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Invesco Municipal Income Opportunities Trust

Regulatory Filings Jul 30, 2012

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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 811-05597

Invesco Municipal Income Opportunities Trust

(Exact name of registrant as specified in charter)

1555 Peachtree Street, N.E., Atlanta, Georgia 30309
(Address of principal executive offices) (Zip code)

Philip A. Taylor 1555 Peachtree Street, N.E., Atlanta, Georgia 30309

(Name and address of agent for service)

Registrant’s telephone number, including area code: (713) 626-1919

Date of fiscal year end: 2/28

Date of reporting period: 5/31/12

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link2 "Item 1. Schedule of Investments"

Item 1. Schedule of Investments.

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Invesco Municipal Income Opportunities Trust
Quarterly Schedule of Portfolio Holdings
May 31, 2012

invesco.com/us MS-CE-MIOPP-QTR-1 05/12 Invesco Advisers, Inc.

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Schedule of Investments May 31, 2012 (Unaudited)

Interest Maturity Principal — Amount
Rate Date (000) Value
Municipal Obligations–105.43%
Alabama–0.24%
Huntsville (City of) Special Care Facilities Financing Authority (Redstone Village); Series
2007, Retirement Facility RB 5.50 % 01/01/43 $ 370 $ 338,428
Arizona–3.08%
Casa Grande (City of) Industrial Development Authority (Casa Grande Regional Medical Center);
Series 2001 A, Ref. Hospital RB 7.63 % 12/01/29 400 412,608
Phoenix (City of) Industrial Development Authority (Great Hearts Academies); Series 2012, Education
RB 6.40 % 07/01/47 240 252,602
Pima (County of) Industrial Development Authority (Constellation Schools); Series 2008, Lease RB 7.00 % 01/01/38 1,225 1,236,123
Pima (County of) Industrial Development Authority (Global Water Resources, LLC); Series 2007, Water
& Wastewater RB (a) 6.55 % 12/01/37 800 831,528
Pima (County of) Industrial Development Authority (Noah Webster Basic Schools); Series 2004 A,
Education RB 6.00 % 12/15/24 500 507,250
Pinal (County of) Electric District No. 4; Series 2008, Electrical System RB 6.00 % 12/01/38 660 708,728
Quechan Indian Tribe of Fort Yuma (California & Arizona Governmental); Series 2008, RB 7.00 % 12/01/27 530 465,096
4,413,935
California–9.32%
Alhambra (City of) (Atherton Baptist Homes); Series 2010 A, RB 7.63 % 01/01/40 400 441,284
Bakersfield (City of); Series 2007 A, Wastewater RB (INS-AGM) (b)(c) 5.00 % 09/15/32 390 421,227
California (State of) Municipal Finance Authority (High Tech High-Media Arts); Series 2008 A,
Educational Facility RB (d) 5.88 % 07/01/28 335 338,474
California (State of) Municipal Finance Authority (Santa Rosa Academy); Series 2012 A, Charter
School Lease RB 6.00 % 07/01/42 400 395,580
California (State of) Statewide Communities Development Authority (California Baptist University);
Series 2007 A, RB 5.50 % 11/01/38 1,000 1,024,400
Series 2011, RB 7.25 % 11/01/31 400 468,556
California (State of) Statewide Communities Development Authority (Thomas Jefferson School of Law);
Series 2008 A, RB (d) 7.25 % 10/01/38 200 218,206
California (State of); Series 2004 B-1, VRD Unlimited Tax GO Bonds (LOC-Citibank, N.A.) (e)(f) 0.16 % 05/01/34 1,500 1,500,000
Daly City (City of) Housing Development Finance Agency (Franciscan Mobile Home Park Acquisition);
Series 2007 C, Ref. Third Tier Mobile Home Park RB 6.50 % 12/15/47 980 993,573
Desert Community College District (Election of 2004); Series 2007 C, Unlimited Tax CAB GO Bonds
(INS-AGM) (c)(g) 0.00 % 08/01/46 4,000 621,400
Golden State Tobacco Securitization Corp.;
Series 2007 A-1, Sr. Tobacco Settlement Asset-Backed RB 4.50 % 06/01/27 400 329,364
Series 2007 A-1, Sr. Tobacco Settlement Asset-Backed RB 5.13 % 06/01/47 2,850 2,061,661
National City (City of) Community Development Commission (National City Redevelopment); Series 2011,
Tax Allocation RB 7.00 % 08/01/32 400 479,228
Poway Unified School District (School Facilities Improvement); Series 2011, Unlimited Tax CAB GO
Bonds (g) 0.00 % 08/01/39 4,350 1,089,110
Riverside (County of) Redevelopment Agency (Mid-County Redevelopment Project Area); Series 2010 C,
Tax Allocation RB 6.25 % 10/01/40 400 408,328
Sacramento (County of) Community Facilities District No. 2005-2 (North Vineyard Station No. 1);
Series 2007 A, Special Tax RB 6.00 % 09/01/37 400 403,892
San Buenaventura (City of) (Community Memorial Health System); Series 2011, RB 7.50 % 12/01/41 400 475,228
San Francisco (City & County of) Redevelopment Financing Authority (Mission Bay South
Redevelopment); Series 2011 D, Tax Allocation RB 7.00 % 08/01/41 560 633,730
Southern California Logistics Airport Authority; Series 2008 A, Tax Allocation CAB RB (g) 0.00 % 12/01/44 7,235 351,259
Union City (City of) Community Redevelopment Agency (Community Redevelopment); Series 2011, Sub.
Lien Tax Allocation RB 6.88 % 12/01/33 600 692,358
13,346,858

See accompanying notes which are an integral part of this schedule.

Invesco Municipal Income Opportunities Trust

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Interest Maturity Principal — Amount
Rate Date (000) Value
Colorado–3.48%
Colorado (State of) Educational & Cultural Facilities Authority (National Jewish Federation Bond Program);
Series 2005 A-7, VRD RB (LOC-Bank of America, N.A.) (e)(f) 0.24 % 07/01/29 $ 500 $ 500,000
Colorado (State of) Health Facilities Authority (Christian Living Communities);
Series 2006 A, RB 5.75 % 01/01/37 600 611,316
Series 2009 A, RB 9.00 % 01/01/34 500 533,880
Colorado (State of) Health Facilities Authority (Total Longterm Care National Obligated Group); Series 2010 A, RB 6.25 % 11/15/40 400 440,640
Colorado (State of) Housing & Finance Authority; Series 1998 D-2, Sr. Single Family Program RB (a) 6.35 % 11/01/29 175 189,107
Colorado (State of) Regional Transportation District (Denver Transit Partners Eagle P3); Series 2010, Private
Activity RB 6.00 % 01/15/41 400 448,072
Copperleaf Metropolitan District No. 2; Series 2006, Limited Tax GO Bonds 5.95 % 12/01/36 1,000 701,060
Denver (City of) Convention Center Hotel Authority; Series 2006, Ref. Sr. RB (INS-SGI) (c) 5.00 % 12/01/35 370 377,174
Montrose (County of) Memorial Hospital Board of Trustees; Series 2003, Enterprise RB 6.00 % 12/01/33 400 416,716
Northwest Metropolitan District No. 3; Series 2005, Limited Tax GO Bonds 6.25 % 12/01/35 800 765,880
4,983,845
Connecticut–0.63%
Georgetown (City of) Special Taxing District; Series 2006 A, Unlimited Tax GO Bonds (d)(h) 5.13 % 10/01/36 1,970 900,960
Delaware–0.25%
Sussex (County of) (Cadbury at Lewes); Series 2006 A, First Mortgage RB 6.00 % 01/01/35 400 362,028
District of Columbia–0.77%
District of Columbia (Cesar Chavez Charter School); Series 2011, RB 7.88 % 11/15/40 400 450,088
District of Columbia; Series 2009 B, Ref. Sec. Income Tax RB (b) 5.00 % 12/01/25 540 646,904
1,096,992
Florida–12.94%
Alachua (County of) (North Florida Retirement Village, Inc.);
Series 2007, IDR 5.25 % 11/15/17 500 500,105
Series 2007, IDR 5.88 % 11/15/36 800 745,144
Series 2007, IDR 5.88 % 11/15/42 400 369,236
Alachua (County of) Health Facilities Authority (Terraces at Bonita Springs); Series 2011 A, RB 8.13 % 11/15/46 400 439,812
Beacon Lakes Community Development District; Series 2003 A, Special Assessment RB 6.90 % 05/01/35 715 734,662
Brevard (County of) Health Facilities Authority (Buena Vida Estates, Inc.); Series 2008, Residential Care Facility
RB 6.75 % 01/01/37 625 549,331
Broward (County of) (Civic Arena); Series 2006 A, Ref. Professional Sports Facilities Tax RB (INS-AGM) (b)(c) 5.00 % 09/01/23 2,960 3,213,524
Capital Trust Agency (Million Air One LLC); Series 2011, RB (a) 7.75 % 01/01/41 400 431,920
Collier (County of) Industrial Development Authority (Arlington Naples); Series 2011, Continuing Care Community BAN 14.00 % 05/15/15 200 201,810
Florida (State of) Mid-Bay Bridge Authority; Series 2011 A, Springing Lien RB 7.25 % 10/01/40 400 470,356
Florida Development Finance Corp. (Renaissance Charter School, Inc.); Series 2010 A, Educational Facilities RB 6.00 % 09/15/40 400 417,188
Lee (County of) Industrial Development Authority (Cypress Cove Health Park); Series 1997 A, Health Care Facilities
RB 6.38 % 10/01/25 400 359,320
Lee (County of) Industrial Development Authority (Lee County Community Charter Schools, LLC);
Series 2007 A, IDR 5.25 % 06/15/27 400 398,756
Series 2007 A, IDR 5.38 % 06/15/37 1,000 973,810
Miami-Dade (County of);
Series 2009, Sub. Special Obligation CAB RB (g) 0.00 % 10/01/39 2,000 433,260
Series 2009, Sub. Special Obligation CAB RB (g) 0.00 % 10/01/42 3,200 579,200
Midtown Miami Community Development District; Series 2004 A, Special Assessment RB 6.25 % 05/01/37 1,000 1,012,880
Orange (County of) Health Facilities Authority (Orlando Lutheran Towers, Inc.);
Series 2005, Ref. RB 5.70 % 07/01/26 500 506,245
Series 2007, First Mortgage RB 5.50 % 07/01/32 1,000 990,360

See accompanying notes which are an integral part of this schedule.

Invesco Municipal Income Opportunities Trust

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Interest Maturity Principal — Amount
Rate Date (000) Value
Florida–(continued)
Pinellas (County of) Health Facilities Authority (The Oaks of Clearwater); Series 2004, RB 6.25 % 06/01/34 $ 600 $ 616,956
Renaissance Commons Community Development District; Series 2005 A, Special Assessment RB 5.60 % 05/01/36 905 817,912
South Miami (City of) Health Facilities Authority (Baptist Health South Florida Obligated Group);
Series 2007, Hospital RB (b) 5.00 % 08/15/32 2,860 3,080,020
St. Johns (County of) Industrial Development Authority (Presbyterian Retirement Communities); Series
2010 A, RB 6.00 % 08/01/45 400 438,452
University Square Community Development District; Series 2007 A-1, Capital Improvement Special
Assessment RB 5.88 % 05/01/38 250 253,548
18,533,807
Georgia–1.28%
Atlanta (City of) (Beltline); Series 2009 B, Tax Allocation RB 7.38 % 01/01/31 400 442,092
Atlanta (City of) (Eastside); Series 2005 B, Tax Allocation RB 5.60 % 01/01/30 1,000 1,063,700
Clayton (County of) Development Authority (Delta Air Lines, Inc.); Series 2009 B, Special Facilities
RB (a) 9.00 % 06/01/35 300 325,404
1,831,196
Hawaii–1.39%
Hawaii (State of) Department of Budget & Finance (15 Craigside); Series 2009 A, Special Purpose
Senior Living RB 8.75 % 11/15/29 400 477,108
Hawaii (State of) Department of Budget & Finance (Hawaiian Electric Co., Inc. & Subsidiary); Series
2009, Special Purpose RB 6.50 % 07/01/39 400 464,348
Hawaii (State of) Department of Budget & Finance (Kahala Nui); Series 2003 A, Special Purpose RB 8.00 % 11/15/33 1,000 1,046,640
1,988,096
Idaho–0.62%
Idaho (State of) Health Facilities Authority (Valley Vista Care Corp.); Series 2007, Ref. RB 6.13 % 11/15/27 885 887,204
Illinois–12.86%
Bolingbrook (Village of) Special Services Area No. 1 (Forest City); Series 2005, Special Tax RB 5.90 % 03/01/27 750 674,767
Bolingbrook (Village of); Series 2005, Sales Tax RB 6.25 % 01/01/24 1,000 693,990
Chicago (City of) (Lakeshore East); Series 2002, Special Assessment Improvement RB 6.75 % 12/01/32 1,753 1,831,850
Chicago (City of); Series 2011, COP 7.13 % 05/01/25 430 462,994
Cook (County of) (Navistar International Corp.); Series 2010, Recovery Zone Facility RB 6.50 % 10/15/40 400 442,424
Illinois (State of) Finance Authority (Collegiate Housing Foundation- DeKalb II, LLC.- Northern
Illinois University); Series 2011, Student Housing RB 6.88 % 10/01/43 400 453,028
Illinois (State of) Finance Authority (Friendship Village of Schaumburg); Series 2010, RB 7.00 % 02/15/38 580 594,071
Illinois (State of) Finance Authority (Greenfields of Geneva); Series 2010 A, RB 8.00 % 02/15/30 450 476,104
Illinois (State of) Finance Authority (Kewanee Hospital); Series 2006, RB 5.00 % 08/15/26 395 391,801
Illinois (State of) Finance Authority (Luther Oaks); Series 2006 A, RB 6.00 % 08/15/39 750 730,320
Illinois (State of) Finance Authority (Montgomery Place); Series 2006 A, RB 5.75 % 05/15/38 800 784,128
Illinois (State of) Finance Authority (Park Place of Elmhurst); Series 2010 A, RB 8.25 % 05/15/45 400 414,564
Illinois (State of) Finance Authority (The Admiral at the Lake); Series 2010 A, RB 7.25 % 05/15/20 400 420,232
Illinois (State of) Finance Authority (The Landing at Plymouth Place); Series 2005 A, RB 6.00 % 05/15/37 1,000 807,080
Illinois (State of) Finance Authority (United Neighborhood Organization Charter School Network,
Inc.);
Series 2011, Ref. Charter School RB 6.88 % 10/01/31 200 220,108
Series 2011, Ref. Charter School RB 7.13 % 10/01/41 200 221,808
Illinois (State of) Finance Authority; Series 2003 A, RB 7.00 % 11/15/32 800 807,304
Illinois (State of) Metropolitan Pier & Exposition Authority (McCormick Place Expansion);
Series 2010 A, RB (b) 5.50 % 06/15/50 390 428,887
Series 2010 B, Ref. CAB RB (INS-AGM) (c)(g) 0.00 % 06/15/43 4,000 816,640
Illinois (State of) Regional Transportation Authority; Series 2003 A, RB (INS-NATL) (b)(c) 6.00 % 07/01/33 1,200 1,569,144
Illinois (State of) Toll Highway Authority; Series 2008 B, RB (b) 5.50 % 01/01/33 1,200 1,318,488

See accompanying notes which are an integral part of this schedule.

Invesco Municipal Income Opportunities Trust

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Interest Maturity Principal — Amount
Rate Date (000) Value
Illinois–(continued)
Long Grove (Village of) (Sunset Grove); Series 2010, Limited Obligation Tax Increment
Allocation RB 7.50 % 01/01/30 $ 400 $ 421,172
Pingree Grove (Village of) (Cambridge Lakes Learning Center); Series 2011, RB 8.50 % 06/01/41 400 432,908
Pingree Grove (Village of) Special Service Area No. 7 (Cambridge Lakes); Series 2006-1,
Special Tax RB 6.00 % 03/01/36 984 964,379
United City of Yorkville (City of) Special Service Area No. 2006-113 (Cannonball/Beecher
Road); Series 2007, Special Tax RB 5.75 % 03/01/28 975 973,898
Upper Illinois River Valley Development Authority (Pleasant View Luther Home); Series
2010, RB 7.38 % 11/15/45 400 424,288
Will (County of) & Kankakee (City of) Regional Development Authority (Senior Estates
Supportive Living); Series 2007, MFH RB (a) 7.00 % 12/01/42 640 654,573
18,430,950
Indiana–1.02%
Crown Point (City of) (Wittenberg Village); Series 2009 A, Economic Development RB 8.00 % 11/15/39 400 455,232
Indiana (State of) Finance Authority (King’s Daughters Hospital & Health Services);
Series 2010, Hospital RB 5.50 % 08/15/45 300 305,322
St. Joseph (County of) (Holy Cross Village at Notre Dame); Series 2006 A, Economic
Development RB 6.00 % 05/15/26 285 291,415
Vigo (County of) Hospital Authority (Union Hospital, Inc.); Series 2007, RB (d) 5.80 % 09/01/47 400 405,404
1,457,373
Iowa–1.76%
Cass (County of) (Cass County Memorial Hospital); Series 2010 A, Hospital RB 7.25 % 06/01/35 400 448,276
Iowa (State of) Finance Authority (Bethany Life Communities); Series 2006 A, Ref. Senior
Housing RB 5.55 % 11/01/41 1,000 968,970
Iowa (State of) Finance Authority (Madrid Home); Series 2007, Ref. Health Care Facility RB 5.90 % 11/15/37 750 708,188
Orange City (City of); Series 2008, Ref. Hospital Capital Loan RN 5.60 % 09/01/32 400 400,392
2,525,826
Kansas–0.40%
Olathe (City of) (Catholic Care Campus, Inc.); Series 2006 A, Senior Living Facility
RB 6.00 % 11/15/38 560 574,465
Kentucky–0.30%
Kentucky (State of) Economic Development Finance Authority (Masonic Home Independent
Living II); Series 2011, RB 7.38 % 05/15/46 400 436,736
Louisiana–1.41%
Lakeshore Villages Master Community Development District; Series 2007, Special
Assessment RB (h) 5.25 % 07/01/17 794 317,695
Louisiana (State of) Local Government Environmental Facilities & Community Development
Authority (Westlake Chemical Corp.); Series 2009 A, RB 6.50 % 08/01/29 400 462,572
Louisiana (State of) Public Facilities Authority (Lake Charles Memorial Hospital); Series
2007, Ref. Hospital RB (d) 6.38 % 12/01/34 400 420,256
Tobacco Settlement Financing Corp.; Series 2001 B, Tobacco Settlement Asset-Backed RB 5.88 % 05/15/39 800 813,600
2,014,123
Maine–0.32%
Maine (State of) Health & Higher Educational Facilities Authority (Maine General
Medical Center); Series 2011, RB 6.75 % 07/01/41 400 456,228
Maryland–1.65%
Baltimore (City of) (East Baltimore Research Park); Series 2008 A, Special Obligation
Tax Allocation RB 7.00 % 09/01/38 400 428,272
Harford (County of); Series 2011, Special Obligation Tax Allocation RB 7.50 % 07/01/40 400 443,160
Maryland (State of) Health & Higher Educational Facilities Authority (King Farm
Presbyterian Retirement Community); Series 2007 A, RB 5.30 % 01/01/37 750 659,190
Maryland (State of) Health & Higher Educational Facilities Authority (Washington
Christian Academy); Series 2006, RB (h) 5.50 % 07/01/38 800 320,008

See accompanying notes which are an integral part of this schedule.

Invesco Municipal Income Opportunities Trust

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Interest Maturity Principal — Amount
Rate Date (000) Value
Maryland–(continued)
Maryland (State of) Industrial Development Financing Authority (Our Lady of Good Counsel
High School Facility); Series 2005 A, Economic Development RB 6.00 % 05/01/35 $ 500 $ 515,850
2,366,480
Massachusetts–2.30%
Massachusetts (State of) Development Finance Agency (Linden Ponds, Inc. Facility);
Series 2011 A-1, RB 6.25 % 11/15/46 301 218,497
Series 2011 A-2, RB 5.50 % 11/15/46 16 9,907
Series 2011 B, CAB RB (g) 0.00 % 11/15/56 80 411
Massachusetts (State of) Development Finance Agency (Loomis Community); Series 1999 A, First
Mortgage RB 5.75 % 07/01/23 1,500 1,501,080
Massachusetts (State of) Development Finance Agency (Massachusetts Institute of Technology);
Series 2002 K, RB (b) 5.50 % 07/01/32 195 277,136
Massachusetts (State of) Development Finance Agency (The Groves in Lincoln); Series 2009 A,
Senior Living Facility RB 7.75 % 06/01/39 400 301,400
Massachusetts (State of) Development Finance Agency (Tufts Medical Center); Series 2011 I, RB 6.88 % 01/01/41 400 463,760
Massachusetts (State of); Series 2004 A, Ref. Limited Tax GO Bonds (INS-AMBAC) (b)(c) 5.50 % 08/01/30 390 528,739
3,300,930
Michigan–0.67%
Dearborn Economic Development Corp. (Henry Ford Village, Inc.); Series 2008, Ref. Limited
Obligation RB 7.00 % 11/15/28 500 515,905
Michigan (State of) Strategic Fund (The Dow Chemical Co.); Series 2003 A-1, Ref. Limited
Obligation RB (a)(i)(j) 6.75 % 06/02/14 400 443,548
959,453
Minnesota–3.74%
Anoka (City of) (The Homestead at Anoka, Inc.); Series 2011 A, Health Care Facilities RB 7.00 % 11/01/40 400 422,616
Bloomington (City of) Port Authority (Radisson Blu Mall of America, LLC); Series 2010,
Recovery Zone Facility RB 9.00 % 12/01/35 400 472,560
Brooklyn Park (City of) (Prairie Seeds Academy); Series 2009 A, Lease RB 9.25 % 03/01/39 450 522,076
Minneapolis (City of) (Fairview Health Services); Series 2008 A, Health Care System RB 6.75 % 11/15/32 600 724,302
Minnesota (State of) Tobacco Securitization Authority; Series 2011 B, Tobacco Settlement RB 5.25 % 03/01/31 400 446,348
North Oaks (City of) (Presbyterian Homes of North Oaks, Inc.); Series 2007, Senior Housing RB 6.13 % 10/01/39 750 784,725
Rochester (City of) (Samaritan Bethany, Inc.); Series 2009 A, Ref. Health Care & Housing RB 7.38 % 12/01/41 400 442,176
St. Paul (City of) Housing & Redevelopment Authority (Emerald Gardens); Series 2010, Ref. Tax
Increment Allocation RB 6.25 % 03/01/25 400 423,204
Wayzata (City of) (Folkestone Senior Living Community); Series 2012 A, Senior Housing RB 6.00 % 05/01/47 400 409,680
West St. Paul (City of) (Walker Thompson Hill, LLC); Series 2011A, Health Care Facilities RB 7.00 % 09/01/46 280 296,736
Winsted (City of) (St. Mary’s Care Center); Series 2010 A, Health Care RB 6.88 % 09/01/42 400 419,176
5,363,599
Mississippi–0.28%
Mississippi Business Finance Corp. (System Energy Resources, Inc.); Series 1998, PCR 5.88 % 04/01/22 400 401,064
Missouri–3.67%
Branson (City of) Regional Airport Transportation Development District; Series 2007 B,
Airport RB (a)(h) 6.00 % 07/01/37 500 127,890
Branson Hills Infrastructure Facilities Community Improvement District; Series 2007 A,
Special Assessment RB 5.50 % 04/01/27 750 529,598
Bridgeton (City of) Industrial Development Authority (Sarah Community); Series 2011 A, Ref. &
Improvement Senior Housing RB 6.38 % 05/01/35 400 416,672
Cass (County of); Series 2007, Hospital RB 5.63 % 05/01/38 400 404,256

See accompanying notes which are an integral part of this schedule.

Invesco Municipal Income Opportunities Trust

Folio /Folio

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Interest Maturity Principal — Amount
Rate Date (000) Value
Missouri–(continued)
Des Peres (City of) (West County Center); Series 2002 A, Ref. Tax Increment Allocation RB 5.75 % 04/15/20 $ 1,450 $ 1,451,203
Kansas City (City of) Industrial Development Authority (Ward Parkway Center Community Improvement
District); Series 2011, Sales Tax RB 6.75 % 10/01/41 400 415,144
Kirkwood (City of) Industrial Development Authority (Aberdeen Heights); Series 2010 A, Retirement
Community RB 8.25 % 05/15/39 400 468,968
St. Louis (County of) Industrial Development Authority (Grand Center Redevelopment); Series 2011,
Tax Increment Allocation Improvement RB 6.38 % 12/01/25 400 423,792
St. Louis (County of) Industrial Development Authority (Ranken-Jordan); Series 2007, Ref. Health
Facilities RB 5.00 % 11/15/22 250 253,380
St. Louis (County of) Industrial Development Authority (St. Andrew’s Resources for Seniors); Series
2007 A, Senior Living Facilities RB 6.38 % 12/01/41 750 769,777
5,260,680
Nebraska–0.31%
Gage (County of) Hospital Authority No. 1 (Beatrice Community Hospital & Health Center); Series
2010 B, Health Care Facilities RB 6.75 % 06/01/35 400 437,556
Nevada–1.59%
Director of the State of Nevada Department of Business & Industry (Las Vegas Monorail); Series
2000, Second Tier RB (h) 7.38 % 01/01/40 1,000 10
Henderson (City of) (Local Improvement District No. T-18); Series 2006, Special Assessment RB 5.30 % 09/01/35 450 244,854
Las Vegas (City of) Redevelopment Agency; Series 2009 A, Tax Increment Allocation RB 8.00 % 06/15/30 500 552,790
Mesquite (City of) (Special Improvement District No. 07-01-Anthem at Mesquite); Series 2007,
Special Assessment Local Improvement RB 6.00 % 08/01/23 960 926,631
Sparks (City of) (Local Improvement Districts No. 3-Legends at Sparks Marina); Series 2008, Special
Assessment Limited Obligation Improvement RB 6.50 % 09/01/20 520 547,414
2,271,699
New Hampshire–0.61%
New Hampshire (State of) Business Finance Authority (Huggins Hospital); Series 2009, First
Mortgage RB 6.88 % 10/01/39 400 433,664
New Hampshire (State of) Health & Education Facilities Authority (Rivermead); Series 2011 A, RB 6.88 % 07/01/41 400 437,988
871,652
New Jersey–4.76%
Essex (County of) Improvement Authority (Newark); Series 2010 A, RB 6.25 % 11/01/30 400 454,124
New Jersey (State of) Economic Development Authority (Continental Airlines, Inc.);
Series 1999, Special Facility RB (a) 6.25 % 09/15/19 400 401,616
Series 1999, Special Facility RB (a) 6.40 % 09/15/23 210 210,848
New Jersey (State of) Economic Development Authority (Lions Gate); Series 2005 A, First Mortgage RB 5.88 % 01/01/37 730 725,730
New Jersey (State of) Economic Development Authority (Presbyterian Home at Montgomery); Series 2001
A, First Mortgage RB 6.38 % 11/01/31 1,000 968,280
New Jersey (State of) Economic Development Authority (Seashore Gardens Living Center); Series 2006,
First Mortgage RB 5.38 % 11/01/36 700 603,603
New Jersey (State of) Economic Development Authority (United Methodist Homes); Series 1998, Ref. RB 5.13 % 07/01/25 2,000 1,960,720
New Jersey (State of) Health Care Facilities Financing Authority (St. Joseph’s Health Care System);
Series 2008, RB 6.63 % 07/01/38 400 464,732
Tobacco Settlement Financing Corp.;
Series 2007 1A, Asset-Backed RB 4.50 % 06/01/23 395 372,058
Series 2007 1A, Asset-Backed RB 5.00 % 06/01/29 400 361,688
Series 2007 1A, Asset-Backed RB 5.00 % 06/01/41 380 296,248
6,819,647

See accompanying notes which are an integral part of this schedule.

Invesco Municipal Income Opportunities Trust

Folio /Folio

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Interest Maturity Principal — Amount
Rate Date (000) Value
New Mexico–0.30%
New Mexico (State of) Hospital Equipment Loan Council (La Vida Llena); Series 2010 A, First Mortgage RB 6.13 % 07/01/40 $ 400 $ 432,780
New York–4.74%
Brooklyn Arena Local Development Corp. (Barclays Center);
Series 2009, PILOT CAB RB (g) 0.00 % 07/15/35 560 163,537
Series 2009, PILOT CAB RB (g) 0.00 % 07/15/46 4,000 632,280
Nassau (County of) Industrial Development Agency (Amsterdam at Harborside); Series 2007 A, Continuing Care Retirement
Community RB 6.50 % 01/01/27 625 420,081
New York & New Jersey (States of) Port Authority;
One Hundred Sixty-Ninth Series 2011, Consolidated RB (a)(b) 5.00 % 10/15/27 680 778,117
One Hundred Sixty-Ninth Series 2011, Consolidated RB (a)(b) 5.00 % 10/15/28 520 592,769
New York (City of) Industrial Development Agency (Polytechnic University); Series 2007, Ref. Civic Facility RB
(INS-ACA) (c) 5.25 % 11/01/37 500 524,835
New York (City of); Subseries 1993 E-2, VRD Unlimited Tax GO Bonds (LOC-JPMorgan Chase Bank, N.A.) (e)(f) 0.19 % 08/01/20 1,000 1,000,000
New York (State of) Dormitory Authority (Orange Regional Medical Center); Series 2008, RB 6.25 % 12/01/37 400 430,440
New York Liberty Development Corp. (Bank of America Tower at One Bryant Park); Series 2010, Ref. Second Priority
Liberty RB 6.38 % 07/15/49 400 450,940
New York Liberty Development Corp. (National Sports Museum); Series 2006 A, RB (d)(h) 6.13 % 02/15/19 1,000 10
Seneca (County of) Industrial Development Agency (Seneca Meadows, Inc.); Series 2005, RB (a)(d)(i)(j) 6.63 % 10/01/13 400 405,316
Suffolk (County of) Industrial Development Agency (Medford Hamlet Assisted Living); Series 2005, Assisted Living
Facility RB (a) 6.38 % 01/01/39 1,425 1,391,940
6,790,265
North Carolina–0.30%
North Carolina (State of) Medical Care Commission (WhiteStone); Series 2011 A, First Mortgage Retirement
Facilities RB 7.75 % 03/01/41 400 437,096
North Dakota–0.66%
Grand Forks (City of) (4000 Valley Square); Series 2006, Ref. Senior Housing RB 5.30 % 12/01/34 1,000 949,640
Ohio–2.60%
Centerville (City of) (Bethany Lutheran Village Continuing Care Facility Expansion); Series 2007 A, Health Care RB 6.00 % 11/01/38 600 611,328
Cuyahoga (County of) (Eliza Jennings Senior Care Network); Series 2007 A, Health Care & Independent Living Facilities
RB 5.75 % 05/15/27 850 860,736
Gallia (County of) (Holzer Health System Obligated Group); Series 2012, Ref. & Improvement Hospital Facilities RB 8.00 % 07/01/42 400 420,808
Lorain (County of) Port Authority (U.S. Steel Corp.); Series 2010, Recovery Zone Facility RB 6.75 % 12/01/40 400 451,776
Montgomery (County of) (St. Leonard); Series 2010, Ref. & Improvement Health Care & MFH RB 6.63 % 04/01/40 400 423,076
Ohio (State of) Air Quality Development Authority (FirstEnergy Generation Corp.); Series 2009 C, Ref. PCR 5.63 % 06/01/18 400 461,844
Toledo-Lucas (County of) Port Authority (Crocker Park Public Improvement); Series 2003, Special Assessment RB 5.38 % 12/01/35 480 491,899
3,721,467
Oklahoma–0.94%
Citizen Potawatomi Nation; Series 2004 A, Sr. Obligation Tax RB 6.50 % 09/01/16 500 493,155
Oklahoma (State of) Development Finance Authority (Inverness Village Community); Series 2012, Ref. Continuing Care
Retirement Community RB 6.00 % 01/01/32 400 419,888
Tulsa (County of) Industrial Authority (Montereau, Inc.); Series 2010 A, Senior Living Community RB 7.25 % 11/01/45 400 440,508
1,353,551

See accompanying notes which are an integral part of this schedule.

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Interest Maturity Principal — Amount
Rate Date (000) Value
Pennsylvania–4.09%
Allegheny (County of) Industrial Development Authority (Propel Charter School-Montour); Series
2010 A, Charter School RB 6.75 % 08/15/35 $ 390 $ 416,785
Bucks (County of) Industrial Development Authority (Ann’s Choice, Inc. Facility); Series 2005 A,
Retirement Community RB 6.13 % 01/01/25 1,500 1,518,585
Cumberland (County of) Municipal Authority (Asbury Pennsylvania Obligated Group); Series 2010, RB 6.13 % 01/01/45 385 401,601
Harrisburg (City of) Authority (Harrisburg University of Science); Series 2007 B, University RB 6.00 % 09/01/36 750 619,298
Montgomery (County of) Industrial Development Authority (Philadelphia Presbytery Homes, Inc.);
Series 2010, RB 6.63 % 12/01/30 400 444,524
Pennsylvania (State of) Intergovernmental Cooperation Authority (City of Philadelphia Funding
Program); Series 2009, Ref. Special Tax RB (b) 5.00 % 06/15/21 1,230 1,472,482
Washington (County of) Redevelopment Authority (Victory Centre Tanger Outlet Development); Series
2006 A, Tax Allocation RB (i)(j) 5.45 % 07/01/17 970 986,286
5,859,561
Puerto Rico–0.51%
Puerto Rico Sales Tax Financing Corp.;
First Subseries 2010 A, CAB RB (g) 0.00 % 08/01/34 1,600 475,856
First Subseries 2010 C, CAB RB (g) 0.00 % 08/01/39 1,200 255,552
731,408
Rhode Island–0.24%
Tobacco Settlement Financing Corp.; Series 2002 A, Asset-Backed RB 6.25 % 06/01/42 335 340,863
South Carolina–1.66%
Georgetown (County of) (International Paper Co.); Series 2000 A, Ref. Environmental Improvement
RB 5.95 % 03/15/14 300 323,664
Myrtle Beach (City of) (Myrtle Beach Air Force Base); Series 2006 A, Tax Increment Allocation RB 5.30 % 10/01/35 1,250 1,048,675
South Carolina (State of) Jobs-Economic Development Authority (The Woodlands at Furman);
Series 2012, Ref. RB 6.00 % 11/15/42 446 319,414
Series 2012, Ref. Sub. CAB RB (g) 0.00 % 11/15/47 191 932
South Carolina (State of) Jobs-Economic Development Authority (Wesley Commons); Series 2006, Ref.
First Mortgage Health Facilities RB 5.30 % 10/01/36 750 691,103
2,383,788
South Dakota–0.26%
Sioux Falls (City of) (Dow Rummel Village); Series 2006, Ref. Health Facilities RB 5.00 % 11/15/33 400 367,896
Tennessee–2.37%
Johnson City (City of) Health & Educational Facilities Board (Mountain States Health Alliance);
Series 2006 A, First Mortgage Hospital RB 5.50 % 07/01/31 800 838,472
Metropolitan Government of Nashville (City of) & Davidson (County of) Health & Educational
Facilities Board (Blakeford at Green Hills); Series 1998, Ref. RB 5.65 % 07/01/24 400 400,088
Shelby (County of) Health, Educational & Housing Facilities Board (The Village at Germantown);
Series 2003 A, Residential Care Facility Mortgage RB 7.25 % 12/01/34 750 753,998
Series 2006, Residential Care Facility Mortgage RB 6.25 % 12/01/34 475 443,821
Shelby (County of) Health, Educational & Housing Facilities Board (Trezevant Manor); Series 2006 A,
RB 5.75 % 09/01/37 500 501,815
Trenton (City of) Health & Educational Facilities Board (RHA/Trenton MR, Inc.); Series 2009, RB 9.25 % 04/01/39 400 450,468
3,388,662
Texas–8.74%
Alliance Airport Authority, Inc. (Federal Express Corp.); Series 2006, Ref. Special Facilities
RB (a) 4.85 % 04/01/21 500 536,280

See accompanying notes which are an integral part of this schedule.

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Interest Maturity Principal — Amount
Rate Date (000) Value
Texas–(continued)
Austin Convention Enterprises, Inc.; Series 2006 B, Ref. Second Tier Convention Center RB (d) 5.75 % 01/01/34 $ 600 $ 610,830
Capital Area Cultural Education Facilities Finance Corp. (The Roman Catholic Diocese of Austin); Series 2005
B, RB 6.13 % 04/01/45 400 435,324
Central Texas Regional Mobility Authority; Series 2011, Sub. Lien RB 6.75 % 01/01/41 400 446,572
Clifton Higher Education Finance Corp. (Uplift Education); Series 2010 A, Education RB 6.25 % 12/01/45 400 461,508
Decatur (City of) Hospital Authority (Wise Regional Health System); Series 2004 A, RB 7.13 % 09/01/34 700 735,469
HFDC of Central Texas, Inc. (Sears Tyler Methodist); Series 2009 A, RB 7.75 % 11/15/44 400 337,848
HFDC of Central Texas, Inc.; Series 2006 A, Retirement Facilities RB 5.75 % 11/01/36 400 385,264
Houston (City of) (Continental Airlines, Inc.);
Series 2001 E, Airport System Special Facilities RB (a) 6.75 % 07/01/21 425 426,611
Series 2001 E, Airport System Special Facilities RB (a) 6.75 % 07/01/29 215 215,924
Houston Higher Education Finance Corp. (Cosmos Foundation, Inc.); Series 2011 A, RB 6.88 % 05/15/41 400 488,200
La Vernia Higher Education Finance Corp. (Knowledge is Power Program, Inc.); Series 2009 A, RB 6.25 % 08/15/39 400 451,824
Lubbock Health Facilities Development Corp. (Carillon Senior LifeCare Community); Series 2005 A, Ref. First
Mortgage RB 6.50 % 07/01/26 875 899,640
North Texas Tollway Authority;
Series 2008 A, Ref. First Tier System RB (INS-BHAC) (b)(c) 5.75 % 01/01/48 1,200 1,364,484
Series 2011 B, Special Project System CAB RB (g) 0.00 % 09/01/37 2,800 710,976
San Antonio Convention Hotel Finance Corp. (Empowerment Zone); Series 2005 A, Contract RB (INS-AMBAC) (a)(c) 5.00 % 07/15/39 400 401,064
Tarrant County Cultural Education Facilities Finance Corp. (Mirador); Series 2010 A, Retirement Facility RB 8.13 % 11/15/39 400 425,844
Tarrant County Cultural Education Facilities Finance Corp. (Northwest Senior Housing Corp.-Edgemere); Series
2006 A, Retirement Facility RB 6.00 % 11/15/36 450 463,059
Texas (State of) Turnpike Authority (Central Texas Turnpike System); Series 2002, CAB RB (INS-AMBAC) (c)(g) 0.00 % 08/15/33 1,665 469,996
Texas Private Activity Bond Surface Transportation Corp. (LBJ Infrastructure); Series 2010, Sr. Lien RB 7.00 % 06/30/40 400 476,984
Texas Private Activity Bond Surface Transportation Corp. (NTE Mobility Partners LLC North Tarrant Express
Management Lanes); Series 2009, Sr. Lien RB 6.88 % 12/31/39 400 469,708
Texas State Public Finance Authority Charter School Finance Corp. (Odyssey Academy, Inc.); Series 2010 A,
Education RB 7.13 % 02/15/40 400 437,264
Travis County Health Facilities Development Corp. (Westminster Manor); Series 2010, RB 7.00 % 11/01/30 400 460,324
Tyler Health Facilities Development Corp. (Mother Frances Hospital Regional Health Care Center); Series 2007,
Ref. Hospital RB 5.00 % 07/01/33 400 408,344
12,519,341
Utah–0.29%
Utah (State of) Charter School Finance Authority (North Davis Preparatory Academy); Series 2010, Charter
School RB 6.38 % 07/15/40 400 413,780
Vermont–0.34%
Vermont (State of) Economic Development Authority (Wake Robin Corp.); Series 2012, Mortgage RB 5.40 % 05/01/33 480 490,478
Virginia–1.61%
Chesterfield (County of) Economic Development Authority (Brandermill Woods); Series 1998, Ref. Mortgage
RB (d) 6.50 % 01/01/28 800 801,664
Lexington (City of) Industrial Development Authority (Kendal at Lexington); Series 2007 A, Residential Care
Facilities Mortgage RB 5.50 % 01/01/37 420 416,623
Peninsula Town Center Community Development Authority; Series 2007, Special Obligation RB 6.45 % 09/01/37 115 121,195
Virginia (State of) Small Business Financing Authority (Elizabeth River Crossings Opco, LLC); Series 2012,
Sr. Lien RB (a) 5.50 % 01/01/42 400 420,524
Virginia (State of) Small Business Financing Authority (Hampton Roads Proton Beam Therapy Institute at
Hampton University, LLC); Series 2009, RB (d) 9.00 % 07/01/39 500 541,350
2,301,356

See accompanying notes which are an integral part of this schedule.

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Interest Maturity Principal — Amount
Rate Date (000) Value
Washington–2.73%
King (County of) Public Hospital District No. 4 (Snoqualmie Valley Hospital);
Series 2009, Ref. & Improvement Limited Tax GO Bonds 7.25 % 12/01/38 $ 400 $ 412,056
Series 2011, Ref. & Improvement Limited Tax GO Bonds 7.00 % 12/01/40 400 429,548
King (County of); Series 2011 B, Ref. Sewer RB (b) 5.00 % 01/01/34 1,200 1,363,380
Seattle Industrial Development Corp. (Northwest Airlines, Inc.); Series 2001, Special
Facilities RB (a) 7.25 % 04/01/30 650 650,026
Washington (State of) Health Care Facilities Authority (Central Washington Health
Services Association); Series 2009, RB 7.00 % 07/01/39 400 458,624
Washington (State of) Health Care Facilities Authority (Seattle Cancer Care Alliance);
Series 2009, RB 7.38 % 03/01/38 500 604,675
3,918,309
West Virginia–0.28%
West Virginia (State of) Hospital Finance Authority (Thomas Health System); Series
2008, RB 6.50 % 10/01/38 400 407,208
Wisconsin–1.12%
Wisconsin (State of) Health & Educational Facilities Authority (Prohealth Care, Inc.
Obligated Group); Series 2009, RB 6.38 % 02/15/29 600 696,624
Wisconsin (State of) Health & Educational Facilities Authority (St. John’s Community,
Inc.); Series 2009 A, RB 7.63 % 09/15/39 400 456,488
Wisconsin (State of) Public Finance Authority (Glenridge Palmer Ranch); Series 2011 A,
Continuing Care Retirement Community RB 8.25 % 06/01/46 400 455,316
1,608,428
TOTAL INVESTMENTS (k) –105.43% (Cost $146,533,763) 151,047,687
FLOATING RATE NOTE OBLIGATIONS–(6.58)%
Notes with interest rates ranging from 0.18% to 0.38% at 05/31/12 and contractual
maturities of collateral ranging from 06/15/21 to 06/15/50 (See Note 1D) (l) (9,435,000 )
OTHER ASSETS LESS LIABILITIES–1.15% 1,650,913
NET ASSETS–100.00% $ 143,263,600

Investment Abbreviations:

ACA — ACA Financial Guaranty Corp.
AGM — Assured Guaranty Municipal Corp.
AMBAC — American Municipal Bond Assurance Corp.
BAN — Bond Anticipation Notes
BHAC — Berkshire Hathaway Assurance Corp.
CAB — Capital Appreciation Bonds
COP — Certificates of Participation
GO — General Obligation
IDR — Industrial Development Revenue Bonds
INS — Insurer
LOC — Letter of Credit
MFH — Multi-Family Housing
NATL — National Public Finance Guarantee Corp.
PCR — Pollution Control Revenue Bonds
PILOT — Payment-in-Lieu-of-Tax
RB — Revenue Bonds
Ref. — Refunding
RN — Revenue Notes
SGI — Syncora Guarantee, Inc.
Sec. — Secured
Sr. — Senior
Sub. — Subordinated
VRD — Variable Rate Demand

See accompanying notes which are an integral part of this schedule.

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Notes to Schedule of Investments:

(a) Security subject to the alternative minimum tax.
(b) Underlying security related to Dealer Trusts entered into by the Trust. See Note 1D.
(c) Principal and/or interest payments are secured by the bond insurance company listed.
(d) Security purchased or received in a transaction exempt from registration under the Securities Act of 1933, as amended. The security may
be resold pursuant to an exemption from registration under the 1933 Act, typically to qualified institutional buyers. The aggregate
value of these securities at May 31, 2012 was $4,642,470, which represented 3.24% of the Trust’s Net Assets.
(e) Demand security payable upon demand by the Trust at specified time intervals no greater than thirteen months. Interest rate is
redetermined periodically. Rate shown is the rate in effect on May 31, 2012.
(f) Principal and interest payments are fully enhanced by a letter of credit from the bank listed or a predecessor bank, branch or subsidiary.
(g) Zero coupon bond issued at a discount.
(h) Defaulted security. Currently, the issuer is partially or fully in default with respect to interest payments. The aggregate value of
these securities at May 31, 2012 was $1,666,573, which represented 1.16% of the Trust’s Net Assets
(i) Security has an irrevocable call by the issuer or mandatory put by the holder. Maturity date reflects such call or put.
(j) Interest or dividend rate is redetermined periodically. Rate shown is the rate in effect on May 31, 2012.
(k) Entities may either issue, guarantee, back or otherwise enhance the credit quality of a security. The entities are not primarily
responsible for the issuer’s obligation but may be called upon to satisfy issuer’s obligations. No concentration of any single entity
was greater than 5%.
(l) Floating rate note obligations related to securities held. The interest rates shown reflect the rates in effect at May 31, 2012. At May
31, 2012, the Trust’s investments with a value of $17,055,301 are held by Dealer Trusts and serve as collateral for the $9,435,000 in the
floating rate note obligations outstanding at that date.

See accompanying notes which are an integral part of this schedule.

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Notes to Quarterly Schedule of Portfolio Holdings May 31, 2012 (Unaudited)

NOTE 1 — Significant Accounting Policies

A. Security Valuations – Securities, including restricted securities, are valued according to the following policy.

Securities are fair valued using an evaluated quote provided by an independent pricing service approved by the Board of Trustees. Evaluated quotes provided by the pricing service may be determined without exclusive reliance on quoted prices and may reflect appropriate factors such as institution-size trading in similar groups of securities, yield, quality, coupon rate, maturity, type of issue, individual trading characteristics and other market data. Securities with a demand feature exercisable within one to seven days are valued at par. Debt securities are subject to interest rate and credit risks. In addition, all debt securities involve some risk of default with respect to interest and principal payments.

Securities for which market quotations either are not readily available or are unreliable are valued at fair value as determined in good faith by or under the supervision of the Trust’s officers following procedures approved by the Board of Trustees. Some of the factors which may be considered in determining fair value are fundamental analytical data relating to the investment; the nature and duration of any restrictions on transferability or disposition; trading in similar securities by the same issuer or comparable companies; relevant political, economic or issuer specific news; and other relevant factors under the circumstances.

Valuations change in response to many factors including the historical and prospective earnings of the issuer, the value of the issuer’s assets, general economic conditions, interest rates, investor perceptions and market liquidity. Because of the inherent uncertainties of valuation, the values reflected in the financial statements may materially differ from the value received upon actual sale of those investments.

B. Securities Transactions and Investment Income – Securities transactions are accounted for on a trade date basis. Realized gains or losses on sales are computed on the basis of specific identification of the securities sold. Interest income is recorded on the accrual basis from settlement date. Dividend income (net of withholding tax, if any) is recorded on the ex-dividend date. Bond premiums and discounts are amortized and/or accreted for financial reporting purposes.

The Trust may periodically participate in litigation related to Trust investments. As such, the Trust may receive proceeds from litigation settlements. Any proceeds received are included in the Statement of Operations as realized gain (loss) for investments no longer held and as unrealized gain (loss) for investments still held.

Brokerage commissions and mark ups are considered transaction costs and are recorded as an increase to the cost basis of securities purchased and/or a reduction of proceeds on a sale of securities. Such transaction costs are included in the determination of net realized and unrealized gain (loss) from investment securities reported in the Statement of Operations and the Statement of Changes in Net Assets and the net realized and unrealized gains (losses) on securities per share in the Financial Highlights. Transaction costs are included in the calculation of the Trust’s net asset value and, accordingly, they reduce the Trust’s total returns. These transaction costs are not considered operating expenses and are not reflected in net investment income reported in the Statement of Operations and Statement of Changes in Net Assets, or the net investment income per share and ratios of expenses and net investment income reported in the Financial Highlights, nor are they limited by any expense limitation arrangements between the Trust and the investment adviser.

| C. | Country Determination – For the purposes of making investment selection decisions and
presentation in the Schedule of Investments, the investment adviser may determine the country
in which an issuer is located and/or credit risk exposure based on various factors. These
factors include the laws of the country under which the issuer is organized, where the issuer
maintains a principal office, the country in which the issuer derives 50% or more of its total
revenues and the country that has the primary market for the issuer’s securities, as well as
other criteria. Among the other criteria that may be evaluated for making this determination
are the country in which the issuer maintains 50% or more of its assets, the type of security,
financial guarantees and enhancements, the nature of the collateral and the sponsor
organization. Country of issuer and/or credit risk exposure has been determined to be the
United States of America, unless otherwise noted. |
| --- | --- |
| D. | Floating Rate Note Obligations – The Trust invests in inverse
floating rate securities, such as Residual Interest
Bonds (“RIBs”) or Tender Option Bonds (“TOBs”) for investment
purposes and to enhance the yield of the Trust. Inverse
floating rate investments tend to underperform the market for
fixed rate bonds in a rising interest rate environment, but
tend to outperform the market for fixed rate bonds when
interest rates decline or remain relatively stable. Such
transactions may be purchased in the secondary market without
first owning the underlying bond or by the sale of fixed rate
bonds by the Trust to special purpose trusts established by a
broker dealer (“Dealer Trusts”) in exchange for cash |

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D. Floating Rate Note Obligations – (continued) and residual interests in the Dealer Trusts’ assets and cash flows, which are in the form of inverse floating rate securities. The Dealer Trusts finance the purchases of the fixed rate bonds by issuing floating rate notes to third parties and allowing the Trust to retain residual interest in the bonds. The floating rate notes issued by the Dealer Trusts have interest rates that reset weekly and the floating rate note holders have the option to tender their notes to the Dealer Trusts for redemption at par at each reset date. The residual interests held by the Trust (inverse floating rate investments) include the right of the Trust (1) to cause the holders of the floating rate notes to tender their notes at par at the next interest rate reset date, and (2) to transfer the municipal bond from the Dealer Trusts to the Trust, thereby collapsing the Dealer Trusts.

TOBs are presently classified as private placement securities. Private placement securities are subject to restrictions on resale because they have not been registered under the Securities Act of 1933, as amended or are otherwise not readily marketable. As a result of the absence of a public trading market for these securities, they may be less liquid than publicly traded securities. Although these securities may be resold in privately negotiated transactions, the prices realized from these sales could be less than those originally paid by the Trust or less than what may be considered the fair value of such securities.

The Trust accounts for the transfer of bonds to the Dealer Trusts as secured borrowings, with the securities transferred remaining in the Trust’s investment assets, and the related floating rate notes reflected as Trust liabilities under the caption Floating rate note obligations on the Statement of Assets and Liabilities. The Trust records the interest income from the fixed rate bonds under the caption Interest and records the expenses related to floating rate obligations and any administrative expenses of the Dealer Trusts a component of Interest, facilities and maintenance fees on the Statement of Operations.

The Trust generally invests in inverse floating rate securities that include embedded leverage, thus exposing the Trust to greater risks and increased costs. The primary risks associated with inverse floating rate securities are varying degrees of liquidity and the changes in the value of such securities in response to changes in market rates of interest to a greater extent than the value of an equal principal amount of a fixed rate security having similar credit quality, redemption provisions and maturity which may cause the Trust’s net asset value to be more volatile than if it had not invested in inverse floating rate securities. In certain instances, the short-term floating rate interests created by the special purpose trust may not be able to be sold to third parties or, in the case of holders tendering (or putting) such interests for repayment of principal, may not be able to be remarketed to third parties. In such cases, the special purpose trust holding the long-term fixed rate bonds may be collapsed. In the case of RIBs or TOBs created by the contribution of long-term fixed income bonds by the Trust, the Trust will then be required to repay the principal amount of the tendered securities. During times of market volatility, illiquidity or uncertainty, the Trust could be required to sell other portfolio holdings at a disadvantageous time to raise cash to meet that obligation.

E. Other Risks – The value of, payment of interest on, repayment of principal for and the ability to sell a municipal security may be affected by constitutional amendments, legislative enactments, executive orders, administrative regulations, voter initiatives and the economics of the regions in which the issuers are located.

Since many municipal securities are issued to finance similar projects, especially those relating to education, health care, transportation and utilities, conditions in those sectors can affect the overall municipal securities market and a Trust’s investments in municipal securities.

There is some risk that a portion or all of the interest received from certain tax-free municipal securities could become taxable as a result of determinations by the Internal Revenue Service.

NOTE 2 — Additional Valuation Information

Generally Accepted Accounting Principles (“GAAP”) defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, under current market conditions. GAAP establishes a hierarchy that prioritizes the inputs to valuation methods giving the highest priority to readily available unadjusted quoted prices in an active market for identical assets (Level 1) and the lowest priority to significant unobservable inputs (Level 3) generally when market prices are not readily available or are unreliable. Based on the valuation inputs, the securities or other investments are tiered into one of three levels. Changes in valuation methods may result in transfers in or out of an investment’s assigned level:

| Level 1 – | Prices are determined using quoted prices in an active market for identical
assets. |
| --- | --- |
| Level 2 – | Prices are determined using other significant observable inputs.
Observable inputs are inputs that other market participants may use in pricing a
security. These may include quoted prices for similar securities, interest rates,
prepayment speeds, credit risk, yield curves, loss severities, default rates, discount
rates, volatilities and others. |

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Level 3 – Prices are determined using significant unobservable inputs. In situations where quoted prices or observable inputs are unavailable (for example, when there is little or no market activity for an investment at the end of the period), unobservable inputs may be used. Unobservable inputs reflect the Trust’s own assumptions about the factors market participants would use in determining fair value of the securities or instruments and would be based on the best available information.

The following is a summary of the tiered valuation input levels, as of May 31, 2012. The level assigned to the securities valuations may not be an indication of the risk or liquidity associated with investing in those securities. Because of the inherent uncertainties of valuation, the values reflected in the financial statements may materially differ from the value received upon actual sale of those investments.

Level 1 Level 2 Level 3 Total
Municipal Obligations $ — $ 151,047,687 $ — $ 151,047,687

NOTE 3 — Investment Securities

The aggregate amount of investment securities (other than short-term securities, U.S. Treasury obligations and money market funds, if any) purchased and sold by the Trust during the three months ended May 31, 2012 was $4,683,454 and $5,723,928, respectively. Cost of investments on a tax basis includes the adjustments for financial reporting purposes as of the most recently completed federal income tax reporting period-end.

Unrealized Appreciation (Depreciation) of Investment Securities on a Tax Basis — Aggregate unrealized appreciation of investment securities $ 11,676,565
Aggregate unrealized (depreciation) of investment securities (7,118,732 )
Net unrealized appreciation of investment securities $ 4,557,833
Cost of investments for tax purposes is $146,489,854.

NOTE 4 — Significant Event

The Board of Trustees of the Trust (the “Board”) approved the redomestication of the Trust, a Massachusetts business trust, into a Delaware statutory trust pursuant to an Agreement and Plan of Redomestication (the “Redomestication”). The Board also approved an Agreement and Plan of Merger pursuant to which Invesco Municipal Income Opportunities Trust II and Invesco Municipal Income Opportunities Trust III (each “Target Trust”) would merge with and into the Trust in accordance with the Delaware Statutory Trust Act (the “Merger”). As a result of the Merger, all of the assets and liabilities on each Target Trust will become assets and liabilities of the Trust and each Target Trust’s shareholders will become shareholders of the Trust. The Redomestication and Merger are subject to shareholder approval.

Invesco Municipal Income Opportunities Trust

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Item 2. Controls and Procedures.

| (a) | As of June 12, 2012, an evaluation was performed under the supervision and with the
participation of the officers of the Registrant, including the Principal Executive Officer
(“PEO”) and Principal Financial Officer (“PFO”), to assess the effectiveness of the
Registrant’s disclosure controls and procedures, as that term is defined in Rule 30a-3(c)
under the Investment Company Act of 1940 (“Act”), as amended. Based on that evaluation,
the Registrant’s officers, including the PEO and PFO, concluded that, as of June 12, 2012,
the Registrant’s disclosure controls and procedures were reasonably designed so as to
ensure: (1) that information required to be disclosed by the Registrant on Form N-Q is
recorded, processed, summarized and reported within the time periods specified by the
rules and forms of the Securities and Exchange Commission; and (2) that material
information relating to the Registrant is made known to the PEO and PFO as appropriate to
allow timely decisions regarding required disclosure. |
| --- | --- |
| (b) | There have been no changes in the Registrant’s internal control over financial
reporting (as defined in Rule 30a-3(d) under the 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 of PEO and PFO as required by Rule 30a-2(a) under the Investment Company Act of 1940.

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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: Invesco Municipal Income Opportunities Trust

By:
Philip A. Taylor
Principal Executive Officer
Date: July 30, 2012

Pursuant to the requirements of the Securities and 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/ Philip A. Taylor
Philip A. Taylor
Principal Executive Officer
Date: July 30, 2012
By: /s/ Sheri Morris
Sheri Morris
Principal Financial Officer
Date: July 30, 2012

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link1 "EXHIBIT INDEX"

EXHIBIT INDEX

Certifications of Principal Executive Officer (“PEO”) and Principal Financial Officer (“PFO”) as required by Rule 30a-2(a) under the Investment Company Act of 1940, as amended.

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