Form N-CEN - Annual Report for Registered Investment Companies
13 Octobre 2023 - 7:11PM
Edgar (US Regulatory)
BLACKROCK MUNIYIELD QUALITY FUND, INC.
ARTICLES
OF AMENDMENT
AMENDING
THE
ARTICLES
SUPPLEMENTARY ESTABLISHING
AND
FIXING THE RIGHTS AND PREFERENCES
OF
VARIABLE RATE DEMAND PREFERRED SHARES
This
is to certify that:
First: The
charter of BlackRock MuniYield Quality Fund, Inc., a Maryland corporation (“Corporation”),
is amended by these Articles of Amendment, which amend the Articles
Supplementary Establishing and Fixing the Rights and Preferences of Variable
Rate Demand Preferred Shares, dated September 13, 2011, as amended to date (“Articles
Supplementary”).
Second: The
charter of the Corporation is hereby amended by deleting the definition of
“Applicable Base Rate” in the Articles Supplementary and replacing it with the
following:
“Applicable
Base Rate” means the
SIFMA Municipal Swap Index.
Third: The
charter of the Corporation is hereby amended by deleting the definition of
“LIBOR Dealer” in the Articles Supplementary.
Fourth: The
charter of the Corporation is hereby amended by deleting the definition of
“LIBOR Rate” in the Articles Supplementary.
Fifth: The
charter of the Corporation is hereby amended by deleting the definition of
“London Business Day” in the Articles Supplementary.
Sixth: The
charter of the Corporation is hereby amended by deleting the definition of
“Reference Banks” in the Articles Supplementary.
Seventh: The
charter of the Corporation is hereby amended by deleting the definition of “Substitute
LIBOR Dealer” in
the Articles Supplementary.
Eighth: The
amendments to the charter of the Corporation as set forth above in these
Articles of Amendment has been duly advised by the board of directors of the Corporation
and approved by the stockholders of the Corporation as and to the extent
required by law and in accordance with the charter of the Corporation.
Ninth: As
amended hereby, the charter of the Corporation shall remain in full force and
effect.
Tenth: These
Articles of Amendment shall be effective as of the 9th day of June
2023.
IN
WITNESS WHEREOF, BlackRock MuniYield Quality Fund, Inc. has caused these
Articles of Amendment to be signed as of June 8, 2023, in its name and on its
behalf by the person named below who acknowledges that these Articles of
Amendment are the act of the Corporation and, to the best of such person’s knowledge,
information, and belief and under penalties for perjury, all matters and facts
contained in these Articles of Amendment are true in all material respects.
BLACKROCK MUNIYIELD
QUALITY FUND, INC.
By:
/s/ Jonathan Diorio
Name:
Jonathan Diorio
Title:
Vice President
ATTEST:
/s/
Janey Ahn
Name:
Janey Ahn
Title:
Secretary
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders and the Board
of Trustees/Directors of BlackRock Long-Term Municipal Advantage Trust,
BlackRock MuniAssets Fund, Inc., BlackRock Municipal Income Fund, Inc.,
BlackRock MuniYield Fund, Inc., and BlackRock MuniYield Quality Fund, Inc.:
In
planning and performing our audits of the financial statements of BlackRock
Long-Term Municipal Advantage Trust, BlackRock MuniAssets Fund, Inc., BlackRock
Municipal Income Fund, Inc., BlackRock MuniYield Fund, Inc., and BlackRock
MuniYield Quality Fund, Inc. (the “Funds”) as of and for the year ended July 31, 2023,
in accordance with the standards of the Public Company Accounting Oversight
Board (United States) (PCAOB), we considered the Funds’ 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 Funds’ internal control over financial reporting. Accordingly, we express
no such opinion.
The management of the Funds 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 company'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 company'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 company; (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 company are being made only in accordance with authorizations of management
and directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition
of a company'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 company’s annual or interim financial statements
will not be prevented or detected on a timely basis.
Our consideration of the Funds’ 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 Funds’ internal control over
financial reporting and its operation, including controls over safeguarding
securities, that we consider to be a material weakness, as defined above, as of
July 31, 2023.
This report is intended solely for the information and
use of management and the Board of Trustees/Directors of the Funds 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
Boston, Massachusetts
September 22, 2023
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