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BlackRock Enhanced Large Cap Core Fund, Inc.

Regulatory Filings Mar 25, 2014

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N-Q 1 d671616dnq.htm BLACKROCK ENHANCED CAPITAL & INCOME FUND, INC.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-Q

QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY

Investment Company Act file number: 811-21506

Name of Fund: BlackRock Enhanced Capital and Income Fund, Inc. (CII)

Fund Address: 100 Bellevue Parkway, Wilmington, DE 19809

Name and address of agent for service: John M. Perlowski, Chief Executive Officer, BlackRock Enhanced Capital and Income Fund, Inc., 55 East 52 nd Street, New York, NY 10055

Registrant’s telephone number, including area code: (800) 882-0052, Option 4

Date of fiscal year end: 10/31/2014

Date of reporting period: 01/31/2014

Item 1 – Schedule of Investments

Schedule of Investments January 31, 2014 (Unaudited)
(Percentages shown are based on Net Assets)
Common Stocks Value
Aerospace & Defense — 0.3%
Triumph Group, Inc. 31,300 $ 2,141,546
Air Freight & Logistics — 0.0%
Royal Mail PLC (a) 11,200 110,102
Airlines — 5.6%
Japan Airlines Co. Ltd. 582,000 29,393,364
United Continental Holdings, Inc. (a)(b) 177,800 8,150,352
37,543,716
Automobiles — 4.4%
General Motors Co. (a)(b) 691,700 24,956,536
Renault SA 48,400 4,204,488
29,161,024
Beverages — 0.7%
PepsiCo, Inc. (b) 54,500 4,379,620
Building Products — 2.2%
Owens Corning (a)(b) 392,300 14,966,245
Capital Markets — 0.4%
Legg Mason, Inc. (b) 60,200 2,549,470
Chemicals — 4.3%
CF Industries Holdings, Inc. (b) 126,300 29,157,618
Commercial Banks — 1.1%
U.S. Bancorp. 177,600 7,056,048
Communications Equipment — 2.5%
QUALCOMM, Inc. (b) 228,200 16,937,004
Computers & Peripherals — 2.9%
Apple Inc. (b) 38,900 19,473,340
Consumer Finance — 1.7%
Discover Financial Services 151,300 8,117,245
Springleaf Holdings, Inc. (a) 134,300 3,217,828
11,335,073
Diversified Financial Services — 6.0%
Atlas Mara Co-Nvest Ltd. (a) 200,000 2,250,000
Berkshire Hathaway, Inc., Class B (a)(b) 87,600 9,776,160
Citigroup, Inc. (b) 221,930 10,526,140
JPMorgan Chase & Co. (b) 315,700 17,477,152
40,029,452
Diversified Telecommunication Services — 0.2%
AT&T Inc. (b) 48,400 1,612,688
Energy Equipment & Services — 0.8%
Noble Corp. PLC (b) 168,500 5,228,555
Food & Staples Retailing — 3.5%
Metro AG 283,500 11,655,607
Wal-Mart Stores, Inc. (b) 154,900 11,567,932
23,223,539
Food Products — 0.3%
Unilever NV 51,300 1,915,542
Common Stocks Shares
Health Care Providers & Services — 4.5%
Express Scripts Holding Co. (a)(b) 79,000 $ 5,900,510
UnitedHealth Group, Inc. (b) 337,800 24,416,184
30,316,694
Household Durables — 0.4%
Tempur Sealy International, Inc. (a) 60,200 2,967,258
Insurance — 9.3%
The Allstate Corp. 182,500 9,344,000
American International Group, Inc. (b) 756,800 36,296,128
Fidelity National Financial, Inc., Class A (b) 523,300 16,504,882
62,145,010
Internet & Catalog Retail — 2.2%
Expedia, Inc. (b) 226,300 14,704,974
Internet Software & Services — 5.2%
eBay, Inc. (a)(b) 221,400 11,778,480
Google, Inc., Class A (a)(b) 19,501 23,030,096
34,808,576
IT Services — 4.6%
Leidos Holdings, Inc. (b) 383,500 17,387,890
Science Applications International Corp. 223,692 8,278,841
Visa, Inc., Class A (b) 22,700 4,890,261
30,556,992
Leisure Equipment & Products — 0.3%
Brunswick Corp. (b) 52,700 2,184,942
Media — 3.4%
Comcast Corp., Special Class A (b) 298,500 15,626,475
News Corp. — Class A (a) 134,100 2,140,236
Nexstar Broadcasting Group, Inc., Class A (b) 38,400 1,845,120
The Walt Disney Co. (b) 45,600 3,311,016
22,922,847
Metals & Mining — 0.8%
Freeport-McMoRan Copper & Gold, Inc. (b) 166,300 5,389,783
Oil, Gas & Consumable Fuels — 8.2%
HollyFrontier Corp. (b) 283,360 13,119,568
Linn Energy LLC (b) 105,700 3,469,074
Marathon Petroleum Corp. (b) 68,000 5,919,400
PBF Energy, Inc., Class A (b) 389,000 10,086,770
Suncor Energy, Inc. 691,500 22,701,945
55,296,757
Pharmaceuticals — 8.4%
Eli Lilly & Co. (b) 127,100 6,864,671
Johnson & Johnson 159,600 14,119,812
Merck & Co., Inc. (b) 198,800 10,530,436
Novartis AG — ADR (b) 43,300 3,423,731
Pfizer, Inc. (b) 697,800 21,213,120
56,151,770

Portfolio Abbreviations

| To simplify the listings of portfolio holdings in the Schedule of Investments, the names and descriptions of many of the securities have been abbreviated according to the
following list: | American Depositary Receipt | KRW | Korean Won |
| --- | --- | --- | --- |
| EUR | Euro | USD | US Dollar |
| JPY | Japanese Yen | | |

JANUARY 31, 2014 1

Schedule of Investments (continued)
(Percentages shown are based on Net Assets)
Common Stocks Value
Real Estate Investment Trusts (REITs) — 1.1%
Annaly Capital Management, Inc. 497,000 $ 5,352,690
Cole Real Estate Investment, Inc. 143,100 2,167,965
7,520,655
Semiconductors & Semiconductor Equipment — 3.6%
Samsung Electronics Co. Ltd. 26,800 23,911,804
Software — 1.5%
Activision Blizzard, Inc. 295,800 5,067,054
Oracle Corp. (b) 141,500 5,221,350
10,288,404
Wireless Telecommunication Services — 5.0%
Vodafone Group PLC — ADR (b) 898,900 33,313,234
Total Common Stocks — 95.4% 639,300,282
Warrants (c)
Diversified Financial Services — 0.0%
Atlas Mara Co-Nvest Ltd., Expires 12/17/17 (a) 200,000 114,000
Total Long-Term Investments
(Cost — $580,112,587) — 95.4% 639,414,282
Short-Term Securities — BlackRock Liquidity Funds, TempFund, Institutional Class, 0.03% (d)(e) Value — $ 19,742,290
Total Short-Term Securities (Cost — $19,742,290) — 3.0% 19,742,290
Total Investments Before Options
Written (Cost — $599,854,877*) — 98.4% 659,156,572
Options Written
(Premiums Received — $7,359,606) — (0.8)% (5,138,495 )
Total Investments Net of Options Written — 97.6% 654,018,077
Other Assets Less Liabilities — 2.4% 16,326,211
Net Assets — 100.0% $ 670,344,288

Notes to Schedule of Investments

  • As of January 31, 2014, gross unrealized appreciation and gross unrealized depreciation based on cost for federal income tax purposes were as follows:
Tax cost $
Gross unrealized appreciation $ 70,024,611
Gross unrealized depreciation (43,900,273 )
Net unrealized appreciation $ 26,124,338

(a) Non-income producing security.

(b) All or a portion of security has been pledged/segregated as collateral in connection with outstanding options written.

(c) Warrants entitle the Trust to purchase a predetermined number of shares of common stock and are non-income producing. The purchase price and number of shares are subject to adjustment under certain conditions until the expiration date of the warrants, if any.

(d) Represents the current yield as of report date.

(e) Investments in issuers considered to be an affiliate of the Trust during the period ended January 31, 2014, for purposes of Section 2(a)(3) of the Investment Company Act of 1940, as amended, were as follows:

Affiliate — BlackRock Liquidity Funds, TempFund, Institutional Class 20,482,532 (740,242 ) 19,742,290 Income — $ 2,781

Ÿ For Trust compliance purposes, the Trust’s industry classifications refer to any one or more of the industry sub-classifications used by one or more widely recognized market indexes or ratings group indexes, and/or as defined by the investment advisor. These definitions may not apply for purposes of this report, which may combine industry sub-classifications for reporting ease.

Ÿ Foreign currency exchange contracts as of January 31, 2014 were as follows:

Currency Purchased — USD 238,151 JPY 24,343,814 Counterparty — Canadian Imperial Bank of Commerce 2/03/14 Unrealized Depreciation — $ (120 )

2 JANUARY 31, 2014

Schedule of Investments (continued) BlackRock Enhanced Capital and Income Fund, Inc. (CII)

Ÿ Exchange-traded options written as of January 31, 2014 were as follows:

Description — Apple Inc. Call USD 555.00 2/07/14 106 Market Value — $ (1,802 )
Citigroup, Inc. Call USD 53.50 2/07/14 240 (480 )
General Motors Co. Call USD 40.00 2/07/14 1,810 (15,385 )
Pfizer, Inc. Call USD 31.50 2/14/14 361 (2,888 )
Berkshire Hathaway, Inc., Class B Call USD 116.25 2/22/14 264 (6,314 )
Leidos Holdings, Inc. Call USD 46.50 2/22/14 750 (81,417 )
American International Group, Inc. Call USD 52.50 2/24/14 1,000 (25,000 )
Brunswick Corp. Call USD 47.00 2/24/14 149 (2,980 )
CF Industries Holdings, Inc. Call USD 240.00 2/24/14 382 (104,668 )
CF Industries Holdings, Inc. Call USD 255.00 2/24/14 312 (17,628 )
Citigroup, Inc. Call USD 57.50 2/24/14 254 (508 )
eBay, Inc. Call USD 55.00 2/24/14 530 (31,005 )
eBay, Inc. Call USD 57.50 2/24/14 687 (12,023 )
Expedia, Inc. Call USD 75.00 2/24/14 375 (41,250 )
Expedia, Inc. Call USD 80.00 2/24/14 375 (15,938 )
Express Scripts Holding Co. Call USD 70.00 2/24/14 434 (232,190 )
Fidelity National Financial, Inc., Class A Call USD 32.00 2/24/14 515 (33,475 )
Fidelity National Financial, Inc., Class A Call USD 33.00 2/24/14 1,171 (35,130 )
Freeport-McMoRan Copper & Gold, Inc. Call USD 37.00 2/24/14 457 (2,056 )
Freeport-McMoRan Copper & Gold, Inc. Call USD 38.00 2/24/14 457 (1,600 )
Google, Inc., Class A Call USD 1,165.00 2/24/14 93 (282,255 )
HollyFrontier Corp. Call USD 50.00 2/24/14 750 (16,875 )
Leidos Holdings, Inc. Call USD 50.00 2/24/14 600 (9,000 )
Linn Energy LLC Call USD 33.00 2/24/14 246 (13,530 )
Merck & Co., Inc. Call USD 50.00 2/24/14 407 (131,258 )
Nexstar Broadcasting Group, Inc., Class A Call USD 50.00 2/24/14 211 (20,045 )
Noble Corp. PLC Call USD 38.00 2/24/14 463 (2,084 )
Novartis AG — ADR Call USD 80.00 2/24/14 118 (10,620 )
Oracle Corp. Call USD 38.00 2/24/14 179 (4,475 )
Owens Corning Call USD 40.00 2/24/14 1,164 (75,660 )
PBF Energy, Inc., Class A Call USD 35.00 2/24/14 1,500 (37,500 )
PepsiCo, Inc. Call USD 82.50 2/24/14 299 (16,894 )
Pfizer, Inc. Call USD 32.00 2/24/14 723 (5,061 )
QUALCOMM, Inc. Call USD 75.00 2/24/14 626 (50,706 )
United Continental Holdings, Inc. Call USD 49.00 2/24/14 460 (26,910 )
UnitedHealth Group, Inc. Call USD 75.00 2/24/14 328 (16,892 )
Visa, Inc., Class A Call USD 240.00 2/24/14 32 (688 )
Vodafone Group PLC — ADR Call USD 40.00 2/24/14 1,626 (13,821 )
Wal-Mart Stores, Inc. Call USD 77.50 2/24/14 426 (11,715 )
Wal-Mart Stores, Inc. Call USD 82.50 2/24/14 425 (1,275 )
American International Group, Inc. Call USD 50.00 2/28/14 1,331 (107,811 )
AT&T Inc. Call USD 34.00 2/28/14 484 (14,520 )
Oracle Corp. Call USD 38.00 2/28/14 600 (20,400 )
UnitedHealth Group, Inc. Call USD 73.50 2/28/14 899 (112,375 )
American International Group, Inc. Call USD 50.00 3/24/14 1,331 (149,072 )
American International Group, Inc. Call USD 52.50 3/24/14 500 (25,750 )
Berkshire Hathaway, Inc., Class B Call USD 120.00 3/24/14 218 (8,502 )
Eli Lilly & Co. Call USD 55.00 3/24/14 344 (28,896 )
Fidelity National Financial, Inc., Class A Call USD 33.00 3/24/14 254 (15,875 )
HollyFrontier Corp. Call USD 50.00 3/24/14 750 (60,000 )
JPMorgan Chase & Co. Call USD 60.00 3/24/14 212 (7,632 )
Legg Mason, Inc. Call USD 45.00 3/24/14 331 (18,205 )

JANUARY 31, 2014 3

Schedule of Investments (continued) BlackRock Enhanced Capital and Income Fund, Inc. (CII)

Ÿ Exchange-traded options written as of January 31, 2014 were as follows: (concluded)

Description — Linn Energy LLC Call USD 33.00 3/24/14 335 Market Value — $ (29,312 )
Merck & Co., Inc. Call USD 52.50 3/24/14 502 (80,822 )
Noble Corp. PLC Call USD 38.00 3/24/14 463 (4,398 )
Novartis AG — ADR Call USD 80.00 3/24/14 120 (13,200 )
Owens Corning Call USD 42.00 3/24/14 990 (56,925 )
PBF Energy, Inc., Class A Call USD 30.00 3/24/14 200 (6,500 )
Pfizer, Inc. Call USD 32.00 3/24/14 361 (7,220 )
UnitedHealth Group, Inc. Call USD 75.00 3/24/14 1,140 (128,820 )
Visa, Inc., Class A Call USD 240.00 3/24/14 113 (12,938 )
The Walt Disney Co. Call USD 75.00 3/24/14 250 (36,125 )
Total $ (2,356,299 )

Ÿ Over-the-counter options written as of January 31, 2014 were as follows:

Description — Marathon Petroleum Corp. Counterparty — Credit Suisse International Call USD 91.48 2/03/14 37,400 Market Value — $ (1,507 )
Eli Lilly & Co. UBS AG Call USD 50.13 2/04/14 35,500 (137,762 )
General Motors Co. Citibank N.A. Call USD 41.91 2/04/14 18,000 —
Pfizer, Inc. Morgan Stanley & Co. International PLC Call USD 30.48 2/04/14 50,400 (5,900 )
Springleaf Holdings, Inc. Deutsche Bank AG Call USD 24.84 2/04/14 25,000 (1,867 )
U.S. Bancorp. Morgan Stanley & Co. International PLC Call USD 39.74 2/04/14 97,600 (23,642 )
United Continental Holdings, Inc. Morgan Stanley & Co. International PLC Call USD 37.94 2/07/14 52,000 (410,860 )
Expedia, Inc. Deutsche Bank AG Call USD 68.94 2/10/14 23,500 (32,849 )
Expedia, Inc. Goldman Sachs International Call USD 63.00 2/10/14 59,900 (248,833 )
Fidelity National Financial, Inc., Class A UBS AG Call USD 29.35 2/10/14 65,500 (143,951 )
Suncor Energy, Inc. Bank of Montreal Call USD 35.26 2/10/14 202,500 (4,117 )
Triumph Group, Inc. Credit Suisse International Call USD 79.40 2/10/14 17,200 —
Vodafone Group PLC — ADR UBS AG Call USD 39.10 2/11/14 162,600 (7,080 )
Cole Real Estate Investment, Inc. Citibank N.A. Call USD 14.04 2/12/14 40,000 (44,280 )
Cole Real Estate Investment, Inc. Morgan Stanley & Co. International PLC Call USD 14.00 2/12/14 18,700 (21,505 )
Samsung Electronics Co. Ltd. Bank of America N.A. Call KRW 1,079,325.00 2/12/14 5,100 (644 )
Renault SA Credit Suisse International Call EUR 66.83 2/14/14 26,600 (48,085 )
Suncor Energy, Inc. Deutsche Bank AG Call USD 34.66 2/19/14 177,800 (24,908 )
Unilever NV Citibank N.A. Call USD 40.04 2/19/14 51,300 (4,008 )
Metro AG Deutsche Bank AG Call EUR 35.55 2/20/14 56,800 (9,500 )
Samsung Electronics Co. Ltd. Bank of America N.A. Call KRW 1,079,325.00 2/26/14 5,100 (7,721 )
Science Applications International Corp. Morgan Stanley & Co. International PLC Call USD 38.59 2/26/14 50,000 (35,103 )
Springleaf Holdings, Inc. Bank of America N.A. Call USD 25.78 2/26/14 48,800 (13,695 )
The Allstate Corp. Morgan Stanley & Co. International PLC Call USD 53.79 2/28/14 50,600 (20,438 )
News Corp. — Class A Deutsche Bank AG Call USD 17.54 2/28/14 73,700 (7,509 )
Pfizer, Inc. Credit Suisse International Call USD 31.29 2/28/14 188,700 (37,610 )
Comcast Corp., Special Class A Citibank N.A. Call USD 52.94 3/05/14 68,500 (74,024 )
Samsung Electronics Co. Ltd. Bank of America N.A. Call KRW 952,577.50 3/05/14 4,500 (140,038 )
JPMorgan Chase & Co. Citibank N.A. Call USD 56.98 3/07/14 152,700 (129,795 )
Activision Blizzard, Inc. Deutsche Bank AG Call USD 17.46 3/10/14 163,700 (89,200 )
Discover Financial Services Deutsche Bank AG Call USD 55.17 3/10/14 83,200 (74,474 )
Leidos Holdings, Inc. Deutsche Bank AG Call USD 45.65 3/10/14 75,000 (111,251 )
Comcast Corp., Special Class A Morgan Stanley & Co. International PLC Call USD 50.69 3/13/14 68,700 (178,317 )
Metro AG Morgan Stanley & Co. International PLC Call EUR 35.92 3/18/14 99,100 (25,988 )
Japan Airlines Co. Ltd. Goldman Sachs International Call JPY 5,085.03 3/26/14 160,100 (288,019 )

4 JANUARY 31, 2014

Schedule of Investments (continued) BlackRock Enhanced Capital and Income Fund, Inc. (CII)

Ÿ Over-the-counter options written as of January 31, 2014 were as follows: (concluded)

Description — Johnson & Johnson Counterparty — Morgan Stanley & Co. International PLC Call USD 91.83 3/27/14 47,900 Market Value — $ (28,404 )
The Allstate Corp. Morgan Stanley & Co. International PLC Call USD 52.32 3/28/14 49,700 (51,415 )
Vodafone Group PLC — ADR Deutsche Bank AG Call USD 37.79 4/02/14 169,100 (166,208 )
Japan Airlines Co. Ltd. UBS AG Call JPY 5,111.51 12/12/14 160,000 (131,689 )
Total $ (2,782,196 )

Ÿ Fair Value Measurements — Various inputs are used in determining the fair value of investments and derivative financial instruments. These inputs to valuation techniques are categorized into a disclosure hierarchy consisting of three broad levels for financial reporting purposes as follows:

Ÿ Level 1 — unadjusted price quotations in active markets/exchanges for identical assets or liabilities that the Trust has the ability to access

Ÿ Level 2 — other observable inputs (including, but not limited to, quoted prices for similar assets or liabilities in markets that are active, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the assets or liabilities (such as interest rates, yield curves, volatilities, prepayment speeds, loss severities, credit risks and default rates) or other market-corroborated inputs)

Ÿ Level 3 — unobservable inputs based on the best information available in the circumstances, to the extent observable inputs are not available (including the Trust’s own assumptions used in determining the fair value of investments and derivative financial instruments)

The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Accordingly, the degree of judgment exercised in determining fair value is greatest for instruments categorized in Level 3. The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the fair value hierarchy classification is determined based on the lowest level input that is significant to the fair value measurement in its entirety.

Changes in valuation techniques may result in transfers into or out of an assigned level within the disclosure hierarchy. In accordance with the Trust’s policy, transfers between different levels of the fair value disclosure hierarchy are deemed to have occurred as of the beginning of the reporting period. The categorization of a value determined for investments and derivative financial instruments is based on the pricing transparency of the investment and derivative financial instrument and is not necessarily an indication of the risks associated with investing in those securities. For information about the Trust’s policy regarding valuation of investments and derivative financial instruments, please refer to the Trust’s most recent financial statements as contained in its annual report.

The following tables summarize the Trust’s investments and derivative financial instruments categorized in the disclosure hierarchy as of January 31, 2014:

Level 1 Level 2 Total
Assets:
Investments:
Long-Term Investments:
Common Stocks:
Aerospace & Defense $ 2,141,546 — — $ 2,141,546
Air Freight & Logistics 110,102 — — 110,102
Airlines 37,543,716 — — 37,543,716
Automobiles 24,956,536 $ 4,204,488 — 29,161,024
Beverages 4,379,620 — — 4,379,620
Building Products 14,966,245 — — 14,966,245
Capital Markets 2,549,470 — — 2,549,470
Chemicals 29,157,618 — — 29,157,618
Commercial Banks 7,056,048 — — 7,056,048
Communications Equipment 16,937,004 — — 16,937,004
Computers & Peripherals 19,473,340 — — 19,473,340
Consumer Finance 11,335,073 — — 11,335,073
Diversified Financial Services 40,029,452 — — 40,029,452
Diversified Telecommunication Services 1,612,688 — — 1,612,688
Energy Equipment & Services 5,228,555 — — 5,228,555
Food & Staples Retailing 11,567,932 11,655,607 — 23,223,539
Food Products 1,915,542 — — 1,915,542
Health Care Providers & Services 30,316,694 — — 30,316,694
Household Durables 2,967,258 — — 2,967,258
Insurance 62,145,010 — — 62,145,010

JANUARY 31, 2014 5

Schedule of Investments (concluded) BlackRock Enhanced Capital and Income Fund, Inc. (CII)

Level 1 Level 2 Total
Assets: (concluded)
Investments: (concluded)
Long-Term Investments: (concluded)
Common Stocks: (concluded)
Internet & Catalog Retail $ 14,704,974 — — $ 14,704,974
Internet Software & Services 34,808,576 — — 34,808,576
IT Services 30,556,992 — — 30,556,992
Leisure Equipment & Products 2,184,942 — — 2,184,942
Media 22,922,847 — — 22,922,847
Metals & Mining 5,389,783 — — 5,389,783
Oil, Gas & Consumable Fuels 55,296,757 — — 55,296,757
Pharmaceuticals 56,151,770 — — 56,151,770
Real Estate Investment Trusts (REITs) 7,520,655 — — 7,520,655
Semiconductors & Semiconductor Equipment 23,911,804 — — 23,911,804
Software 10,288,404 — — 10,288,404
Wireless Telecommunication Services 33,313,234 — — 33,313,234
Warrants 114,000 — — 114,000
Short-Term Securities 19,742,290 — — 19,742,290
Total $ 643,296,477 $ 15,860,095 — $ 659,156,572
Level 1 Level 2 Level 3 Total
Derivative Financial Instruments 1
Liabilities:
Equity contracts $ (2,268,567 ) $ (2,869,928 ) — $ (5,138,495 )
Foreign currency exchange contracts (120 ) — — (120 )
Total $ (2,268,687 ) $ (2,869,928 ) — $ (5,138,615 )
1 Derivative
financial instruments are foreign currency exchange contracts and options written. Foreign currency exchange contracts are value at the unrealized appreciation/depreciation on the instrument and options written are shown at value.
The carrying amount for certain of the Trust’s assets and/or liabilities approximates fair value for financial reporting purposes. As of January 31, 2014,
such assets and/or liabilities are categorized within the disclosure hierarchy as follows:
Level 1 Level 2 Level 3 Total
Assets:
Foreign currency at value $ 4,824 — — $ 4,824
Cash pledged as collateral for options written 200,000 — — 200,000
Liabilities:
Bank overdraft — $ (59,261 ) — (59,261 )
Total $ 204,824 $ (59,261 ) — $ 145,563

There were no transfers between Levels during the period ended January 31, 2014.

6 JANUARY 31, 2014

Item 2 – Controls and Procedures
2(a) – The registrant’s principal executive and principal financial officers, or persons performing similar functions, have concluded that the registrant’s disclosure controls and
procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940, as amended (the “1940 Act”)) are effective as of a date within 90 days of the filing of this report based on the evaluation of these controls and procedures
required by Rule 30a-3(b) under the 1940 Act and Rule 13a-15(b) under the Securities Exchange Act of 1934, as amended.
2(b) – There were no changes in the registrant’s internal control over financial reporting (as defined in Rule 30a-3(d) under the 1940 Act) that occurred during the registrant’s
last fiscal quarter that have materially affected, or are reasonably likely to materially affect, the registrant’s internal control over financial reporting.
Item 3 – Exhibits
Certifications – Attached hereto

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.

BlackRock Enhanced Capital and Income Fund, Inc.
By: /s/ John M. Perlowski
John M. Perlowski
Chief Executive Officer (principal executive officer) of
BlackRock Enhanced Capital and Income Fund, Inc.
Date: March 25, 2014

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.

By:
John M. Perlowski
Chief Executive Officer (principal executive officer) of
BlackRock Enhanced Capital and Income Fund, Inc.
Date: March 25, 2014
By:
Neal J. Andrews
Chief Financial Officer (principal financial officer) of
BlackRock Enhanced Capital and Income Fund, Inc.
Date: March 25, 2014

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