Utah State Treasurer
David Damschen

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GASB 31 Fair Value Factor

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“FAIR VALUE PER SHARE FACTOR”

GASB Statement 31 requires fair value reporting of all investments. The fair value of your investment in the Public Treasurer’s Investment Fund (PTIF) can be calculated by multiplying the pool’s fair value per share factor times your pool balance, as shown on your statement. As an example; if on your PTIF statement your ending balance is $365,382.95 and the applicable fair value per share factor is 1.000018, then the fair value of your investment would be $365,389.53 ($365,382.95 X 1.000018=$365,389.53). Fair Value information should be provided to your auditor who will determine if the amount is material to your financial statements.

06/30 FY END FACTOR 12/31 FY END FACTOR
06/30/17 1.00471926 12/31/17 1.00416858
06/30/16 1.00455704 12/31/16 1.00419600
06/30/15 1.00496043 12/31/15 1.00302067
06/30/14 1.00550620 12/31/14 1.00482397
06/30/13 1.00502171 12/31/13 1.00513106
06/30/12 1.00586284 12/31/12 1.00557603
06/30/11 1.00603813 12/31/11 1.00438320
06/30/10 1.00385638 12/31/10 1.00544475
06/30/09 1.001386 12/31/09 1.003369
06/30/08 .996952 12/31/08 .990980
06/30/07 .999798 12/31/07 .995095
06/30/06 .999680 12/31/06 1.000007
06/30/05 1.000154 12/31/05 .999564
06/30/04 1.000703 12/31/04 1.000255
06/30/03 1.001434 12/31/03 1.001734
06/30/02 .997257 12/31/02 .999924
06/30/01 1.000074 12/31/01 1.000267
06/30/00 1.000023 12/31/00 .991701
06/30/99 1.000030 12/31/99 1.000089
06/30/98 1.000018 12/31/98 1.000223
06/30/97 .999276 12/31/97 1.000133
12/31/96 .999645