0001145549-24-016334.txt : 20240315 0001145549-24-016334.hdr.sgml : 20240315 20240315105317 ACCESSION NUMBER: 0001145549-24-016334 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240315 DATE AS OF CHANGE: 20240315 EFFECTIVENESS DATE: 20240315 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brookfield Real Assets Income Fund Inc. CENTRAL INDEX KEY: 0001655099 ORGANIZATION NAME: IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23157 FILM NUMBER: 24753026 BUSINESS ADDRESS: STREET 1: BROOKFIELD PLACE STREET 2: 250 VESEY STREET CITY: NEW YORK STATE: NY ZIP: 10281 BUSINESS PHONE: 855-777-8001 MAIL ADDRESS: STREET 1: BROOKFIELD PLACE STREET 2: 250 VESEY STREET CITY: NEW YORK STATE: NY ZIP: 10281 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001655099 XXXXXXXX false false false N-2 Brookfield Real Assets Income Fund Inc. 811-23157 0001655099 5493007NX94W3HSQTJ60 Brookfield Place 250 Vesey Street, 15th Floor New York 10281-1023 US-NY US 18557778001 Brookfield Public Securities Group LLC Brookfield Place 225 Liberty Street, 35th Floor New York 10281-1023 18557778001 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o Brookfield Public Securities Group LLC Equiniti Trust Company, LLC 1 United Lane Teterboro 07608 18004689716 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o Equiniti Trust Company, LLC U.S. Bancorp Fund Services, LLC 615 East Michigan Street Milwaukee 53202 18336121912 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o U.S. Bancorp Fund Services, LLC U.S. Bank National Association 1555 North RiverCenter Drive Suite 302 Milwaukee 53212 18336121912 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o U.S. Bank National Association Oaktree Fund Advisors, LLC 333 South Grand Avenue 28th Floor Los Angeles 90071 12138306300 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o Oaktree Fund Advisors, LLC N N N-2 Y Heather S. Goldman N/A N David W. Levi 002387908 Y Edward A. Kuczmarski N/A N Stuart A. McFarland N/A N William H. Wright II N/A N Adam R. Sachs 005226233 Brookfield Place 225 Liberty Street, 35th Floor New York 10281-1023 XXXXXX N N N N N Foreside Funds Distributors LLC 8-32480 000031334 N/A N UBS Securities LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 N N Deloitte & Touche LLP 00034 N/A N N N N N Brookfield Real Assets Income Fund Inc. 5493007NX94W3HSQTJ60 N N/A N N Y N N/A N/A N/A Rule 23c-1 (17 CFR 270.23c-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Rule 18f-4(d)(i) (17 CFR 270.18f-4(d)(i)) N N N N Brookfield Public Securities Group LLC 801-34605 000110497 IWRPHSOCNXSI3QXAB332 N Oaktree Capital Management, L.P. 801-48923 000106793 JOAJT0QKF9HWVYTX5K56 Y N Equiniti Trust Company, LLC 84-00416 254900TS5EWP83BEOU02 N N N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N CBOE Global Indices, LLC N/A N Bloomberg L.P. 549300B56MD0ZC402L06 N PricingDirect, Inc. 549300WIC0TOJ7N7GD54 N Markit Group Limited 213800BVVQOBUSJXSB53 GB N Merrill Lynch Valuations LLC 54930015EWCI4VNCZP82 N LSEG Data & Analytics N/A GB N N U.S. Bank National Association 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N N Brookfield Public Securities Group LLC IWRPHSOCNXSI3QXAB332 Y N U.S. Bancorp Fund Services, LLC N/A N Y N INSTINET, LLC 8-23669 000007897 549300MGMN3RKMU8FT57 47811.460000000000 J.P. MORGAN SECURITIES LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 39748.510000000000 BOFAML SECURITIES, INC. 8-69787 000283942 N/A 32085.600000000000 ROSENBLATT SECURITIES INC. 8-24255 000018377 549300KXQP6H4QO07E91 31876.350000000000 BERENBERG CAPITAL MARKETS LLC 8-68821 000156757 5493007EG0CYRKKG9L11 22460.420000000000 BARCLAYS CAPITAL INC. 8-41342 000019714 AC28XWWI3WIBK2824319 16728.200000000000 STIFEL, NICOLAUS & COMPANY, INCORPORATED 8-1447 000000793 5WUVMA08EYG4KEUPW589 15914.160000000000 WEEDEN & CO.L.P. 8-37267 000016835 N/A 14680.420000000000 UBS SECURITIES LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 12226.270000000000 CABRERA CAPITAL MARKETS, LLC 8-26406 000010081 254900BIRJU76JRBK985 11714.420000000000 371926.690000000000 J.P. MORGAN SECURITIES LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 57398699.860000000000 BARCLAYS CAPITAL INC. 8-41342 000019714 AC28XWWI3WIBK2824319 39163052.940000000000 GOLDMAN SACHS & CO. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 31119990.370000000000 MORGAN STANLEY SMITH BARNEY LLC 8-68191 000149777 7PDDXEMZ0ZV0CEDU4D16 28887432.940000000000 ROBERT W. BAIRD & CO. INCORPORATED 8-497 000008158 549300772UJAHRD6LO53 27546298.780000000000 BOFAML SECURITIES, INC. 8-69787 000283942 N/A 27157982.530000000000 CITIGROUP GLOBAL MARKETS INC. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 25144243.200000000000 JEFFERIES LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 21941788.490000000000 WELLS FARGO SECURITIES, LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 18208931.920000000000 RBC CAPITAL MARKETS, LLC 8-45411 000031194 549300LCO2FLSSVFFR64 15991414.700000000000 359071080.796800000000 Y 836879699.510000000000 N Common stock Common Stock N Common stock Common stock N N N 1.270000000000 3.230000000000 12.810000000000 14.930000000000 N true INTERNAL CONTROL RPT 2 rancenletter.htm

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and Board of Directors of Brookfield Real Assets Income Fund Inc.

In planning and performing our audit of the financial statements of Brookfield Real Assets Income Fund Inc. (the “Fund”) as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund's internal control over financial reporting is a process designed 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. A fund's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and directors of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of December 31, 2023.

This report is intended solely for the information and use of management and the Board of Directors of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ Deloitte & Touche LLP

Chicago, Illinois

February 27, 2024