BAS Sept 2022 Case Study
BBA
Inventory: Agency Notes/Bonds - FR Sunny State Bank
As Of 12/31/2018
Page 3 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**
3134GARY2 FHLMC AGENCY - QTRLY
Aaa
498,250.00 500,000.00 498,250.00
99.901396
96.724500
499,506.98 483,622.50 500,000.00 (15,884.48)
99.650000 10/28/16
3.83 3.67
AFS FED
10/28/16
10/28/26
20%
1/28/19 @ 100.0000
1.620 1.620
1.5000
8,000
Quarterly call with 5 days notice Cpn=1.5% to 10/19
Structured Security
Market Pricing :
As of 12/19/18 - Intercontinental Exchange(Level 2)
10/28/19@2.0000, 10/28/22@3.0000, 10/28/24@4.0000, 10/28/25@5.0000, 04/28/26@6.0000
Step up:
3136G3PW9 FNMA AGENCY - QTRLY
499,075.00 500,000.00 499,075.00
99.932465
92.896200
499,662.32 464,481.00 500,000.00 (35,181.32)
5/27/16
8.40 7.52
AFS FED
5/25/16
2.1250 5/25/29
20%
2/25/19 @ 100.0000
99.815000
2.174 2.174
AA+
8,000
Quarterly call with 10 days notice Cpn=2.125% to 5/20
Structured Security
Market Pricing :
As of 12/19/18 - Intercontinental Exchange(Level 2)
05/25/20@2.5000, 05/25/23@3.0000, 05/25/26@3.5000, 05/25/27@4.0000, 05/25/28@4.5000
Step up:
3136G2XW2 FNMA AGENCY - QTRLY
Aaa AA+
500,000.00 500,000.00 500,000.00
100.000000
97.354500
500,000.00 486,772.50 500,000.00 (13,227.50)
5/17/16
7.11 6.34
AFS FED
2/10/16
2.2500 2/10/31
20%
2/10/19 @ 100.0000
100.000000
2.230 2.230
8,000
Quarterly call with 10 days notice Cpn=2.25% to 2/21
Structured Security
Market Pricing :
As of 12/19/18 - Intercontinental Exchange(Level 2)
02/10/21@3.5000, 02/10/26@4.5000
Step up:
3134G9VB0 FHLMC AGENCY - QTRLY
Aaa AA+
500,000.00 500,000.00 500,000.00
100.000000
92.030400
500,000.00 460,152.00 500,000.00 (39,848.00)
6/23/16
10.48 9.18
AFS FED
6/23/16
2.2500 6/23/31
20%
3/23/19 @ 100.0000
100.000000
2.249 2.249
8,000
Quarterly call with 5 days notice Cpn=2.25% to 6/21
Structured Security
Market Pricing :
As of 12/19/18 - Intercontinental Exchange(Level 2)
Step up: 06/23/21@2.5000, 06/23/24@2.7500, 06/23/26@3.0000, 06/23/28@3.5000, 06/23/29@4.5000, 12/23/29@6.0000, 06/23/30@8.0000 Total 16
7,993,950.00 7,993,950.00 8,000,000.00
7,500,000.00 (342,034.71) (342,595.40) 560.69 7,655,269.00 7,997,303.71
99.966296
95.690863
20.00 %
2.074 2.074
4.94 5.35
2.0551
128,000
Gain: Loss: Net:
** 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 ®
4 of 22
The Baker Group Software Solutions, Inc.
12/24/2018 2:07 PM - JWP / SOME
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