SUB-ITEM 77M - AEF FUNDS
MERGERS
AIM EQUITY FUNDS (INVESCO EQUITY FUNDS)
INVESCO MULTI-SECTOR FUND TO INVESCO CHARTER FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Special Meeting for
shareholders of Invesco Multi-Sector Fund (the "Target Fund"), an investment
portfolio of ACST, shareholders approved the Agreement that provided for the
combination of the Target Fund with Invesco Charter Fund (the "Acquiring Fund"),
an investment portfolio of AIM Equity Funds (Invesco Equity Funds) ("AEF") (the
"Reorganization"). Pursuant to the Agreement, on May 23, 2011, all of the assets
of the Target Fund were transferred to the Acquiring Fund. The Acquiring Fund
assumed all of the liabilities of the Target Fund and AEF issued Class A, Class
B, Class C, Class Y and Institutional Class shares of the Acquiring Fund to the
Target Fund's Class A, Class B, Class C, Class Y and Institutional Class
shareholders, respectively. The total value of the Acquiring Fund shares of each
class that shareholders received in the Reorganization was the same as the total
value of shares of the corresponding class of the Target Fund that shareholders
held immediately prior to the Reorganization. No sales charges or redemption
fees were imposed in connection with the Reorganization.
INVESCO DIVIDEND GROWTH SECURITIES FUND TO INVESCO DIVERSIFIED DIVIDEND FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special Meeting
for shareholders of Invesco Dividend Growth Securities Fund (the "Target Fund"),
an investment portfolio of ACST, shareholders approved the Agreement that
provided for the combination of the Target Fund with Invesco Diversified
Dividend Fund (the "Acquiring Fund"), an investment portfolio of AIM Equity
Funds (Invesco Equity Funds) ("AEF") (the "Reorganization"). Pursuant to the
Agreement, on July 18, 2011, all of the assets of the Target Fund were
transferred to the Acquiring Fund. The Acquiring Fund assumed all of the
liabilities of the Target Fund and AEF issued Class A shares of the Acquiring
Fund to the Target Fund's Class A and Class B shareholders, Class C shares of
the Acquiring Fund to the Target Fund's Class C shareholders and Class Y shares
of the Acquiring Fund to the Target Fund's Class Y shareholders. The total value
of the Acquiring Fund shares of each class that shareholders received in the
Reorganization was the same as the total value of shares of the corresponding
class of the Target Fund that shareholders held immediately prior to the
Reorganization. No sales charges or redemption fees were imposed in connection
with the Reorganization.
INVESCO XXX XXXXXX CORE EQUITY FUND TO INVESCO DIVERSIFIED DIVIDEND FUND
On October 27, 2010, the Board of Trustees of AIM Counselor Series Trust
(Invesco Counselor Series Trust) ("ACST") approved an Agreement and Plan of
Reorganization (the "Agreement"). On April 14, 2011, at a Joint Special Meeting
for shareholders of Invesco Xxx Xxxxxx Core Equity Fund (the "Target Fund"), an
investment portfolio of ACST, shareholders approved the Agreement that provided
for the combination of the Target Fund with Invesco Diversified Dividend Fund
(the "Acquiring Fund"), an investment portfolio of AIM Equity Funds (Invesco
Equity Funds) ("AEF") (the "Reorganization"). Pursuant to the Agreement, on May
23, 2011, all of the assets of the Target Fund were transferred to the Acquiring
Fund. The Acquiring Fund assumed all of the liabilities of the Target Fund and
AEF issued Class A, Class B, Class C, Class R and Class Y shares of the
Acquiring Fund to the Target Fund's Class A, Class B, Class C,
SUB-ITEM 77M - AEF FUNDS
Class R and Class Y shareholders, respectively. The total value of the Acquiring
Fund shares of each class that shareholders received in the Reorganization was
the same as the total value of shares of the corresponding class of the Target
Fund that shareholders held immediately prior to the Reorganization. No sales
charges or redemption fees were imposed in connection with the Reorganization.
INVESCO FINANCIAL SERVICES FUND TO INVESCO DIVERSIFIED DIVIDEND FUND
On October 27, 2010, the Board of Trustees of AIM Sector Funds (Invesco
Sector Funds) ("ASEF") approved an Agreement and Plan of Reorganization (the
"Agreement"). On April 14, 2011, at a Joint Special Meeting for shareholders of
Invesco Financial Services Fund (the "Target Fund"), an investment portfolio of
ASEF, shareholders approved the Agreement that provided for the combination of
the Target Fund with Invesco Diversified Dividend Fund (the "Acquiring Fund"),
an investment portfolio of AIM Equity Funds (Invesco Equity Funds) ("AEF") (the
"Reorganization"). Pursuant to the Agreement, on May 23, 2011, all of the assets
of the Target Fund were transferred to the Acquiring Fund. The Acquiring Fund
assumed all of the liabilities of the Target Fund and AEF issued Class A, Class
B, Class C, Class Y and Investor Class shares of the Acquiring Fund to the
Target Fund's Class A, Class B, Class C, Class Y and Investor Class
shareholders, respectively. The total value of the Acquiring Fund shares of each
class that shareholders received in the Reorganization was the same as the total
value of shares of the corresponding class of the Target Fund that shareholders
held immediately prior to the Reorganization. No sales charges or redemption
fees were 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).
