BAS Sept 2022 Case Study

BBA

Inventory: Muni Tax Exempt - Fixed Rate Sunny State Bank

As Of 12/31/2018

Page 2 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

943232MB1 WAUPACA-REF WI 30

A2 AA

136,243.20 120,000.00

Post-TEFRA

102.374965

103.138000

122,849.96 123,765.60

%

20

1.25 1.20

AFS UBB

11/09/10

4.7000 4/01/30

GO BQ WI 4/01/20 @ 100.0000

2.751 3.457

6/28/12

1,920

0.00

113.536000

915.64

Market Pricing :

Insd-AGM

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

427500LD3 HERMANTOWN-SER A MN 31

108,947.00 100,000.00

Post-TEFRA

100.121777

100.126000

100,121.78 100,126.00

%

20

AA

0.08 0.08

AFS UBB

11/16/10

3.7500 2/01/31

GO BQ MN 2/01/19 @ 100.0000

2.251 2.824

8/22/12

1,600

0.00 4.22

108.947000

Market Pricing :

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

789220GV6 SAINT CROIX CSD WI 32

416,972.00 400,000.00

Post-TEFRA

102.932779

100.657000

411,731.12 402,628.00

%

20

AA

4.17 3.82

AFS UBB

3/02/15

3.5000 3/01/32

GO BQ WI 3/01/23 @ 100.0000

2.750 3.455

12/22/16

6,400

0.00

104.243000

(9,103.12)

Market Pricing :

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

Post-TEFRA

584122VL6 MEDFIELD-MUNI PURP LN MA 32

Aa1

240,000.00 240,000.00

100.000000

100.359000

240,000.00 240,861.60

%

AFS UBB

20

10/16/14

10/15/32

2.999 3.772

5.79 5.25

GO BQ MA 10/15/24 @ 100.0000

2/09/15

3.0000

0.00

3,840

100.000000

861.60

Market Pricing :

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

Post-TEFRA

771839DR5 ROCK CO-B MN 33

205,836.00 200,000.00

101.460092

101.890000

202,920.18 203,780.00

%

3.08 2.87

20

AA+

AFS UBB

GO BQ MN 2/01/22 @ 100.0000

8/01/15

3.5000 2/01/33

3.000 3.773

8/13/15

3,200

0.00

102.918000

859.82

Market Pricing :

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

535460MJ5 LINDENHURST NY 36

449,699.20 445,000.00

Post-TEFRA

100.887246

97.954000

448,948.24 435,895.30

%

20

AA

17.58 13.28

AFS UBB

8/10/17

3.1500 8/01/36

GO BQ NY 8/01/25 @ 100.0000

3.000 3.773

8/10/17

7,120

0.00

101.056000

(13,052.94)

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). * 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.

BBA - Baker Bond Accounting ®

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