MSIC 2022 Annual Report

INANCIAL STATE

MASSACHUSETTS CREDIT UNION SHARE INSURANCE CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021

N OTE 5 - I NVESTMENT S ECURITIES (C ONTINUED ) The amortized cost and fair value of investment securities, with gross unrealized gains and losses are as follows for securities available-for-sale at September 30, 2021:

Gross

Gross

Amortized

Unrealized

Unrealized

Fair

Cost

Gains

Losses

Value

U.S. government and government- sponsored enterprise obligations Mortgage-backed securities

$ 56,409,543

$

--

$

(142,479) (80,270)

$ 56,267,064

11,967,610

103,924 15,697

11,991,264

Municipal bonds

264,613

--

280,310

$

119,621

$

(222,749)

$ 68,538,638

$ 68,641,766

The amortized cost and estimated fair value of investment securities available-for-sale as of September 30, 2022, by contractual maturity are shown below. Expected maturities may differ from contractual maturities because the borrowers may have full or partial call rights.

Available-for-sale

Amortized

Fair

Cost

Value

Due in less than one year

$

19,330,817 39,977,617

$

18,722,607 36,618,062

Due after one year through five years Due after five years through ten years

231,738

262,696

59,571,130 9,336,881 68,908,011

55,572,407 8,091,294 63,663,701

Mortgage-backed securities

$

$

During the years ended September 30, 2022 and 2021, there were no sales of securities available-for-sale.

19

2022 ANNUAL REPORT

67

Powered by