BAS Sept 2022 Case Study

BBA

Inventory: Muni Tax Exempt - Fixed Rate Sunny State Bank

As Of 12/31/2018

Page 4 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 17 Total

4,359,483.60 4,145,000.00 4,359,483.60

4,175,352.50 4,247,986.12

102.484587

100.732268

18.79 %

3.641 2.896

6.65 8.39

3.5436

62,352

0.00

Current Par Cost:

Net: Loss: Gain:

(72,633.62) (78,875.18) 6,241.56

General Obligation 17 Total

4,359,483.60 4,145,000.00 4,359,483.60

4,175,352.50 4,247,986.12

102.484587

100.732268

18.79 %

3.641 2.896

6.65 8.39

3.5436

62,352

0.00

Current Par Cost:

Net: Loss: Gain:

(72,633.62) (78,875.18) 6,241.56

4,359,483.60 4,145,000.00 4,359,483.60

4,175,352.50 4,247,986.12

Total 17

102.484587

100.732268

18.79 %

3.641 2.896

6.65 8.39

3.5436

62,352

Current Par Cost:

0.00

Net: Loss: Gain:

(72,633.62) (78,875.18) 6,241.56

Cert. of Participation 0.00 0.00 0.00 0.00 0.00

Revenue

4,145,000.00 General Obligation

Post-TEFRA

Pre-TEFRA

Par Value Book Value Market Value

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

4,145,000.00 4,247,986.12 4,175,352.50 6,241.56 (78,875.18)

4,247,986.12 4,175,352.50 6,241.56 (78,875.18)

Gain Loss

** 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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The Baker Group Software Solutions, Inc.

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