Amended Certified Annual Shareholder Report for Management Investment Companies (n-csr/a)
24 Septembre 2013 - 10:30PM
Edgar (US Regulatory)
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM N-CSR/A
CERTIFIED SHAREHOLDER REPORT OF
REGISTERED MANAGEMENT INVESTMENT COMPANIES
Investment Company Act file number: 811-22051
ING International High Dividend Equity Income
Fund
(Exact name of registrant as specified in charter)
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7337 E. Doubletree Ranch Road, Suite 100 Scottsdale, AZ
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85258
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(Address of principal executive offices)
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(Zip code)
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CT Corporation System, 101 Federal Street, Boston,
MA 02110
(Name and address of agent for service)
Registrant’s telephone number, including area code: 1-800-992-0180
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Date of fiscal year end:
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February 28
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Date of reporting period:
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February 28, 2013
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EXPLANATORY NOTE
The Registrant is filing this amendment (the
“Amendment”) to its Certified Shareholder Report on Form N-CSR filed with the U.S. Securities and Exchange Commission
on May 3, 2013 (the “Report”), to include a signature within the Report of Independent Registered Public Accounting
Firm in response to Item 6.
Except as otherwise noted above, the Report
was accurate, timely distributed to shareholders, as applicable, and contained all information required per Form N-CSR.
Items 1 through 5, the Schedule of Investments
in response to Item 6, and Items 7 through 12 of this Amendment to the Registrant’s Form N-CSR are incorporated herein by
reference to the Form N-CSR filed on EDGAR on May 3, 2013 (Accession Number 0001193125-13-198819).
Item 6.
Report of Independent Registered Public
Accounting Firm
The Shareholders and Board of Trustees
ING International High Dividend Equity
Income Fund
We have audited, in accordance with
the standards of the Public Company Accounting Oversight Board (United States), the statement of assets and liabilities, including
the summary portfolio of investments, of ING International High Dividend Equity Income Fund as of February 28, 2013, and 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 financial highlights for each of the years in the five-year period then ended and the period from September
25, 2007 (commencement of operations) to February 29, 2008 and have issued our unqualified report thereon dated April 24, 2013
(which report and financial statements are included in Item 1 of this Certified Shareholder Report on Form N-CSR). In connection
with our audits of the aforementioned financial statements and financial highlights, we also audited the related portfolio of investments
included in Item 6 of this Form N-CSR. The portfolio of investments is the responsibility of management. Our responsibility is
to express an opinion on the portfolio of investments based on our audits.
In our opinion, the portfolio of investments,
when considered in relation to the basic financial statements taken as a whole, presents fairly, in all material respects, the
information set forth therein.
Boston, Massachusetts
April 24, 2013
SIGNATURES
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.
(Registrant): ING International
High Dividend Equity Income Fund
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By
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/s/ Shaun P. Mathews
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President and Chief Executive Officer
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Date: September 24, 2013
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.
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By
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/s/ Shaun P. Mathews
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President and Chief Executive Officer
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Date: September 24, 2013
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By
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/s/ Todd Modic
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Senior Vice President and Chief Financial Officer
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Date: September 24, 2013
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