BAS Sept 2022 Case Study

BBA

Inventory: Agency Notes/Bonds - FR Sunny State Bank

As Of 12/31/2018

Page 2 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**

3130AA6F0 FHLB AGENCY - ANY

Aaa AA+

500,000.00 500,000.00 500,000.00

11/22/16

100.000000

96.664100

500,000.00 483,320.50 500,000.00 (16,679.50) 500,000.00 476,528.50 500,000.00 (23,471.50) 500,000.00 481,302.50 500,000.00 (18,697.50) 499,924.64 475,450.50 500,000.00 (24,474.14) 499,828.65 475,395.00 500,000.00 (24,433.65) 499,468.50 480,013.50 500,000.00 (19,455.00)

4.89 4.58

AFS FED

20%

1/05/19 @ 100.0000

11/22/16

11/22/23

100.000000

2.364 2.364

8,000

2.3700

Continuously callable with 5 days notice

Market Pricing :

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

3130A8NU3 FHLB AGENCY - ANY

Aaa AA+

500,000.00 500,000.00 500,000.00

7/12/16

100.000000

95.305700

5.53 5.15

AFS FED

20%

1/05/19 @ 100.0000

7/12/16

2.0700 7/12/24

100.000000

2.063 2.063

8,000

Continuously callable with 5 days notice

Market Pricing :

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

3130A7ZN8 FHLB AGENCY - ANY

Aaa AA+

500,000.00 500,000.00 500,000.00

5/26/16

100.000000

96.260500

5.90 5.47

AFS FED

20%

1/05/19 @ 100.0000

5/26/16

11/26/24

100.000000

2.365 2.365

8,000

2.3700

Continuously callable with 5 days notice

Market Pricing :

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

3130A82G7 FHLB AGENCY - QTRLY

Aaa AA+

499,500.00 500,000.00 499,500.00

99.984929

95.090100

5/27/16

5.41 5.09

AFS FED

5/27/16

1.7500 5/28/26

20%

2/28/19 @ 100.0000

99.900000

1.784 1.784

8,000

Quarterly call with 5 days notice Cpn=1.75% to 5/19

Structured Security

Market Pricing :

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

Step up: 05/28/19@2.0000, 05/28/22@2.5000, 05/28/23@3.0000, 05/28/24@4.0000, 11/28/24@5.0000, 05/28/25@6.0000, 11/28/25@8.0000 99.965731 3130A8JX2 FHLB AGENCY - ANY Aaa 6/29/16

499,750.00 500,000.00 499,750.00

95.079000

7.49 6.78

AFS FED

20%

1/05/19 @ 100.0000

6/29/16

2.5400 6/29/26

AA+

99.950000

2.545 2.545

8,000

Continuously callable with 5 days notice

Market Pricing :

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

3130A8ZF3 FHLB AGENCY - QTRLY

Aaa AA+

498,750.00 500,000.00 498,750.00

99.893700

96.002700

8/30/16

3.66 3.52

AFS FED

8/30/16

1.5000 8/28/26

20%

2/28/19 @ 100.0000

99.750000

1.565 1.565

8,000

Quarterly call with 5 days notice Cpn=1.5% to 8/20

Structured Security

Market Pricing :

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

08/28/20@2.0000, 08/28/22@3.0000, 08/28/24@4.0000, 08/28/25@5.0000, 02/28/26@7.0000

Step up:

** 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