ncen-oppequityincomefund.htm - Generated by SEC Publisher for SEC Filing

0001752724-19-001337.txt : 20190111 0001752724-19-001337.hdr.sgml : 20190111 20190111170305 ACCESSION NUMBER: 0001752724-19-001337 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181031 FILED AS OF DATE: 20190111 DATE AS OF CHANGE: 20190111 EFFECTIVENESS DATE: 20190111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPPENHEIMER EQUITY INCOME FUND CENTRAL INDEX KEY: 0000799029 IRS NUMBER: 132527171 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-04797 FILM NUMBER: 19522824 BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY STREET 2: N/A CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 303-768-3200 MAIL ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY STREET 2: N/A CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER EQUITY INCOME FUND INC DATE OF NAME CHANGE: 20070801 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER QUEST CAPITAL VALUE FUND INC DATE OF NAME CHANGE: 19970303 FORMER COMPANY: FORMER CONFORMED NAME: QUEST FOR VALUE DUAL PURPOSE FUND INC DATE OF NAME CHANGE: 19920703 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0000799029 XXXXXXXX 811-04797 N-1A true Oppenheimer Equity Income Fund 811-04797 0000799029 549300HUW1CC0OO86Q61 6803 South Tucson Way Centennial 80112 US-CO US 3037683200 OppenheimerFunds, Inc. 6803 S. Tucson Way Centennial 80112-3924 3037683200 The accounts, books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and rules promulgated thereunder. Y N N-1A 1 Y Brian F. Wruble N/A N Beth Ann Brown N/A N Edmund P. Giambastiani, Jr. N/A N Mary F. Miller N/A N Elizabeth Krentzman N/A N Joanne Pace N/A N Arthur P. Steinmetz N/A Y Daniel S. Vandivort N/A N Joel W. Motley N/A N Mary Ann Picciotto 004235357 225 Liberty Street New York 10281-1008 XXXXXX N N N N N N N OPPENHEIMERFUNDS DISTRIBUTOR, INC. 8-22992 000007834 N/A Y N KPMG LLP 185 5493003PVCIGA21K0K42 N N N N N N N Oppenheimer Equity Income Fund S000008498 549300HUW1CC0OO86Q61 Y 5 0 1 N/A N N N N N/A N/A N/A Rule 17a-7 (17 CFR 270.17a-7) Rule 22d-1 (17 CFR 270.22d-1) Y Y N N OFI Global Asset Management, Inc. 801-76771 000161556 549300LIDDYHF0BY6S79 N OPPENHEIMERFUNDS, INC. 801-08253 000104983 PDOAIGLBY74951MQ1C36 Y N OFI Global Asset Management, Inc. 84-06477 549300LIDDYHF0BY6S79 Y N N N Citibank National Association E57ODZWZ7FF32TWEFA76 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Shareholder Services, Inc. 84-00907 SEC File number Y Y N Brown Brothers Harriman & Co. 5493006KMX1VFTPYPW14 N N N SANFORD C. BERNSTEIN & CO., LLC 008-52942 000104474 549300I7JYZHT7D5CO04 493490.41000000 BARCLAYS CAPITAL INC. 008-41342 000019714 AC28XWWI3WIBK2824319 187835.90999999 LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 334225.00000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 266651.52000000 CREDIT SUISSE SECURITIES (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 250606.97000000 GOLDMAN, SACHS & CO. 008-00129 000000361 FOR8UP27PHTHYVLBNG30 349658.04000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 156673.68000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 738680.68000000 INTERNATIONAL STRATEGY & INVESTMENT GROUP INC. 008-43515 000028195 213800AWTJESHH3ZZM26 137877.64000000 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 355205.26999999 5098072.32000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 501867.50000000 DEUTSCHE BANK SECURITIES INC. 008-17822 000002525 DL6FFRRLF74S01HE2M14 141959.75000000 BARCLAYS CAPITAL INC. 008-41342 000019714 AC28XWWI3WIBK2824319 501970.50000000 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 236591.00000000 CREDIT SUISSE SECURITIES (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 94631.25000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 1157718.75000000 GOLDMAN, SACHS & CO. 008-00129 000000361 FOR8UP27PHTHYVLBNG30 157718.75000000 2792457.50000000 Y 3518079729.39542290 Committed 1950000000.00000000 N N false false true false false false INTERNAL CONTROL RPT 2 ncen-oppequityincomefund.htm ncen-oppequityincomefund.htm - Generated by SEC Publisher for SEC Filing

Report of Independent Registered Public Accounting Firm

The Board of Trustees and Shareholders
Oppenheimer Equity IncomeFund:

In planning and performing our audit of the financial statements of Oppenheimer Equity Income Fund (the “Fund”) as of and for the year ended October 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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.

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 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 the 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 tothe 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 Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund’s 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 October 31, 2018.

This report is intended solely for the information and use of management and the Board of Trustees of Oppenheimer Equity Income 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.

KPMG LLP

Denver, Colorado
December 21, 2018