BAS Sept 2022 Case Study

BBA

Inventory: Muni Tax Exempt - Fixed Rate Sunny State Bank

As Of 12/31/2018

Page 1 of 4 Book Value Market Value Gain/(Loss) Pledged Face

CUSIP

Description

Fitch S & P Moody

Par Value

Mkt Price

Book Price Acctg Yld Tax Equiv Yld

TEFRA State Exempt Escr to Maty

Issued

Coupon Maturity

Proj Avg Life Mod Dur

ASC 320 Safekeep

Type BQ State Next Call/PreRefund

Capital Req Risk Factor

Pur Date Pur Price Purchase Cost

90 Day Rule**

General Obligation AFS

529083GK7 LEXINGTON SD #4-A SC 30

Aa1

110,000.00 100,000.00

Post-TEFRA

100.266603

100.526000

100,266.60 100,526.00

%

*

4

AA

0.17 0.16

AFS UBB

7/21/09

4.3750 3/01/30

2.728 3.429

5/10/12

320

GO BQ SC

0.00

Account To Prerefund

110.000000

259.40

Market Pricing :

Insd-State Aid

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

103405MF0 BOYERTOWN SD PA 19

306,024.00 300,000.00

Post-TEFRA

100.000000

100.001000

300,000.00 300,003.00

%

20

AA-

0.08 0.08

AFS UBB

6/28/12

10/01/19

GO BQ PA 1/31/19 @ 100.0000

1.990 2.494

6/28/12

2.0000

4,800

0.00 3.00

102.008000

Market Pricing :

Insd-State Aid

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

680435BY9 OLDHAM CNTY KY 28

110,929.00 100,000.00

Post-TEFRA

101.219335

101.697000

101,219.33 101,697.00

%

20

AA

0.75 0.73

AFS UBB

10/01/09

10/01/28

2.346 2.945

7/03/12

4.0000

1,600

GO BQ KY

0.00

Account To Prerefund

110.929000

477.67

Market Pricing :

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

515192HT2 LANE CNTY-SER A OR 29

Aa2

121,448.80 110,000.00

101.279589

102.232000

111,407.55 112,455.20

Post-TEFRA

%

4

11/02/09

11/01/29

2.807 3.528

*

0.83 0.81

AFS UBB

6/21/12

4.3750

GO BQ OR

0.00

352

110.408000

1,047.65

Account To Prerefund

Market Pricing :

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

464632NK0 ISLE WIGHT-REF VA 28

Aa2

110,498.00 100,000.00

Post-TEFRA

101.823724

102.777000

101,823.72 102,777.00

%

*

4

AA

1.25 1.21

AFS UBB

9/30/10

4.0000 4/01/28

2.506 3.148

7/03/12

320

GO BQ VA

0.00

Account To Prerefund

110.498000

953.28

Market Pricing :

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

018015JK4 ALLEN PARK MI 27

269,070.00 250,000.00

Post-TEFRA

100.000000

100.064000

250,000.00 250,160.00

%

20

BBB+

0.17 0.16

AFS UBB

5/01/03

5.0000 9/01/27

GO BQ MI 3/01/19 @ 100.0000

4.918 6.200

9/28/06

4,000

0.00

107.628000

160.00

Market Pricing :

Insd-AMBAC

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). * 4% is a calculated value: 80% is attributed with zero Risk Factor, while the remaining is attributed with 20% Risk Factor

Market prices represent approximate values and do not constitute actual bids.Tax related yields based on 21.00% Federal tax rate, 8.00% state tax rate, and 0.47% cost of funds. Weighted average Yields, Avg Life, and Mod Dur are weighted by Market Value. *** Not eligible for ratings based approach. Risk Weight and Capital Required are excluded from totals .

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

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