BAS Sept 2022 Case Study

BBA

Inventory: Muni Tax Exempt - Fixed Rate Sunny State Bank

As Of 12/31/2018

Page 3 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

232291XP4 CUYAHOGA FALLS-REF OH 36

Aa2

472,369.20 410,000.00

Post-TEFRA

112.235769

108.614000

460,166.65 445,317.40

%

20

7.92 6.84

AFS UBB

11/03/16

12/01/36

GO BQ OH 12/01/26 @ 100.0000

2.300 2.887

11/03/16

4.0000

6,560

0.00

115.212000

(14,849.25)

Market Pricing :

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

431614WT9 HILLIARD OH OH 36

Aa1

327,420.00 300,000.00

Post-TEFRA

107.767905

108.001000

323,303.72 324,003.00

%

20

8.42 7.15

AFS UBB

4/11/17

12/01/36

GO BQ OH 6/01/27 @ 100.0000

2.951 3.710

4/11/17

4.0000

4,800

0.00

109.140000

699.28

Market Pricing :

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

851347SQ8 SPRINGFIELD PA SCH DI PA 37

301,416.00 300,000.00

Post-TEFRA

100.334780

95.466000

301,004.34 286,398.00

%

20

AA

18.17 13.39

AFS UBB

6/14/17

3.3500 3/01/37

GO BQ PA 9/01/22 @ 100.0000

3.252 4.091

6/14/17

4,800

0.00

100.472000

(14,606.34)

Market Pricing :

Insd-State Aid

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

3960288Z8 GREENVILLE CNTY SC SC 37

330,000.00 330,000.00

Post-TEFRA

100.000000

97.956000

330,000.00 323,254.80

%

20

AAA

AFS UBB

6/08/17

3.0000 4/01/37

GO BQ SC 4/01/27 @ 100.0000

3.000 3.772

17.76 13.59

6/08/17

0.00

5,280

100.000000

(6,745.20)

Market Pricing :

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

100.653803

Aa2

342,611.20 340,000.00

Post-TEFRA

94.619000

925088VD5 VERONA-A-STREET-IMPT WI 37

342,222.93 321,704.60

%

20

18.42 13.88

AFS UBB

7/20/17

3.1500 6/01/37

GO BQ WI 6/01/26 @ 100.0000

3.051 3.837

7/25/17

5,440

0.00

100.768000

(20,518.33)

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