Company: OIA
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111534
Chunk: 23

Company: Invesco Municipal Income Opportunities Trust
Filing Date: 2025-05-02
Form: N-CSR
Chunk 23
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 was $52,319,673 and $71,965,017, respectively. As of February 28, 2025, the aggregate cost of

| 25 |     | Invesco Municipal Income Opportunities Trust |

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                     |     | $ |  20,423,843 |   |
| Aggregate unrealized (depreciation) of investments                   |     |   | (18,702,609 | ) |
| Net unrealized appreciation of investments                           |     | $ |   1,721,234 |   |

Cost of investments for tax purposes is $422,659,097. NOTE 9—Reclassification of Permanent Differences Primarily as a result of differing book/tax treatment of market discounts, defaulted bonds, return of capital distributions and amortization and accretion on debt securities, on February 28, 2025, undistributed net investment income was increased by $1,379,894, undistributed net realized gain (loss) was increased by $40,728 and shares of beneficial interest was decreased by $1,420,622. This reclassification had no effect on the net assets of the Trust. NOTE 10—Common Shares of Beneficial Interest Transactions in common shares of beneficial interest were as follows:

|                                             |     |   Year Ended |            |     |   Year Ended |            |
|:--------------------------------------------|:----|-------------:|-----------:|:----|-------------:|-----------:|
|                                             |     | February 28, |            |     | February 29, |            |
|                                             |     |         2025 |            |     |         2024 |            |
| Beginning shares                            |     |              | 47,644,344 |     |              | 47,620,753 |
| Shares issued through dividend reinvestment |     |              |     32,480 |     |              |     23,591 |
| Ending shares                               |     |              | 47,676,824 |     |              | 47,644,344 |

The Trust may, when appropriate, purchase