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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: 811-21553

ING Global Equity Dividend and Premium
Opportunity Fund
(Exact name of registrant as specified in charter)

7337 East Doubletree Ranch Rd., Suite 100, Scottsdale, AZ 85258
(Address of principal executive offices)                (Zip code)

Huey P. Falgout, Jr., 7337 East Doubletree Ranch Road, Scottsdale, AZ 85258
(Name and address of agent for service)

Registrant’s telephone number, including area code: 1-800-992-0180

Date of fiscal year end:        February 28

Date of reporting period:     November 30, 2013


Item 1. Schedule of Investments

The schedules of investments as of the close of the reporting period are set forth below for:

ING Global Equity Dividend and Premium Opportunity Fund

The schedules are not audited.


ING GLOBAL EQUITY DIVIDEND AND PREMIUM
OPPORTUNITY FUND		 PORTFOLIO OF INVESTMENTS
as of November 30, 2013 (Unaudited)

Shares
  
  
  
 Value
   
 Percentage
of Net
Assets
 
COMMON STOCK: 98.1%
 
Australia: 0.6%
788,615
            
 
    
ALS Ltd./Queensland
       $   6,009,164             0.6   
 
 
Belgium: 0.5%
161,087
            
 
    
Belgacom S.A.
          4,784,304             0.5   
 
 
Brazil: 0.5%
557,490
            
 
    
Cia Energetica de Minas Gerais ADR
          4,655,041             0.5   
 
 
Canada: 4.5%
120,297
            
 
    
Canadian Imperial Bank of Commerce
          10,312,789             1.0   
322,421
            
@
    
Cenovus Energy, Inc.
          9,385,423             1.0   
431,964
            
 
    
Shaw Communications, Inc. — Class B
          9,943,852             1.0   
144,297
            
 
    
Thomson Reuters Corp.
          5,373,707             0.5   
214,531
            
@
    
TransCanada Corp.
          9,459,110             1.0   
 
            
 
    
 
          44,474,881             4.5   
 
 
China: 1.0%
2,970,000
            
 
    
BOC Hong Kong Holdings Ltd.
          10,028,645             1.0   
 
 
France: 8.1%
134,793
            
 
    
BNP Paribas
          10,100,686             1.0   
80,813
            
 
    
Capgemini S.A.
          5,259,108             0.5   
85,544
            
 
    
Casino Guichard Perrachon S.A.
          9,559,028             1.0   
200,337
            
 
    
Cie de Saint-Gobain
          10,634,161             1.1   
316,344
            
 
    
Eutelsat Communications
          9,294,429             1.0   
385,390
            
 
    
Gaz de France
          8,931,206             0.9   
145,197
            
 
    
Sanofi
          15,341,400             1.6   
154,025
            
 
    
Vinci S.A.
          9,890,956             1.0   
 
            
 
    
 
          79,010,974             8.1   
 
 
Germany: 4.3%
41,906
            
 
    
Bayer AG
          5,581,897             0.6   
203,287
            
 
    
Deutsche Bank AG
          9,759,041             1.0   
456,284
            
 
    
Deutsche Telekom AG
          7,233,741             0.7   
254,844
            
 
    
E.ON AG
          4,899,282             0.5   
112,646
            
 
    
Siemens AG
          14,868,567             1.5   
 
            
 
    
 
          42,342,528             4.3   
 
 
Hong Kong: 0.5%
709,000
            
 
    
Cheung Kong Infrastructure Holdings Ltd.
          4,675,035             0.5   
 
 
Israel: 1.0%
1,195,596
            
 
    
Israel Chemicals Ltd.
          10,179,000             1.0   
 
 
Italy: 1.6%
219,561
            
 
    
Assicurazioni Generali S.p.A.
          5,030,784             0.5   
422,987
            
 
    
ENI S.p.A.
          10,124,812             1.1   
 
            
 
    
 
          15,155,596             1.6   
 
 
Japan: 8.3%
95,800
            
 
    
Astellas Pharma, Inc.
          5,684,544             0.6   
152,900
            
 
    
Canon, Inc.
          5,092,600             0.5   
315,000
            
 
    
Hoya Corp.
          8,521,955             0.9   
582,600
            
 
    
Itochu Corp.
          7,360,118             0.8   
1,486,700
            
 
    
Mitsubishi UFJ Financial Group, Inc.
          9,601,876             1.0   
640,700
            
 
    
Mitsui & Co., Ltd.
          8,886,386             0.9   
951,600
            
 
    
Nissan Motor Co., Ltd.
          8,674,485             0.9   
116,200
            
 
    
Secom Co., Ltd.
          7,183,410             0.7   
203,100
            
 
    
Sumitomo Mitsui Financial Group, Inc.
          10,105,618             1.0   
200,400
            
 
    
Takeda Pharmaceutical Co., Ltd.
          9,743,419             1.0   
 
            
 
    
 
          80,854,411             8.3   
 
 
Netherlands: 2.6%
600,160
            
 
    
ArcelorMittal
          10,310,579             1.1   
440,455
            
 
    
Royal Dutch Shell PLC
          14,714,738             1.5   
 
            
 
    
 
          25,025,317             2.6   
 
 
Singapore: 2.0%
3,202,000
            
 
    
Singapore Telecommunications Ltd.
          9,483,506             1.0   
585,000
            
 
    
United Overseas Bank Ltd.
          9,750,335             1.0   
 
            
 
    
 
          19,233,841             2.0   
 
 
South Korea: 0.5%
223,966
            
 
    
SK Telecom Co., Ltd. ADR
          5,348,308             0.5   
 
 
Sweden: 1.5%
528,110
            
 
    
Telefonaktiebolaget LM Ericsson
          6,579,694             0.7   
611,062
            
 
    
Volvo AB — B Shares
          8,037,186             0.8   
 
            
 
    
 
          14,616,880             1.5   
 
 
Switzerland: 6.9%
296,274
            
 
    
Credit Suisse Group
          8,841,970             0.9   
191,720
            
 
    
Novartis AG
          15,157,390             1.5   
37,181
            
 
    
Roche Holding AG — Genusschein
          10,370,712             1.1   
1,036,212
            
@
    
STMicroelectronics NV
          8,166,585             0.8   
118,151
            
 
    
Swiss Re Ltd.
          10,499,528             1.1   
52,583
            
 
    
Zurich Insurance Group AG
          14,655,123             1.5   
 
            
 
    
 
          67,691,308             6.9   
 
 
Taiwan: 2.4%
671,100
            
 
    
MediaTek, Inc.
          9,863,288             1.0   
780,317
            
 
    
Taiwan Semiconductor Manufacturing Co., Ltd. ADR
          13,835,020             1.4   
 
            
 
    
 
          23,698,308             2.4   
 
 
United Kingdom: 10.2%
2,224,013
            
 
    
Barclays PLC
          9,855,744             1.0   
1,359,109
            
 
    
BP PLC
          10,688,540             1.1   
893,052
            
 
    
BT Group PLC
          5,452,453             0.6   
871,842
            
 
    
HSBC Holdings PLC
          9,736,585             1.0   
265,213
            
 
    
Imperial Tobacco Group PLC
          10,073,940             1.0   

ING GLOBAL EQUITY DIVIDEND AND PREMIUM
OPPORTUNITY FUND		 PORTFOLIO OF INVESTMENTS
as of November 30, 2013 (Unaudited) (Continued)

Shares
  
  
  
 Value
   
 Percentage
of Net
Assets
 
COMMON STOCK: (continued)
 
United Kingdom: (continued)
1,537,037
            
 
    
J Sainsbury PLC
       $  10,244,232             1.0   
434,167
            
 
    
Petrofac Ltd.
          8,994,083             0.9   
1,172,318
            
 
    
Rexam PLC
          9,574,063             1.0   
196,923
            
 
    
Rio Tinto PLC
          10,457,832             1.1   
4,098,083
            
@
    
Vodafone Group PLC
          15,193,217             1.5   
 
            
 
    
 
          100,270,689             10.2   
 
 
United States: 41.1%
204,211
            
 
    
AbbVie, Inc.
          9,894,023             1.0   
88,406
            
 
    
Amgen, Inc.
          10,085,357             1.0   
19,993
            
 
    
Apple, Inc.
          11,117,508             1.1   
208,388
            
 
    
Bristol-Myers Squibb Co.
          10,706,975             1.1   
113,580
            
 
    
Caterpillar, Inc.
          9,608,868             1.0   
297,450
            
 
    
CenturyTel, Inc.
          9,131,715             0.9   
79,366
            
 
    
Chevron Corp.
          9,717,573             1.0   
400,608
            
 
    
Cisco Systems, Inc.
          8,512,920             0.9   
250,022
            
 
    
Dow Chemical Co.
          9,765,859             1.0   
278,823
            
 
    
Eli Lilly & Co.
          14,002,491             1.4   
160,798
            
@
    
Ensco PLC
          9,499,946             1.0   
154,648
            
 
    
ExxonMobil Corp.
          14,456,495             1.5   
404,573
            
 
    
Freeport-McMoRan Copper & Gold, Inc.
          14,034,637             1.4   
566,581
            
 
    
General Electric Co.
          15,105,049             1.5   
412,764
            
 
    
Intel Corp.
          9,840,294             1.0   
110,841
            
 
    
Johnson & Johnson
          10,492,209             1.1   
194,324
            
 
    
JPMorgan Chase & Co.
          11,119,219             1.1   
79,967
            
 
    
KLA-Tencor Corp.
          5,107,492             0.5   
81,622
            
 
    
L Brands, Inc.
          5,304,614             0.5   
195,178
            
@
    
Macy’s, Inc.
          10,395,180             1.1   
99,000
            
 
    
McDonald’s Corp.
          9,639,630             1.0   
288,697
            
 
    
Metlife, Inc.
          15,067,096             1.5   
391,776
            
 
    
Microsoft Corp.
          14,938,419             1.5   
145,278
            
 
    
Molson Coors Brewing Co.
          7,651,792             0.8   
353,095
            
 
    
Northeast Utilities
          14,505,143             1.5   
103,531
            
@
    
Occidental Petroleum Corp.
          9,831,304             1.0   
475,587
            
 
    
Pfizer, Inc.
          15,090,376             1.5   
137,274
            
 
    
PNC Financial Services Group, Inc.
          10,563,234             1.1   
126,132
            
 
    
Procter & Gamble Co.
          10,622,837             1.1   
258,345
            
 
    
ProLogis, Inc.
          9,799,026             1.0   
432,927
            
 
    
Public Service Enterprise Group, Inc.
          14,152,384             1.4   
97,739
            
@
    
Seagate Technology
          4,793,121             0.5   
185,611
            
 
    
St. Jude Medical, Inc.
          10,843,395             1.1   
102,499
            
@
    
TAL International Group, Inc.
          5,600,545             0.6   
261,729
            
@
    
Tyco International Ltd.
          9,982,344             1.0   
256,878
            
 
    
UGI Corp.
          10,341,908             1.1   
48,269
            
@
    
VF Corp.
          11,322,942             1.2   
241,316
            
 
    
Wells Fargo & Co.
          10,622,730             1.1   
 
            
 
    
 
          403,266,650             41.1   
 
 
            
 
    
Total Common Stock
(Cost $835,314,739)
          961,320,880             98.1   
 
# of Contracts
  
  
  
 Value
   
 Percentage
of Net
Assets
 
PURCHASED OPTIONS: 0.1%
 
Options on Currencies: 0.1%
20,500,000
            
@
    
Call USD vs. JPY Put, Strike @ 104.500, Exp. 12/20/13 Counterparty: Deutsche Bank AG
          42,002             0.0   
18,000,000
            
@
    
Call USD vs. JPY Put, Strike @ 104.090, Exp. 02/20/14 Counterparty: Goldman Sachs & Co.
          210,488             0.0   
21,000,000
            
@
    
Call USD vs. JPY Put, Strike @ 102.040, Exp. 01/21/14 Counterparty: Barclays Bank PLC
          342,810             0.1   
16,500,000
            
@
    
Put EUR vs. Call USD, Strike @ 1.307, Exp. 12/20/13 Counterparty: JPMorgan Chase & Co.
          3,712             0.0   
14,000,000
            
@
    
Put EUR vs. Call USD, Strike @ 1.325, Exp. 01/21/14 Counterparty: Barclays Bank PLC
          45,043             0.0   
16,000,000
            
@
    
Put EUR vs. Call USD, Strike @ 1.312, Exp. 02/20/14 Counterparty: Barclays Bank PLC
          61,594             0.0   
45,000,000
            
@
    
Put GBP vs. Call USD, Strike @ 1.550, Exp. 12/06/13 Counterparty: Deutsche Bank AG
          873              0.0   
40,000,000
            
@
    
Put GBP vs. Call USD, Strike @ 1.568, Exp. 02/20/14 Counterparty: Barclays Bank PLC
          90,011             0.0   
45,000,000
            
@
    
Put GBP vs. Call USD, Strike @ 1.567, Exp. 01/21/14 Counterparty: Barclays Bank PLC
          40,806             0.0   
 
            
 
    
 
          837,339             0.1   
 
 
            
 
    
Total Purchased Options
(Cost $1,153,000)
          837,339             0.1   
 
 
            
 
    
Total Investments in Securities
(Cost $836,467,739)
       $ 962,158,219             98.2   
 
            
 
    
Assets in Excess of Other Liabilities
          18,084,928             1.8   
 
            
 
    
Net Assets
       $ 980,243,147             100.0   
 
@
   Non-income producing security

ADR
   American Depositary Receipt

  Cost for federal income tax purposes is $836,644,048.

Net unrealized appreciation consists of:
                        
Gross Unrealized Appreciation
               $ 145,801,507   
Gross Unrealized Depreciation
                  (20,287,336 )  
Net Unrealized Appreciation
               $ 125,514,171   
 

ING GLOBAL EQUITY DIVIDEND AND PREMIUM
OPPORTUNITY FUND		 PORTFOLIO OF INVESTMENTS
as of November 30, 2013 (Unaudited) (Continued)

Sector Diversification
  
 Percentage
of Net Assets
Financials
                  18.8 %  
Health Care
                  14.6   
Industrials
                  11.5   
Information Technology
                  11.3   
Energy
                  11.1   
Consumer Discretionary
                  7.2   
Materials
                  6.6   
Utilities
                  6.4   
Telecommunication Services
                  5.7   
Consumer Staples
                  4.9   
Options on Currencies
                  0.1   
Assets in Excess of Other Liabilities
                  1.8   
Net Assets
                  100.0 %  
 

Fair Value Measurements

The following is a summary of the fair valuations according to the inputs used as of November 30, 2013 in valuing the assets and liabilities:

        Quoted Prices
in Active Markets
for Identical
Investments
(Level 1)
     Significant
Other
Observable
Inputs #
(Level 2)
     Significant
Unobservable
Inputs
(Level 3)
     Fair Value
at
November 30, 2013
Asset Table
                                                                    
Investments, at fair value
                                                                    
Common Stock
                                                                     
Australia
               $ —           $ 6,009,164          $ —           $ 6,009,164   
Belgium
                  —              4,784,304             —              4,784,304   
Brazil
                  4,655,041             —              —              4,655,041   
Canada
                  44,474,881             —              —              44,474,881   
China
                  —              10,028,645             —              10,028,645   
France
                  —              79,010,974             —              79,010,974   
Germany
                  —              42,342,528             —              42,342,528   
Hong Kong
                  —              4,675,035             —              4,675,035   
Israel
                  —              10,179,000             —              10,179,000   
Italy
                  —              15,155,596             —              15,155,596   
Japan
                  —              80,854,411             —              80,854,411   
Netherlands
                  —              25,025,317             —              25,025,317   
Singapore
                  —              19,233,841             —              19,233,841   
South Korea
                  5,348,308             —              —              5,348,308   
Sweden
                  —              14,616,880             —              14,616,880   
Switzerland
                  —              67,691,308             —              67,691,308   
Taiwan
                  13,835,020             9,863,288             —              23,698,308   
United Kingdom
                  8,994,083             91,276,606             —              100,270,689   
United States
                  403,266,650             —              —              403,266,650   
Total Common Stock
                  480,573,983             480,746,897             —              961,320,880   
Purchased Options
                  —              837,339             —              837,339   
Total Investments, at fair value
               $ 480,573,983          $ 481,584,236          $ —           $ 962,158,219   
Other Financial Instruments+
                                                                    
Futures
                  865,493             —              —              865,493   
Total Assets
               $ 481,439,476          $ 481,584,236          $ —           $ 963,023,712   
Liabilities Table
                                                                    
Other Financial Instruments+
                                                                    
Written Options
               $ —           $ (18,705,275 )         $ —           $ (18,705,275 )  
Futures
                  (314,392 )            —              —              (314,392 )  
Total Liabilities
               $ (314,392 )         $ (18,705,275 )         $ —           $ (19,019,667 )  
 

+
   Other Financial Instruments are derivatives not reflected in the Portfolio of Investments and may include open forward foreign currency contracts, equity forwards, futures, swaps, and written options. Forward foreign currency contracts, equity forwards and futures are valued at the unrealized gain (loss) on the instrument. Swaps and written options are valued at the fair value of the instrument.

#
   The earlier close of the foreign markets gives rise to the possibility that significant events, including broad market moves, may have occurred in the interim and may materially affect the value of those securities. To account for this, the Fund may frequently value many of its foreign equity securities using fair value prices based on third party vendor modeling tools to the extent available. Accordingly, a portion of the Fund’s investments are categorized as Level 2 investments.


ING GLOBAL EQUITY DIVIDEND AND PREMIUM
OPPORTUNITY FUND		 PORTFOLIO OF INVESTMENTS
as of November 30, 2013 (Unaudited) (Continued)

ING Global Equity Dividend and Premium Opportunity Fund Open Futures Contracts on November 30, 2013:

Contract Description
  
 Number
of Contracts
   
 Expiration
Date
   
 Notional
Value
   
 Unrealized
Appreciation/
(Depreciation)
Long Contracts
                                                                    
FTSE 100 Index
                  240              12/20/13          $ 26,119,483          $ (176,492 )  
Nikkei 225 Index
                  296              12/12/13             22,688,662             865,493   
 
                                             $ 48,808,145          $ 689,001   
Short Contracts
                                                                    
Euro STOXX 50®
                  (187 )            12/20/13             (7,838,886 )            (83,030 )  
S&P 500 E-Mini
                  (79 )            12/20/13             (7,126,195 )            (54,870 )  
 
                                             $ (14,965,081 )         $ (137,900 )  
 

ING Global Equity Dividend and Premium Opportunity Fund Written OTC Options on November 30, 2013:

Number of
Contracts/
Notional
Amount
  
 Counterparty
   
 Description
   
 Exercise
Price
   
 Expiration
Date
   
 Premiums
Received
   
 Fair Value
Options on Indices
4,600
            
Credit Suisse Group AG
    
Call on S&P/ASX 200 Index
          3,045 .040  EUR      
12/20/13
       $ 385,061          $ (378,836)   
4,500
            
Goldman Sachs & Co.
    
Call on S&P/ASX 200 Index
          3,013 .610  EUR      
12/06/13
          379,998             (461,605)   
4,500
            
Morgan Stanley
    
Call on S&P/ASX 200 Index
          3,053 .570  EUR      
01/10/14
          385,007             (431,570)   
4,800
            
Barclays Bank PLC
    
Call on FTSE 100 Index
          6,703 .497  GBP      
12/20/13
          840,011             (296,386)   
5,000
            
Goldman Sachs & Co.
    
Call on FTSE 100 Index
          6,560 .570   GBP      
12/06/13
          890,883             (821,533)   
4,800
            
Morgan Stanley
    
Call on FTSE 100 Index
          6,683 .560  GBP      
01/10/14
          865,927             (614,753)   
163,600
            
BNP Paribas Bank
    
Call on Nikkei 225 Index
          14,589 .120  JPY      
12/06/13
          630,498             (1,725,979)   
160,000
            
JPMorgan Chase & Co.
    
Call on Nikkei 225 Index
          15,357 .594  JPY      
01/10/14
          881,026             (1,001,002)   
157,800
            
UBS
    
Call on Nikkei 225 Index
          14,268 .790  JPY      
12/20/13
          625,828             (2,202,282)   
58,800
            
Barclays Bank PLC
    
Call on S&P 500 Index
          1,755 .782   USD      
12/20/13
          1,848,919             (3,324,983)   
58,600
            
Goldman Sachs & Co.
    
Call on S&P 500 Index
          1,732 .630   USD      
12/06/13
          1,736,904             (4,297,049)   
57,000
            
Morgan Stanley
    
Call on S&P 500 Index
          1,788 .750   USD      
01/10/14
          1,759,020             (2,156,107)   
Options on Currencies
16,000,000
            
Barclays Bank PLC
    
Call EUR vs. Put USD
          1 .387  USD      
02/20/14
          67,200             (86,256)   
14,000,000
            
Barclays Bank PLC
    
Call EUR vs. Put USD
          1 .404  USD      
01/21/14
          56,000             (18,938)   
16,500,000
            
JPMorgan Chase & Co.
    
Call EUR vs. Put USD
          1 .385  USD      
12/20/13
          90,750             (15,620)   
40,000,000
            
Barclays Bank PLC
    
Call GBP vs. Put USD
          1 .655  USD      
02/20/14
          168,000             (312,671)   
45,000,000
            
Barclays Bank PLC
    
Call GBP vs. Put USD
          1 .656   USD      
01/21/14
          198,000             (242,277)   
45,000,000
            
Deutsche Bank AG
    
Call GBP vs. Put USD
          1 .638  USD      
12/20/13
          225,000             (263,525)   
21,000,000
            
Barclays Bank PLC
    
Put USD vs. Call JPY
          94 .130  USD      
01/21/14
          117,600             (9,013)   
20,500,000
            
Deutsche Bank AG
    
Put USD vs. Call JPY
          94 .300  USD      
12/20/13
          133,250             (361)   
18,000,000
            
Goldman Sachs & Co.
    
Put USD vs. Call JPY
          95 .850  USD      
02/20/14
          97,200             (44,529)   
 
            
 
    
 
     Total Written OTC Options       $ 12,382,082          $ (18,705,275)   
 

ING GLOBAL EQUITY DIVIDEND AND PREMIUM
OPPORTUNITY FUND		 PORTFOLIO OF INVESTMENTS
as of November 30, 2013 (Unaudited) (Continued)

A summary of derivative instruments by primary risk exposure is outlined in the following tables.

The fair value of derivative instruments as of November 30, 2013 was as follows:

Derivatives not accounted for as hedging instruments
 Fair Value    
 
Asset Derivatives
            
Instrument Type
               
Foreign exchange contracts
            
Investments in securities at value*
       $ 837,339   
Equity contracts
            
Futures contracts
          865,493   
Total Asset Derivatives
            
 
       $ 1,702,832   
Liability Derivatives
            
Instrument Type
               
Equity contracts
            
Futures contracts
       $ 314,392   
Equity contracts
            
Written options
          17,712,085   
Foreign exchange contracts
            
Written options
          993,190   
Total Liability Derivatives
            
 
       $ 19,019,667   
 

The following is a summary by counterparty of the fair value of OTC derivative instruments subject to Master Netting Agreements and collateral pledged (received), if at November 30, 2013:

        Barclays
Bank PLC
     BNP Paribas
Bank
     Credit Suisse
Group AG
     Deutsche
Bank AG
     Goldman
Sachs & Co.
     JPMorgan
Chase & Co.
     Morgan
Stanley
     UBS
     Totals
Assets:
                                                                                                                                                       
Purchased
Options
               $ 580,264          $ —           $ —           $ 42,875          $ 210,488          $ 3,712          $ —           $ —           $ 837,339   
Total Assets
               $ 580,264          $ —           $ —           $ 42,875          $ 210,488          $ 3,712          $ —           $ —           $ 837,339   
Liabilities:
                                                                                                                                                       
Written options
               $ 4,290,524          $ 1,725,979          $ 378,836          $ 263,886          $ 5,624,716          $ 1,016,622          $ 3,202,430          $ 2,202,282          $ 18,705,275   
Total
Liabilities
               $ 4,290,524          $ 1,725,979          $ 378,836          $ 263,886          $ 5,624,716          $ 1,016,622          $ 3,202,430          $ 2,202,282          $ 18,705,275   
 
Net OTC
derivative
instruments by
counterparty,
at fair value
               $ (3,710,260 )         $ (1,725,979 )         $ (378,836 )         $ (221,011 )         $ (5,414,228 )         $ (1,012,910 )         $ (3,202,430 )         $ (2,202,282 )            (17,867,936 )  
 
Total collateral
pledged by the
Fund/(Received
from counterparty)
               $ —           $ —           $ —           $ —           $ —           $ —           $ —           $ —           $ —    
Net Exposure(1)
               $ (3,710,260 )         $ (1,725,979 )         $ (378,836 )         $ (221,011 )         $ (5,414,228 )         $ (1,012,910 )         $ (3,202,430 )         $ (2,202,282 )         $ (17,867,936 )  
 
(1)
   Positive net exposure represents amounts due from each respective counterparty. Negative exposure represents amounts due from the Fund.


Item 2. Controls and Procedures.

(a)   
   Based on our evaluation conducted within 90 days of the filing date, hereof, the design and operation of the registrant’s disclosure controls and procedures are effective to ensure that material information relating to the registrant is made known to the certifying officers by others within the appropriate entities, particularly during the period in which Forms N-Q are being prepared, and the registrant’s disclosure controls and procedures allow timely preparation and review of the information for the registrant’s Form N-Q and the officer certifications of such Form N-Q.

(b)   
   There were no significant changes in the registrant’s internal controls over financial reporting that occurred during the registrant’s last fiscal quarter of the period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

Item 3. Exhibits.

A separate certification for each principal executive officer and principal financial officer of the registrant as required by Rule 30a-2 under the Act (17 CFR 270.30a-2) is attached hereto as EX-99.CERT.


SIGNATURES

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.

(Registrant):         ING Global Equity Dividend and Premium Opportunity Fund

By
/s/ Shaun P. Mathews
 
 
Shaun P. Mathews
President and Chief Executive Officer
 
 
Date:
January 24, 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
/s/ Shaun P. Mathews
    
 
 
Shaun P. Mathews
President and Chief Executive Officer
    
 
 
Date:
January 24, 2014
    
 
 
By
/s/ Todd Modic
    
 
 
Todd Modic
Senior Vice President and Chief Financial Officer
    
 
 
Date:
January 24, 2014