Loading...
HomeMy WebLinkAbout37-93 RESOLUTION• • • • • RESOLUTION NO. 17-Q3 A RESOLUTION OF THE CITY COUNCIL OF FAYETTEVILLE, ARKANSAS RATIFYING THE ACTION OF THE FAYETTEVILLE PUBLIC FACILITIES BOARD, WITH REFERENCE TO THE ISSUANCE OF NOT TO EXCEED $8,500,000 OF THE FAYETTEVILLE PUBLIC FACILITIES BOARD, ARKANSAS SINGLE FAMILY MORTGAGE REVENUE REFUNDING BONDS, SERIES 1993 WHEREAS, The Fayetteville Public Facilities Board (the "Board") has considered, pursuant to its policies, and adopted a resolution entitled: 'A resolution authorizing the issuance of not to exceed $8,500,000 principal amount of Single Family Mortgage Revenue Refunding Bonds, Series 1993 for the purpose of refunding the Board's Single Family Mortgage Revenue Bonds, Series 1979; and authorizing the execution and delivery of a Trust Indenture for the 1993 Bonds and releasing the 1979 Trust Indenture; authorizing the execution and delivery of an Official Statement relating to the Series 1993 Bonds; authorizing the execution and delivery of a Purchase Contract providing for the sale of the Series 1993 Bonds to the purchaser thereof; and prescribing matters pertaining thereto"; and WHEREAS, pursuant to Ordinance 2485 of the City Council of the City of Fayetteville, Arkansas, as amended, it is necessary for the City Council to ratify the issuance of obligations of the Board; and THEREFORE, BE IT RESOLVED, that the action of the Board in its resolution authorizing the issuance of not to exceed $8,500,000 of its bonds designated "The Fayetteville Public Facilities Board Single Family Mortgage Revenue Refunding Bonds, Series 1993", and the proposed actions of the Board pursuant to the resolution described above (of which a copy is hereto attached and by this reference made a part hereof) is hereby ratified. This resolution shall be effective from and after the date of its passage. ATTEST: APPROVED: City lerk Dated: MAYOR neemew.wc5 491893 • • • THE FAYETTEVILLE PUBLIC FACILITIES BOARD RESOLUTION NO. 9.3'.2 A RESOLUTION AUTHORIZING THE ISSUANCE OF NOT TO EXCEED $8,500,000 PRINCIPAL AMOUNT OF SINGLE FAMILY MORTGAGE REVENUE REFUNDING BONDS, SERIES 1993 FOR THE PURPOSE OF REFUNDING THE BOARD'S SINGLE FAMILY MORTGAGE REVENUE BONDS, SERIES 1979; AND AUTHORIZING THE EXECUTION AND DELIVERY OF A TRUST INDENTURE FOR THE 1993 BONDS AND RELEASING THE 1979 TRUST INDENTURE; AUTHORIZING THE EXECUTION AND DELIVERY OF AN OFFICIAL STATEMENT RELATING TO THE SERIES 1993 BONDS; AUTHORIZING THE EXECUTION AND DELIVERY OF A PURCHASE CONTRACT PROVIDING FOR THE SALE OF THE SERIES 1993 BONDS TO THE PURCHASER THEREOF; AND PRESCRIBING MATTERS PERTAINING THERETO. WHEREAS, The Fayetteville Public Facilities Board (the "Board"), is a public body corporate and politic under the Constitution and laws of the State of Arkansas (the "State"); and WHEREAS, the Board is authorized by the Constitution and laws of the State of Arkansas, including Act No. 142 of the Acts of Arkansas of 1975, as amended (the "Act"), to issue and sell its revenue bonds and to use the proceeds thereof for the purpose of financing mortgage loans to low- and moderate -income persons in the State to purchase single-family residences and to secure the payment of such revenue bonds as therein provided, all in accordance with the provisions of the Act; and WHEREAS, to provide more adequate residential single-family housing, the Board has previously developed a program and issued its $18,000,000 City of Fayetteville, Arkansas Residential Housing Facilities Board, Single Family Mortgage Revenue Bonds, Series 1979 dated April 1, 1979 (the "1979 Bonds"), and used the Bond proceeds to purchase from certain mortgage lending institutions (the "Lenders") certain mortgage loans made to finance residential facilities (the "Mortgage Loans"), which Mortgage Loans were originated by the Lenders pursuant to the Sale, Servicing and Administration Agreement, dated as of April 1, 1979 (collectively, the "Agreement"); WHEREAS, the Board is authorized under the Act to issue and sell revenue bonds for the purpose of refunding its bonds previously issued; WHEREAS, the Board has outstanding $10,305,000 of 1979 Bonds issued under and secured by that certain Trust Indenture dated as of April, 1979 as amended by the Supplemental Trust Indenture dated as of January 30, 1987 (collectively, the "Original indenture"), between the Board and Worthen National Bank of Arkansas (successor to The First National Bank of Fayetteville), as trustee; IAB\RS013811 RIF031893 • WHEREAS, the Board has determined that refunding the 1979 Bonds will result in substantial debt service savings and will further the public purposes of the Act and the ordinances of the City creating the Board; WHEREAS, the Board has determined, in order to accomplish the refunding of the 197'9..Bonds, to issue its not to exceed $8,500,000 Single Family Mortgage Revenue Refunding Bonds, Series 1993 (the "1993 Bonds"); WHEREAS, in connection with the issuance of the 1993 Bonds, the Board and Worthen National Bank of Arkansas, the trustee (the "Trustee") will enter into a Trust Indenture dated March 1, 1993 (the "Trust Indenture"), additionally in connection with the issuance of the 1993 Bonds, the Original Indenture for the 1979 Bonds shall be released; WHEREAS, T. J. Raney & Sons, division of Morgan Keegan and Company, Inc., (the "Underwriter"), has offered the 1993 Bonds to the public pursuant to a Preliminary Official Statement of the Board dated March 22, 1993 (the "Preliminary Official Statement") and intends to use a subsequent Official Statement of the Board (the "Official Statement") to effectuate such sale; WHEREAS, the Underwriter has offered, pursuant to a Bond Purchase Contract dated March 23, 1993 (the "Purchase Contract"), to purchase the 1993 Bonds; and WHEREAS, copies of the proposed Trust Indenture, Preliminary Official Statement and Purchase Contract have been presented to and are before the Board at this meeting. NOW, THEREFORE, BE IT RESOLVED BY THE FAYETTEVILLE PUBLIC FACILITIES BOARD as follows: Section 1. All actions heretofore taken by officers of the Board and the Underwriters in connection with the offer and sale of the 1993 Bonds, including the preparation and distribution of the Preliminary Official Statement and the preparation of the Trust Indenture, are hereby in all respects ratified and approved. Section 2. There is hereby authorized and directed the acceptance of the offer by the Underwriter, pursuant to the Purchase Contract, to purchase not to exceed $8,500,000 principal amount of 1993 Bonds, bearing interest at rates not to exceed 7.25% per annum, at a price of not less than 98% of the principal amount thereof plus accrued interest thereon from April 1, 1993 to the date of delivery thereof less expenses as provided in the Purchase Contract. The 1993 Bonds shall be issued in the forms and denominations set forth in the Purchase Contract (which is incorporated herein by this reference. IAB\RSS0138P R1F031893 -2- • • $action 3. To provide funds sufficient to refund and repay the 1979 Bonds, and to pay costs of issuance, the Board hereby authorizes the issuance of revenue refunding bonds under the Act, to be designated "The Fayetteville Public Facilities Board Single Family Mortgage Revenue Refunding Bonds, Series 1993" (the "1993 Bonds") in aggregate principal amount not to exceed $8,500,000. The 1993 Bonds shali..-be issued in the forms and denominations set forth in the Trust Indenture (the "Indenture"); and shall be subject to redemption prior to maturity upon the terms and conditions specified in the Indenture. Section 4. The 1993 Bonds shall be limited obligations of the Board and, except to the extent payable from bond proceeds or moneys from the investment thereof, shall be payable solely from the revenues and receipts and other amounts received by or on behalf of the Board by the Trustee pursuant to the Trust Indenture. The 1993 Bonds and interest thereon shall not constitute a debt or liability of the Board (except as specifically provided in the Indenture), the City, the State of Arkansas or any political subdivision thereof, and their issuance shall not, directly or indirectly or contingently, obligate the Board, City or the State of Arkansas or any political subdivision thereof to levy any form of taxation or make any appropriation for their payment, nor shall the 1993 Bonds be construed to create any moral obligation on the part of the City, State of Arkansas or any political subdivision thereof with respect to their payment. Nothing in the 1993 Bonds, the Indenture, the proceedings of the Board authorizing the issuance of the 1993 Bonds or in the Act shall be construed to create a debt of the State of Arkansas or any political subdivision thereof within the meaning of any constitutional or statutory provision. Section 5. The 1993 Bonds shall be executed on behalf of the Board by the original or facsimile signatures of the Chairman and the Secretary of the Board in the manner provided in the Indenture. If any of the officers who shall have signed or sealed any of said bonds shall cease to be such officer of the Board before.1993 Bonds so signed and delivered shall have been actually authenticated by the Trustee or delivered by the Board, such bonds nevertheless shall be authenticated, issued and delivered with the same force and effect as though the person or persons who signed or sealed such bonds had not ceased to be an officer or officers of the Board, or also any such bonds may be signed and sealed on behalf of the Board by such persons who, at the actual date of the execution of such bonds, shall be the proper officers of the Board, although at the nominal date of the 1993 Bonds any persons so signing and sealing shall not have been such officer of the Board. Section 6. The Trust Indenture is hereby approved in substantially the form attached hereto as Exhibit "A," and the Chairman or Vice Chairman is hereby authorized to execute, acknowledge and deliver the Trust Indenture, and the Secretary is hereby authorized to attest the same and to affix the corporate seal of the Board thereto, with such changes therein as shall be UUKRSSM313F R1JW1993 -3- • • approved by such persons executing such document, their execution and delivery to constitute conclusive evidence of such approval. Section 7. The Board hereby authorizes the completion of the Official Statement and the Chairman, Vice Chairman or Secretary is hereby authorized to execute and deliver the Preliminary Official Statement and the. -Official Statement for and on behalf of the Board. Section 8. The Chairman, Vice Chairman and/or Secretary of the Board are hereby empowered to execute and deliver the 1993 Bonds and all documents, certificates and other instruments which may be necessary or convenient under the terms of the Purchase Contract, the Trust Indenture, and this Resolution including particularly, but not limited to, any amendment to the Agreement and any investment agreement relating to the 1993 Bonds or the Trust Indenture. Section 9. This Resolution shall become effective immediately upon its adoption and approval by the Chairman or the Vice Chairman. APPROVED: March o?oR 1993. Chairman��_ mewsol381 RumIiai • -4- IT.J. Raney & Sons 3600 Cantrell Boulevard/P.O. Box -3647 Little Rock, Arkansas 72203 501/666-1566 Division of Morgan Keegan & Company Inc Members New York Stock Exchange, Inc. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 January 26, 1993 Mr. Dennis Smith, Chairman City of Fayetteville, Arkansas Residential Housmg Facilities Board Re: Refunding Proposal Dear Mr. Smith: T.J. Raney&Sons Division o` Mor ;Gn Keegar A CUE' p -11'.y. INC. Under cover of tlus letter I am delivering copies of our refunding proposal for your Series 1979 Single Family Mortgage Revenue Bonds. We have successfully provided this service to most of the issuers of single family mortgage revenue bonds in Arkansas. In light of the results of your 1987 restructuring, the refunding is highly recommended Our program will enhance your current value of the issue and prevent its father decline. We will be happy to discuss this with your Board at their convenience. Please do not hesitate to call if you have any questions. JMF/lkh Enclosures Very truly yours, ames M. Fowler, Jr. First Vice President T J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group TABLE OF CONTENTS 1 HISTORY OF YOUR PROGRAM 1 WHY DO ANYTHING TO THE EXISTING PROGRAM? PROPOSED TRANSACTION 2 3 EXPERIENCE 4 SUPPORTING SCHEDULES 5 "DO NOTHING" 100% PSA ANNUAL REPORT 6 T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group HISTORY OF YOUR PROGRAM Single family mortgage revenue bonds were created in the late 1970's. State and local governments saw a need to promote home ownership for low and moderate income families. Low income renters were being served through federally assisted multifamily programs, but home ownership was becoming more difficult especially for the first time buyer. Providing for safe and sanitary housing for low and moderate income citizens is a public purpose within the power of state and local governments. The Public Facilities Boards Act in Arkansas was primarily drafted to give local governments a legal means of issuing tax-free bonds for housing. In addition, Arkansas created the Arkansas Housing Development Agency to issue housing bonds on a state-wide basis. In 1977 AHDA issued what was probably the second single family mortgage revenue bond issue in the country. This was soon followed by issues by municipal and county facilities boards all over Arkansas. As a result, Arkansas became one of the largest issuers of single family mortgage revenue bonds in the country at the time. Single family mortgage revenue bonds produced two beneficial results for state and local governments. First, they provided housing which benefited low and moderate income individuals and generated business for the local real estate industry. Second, they actually generated more revenues than the issuers had to pay on the bonds. These profits, called arbitrage, could be accumulated and when the bond documents allow their release they may be used for any public purpose of the City. The method for generating profits in a successful single family mortgage revenue bond issue is the same method utilized by any well run bank. You loan money out at rates of return that will not only pay for the cost of borrowing that money, but pay for all your operating expenses and provide a profit. Since facilities boards are able to borrow their money at lower tax-exempt rates, they have a greater potential to experience a profit. Basically the formula is to have your program assets (consisting of mortgages, reserve funds, and moneys held pending disbursement) invested at a higher rate than the interest on program liabilities (the bonds) plus operating expenses. The resulting profit, while it is being accumulated in the program, is considered program equity. In most cases, the bond rating agencies required that program earnings be retained and equity be held until the bonds are paid off. In April 1979, your Board authorized the sale of $18,000,000 of its Bonds; $15,000,000 of the proceeds of the sale of the Bonds were placed in an Acquisition Fund to be used to purchase mortgage loans made to qualifying low and moderate income families within the City. The balance was used to fund reserve funds and pay issuance expenses. These mortgage loans were onginally 30 years in term and bear and interest rate of 8.10%. As expected, the program operated profitably and earnings were accumulated. The 1979 bond documents, however, prevented the release of those profits. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group In 1987 the Board authorized the restructuring of the 1979 bond issue. The restructuring provided a way to indirectly release the program equity. It did so by reducing the reserve fund requirements. Portions of those reserve fund investments were liquidated and bond insurance was purchased to replace them. From that point on, if an unexpected default occurred, the bond trustee could call upon a bond insurer to cover deficiencies rather than liquidating reserve fund investments to cover them. This transaction benefited the Board by releasing moneys otherwise trapped in the bond indenture. It burdened the program by selling high yielding investments that helped create profits and by adding new expenses annually. This caused the program to change from one with projected operating profits to one with projected operating losses. Enough equity was left in the program to insure its soundness. While the program will experience losses under most interest rate scenarios, there are sufficient moneys to be drawn from the remaining equity to cover those losses. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group WHY DO ANYTHING TO THE EXISTING PROGRAM? You must ask yourself why you should do anything at all to your single family program? How can the proposed program be expected to perform? Can it produce more money than doing the proposed transaction? When can the City receive the money? What are the assumptions used? The program currently has equity of $148,402. If the bonds were paid off today that equity would be available to the City. The Bond Indenture requires that all surplus funds be used to call bonds early. Section 516 says that funds will be distributed to the City only after full payment of the Bonds and fees of the Trustee, paying agent and bond insurer. That is currently projected to be in the year 2010. As such, it has less value than it would if it were available today. Assets As of November 15, 1992 the program has a balance sheet as follows: Outstanding Mortgages Debt Service Reserve Fund Mortgage Reserve Fund Other Liquid Funds TOTAL ASSETS Liabilities Accrued Interest Outstanding Bonds TOTAL LIABILITIES Program Equity $ 7,573,914 2,204,725 212,107 493.564 $10,484,310 30,908 10,305.000 $10,335,908 $ 148.402 In order to illustrate the eamings potential of the various program assets we have developed the following chart which shows the relative amount of the various assets and each asset's current earnings rate. The mortgage loans and the Debt Service Reserve Fund constitutue significantly all of the assets and are invested at fixed rates for the life of the program. As such, the earning potential is not likely to change materially for the remaining life of the program. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group PROGRAM ASSETS AND CURRENT INVESTMENT RATES Mortgage Loans ($7,573,914 8.10% Mortgage Reserve ($212,107) 6.50% Other Liquid Assets ($493,564) 5.35% Debt Ser. Reserve ($2,204,725) 8.20% The overall weighted average earnings rate of the program is 7.96%. To understand the earning potential of the program assets you have to look at the program expenses. Based upon information provided by the bond trustee, current program expenses (as a percentage of bonds outstanding) are as follows: Annual Expenses: Bond Rate 7.2000% Bond Insurance (FGIC) .3750% Administrator .1225% Servicers .2756% (1) Pool Insurance .0814% (1) Special Hazard .0257% (1) Fixed Fees .2160% (2) Total Annual Expenses 8 2962% (1) These are percentage fees based on the mortgage balance, but have been adjusted to reflect a percentage of the outstanding bonds. (2) These are fees that have not been charged a percentage of bonds but as flat fees. Historically they are approximately $22,258 per year. These include audits, trustee and paying agent fees, publication of notices, and legal expenses. Audit fees have been estimated at $2,500 per year. No historical audit fees were provided by the Trustee. T J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group The resulting analysis is that the program assets are earning currently 7.96% and the program liabilities cost 8.29%. You can see that some amount of the earnings on the program equity is needed to maintain a positive cash flow. Except for the fact that sufficient program equity was left at the time of restructuring, the program would lose money due to the negative spread. The passage of time will do more to negatively impact the spread. As shorter maturity, lower interest coupon bonds pay off, the average interest rate on the remaining bonds will increase. As mortgages amortize and prepay there will be fewer assets earning at the 8.10% mortgage rate. The result is that over time the average rate on the liabilities will increase and the average rate on the assets will decrease, thereby increasing the negative spread. T J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group We prepared some extensive analysis to compare the benefits of the proposed transaction to the old program. In order to make an apples to apples comparison, we assumed that each program stayed in existence until 2011. The cash distributed was assumed to be reinvested at certain rates until that date. The "do nothing" scenarios assumed that the mortgages prepaid at 100% the PSA prepayment speed. The PSA prepayment speed is the recognized assumption used in the mortgage-backed securities industry. As moneys were projected to be received by the Board, they were assumed to be reinvested at 8%, 7% and 6% until May 2011. The following chart compares our proposed transaction to the 1979 program "do nothing" at 100% PSA and at the various reinvestment rates. PROPOSED TRANSACTION VS 'DO NOTHING" 800,000 600,000 400,000 200,000 0 8.0% 7.0% Suporting schedules are found in Exhibit A 6.0% PROPOSED TRANSACTION " DO NOTHING " 100% PSA These amounts assume that distributions to the Board are reinvested at the rates shown below until May 2011. The future value of the proposed transaction is much greater than doing nothing. Using a present value analysis you get the same result. Using an 8% discount factor, the present value of the old program is $102,680. As is more fully described in the next section, our proposed transaction the present value at the same discount rate is $172,156. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group PROPOSED TRANSACTION We propose that the Board authorize the issuance of refunding bonds and that the proceeds of the refunding bonds, along with the liquidation of all the existing reserves, be used to pay or defease the 1979 Bonds as provided for in the Trust Indenture, fund the required reserves for the Refunding Bonds, and pay the necessary costs of issuance. The net cash in excess of these purposes can be released to the City to be used for any lawful purpose. The following sources and uses of funds shows how this works. Estimated Sources Proceeds from Refunding Bonds Accrued Interest Liquidation of Trustee -held Revenues Total Estimated Sources Estimated Uses Cost to Call 1979 Bonds Cost of Issuance Underwriter's Discount New Reserve Fund Pro -Ration of Existing Insurance Net Funds Received by Board/City at Closing Total Estimated Uses Total Value of Transaction Net Funds Received by Board/City at Closing Total Value of Future Residuals Total Value of Transaction Present Value of Transaction Net Funds Received by Board/City at Closing Present Value of Future Residuals $ 8,151,550 114,487 2.952.990 $11,219,027 $10,421,244 110,950 159,000 378,696 34,105 115.032 $11,219,027 $ 115,032 150.635 $ 265,667 $ 115,032 57.124 $ 172,156 In addition to the $115,032 received by you at closing, it is projected that you will receive another $150,635 over the life of the issue. Using an 8.0% discount rate to currently value the residual payments the proposed transaction has a total present value of approximately $57,124. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group We have analyzed the transaction utilizing tax-exempt current refundings, taxable advance refundings and mortgage sale techniques. We recommend our structure because it utilizes the most efficient of all structures Mortgage sale techniques have not been successful because of surpnses often found in the quality of the existing mortgage portfolio. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group EXPERIENCE Firm Profile T. J. Raney & Sons is the number one underwriter in Arkansas in housing finance. T. J. Raney & Sons is an operating division of Morgan Keegan & Company, Inc. based in Memphis. Morgan Keegan is a full service brokerage and investment banking firm that provides a wide range of services to governmental, corporate and individual clients throughout the United States and Europe. The firm is a publicly held company with its stock listed on the New York Stock Exchange. The firm is also one of the South's largest New York Stock Exchange member firms. Morgan Keegan has 22 offices and over 800 employees. Morgan Keegan has been one of the major innovators in mortgage financing in the 1980's and 90's We have developed proprietary structures for current and advance refundings of housing bonds that set us apart from all other investment firms working in the area of housing bond refundings today. The February, 1992 issue of Institutional Investor ranked Morgan Keegan the 12th largest senior managing underwriter of housing bonds in the country for 1991. Project Team The full resources of T. J. Raney & Sons/Morgan Keegan will be available to insure the successful completion of the proposed refunding. A team of investment bankers, computer analysts, mortgage delivery specialists, traders and other professionals from the firm will be assigned to this financing. The team will be lead by Jim Fowler from the Little Rock office and Rob Baird from the Memphis office. The following are brief resumes of the primary members of the investment banking team. James M. Fowler. Jr„ First Vice President of T. J. Raney & Sons, is a graduate of Hendrix College where he earned a B.A. degree, the University of Arkansas at Fayetteville School of Law where he earned a J. D. degree, and Southern Methodist University where he eamed a Master of Law degree. Prior to joining T. J. Raney & Sons, Mr. Fowler was a member of the Rose Law Firm, a professional association, where he practiced in the municipal and corporate securities law area. He became associated with T. J. Raney & Sons in 1983. Mr. Fowler will be the pnmary contact. Robert A. Baird, Mr. Baird is a First Vice President in the firm's housing financing group. He has over fourteen years of experience in the public finance and mortgage finance field and has represented Morgan Keegan as senior banker for over $2 billion of financings managed or co -managed by the firm. He has served as one of the primary bankers on a majority of the single family mortgage revenue bond issues senior managed by Morgan Keegan. Additionally, he has extensive experience in structunng a wide vanety of debt secunties which have been sold in the taxable and tax-exempt markets. He also serves as one of the firm's representatives to the National Council of State Housing Agencies and the Association of Local Housing Finance Agencies. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group National Council of State Housing Agencies and the Association of Local Housing Finance Agencies. C. David Ramsey, Mr. Ramsey is a Managing Director of the firm and has primary responsibility for Morgan Keegan's mortgage finance and public finance investment banking activities. He also serves on the management committee for the firm's Fixed Income Capital Markets Group which includes all sales, trading and underwriting of fixed income securities. Mr. Ramsey has over twenty-two years of experience in the securities industry with nine of these years being with Morgan Keegan. He was a driving force behind the development of the Municipal Refunding Collateralized Mortgage Obligations Program which is a proprietary financing program offered by the firm to state and local housing issuers throughout the country. He is one of the firm's representatives as an affiliate member of the National Council of State Housing Agencies. Robert M. Fockler, Mr. Fockler is a First Vice President in Morgan Keegan's investment banking group. Mr Fockler directs the structunng and analysis of all tax-exempt and taxable housing bond issues managed by the firm. He has served as a senior banker in connection with a number of the mortgage revenue bond refundings managed by Morgan Keegan. In addition, Mr. Fockler coordinates the development and enhancement of the department's software for the analysis of all mortgage products. Frank B. Horrell. CPA, Mr. Horrell is a First Vice President in Morgan Keegan's Mortgage Finance Department He joined Morgan Keegan in 1984 and since that time has worked with financial institutions on asset restructunngs, debt financings, and investment strategies. In regard to the firm's mortgage revenue bond refunding program, he and his staff work closely with loan administrators, loan servicers, pool insurers and bond trustees on the review and reconciliation of loan and trust balances. Mr. Horrell is a member of the American Institute of Certified Public Accountants and the Missouri Society of CPA's. Jeffery W. Van Patten, Associate Vice President for the Public Finance Department of T. J. Raney & Sons, has eleven years experience as a Financial Analyst. Prior to joining T. J. Raney & Sons, Mr. Van Patten was employed as a Financial Consultant in Little Rock, Arkansas. Previously, he was Senior Financial Analyst with Zale Corporation where he developed Zale's first multi-level planning model. Mr. Van Patten was raised in Searcy, Arkansas, and received his 13 S. and M.B.A. degrees from Arkansas State University. Mr. Van Patten will provide technical analysis while working with the firm's underwriters and the client in the preparation of financial models and projections throughout the structunng penod. T. J. Raney & Sons, Division of Morgan Keegan & Company, Inc. Housing Finance Group RELEVANT EXPERIENCE Our firm is the proven leader in Arkansas for single family housing bond refundings. The transactions listed below relate only to single family housing bond refundings that we senior managed. This does not include the new money single family transactions in excess of $1 billion that we have senior managed or co -managed. No other firm can match our number of issues or dollar amount for these types of transactions Completed Refunding Programs for Single Family Bond Issues o City of Little Rock o City of N. Little Rock o City of Sherwood o ADFA o Mississippi Co. o City of W. Memphis o Greene Co. o City of Rogers o Union Co. o City of Jonesboro o City of Harrison $49,833,203 $50,905,000 58,240,000 5118,363,674 $7,130,000 $8,630,000 59,985,000 513,635,000 $17,033.220 $9,910,000 $5,385,000 Morgan Keegan & Company, Inc. Senior Managed Single Family Bond Issues ALABAMA (AL) ARKANSAS (AR) DELAWARE (DE) FLORIDA (FL) ILLINOIS (IL) KANSAS (KS) LOUISIANA (LA) $46,730,000 $297,050,097 $11,133,000 $206,981,000 $130,414,535 $17,565,000 $240,838,463 MISSISSIPPI (MS) NEBRASKA (NE) NEW MEXICO (NM) OKLAHOMA (OK) TENNESSEE (TN) WEST VIRGINIA (WV) • ,�t DE • $15,000,000 $92,852,515 $50,964,399 $38,903,190 $84,130,000 $170,697,445 OD O 0 v o CNJ REPRINTED FROM THE ARKANSAS DEMOCRAT -GAZETTE AUGUST 28, 1992 Morgan Keegan earnings up 300% masa.ew sea Fresh off its best year ever. trgan Keegan Inc. also is the iding issuer of long-term mu - •1p aII bonds in Arkansas for s first six months of 1992. at - runt to an independent sur- Areport issued this week owed the Memphis -based in- stment firm recording net rnings of $25.7 million. up Ire than 300 percent from the .7 million recorded last year. a &m's fiscal year ended July Earnings were up newly $2 r share to $280. from the 85 nts paid out in 199E Revenues t a .arord high as wall, reach- 11 II II II ing 3182.6 million from the 3116.3 million taken in last year. Earnings were up nearly $2 per share, from the 85 cents paid in 1991. At the same time, Morgan Keegan announced that a study by the Securities Data Co. of New York showed the invest- ment firm was the leading is- suer of municipal bonds in Arkansas for the first six months of the year. Morgan Keegan. which owns T.J. Raney & Sons of Little Rock. was a managing underwriter for 3388 million of the 5540.7 million in municipals Issued through June. Little Rock investment house Stephens Inc.. long known for its work involving municipal bond issues, ranked second in the Securities Data study, with $2832 million issued. 'What this means to Arkansas Investors is that T.f. Raney & Sons is strong and in a better position than ever to tu!- fil! the securities investment needs of Arkansas." Bob Snider, managing director of the Little Rock office, said. Morgan Keegan. in the same survey, also ranked first in Ten- nessee and second in Louisiana in the municipal issues over the same peri,d. .. a Managing Fun hag 1991 Pt , -' amount No. of underwriters (fllflnl Issues 1. Morgan Keegan & Co. Inc. 308.0 28 2. Shin nne Inc. 2532 29 3. A6 Edwards A Sans Ina 54.9 7 4. MI. Crawford & Lallord Inc. 829 19 S. Prudential SeawNs Inc. 51.7 12 5. Edward o. Jones & Co 50.1 5 7. Fat Tennessee Bank NA Menphb 45.1 23 & Morris Lynch 5 Co. 43.2 13 9. Crews & Associates. Inc. 41.8 10 10. Kdder. Peabody & Co. Ina 41.1 3 11. The First Boston Corp. 37.8 2 12. Goldman. Sachs a Co. 34.4 1 13. Doan Witter Reynolds Inc. 31.9 13 14. Simmons let Narl Bank aI fine BMI 31.4 12 15. Flat Commercial Bar 29.1 9 __ srwora II ' li Fayetteville, Arkansas Public Facilities Board Single Family Mortgage Revenue Bonds, Series 1979 25 -Jan -93 01:31:18 PM ' Future Value of Projected Cash Flows Assuming a Reinvestment Rate of 8.00% Projected Cash Flows '• "Do -Nothing" Proposed • "Do -Nothing" Proposed "100% PSA" Transaction "100% PSA" Transaction '• May -93 0 115,032 0.00 115,032.00 Nov -93 0 119,633 0.00 0.00 May -94 0 124,419 0.00 0.00 ' Nov -94 0 129,395 0.00 0.00 May -95 0 134,571 0.00 0.00 Nov -95 0 139,954 0.00 0.00 May -96 0 145,552 0.00 0.00 Nov -96 0 151,374 0.00 0.00 May -97 0 157,429 0.00 0.00 Nov -97 0 163,726 0.00 0.00 May -98 0 170,275 0.00 0.00 Nov -98 0 177,086 0.00 0.00 May -99 0 184,170 0.00 0.00 Nov -99 0 191,537 0.00 0.00 ' May -2000 0 199,198 0.00 0.00 Nov -2000 0 207,166 0.00 0.00 May -2001 0 215,453 0.00 0.00 Nov -2001 0 224,071 0.00 0.00 ' May -2002 0 233,034 0.00 0.00 Nov -2002 0 242,355 0.00 0.00 May -2003 0 252,049 0.00 0.00 Nov -2003 0 262,131 0.00 0.00 ' May -2004 0 272,616 0.00 0.00 Nov -2004 0 283,521 0.00 0.00 May -2005 0 294,862 0.00 0.00 Nov -2005 0 306,656 0.00 0.00 '• May -2006 0 318,923 0.00 0.00 Nov -2006 0 331,680 0.00 0.00 May -2007 0 344,947 0.00 0.00 ' Nov -2007 0 358,745 0.00 0.00 May -2008 0 373,095 0.00 0.00 Nov -2008 0 388,018 0.00 0.00 May -2009 0 449,831 0.00 46,292.00 ' Nov -2009 0 572,167 0.00 104,343.00 May -2010 0 595,054 0.00 0.00 Nov -2010 0 618,856 0.00 0.00 May -2011 438,251 643,610 438,251.00 0.00 ' 438,251.00 -_--265,667.00 Is Assumes distributions are reinvested at rate shown above until May 2011. I I I1 Fayetteville, Arkansas Public Facilities Board Single Family Mortgage Revenue Bonds, Series 1979 25 -Jan -93 01:30:52 PM Future Value of Projected Cash Flows Assuming a Reinvestment Rate of 7.00% Projected Cash Flows "Do -Nothing" Proposed• "Do -Nothing" Proposed "100% PSA" Transaction "100% PSA" Transaction '• May -93 0 115,032 0.00 115,032.00 Nov -93 0 119,058 0.00 0.00 May -94 0 123,225 0.00 0.00 Nov -94 0 127,538 0.00 0.00 '• May -95 0 132,002 0.00 0.00 Nov -95 0 136,622 0.00 0.00 May -96 0 141,404 0.00 0.00 ' Nov -96 0 146,353 0.00 0.00 May -97 0 151,475 0.00 0.00 Nov -97 0 156,777 0.00 0.00 May -98 0 162,264 0.00 0.00 ' Nov -98 0 167,943 0.00 0.00 May -99 0 173,821 0.00 0.00 Nov -99 0 179,905 0.00 0.00 May -2000 0 186,202 0.00 0.00 ' Nov -2000 0 192,719 0.00 0.00 May -2001 0 199,464 0.00 0.00 Nov -2001 0 206,445 0.00 0.00 May -2002 0 213,671 0.00 0.00 Nov -2002 0 221,149 0.00 0.00 May -2003 0 228,889 0.00 0.00 Nov -2003 0 236,901 0.00 0.00 ' May -2004 0 245,192 0.00 0.00 Nov -2004 0 253,774 0.00 0.00 May -2005 0 262,656 0.00 0.00 Nov -2005 0 271,849 0.00 0.00 ' May -2006 0 281,364 0.00 0.00 Nov -2006 0 291,211 0.00 0.00 May -2007 0 301,404 0.00 0.00 Nov -2007 0 311,953 0.00 0.00 ' May -2008 0 322,871 0.00 0.00 Nov -2008 0 334,172 0.00 0.00 May -2009 0 392,160 0.00 46,292.00 ' Nov -2009 0 510,228 0.00 104,343.00 May -2010 0 528,086 0.00 0.00 Nov -2010 0 546,569 0.00 0.00 May -2011 438,251 565,699 438,251.00 0.00 438,251.00 265,667.00 "Assumes distributions are reinvested at rate shown above until May 2011. Fayetteville, Arkansas Public Facilities Board Single Family Mortgage Revenue Bonds, Series 1979 25 -Jan -93 01:29:13 PM ' Future Value of Projected Cash Flows Assuming a Reinvestment Rate of 6.00% Projected Cash Flows ' "Do -Nothing" Proposed"Do-Nothing" Proposed "100% PSA" Transaction "100% PSA" Transaction ' May -93 0 115,032 0.00 115,032.00 Nov -93 0 118,483 0.00 0.00 May -94 0 122,037 0.00 0.00 ' Nov -94 0 125,699 0.00 0.00 May -95 0 129,470 0.00 0.00 Nov -95 0 133,354 0.00 0.00 May -96 0 137,354 0.00 0.00 ' Nov -96 0 141,475 0.00 0.00 May -97 0 145,719 0.00 0.00 Nov -97 0 150,091 0.00 0.00 May -98 0 154,593 0.00 0.00 ' Nov -98 0 159,231 0.00 0.00 May -99 0 164,008 0.00 0.00 Nov -99 0 168,928 0.00 0.00 ' May -2000 0 173,996 0.00 0.00 Nov -2000 0 179,216 0.00 0.00 May -2001 0 184,593 0.00 0.00 Nov -2001 0 190,130 0.00 0.00 ' May -2002 0 195,834 0.00 0.00 Nov -2002 0 201,709 0.00 0.00 May -2003 0 207,761 0.00 0.00 Nov -2003 0 213,993 0.00 0.00 ' May -2004 0 220,413 0.00 0.00 Nov -2004 0 227,026 0.00 0.00 May -2005 0 233,836 0.00 0.00 Nov -2005 0 240,851 0.00 0.00 May -2006 0 248,077 0.00 0.00 Nov -2006 0 255,519 0.00 0.00 May -2007 0 263,185 0.00 0.00 ' Nov -2007 0 271,080 0.00 0.00 May -2008 0 279,213 0.00 0.00 Nov -2008 0 287,589 0.00 0.00 May -2009 0 342,509 0.00 46,292.00 ' Nov -2009 0 457,127 0.00 104,343.00 May -2010 0 470,841 0.00 0.00 Nov -2010 0 484,966 0.00 0.00 May -2011 438,251 499,515 438,251.00 0.00 ' 438,251.00 265,667.00 C • Assumes distributions are reinvested at rate shown above until May 2011. L I !I I I I I a. N M N I P tl I M . ' _ W . N • J 3 O 'In W i • i N . I- I r I N1n�p•Opp IpIppp NYIi�pp ipippp yIn�pppp pp • CCU W-. AOO�O••VAtlNONNI�iOPV�QNPI�JNNIInPNPA•Od •m 00> I •IIr/kI• • • • •.p•Opp• • •IIrnI• • • •p pp• •�•ps• • • • • . • Q�O • H I• NIONMNNNNd�r.S ,t'S InMMNNN NNNNNOC��` 'N • 'N I I r I • $s8Q=QQOQsUU$00000g��$88a= QQQs is Q~ __• y�. •ppIOp. . .Cpm. .yIppn�. . .yIppn�• .II/n�. . • . . •- pp. pp. pp. pp• .pp. yIn�. . . I • o N N N N M N M N N N N .O- . 8 0 P P P S P P '^ i y d 2 C' N W i 00000 00000 §gusgss$888888888288 Wc_, 00000 00000000000000000 IC V w s QONNO yIn�OOONNOONII/n� ppppyy�IppNaInp Opp . N iW I •O rO1dM NrrrrrrrOOSOO0P61O 1�'ONM I L1 O[ _ I I N G I 'N WI I Gs 1 .f .p I/� .p �p III In p oq N G p I Wai I A 0 O d O�.OfAA �C NN AI.O P•NO�MQNP JNOPNPA•0d CIn •0 C� I •I- Igy�pp. • • • . . •..pp•..pp•II/n�•..pp•.•pp• . • • • •II/n�. .pp.•. . . •gy�pp H< . AIONd,n.n-oPOA1011\ VMNrOPOAACNNVMMN�N WI • as . N N N N N N N N r r r r r r r r r r r IN I ''S r W -. M • iY P�O•NONI�NN PA NMON mmt Pf�SSM�PO�VJNmNM L _ II H IJy ` I • • • I . • • • • • • • . . • • • • • . • • . • • . • W C 6 J• —MM.-JMM J ._JJ N' 'N'NNN.f M �JMJ a y_ ! Ci • I<i . p Iii • i I/� .p .pp I/p� p p m Ifs ••p� ry ^ .p p Ip S CWY • P�pNp pNp�OJPN1y�IyI/NIn��pNp IO N.O�•OP �aOa SI igIn IO pN.N�ppN �PPAP S■■� N• `� • "NONP' O'OP/d.O AO'OA o IM191 NJ rJJMMmm .M • an r i • •C tt 41 • NN11 ma ..pp ppep ..pp IIyy ..ff L ~ • N0*IOANMPNNNNPMMMM M•OMNNOOINNNOPaNC fn In i ifHl Will' dddNNNN.tJJJ J•IM O 1NY IL •G• Ip� k I I N L8\� KN. Ip MOPp.p N mp pla OpIOOOOdOpONpm Op • V O L W W I p M p Ip O IO H d H A O P O O M O O N O P O O ZV O o1A�o�O10 M G N O.fONO ON A N I N SNI N N_ N N N r N O N N N N II N A N '• N N N r N N M N r N I N H i I • • • • • • • • • • . • • • . • • . • . • . . . • . O WI r m r C- M r r r P r A r vi- en r r r P r Cr d r in r M r 01.- r r I O O L O. I N N Al Al r r r r r . M O i I • N • W • O . Q yyYN11I J i I N • I/• a 6 W W I Y • m W i I J I. W M O. _ . N . -c =. W F tN I • W < -.91 ppppII IpIppp fppfm� I� tp. mm a • m N N N P O N M 0 M N P P M N O I�O N 4 •I� N N � O P A • IMO IL I.. • dOPPOmm00AAdAddNNNNNN.f •I 'SJMMMMMMMNN 'N i • r • P _ I I r • ..pp pp ry!py •�SS yIn�ryIypp imm�pp ypyp�� pO a IltU I ��NM•f - `as & y a N N P NINOOJP MOI ANOMNI O♦NQ M- I �D H Y. • aPdlfl.iMNr�OPOOAs'N N•IM M NNO O PPP0aA • M W i I NM N fY N N N N N N r r r r r r r r r r r r r r • J K _ I ' N WI -Was MOdI�'PPMYPOOnNPOcOImn •T f�In MOIINSMICCAOC� N M • N H O• W • _ —UI ..a1.3 — I �NyQ•!pp(Op• ♦ • ♦- •- • • • •�pp•.IIIpp•• • ♦ ♦ •pS •- • ♦ . •- • yyII ♦ Nw W i IO SInNNNN JJJMInMMMMMNNNNNNNNN o^ S • m CH N • I — I r HO I NMMM•�IInn N•.pp ..ppAAOpppp,pp OrrNNM M•�•�yIn�N•.pp AAfOO OO��NNM Z I P P O• P 0'P OI P P P P P P P P S O O O O O O O C S 0 0 0 O O O O r r r r_ K C I N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N W i I — — — — r r r r r r r r r r. r r r — r r r r r— —— --- -- r r r r_ —__-- Sill, - in _ in— it' r N r N r N- N r N r N r N r N r N r N— N — in r N r in r N— N— N— N •— O— O r O r O r O r O r O r O r O r O r O r O r 0— 0 — 0 O O r O r 0. 0. 0 FO • • pptl'A MPM yVO��N JILCMMNANN'COh .* NOt NONu d rr • PpMM•O O•mrOMM•O'OOOtlNON ♦ .p 6 m • • P S O S O O S O O O O O O O O O O O O O O O O O O S e f l N N d P • r r r r r r r r r r r r r r r 5-- r r r r r r r r r r r r r J N• O O O 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O Fr • OgUi000 •gg,ONO Oggss`NO ,NO , ANN • , , ,N , aN q-, dnn OOaMof:•Ni-.t @atl"b'O.,-V%`mfll0C O ,W,' < •AAAAO O ON 1NVtlVVMMMMNNNNrrrrrr z• W • us• s • WI • • • cop_ • K I u a' < z• r • • • • W d •p V � psp 000000000 'a a a a asp 8a ss Mp as ya 8 � py ppa O�1 U' • PAM O.O MOI�V�ONMOaNMO�•O .Oi SINMN0C'O 1�f� ■ O • AAAA•O .O .ONNNtltlV VMMMMNNNNrrrrrr • MI • I r Y • pM �y •/� �p app py y� p p, S p• ^ •pp app m t Hy • C. 'Gin NI��N.NI 1L0•1 PI *4ONONNMd•ONO. I.MOOOMI . W O VI • y1. pM. app. .. .AA.1(p�a •Ap. . . .1qy. . .. yp�. . .. . . . .ap. . . .. . .app. pp. . • ' PI. MfOAV OI�tlNP�M�O•O MI�PIL mom&%.ONM PAZ3 M� • • . . . • . • . . . . a • . • . . . . • • . . . • . • m ti —C • A A A A •O .O d N N N V V V J M M M M N N N N N r r r r r g .. • Y r 011 L N N • < O � m • .•s (pay YYYW —_ L •• Y Ca, m 9 J < r P • m • o O L pp p�ppp y•/� ypyp� pp .a�pppp �}} �pp (pp/.�• 00 S • P� OONA NN P MNIO•ISNNMdPI. SO M�I�PO JJNOV9km • J• r M M r V M M V r r V tl N r V N r N N N tl M r tl M V CI • W m • O pe W • A m M 1Ii • P a pa a a.f IPN��yNNNNp S N 7.p{ S^ry<p P r O a O N N N a P P ApP.p W • "NHNP'OOOPAW C ES A•O.ON MO N NNN.VIJJJl•I MM y•m.. • p.O O.O .pp�pp �yrpp1� MMSSrPrym�P 8M.N.pp ap�Qpp• oopp O pppp• •pp.•pd NP NNr m jOA• ••OPNO MtlIM NILN�MOOYm18JO.I M1�%PNMIV �Wd mO W i 6 • p.. .p.. .p.a . . . . ..�. . . . . . . .p..p. .mP. .p. . . Rev• MM inMNNNNNNNNaflflfl OI. •O NJMN��tl 0m • ` •PNNyMptlyp��l 0�ppp lg�qp�p•oON P�.O.�pp//IppL•O pp�p�JI�Pm MN pNPp/y..AN pMp•r�•/J��P pqMp VOMJNbVOh its I NMPNNPdtla-OCMO OOM OI.NM P1�NMN0OAMNP • AA•p •••ONNNNtlJtltlMMMMNNNNNrrrrrr • • _ • P M V y�yI� d�p A A O O pp ppp O r r N N M M N N A A PosOh O. pP}PPPPpp00000000SS00 00 • N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N MI • r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r • • r O O O O O O O O r O r O r O O r O r O r O r O r O r aaaa=aaaa_aaaaaaaaaaaaaaaaaaaaaaaa y 111 I • • a , .pp.ppN O�pp•ppONMOMI popryuONO•pp' ,•,, ',, N Opp�N�{{MOM1N yq�pN Nyp1SO .nQQON Al W PAXO0M OIaJrONMOaNMOCtlJ PAV MNOq•OJM� J 6 • <U • • . . • . • . . • • . . . • • . • • . . . • • • . . AAAA•O .O •YNNNJJJJMMMMNNNN������ OS1<~i • 8 SS 8SS 000000 8 800008 a a a a a a S a a a a a a a a a a a a • U • 0 0 00 000000 0000 . • a a a . . a a a a a ap • •gy�pp. .y1.S. .BOp�pOp NMI OC•O PA JM� NN < • a a a a a a AA•OONNNJJJMMMC•Y A • - • • FRW 4ap�Y. O♦ In ••OO ..pOp mo•rI IIn/� �•n•� ..ppmO op!•1 •ppO•• NI/� .p•ppp MM.p�I 88 • Now• ccOOI`rONONAOa•.O•MNpgNP AJNNPNPA•O .O • O ~•• p.J�• Of N� N N N N •O N N I� N N N d M M M M M M R N N N " • N • • N • r K S ~C O`O•pI�OtONNpnNNNNNNN�NO'OPP OSSPPPS — N N N N M M N ^^' i O Y O • W i ti r y.• Z • • N Y W C ♦ • • N Y � 2 N r • •_ Z i I • Uso Y� • ■m + ■ <x CC {i •� • G w • W C U 0 • vu — CC iii N• r C W W • N S. O Y •• W O. - L•0 at 4••_= • I Yr =K g-i O N w • O• • � � YWL YW SO •�It • V •%S il • 9 .—a• I o 0u. f - Y6We; aaaaaaaaaaaaaaaaaaaaaaaaaaa=eases :a pp .. s — • ..pp.•••��. .pppp. •I//�.�•/pIp/��. . .... . .. .. .Y1. .yY1IaII�.. .p. pp. pp. .pp.•N(�. . . . • p • i< 8 r N N N N M N M N N N N N — — — — N O' O O S S S• P P S P P N^^ •O a G • • s• • ♦ JO <W • • P�•YJP{ep pMI/�.p M�p I/� OPppOr rP�p 'OPpy� PNMppP • CM •O N•YSr • • O • N • O • N• • H J• A O O O r J A J N O N r r M r N J N N P N P A •O O • O• • • O ti , • W . .•y/�I. ..•. . . . . . . .gy�pp. ••��. . . • -gy•pp. . . .. . a. ...pp.II/•��. a.. . .•ppMI��. OM • N•PMI OM ••••��. • • •N/�. W S• MJJ••��. MAJ MM•�PA NN 01010101 ��NwN N N 2 yMMNIV y N i • •Y ' •Y • • 1 • uK p •.r� .f .pO .n •O .pn In •O ��pp p p• •n a6 .Yp� G p �I S 88° •0 . O p •O O • H .pp. • . .pp. . ...pp...ppyy�I..•pp. . . . . . . .yy��. .pp. . . . . . . . . . . • A•O N r • . • O • I/�� • • N pIN • NdMMNOP 01�•O d MN�rOP01�A�NNJMMNMN N • N i• N N N N N N N N r r r r r r r • W • • d • J • � • • USA• pp aSSa= aa00a=easesO=Sasses �O O N U. .. . O O N N O �1 0 0 0 N N O O Y1 N O O O N O N N 0 0 0 •OO NMMII N N d • 2 S • • rr 00 O 'OM rr rr r r r r r r r r r r r r r r a—.—.— M __ • s_ < • N N • Z • U• • •y M•�•�.���}}•((�••�..pp ..Q�A Ab�pp {{pppp pp.. ••rNM NM..••..�•y•��ylO S r \ \ N N N N N O - • • N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N r r r r K U d Si i• r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r r • • * V In. g% UirNr r O r O O r 0 r O r O .` 0 r O —0 r O r O r O. O r O r O. O —0 r < W S o : lop -p- u. N A A H r N 0 O I . • iII T r T T u_ . : QQaT S H J: T N•O O T • S L —u • W C —: '0— e T N • - r N P O • b W O r N• V u i.. u•g 4. —I L •r M F spa" ` pp N � S- Y W J r T O A us O • t fl ss ' 8p 0 O 8 : :w.P A -o o ..� b1WY : N N N 4 . N N OO • W —I 0•00 0 A • b W . •Iyryin :Nd P a • in in Sv . • p . 8 8 8 ; C Nn01 a. :-d w r N Cp Jp, Y �o Y L l q ' uu < I '•s:sssssssssssssssssssssssssssssasssssss 000000000�o�����g • O • o. eQ• pp• . .88. . .ppo. . . .m. .So. m]. pp. . . . .pp. . . . pt�. . . .pppPy1t��. pppp. o^^o. . . .pppp. • • W • PP I••NON'.fll— �dNN�like 1�N MtNP1�.gNNOAM N P•O m OI�r�AM • •WI AAAAAAAA•O.O .O .O .O .O .ONNNNNYVYYVHHHNNNN��� 'MC ~ S S S S S S S S S O O O O O O O O S S O 0 0 0 0 0 0 0 0 0 5 8 8 8 8 8 5 8 00000000 • y`{ • �ppa a . .1p�1.. . .pp.. . .Yp. .•ep. Yp. yp�. . . . .yp�. . . . . . . .pp. a a . . .pq. 6 PP1�•NON.fNPO•�O I�MINOgI�NMPI�YNO�NNP'01�•10 �•VI�AM • 11yy • AyA��yA��1/A��yyA�1y1A��1/A�1A1•/0��1•/O��•O-O•y1O��11./tO��.yyO11NNNNNYYI/Y��Y 1/YM��M ym N m1 NyN11 ��� tis AI. I�NAI•NI•I�NNANNSNNSNNSNNAANI�YO•A NI�V%NSONO 4 N S N 11 �' Oi • ooOq�M llrk ;C'O.O1 p�••O.O •`MM gNMNq�tyy Styysp1n • • N 11 W HK ; 0�� NVp•Oo�N N1�M.QpOMO NNm"Mil 04;;Z 0 01�.pp 11/.� • 1.yp • .p 11 W • .A.ff1.r�1•��.g.NNMP.M.NN•CCOPO�.P.11 pApV ppO .O 1rMtr�1q V�V�1OIpp�M pNp N.N.ff pNp OYgONO NyAqY OA • 1qyn� 1f1n0t�41 ' NI O • H P P P P P P P O P P P a P P P P P P P P P P P P 4 P P P P • H H r y • M M M H M M M M M M H M H M M M M M H M M M M H M M M H M M H H H H M M• V V Y 'N W C p. i N N N Y r . V V N i i N >r N • IL . • • • N ppti{ N •Y ` •• • f�AANf`I�N Af�NNf�NNSNN SN NSNNAA NI�NI�Y•I�NNOSNS N • N N L N • O+ NN I Np.p ccrrM.nf cO OM.Nt Myy Nipp q•p •O •'••pp•p8•1r'tr��p^O.O�MMN.ppg NM.{{NON •88• •a�pp•1t� i N•pp • N•pp N - I �U H i A-OMPMOPOOPAv•NONM0o01LMNNNNOVgONgA.N00 tN YN N 1yV N •9 Y Z • • •.pO.. •�pp•�•py1/�• • . • .1�. . . . . .•pppp. . •op.1y • • . • • . .�p•1/�•.N. . • • • • . • • N N t 5 V C ^ NNNNNNNNNNNNNNNNNN�OI�A•O" "'PgI� ONMNr' ; I VI I VI 11 NitJ N O r ty O • • .O • y N (N r L•pW • • • N ;WI u 'WNdl- '. 3 %gN- 8 '• pNW•^ \� ��i S I N • L 6 • • N N ry Y • N o Cl. a 7 • • • N 6I I11 O 1 1 • 11 q000 11 • N W• O O G O O O O O 0 00 O O in N N Ill In VI N N N N N N N N N N N N N N N N N N N ON ON CN ON CN CN CN CN GN N N N N N N N N N N N N N N N N N N N N N N N N N N N Nt • M N N N N N N N N N N N A A A A A A A A A A A A A A A A A A A A A A A A A • • • 8 S S S S S S 0 0 0 O O O S S S S S S S S S S O S O O S S S S S S S S 0 0. O • 'ON ' G� NNNNMMMJJNNN •N `pp•N y11��� `NC SO.NOOONNNI1/t��'N1�`NOO.O.NNNMN pSp1p • Q�1 • N H OI.gNHVVN•O 1�0KIMMMIIIId• • +m • P • • • • • •Y ������•'���.`������ NNNNNNNNNNN • • A • A N • P MM S S O O O O O O0O 0OO O .f 1/�N..pp ..ppAAgpp,p 00NNMM0N��pp ..ppAA YNppSO sp1- 00� O 8 • P P P P P P P P P P P P P O O O O S O r r • \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ W p• N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N OC U 6W • �1/\��N\��N�N �y\1�yy\���N �11/\\/���N �N C W • -O_O-O-O-O-O--O-OI-I-O-O-O-O-O-O-O-O a 1 • N 1 i pp Y N O H . N d d . WI • O O O • r r r • a • ON Yfl • • 'C M = !,NO P • i nA •G Ij O• V • N g S A � N ri W , N P , N• A O IQ v 1 . PA .I S ''SC O awl-- N Kw J . M M . r r i 1 pp 8p e M �A N A•nIS !'I �•O yM�• • • • W • S S pv N W , < 1 N O O Md N 1 N N r • b P W 1 V 1 •88 8 • . • 8OO• • O O O iii TEL No 9015794363 Jan 20,93 13:32 P.06 s-, B-. lii i g TEL No. 9015794363 Jan 20.93 13:33 P.07 _ : 1 • 1 • • 1 • • 1 Y • : • NO O IS • : : w r ► : i r _ r:ss a o • it• • S rr P� fS• fl_. . . S . a..,. w v O M F r .• w : -- r .r � , is —a..-50 •N r r I. I III • rTh E R : i �sss�r• . @-Ij pi^ a w : : it: : ya•fl S11.i •iii ��S•• p• • • ` : rr Y w • 1 yl • o w A � e SN • • i • •p ice -- s : : . . gyp• r C : : r i : r M . • w • N 3 . 8l 8 5A3: 0•:8 �1 i: :: ti— •• • . V . Y . . W . • a.6Q* I - a. • s :; :s:$� -• • flrOg 5• ggr . I.gFi i{ C . • i, S• { :I .; - { ig iryy.. H I.YI lal FIN t ELU. IIIGHLII:IfI% r. • 5LIr�,ln h. raan. 1n .nn . uh.idlanr. I Ir thn:r,lid•. r\I rpr Iles -IIar1 am.nlnl- I I _. - Tenr,•ndrr Inh .31. 1992 I'rll 1'+'11I 1']139 1988ad Operltlilyl Rr.ul6 RP. A11 1 'll R1•nrnile- $182.6hI fiin.:]l- a RI/1111'3 • • ;I113I a 3.:,3n NI•I IIIYome '� f. .., 1 Ii • •I. 4 • f • .�l.I �•I In Y•1111 .1.191 -.l -..{.- I.\ I3rhlrllull t rrae•-1 Iluih 1�1r'! i''I IIt7 1!i 1!Y - ..11 Per $han• Data• _II In]m1 S 2. RIl 3,1 r III f LII.3 --:' Ililid Ynd- A .211 • I t + 111 111 III >Z a :I.ni •R.2h • 111" `I 141 ` I ;.-i - . - - - - . .- - - - .ILII.A\aI1.1 11ns1lrild Pla•ltinn 'filial \•-rt. A134,4IS >3u3.13i !_101.'1 4'34;.IMP, f]3tl,fly] ]n MIn►holder• Egnn1 I% 76.690 3 311.3.,,; j II•R1t7 a 18. 13-^ • 14.:1'2:] - `hare. IJul•la ndin F' 9.2 Rh 4.1IAA 4.:113 't R;3 III. w;] I - . .I — - . -Cummlm I a 'b!yrn11•r . 4, . nr 1.. .L. /, 'r a V. 4i.h• iav I.iW q1 11 91 4_ R/,It1..! I., It•M W.A •ryY N.\•ICGp IY ••/941 II1.1111d- .......... '11 i III •1 1111 gp q9 41 •]I Y2 1L• Id. -r. 1 gwll I. V III I I U I H F' J I I I 11 I I U I ITO OUR SHAREHOLDERS: W tching the Olympic Games this summer, I reflected on the year Just passed at Morgan Keegan. I was particularly struck by the parallels between sports and corporate life during the rowing competition. The most successful crews depend not only on the strength of the individual members. but on their ability to move in per- ' feet synchrony, pulling and pushing at precisely the same moment against water and wind resistance. It was that kind of team effort and precision execution that made 1992 a gold medal year at Morgan Keegan. Revenues were a record $182,664,000. a 57 percent increase over the ' $116,517,000 posted in 1991. Net income also reached a record $25.791.000, com- pared to the $7,704,000 reported last year. Earnings per share were $2.80 versus $0.85 in fiscal 1991. Best of all, 1992's results were not the product of some one-time extraordi- nary event, but reflect the successful and systematic implementation of strategies set four and five years ago. Acquisitions made (luring that period are now fully ' absorbed, and the people brought on hoard have made significant contributions to our firm. Of course, the smooth integration of these new associates would not have been possible without the extra efforts of established Morgan Keegan employees, ' whose hard work helped us accomplish those transitions with a minimum of disrup- tion or downtime. The net result, which you will see detailed elsewhere in this annual report, is that Morgan Keegan has risen to a new level of performance. Our sales ' force has matured, our investment banking efforts have come of age. and the firm is clearly moving forward at an improved pace. For much of the fiscal year, the firms fine performance was mirrored in the ' price of its stock. During calendar 1991, the value of Morgan Keegan, Inc. common stork increased by over 305%. placing the company among the top ten performers on the New York Stock Exchange. But because it apparently believes so strongly in the ' cyclical nature of the investment industry, the market at large ultimately devalued our stock, as it did most other brokerage firm stocks. Many analysts tend to be pes- simistic about the long-term growth prospects of our industry. We think the future ve. cting our tinuctic e ' of board declared a four -for -three re'stock split last Septembr, outlook, three -`for -two ,lock split in February and a 500,000 share stock repurchase program in June. ' ldditionally,immediately after 1992 earnings were announced, your directors declared a quarterly cash dividend of $0.07 per share, marking a 900 percent increase in the dividend since our first dividend was paid in 1983. ' As veterans of the investment business, we recognize that the securities indus- try is cyclical. Most businesses are. But we see our industry on the threshold of what could be a prolonged period of significant growth. That's why the theme of this ' annual report is "Momentum." Among the many remarkable things accomplished by the men and women of Morgan Keegan this past year is one achievement with last- ing significance. We've developed momentum, the thrust of which can enable our ' firm to make the most of the increasing number of opportunities which await our industry in this decade. Allen B. Morgan, Jr. ' Chairman Brlurn On Equip 40 3n 29 II) I 88 :;n w I\ I hiT11F..\'T SERI ICES FOR I \Ahl IDl ILS I I 1 T e Eranoinist magazine rail- Ir 1441 h. the ]eeade of the retail inyeslor. There are any reasana, not the Iea.t of whirh is the aging of .\merira. Between niiw and the year 21101). tin erie a'- erne- roll- will jump by 10 million people in the 40-19 year old rate gory. andim nine million in the ill 39 year old croup. Thc•r numbers repre- sent the impact of the 7h million American hah% boomer- born between 144h and ' 1461. Tri deterimne what Ihn mran s la the future of fmaneiol see ire•. we need nnh la look at i urrrnt %tati-ties \lthough Ihr} r.ow rrprrsent only approximately 23 percent of the pi pillat ion. \meR, an aver ufl ouu 7. }'rrrent if the count r\ , finn- till alaaeb. and rontrol some .0 prrrrnt of the total nel worth of American housrholds. That ennrrntration will only intro -if' once the hats hoomers swill the ' at er-30 ranks. TMiu.. hank deposits and a rriifii air- it deposit rompri-e le• - than 211 per- nmtofhnixrhold apart-. down tram almost 311 prrrrnt just liear • acs. Stuek- I excluding mutual funds I rurrentlt make up nnh ] 1.8 l.errent of hou-ehold finan- t iaf! assets. a t at redurlinn from the 35.h percent they ri'presenlyd in 19.0. but an itrfrta/ea.1 afmnst 2 pert rot over 19911. Inahv-t- e-tintale That if the percentage of hoe Behold holdings in equities increases h. on ii line half of .'ne prrrrnt. it would mean the pu reha-r of 833 billion of stork- There air ether •ieris that money i- mo\- ins out of banks and into +lirk- and hands. Mutual fund ales in 199] were a recii nl $231.1 billion. nine perreni higher than the prelims record. and a i. pert rot ' increase mer 14911 Odd lot trading in the Sew York SIntk Exchance. cnn.idered by nio.t to lie an indiranon of retail activity . wag a record :132.8 million share + in 1991. \nd the number of sharenwner- a- a percent of the 1.S. population i• rising. now 2] pen•ent rnmparrd to ] 1 pert eel iii year- awl What i- Morgan Keegan doing to capitalize on the moll emrnt of the indn ideal investor iota the seeuritie= markets? Continuing to open branch offii i's. for line thing This year the firm opened a new offirc in I airhope. \lahama. Living it more nffit t•s in the -late of Alaluama than any other •erurilies firm. Reretltll . Morgan ]trepan became one of onl a %eleel number of firms in the country to offer $19.0011.1101) worth of •\pt ia in-uram-r proteel ion to holders of its rash manaremrnt aecaunl. the Morgan heecan Ar•re•s \reliant, an arruunl with a t ariely of t u -tomes cony enienre feature.. In allempling iii better serve the individual in estor. Morgan Keegan ik al] hiring mare experienced l.rokers. In 1992. for example. 93 prrrrnt of its in i pelt menl brokers had at least one }car's ex pe nrnre. rnmparrd In only 3I pert ent same five years deli. And this year Morgan Keegan hired an rxperieuced training III rrrlor and a+si-taiii to latter prepare in r•lntenl broker- to provde superior spry ire. tin the technical side. Morgan heeaan lass tear i•nnyerted its mainframet I J computer to Tandem Computer's most powerful ' system, the Cyclone`". With more than three times the processing power of the previous system. the Cyclone greatly enhances the speed with which sF a. ' transactions are processed and trades confirmed. It has upgraded response time to "enter key". elim- mating the three to four second delay when an ' inquiry is entered into the computer, and the Cyclone provides the firm twice the customer 4,4 ' capacity as it had prior to the new system's instal- lation. Additionally, the derision was made to 0!; convert to a completely new quote system for retail 'brokers. A committee was formed to evaluate the options and select the most comprehensive. rus- t Comer -sensitive system on the market. Their r �r determination is expected this fall, with implemen- tation of the system to be completed in early 1993. The results of these efforts to better serve the individual investor are clear. In fiscal 1992. I more than 25.000 new accounts were opened. a firm record, and an increase of over 42 percent from the previous record. Branch revenues were a record $85.799.4$h. more than 50 percent better than the year before. Also, assets under management at the firm grew significantly. The Southern Capital Fund doubled in size. going from $15 million to $30 million. ' Preferred Manager assets increased by more than 50 percent. from $52 mil- lion to $83 million, and money under management with the Southern Capital Advisors went from $61 million to some $113 million. The retail area of Morgan Keegan has ambitious • plans for expanding existing offices and ' adding new ones. Currently it aims to • add some 100 investment brokers during •As A • the next two years, and open three to four new offices during that same time • A • period. If the nineties are to be the • ' decade of the retail investor. Morgan • A Keegan is certainly well prepared. 1 11 1 R R F"! S 1 Dun1t 11, Iinhlr'-h nmu-r11rnnen drh1 olfennr lunlp••d frl'm r24)1 billion u1 It19n In lner n':u half Iri]lrlm dollar• last .ear. %h, -ii of lhr in era -e wa- atln}:nlahle 111 a -•^t Lail. ell dl•I11. w'1 ir•I.:Ii'lutll %i rltl all% rinwili.11'r: .11 \eer- a,1.•..rai ell .3lIII hillinn In 1'141. mor•• than th'• r'.•..rd amount ..] total d. Lt undw'wrn:•'n Ihr ii.' .poll• sear. No Iinna]IN. t11, n❑in:'er FI a --el i•arkt'd oftrlinc• Lallnnnrd Ii' In 1,'•r, ert. growing from 585 in 1990 to 856 isllae- la-i sear. l lie minilir r tpf • Ira l,ht iorpurati bond underwritings also hit a record. ].n18. moire Iran dolliJr Iht presi.ii • seal. Net issuance of U. S. goveTlrel:: -ein ril le• ha- :ores- rr,, in •I ea dils. till]. bulleI Ly growing deficits and --,,wart •ale• !'s scrimp ill n,:•'n''i ••. \r1 i-•uanl r of t.. S. 6OTernment securities tatWi5.1 11'l l lllo .ail V'ar. a Ii'' 11••1-el'rt Illl'rea•,' Ober the yrerious year. Net new Lwen,l ee of nn,:nr';.al 11111111• ha • •I,INed •l.m•'wl:dl due iii b.41 constraints faced by hale and lnraI c, erl,inr» l Howrsrr. 11•r �uingdeclint in interest rates has s{la w ned a nun: her :.1 11.111114 ilia1 l.onII it] a n Iill"%. Capitalizing on these trend- ha • Ilrr•l Ih•• aim a \101 an Ker.an'- -t r1ii; flaed income capital markers group. Th r'wah Ihr rlfort• of n- hr. .k.r•. in'. -llama hankers. trader- and research anal -i-. Ill.• fiaell nU''Isle _1rn11}' I'^•Iei1 a rl: I.erren: increase in revenue,,, and an even <Orr 1m I' re- I, 1.11, Ivarrent _rna 111 In IV't i1, •nle. during the fiscal year just ended. Special credit goes to the filed .urn ml• Is t •Imenl hr.nl. er•. 1 hr•t l]1 men and women vaulted .Morgan Keepn into fir-i jib.. a- Iead mana_'n:1 blood und•n writer in Arkansas. Lnsisiana anti Tenn, --o,• }Hill,'"1. the finan•'ina• th••.N completed in fiscal 1992 were nlrl ISted to Ill,, ?ml l l-ea•I. I'ut ra•1 Erd fro:'' Calii ill nil] toNewJrrorl-and from l'9oridatolllinul•. fhelall.\1:.ranKr, a;mla•IsIfir ar}I'dn• rllrur and rn m811al;rr in 1 1.1 nf(rrrl - Ielallmg nnlrr, Ihan :1_^ 8 billin. all inrrra•e of 3'r pru . ill in rr iii, prls loll %i'Jl \fid sear. \Llruun hrr2an added t lit. fig1 'ill nua inu•the°nI L:ulkine •trrncll. In pun•ha•ing, a Illa]orltl 1111. re -I in hnoxsdh }a -ell CInl Iwrland Set Ilrili, - Ii iiiij ails. Iiie Thi. (ill .ear ,)It mall atil •peri.dirr- In undrnlrilin¢ and fimull'lal ' adsi-urs •rn i<r•'e-muniripal l•urr- hi'ilhoL1 IPllrp-.al \1 r onling ti l l a:1111112• ronlpl.ed in Rnnd Bucrr nl.12ar I:le. rhr effort -of I ,umhrrIa nd'• •rsrn ins ldm ee- base ' laude it tFe fn -1 or .ermu1 Ivadutc finam•ial a.I%i-ur in All, -lair in'al. of the pa -I fn ear - In a relalisrh ins olaiilr oral for I mere-: rase-, 1railin„ prnfi16 1.ould not l.e I r>,pr111-11 111 ellml. but the ford r'1enllu' Ira ter- al \turcan Kveaal: defied the "1111 rn I Li I' tional wisdom. Trading profits for the municipal government. corporate and mort- gage backed trading desks grew some 70 percent. to over $4.5 million. The efforts of Morgan Keegan's bond traders were no doubt aided by the timely and thoughtful analysis of macro- and micro -economic trends provided by Morgan Keegan's eight fixed income analysts. As would be indicated by the national boom in asset hacked financings, Morgan Keegan's mortgage finance group has experienced truly phenomenal growth. Revenues for the group have expanded more than 300 percent in the past five years, jumping 63 percent last year alone. r ; In the past year, mortgage backed securi- ties were second only to stocks in the mix of products sold to Morgan Keegan clients. One reason continues to be Morgan Keegan's pioneering work in the municipal refunding of collateralized mortgage obliga- tions (MR CMO). During fiscal 1992, the mortgage finance group saw its number of transactions grow by 89 percent. for an increase in revenues of more than 78 percent, placing Morgan Keegan among the top financiers nationally in mortgage backed securities. The current low interest rate environment bodes well for Morgan Keegan's continued leadership in refunding debt for borrowers nationwide. Product Mix I p r.n-M • Corporate Bonds Government Bonds Mortgage Barked Securities • Special Products Municipal Bonds & Bond Funds • Storks & Options 5 1, ,)1 IT) r. IP1TI1. x 11?hE1' La•I ,-air Na- the hiuge-I on rrrairll lair I . S. I llrla•rale III111erMnting ]elhit\. I I:1•N r•'r,irll III \T41 i.ilhlln it 1'111111\ Na- 1 --hell }•\ %lineman rnlpor;Itil.n-. inr-Iud ilia' a rernrd ; InnanI if, lammon -i,, I.. ;th•IIII half.if \.:nil It Na- in Na\ of Imtial puhli•- I.tfrl'IIIC`- Nhl.'11 al-•. hll i. !IC%' rei or,{. Iii. rind the I°1411•, 11 Iwearne fa-hi.alalde fair lo nit'r11 an , in.:..1111•• :I. I,,. on. more hiuhI% II'\I'rh•IWIl. r.'I Irl.-r' egiiil\ Nni II' 1. -flag m11re dl•III. I itst I t ar the "rr-equiIiraItail:' lit lmeri'an hu-ue--r. bezan. illarl.iva the rir-t \Par VIl•w . 11i1.i 111aI rl.mpanie. i-•bed mire ✓Ill..[\ 11141 Ihr\ rellrel1. I1 Ha- rald• of lira• IWI-i aI Inc \ear'. I \rr' III Inr t quit\ mat KM -..,lid Mnrgan hlvegau- rquil\ 1 ajleal lllurb i- 41rallll Nth prl't,er.\ pu'I:i, m d III I'rap the rem ird-. It. \''111L'- t •r ii a gnlup more Thar dl»Ill.rd..illd net imam.' jumped 11 11hr 11•.11lrrdl .1311 per'. 111. I i llarilrl.lar-q•111firuiui, I- •- Ihr lucre;]-, In !IA -111 r-- dome ill the -lo.'L- fuIlLNrd h\ M•11-zall Krr,Zan re-earl'h anl.h•I-. I ommi--i'ul- generated h, ti a•In:_ In 11'i-' ,1,.,4 -,,ere up more :llan I all perrrnl. K real Iri}nlbe t,. Iii, qualm III I.I.U- uellrra•rll h\ Mors:ul K•'er.ul'- 12 rgllll\ I ,''.,'are} anal\>.l- anr, (heir fn r a.- 14• I $1 e` F•irther r\.drn, l .A their-ure.-- N.I- irf]t-. ll-i in Ihr ,'.mtinn.ed vIll'I.11.•111 part- larnldn:'. IIf 'IIa1all N.l"[aa - F •en- Lilt if .i111 I.-, 1I1- i' a 1i -t of 1•rlmaril\ -r•I.ii,Iar\ fall'} llrl.e• NhtbP - .,, l.. Itr. Il:aal, ht la he inrffti 1.1111\ 1glred time to IInn-'- I .piitb-d Cn,n,IF plerntia I. until -rill erect rharle- air nn apprrt ilrtril a --et- Lh,lwll }I\ a enlup ii Mail --•an Keegan lltlalt-•- .1114111:\ e.iiii''nt br11LI-r-. Ihr }o.'lh l i i I- I nnl pn-rd of l-aimplllti. follimed I.N. Mail var. hr -!all. Nith -e erlb.n- eel lemed Nrrl\h at F•.Lu• (1r..1111111Y•tlllg- Ilire it- 1•nllallor ill 1.188. the I n'n. List ha- a ilierlalrll:t•1l }.nth the ,.\!1 11111 and the \ %TI) to irdil a-.- [hi- pa -1 anal . i!ie lalnr of Ihr Fow•ll- I.rl. •'\eladmdil blend ilia om..,I:d 1•'au-al tiara r11.1-. inrrea-ed mnre than 811 per- t 4n1. rbamPb rr.t In a _u.:i 1•ereent Iln'1 ea -r 111th. •3P3' i4)• awl a .1(.8111'rrrlll jump 1-I Ihr '\ %N1) %tl r.i'npr -illmd.-\. Mallina a-leniflr:ult rin:tribilliban In the III lluL'- adntiral•le '4'2 re -nil- N.re the not a116 in pr''\rim iii- in Ihr in-uwlional -all-. 'ffnrl- in Ro-tn1 and \eN It airA. 'ale- in those idl],,'. inrl .a -Pd 111 1 13 perrrltl and 1 •ln perrenl. rr-pl-i'tn 1.41 . ]-he I.erflirlllaare of 1he equil) 1111.11. 1'adel- N13--lulllarl\-p.'rlaen lal . Trading praflt. :air the Group greb II, nit.r•' Iran i?. i S million. marl- 1}tan lull pore. nt franc the 'air briar. . Rut prrilap- the milli -mi,I;mdrilg perfairnlauu I- it file rimp N a• turred i11 b' i1. 111\.--III.e111 hanker-. Ill--1n1111111R• to) the Rational ila-mitrld fair ralnit♦ fll:allring-. Mar•;ut hee.Lan'- banIrr- -.1 rrt•nrd after roo,ird in Ii -eat •'r'_. 1 le \ managed or in n1.111h,rll a ri•t bard 2.1 ulf. riri - 1.•.r a rl•rs.r,i '99141 nhlliai11 rapil.rl rai-eii. 1'h.• -e Iif.'rilu- _,n. rated a riI or, llin 1.1111 of 1-imnli-•bill• fir Ill,' firm. a rerllrll ambauni of II I, II syndicate revenues and when combined with revenues from municipal underwriting and mortgage banking, produced 16 percent of firmwide revenues, up from only nine percent the previous year. Over the past three years, investment banking revenues firmwide have grown by more than 334 percent. During the past year. the corporate invest- ment bankers also enjoyed record merger and acquisition advisory activity and initiated the Morgan Keegan Merchant Banking Fund. L.Y.. To date. the Fund has made three investments, and is actively con- sidering additional investment opportunities. Firmwide, 1992 was an outstanding year. Every month outpaced the previous monthly record for sales at Morgan Keegan. Records were established in virtually every category: revenues, net income, return on equity. net profit margin. Among a 20 -firm peer group of regional securities firms. Morgan Keegan ranked first in pre-tax return on equity. sec- ond in pre-tax profit margins and third in five-year revenue growth. Morgan Keegan reached a new level of performance in 1992. one that propels it into a future filled with encouraging signs for the American securities markets. Fortunately for Morgan Keegan shareholders and employees, the firm now has the momentum to take fall advantage of the opportunities which await it. !t detailed report on the sperifu- performance of each Focus tut selection is oradable on request. Obrousk. peat per- formanre does not guarantee future success. and the ren oils reported here could only have been obtained if each recommendrawn had been acted upon. Focus List Annual Performance In Perrem I +100 +80 -20 88 89 Focus S&P 500 NASDAQ I , ' 1'I:\ 1FAN FI\1\CI 11 Sf VIM Nis IrLa11 hl-. tall. 1.11 .r111I1.1 d IIr 1. l I•a 1. rule,] ii,, i I442 I'1"] IW illI lir, mile - 1 MI1111.4, 11-. I i.11 d.lrll]i: 1. t IH..3i13 1.,111 1.111 11, •r Ill.- I n11111er 4.Q 11 .i,,:7 1 . 11 111111t . '114') ?.1• 11 :'.1311 II-•lrl' �•h32 1.'1'1 1.' 37.11(1 ?i. t i-'I .111; 1'rlll1114d tnlllLlrt1U11.: t .Irrll 'II.- .1] 1.11:1. 28.161 1 1 77 CI mama i:aJ.I9 nnlil•. 12.1)3, ]h.; ,u '.1111 - 3o,1•I nn. nl -• 4111 1311 714..1148 in p:'1 .l.1"1. 99.�9A 333 In]e-talrnl 11ankuw: 1.111 'n air .l911-Ilir. \L.na q.al ••]v n b• I nd^r'-ili•ic magJci r v --It .1:111 rtl pr Ir••. IIIIPr1'.t: 19trr,' nll RJr11111.IIJ11'.r. I titan -I •n w ru ri: 1. IN u.•I I I111w•r }\711'llw. Ili, ,'r-a61.n I. 1 •r 111 n.rrn;cl ,ru• I a rar n• 1.mn nni• d' Im. Ii a, r i ll nU l; rnlll1tin-x1 IIi 1111x'14 sill] Wi1111]Illr111 I1 .l• III Pi .1 lair•. .Itflriii ir Ill Isms lava• I .1]119 Ist er.1.1131•\Ir I ".I n1 9rl1.1.- I lx•I nn• ills l .rnr 19'114' tat in 1•-qY Ii n lit rl 111 •n911• Per 4here Rata* \et ill'. Inse `•Irl,}.uldrr- nlutl, I Ither I late 1 al 'ear ,•I1 d r I1 Ie].n"I. `La 6nl.ldrr• 1vl.11t% 1 mnnnn •11arr. xa-Ia1ud np' 1 1/ v.lrvl f1 . V rl Jn 1 x 1. ..I Y a • 1•'a 1'. 14"l I . V IaL l 4.' I F' • f r1. A ni µl 11 \•.1.s•.! IF1 lL•I I' hl' o 011 '4u•f.r&.UVI''i '4r•F 1IN- 16.:311 7111;! ?.4lIi 4.146 i. I NI 311•.152 U'f.U: ..IKC .]!111 Li71t. 1.1.. 114.5111 1:.11; I.33b ?.wll 114'?.bhl - If .:]; - 1',,1x4] r< 41.311 - nI..iWl 1• 1::21:3 4.•3:1 .i.::ll H."7I) 4.1 II :I,: 1311II. a..,.' i..1I'I 12..11,2 I?.'1 ' 1?. 11. 3.8''23 1.1 U- 1,122 1.122 1."_:111. 441 'I 111.173 +• 017.'3I4 111). 1 i1 1'=.141 1?.?411 1 1 Il l I(.. 4410 )4 2.1.14 ' •,.11: p _e 2.911 f .Ni II] I A 9.211 a.AI :IL] IF 131.118 p311I.1O1 $:1,ih.IMll ' A :h,h1N1 ' u1Lfl. : 34.1488 V,_9h H,(1:411 9.:!1.1 II II II 1 (In thousands, except per share amounts) 1988 1986 1985 1983 1989 1987 1984 $ 13,675 S 12,901 $ 10.829 $ 7.073 $ 5.514 $ 4.415 $ 5.028 1,848 2.088 2.313 1,440 1,185 987 974 2,339 2,509 2.56$ 2.030 1,345 568 8:37 4,192 3.943 6.711 6.001 ! 3.569 1.271 1,324 22,054 22.120 16.544 11,613 7.241 8,163 21,441 14,369 15.421 17.723 14,430 10.432 6.672 9.205 5,993 6.101 4.550 7,428 6,625 4.031 4.516 14.707 14.829 19.927 17..391 17,072 7.487 5,374 35.069 42.200 18.190 19,095 36.651 39.449 34,129 S :3.461 2.225 8.152 3,923 95 2.872 1,390 213 19 394 314 358 883 564 4.057 3.302 5,267 3.835 935 1.561 867 7.731 13.813 8,072 5.316 2.821 5.546 1.388 5.698 5,406 4.753 3,497 2,548 2.550 1,176 6.129 3.401 2.307 1.681 1.410 I 1.227 1.201 11.827 7,060 5,178 3.777 2.377 3,958 8,813 567 108 601 1,105 249 2.750 _ 902 $ 79.431 $ 73.556 $ 86.395 $ 69,810 $ 51.337 $ 34,632 $ 33.057 $ 43.953 2,966 7.996 1,990 6,852 7,931 2,326 2,330 $ 76.344 3,087 715 $ 2.372 $ 42.242 2,900 7.366 2,649 5,755 4,620 2,179 1,989 3,856 1,351 $ 2.505 8 .23 $ .22 $ 4.91 $ 4.75 $397.007 $236.209 $ 48.432 $ 49.325 9,875 10.389 1 $50,119 2.044 6.744 3,040 4.645 3.928 1.934 1.342 12.599 5,900 $ 6,699 $ .64 $ 4.72 $195.128 S 55.999 11.865 $ 40,846 1,897 5,801 2,009 3,848 3,113 1.476 1,146 9,774 4.300 $ 5,474 $ .59 $ 3.60 $180,318 $ 33,889 9,414 $ 29.532 $ 19.922 1,588 1.266 4,869 3.485 2.060 1.504 2,784 1.872 2,476 1.464 1,087 828 1,399 1,203 5,542 2,300 3.088 1,275 S 3,242 $ 1,813 S .35 $ .19 $ 3.11 $ 2.79 $100,837 $146.850 $ 28,740 $ 25,598 9,254 9,248 $ 18.132 1,231 2,362 965 872 1.318 575 1.039 $ 26,494 6.563 2.950 $ 3,613 $ .55 $ 2.63 $ 83,052 $ 24.017 9.153 tt}t}rnm U. FINANCIAL I`el)HutTII I\ 11 \ u 1111 El) \1m Ceu IVv❑all. fill. . Ind '111)'l Inu Iii. IIn-:ll e-alld.. 4l 'il)I Iw- .II.Ir, an1'llllli.I ?'unlmarl ul ,,IuarirrlHr-ult. I r.l l6 141 I'am:n `luar'rl 111la I ler 'llartrr 1lucrlr•r Fi.ral 1'1'11: Rrl .nilr. f:i;423 `1:.11'1: A1u93- X1.:.9711 I n 4 'lilt b.' 111• in l nnu• I,ll1. ;.ri J- 11.1'24) 12AI:; Net ills dilly 4.1-2 r..1111 Net 111111111 I rr.Ilal r ,i3 7.1 .83 ;1 Fi.ral I '19 I : 8al+-nir, 1121.331 "]; .a8 f3.ii.. In41•Iai I:u-•I I, foil IIll"ilnn lave. • I{ 1.'11141 ,..1.i. .,911; 'Iii uu nn. i2 I.'10 3.11tll '1.192 \+I iii' lull 1rr-Ilan .3l ' Fi.ral 1'1911: Re' .Jl4 T23.1311 `2i IlQ3 f:'1. 111 f66, 1114 1111 'Ill,' 11.x.. 114 foil r IIU'Uhll Id\r, 8I1 lh r j_]1)• 1.132 \•1 inrnn. I Ill., I haJ 433 .1.911 811; \rl Ili' nil r 11U -.I Ire1 •11.Ire I 11.1 1.2'I .IN Fi.ral 19811: `1 '1'1 ` 2 ' it •'l ••nur. Al $.: h9 7.; 9.411 S1.3n9 Inl i.nu•L-:.ire 11111 m1• L.l'1•, '2414) ]:129 Net iui ml . 21X1 21•ri n] i ].341 Net lm 4111 ;i,r.hai r .'1_2 112 1Hi Fi-cal 1988: !1;.9111 14.4)3 I'1.275 In11 III Ii In iurl ml 4ilr. :w): 8.;1 I.'1;ia Net iii. nn . Y77 :: ; 1 1.21 : 3.3; \P: iln.4l . 1•er .hill r 43 .ni 11 .113 1 Slatpnbl•al I:umparll.uu of Prlwlueliou ] 99. 1'911 14'91 4h1 {'199 'I' ital peach. turl 1,1136.;311.3311 A8h.11HJ.413 .n;. i::.:,:i7 f:14:423.12'1 +:14.871 I.IHH Prrl or I ibi 11c" in pr"due it 1c +38.3rr . 2H.;' i .1 2.Ar. • f ;' \unibrr'.f Ili'i.,t, :36.128 _t; 3.^911 "'N r''1 :191,94: 141 .8:iS 141 rrll_l l-o•unii.. i.ir. llnrli' Fit % 363 ` 3141 i. i1J2 + 2'N, p 2 'Ir, \usher oil i'i%r.tmriLI 11r14111 r- II)') 3'Jq 1; ; 11111 9:19 Number 1.fl, . rm4 Ili Ilr1i11 r. olrr : lr . 869 32ti 243 :114) 931 T aal nt. iri'. of 1•rz.phn •l•. 96') 878 3ln 823 ;b3 1i rr.1,.r : ulll:m,-i. ire, pei im•,tn.-nl In Aer ulrr I lr A 32;.1196 194. Ih; 1'31.;9; \ n nd ire III r lw ar Ili»I, IIa•n1-d 25.323 1;.79'1 ]1i.2..1 Ii."3'1 17.524 1 MANAGEMENT'S FINANCIAL DISCUSSION I C I "I LI I L I I I J I I GENERAL BUSINESS ENVIRONMENT Morgan Keegan, Inc. (the "Company") oper- ates a full service regional brokerage business Through its principal subsidiary, Morgan Kee- gan & Company. Inc. The Company is involved in the origination, underwriting. distribution, trading and brokerage of fixed income and equi- ty securities. The Company is not involved with high yield securities, bridge loan financing, or any other ventures that management feels may not be appropriate for the Company's strategic approach. Many highly volatile factors affect revenues, including general market conditions, interest rates, investor sentiment, world affairs. competitive conditions and tax policies, all of which are outside the Company's control. Also. certain expenses are relatively fixed. As a result, net earnings can vary significantly from year to year, regardless of management's efforts to enhance revenue and control costs. For almost the entire fiscal year, strong mar- kets aided virtually every facet of the Compa- ny's business. RESULTS OF OPERATIONS For the second consecutive year. the Compa- ny set records for revenues, net income and earnings per share. During fiscal 1992, the Company's revenues rose 57% to $182,664,000 which exceeded the prior year's record rev- enues by $66,147,000. In fiscal 1991. the rev- enues had increased toll 16,517,000 which was 31% above fiscal 1990. The record revenue lev- els contributed significant volume which, when coupled with the expense cutting and manage- ment procedures adopted in previous years. resulted in the $2.80 earnings per share, which more than tripled the previous year's record 3.85 per share. The stronger markets began about the middle of fiscal 1991 and were the driving force in increasing the earnings per share from 1.01 in fiscal 1990 to the $.85 for fiscal 1991. The, largest percentage increase within the revenue classification was investment banking. Fiscal 1992 saw revenues increase 319,904.000 or 187% to $30,552,000. This was due to increases in managed and co -managed origina- tions, participation in syndicate groups, and private placements of equity and debt securi- ties that went along with exceedingly favorable market conditions for most of the year. For fis- cal 1991. investment banking revenues increased 51% to $10,648,000 due primarily to the improved equity markets, beginning in the second half of the year. resulting in the Com- pany's participation in several large deals. Principal transactions increased $31.223.000 or 54% from $57,563,000 to 388,786,000, which accounted for almost one half of the increase in total revenues. Substantial contributing factors to the increase were the investor interest in the equity over-the-counter markets and the con- tinued strong markets for U.S. government securities. In fiscal 1991. revenues from princi- pal transactions had risen $19.832,000, or a similar 53%, resulting primarily from the favor- able markets in the last half of that fiscal year. Operating expenses increased 336,160.000, or 35%, to 3140,473.000 in fiscal 1992. More than 90% of the dollar increase resulted from com- pensation, which increased $33,083,000. or 54%, to 394,348,000. The increase closely cor- responds to the 57% increase in revenues and is attributable to the Company's commission and payout structure. Most of the remaining operating expense categories increased in the 20% range primarily due to the higher volume. Interest costs dropped slightly due to the lower rates throughout the Year, and occupancy and equipment expense declined due to expense cut- ting and management. For fiscal 1991. operating expenses increased 17% to $104,313,000. The largest component of the increase, compensation, increased 313.022.000 or 27% which closely correspond- ed to the 31* increase in revenues. The remain- ing operating expense categories reflected mostly small increases which management attributes to the significant cost cutting and management programs inflated in fiscal 1990. LIQUIDITY AND CAPITAL RESOURCES The Company's assets are highly liquid, con- sisting mainly of cash or assets readily convert- ible into cash. These assets are financed by the Company's equity capital, short-term bank loans, commercial paper, repurchase transac- tions and other payables. Changes in the amount of securities owned by the Company, customer and broker receivables and securities purchased under resale agreements affect directly the amount of the Company's financ- ing requirements. Total assets of the Company were 3130,003.000 higher at July 31, 1992 than July 31, 1991 primarily due to increases in securi- ties owned of 354,214.000 and receivables from customers of 351.792,000, both of which reflect the increased market activity. The total liabili- ties increased by $104,150,000 mostly due to increases in securities sold under agreements to repurchase of 129,006,000, securities sold not yet purchased of 320,016,000 and payables to customers of $32,308,000. During the year, the board of directors autho- rued a four -for -three stock split followed sever- al months later by a three -for -two stock split. The splits together effectively doubled the shares outstanding and the dividend rate and were meant to allow shareholders to participate in the outstanding year and to make the shares more attractive to investors. During May, 1992, the board of directors authorized the purchase of an additional 500,000 shares of the Company's stock subject to availability and acceptable price levels. Dur- ing the year, the Company began the new buy- back program purchasing 5.400 shares for a total of $64,800. Prior to the current year, the Company had purchased 3,772,620 shares (adjusted for splits) during the years 1988 through 1991 and decreased capital by 117,079,150. The Company's broker -dealer subsidiary is subject to requirements of the Securities and Exchange Commission and the New York Stock Exchange relating to liquidity and capital stan- dards. It has historically operated well in excess of the minimum requirements. At July 31, 1992, the net capital of the Company's broker -dealer subsidiary exceeded the SEC's minimum requirements by more than 148,000,000, which is up from $27,000,000 at the end of last year. Continued expansion is not expected to have a significantly adverse impact on liquidity or cap- ital. Funds available from operations and lines of credit should provide sufficient revenues to meet capital needs of the foreseeable future. EFFECTS OF INFLATION The Company's assets are primarily mone- tary, consisting of cash, securities owned and receivables. Because of their liquidity, these assets are not significantly affected by inflation. Management believes that replacement costs of furniture, equipment and leasehold improve- ments will not materially affect operations. However, the rate of inflation affects the Com- pany's expenses, such as those for employee compensation and communications, which may not be readily recoverable In the price of ser- vices offered by the Company. The table below summarizes the changes in the major categories of revenues and expenses for the past three years. Revenues: 1992 vs 1991 1991 vs 1990 Commissions $11,692 46%r $ 2,645 12% Principal transactions 31,223 54% 19,832 53% Investment banking 19,904 187% 3,616 51% Interest 1,293 7% 1,067 7% Other 2,035 37% 349 7% 366.147 57% 327,509 31% Expenses: Compensation $33,083 54% $13,022 27% Floor brokerage and clearance 820 22% 2 0% Communications 1,027 12% 328 4% Travel and promotional 717 24% 322 12% Occupancy and equip. costs (637) (8%) 405 5% Interest (391) (3%) 362 3% Taxes, other than income taxes 707 23% 434 16% Other operating expenses 834 25% (20) (1%) 336,160 35% $14,855 17% Ijj U\MIILIII%TF.11 'TtTF \IFVT'• 131 FI \ 1 1.1111133\1117713\ %LIr...n }l -,.an. In, - en'I p Ill.n Iitr 1. In III'911-a'id• .1 11. ?I 1992 '11+1 1 .a•, I I . �'vuritir.-i-en•cu1'• I l -'r n•tvlal'n` Ilu rla'--Ial ni.,'k.•11 9,H111 1.'1111 IIYpnHi1• Nr`I I Ie.lrilu llrealnvalill•n and iii.-,- 1-1011 4.: L.'• R. ri'.11 I. Irnni }u'1.61 -I-. lralri-. and ll-a1 l•le'n y.rly:.lN n- '??.9:3(1 f1 ..1191 Rw 1-R 91:11'-Irnnl 1-a-IIIlrl r- 12a.133 -i,+11 'rl urltlr, llur''lu-1-.i uudl-1 a_'Irml n'- lip re -'dl 411.14141 Li,; 'el ur111r. ' an"d l al nlar6'9 I 1131.(39 it .121 411 ml 1-r. lap. ill 1-v'I1.trcl••. n• r. Iq '•u..-619 ' AIur `1.2i:!al'1 .I].IuI . 1'1'12: g 1.29:11.1 to I a1 l u F''' I. I'.1 (.78 41:11 I urfill r'•. 1' PII.'nl'-nt I.n 1 11 a-rh'1 d nn:u.11/11. r1.. I••.• 111... a111-1. In-, Irlar.'1au911 a1- d ain111v.111:11 •), 4-I.IMM1a1.1,,' I .1'472; .1-1,1 i9 Baal a' Inl' 3:. 1'a)I I 41.392 1 1 .:._ I Ilhr- NY I. (ii 111 1.i 'I ' 131.I IH •311.11.1 1 i.thililir• 11m] Plus-LIaldrr. Flail 'Illl-I Iran l a.rl a l' in_ 6 07..5119 ` :1.1/12 'I,91nn 41*'lal ptl.. r 1'?.')HI) 2S. I111 1'a'alI•-Ii--r.16rr-.drall•r.. dn.] ell a n•I_'1l ea n ind l' In• 31--11; _-- 23: I'a',,I L• I is-Ii-In4-r. I11$,IVH:i In4111111•r '3 aft. p.1'.11 I. h. Hills S'V 11'Itl I., 114I I111'il I IILI '•'•111"111• I'• 1-1 I'If 1-''11.1-1' 412.11141 :1 1. iWA) ".4 untie'. ,, d. 91601' rl }nil rha-INI I al Inar6•'I 1 32.:1:1 I-Ir•nm• lay •- pa'ahlr s.1 11) 3.1_` I1r11 rre.I Inc lnlr tu'e SOT 1111; )trier llandlllr- 29.3 9.1 1• : 2919 IILI" 1-.l }'e' 1.1111• 2') 1 1 111 301..031 2.:.I.I1118 ?IIM kill I I. 1. . Illlir` I .09111 011 •!u. k. l iar 'all,. 112) IN•I -1 ale: 111191 rV r 121:-Fa' u-: .2.f . )c 2 ..u, d :mil IIUI •I aniline al II:I' 31. 19412' and 0.11.1:f-1211.1 11d' .31. I'a)1 5.1$') 1 ldalnnn.11 paid in l el91l.d 15. I , i 111._i i1 R'•1 a'n1-Il. arnira- 53•7 1)4) .1.1 ;11 i h.h911 .111.133: :1131.11H •991 1.111 -. .1 .'Y-nj In'L- .1YI.. Li CONSOLIDATED STATEMENTS OF INCOME I Ll !, I I I I Ii I 1_l I I I I I I Morgan Keegan, Inc. and Subsidiaries (In thousands, except share amounts) Year ended July 31 1992 I 1991 1990 Revenues Commissions $ 37,140 $ 25.448 $ 22.803 Principal transactions 88,786 57,563 37.731 Investment banking 30,.552 10,648 7.032 Interest 18,650 17,357 16,290 Other 7,536 5,501 116,517 5,152 89,008 182,664 Expenses Compensation 94,348 61,265 48.243 Floor brokerage and clearance 4,571 3.751 3,749 Communications 9,791 8,764 8,436 Travel and promotional 3,699 2,982 2.660 Occupancy and equipment costs 7,557 8,194 7,789 Interest 12,562 12,953 12.591 Taxes, other than income taxes 3,823 3,116 2,682 Other operating expenses 4,122 3,288 104.313 12,204 3,308 89,458 (450) 140,473 Income (Lou) Before Income Taxes 42,191 Income Tax Expense (Credit) 16,400 4.500 8 7,704 8 .85 9,043.764 (475) $ 25 $ .01 9,315,170 Net Income $ 25,791 Net Income Per Share $ 2.80 Average shares outstanding 9,211,939 See accompanying mores. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Morgan Keegan, Inc. and Subsidiaries Common Stock "lain ' Balance at August 1, 1989 4.937,6(4 Issuance of restricted stock 67,032 Issuance of Common Stork 1,0(1(1 Dividends paid ($.10 per share) Retirement of Common Stork (348.111) Amortization of restricted stork Net income Balance at July 31. 1990 4.657,585 Issuance of restricted stock 65,019 Issuance of Common Stock 82,920 Dividends paid ($.I I per share) Retirement of Common Stock (286.310) Amortization of restricted stock Net income Balance at July 31, 1991 4.519,214 Stock splits effected in the form of stock dividends 4.518,896 Issuance of restricted stock 95,(46 Issuance of Common Stock 158.206 Dividends paid ($.20 per share) Retirement of Common Stork Amortization of restricted stock Net income (5.400) Balance at July 31, 1992 9.285,962 (In thousands, except share amounts) Common I Additional Stock Paid -In Amount Capital $3,086 $19,388 42 (42) 1 8 (218) (3,083) 685 Stock - Retained holders' Earnings Equity $25,958 $48,432 (962) 25 $25,021 $16,956 $2,911 41 (41) 52 444 (984) (179) (1,717) 629 7,704 $2.825 $31,741 $16,271 2,824 (2,824) 59 (59) 99 858 (1.823) (3) (64) 995 $5,804 $15,177 25,791 $55,709 9 (962) (3,301) 685 25 $44.888 496 (984) (1,896) 629 7,714 957 (1,823) (67) 995 25.791 $76.690 See a corn, anying notes. I13 :1)1NIL111.1TEH ST.1TE11E\TN Ill CASH F1.1iU II M.Ir.an Arrgl.n. htr and 'nh,id:arir• In Ili n:,ar.d,I tear rude -d ,luh.i1 1992 '141 1991' I.anh 11an, trim I lµrratuta irIi\iii.-: \rt lllr1,11w - 21. .'1 i .,jlli :1 25 Now ea,t Ilrin. In.•.Iu•Ird m . arrir. 1 L•prrn a bun :md amnn vah'n 2.165 .11.2M I 2.? 11) I)rlrrrrd ir. '.me lanr, 131N1) 1.111111 11201 l m,mtUanlal if rr.:nrl141 ..k 995 h2' 6871 2x.631 lu.u'.; 2.801 Inerea.e Idrrrra..•I in nlwrating a..'•t•: SIN untlr,.rensalrr. fur rrwla•nn parµ iV" :3.51Nh :,141 I)rlrl,n, ttuh rlrannp rj anlr audio, iii.] nl her, 111.11 12.11n 1:81 8w P1' j: Ir Irin1 hr.lk'•r,. dralrr,. and rlrann: Irpnnu alirn, ; • 123 111.61),1 8'4 rn a! L • (rim I •u.i,.nle1 , L31.7921 I o.'2 i8 13.1)2' ?'N nbr, np11I'-had ,. undo r al: r,N mph- I' ee.. 11 f23.5U91 U 71 113.:83 Sw u-itil., own+d !.14.2111 I 1.113' . 11.uu7 I )Ihrr al -'"l-12.1)951 1 I'I 4111 hu•n•aw Idrrrea,e) in uperalina IiabJilur: }'ata}Ilr I I hr'ukvr•. 'Jr..., r•..iniI rInn nna ,'I=anral,nn. 9.17$ 1.9:4 n.188 1a\nh4- to ru,l"nu•r, 3'.3118 i. X31 11;!)'01 I.u, n m)rr d ra 11• pat able 1.801 ')t8 1282"1 I4 until•,., old undrl iP1 rrmr.. nl, la null •nav II 29.I)I16 112. 1_2' llu1.:.31I SIN II-It4•„ill. ant I' 1 1 u,r oohed 211.1116 f._^ n 18.0511 I llhrr hail li iii,, 13.931 94.1.;9 i 1.1 m 121 .5431 1 $6.8.'' 1:..311 fad' pnnidr.l in Iu.wl furl ulwraling erlililiv+ ;.1138 1 VI."ht.1 1;_:8 I.anli )'l11N, From Finaneinlr Srii, iti r.: \et µro. 1441. 1 lamenMl frnm; `lulrl 'vrm h,'rrr'wuq, 141.1147 µ1..8A i:i l 2.1: 1; nim,, ,,ail l•aµrr 1'2.136) I.Ib:1 Li!I i9 1„t. lullI- If I.onlln lm Si.. IN 9.i: IoNI :I Hrlircmrnl ,1f imminim S',wk 1671 .h961 l.i_3'II lllvderd, raid 11.8231 :14811 4t'2I I.a.h µ1,'%i,1.41 ht lu-el for fmanring arthitll•. 13.11221 114"131 138.18', 1.811 F1n Fr,.nl In .-tulp Artlt tl3..: \I.1 µata.nII,I"r furulture. a opnnn+-Il:mu Ira,rh'lld inl'r,i rn)I•nl• 121)361 IId))I 11.3261 1 a.h u.wl for im railing ar Ii' il11+ 12.1)361 nI)' 1 11.'32,11 lIlrry-8.r Idrerea.-1 in radl 2.1)111) 11 82'1 -.311;4 Iadl I,I Ie@nnntg iii) ear 9.359 II .188 I ;a,h al I ii'] o:1 ear $ 11.3.1') 44.1.1! + II. Jib IV, to 1;". n4ruL ptu'. ri}11,31 ;'nY _fl J' •) 1 !•M' n'Y':, vm!t'i'VR' nln'YI 1 aVM1•/APV•M.'•.'4LVI t)'.I'I,vPn '"J_. )..:. .r•MI, n lid. 1'II11_.''i 111b.n 1'1!'1 .11 •L' M.rn•41 t/1[ •L41 II L C FJ J C I I I I I I I I I H I L I NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Morgan Keegan, Inc. and Subsidiaries July 31,1992 1. SIGNIFICANT ACCOI'NTING POLICIES Basis of presentation: The consolidated financial statemems include the accounts of Morgan Keegan. Inc. and its subsidiaries I collectively referred to as the Company). All significant inlereompany balances and transactions have been eliminated in consolida- tion. The Company is in one principal line of busi- ness, that of providing investment services. Securities Transactions: Securities transactions and related commission revenue and expense are record- ed on a settlement -date basis, generally the fifth busi- ness day following the transaction dale, which is not materially different from a trade date basis - Securities: Securities owned and securities sold. nor yet purchased, are carried at market value and unre- alized gains and losses are reflected in revenue InvestmentBanking: Management fees on invest meal banking transactions and selling concessions are recorded on settlement date, which is not materially different from a trade date basis. Underwriting fees are generally recorded on the date the underwriting syndicate is closed. Furniture, Equipment and Leasehold Improve- ments: Furniture, equipment and leasehold improve- ments are carried at cost. Depreciation and amortization are provided on a straight-line basis over the estimated useful lives of the assets. Repurchase and Reverse Repurchase Agreements: Securities purchased under agreement to resell and securities sold under agreement to repurchase are treated as financing transactions and are carried at the amounts at which the securities will be subse- quently resold or reacquired as specified in the 2. SHORT-TERM BORROWINGS Short-term borrowings represent bank loans payable on demand used to finance clearance of secu- rities and to carry customers' margin accounts and firm positions. These notes bear interest at the bro- ker loan rate, which was 4.25°k at July 31. 1992. The notes were collateralized by securities with approxi- mate market values as follows, in thousands. 3. SECURITIES Securities owned consist of the following, in thousands - July 31 1992 1991 U.S. government obligations $143.721 $ 8],257 State and municipal obligations 23.757 33.632 Corporate bonds 11.136 12.230 Bankers' acceptances 294 Stocks 6,025 3,012 $184.639 £130.423 State and municipal obligations include an issue with a par value of $12.700.000 which has been writ - respective agreements. Income Taxes: The parent and its subsidiaries file consolidated income tax returns. Deferred income taxes result from temporary differences between financial reporting and income lax bases of assets and liabilities. In February 1992. the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 109. "Account- ing for Income Taxes" which superseded statement No. 96. The Company does not expect initial adop- tion in fiscal 1994 to have a material effect on finan- cial position, results of operations. or liquidity. Net Income Per Share: Net income per share is computed based on the weighted average number of shares outstanding including shares issuable under stock options, when dilutive. All earnings per share data included in the consolidated financial state- ments and notes thereto have been adjusted to give effect to the stock splits. (see note 7) Accounts with Customers: Accounts with customers include amounts arising from uncompleted transac- tions and margin balances. Securities which are owned by customers but held as collateral for receiv- ables from customers are not included in the finan- cial statements. Securities segregated for regulatory purposes: U.S. Treasury bills with a market value of $9.801,000 have been segregated in a special reserve bank account for the benefit of customers under rule 15c3-3 of the Securities and Exchange Commission. Restricted Stock: Amortization of restricted stock is provided on the straight-line basis over the life of the restriction which is four or five years. July 31 1992 1991 Firm -owned securities $121,727 $85.434 Customer -owned securities 25.022 4,543 $146,749 $89,977 The Company also issues its own commercial paper to investors at fluctuating interest rates (44r at July 31. 1992). The paper matures over various terms not to exceed nine months. ten down to a fair market value of $6,500,000 at July 31, 1992 and 1991, respectively, as determined by management of the Company. Securities sold, not yet purchased consist of the fol- lowing, in thousands: July 31 1992 1991 U. S. government obligations $ 29,795 $ 10.570 State and municipal obligations 221 264 Corporate bonds 350 798 Stocks 2,349 1,067 $ 32,71.5 $ 12.699 1J .oTES Tn (.nv.Ul Ibil ED FI\ %%C.1 U. STtTEME\ N I I i 11T1\l ED) I \I n :l I hrrl an. In.. an l] ?a .IidIarn-+ 114..11. +'+_ 1 I1.4•I.a 1 h I .imp19\ 1•^ -I. ill, , .p,4, r. Iii moor, . nil I-11111 mI ii Ilnl.•1 I n0 rll'1. r 11 all+ I \{ Iri. Ihruyeh l'r+R .1l9 aill I n` In I .''4'. 191 II .. l •f'? It, 1e hie \eer-. 11. Ied-e- I.IlllJill I r..\i r+ •..l Ii • ..a- fnlyl l4. ,a .•ills-' '4,I •,I':,111111 r\.4.-, .1111 11 Ma. a. •1,111,.-. in Il:''u•an I-: I +I+. .11. q:'. I+l 4,,;.. 11111 'L "11,1 S. IIIMIIMI\I> 4Hi I u\IIlf\' II• lI Iii. 11.1 !•+_, 1h. C.Im1,alr\ lla• I I.II_•Ilr.i Iii ar -4,run••1.1al II II, n 1.I 14.I IL • 111 #111.rmm,,t-6 '.1114 ]l Ia 1 . 1 ahll In 1 n. r ul a I ruin a .•.,rnre or_a noatnnn Ibl,•..d.lil alnn.. norm oil' +,.•'I' throat eh 4.h - I It al an,, 4,1 194. 1 •-I I', { • .•. L r 111 , M 11111 hr rr-.r, rat r nr_a 1].111 t1 fI.- 1 •,11 all . I re. •I ,l.&,I- .uk +I4.lar9 V I.1 t 1. 1\I r:an & I I npa 1.\. In1 .. r :1]m,•l .I+ nii. 1.f 4,r, n.lani• III .1\1I. Jn.rn led I !.n. 11111.1111-n ii, u'- al rill e I i,l.aion ..f 1. -di r d +-t unllr+ la. -. MI 11, err. Nei. to, ell,., a 4.. and . Lin ill 4,t I4. rr 1. I wllh IIle 4,i lrlwl.lir a a9{ -al.- I I Ia1.r,l, n11m1111 Al ha.,,,]- r- 4,t] 1.I\ --.a r,.1 :-+1119_ aurh,.r III. Our ]I_ 1'1Pr, el d l argrr 111 coal al brl: ]Ilia -I all 1.1 1.11 1.- I'd In }-.e. 111\4. In+umn', 1 romanra I I lint: Ihr 4.t 01,IIIIp 1,111 Ii u•ula rv\, nur k., n11+ .- n-, tlr ]Ir..Iin. I: iu'a l i 11 n a 9 i• 114,1 +111, : 4, 1 111 I I, i, 4.., I flip I III . d Si r n, pl.i-. 1. unt-+r. in .roll.-,il r 14IPit ut .hl,- i \'an_an \e,l rLItP III. 11 v 1911u1 11191111111 I r' nla I".TNII 19.•1 I. it 161 14., . ii i11 111]\ ;1 jr a- I. I' II.. 1..arr- I't +.I •1.311. Ia+: -'AT:. 1'1+11 I .'131. l Fr•r. Il1 814 k1 .•. al Il in I.i n.. Iii,.. -I I- I a. ii . Tarec n: 111111•., I.•I 1k. .ull. •I. II 4,,1114 dj, 1r-' Illur_an No '.a11 al. .. li. r. IIe•t d it .on 1hv r 4. rd tVr•11, l..11, r a• uni.-INoriIr-+ a• •I Ihl c _r Iul m. ml..r. it. it 1• park it and- in ...... nd.na nl..rl.-I ^ an.a 14,]-. ].J, l 4,l •h. 6,nd+ ..h1 h art 16. •11:.11 I ..f n. . II'- Norio lab] 0.11 h,-119lard g I`..nl. al Ihi limit n• 1•• 1x9-1 . In] -nailla n, 1 11 al r..11n. wll: Janual\ 1....11.4, l hr 14,n{ -MI -r. I•. v -1_r ud, .I f91 In.]I I••I I' u.• 4,11hl'..nnll, ha• -in, r 1 n.11 IITPd.•I 14,•4, .1 en Ili aul Ha.r.l 11111.11 i1,, 111'4,• rag) r I In rill I.11.,.11 1Ian, ri,1.111 - i ti,- ..l.ui .11 II at it Is' TP: 1•..r . 11, ,l•IP1 e9{ hr -In -:•w-:, d.I•. tun -".11.. e.ii.la•I\ d1•fnd ih• lv-all- fht r...In11, 1\ '. al- I 1 delend..nl in \ a•In.l, a ht r a...Lll• I.11d..IJel I i'.P.I I111•.111 -I1"-- at.. 1➢ It. 1,1,11114,1. of malld I•'ll•Ill L.I,Il1t\ I. a4,. I*-il111112 '•I m al IIII IIIIII w111 MI 194,1 I II.I'I I al r1111' 111.-.•: in Ohl 1 nn 1.4.11\. •vau ad I .m h' 119. I,. RI '19F 14\ I\•'h''E 11 Ill 11•.4, -ioot e -t d 1 hill :.-1.4, ri, de fir ua in Ial1•• 1111 :1t. Ideal - I udrd hums %] A. •ull.., ., in lhnu-an I.. I'':' la'II 1'111 Fr ia d: 4,1 rent -1.11 ,4.17 ' 1111 llrlrrl ,.,. I'it I. .)IaII 1_M11 .1 '-IMI .;.11•.1. �.eIe i.Ill1 ,'I' ;11 ` it 1101 p 1.11 M. I,I 1;} I :I..muit al I1 i iI11+f iv Ile ii, ri 'ri 11vl"rrn I9, (Ii •.i •all a1 , •h1 frd.•r,l .hoot l•\ ul-, m' Ill ral•' 11.1 Ill, \. al- end. d .14,11 .3 are a, it 1 a., in Ihnu-and-: Fr{•I J -1.111,11111a1••.Ip'IN.:4,lIre:.nlan.mr- •ta:I and 1.•r.Il lav r+• fir ll in, 'n91 Iar Iw•ne111 \4,nla\al•le 1Ii'e.;. Ic--:I.]II de{ul i} Ii Int-r •.1 rrl Ih\1 {'1111. 11.1.1 PI I'\, IJ•Irll I Irh.I Ilt t 111+2 11N1 '4,r '1 13 ti • $.1..1 2 112 10] 1f 2$.11 11.'1'1. 13'11 It11 J. II • •. I*' r4.SIM. .1 i... F I NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) I I I I Il I I Morgan Keegan. Inc. and Subsidiaries July 31,1992 The components of the deferred tax provision (benefit) for the years ended July 31 are as follows, in thousands: Depreciation $ (96) $(95) $243 Deferred compensation (235) (27) 13 Restricted stock 429 (150) (289) Nondeductible reserve (261) (420) (53) Alternative minimum tax 296 Trade date profit (84) (15.5) Other —net (53) 51 (40) $(300) $(500) $(126) 7. COMMON STOCK During the year, the Company's board of directors approved a four -for -three stork split In be effected as a stock dividend on September 12. 1991 and a three - for -two split to be effected as a stark dividend on March 13. 1992. All earnings per share data have been restated to give effect to the stock splits. The Board of Directors has reserved 2,050,000 shares for issuance under the Company's Restricted Stock and Incentive Stock Option Plans of 1983 and 1985. Under provisions of the Restricted Stork and the Incentive Stork Option Plans. benefits may be granted to key officers and employees in either, or a combination of. incentive stock options or restricted stock awards. Incentive stock options are granted at the fair market value of the stock at the time of grant. There were approximately 615.000 remaining shares available to he granted at July 31. 1992. The Board of Directors has authorized 150.000 shares to be granted to non -employee directors in the form of incentive stock options subject to the share- holder approval at the next annual meeting. As of July 31. 1992, 24.000 options were outstanding at an average price of $1021. Employee stork option activity is summarized as follows: Average ' Shares Price Aggregate Exercisable Outstanding at August 1, 1989 10].318 $5.73 $580,293 Cancelled or terminated 25.668 6.41 164,505 ' Exercised 2.000 4.44 8,875 Outstanding at July 31. 1990 73,650 5.53 406,913 Granted 42,000 5.33 223,800 1993-1996 Cancelled or terminated 8,000 6.24 49,874 ' Exercised 16.000 4.60 73,625 Outstanding at July 31. 1991 91,650 5.54 $507.214 Granted 7,200 7.83 56,348 1993-19% ' Exercised 56,]50 5.31 298,224 Outstanding at July 31. 1992 42,700 6.21 $265.338 The Company has approximately 516.000 shares of restricted stock included in common stork outstanding which ' was issued at the fair market value at the date of grant. Under an Employee Stork Purchase Plan, 600.000 shares have been reserved to allow employees to pur- chase Company shares at a 15% discount, not to exceed 150,000 shares to all employees in any year. In 1991, 149,829 shares were issued under the plan and 102.045 were issued in 1992 leaving 348,126 shares available for future grants at July 31. 1992. The Company also has reserved another 1,200,000 shares under another Employee Stock Purchase Plan which is currently dormant. J MITES TO Cl I\'OLIDATEII FIN %N11 U. ST4TEMF.\T ,C0NTIM ED' Mnrpan het all.. In'. slid 'uF-idlenr- Jib 31.1tt' 11 MEN HI H lSI 4\I1 RI1I.R%E REF11 RI H 4.] 4CREEMEsv' rill 1 ImF all! ru1Mr• . 1.,ii oil - ill 4 -iii it,, - Ili l "r aar.— ln.'ln• In 1.',1ni1'ha•^. ¢dtur is in P.. It 11 •In '. .tli di err ilra:l.1 tiling ,.u, 1i1i ii,- 9h i_a him In relnlr. Il a'i :h1' -el arlllr• •1,141 •e' L.'i•• 1 b- a _` R.•loH.'1.,,1-Ita•c aal Mrne9: iiifimm a!ion 8- Iif Jill, .3...a12 1- - gen.an led a• f.111,..- \a'et. .1.141 9epureha-• I ishilitl I drr.inp Mainll I n1. r.-1 \mllunr \. In- jr,.,,'] Hale Mertpa,e ti..rlwl •erii'lrble- %:1 I4A 22 t...f.11 r2$.,14H I 1 1 }rr I.l Inca-art-lruri'ta- a1,b1'1 31.,,11 1. 1.91 ,.i1I11- fine, a 1-: 1.1; 1 .; 1-1 1' I]aln it1 Ir the i r..III .I Ie,I to im-it: of fi r a iii la I'irdnl in. Ehr m.l I.rr1 Iif I hr ref t rl'•11-r ac• I-.• Tent- are naI.'he] .iili a rl ler•e rrll1.1 i ha-.' ..pr. on ent. 1 Ill I . mpaln .11.1 rntar- irw 1nlreii. •I • if -ei u Iii-. undr aa-r, now, III r, -P I. re1i r-rI-pu:o h..r ball rirrnl-I r h1 alrnrlll- .rill.mel] under ILi -r sail emrnl- I r.m, "Jong •li,rI lrm o.arinI are Ir' rr:1 .: a -.I r. .•eilal I. in Ill... r-oli.air) ••..tv meal . I .pan. ial rnn.li:., I. p. runlla. lnarcha•rd 4. LMPL111hI RF\U11 r. \• I he l.nu pnni I.a. a Nil h Ie: I,, -nir.i}ib:lnin plan at ii air -oil -hann., play . loll line • III.•lintlal.t all r.pl olI e- hill] au, fneil r.•l ire men, 1i ar 1 I .r III. RFLI 14TI)Rl RF:Ql IHIML'I rn- t .rn♦1 an'. ]nnil I d. all-u,1•idl all. \1 Ir can hr1•pail 1- I lw,laill in...- -i,I je'i t.i ihr peel -vie- and F. han_. I.nrvn.•n-r. i `t.l i indnrm ii"I . it Ili rlllr I11e. Ih.IdW•l h. ,• i' r'Ie l 1u 9,1.'1 a1. under the allern rl -ne'h.1d , hue .Ile.. Iii. I pr n nil,, a I:rnlrr ]-aler 4nm rneaanc it and •e, until :nr•..I Lion- .h. r it, ret rapr..l i- I. ••,Far 1'I n1 I. apsrepata dehil La Ian..-- ari -ire from 'u -t liner :ran -a ln1rn. a- Ill finl-i1. Th.- •Fi met al.,, rrlluir& a m. m:I•'r II r. o;n, a it• liil-ire-• Joni r. •In. I .illi dl a.al ii -uL.Irvllllsi Pii 'apr.al I' •I- let apilal i- II -• .uule• ecl'eru r.1 ii. pr -1.1. a: a held 1. -all Lr. line ill 1.111 111iiaT • lalnl. )I.. 11141:114 nlarn111 illlr..fihie limier \ilia •e, iIi r- ill . `I ea•r lie eM Il r an.4luil re it led. Or r little, pal:% I. l 9111 1 ad Ill ldar, an '11'11\al-n- arro-ml: lot a, d:tl .Hal •e.•m it V. n •air lwpuic in the rare ii the I un.wn-. nip I el to a .r1el hike'. I list pl nli•imt- lit ell.en- -• iiil.'r all l Ii,- fin ra -11 it ii,. 'far. rn 1.1 Jul. 41 I. 1d1191 to ,21 ^,Iaal, } II, i ,.III .in I W".O111 I f1.r 11112. It'll and 'am . 11 --fir -111. I1. than t' -r of aaireaa', dI lit halal e. end mat p -1i hill I a mrmhn r ;Inn fn•ni 1-l} an Iona it- I u.ine-- and gel L.rllic r ].fl I:n illrnd- it I:• Per -appal i- Ir.- ihau 1 ! 'I aayrl able dehll LaL1111 e• 11 J ll:1.11. I'wJ. I hi -uk ",than n.n] liet. ai'u I .d %)1.101 hall. .lnrh ...• ;H', o i..p:n•palr drhil I.alanr. - and in 4H.-i1,nf1 in Piro .. of the :''e iii .-,.pital r. •lui-rm'•ld. Ili Jill' it 1911. iie•nll•idlan I all yr1 I apnal nl %°'a.3i 2.iIK5 .la lt ..1. 331-0 • fit. apprw-d to dI I it halal, r• and $27. ihl.;;;. in err•-•• iif 111. j,•1 nI t r1,pical rri]uir. menl. 1° I NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) I II I I I I Il I I I I Morgan Keegan, Inc. and Subsidiaries July 31,1992 11. FINANCIAL. INSTRUMENTS WITH OFF -BALANCE SHEET RISK In the normal course of business, the Company's activities involve the execution, settlement and financing of various securities transactions. These activities may expose the Company to risk in the event the customer is unable to fulfill its contractual obligations. The Company maintains cash and mar- gin accounts for its customers located throughout the United States but primarily in the Southeast. The Company, as part of its normal brokerage activities, trades proprietary short positions on secu- rities. The establishment of short positions exposes the Company to off -balance sheet risk in the event prices change, as the Company may be obligated to cover such positions at a loss. The Company manages its exposure to these instruments by entering into off- setting or other positions in a variety of financial instruments. As a securities broker/dealer, a substantial por- tion of the Company's transactions are collateral- ized. The Company's exposure to credit risk associated with nonperformance in fulfilling contrac- tual obligations pursuant to securities transactions can be directly impacted by volatile trading markets which may impair the customers' or contra party's ability to satisfy their obligations to the Company. Where considered necessary, the Company requires a deposit of additional collateral, or a reduction of securities positions. In the normal course of business, the Company enters into underwriting and forward and future commitments. At July 31, 1992, the contract amount of future contracts to purchase and sell U.S. Gov- ernment securities was approximately $64 million and $45 million, respectively. At July 31, 1991 the contract amount of futures contracts to purchase and sell U.S. Government securities was approximately $21 million and $20 million, respectively. The Com- pany typically settles its position by entering into equal but opposite contracts and, as such, the con- tract amounts do not necessarily represent future cash requirements. (Transactions relating to such commitments were subsequently settled and had no material effect on financial position.) 12. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (In thousands, except per share amounts) Quarter Ended Oct. 31 Jan. 31 Apr. 30 July 31 1992: Revenues $37,923 $48,094 $50,837 $45,810 Expenses 30,226 36,968 38,172 35,107 Income before income taxes 7,697 11,126 12,665 10,703 Net income 4,772 6,701 7,715 6,603 Nei income per share .53 .73 .83 .71 Dividends per share .04 .04 .06 .06 Stock price range: High 11% 16K 21% 16% Low 6% 10% 11% 10% 1991: Revenues $21,830 $27,598 $33,573 $33,516 Expenses 21,848 25,638 28,518 28,309 Income (loss) before income taxes (18) 1,960 5,055 5,207 Net income 32 1,310 3,180 3,182 Net income per share .01 .14 .35 .35 Dividends per share .02 .03 .03 .03 Stock price range: High 8% 4% 8'/2 9% Low 4'/6 3X 4Z 7'G [I REI't1RT OF INIIEPE'NIEENT AE IIITOR'. 11 Ifnar•I of %lira 1or• 11lrra.in ]he -.an. hi,' r I ale audilyd the BrrIImp.n%in^_ I'Ilr.ulidalyd ,talement• of finanri'tl uidilion of \Il.r_11i K.•.•canlnr. and •Ulllldla.^.Pr a• III Jill% .3I. 1111)2 dliii 1')I I. and iii rolilid I im ,. •hitan•d • I a Irnl.•nt- Iif illeome. • lorahnldrr,' rquil%.:mu ca,h fl,., • tnI rarl: of the Ihree %eaI - .n Ihr period rndrd in]' 3l. 1'ty'2. fhr,e finanrlal %t a lenient• are I'ii' I. •p m•II'llit' If the 1 .unlpalll'% Illallagemellt. I llir r.-1.on•ihilit% i, to a\Iil-e an kit'i ni n•1 nn thr.•' flu all l' 10I ,IIIten.elt, IIa`ed on our andil•. 1l r rondurled our audit, in arrordaure uit6:rnrral.' areepleil audilina ,taudard,. l Ile,e •landard• rrquit r Ilial Me plan and pert irm in audit to nlilain r.'a•ol:ahle a•,ur u -lie ahi'pl .lieiiier t}le flnan. ill] •talenlmlll• are troll i,l malerlal Iril•datrnl' nt. 1n anihl 111e14id.•, r\Ilmining. ''ti a h^I ha.'-. r% idrin'e . ul'1 orling the arinl.E:• and 'ii-, ll'.Ilrr• ill Iii,' Ilnali •lill ,Iiltl InI-nt,, %ii i tSl Ill d],l' iiii-Illlll" d„e1,111_ the al'l'iII111Iiitll prine-iple, Ij,l'll and •r�luflranl .,timalr• mair h% nlanagemrnl. a- uell a• r%alua!inr the in email tlnaneial .tatrmrnl :•'e•enlalion. P e helir%e dial our audit- prn%ide a rea•'mahlr IIa-i- l,ir our u}illln•1 Ir our - ]'ininr. flip finanrlal ,t aleni'nI% ref' rrl•iI to d!.ou' pre.'•nil fairh In all nnl:r I ial it -'el-. Ihr 4liln.I I.i d lrtpd finani ial pariIIon of 1hirgan Arr4au. mu r and wh•idumr• al .I ul\ 31. l'l''2 and 11in1. and Ihr I on•ohd atoll re-t.t. of Ill -ir n11.•ratinn• aim] I!irir I a•h floe. fur earh nl :he Ihrer %ear, in th.• p••riod rndrd I1.' 31. ]'N2 in ei,nt'urinil% uilh arner.,1.'% a 41•] lrn u'rrunlmg prilieipleI. fU %lengihl•. I rune„ee r}tI RI:.P! I I. I ) 2 I I 1.1 I I '1 II II MORGAN KEEGAN, INC, Morgan Keegan Tower Fifty Front Street Memphis, TN 38103 9011524-4100 Telex:69-74324 Cable:MORKEECO Directors Kenneth F. Clark, Jr. Partner McDonnell Boyd Attorneys William W. Deupree. Jr. President Morgan Keegan, Inc. James E. Harwood, III President Sterling Equities, Inc. Allen Morgan, Jr. Chairman Morgan Keegan. Inc. Donald Ratajczak. Ph.D. Director Economic Forecasting Project Georgia State University John W. Stokes. Jr. Vice Chairman Morgan Keegan & Company. Inc. Joseph C. Weller Secretary & Treasurer Morgan Keegan, Inc. Peter S. W illmott Chairman Willmott Services, Inc. SUBSIDIARIES Morgan Keegan & Company, Inc. Offices Atlanta Knoxville Baton Rouge Lafayette Birmingham Little Rock Boston Memphis (2) Bowling Green Mobile Decatur Montgomery Fairhope Nashville Ft. Lauderdale New Orleans Huntsville New York Jackson. MS Pensacola Jackson. TN Shreveport I 1J MANAGING DIRECTORS Allen B. Adler Franklin P. Allen. I11+ Rodney C. Baler, Jr. George E. Bagwell Woodley H. Bagwell Robert A. Baird Reginald E. Barney Glen E. Bascom John B. Carr, Jr. William F. Clay Brian N. Dalkon Charles W. Dean William W. Ileupree. Jr.s+ Ted B. Donaldson Michael D. Easterly+ Richard H. Eckel% G. Douglas Edwards Tom L. Epperson Graham D.S. Fulton James H. Ganier+ John II. Geary Robe" U. Gooch. Jr. William K. Gooch Terry C Graves.. - Gary M. Grear Jan L. Gwin Thomas M. Hahn Thomas V. Harkins Roderick E. Hennek Edwin L. Hoopes. III R. Davis Howe William F. Hughes. Jr. John Edward Jacoby E. Carl Krausnick, Jr. Benton G. Landers Mark A. Lee William M. Lellyett, Jr. Willard G. Logan, Jr. Wiley H. Maiden John H. Martin William D. Mathis. 111 Jack W. Mayer Richard A. MrStay Allen Morgan. Jr.a+ John G. Moss William G. Mueller John M. Murray Jennifer W. Newman Jack A. Paratorr James Parrish William T. (Dale) Patterson Minor Perkins L. Jackson Powell C. David Ramsey - J. Mitchell Reese lirdi II. Reynolds James C. Roddv Kenneth L. Rowland W. Wendell Sanders Robert L. Snider Fred B. Smith John W. Stokcs.Jr e+ James M. Tail, III David H. Taylor Phillip C. Taylor W . (:h-les Warner Richard E. Watson Craig T. Weirhmann Joseph C. Welters. John J. Zollinger. 111 SUBSIDIARIES Morgan Keegan Managed Futures, Inc. Morgan Keegan Mortgage Company. Inc. Morgan Keegan Insurance Agency of Alabama, Inc. Morgan Keegan Insurance Agency of latdsiana, Inc. Margin Keepn Funding Corporation Merchant Bankers, Inc. Southern Capital Advisors. Inc. Cumberland Securities Company. Inc. CORPORATE INFORMATION Annual Meeting Morgan Keegan, Inc. will hold its annual meet- ing of shareholders on Tuesday. November 24, 1992 al 10:00 a.m. in the boardroom of its ror porate headquarters, Morgan Keegan Tower. Fifty Front Street, Memphis, TN. Transfer Agent & Registrar Bank of Boston Boston. MA Auditors Ernst & Young Memphis, TN Stock Listing Morgan Keegan, Inc. is traded on the New York Stock Exchange under the symbol MOB. The approximate number of shareholders on September 25. 1992 was 2.950. Supplemental Information For copies of the form 10-K annual report filed with the Securities and Exchange Commission, or for additional information about the firm, please contact: Mimi Hall, Morgan Keegan. Inc., Morgan Keegan Tower. Fifty Front Street, Memphis. TN 38103. 9011761-2964. Design: Kirk Hastings Design Editorial: Great Lines, Inc. Photography: Steve Murray G 1992 Morgan Keegan. Inc. I *Execulire Committee Members 4 alanagement Commuter Members