Company: OIA
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111534
Chunk: 25

Company: Invesco Municipal Income Opportunities Trust
Filing Date: 2025-05-02
Form: N-CSR
Chunk 25
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 Trust had incurred costs in connection with the issuance and/or the extension of the VMTP Shares. These costs were recorded as a deferred charge and were amortized over the term life of the VMTP Shares. Amortization of these costs is included in Interest, facilities and maintenance feeson the Statement of Operations. Dividends paid on the VMTP Shares (which are treated as interest expense for financial reporting purposes) were declared daily and paid monthly. The initial rate for dividends was equal to the sum of 1.05% per annum plus Securities Industry and Financial Markets Association Municipal Swap Index (the “SIFMA” Index).As of April 29, 2024, the dividend rate was equal to the SIFMA Index plus a spread of 1.07%, which was based on the long term preferred share ratings assigned to the VMTP Shares by a ratings agency. The average aggregate liquidation preference outstanding and the average annualized dividend rate of the VMTP Shares during the period March 1, 2024 through April 29, 2024 were $30,000,000 and 4.68%, respectively. Dividends paid on VMTP Shares are recognized as a component of Interest, facilities and maintenance feeson the Statement of Operations. NOTE 12—Dividends The Trust declared the following dividends to common shareholders from net investment income subsequent to February 28, 2025:

| Declaration Date |     | Amount per Share |     | Record Date |                |     | Payable Date |                |
| March 3, 2025    |     |          $0.0291 |     |             | March 17, 2025 |     |              | March 31, 2025 |
| March 24, 2025   |     |          $0.0291 |     |             | April 16, 2025 |     |              | April 30, 2025 |

| 26 |     | Invesco Municipal Income Opportunities Trust |

Report of Independent Registered Public Accounting Firm To the Board of Trustees and Shareholders of Invesco Municipal Income Opportunities Trust Opinion on the Financial Statements We have audited the accompanying statement of assets and liabilities, including the schedule of investments, of Invesco Municipal Income Opportunities Trust (the “Trust”) as of February 28, 2025, the related statements of operations and cash flows for the year ended February 28, 2025, the statement of changes in net assets for each of the two