BAS Sept 2022 Case Study

BBA

Inventory: Agency Notes/Bonds - FR Sunny State Bank

As Of 12/31/2018

Page 1 of 3 Book Value Market Value Gain/(Loss) Pledged Face

Description

Pur Date Pur Price

Book Price Acctg Yld Tax Equiv Yld

Moody S & P

Par Value

Mkt Price

CUSIP

Capital Req Risk Factor

Current Par Cost Purchase Cost

Proj Avg Life Mod Dur

Issued

Coupon Maturity

ASC 320 Safekeep

Next Call/PreRefund

90 Day Rule**

3134GSXS9 FHLMC AGENCY - QTRLY

499,375.00 500,000.00 499,375.00

9/28/18

99.888363

100.000500

499,441.81 500,002.50

0.24 0.24

AFS FED

20%

3/28/19 @ 100.0000

9/28/18

2.7500 9/28/20

AA+

99.875000

2.815 2.815

8,000

0.00

Quarterly call with 5 days notice

560.69

Market Pricing :

As of 12/19/18 - Intercontinental Exchange(Level 2)

3133EF3E5 FFCB AGENCY - ANY

Aaa AA+

500,000.00 500,000.00 500,000.00

4/19/16

100.000000

96.498100

500,000.00 482,490.50 500,000.00 (17,509.50) 500,000.00 478,216.00 500,000.00 (21,784.00) 499,826.44 474,808.00 500,000.00 (25,018.44) 499,644.37 476,472.50 500,000.00 (23,171.87) 500,000.00 476,241.00 500,000.00 (23,759.00)

4.30 4.08

AFS FED

20%

1/05/19 @ 100.0000

4/18/16

2.0500 4/18/23

100.000000

2.042 2.042

8,000

Continuously callable with 5 days notice

Market Pricing :

As of 12/19/18 - Intercontinental Exchange(Level 2)

3130A8M26 FHLB AGENCY - ANY

Aaa AA+

500,000.00 500,000.00 500,000.00

7/06/16

100.000000

95.643200

4.51 4.26

AFS FED

20%

1/05/19 @ 100.0000

7/06/16

1.9500 7/06/23

100.000000

1.947 1.947

8,000

Continuously callable with 5 days notice

Market Pricing :

As of 12/19/18 - Intercontinental Exchange(Level 2)

3130A93T6 FHLB AGENCY - ANY

Aaa AA+

499,750.00 500,000.00 499,750.00

8/30/16

99.965288

94.961600

AFS FED

20%

1/05/19 @ 100.0000

4.66 4.44

8/30/16

1.7000 8/30/23

99.950000

1.708 1.708

8,000

Continuously callable with 5 days notice

Market Pricing :

As of 12/19/18 - Intercontinental Exchange(Level 2)

3130A9PD7 FHLB AGENCY - ANY

Aaa AA+

499,500.00 500,000.00 499,500.00

99.900000 10/25/16

99.928874

95.294500

4.82 4.57

AFS FED

20%

1/05/19 @ 100.0000

10/25/16

10/25/23

1.855 1.855

8,000

1.8400

Continuously callable with 5 days notice

Market Pricing :

As of 12/19/18 - Intercontinental Exchange(Level 2)

3130A8XM0 FHLB AGENCY - ANY

Aaa AA+

500,000.00 500,000.00 500,000.00

8/17/16

100.000000

95.248200

4.88 4.64

AFS FED

20%

1/05/19 @ 100.0000

8/17/16

11/17/23

100.000000

1.836 1.836

8,000

1.8400

Continuously callable with 5 days notice

Market Pricing :

As of 12/19/18 - Intercontinental Exchange(Level 2)

** 90 Day rule -Reference ASC320, Standards of Financial Accounting and Reporting, Held to Maturity Securities, 11. b. (page 7).

Weighted average Yields, Avg Life, and Mod Dur are weighted by Market Value. Market prices represent approximate values and do not constitute actual bids. (1) Not eligible for ratings based approach. Risk Weight and Capital Required are excluded from totals .

(2) Using Current Yield

Although the information in this report has been obtained from sources believed to be reliable, its accuracy cannot be guaranteed.

BBA - Baker Bond Accounting ®

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The Baker Group Software Solutions, Inc.

12/24/2018 2:07 PM - JWP / SOME