tailieunhanh - THE MONTANA UNIVERSITY SYSTEM WORKERS' COMPENSATION PROGRAM NOTES T O FINANCIAL STATEMENTS (Continued)_part2

TIỀN VÀ ĐẦU TƯ (Tiếp theo) Nồng độ tập trung rủi ro tín dụng rủi ro tín dụng là nguy cơ mất mát do độ lớn của đầu tư của chính phủ trong một tổ chức phát hành duy nhất. | MONTANA UNIVERSITY SYSTEM - WORKERS COMPENSATION PROGRAM NOTES TO FINANCIAL STATEMENTS Continued June 30 2006 2. CASH AND INVESTMENTS Continued Concentration of Credit Risk Concentration of credit risk is the risk of loss attributed to the magnitude of a government s investment in a single issuer. GASB 40 requires that a government entity disclose the amount invested in a separate issuer except investments held in the . government or investments guaranteed by the . government when that amount is at least 5 of total investments. As of June 30 2006 the Program had the following investments that made up more than 5 of the total investments of 1 954 260 Fair Value Percentage of Investments Nebo School District Utah County Utah General Obligation Refunding Bonds Series 1998B 100 001 Clark County Nevada General Obligation Flood Control Bonds Series 1998 100 242 Metropolitan Park District of Tacoma Pierce County Washington Limited Tax General Obligation Bonds Series 2002A 199 022 Wyoming Community Development Authority Housing Revenue Bonds Series 1 and 2 2004 98 972 Wyoming Community Development Authority Housing Revenue Bonds Series 1 and 2 2004 145 432 Douglas County Nevada General Obligation Refunding Bonds Series 2003 246 227 Public Hospital District No. 1 of King County Washington Hospital Facilities Revenue and Refunding Bonds Series 1998 100 858 Snohomish County Washington General Obligation Bonds 249 003 Paris Texas Water and Sewer Revenue and Refunding Bonds 100 293 Salt Lake City Utah Water and Sewer Revenue and Refunding Bonds 104 831 Mequon Thiensville Wisconsin School District School Improvement Bonds 101 439 Illinois Municipal Electric Agency Power Supply Refunding Bonds 101 683 Montana Facilities Financial Authority Health Care Facilities Revenue and Refunding Developmental Center Project Bonds 127 452 Texas State Public Finance Authority Texas Building and Procurement Revenue Bonds