proxy votes.
The SEC rules&nbsp;also permit the Funds to delegate its proxy voting responsibilities to the Funds&rsquo; Investment Manager,&nbsp;Investment
Adviser, and Sub-advisers (collectively &ldquo;the Advisers&rdquo;). In connection with this ability to delegate proxy voting responsibilities,
the SEC has adopted rules&nbsp;under the Investment Advisers Act of 1940, as amended, that require the Advisers to adopt and implement
written proxy voting policies and procedures that are reasonably designed to ensure that it votes proxies on behalf of its clients,
when given such authority, in the best interests of those clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Consistent with the
SEC&rsquo;s requirements, the Funds have delegated responsibility for voting its proxy to the Funds&rsquo; Investment Manager,&nbsp;Investment
Adviser and Sub-advisers. The Advisers have adopted proxy voting policies and procedures to ensure the proper, and timely, voting
of the proxies on behalf of the Funds. Moreover, the Advisers will assist the Funds in the preparation of each Fund&rsquo;s complete
proxy voting record on Form&nbsp;N-PX for the twelve-month period ended June&nbsp;30, by no later than August&nbsp;31 of each year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Procedures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Fund shall ensure
that its investment manager, investment adviser and sub-advisers are compliant with applicable rules&nbsp;and regulations. These
rules&nbsp;and regulations require, in part, that each Fund disclose how it votes each proxy. The rules&nbsp;and regulations also
require that the Advisers disclose that they have (1)&nbsp;adopted and implemented proxy voting policies; and (2)&nbsp;adopted
procedures regarding how each portfolio security is voted in relation to each Fund. The Adviser must disclose that the procedures
are the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">are written;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">are reasonably designed to ensure that the adviser votes proxies in the best interest of the adviser&rsquo;s
clients;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">describe the adviser&rsquo;s proxy voting procedures to the adviser&rsquo;s clients and provides
copies of the adviser&rsquo;s proxy voting procedures on request;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">4.</TD><TD STYLE="text-align: justify">set forth the process by which the adviser evaluates the issues presented by a proxy and records
the adviser&rsquo;s decision about how the proxy will be voted;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify">establish procedures for the identification and handling of proxies that involve material conflicts
of interest with the adviser&rsquo;s clients; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">6.</TD><TD STYLE="text-align: justify">disclose to the adviser&rsquo;s clients how the clients may obtain information on how the adviser
voted the clients&rsquo; proxies.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds also shall
disclose to shareholders the policies and procedures that are used to determine how to vote proxies. The Funds include in the Funds&rsquo;
statement of additional information appropriate summary disclosure regarding the proxy voting policies and procedures of the Funds&rsquo;
adviser and sub-advisers, and any third party retained by the Funds&rsquo; investment adviser or sub-adviser to determine how to
vote proxies. In addition, as required by the financial statements&rsquo; requirements of Form&nbsp;N-1A and N-2, the Funds&rsquo;
financial statements must include a statement that a description of the policies and procedures that the Funds use to vote proxies
relating to portfolio securities is available, without charge: (i)&nbsp;upon request, by calling a specified toll-free (or collect)
telephone number; or (ii)&nbsp;on the Funds&rsquo; website; and (iii)&nbsp;on the SEC website at www.sec.gov.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds also shall
file with the SEC, on an annual basis, the complete proxy voting record of each Fund on Form&nbsp;N-PX for the twelve-month period
ending June&nbsp;30<SUP>th</SUP>, by no later than August&nbsp;31<SUP>st</SUP> of each year, which Report on Form&nbsp;N-PX shall
be executed by the principal executive officer of the each Fund. Each Fund&rsquo;s proxy voting record on the Form&nbsp;N-PX Report
shall be made available by each Fund, without charge, upon request, by calling specified toll-free (or collect) telephone number
(but is not available on the Funds&rsquo; website). If a Fund receives a telephonic request for a proxy voting record, the Fund
shall send the requested information disclosed in the Fund&rsquo;s most-recently filed Report on Form&nbsp;N-PX within three (3)&nbsp;business
days of the receipt of the request for this information, by first-class mail or other means designed to ensure equally prompt delivery.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Sub-advisers to the
Funds must have procedures and internal controls to ensure compliance with proxy voting regulations. Specifically, the sub-advisers
must have procedures for the reporting of proxy voting, and communicating changes in proxy voting policies to the Funds. Prior
to Board approval of new advisers, the Chief Compliance Officer (&ldquo;CCO&rdquo;) reviews the proxy voting policies and procedures
of the sub-adviser. The CCO ensures that any inadequate procedures or controls of a sub-adviser are reported to the Board and must
be corrected in a timely manner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-99.13(E)
<SEQUENCE>6
<FILENAME>tm213180d1_ex99-13e.htm
<DESCRIPTION>EXHIBIT-99.13(E)
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 99.13(e)</B></P>

<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="margin: 0; text-align: right"><IMG SRC="tm213180d1_ex99-13eimg001.jpg" ALT=""></P>

<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ASI U.S. Registered Advisers (the &ldquo;ASI
Advisers&rdquo;)</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proxy Voting Guidelines</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Effective as of January&nbsp;2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rule&nbsp;206(4)-6 under the Investment
Advisers Act of 1940, as amended (the &ldquo;Advisers Act&rdquo;) requires the ASI Advisers to vote proxies in a manner consistent
with clients&rsquo; best interest and must not place its interests above those of its clients when doing so. It requires the ASI
Advisers to: (i)&nbsp;adopt and implement written policies and procedures that are reasonably designed to ensure that the ASI Advisers
vote proxies in the best interest of the clients, and (ii)&nbsp;to disclose to the clients how they may obtain information on how
the ASI Advisers voted proxies. In addition, Rule&nbsp;204-2 requires the ASI Advisers to keep records of proxy voting and client
requests for information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As registered investment advisers, the
ASI Advisers have an obligation to vote proxies with respect to securities held in its client portfolios in the best interests
of the clients for which it has proxy voting authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The ASI Advisers are committed to exercising
responsible ownership with a conviction that companies adopting best practices in corporate governance will be more successful
in their core activities and deliver enhanced returns to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The ASI Advisers have adopted a proxy voting
policy. The proxy voting policy is designed and implemented in a way that is reasonably expected to ensure that proxies are voted
in the best interests of clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Voting decisions are made by the ASI Advisers&rsquo;
investment teams, and are based on their knowledge of the company and discussions with management &ndash; ASI Advisers&rsquo; investment
managers consider explanations from companies about their compliance with relevant corporate governance codes and may refer to
independent research from voting advisory services in reaching a voting decision. However, voting decisions for exchange traded
funds are made strictly in accordance with ISS&rsquo;s proxy voting guidelines which are reviewed and approved on an annual basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where contentious issues arise in relation
to motions put before a shareholders&rsquo; meeting, ASI Advisers will usually contact the management of the company to exchange
views and give management the opportunity to articulate its position. The long term nature of the relationships that we develop
with investee company boards should enable us to deal with any concerns that we may have over strategy, the management of risk
or governance practices directly with the chairman or senior independent director. In circumstances where this approach is unsuccessful,
ASI Advisers are prepared to escalate their intervention by expressing their concerns through the company&rsquo;s advisers, through
interaction with other shareholders or attending and speaking at General Meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In managing third party money on behalf
of clients, there are a limited number of situations where potential conflicts of interest could arise in the context of proxy
voting. One case is where funds are invested in companies that are either clients or related parties of clients. Another case is
where one fund managed by ASI invests in other funds managed by ASI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For cases involving potential conflicts
of interest, ASI Advisers have implemented procedures to ensure the appropriate handling of proxy voting decisions. The guiding
principle of ASI Advisers&rsquo; conflicts of interest policy is simple &ndash; to exercise our right to vote in the best interests
of the clients on whose behalf we are managing funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We employ ISS as a service provider to
deliver our voting decisions efficiently to companies. We require ISS to provide recommendations based on our own set of parameters
to tailored ASI&rsquo;s assessment and approach, but remain conscious always that all voting decisions are our own on behalf of
our clients. We consider ISS&rsquo;s recommendations and those based on our custom parameters as input to our voting decisions.
In instances where we become aware of an issuer filing or intending to file additional soliciting materials after ASI has received
ISS&rsquo; voting recommendation but before the proxy voting submission deadline, and the information is received sufficiently
in advance of the submission deadline, ASI will assess whether the new information is considered material to the voting decision,
and whether a change in vote is warranted. This will also apply to automated pre-populated votes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 5pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm213180d1_ex99-13eimg001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An ASI analyst will assess the resolutions
at general meetings in our active investment portfolios. This analysis will be based on our knowledge of the company, but will
also make use of the custom and standard recommendations provided by ISS as described above. The product of this analysis will
be final voting decision instructed through ISS applied to all funds for which ASI have been appointed to vote. For funds managed
by a sub-adviser, we may delegate to the sub-adviser the authority to vote proxies; however, the sub-adviser will be required to
either follow our policies and procedures or to demonstrate that their policies and procedures are consistent with ours, or otherwise
implemented in the best interest of clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There may be certain circumstances where
ASI may take a more limited role in voting proxies. We will not vote proxies for client accounts in which the client contract specifies
that ASI will not vote. We may abstain from voting a client proxy if the voting is uneconomic or otherwise not in clients&rsquo;
best interests. For companies held only in passively managed portfolios the ASI custom recommendations provided by ISS will be
used to automatically apply our voting approach; we have scope to intervene to test that this delivers appropriate results, and
will on occasions intrude to apply a vote more fully in clients&rsquo; best interests. If voting securities are part of a securities
lending program, we may be unable to vote while the securities are on loan. However, we have the ability to recall shares on loan
or to restrict lending when required, in order to ensure all shares have voted. In addition, certain jurisdictions may impose share-blocking
restrictions at various times which may prevent ASI from exercising our voting authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We recognize that there may be situations
in which we vote at a company meeting where we encounter a conflict of interest. Such situations include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">where a portfolio manager owns the holding in a personal account</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">An investee company that is also a segregated client</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">An investee company where an executive director or officer of our company is also a director of
that company</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">An investee company where an employee of ASI is a director of that company</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">A significant distributor of our products</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">Any other companies which may be relevant from time to time</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
</FONT>order to manage such conflicts of interests, we have established procedures to escalate decision-making so as to ensure
that our voting decisions are based on our clients&rsquo; best interests and are not impacted by any conflict.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This policy has been developed by the ASI
corporate governance working group. The implementation of this policy, along with the conflicts of interest database, will be reviewed
periodically by the group. ASI&rsquo;s Stewardship Policy is published on our website.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent that an ASI Adviser may rely
on sub-advisers, whether affiliated or unaffiliated, to manage any client portfolio on a discretionary basis, the ASI Adviser may
delegate responsibility for voting proxies to the sub-adviser. However, such sub-advisers will be required either to follow these
Policies and Procedures or to demonstrate that their proxy voting policies and procedures are consistent with these Policies and
Procedures or otherwise implemented in the best interests of the ASI Advisers &rsquo; clients. Clients that have not granted ASI
voting authority over securities held in their accounts will receive their proxies in accordance with the arrangements they have
made with their service providers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As disclosed in Part&nbsp;2A of each ASI
Adviser&rsquo;s Form&nbsp;ADV, a client may obtain information on how its proxies were voted by requesting such information from
its ASI Adviser. Unless specifically requested by a client in writing, and other than as required for the Funds, the ASI Advisers
do not generally disclose client-specific proxy votes to third parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
proxy voting records are </FONT>available per request and on the SEC&rsquo;s website at SEC.gov.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On occasions when it is deemed to be a fiduciary for an ERISA
client&rsquo;s assets, ASI will vote the Plan assets in accordance with ASI&rsquo;s Proxy Voting Policy and in line with DOL guidance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
