Puerto Rico Residents Tax-Free Fund V, Inc.    Schedule of Investments  
   April 30, 2026 (Unaudited)  

 

Principal Amount/ Description    Rate        Maturity      Fair Value

Government Bonds (60.54%)

        

US Government and Agency Obligations (60.54%)

 

   

$      250,000

   Federal Farm Credit Banks Funding Corp.      6.180     11/06/28     $         263,625     

2,600,000

   Federal Home Loan Bank Discount Notes(a)      3.601     05/04/26     2,599,231  

375,000

   Federal Home Loan Banks(b)      5.200     09/28/37     372,728  

15,360,000

   Federal Home Loan Banks(c)      5.500     07/15/36     16,618,837  

1,000,000

   Federal Home Loan Banks(b)      5.500     10/07/44     992,545  

2,442,000

   Federal National Mortgage Association      6.625     11/15/30     2,702,018    
          23,548,984    

Total Government Bonds

(Cost $23,642,532)

       23,548,984    

Mortgage-Backed Securities (1.16%)

        

Fannie Mae Bonds (0.28%)(d)

        

78,947

   Federal National Mortgage Association Pool 849999      5.000     01/01/36     79,908  

17,317

   Federal National Mortgage Association Pool 580540      6.000     06/01/31     17,667  

4,814

   Federal National Mortgage Association Pool 627603      6.500     11/01/31     4,991  

6,725

   Federal National Mortgage Association Pool 445330      7.000     07/01/28     7,094    
          109,660    

Freddie Mac Bonds (0.12%)(e)

        

21,747

   Federal Home Loan Mortgage Corp. Pool C59579      6.500     10/01/31     22,581  

22,753

   Federal Home Loan Mortgage Corp. Pool C63329      6.500     12/01/31     23,636  

1,214

   Federal Home Loan Mortgage Corp. Pool C18249      7.000     11/01/28     1,282    
          47,499    

GNMA Bonds (0.38%)(f)

        

110,313

   Government National Mortgage Association Pool 556254      6.500     08/15/31     113,411  

25,320

   Government National Mortgage Association Pool 515366      7.500     04/15/30     25,714  

1,141

   Government National Mortgage Association Pool 531461      8.000     05/15/30     1,153  

6,582

   Government National Mortgage Association Pool 515442      8.000     07/15/30     6,658    
          146,936    

Tax Exempt Notes (0.38%)(g)

        

5,923

   Community Endowment, Inc - collateralized by FN 372183      7.000     02/01/27     6,248  

5,537

   Community Endowment, Inc - collateralized by FN 536042      8.000     09/01/30     5,763  

73,652

   Community Endowment, Inc - collateralized by FN 536045      8.000     10/01/30     76,064  

1,021

   Community Endowment, Inc - collateralized by FN 536024      8.500     05/01/30     1,045  

5,074

   Community Endowment, Inc - collateralized by FN 536020      8.500     05/01/30     5,190  

5,407

   Community Endowment, Inc - collateralized by GN 448307      7.000     09/15/27     5,442  

5,455

   Community Endowment, Inc - collateralized by GN 470940      7.000     06/15/28     5,518  

5,497

   Community Endowment, Inc - collateralized by GN 453529      7.500     09/15/27     5,545  

35,898

   Community Endowment, Inc - collateralized by GN 445571      7.500     09/15/27     36,197    
          147,012    

Total Mortgage-Backed Securities

(Cost $442,614)

       451,107    

Municipal Bonds (66.80%)

        

California (3.66%)

        

1,200,000

   State of California, General Obligation Unlimited      7.625     03/01/40     1,421,890    

Puerto Rico (63.14%)

        

205,000

  

Puerto Rico Industrial Tourist Educational Medical & Environmental Control Facilities
Financing Authority, A, Revenue Bonds(b),(h),(i),(j)

     7.000     12/20/18     77,428  

350,000

  

Puerto Rico Industrial Tourist Educational Medical & Environmental Control Facilities
Financing Authority, A, Revenue Bonds(b),(h),(i),(j)

     7.250     12/20/30     132,195  

8,172,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Capital Appreciation
Restructured Series A-1, Revenue Bonds(b),(h),(k)

     0.000     07/01/46     2,912,856  

7,915,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Capital Appreciation
Restructured Series A-1, Revenue Bonds(b),(h),(k)

     0.000     07/01/51     2,064,843  

3,942,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-2,
Revenue Bonds(b),(h)

     4.329     07/01/40     3,897,340  

767,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-1,
Revenue Bonds(b),(h)

     4.500     07/01/34     767,029  

 

See Notes to Financial Statements.

      

Quarterly | April 30, 2026

   1  


Puerto Rico Residents Tax-Free Fund V, Inc.    Schedule of Investments  
   April 30, 2026 (Unaudited)  

 

Principal Amount/ Description    Rate        Maturity      Fair Value

Municipal Bonds (66.80%) (continued)

        

$       118,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-2,
Revenue Bonds(b),(h)

     4.536     07/01/53     $         108,965      

390,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-1,
Revenue Bonds(b),(h)

     4.550     07/01/40     390,400   

2,847,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-1,
Revenue Bonds(b),(h)

     4.750     07/01/53     2,714,417   

3,212,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-2,
Revenue Bonds(b),(h)

     4.784     07/01/58     3,060,040   

8,684,000

  

Puerto Rico Sales Tax Financing Corp. Sales Tax Revenue, Restructured Series A-1,
Revenue Bonds(b),(h)

     5.000     07/01/58     8,434,813     
          24,560,326     

Total Municipal Bonds

(Cost $25,659,719)

       25,982,216     
                          

Total Investments (128.50%)

(Cost $49,744,865)

       $        49,982,307     

Liabilities in Excess of Other Assets (-28.50%)

                   (11,085,051)    

NET ASSETS (100.00%)

                   $        38,897,256     

                        

 

(a) 

Rate shown is the discount rate at the date of purchase unless otherwise noted.

 

 

(b) 

Security may be called before its maturity date.

 

 

(c) 

A portion or all of the security has been pledged as collateral for reverse repurchase agreements

 

 

(d) 

Puerto Rico Fannie Mae Taxable - Represents mortgage-backed obligations guaranteed by the Federal National Mortgage Association. They are subject to principal paydowns as a result of prepayments or refinancing of the underlying mortgage instruments. As a result, the average life may be substantially less than the original maturity.

 

 

(e) 

Puerto Rico Freddie Mac - Represents mortgage-backed obligations guaranteed by the Federal Home Loan Mortgage Corporation. They are subject to principal paydowns as a result of prepayments or refinancing of the underlying mortgage instruments. As a result, the average life may be substantially less than the original maturity.

 

 

(f) 

Puerto Rico GNMA - Represents mortgage-backed obligations guaranteed by the Government National Mortgage Association. They are subject to principal paydowns as a result of prepayments or refinancing of the underlying mortgage instruments. As a result, the average life may be substantially less than the original maturity.

 

 

(g) 

Community Endowment - These obligations are collateralized by mortgage-backed securities and the only source of repayment is the collateral. They are subject to principal paydowns as a result of prepayments or refinancing of the underlying mortgage instruments. As a result, the average life may be substantially less than the original maturity.

 

 

(h) 

Revenue Bonds - issued by agencies and payable from revenues and other sources of income of the agency as specified in the applicable prospectus. These obligations are not an obligation of the Commonwealth of Puerto Rico.

 

 

(i) 

As a result of the use of significant unobservable inputs to determine fair value, these investments have been classified as Level 3 assets. See also footnote 2 to the financial statements for additional information.

 

 

(j) 

These bonds defaulted on their interest payments and/or principal and are not accruing interest income.

 

 

(k) 

Issued with a zero coupon. Income is recognized through the accretion of discount.

 

 

Counter-
party
  Collateral Pledged    Interest
Rate
   Settlement
Date
   Maturity
Date
   Repurchase
Amount
  

Collateral at

Fair Value

   Value 

South Street Securities(a)

 

Federal Home Loan Banks

5.500% due 7/15/2036

   3.85%    4/9/2026    5/7/2026    $11,559,511    $1,210,708    $11,525,000 

 

(a) 

Collateral received or posted is limited to the net securities sold under reverse repurchase agreements liability amounts. See above for actual collateral received and posted

 

 

See Notes to Financial Statements.

      

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