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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