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Item 9A. Controls and Procedures

2024-02-29 compared with 2023-03-13 · 69 added, 44 removed, 85 unchanged (57% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and

7 unchanged sentences

Over Financial Reporting

This annual report does not include an

annual report of management’s assessment regarding internal control over financial reporting or attestation report of our

registered public accounting firm due to a transition period established by the rules of the Securities and Exchange Commission for

newly public companies.

This annual report does not include an annual

report of management’s assessment regarding internal control over financial reporting or attestation report of our registered public

accounting firm due to a transition period established by the rules of the Securities and Exchange Commission for newly public companies.

Internal Control Over Financial Reporting

13 unchanged sentences

2023 and is incorporated herein by reference.

SECURITY OWNERSHIP

OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

AND RELATED STOCKHOLDER MATTERS

The information required by this item will be contained in the Company’s

1 unchanged sentence

2023 and is incorporated herein by reference.

CERTAIN RELATIONSHIPS

AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR

The information required by this item will be contained in the Company’s

1 unchanged sentence

2023 and is incorporated herein by reference.

PRINCIPAL ACCOUNTING

FEES AND SERVICES

PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this item will be contained in the Company’s

1 unchanged sentence

2023 and is incorporated herein by reference.

FINANCIAL STATEMENT SCHEDULES

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) DOCUMENTS FILED AS PART OF THIS REPORT

The following is a list of our consolidated

financial statements included in this Annual Report on Form 10-K under Item 8 of Part II hereof:

CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTAL

The following is a list

of our consolidated financial statements included in this Annual Report on Form 10-K under Item 8 of Part II hereof:

CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

Consolidated Statements of Assets and Liabilities

as of December 31, 2022 and 2021

Consolidated Statements of Operations for the years

ended December 31, 2022 and 2021

Consolidated Statements of Changes in Net Assets

for the years ended December 31, 2022 and 2021

Consolidated Statement of Cash Flows for the years

ended December 31, 2022 and 2021

Consolidated Schedules of Investments as of December 31,

Consolidated Statements of Assets and Liabilities as of December 31, 2023 and 2022

Consolidated Statements of Operations for the years ended December

31, 2023, 2022 and 2021

Consolidated Statements of Changes in Net Assets for the years ended

December 31, 2023, 2022 and 2021

Consolidated Statement of Cash Flows for the years ended December 31,

2023, 2022 and 2021

Consolidated Schedules of Investments as of December 31, 2023 and 2022

Notes to Consolidated Financial Statements

6 unchanged sentences

Advisory Agreement (1)

Amendment to Investment Advisory Agreement *

to Investment Advisory Agreement (8)

Administration

12 unchanged sentences

and agent and lead arranger (5)

Amendment to the Credit Agreement, dated December 30, 2022, by and between Kayne Anderson BDC, Inc., as borrower, lenders, and City

National Bank as administrative agent for the lenders (7)

Fourth Amendment to the Credit Agreement, dated December 31, 2023, by and between Kayne Anderson BDC, Inc., as borrower, lenders, and City National Bank as administrative agent for the lenders (11)

Secured Revolving Credit Agreement (4)

and Security Agreement (4)

Code of Ethics as amended March 1, 2021 *

Supplemental Antifraud Code of Ethics for Principal Officers and Senior Financial Officers *

First Amendment to Loan and Security Agreement, dated November 17, 2022, by and between KA Credit Advisors, LLC, as collateral manager, Kayne Anderson BDC Financing, LLC, as borrower, certain lenders thereto, administrative agent for the lenders, and collateral agent for the lenders (6)

Amendment to Loan and Security Agreement, dated June 29, 2023, by and between KA Credit Advisors, LLC, as collateral manager, Kayne

Anderson BDC Financing, LLC, as borrower, certain lenders thereto, administrative agent for the lenders, and collateral agent for

the lenders (9)

Loan and Security Agreement, dated December 22, 2023, by and between KA Credit Advisors, LLC, as portfolio manager, Kayne Anderson BDC Financing II, LLC, as borrower, certain lenders thereto, collateral administrator for the lenders, collateral agent for the lenders, securities intermediary party, and administrative agent for the lenders (10)

Purchase Agreement, dated June 29, 2023, by and among the Company and the Purchasers party thereto (9)

of Ethics as amended March 1, 2021 (8)

Antifraud Code of Ethics for Principal Officers and Senior Financial Officers (8)

of Kayne Anderson BDC, Inc.

10 unchanged sentences

Inline XBRL Instance Document.*

Inline XBRL Taxonomy Extension Schema Document.*

Inline XBRL Taxonomy Extension Calculation Linkbase Document.*

Inline XBRL Taxonomy Extension Definition Linkbase Document.*

Inline XBRL Taxonomy Extension Label Linkbase Document.*

Inline XBRL Taxonomy Extension Presentation Linkbase Document.*

Cover Page Interactive Data File (formatted as Inline XBRL and contained

in Exhibit 101).