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Asset Liability Management INDEX OVERVIEW 3 REPORTS 11 USER 102 PROGRAM OPERATION 282 APPENDIX 368 2005 Information Technology, Inc. All rights reserved. Premier is a registered trademark of Information Technology, Inc. (ITI). This material is proprietary to and published by ITI for the sole benefit of its clients. Reproduction, distribution, disclosure and use are expressly prohibited, except as authorized by license, or with the explicit written approval of ITI. The information contained herein is subject to change without notice. In no event will ITI be responsible for any direct, indirect, special or consequential damages resulting from the use of this information. No warranties, either express or implied, are granted or extended by this document. Great care should be taken to ensure that any use of this information complies at all times with all applicable laws, rules and regulations. Asset Liability Management Page 1

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ASSET LIABILITY MANAGEMENT In today's market, the importance of strategic planning is magnified due to the competitive and regulatory nature of the financial industry. The Asset Liability Management System, with the ability to automatically extract accurate data from your database, enables financial institutions of all sizes to perform financial analysis. ALM allows for modeling of both interest rate projections and balance growth assumptions. Results of the model can be ascertained via a multitude of reporting avenues. Whether the objective is interest rate "shock" analysis, gap management, or growth projections, the extensive graphics capabilities and on-line reports provide an easy means to examine and analyze data. Accurate interpretation of data is fundamental in decision making. With over 50 on-line color graphs and over 40 on-line reports, ALM addresses virtually every element of financial planning. Valuable information for management or board members is provided in an efficient, easy to read format. ALM Key Features: At-a-glance financial profiles. Easy-to-use tree navigation. Extract date, model file and rate file displayed for quick reference. Export reports, graphs or account balance information. Simultaneously analyze financial effects for three timelines. Over 50 graphs and over 40 reports available on-line. Inquiries by category or tier. Direct extraction from Premier II, FMS and BAS. Maintain amounts and rates on the workstation. On-line Account Code reports. Flexibility for simulating "what if" scenarios. Unlimited rate tables and rate indexes. "Quick Setup" of tier and ratio type. ALM is a powerful tool in manipulating and analyzing data as well as providing instant modeling calculations, making "what if" scenarios fast and efficient. ALM provides the foundation for a full range of gap management, rate sensitivity analysis, future projections and reporting capabilities. With state of the art control in a Windows based environment, ALM incorporates 32-bit architecture to maximize performance and process tasks faster. Asset Liability Management Page 3

ALM Main Menu The ALM Main Menu is displayed after selecting a model file and rate file for the modeling session. The ALM Main Menu includes the following features: Institution Overview displays the financial profile of the specified model file, grouped by tier, including current balances and rates. A client-defined description of the model file is located below the overview's main heading providing more customized information on the purpose of the model file. ALM tree navigation a separate pane displays the hierarchy of main topic headings and related subheadings, providing the easiest navigation process for a Windows based product. Extract Date the date the model file was extracted from Premier II is displayed in the lower left-hand corner of all ALM windows for quick reference. Model File Name the name of the open model file is displayed in the lower middle of all ALM windows for quick reference. Rate File Name the name of the open rate file is displayed in the lower righthand corner of all ALM windows for quick reference. Exporting Functionality ALM has the ability to export account balance information, reports and graphs for customization in other types of software programs, such as Excel TM and PowerPoint TM. With the Export Database feature, the ALM database is exported in a.csv file format. In addition, ALM on-line reports are exported in a.csv file format. Both can be utilized in programs such as Excel. ALM graphs can be exported in four different formats, including jpeg or bmp images, for use in programs such as PowerPoint. Asset Liability Management Page 4

Flexible Reporting Periods ALM has the capability to build three separate schedules with each extract, allowing for unique time horizons. Each schedule is made up of 15 reporting periods, defined in weeks or months. ALM automatically determines 'before' and 'after' periods for totals that fall outside the 15 established reporting periods. A start date and the number of months comprising each of the 15 periods is required to define a schedule. For example, a short term schedule can be set up for liquidity reports; an intermediate schedule may be used for gap analysis; and a long term schedule may be used for strategic future planning. This flexibility is useful in meeting the needs of an asset liability committee, as well as the individual needs of various departments. ALM Online Reporting ALM reports can be produced by account or by tier. The ALM System offers the following standard online reports: Rates Reports Ratio Reports Gap Reports Balance Reports Projected Rates Liquidity Ratios Repricing Gap Cash Flow Projected New Rates Earning Ratios Repricing Recap Duration Interest Rate Recap YTD Earning Ratios Non-Repricing Recap Fair Value Growth Rates First Opportunity First Opportunity Repricing Gap Repricing Original Maturity History Balances Projected Maturing Gap Projected Maturity Recap Net Income New Report Projected Balance Projected Income Projected New Rates Projected Rates Projected Renewing Rates Projected to Budget Rate Sensitive Rate Shock Total New Total New Recap Asset Liability Management Page 5

ALM Graphs Numerous ALM graphs are available for viewing balances, gaps and ratio analysis with the ability to customize graph appearance. Elements such as fonts, style, background and titles can all be customized. Graphs are available by asset, liability, income/expense, gap and ratio: Asset Graphs Liability Graphs Ratio Graphs Assets by Tier Current Liabilities Capital to Assets Ratio Asset Rates Duration Liabilities Cash to Assets Ratio Current Assets Fair Value Liabilities Investments to Assets Duration Assets Liabilities by Tier Investments to Deposits Fair Value Assets Liability Rates Leverage Ratio Maturing Assets Maturing Liabilities Loans to Assets Ratio Months to Maturity Months to Maturity Loans to Deposits Ratio Assets Liabilities Net Interest Margin New Assets New Liabilities Net Interest Spread Projected Assets Projected Liabilities Return on Assets Rate Sensitive Assets Rate Sensitive Liabilities Return on Equity Renewing Assets Renewing Liabilities Risk Based Capital Assets Repricing Assets Repricing Liabilities RSA/RSL Ratio YTD Capital to Assets Gap Graphs Income/Expense Graphs YTD Return on Assets YTD Return on Equity Cumulative Maturing Gap Expense by Period Cumulative Maturing Percent Expense by Tier Maturing Comparison Income by Period Maturing Gap Income by Tier Maturity to Current Balance Net Income Original Maturing Gap Original Repricing Gap Repricing Comparison Repricing Gap Repricing Percent Asset Liability Management Page 6

Inquiry Function Inquiries can be performed by accounts, tiers or categories of accounts. Elements of the inquiry include: Account Summary Projected Balance Maturing Summary New Dollars Repricing Summary Non-Repricing Summary First Opportunity Repricing Fair Value Amounts and Rates Cash Flow Amounts and Rates History Balances Budget Amounts Growth Summary Interest Account Information Modeling Conditions Rate Indexes Maintaining Balances and Rates on ALM Accounts The core of the ALM system is the asset and liability account base. The ALM chart of accounts can be completely client-defined allowing flexibility of detail. Direct extraction of data from Premier II, FMS, or BAS systems eliminates manual entry and provides accurate balance, rate and repayment schedule information. With account maintenance, amounts and rates can be modified at the PC level after data extraction. Amounts and rates can be changed for each period, and amounts such as projected balance and the amount available for repricing can be instantly recalculated and displayed before updating the new information. The following amounts and rates are maintained for each ALM account: Current Balances Projected Balances and Rates Non-Maturing Balances Original, Additional and Adjusted Maturing Amounts and Rates New, Renewing and Adjusted Renewing Amounts and Rates Total New and Maturing Amounts and Rates Non-Renewing Amounts and Rates Projected Interest Amounts Budget Amounts History Amounts and Rates Repricing, Non-Repricing and First Opportunity Repricing Amounts and Rates Cash Flow Amounts Asset Liability Management Page 7

On-Line Reports for Account Codes Account code reports are useful in verifying information such as tier and ratio type assignment and modeling parameters. The following reports are available: Chart of Accounts lists each account by name, number, tier and ratio type. Also lists the Tax Level Option, Interest Earning Account and the Repricing Frequency. Account by Tier lists each account by tier, grouped by ratio type. Available for asset, rate sensitive asset, liability, rate sensitive liability, income and expense tiers and unassigned accounts. Accounts by Ratio Type lists each account by ratio type. Information included is account name, account number and ratio type. Accounts Unassigned Ratio Type lists all accounts that have not been assigned to a ratio type. Modeling Chart of Accounts lists each account and the defined modeling parameters, including account name and number, rate indexes and rate index adjusters, floor and ceiling rates, renewing and past due information and the average rate adjuster. On-Line Modeling Modeling simulates the effect of anticipated repricing of assets and liabilities. Modeling can also identify assets that have the highest earning potential within target profit levels, for a 'best use' picture of available funds. Balance projections can be based on: Percentage growth General ledger budget amounts Previous projections Historic trends No growth Prepayment rates Past due rates Average new life Rate index floors/ceilings adjusters Auto-renew percent Maturity renew percent Asset Liability Management Page 8

Unlimited Rate Tables and Rate Indexes ALM includes an unlimited number of rate tables and rate indexes for interest, fair value and growth rates. These indexes can be assigned to each account for modeling. Unlimited rate tables and rate indexes allow total flexibility in implementing future rate change projections and offers the ability to define multiple modeling scenarios. A Rate Table Detail Report displays all elements of each rate index, such as purpose, grouped by rate type. "Quick Setup" for Tier and Ratio Type Assignments The Assign Accounts feature in ALM Specifications is available to easily change tier and ratio type assignments or assign multiple accounts at one time without accessing individual accounts. Simply select from a list of tiers or ratio types to display which accounts have been assigned. Highlight accounts from either list box and click to include or exclude accounts from the selected tier or ratio type. ALM is the Foundation ALM provides the foundation for strategic planning, enabling institutions of all sizes to perform financial analysis. With the ability to automatically extract accurate data from your database, ALM is a powerful tool in manipulating and analyzing that data. Accurate interpretation of data is fundamental and with ALM, virtually every element of financial planning is addressed. Asset Liability Management Page 9

Asset Liability Management Reports Section Asset Liability Management Page 10

REPORTS SECTION TABLE OF CONTENTS Introduction Page 13 ALM2100 Transfer Extract Totals Report Page 14 ALM3010 Reports Balance Transfer Report Page 16 Default Transfer Exception Report Page 18 ALM3200 Analysis Reports Cash Flow Report Page 21 Maturity Gap Report Page 23 Adjusted Maturity Gap Report Page 26 Projected New and Renewing Report Page 29 Dynamic Repricing Report Page 31 Static Repricing Report Page 33 Projected Balance Report Page 35 Projected Income Report Page 38 Projected Rate Report Page 40 History Balance Report Page 42 Asset Liability Summary Page 44 Fair Value Report and Summary Page 47 Projected Tax Equivalence Rate Report Page 49 Projected Balance Variance Report Page 51 Historical Growth Trend Report Page 53 Historical Relationship Report Page 55 Ratio Comparison Report Page 56 Account Exceptions Report Page 58 Projected to Budget Comparison Report Page 59 ALM3201 Client-Defined Reports <Client Defined> (Form Types 1 and 5) Page 60 <Client Defined> (Form Types 2 and 6) Page 62 <Client Defined> (Form Types 3 and 7) Page 64 <Client Defined> (Form Types 4 and 8) Page 67 ALM3700 Audit Reports File Maintenance Activity Page 69 Specification File Maintenance Activity Page 71 Security Access Report(s) Page 73 Asset Liability Management Page 11

ALM6000 Reports Chart of Accounts Report (#001) Page 74 Transfer Specifications Report (#002) Page 78 Transfer Error Report (#003) Page 78 Percentage Range Report (#004) Page 83 Accounts by Rate Index Report (#005) Page 85 Chart of Accounts - Modeling Report (#006) Page 86 ALM6003 Report Command File List Page 90 ALM6300 Specifications List Page 92 ALM7101 Automatic Calculation of Allocation Percentages Report Page 93 ALM7102 Allocation Report Page 96 ALM9000 Index Integrity Check Page 98 ALM9001 Data File Integrity Check Page 99 Asset Liability Management Page 12

ASSET LIABILITY MANAGEMENT SYSTEM REPORTS The Asset Liability Management System generates a complete set of reports which serves as an organizational, auditing and analysis tool. Audit Reports Audit reporting is a standard step in the system update procedure. The reports are generated for internal review of all on-line maintenance. The reports of file maintenance give details of each ALM account that had a value change since the last time the report was generated. For further analysis, security access reports list all on-line activity. All ALM inquiry and maintenance commands that are transmitted from display terminals are logged for analysis. The security access reports then categorize and list the activity by employee and by station (display terminal). A security access exception report lists every on-line command that resulted in an error message, the origin (station number) of the command, the name of the employee that entered the command, the date and time of day. Analysis Reporting Analysis reports are generated on demand. The ALM3200 program generates a standard group of ALM reports for the analysis of cash flows, maturing amounts, projected interest income and expense, fair value and more of the basic information fundamental to financial analysis. For specific reporting needs that are not covered by the ALM3200 program, the ALM3201 program generates custom reports, based upon client-defined Report Command Files and formats. In addition, the ALM6000 program generates a standard chart of accounts, a report of account transfer specifications and transfer errors, accounts grouped according to rate indexes, and accounts by percentage range. When balances and rates are extracted from the PRM, BAS and FMS Systems and transferred into the ALM System, the ALM2100 and ALM3010 programs generate totals reports. The reports confirm that the extract and transfer process successfully moved amounts and rates between the databases. System Integrity Maintaining system integrity is the highest priority for any database system, and ALM is no exception. Two specialized programs make a thorough check of every record in the ALM master files and report exception conditions. The reports must be generated on a regular frequency to monitor the integrity of the master files and the links between master file records. Asset Liability Management Page 13

Report Title: Purpose: Program: Frequency: Report Sequence: Transfer Extract Totals Report Lists all applications that have been extracted for transferring to ALM, and the total current balance that has been extracted. ALM2100. As required. Application. HEADINGS - - APPLICATION - - The Application indicates the origin of the ALM account balance and rate information. Values are: "DEMAND DEPOSIT ACCOUNTS" "DEMAND DEPOSIT LOAN ACCOUNTS" "SAVINGS ACCOUNTS" "CERTIFICATES OF DEPOSIT" "LOANS" "FMS-ASSET ACCOUNTS" "FMS-LIABILITY ACCOUNTS" "FMS-INCOME ACCOUNTS" "FMS-EXPENSE ACCOUNTS" "BONDS" CURRENT BALANCE The Current Balance is the total amount extracted from the application records. Asset Liability Management Page 14

TOTALS Demand Deposit Accounts Demand Deposit Loan Accounts Savings Accounts Certificates of Deposit Loans FMS-Asset Accounts FMS-Liability Accounts FMS-Income Accounts FMS-Expense Accounts Bonds Other Investments Asset Liability Management Page 15

Report Title: Purpose: Program: Frequency: Report Sequence: Balance Transfer Report The report is a list of all balances and rates that were automatically transferred from the PRM, FMS and BAS Systems. All balances and rates are listed for all defined schedules. ALM3010. As required, after the ALM2100 extract process. Account number. HEADINGS ALM ACCOUNT Account Number. (ACCOUNT NAME) Account Name. (INQUIRY NAME) Account Inquiry Name. MATURING AMOUNT/RATE The Maturing Amounts and Rates indicate the portion of the current balance that is scheduled to mature. STATIC REM AMOUNT/RATE The Static Remaining Amounts and Rates are the portion of the current balance that is repriceable, minus the maturing amounts. "Static" indicates that once a portion of the current balance is identified as repriceable, it is not listed as repriceable in any subsequent period. Asset Liability Management Page 16

DYNAMIC REM AMOUNT/RATE The Dynamic Remaining Amounts and Rates are the portion of the current balance that is repriceable, minus the maturing amounts. "Dynamic" indicates that once a portion of the current balance is identified as repriceable, it can be listed as repriceable in subsequent periods. RENEWING AMOUNT/RATE The Renewing Amounts and Rates indicate the portion of the maturing amounts that are scheduled to renew. PROJECTED AMOUNT/RATE The Projected Amount and Rate is the anticipated ending account balance and rate for each period. SCHEDULE (A, B or C) The schedule is the client-defined set of time periods. The schedule, in accordance with the transfer specifications listed above, determines which amounts and rates are to be automatically applied to an account when ALM3010 is run. Up to three schedules can be set up (through ALM0350) and used for a particular program run. CUR BAL/CUR RATE Current Balance and Current Rate. NON-MAT/NON-MAT RATE The Non-Maturing Amount and Rate indicates the portion of the current balance that has no scheduled maturity, and its corresponding rate. Asset Liability Management Page 17

Report Title: Purpose: Program: Frequency: Report Sequence: Default Transfer Exception Report The report is a list of all balances and rates that were automatically transferred from the PRM, FMS and BAS Systems into the ALM Default DDA, Savings, COD, Loans and/or Bonds Accounts. ALM3010. As required, after the ALM2100 extract process. Application. HEADINGS APPLICATION The Application indicates the origin of the ALM account balance and rate information. Values are: "DDA" "DDL" "SAV" "COD" "LAS" "FMS" "BAS" indicates the PRM Demand Deposit Application. indicates the PRM DDA Loan Application. indicates the PRM Savings Application. indicates the PRM Certificate of Deposit Application. indicates the PRM Loan Application. indicates the Financial Management System. indicates the Bond Accounting System. DEFAULT ACCOUNT # The Default Account Number identifies the default ALM account (defined in the ALM Miscellaneous Specifications) that received the PRM or BAS balances and rates. If the Default Account Number is blank, the specifications are undefined or the Default Account does not exist in the ALM System. DEFAULT ACCOUNT NAME The Default Account Name identifies the default ALM account (defined in the ALM Miscellaneous Specifications) that received the PRM or BAS balances and rates. If the Default Account Name is blank, the specifications are undefined or the Default Account does not exist in the ALM System. BRANCH NUMBER PRM or BAS Account Branch Number. Asset Liability Management Page 18

CLASS CODE PRM or BAS Account Class Code. PURPOSE CODE LAS or DDA Account Purpose Code, or BAS Call/Quarterly Report Code. RATE CODE PRM Deposit or Loan Rate Index. BALANCE CODE The Balance Code indicates how balances are transferred for each application. Values are: If the Application is DDA, SAV, COD or IRA: "0" all accounts. "1" indicates only accounts with positive balances are transferred. "2" indicates only accounts with negative balances are transferred. "3" indicates only accounts with balances greater than zero and less than $100,000 are transferred. "4" indicates only accounts with balances $100,000 and over are transferred. If the Application is DDL or LAS: "0" indicates Net Principal Balance on Accrual notes. "1" indicates Gross Principal Balance on Accrual notes. "2" indicates Participation Principal on Balance Accrual notes. "3" indicates notes with classified Gross Principal Balance. "4" indicates notes with classified Net Principal Balance. "5" indicates Net Principal Balance on Non-Accrual notes. "6" indicates Gross Principal Balance on Non-Accrual notes. "7" indicates Participation Balance on Non-Accrual notes. "8" indicates only the "interest earned not collected" portion of add-on notes. "9" indicates only the "dealer unearned discount" portion of add-on notes. If the Application is BAS: "0" indicates only the par value of BAS accounts. "1" indicates only the unaccreted discount of BAS accounts. "2" indicates only the unamortized premium of BAS accounts. "3" indicates only the unearned interest discount of BAS accounts. Asset Liability Management Page 19

RANGE The Range Code indicates how balances and rates are transferred for deposits and loans. Values are: For Deposits. "0" indicates all accounts. "1" indicates accounts < Deposit Term Range 1. "2" indicates accounts between ranges 1 and 2. "3" indicates accounts between ranges 2 and 3. "4" indicates accounts between ranges 3 and 4. "5" indicates accounts between ranges 4 and 5. "6" indicates accounts between ranges 5 and 6. "7" indicates accounts > the last defined term range. For Loans. "0" indicates accounts < Loan Past Due Days Range 1. "1" indicates accounts between ranges 1 and 2. "2" indicates accounts between ranges 2 and 3. "3" indicates accounts between ranges 3 and 4. "4" indicates accounts > the last defined P/D range. Asset Liability Management Page 20

Report Title: Purpose: Program: Frequency: Report Sequence: Cash Flow Report Cash Flow Summary Report The report summarizes the net amount of cash inflows and outflows for each ALM account. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 9-column, 1-part report. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE Current Balance. PAST DUE Amount Past Due. (CASHFLOW PERIODS) The Cashflow Periods correspond to seven stored cashflow fields for each ALM account. TOTAL The Total amount of cash inflow or cash outflow, excluding the Current Balance, for the reported cashflow periods. Asset Liability Management Page 21

TOTALS The Cash Flow Summary portion of the report summarizes cash flows by account Report Codes. Totals include: Total Asset Cash Flow Total Liability Cash Flow Net Cash Flow (by period) Cumulative Cash Flow (by period) Liquidity Ratios: Total Assets Total Cash Cash to Assets Total Loans Loans to Assets Total Deposits Deposits to Assets Cash to Deposits Loans to Deposits Asset Liability Management Page 22

Report Title: Purpose: Program: Frequency: Report Sequence: Maturity Gap Report Maturity Gap Summary Report The report summarizes the original maturing amounts for each ALM account. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 5-column; 2-part, 3-part or 4- part report. The report is 2-part if the Format Code is 0, 3-part if the Format Code is 1 and 4-part if the Format Code is 2. A 2-part report has the standard headings with 6 analysis periods. A 3-part report has expanded report headings for 5 additional analysis periods. A 4-part report has expanded report headings for 10 additional analysis periods. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. PAST MATURITY BALANCE RATE Past Maturity - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 23

TOTALS The Maturity Gap Summary portion of the report summarizes maturing amounts by Report Codes. Totals include: Assets: Total Maturing Assets Percent of Current Balance Fixed Rate Maturing Adjustable Rate Maturing Cumulative Maturing Percent of Current Balance Remaining Current Balance Maturing Rates vs. Remain Rates Projected New Rates Maturing Rates vs. New Rates Renewable Maturing Percent of Total Maturing Liabilities: Total Maturing Liabilities Percent of Current Balance Fixed Rate Maturing Adjustable Rate Maturing Cumulative Maturing Percent of Current Balance Remaining Current Balance Maturing Rates vs. Remain Rates Projected New Rates Maturing Rates vs. New Rates Renewable Maturing Percent of Total Maturing Asset Liability Management Page 24

Summary: Total Maturing Assets Total Maturing Liabilities Maturity Gap Fixed Rate Maturity Gap Adjustable Rate Maturity Gap Cumulative Maturity Gap Current Balance of Maturing Assets Assets Weighted Average Months to Maturity Remaining Duration Maturing Assets (Months) Current Balance of Maturing Liabilities Liabilities Weighted Average Months to Maturity Remaining Duration Maturing Liabilities (Months) Asset Liability Management Page 25

Report Title: Purpose: Program: Frequency: Report Sequence: Adjusted Maturity Gap Report Adjusted Maturity Gap Summary Report The report summarizes the original, additional maturing, adjusted maturing, and adjusted renewing amounts for each ALM account. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 5-column; 2-part, 3-part or 4- part report. The report is 2-part if the Format Code is 0, 3-part if the Format Code is 1 and 4-part if the Format Code is 2. A 2-part report has the standard headings with 6 analysis periods. A 3-part report has expanded report headings for 5 additional analysis periods. A 4-part report has expanded report headings for 10 additional analysis periods. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. PAST MATURITY BALANCE RATE Past Maturity - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 26

TOTALS The Adjusted Maturity Gap Summary portion of the report summarizes maturing amounts by Report Codes. Totals include: Assets: Total Maturing Assets Percent of Current Balance Fixed Rate Maturing Adjustable Rate Maturing Cumulative Maturing Percent of Current Balance Remaining Current Balance Maturing Rates vs. Remain Rates Projected New Rates Maturing Rates vs. New Rates Renewable Maturing Percent of Total Maturing Liabilities: Total Maturing Liabilities Percent of Current Balance Fixed Rate Maturing Adjustable Rate Maturing Cumulative Maturing Percent of Current Balance Remaining Current Balance Maturing Rates vs. Remain Rates Projected New Rates Maturing Rates vs. New Rates Renewable Maturing Percent of Total Maturing Asset Liability Management Page 27

Report Title: Purpose: Program: Frequency: Report Sequence: Projected New and Renewing Report Projected New and Renewing Summary Report The report summarizes new amounts, renewing amounts and adjusted renewing amounts for the analysis periods. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 4-column; 1, 2, 3 or 4-part report. The report is 1-part if there are 3 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 4 through 7 analysis periods in the ALM Schedule; 3-part if there are from 8 through 11 analysis periods, and 4-part if there are from 12 through 15 analysis periods. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 29

TOTALS The Projected New Summary portion of the report summarizes new amounts by Report Codes. Totals include: Assets: Total New Assets Fixed Rate New Adjustable Rate New Maturity Replacement New Growth Projected Balance Cumulative Adjusted New Percent of Projected Balance New Rates vs. Projected Balance Rates New Rates vs. Maturity Rates Liabilities: Total New Liabilities Fixed Rate New Adjustable Rate New Maturity Replacement New Growth Projected Balance Cumulative Adjusted New Percent of Projected Balance New Rates vs. Projected Balance Rates New Rates vs. Maturity Rates Asset Liability Management Page 30

Report Title: Purpose: Program: Frequency: Report Sequence: Dynamic Repricing Report Dynamic Repricing Summary Report The report summarizes the repriceable amount of the projected balance for each ALM account. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 4-column; 1, 2, 3 or 4-part report. The report is 1-part if there are 3 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 4 through 7 analysis periods in the ALM Schedule; 3-part if there are from 8 through 11 analysis periods, and 4-part if there are from 12 through 15 analysis periods. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 31

TOTALS The Dynamic Repricing Summary portion of the report summarizes repriceable amounts by Report Codes. Totals include: Assets: Total Dynamic Repricing Assets Percent of Current Balance Total Remaining Balance Repricing Remaining Balance Percent of Remaining Balance Percent of Current Balance Repricing Due to Maturity Percent of Current Balance Liabilities: Total Dynamic Repricing Liability Percent of Current Balance Total Remaining Balance Repricing Remaining Balance Percent of Remaining Balance Percent of Current Balance Repricing Due to Maturity Percent of Current Balance Summary: Total Dynamic Repricing Assets Total Dynamic Repricing Liability Total Dynamic Repricing Gap Repricing Remaining Balance Gap Repricing Due to Maturity Gap Asset Liability Management Page 32

Report Title: Purpose: Program: Frequency: Report Sequence: Static Repricing Report Static Repricing Summary Report The report summarizes the first opportunity to reprice the balance for each ALM account. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 4-column; 1, 2, 3, 4 or 5-part report. The report is 1-part if there are 3 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 4 through 7 analysis periods in the ALM Schedule; 3-part if there are from 8 through 11 analysis periods, 4- part if there are from 12 through 14 analysis periods, and 5-part if there are 15 analysis periods. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Part 1, Column 2 includes "PAST MATURITY" balance/rates. Asset Liability Management Page 33

TOTALS The Static Repricing Summary portion of the report summarizes repriceable amounts by Report Codes. Totals include: Assets: Total Static Repricing Assets Percent of Current Balance Repricing Remaining Balance Percent of Current Balance Repricing Due to Maturity Percent of Current Balance Liabilities: Total Static Repricing Liability Percent of Current Balance Repricing Remaining Balance Percent of Current Balance Repricing Due to Maturity Percent of Current Balance Summary: Total Static Repricing Assets Total Static Repricing Liability Total Static Repricing Gap Repricing Remaining Balance Gap Repricing Due to Maturity Gap Asset Liability Management Page 34

Report Title: Purpose: Program: Frequency: Report Sequence: Projected Balance Report Projected Balance Summary Report The report summarizes the projected balance amounts for each ALM account. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 4-column; 1, 2, 3 or 4-part report. The report is 1-part if there are 3 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 4 through 7 analysis periods in the ALM Schedule; 3-part if there are from 8 through 11 analysis periods, and 4-part if there are from 12 through 15 analysis periods. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 35

TOTALS The Projected Balance Summary portion of the report summarizes projected account balances by Report Codes. Totals include: Assets: Total Projected Assets Repriceable Projected Balance Percent of Projected Balance Fixed Rate Projected Balance Percent of Projected Balance Risk Category 1 Assets Risk Category 2 Assets Risk Category 3 Assets Risk Category 4 Assets Risk Weighted Assets Liabilities: Total Projected Liabilities Repriceable Projected Balance Percent of Projected Balance Fixed Rate Projected Balance Percent of Projected Balance Summary: Total Assets Total Liabilities and Capital Net Income Projected Growth Per Period Projected Growth From Current Balance Repriceable Gap Asset Liability Management Page 36

Loans to Total Assets Deposits to Total Assets Loans to Total Deposits Total Capital to Total Assets Tier 1 Capital to Total Assets Tier 1 Capital to Risk Weighted Assets Interest Income to Total Assets Interest Expense to Total Assets Net Interest Income to Total Assets Net Non-Interest Income to Total Assets Return on Assets Return on Assets if Rates + 1.00% Return on Assets if Rates - 1.00% Net Interest Income to Equity Return on Equity Asset Liability Management Page 37

Report Title: Purpose: Program: Frequency: Report Sequence: Projected Income Report Projected Income Summary Report The report summarizes the projected income amounts for ALM accounts, Account Types and Report Codes. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is an 8-column; 1 or 2-part report. The report is 1-part if there are 7 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 8 through 15 analysis periods in the ALM Schedule. HEADINGS (ACCOUNT NAME) Account Name. CURR BAL Current Balance. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 38

TOTALS The Projected Income Summary portion of the report summarizes projected income by Report Codes. Totals include: Income: Total Projected Income Expense: Total Projected Expense Summary: Total Interest Income Total Non-Interest Income Total Projected Income Total Interest Expense Total Non-Interest Expense Total Projected Expense Net Interest Income Net Non-Interest Income Net Income Projected Total Assets Projected Equity Interest Income to Total Assets Interest Expense to Total Assets Net Interest Income to Total Assets Net Non-Int Income to Total Assets Return On Assets Return On Assets if Rates + 1.00% Return On Assets if Rates - 1.00% Net Interest Income to Equity Return On Equity Asset Liability Management Page 39

Report Title: Purpose: Program: Frequency: Report Sequence: Projected Rate Report Projected Rate Summary Report The report summarizes the projected rates for ALM accounts, Account Types and Report Codes. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is an 8-column; 1 or 2-part report. The report is 1-part if there are 7 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 8 through 15 analysis periods in the ALM Schedule. HEADINGS (ACCOUNT NAME) Account Name. CUR RATE Current Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 40

TOTALS The Projected Rate Summary portion of the report summarizes projected rates by Report Codes. Totals include: Assets: Total Projected Assets Liabilities: Total Projected Liabilities Summary: Interest Income to Total Assets Interest Expense to Total Assets Net Interest Income to Total Assets Net Other Income to Total Assets Return on Assets Return on Assets if Rate + 1.00% Return on Assets if Rate - 1.00% Net Interest Income to Equity Return on Equity Projected Index Values: Index Rate Description Index Rate Description Index Rate Description Index Rate Description Asset Liability Management Page 41

Report Title: Purpose: Program: Frequency: Report Sequence: History Balance Report History Balance Summary Report The report summarizes the projected balances of ALM accounts, Account Types and Report Codes as of previous analysis dates. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 5-column; 1, 2, 3 or 4-part report. The report is 1-part if there are 4 or less History Dates in the Account History Information. The report is 2-part if there are from 5 through 9 History Dates, 3-part if there are from 10 through 14 History Dates and 4-part if there are from 15 through 18 History Dates. (Each History Date requires an associated History Balance and History Rate.) HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. (HISTORY PERIODS) BALANCE RATE The History Balance Amount and Rate by Period is the associated balance and rate recorded for the indicated History Date. Asset Liability Management Page 42

TOTALS The History Balance Summary portion of the report summarizes History Amounts by Report Codes. Totals include: Assets: Total Assets Risk Category 1 Assets Risk Category 2 Assets Risk Category 3 Assets Risk Category 4 Assets Risk Weighted Assets Liabilities: Total Liabilities Summary: Loans to Total Assets Deposits to Total Assets Loans to Total Deposits Total Capital to Total Assets Tier 1 Capital to Total Assets Tier 1 Capital to Risk Weighted Assets Asset Liability Management Page 43

Report Title: Purpose: Program: Frequency: Report Sequence: Asset Liability Summary Report The report summarizes key analysis ratios, gaps and amounts for ALM accounts, Account Types and Report Codes. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 4-column; 1, 2, 3 or 4-part report. The report is 1-part if there are 3 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 4 through 7 analysis periods in the ALM Schedule, 3-part if there are from 8 through 11 analysis periods in the ALM Schedule and 4-part if there are from 12 through 15 analysis periods in the ALM Schedule. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 44

TOTALS Asset Summary Report. The following figures are also reported on the "Projected Balance Report". Projected Balance: Total Projected Assets Repriceable Projected Balance Percent of Projected Balance Risk Weighted Assets The following figures are also reported on the "Projected New Report". Total New Adjustable Rate New Maturity Replacement New Growth Cumulative Adjusted New Percent of Projected Balance New Rates vs. Projected Balance Rates The following figures are also reported on the "Maturity Gap Report". Maturity: Total Maturing Percent of Current Balance Adjustable Rate Maturing Cumulative Maturing Percent of Current Balance Maturing Rates vs. Remaining Rates Maturing Rates vs. New Rates Renewable Maturing Asset Liability Management Page 45

The following figures are also reported on the "Dynamic Repricing Report". Repricing: Total Dynamic Repricing Percent of Current Balance Repricing Remaining Balance Percent of Remaining Balance Repricing Due to Maturity Percent of Current Balance Liability Summary Report. The following figures are also reported on the "Projected Balance Report". Projected Balance: Total Projected Liabilities Repriceable Projected Balance Percent of Projected Balance Fixed Rate Projected Balance Percent of Projected Balance The following figures are also reported on the "Projected New Report". Total New Adjustable Rate New Maturity Replacement New Growth Cumulative Adjusted New Percent of Projected Balance New Rates vs. Projected Balance Rates Asset Liability Management Page 46

Report Title: Purpose: Program: Frequency: Report Sequence: Fair Value Report Fair Value Summary Report The report prints the calculated fair value balances and interest rates for assets, liabilities, income and expense. ALM3200. As required. Account Number. The Detail Code in the ALM3200 Report Specifications identifies the degree of detail. HEADINGS (ACCOUNT NAME) Account Name. CURRENT BALANCE BALANCE RATE Current Balance - Balance and Rate. FAIR VALUE BALANCE RATE The Fair Value Balance and Rate is calculated based upon the client-defined discount rates entered in the ALM Fair Value and Fair Value Index Rate Specifications. The fair value is a measurement of today's present value of future payments made to ALM accounts. (ANALYSIS PERIOD PREVIOUS YEAR) BALANCE RATE The Balance and Rate from the same analysis period in the previous year are printed for comparison purposes. The information is taken from each account's history. PREVIOUS FAIR VALUE The Fair Value Balance and Rate from the same analysis period in the previous year are printed for comparison purposes. Asset Liability Management Page 47

TOTALS The following totals are printed for each Account Type: Current Balance Current Rate Fair Value Balance Fair Value Rate Analysis Period (Previous Year) Balance Analysis Period (Previous Year) Rate Fair Value Summary Report. The following totals are printed for each Category: Current Balance Current Rate Fair Value Balance Fair Value Rate Analysis Period (Previous Year) Balance Analysis Period (Previous Year) Rate Asset Liability Management Page 48

Report Title: Purpose: Program: Frequency: Report Sequence: Projected Tax Equivalence Rate Report Projected Tax Equivalence Rate Summary Report The report summarizes the projected tax equivalencies for ALM accounts, Account Types and Report Codes. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is an 8-column; 1 or 2-part report. The report is 1-part if there are 7 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 8 through 15 analysis periods in the ALM Schedule. HEADINGS (ACCOUNT NAME) Account Name. CUR RATE Current Rate. (ANALYSIS PERIODS) BALANCE RATE The Analysis Periods correspond to the periods in the ALM Schedule. Asset Liability Management Page 49

TOTALS The Projected Tax Equivalence Rate Summary portion of the report summarizes projected rates by Report Codes. Totals include: Assets: Total Projected Assets Liabilities: Total Projected Liabilities Summary: Interest Income to Total Assets Interest Expense to Total Assets Net Interest Income to Total Assets Net Other Income to Total Assets Return on Assets Return on Assets if Rate + 1.00% Return on Assets if Rate - 1.00% Net Interest Income to Equity Return on Equity Asset Liability Management Page 50

Report Title: Purpose: Program: Frequency: Report Sequence: Projected Balance Variance Report Projected Balance Variance Summary Report This report summarizes the variance between the current balance and the previously projected balance. ALM3200. As required. Account Type Code and Account Report Code according to the Detail Code in the ALM3200 Report Specifications. This is a 4-column; 1, 2, 3 or 4-part report. The report is 1-part if there are 3 or less analysis periods in the ALM Schedule. The report is 2-part if there are from 4 through 7 analysis periods in the ALM Schedule; 3-part if there are from 8 through 11 analysis periods, and 4-part if there are from 12 through 15 analysis periods. HEADINGS CURRENT BALANCE CURRENT RATE Current Balance - Balance and Rate. PROJECTED BALANCE PROJECTED RATE Previously Projected Balance - Balance and Rate. VARIANCE BALANCE VARIANCE RATE The Variance Balance is the difference between the Current Balance and the Previously Projected Balance. The same is true for the Variance Rate. VARIANCE PERCENT The Variance Percent is Variance amount divided by the Previously Projected Balance amount. Asset Liability Management Page 51

The following totals are printed for each account type: Current Balance Current Rate Previously Projected Balance Previously Projected Rate Variance Balance Variance Rate TOTALS Asset Liability Management Page 52

Report Title: Purpose: Program: Frequency: Report Sequence: Historical Growth Trend Report Historical Growth Trend Summary Report The report tracks the increases and decreases of ALM accounts. ALM3200. As required. Account Number. The Detail Code in the ALM3200 Report Specifications identifies the degree of detail. HEADINGS (ACCOUNT NAME) Account Name. (ANALYSIS PERIOD) The period expressed as a percentage variance from the previous period. (ANALYSIS SUMMARY) The ending period expressed as a percentage of the starting period. Asset Liability Management Page 53

TOTALS The Historical Growth Trend Summary portion of the report summarizes historical changes by Report Code. Totals include: Total Assets Total Liabilities and Capital Net Income Loans to Total Assets Deposits to Total Assets Loans to Total Deposits Tier 1 Capital to Total Assets Tier 1 Capital to Risk Weight Assets Interest Income to Total Assets Interest Expense to Total Assets Net Interest Income to Total Assets Return on Assets Net Interest Income to Equity Return on Equity Asset Liability Management Page 54

Report Title: Purpose: Program: Frequency: Report Sequence: Historical Relationship Report The report is a summary of accounts expressed as a percentage of the Type Code they are assigned to. ALM3200. As required. Account Number. The Detail Code in the ALM3200 Report Specifications identifies the degree of detail. HEADINGS CURRENT The Current Percentage is the current account balance divided by the current total of all accounts under the stated Type Code. (MONTHLY AVERAGE) The Monthly Average is the sum of the account's total for the last 12 months, divided by the sum of all the accounts in the stated Type Code for the last 12 months. (PREVIOUS PERIODS) The Previous Periods correspond to the stored percentages for each of the last 12 months. Asset Liability Management Page 55

Report Title: Purpose: Program: Frequency: Report Sequence: Ratio Comparison Report The report prints the calculated ratio analysis. ALM3200. As required. Account Number. The Detail Code in the ALM3200 Report Specifications identifies the degree of detail. HEADINGS PROJECTED The Projected Value is the predicted value of a given ratio for the institution during the stated period. OPTIMUM The Optimum Value is the most advantageous value of a given ratio for an institution to maintain. PEER 1, 2, 3 Peer 1, 2, and 3 make a group to which the institution's own ratios can be compared. RETURN ON E. ASSETS The Return on Earning Assets is the institution's net interest divided by the earning assets. COST OF FUNDS The Cost of Funds is the average cost of lending money. NET INTEREST MARGIN The Net Interest Margin is the difference between the interest yield on assets, less the weighted rates on deposits. RETURN ON ASSETS The Return on Assets is an institution's net profit after taxes divided by the total assets. Asset Liability Management Page 56