Company: OIA
Filing Date: 2025-11-07
Form Type: N-CSRS
Source: 0001193125-25-271173
Chunk: 17

Company: Invesco Municipal Income Opportunities Trust
Filing Date: 2025-11-07
Form: N-CSRS
Chunk 17
---
 The ability to utilize capital loss carryforward in the future may be limited under the Internal Revenue Code and related regulations based on the results of future transactions. The Trust had a capital loss carryforward as of February 28, 2025, as follows:

| Capital Loss Carryforward* 
 Expiration                 |     | Short-Term |            |     | Long-Term |            |     | Total |            |
|:---------------------------|:----|:-----------|-----------:|:----|:----------|-----------:|:----|:------|-----------:|
| Not subject to expiration  |     | $          | 11,855,844 |     | $         | 27,434,936 |     | $     | 39,290,780 |

| * | Capital loss carryforward is reduced for limitations, if any, to the extent required by the Internal Revenue Code and may be further limited depending upon a variety of factors, including the realization of net unrealized gains or losses as of the date of any reorganization. |

NOTE 8–Investment Transactions The aggregate amount of investment securities (other than short-term securities, U.S. Government obligations and money market funds, if any) purchased and sold by the Trust during the six months ended August 31, 2025 was $66,505,720 and $54,494,249, respectively. As of August 31, 2025, the aggregate cost of investments, including any derivatives, on a tax basis listed below includes the adjustments for financial reporting purposes as of the most recently completed federal income tax reporting period-end:

| Unrealized Appreciation (Depreciation) of Investments on a Tax Basis |     |   |             |   |
|:---------------------------------------------------------------------|:----|:--|------------:|:--|
| Aggregate unrealized appreciation of investments                     |     | $ |  12,077,139 |   |
| Aggregate unrealized (depreciation) of investments                   |     |   | (31,744,131 | ) |
| Net unrealized appreciation (depreciation) of investments            |     | $ | (19,666,992 | ) |

Cost of investments for tax purposes is $431,311,621. NOTE 9–Common Shares of Beneficial Interest Transactions in common shares of beneficial interest were as follows:

|                                             |     | Six Months Ended |     |            |     |   Year Ended |     |            |
|:--------------------------------------------|:----