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HomeMy WebLinkAbout1997-10-27 City Council (22)TO: City of Palo Alto City Manager’s Report ItONORABLE CITY COUNCIL FROM:CITY MANAGER DEPARTMENT: ADMINISTRATIVE SERVICES AGENDA DATE: OCTOBER 27, 1997 CMR:441:97 SUBJECT:CITY OF PALO ALTO’S INVESTMENT ACTIVITY REPORT FOR THE FIRST QUARTER, FISCAL YEAR 1997-98 RECOMMENDATION The purpose ~)fthis report is to provide Council with information on the status of the City’s investment portfolio as of the-first quarter of the 1997-98 fiscal year. This is an informational report and no Council action is required. POLICY IMPLICATIONS This report does not propose any changes to existing City policies. EXECUTIVE SUMMARY Current Investment Portfolio as of September 30, 1997 The City’s investment portfolio is detailed in Attachment B. It is grouped by investment type and includes the category of investment, date of maturity, current market value, as well as the book and face (par) value, and the weighted average maturity of each type of investment and of the entire portfolio, as of September 30, 1997. The face value of the City’s portfolio is $235.8 million. The portfolio consists of $22.2 million in liquid money market accounts and $213.6 million in federal agency notes and treasury securities. The $213.6 million includes $114.4 million in investments maturing in less than two years, which represents 54 percent of the City’s investment in notes and securities. The current market value of the portfolio is 100.4 percent of the book value. Bond yields have declined recently, meaning that market prices, which move in the opposite direction of yields, have gone up. Because the City’s investment policy and practice is to hold securities until they mature, changes in market price do not affect what the City earns CMR:441:97 Page 1 of 4 in real dollars. The average life to maturity of the investment portfolio is 2.1 years. The ¯ market valuation is provided by Union Bank of California, which is the City’s safekeeping agent. Investments Made During the First Quarter During the first quarter of the fiscal year, the portfolio grew by $13.2 million. Part of this increase is due to normal yearly spending patterns: the largest expenses are capital, yet the bulk of them will not occur until later in the year. During the quarter, staff replaced $15 million in maturing U. S. Government agency notes,- which had an average yield of 6.40 percent, with $17 million in U. S. Government agency notes having a yield of 6.18 percent. In addition, $4 million was invested in U. S. Government agency notes with a five-year maturity and a yield of 6.22 percent. A net increase of $11.2 million in holdings in short-term money market funds occurred over the quarter. Staff began setting aside securities that matured into more liquid accounts (Local Agency Investment Fund [LAIF] and money market), rather than re-investing them. This action was taken pending discussions with Northem California Power Agency (NCPA) over the possibility of refinancing Calaveras Hydroelectric debt. A plan proposed by NCPA two months ago would have required a cash payment from Palo Alto in April 1998. However, since that time, another approach is now being proposed by NCPA which would pay off existing geothermal debt outstanding sooner. Since Palo Alto has, no share of NCPA’s geothermal debt obligations, Palo Alto will not be required to deposit any cash up front for the proposed debt refmancing~ Therefore, surplus funds will not be needed. For that reason, staff has already begun re-investing funds currently held in the LAIF and money market accounts in 3-5 year securities. Availability_ of Funds for the Next Six Months The normal flow of revenues from the City’s utility billings, sales and property taxes, transient occupancy taxes and general user fees is sufficient to provide fimds for ongoing expenditures. Projections indicate receipts will be $109.3 million and expenditures will be $103.7 million, over the next six months, indicating an overall growth of the portfolio of about $5.6 million. In addition, securities totaling $22 million will mature between October, 1997 and March, i998. Currently, $22.2 million is also available in funds which can be withdrawn on a daily basis from the City’s investments in the LAIF and Fidelity money market fund. On the basis of the above projections, there are more than sufficient funds tO meet Palo Alto’s expenditure requirements for the next six months. CMR:441:97 Page 2 ot" 4 Compliance with City_ Investment Policy During the first quarter of 1997-98, staff complied with all aspects of the investment policy. Attachment C lists the restrictions in the City’s investment policy compared with the portfolio’s actual compliance. :- -_ -~ - . Investment Yields Interest income on an accrual basis for the first quarter of 1997-98 was $3.6 million. This is 26.9 percent of the 1997-98 budget of $13.4 million. The effective rate of return for the fiscal year, as of September 30, was 6.09 percent. This compares to LAIF’s yield for the quarter of 5.68 percent, and the yield on the two-year Treasury note of 5.83 percent. Yield Trends During this quarter, the Federal Reserve Open Market Committee (FOMC) made no change in either the discount rate or the federal funds rate. The economy remains strong based on recent jobs, inventory and wage data. Inflationary indicators do not appear to be rising significantly. Recent comments by the Federal Reserve Chairman, however, indicate that the FOMC may raise interest rates in the near future tocombat inflation that may result from demand for scarce labor. Although bond yields were expected to remain low, they may begin to move upward in anticipation of a rate hike by the FOMC. Funds Held by the City. or Managed ,,Under Contract Attachment A is a consolidated report of all City investment funds, including those not held ¯ directly in the investment portfolio. Those include cash in the City’s regular bank account with Bank of America; bond proceeds, which the City itself manages in a separate investment account; bond reserves and debt service payments being held by the City’s fiscal agents; and employee deferred compensation accounts, whose investment is directed by the individual employee but are technically considered City funds reserved for the employees. The most recent data on the funds held by the fiscal agent is as of September 30, 1997, while the balances in the deferred compensation accounts are as of June 30, 1997. FISCAL.IMPACT This-is an informational report with no fiscal impact resulting. ENVIRONMENTAL ASSESSMENT There is no environmental assessment required for this report. ATTACHMENTS A)Consolidated Report of Cash and Investments B)Investment Portfolio, as of September 30, 1997 C)Investment Policy Compliance CMR:441:97 Page 3 of 4 PREPARED BY: Joe Saccio, Senior Financial Analyst DEPARTMENT HEAD APPROVAL: Melissa Cavallo Acting Director Administrative Services CITY MANAGER APPROVAL: Emil~-Harrison Assistant City Manager CC: n/a CMR:441:97 Page 4 of 4 Attachment A Consolidated Report City of Palo Alto Cash and Investments First Quarter, Fiscal Year 1997-98 Book Value Market Value City Investment Portfolio (see Attachment B)$23,6,374,706 $ 237,281~138 ,Other Funds Held by the City_ Cash with Bank of America 1995 Utility Revenue Bond Proceeds Fidelity Fund - Treasury Class I Total for Other Funds $1,743,100 $ 4,297,940 $ 6,041,040 $1,743,100 $ 4,297,940 $ 6,041,040 Funds Under Management of Contracted Par, ties Fiscal Agent Debt Service Payments and Reserves . - First Trust California Golf Course Corporation Lease/Reserve Fund Palo Alto Public Improvement Corporation Lease/Reserve Fund $167,133 ¯ $ 770,339 Total Under Management $ 937,472 Employee...Defe~ed Compensation Accounts (September 30, 1997) Great Western Bank ICMA Retirement Corporation ITT Hartford $ 766,362 $17,794,174 $29,698,872 Total $48,259,408 GRAND TOTAL $291,612,626 s\j saccio\consl 1 st $ $ $ $ $ 167,133 770,339 937,472 766,362 17,794,174 29,698,872 48,259,408 292,519,058 10/16/1997 ATTACHMENT B City of Palo Alto INVESTMENTS BY, T~YPE SEPTEMBER 30, 1997 FI -1 CPA ACCRUAL INVESTMENT PURCHASE STATED ....YTM ....MATURITY DAYS NUMBER ISSUER DATE BOOK VALUE FACE VALUE MARKET VALUE P~ATE 360 365 DATE TO MAT MANAGED POOL ACCOUNTS 158 Fidelity Investments 159 Local Agency Invest. Fund 6,255,181.67 6,255,181.67 6,255,181.67 5.460 5.385 5.460 15,950,000.00 15,950,000.00 15,950,000.00 5.684 5.606 5.684 1 1 SUBTOTALS and AVERAGES 22,205,181.67 22,205,181.67 22,205,181.67 5.544 5.621 FEDERAL AGENCY ISSUES - COUPON 221 222 146-Cali 147-Call 148-Cali 149-Call 150-Call 166 167-Cali 172 173 177-Cali 179-Cali 187 188 189 2O2 203 2O5 206 207 210 215 216 228 238 239 178-Call 212 213 217 218 229 230 231 240 118 119 120 Federal Farm Credit Bank Federal Farm Credit Bank Federal Home Loan Ba~k Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn 02/04/97 1,096,567.37 i,i00,000.00 1,108,932.00 6.420 6.416 6.505 02/04/02 1,587 02/04/97 898,656.80 900,000.00 907,308.00 6.420 6.372 6.461 02/04/02 1,587 02/18/94 2,000,000.00 2,000,000.00 1,989,060.00 5.380 5.496 5.572 12/14/98 439 02/14/94 2,000,000.00 2,000,000.00 1,989,060.00 5.380 5.496 5.572 12/14/98 439 02/09/94 2,000,000.00 2,000,000.00 1,989,060.00÷ 5.380 5.496 5.572 12/14/98 439 02/10/94 2,000,000.00 2,000,000.00 1,989,060.00 5.380 5.496 5.572 12/14/98~439 02/11/94 2,000,000.00 2,000,000.00 1,989,060.00 5.380 5.496 5.572 12/14/98 439 11/16/95 4,997,681.73 5,000,000.00 4,991,400.00 5.660 5.~06 5.785 11/09/98 404 12/27/95 3,000,000.00 3,000,000.00 2,981,250.00 6.250 6.193 6.279 12/27/00 1,183 02/15/96 2,000,566.50 2,000,000.00 1,995,620.00 4.920 4.835 4.902 02/09/98 131 02/15/96 4,005,464.69 4,000,000.00 3,958,760.00 5.055 4.945 5.014 02/09/99 496 02/21/96 1,550,000.00 1,550,000.00 1,533,523.50 5.965 5.965 6.048 02/21/01 1,239 02/28/96 2,000,000.00 2,000,000.00 1,974,380.00 5.860 5.860 5.941 02/28/01 1,246 04/23/96 2,000,000.00 2,000,000.00 2,007,180.00 6.100 6.100 6.185 04/23/99 569 04/23/96 2,000,000.00 2,000,000.00 2,007,180.00 6.100 6.100 6.185 04/23/99 569 05/06/96 2,000,000.00 2,000,000.00 2,008,440.00 6.210 6.210 6.296 05/06/99 582 08/09/96 4,001,459.70 4,000,000.00 4,008,120.00 6.260 6.153 6.238 08/09/99 677 09/27/96 3,002,171.24 3,000,000.00 3,022,020.00 6.335 6.208 6.294 09/23/99 722 10/25/96 2,229,580.37 2,235,000.00 2,236,743.30 6.050 6.096 6.180 10/25/99 754 11/15/96 1,153,707.75 1,150,000.00 1,152,530.00 6.030 5.780 5.860 11/08/99 768 11/15/96 2,008,574.70 2,000,000.00 2,006,260.00 6.090 5.781 5.862 11/01/99 761 12/18/96 990,112.31 990,000.00 993,098.70 6.090 5.997 6.081 11/01/99 761 01/28/97 999,852.75 1,000,000.00 1,005,470.00 6.173 6.096 6.180 01/28/00 849 01/28/97 1,998,667.97 2,000,000.00 2,010,9~40.00 6.173 6.120 6.205 01/28/00 849 04/17/97 2,994,036.46 3,000,000.00 3,049,680.00 6.670 6.665 6.758 04/17/00 929 06/26/97 2,995,559.90 3,000,000.00 3,026,250.00 6.400 6.349 6.437 06/26/02 1,729 07/11/97 3,008,246.53 3,000,000.00 3,015,000.00 6.225 6.031 6.115 07/11/00 1,014 02/23/96 2,000,000.00 2,000,000.00 1,963,120.00 5.600 5.600 5.678 02/23/01 1,241 12/18/96 1,009,214.41 1,000,000.00 1,011,410.00 6.550 6.015 6.098 01/04/00 825 12/18/96 1,009,156.45 1,000,000.00 1,011,410.00 6.550 6.015 6.098 01/04/00 825 01/10/97 1,348,318.49 1,285,000.00 1,363,102.30 7.900 6.352 6.440 09/19/01 1,449 01/10/97 3,0i2,815.29 3,000,000.00 3 041 730.00 6.520 6.313 6.401 01/02/02 1,554 04/14/97 1,986,394.77 2,000,000.00 2,050,940.00 6.780 6.865 6.960 04/10/02 1,652 04/16/97 2,985,097.66 3,000,000.00 3,082,500.00 6.830.6.866 6.961 04/16/02 1,658 04/14/97 1,985,969.60 2,000,000.00 2,050,940.00 6.780 6.871 6.966 04/10/02 1,652 09/10/97 2,009,645.16 2,000,000.00 2,019,680.00 6.400 6.122 6.207 08/01/00 1,035 06/08/95 3,002,302.57 3,000,000.00 3,004,950.00 6.450 5.918 6.000 12/08/97 68 08/15/95 4,023,757.49 4,000,000.00 4,032,480.00 9.550 6.085k 6.170 12/10/97 70 01/11/93 .999,973.71 1,000,000.00 1,001,560.00 6.050 5.978 6.061 01/12/98 103 10/16/1997 ATTACHMENT B City of Palo Alto INVESTMENTS BY TYPE SEPTEMBER 30, 1997 FI -2 CPA ACCRUAL INVESTMENT PURCHASE STATED ....YTM ....MATURITY DAYS NUMBER ISSUER DATE BOOK VALUE FACE VALUE MARKET VALUE RATE 360 365 DATE TO MAT FEDERAL AGENCY ISSUES - COUPON 121 Fed Nat Mortgage Assn 01/11/93 1,999,947.43 122 Fed Nat Mortgage Assn 01/12/93 1,999,947.40 123 Fed Nat Mortgage Assn 10/05/95 4,000,519.03 124 Fed Nat Mortgage Assn 10/06/95 4,000,506.19 165 Fed Nat Mortgage Assn 11/15/95 5,020,028.41 168 Fed Nat Mortgage Assn 01/26/96 4,001,655.50 170 Fed Nat Mortgage Assn 01/26/96 4,322,849.91 171 Fed Nat Mortgage Assn 02/09/96 3,004,668.86 180 Fed Nat Mortgage Assn 03/07/~6 2,993,011.55 181 Fed Nat Mortgage Assn 03/13/96 2,976,913.52 186 Fed Nat Mortgage Assn 04/18/96 1,991,728.69 194 Fed Nat Mortgage Assn 05/06/96 1,993,505.72 195 Fed Nat Mortgage Assn 05/06/96 1,760,236.63 196 Fed Nat Mortgage Assn 05/31/96 2,278,022.59 197 Fed Nat Mortgage Assn 05/31/96 2,066,233.64 260 Fed Nat Mortgage Assn 07/11/96 2,614,214.75 201 Fed Nat Mortgage Assn 07/11/96 2,280,833.92 204 Fed Nat Mortgage Assn 10/25/96 1,995,921.77 208-Call Fed Nat Mortgage Assn 12/23/96 2,000,000.00 209-Call Fed Nat Mortgage Assn 12/23/96 1,000,000.00 211 Fed Nat Mortgage Assn 12/18/96 993,269.75 214-Cali Fed Nat Mortgage Assn 01/14/97 3,000,000.00 219 Fed Nat Mortgage Assn 01/13/97 2,002,648.62 220 Fed Nat Mortgage Assn 02/03/97 4,151,420.77 223 Fed Nat Mortgage Assn 03/07/97 1,976,201.06 224 Fed Nat Mortgage Assn 03/07/97 1,481,616.45 225 Fed Nat Mortgage Assn 03/07/97 1,482,343.49 226 Fed Nat Mortgage Assn 03/21/97 1,494,018.41 227 Fed Nat Mortgage Assn 03/21/97 1,493,820.67 232-Cali Fed Nat Mortgage Assn 04/14/97 1,965,645.66 233-Cali Fed Nat Mortgage Assn 04/14/97 2,953,090.63 234 Fed Nat Mortgage Assn 05/2~/97 2,994,114.53 235 Fed Nat" Mortgage Assn 06/25/97 2,012,409.76 236 Fed Nat Mortgage Assn 06/25/97 2,012,707.04 237 Fed Nat Mortgage Assn 06/26/97 2,022,036.13 241-Cali Fed Nat Mortgage Assn 09/10/97 3,000,000.00 242 Fed Nat Mortgage Assn 09/25/97 4,997,255.33 243 Fed Nat Mortgage Assn 09/29/97 3,992,328.53 169 Student Loan Mktg. Assn 01/26/9~4,169,023.70 2,000,000.00 2,000,000.00 4,000,000.00 4,000,000.00 5,000,000.00 4,000,000.00 4,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 1,790,000.00 2,205,000.00 2,000,000.00 2,705 000.00 2,300 000.00 2,000 000.00 2,000 000.00 1,000 000.00 1,000 000.00 3,000 000.00 2,000 000.00 4,000 000.00 2,000 000.00 1,500 000.00 1,500 ooo,6o 1,500 000.00 1,500,000.00 2,000,000.00 3,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 5,000,000.00 4,000,000.00 4,000,000.00 2,003,120.00 2,003,120.00 4,007,480.00 4,007,480..00 5,020,300.00 3,938,760.00 4,253,760.00 2,975 160.00 2,977 020.00 2,973 270.00 1,997 500.00 2,031 560.00 1,795 029.90 2,302.505.10 2,088 440.00 2,671,620.30 2,334 868.00 2,005.000.00 1,999.060.00 999~530.00 996.250.00 3,002.340.00 2,029~680.00 4,201880.00 2,008,120.00 1,506090.00 1,506.090.00 1,510.785.00 1,510785.00 2,011.880.00 3,022.500.00 3,031.410.00 2,034.680.00 2,034,680.00 2,043,740.00 3,004,230.00 4,996,850.00 3,983,120.00 4,135,000.00 6.050 5.978 6.061 01/12/98 103 6.050 5.978 6.061 01/12/98 103 5.950 5.854 5.935 09/28/98 362 5.950 5.854 5.935 09/28/98 362 9.550 5.513 5.590 11/10/97 40 5.550 5.459 5.535 01/17/01 1,204 8.900 5.415 5.490 06/12/00 985 5.200 5.087 5.158 01/25/99 481 5.280 5.385 5.460 03/01/99 516 5.400 5.907 5.989 03/12/99 527 5.840 6.061 6.145 03/29/99 544 6.625 6.641 6.733 04/18/01 1,295 6.160 6.631 6.723 04/03/01 1,280 8.700 6.421 6.510 06/10/99 617 8.700 ’ 6.421.6.510 06/10/99 617 5.720 6.779 6.873 03/08/01 1,254 6.590 6.766 6.860 05/24/01 1,331 6.070 6.095 6.180 10/18/99 747 6.340 6.340 6.428 12/23/99 813 6.340 6.340 6.428 12/23/99 813 5.740 6.080 6.164 12/09/99 799 6.470 6.381 6.470 01/14/00 835 6.580 6.447 6.537 10/02/01 1,462 7.500 6.381 6.470 02/11/02 1,594 6.230 6.460 6.550 03/01/02 1,612 6.230 6.470 6.560 03/01/02 1,612 6.230 6.457 6.547 03/01/02 1,612 6.250 6.342 6.430 03/20/00 901 6.250 6.348 6.436 03/20/00 901 6.630 7.042 7.140 02/04/02 1,587 6.680 7.035 7.133 03/14/02 1,625 6.410 6.404 6.493 05/22/00 964 6.590 6.342 6.430 05/21/02 1,693 6.590 6.337 6.425 05/~i/02 1,693 6.700 6.332 6.420 06/04/02 1,707 6.470 6.381 6.470 08/17/00 1,051 5.970 5.908 5.990 09/25/00 1,090 6.090 6.132 6.217 09/30/02 1,825 7.500 5.458 5.534 03/08/00 889 SUBTOTALS and AVERAGES 188,798,248.41188,210,000.00189,533,901.10 6.055 6.139 909 TREASURY SECURITIES - COUPON 182 U.S. Treasury 183 U.S. Treasury 03/21/96 2,987,288.54 3,000,000.00 2,991,570.00 5.250 5.792 5.873 07/31/98 303 03/21/96 .2,985,989.58 3,000,000.00 2,991,090.00 5.125 5.797 5.877 06/30/98 272 ATTACHMENT B 10/16/1997 City of Palo Alto INVESTMENTS BY TYPE SEPTEMBER 30, 1997 FI -3 CPA ACCRUAL INVESTMENT PURCHASE STATED ....YTM ....MATURITY DAYS NUMBER ISSUER DATE BOOK VALUE FACE VALUE MARKET VALUE RATE 360 365 DATE TO MAT TREASURY SECURITIES - COUPON 184 U.S. Treasury 03/27/96 2,974,053.34 3,000,000.00 2,976,570.00 4.750 5.697 5.776 08/31/98 334 185 U.S. Treasury 03/27/96 2,991,850.84 3,000,000.00 2,996,250.00 5.125 5.634 5.712 03/31/98 181, 190 U.S. Treasury 05/01/96 2,000,841.87 2,000,000.00 2,006,880.00 6.125 5.967 6.050 05/15/98 226 191 U.S. Treasury ’05/03/96 2,000,856.64 2,000,000.00 2,006,880.00 6.125 5.966 6.049 05/15/98 226 192 U.S. Treasury 05/03/96 3,022,549.67 3,000,000.00 3,045,000.00 6.750 6.158 6.244 05/31/99 607 198 U.S. Treasury 06/17/96 3,008,084.67 3,000,000.00 3,046,860.00 6.750 6.486 6.576 06/30/99 637 199 U.S. Treasury 07/10/96 3,009,820.23 3,000,000.00 3,053,430.00 6.875 6.581 6.672 07/31/99 668 SUBTOTALS and AVERAGES 24,981,335.38 25,000,000.00 25,114,530.00 6.013 6.097 397 GINNIE MAE’S 161 Fed Home Ln Mort orp 07/05/83 28,937.44 28,231.65 43,880.12 12.450 11.875 12.039 09/15/09 4,367 162 Fed Home Ln Mort Corp 02/16/7~91,662.37 93,275.25 101,042.28 10.000 10.120 10.261 02/01/09 4,141 160 Govt. Natl. Mortgage Assn 01/26/87 269,340.78 261,258.11 282,602.96 9.000 8.449 8.566 11/15/16 6,985 SUBTOTALS and AVERAGES TOTAL INVESTMENTS and AVERAGES 389,940.59 382,765.01 427,525.36 9.096 9.222 6,122 235,797,946.68 236,374,706.05 237,281,1.38.13 6.008%6.091%778 ==================================================================================== Attachment C Investment Policy Compliance as of September 30, 1997 No more than 10 percent of the portfolio in collateralized Certificates of 0.00% Deposit (CDS) of any institution. No more than 30 percent of the portfolio in Banker’s Acceptance Notes.0.00% - No more than $5 million with any one institution. No more than 15 percent of the portfolio in Commercial Paper.0.00% - No more than $3 million with any one institution. Limit investments exclusively to those stipulated under types of investment.No exceptions No more than 10 percent of the portfolio in Farm Credit Securities..85% No more than 2 percent of the portfolio in the Guaranteed Portion of Small 0.00% Business Administration Notes. No more than 20 percent of portfolio in Mutual Funds with no more than 10 2.64% percent of portfolio in any one Mutual Fund. No more than 20 percent of portfolio in callable or Multi-Step-up 13.80% government agency securities. Enough liquidity to meet one month’s cash needs.$22.2 million At least $50 million maturing in less than 2 years.$114.4 million No more than 20 percent of the portfolio shall be in investments maturing in .16% more than five years. Market value of the portfolio will exceed 95 percent of the amortized cost 100.38% basis of the portfolio. a:invcomp i