BAS Sept 2022 Case Study

BBA

Inventory: Muni Taxable - Fixed Rate Sunny State Bank

As Of 12/31/2018

Page 1 of 2 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

263309NR3 DUPAGE SD #87-TXBL-RF IL 20

122,432.40 120,000.00

Post-TEFRA

100.458598

99.197000

120,550.32 119,036.40

%

20

AA+

1.75 1.69

AFS UBB

4/26/12

10/01/20

2.250 2.250

6/21/12

2.5200

1,920

GO NBQ IL

0.00

102.027000

(1,513.92)

Market Pricing :

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

593766DZ8 MIAMI TWP-TXB-B-RECOV OH 25

369,942.00 300,000.00

Post-TEFRA

105.819342

103.688000

317,458.03 311,064.00

%

20

1.92 1.81

AFS UBB

4/29/10

12/01/25

GO NBQ OH 12/01/20 @ 100.0000

3.001 3.001

6/25/12

6.1500

4,800

0.00

123.314000

(6,394.03)

Market Pricing :

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

AFS

492,374.40 420,000.00 492,374.40

0.00 (7,907.95) (7,907.95) 0.00 430,100.40 438,008.35

2 Total

104.287702

102.404857

2.793 2.793

1.77 1.87

6,720 20.00 %

5.1453

Current Par Cost:

Net: Loss: Gain:

General Obligation 2 Total

492,374.40 420,000.00 492,374.40

0.00 (7,907.95) (7,907.95) 0.00 430,100.40 438,008.35

104.287702

102.404857

2.793 2.793

1.77 1.87

6,720 20.00 %

5.1453

Current Par Cost:

Net: Loss: Gain:

** 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 ®

9 of 22

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