Sub-Item 77M
MERGERS
AIM INVESTMENT FUNDS (INVESCO INVESTMENT FUNDS)
INTERNATIONAL GROWTH EQUITY PORTFOLIO TO INVESCO INTERNATIONAL GROWTH EQUITY
FUND
On December 1, 2009, the Board of Trustees of AIM Investment Funds (Invesco
Investment Funds) (formerly known as AIM Investment Funds) ("AIF") approved an
Agreement and Plan of Reorganization (the "Agreement"). On May 11, 2010, at a
Special Meeting for shareholders of International Growth Equity Portfolio (the
"Fund"), shareholders approved the Agreement that provided for the combination
of the Fund with Invesco International Growth Equity Fund, (the "Acquiring
Fund"), an investment portfolio of AIF (the "Reorganization"). Pursuant to the
Agreement, on June 1, 2010, all of the assets of the Fund were transferred to
the Acquiring Fund. The Acquiring Fund assumed all of the liabilities of the
Fund, and AIF issued Class A shares of the Acquiring Fund to the Fund's Class P
shareholders and Class Y shares of the Acquiring Fund to the Fund's Class I
shareholders. The value of each Fund's shareholder account with the Acquiring
Fund immediately after the Reorganization was the same as the value of such
shareholder's account with the Fund immediately prior to the Reorganization. The
Reorganization was structured as a tax-free transaction. No initial sales charge
was imposed in connection with the Reorganization.
FOR A MORE DETAILED DISCUSSION ON THE REORGANIZATION, PLEASE SEE THE AGREEMENT
AND PLAN OF REORGANIZATION FILED HEREIN UNDER ITEM 77Q1(G).
