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FINANCIAL ADVISORS AGREEMENT -v /? " '-, { " I CITY OF CLEARWATER, FLORIDA I FINANCIAL ADVISOR'S AGREEMENT THIS AGREEMENT made this 7th day of September, 1989 by and between the City of Clearwater, Florida, hereinafter referred to as the "City", and Raymond James & Associates, Inc., St. Petersburg, Florida, hereinafter referred to as "Raymond James"; II WITNESSETH: WHEREAS, the City has determined that there is a need to retain a Financial Advisor to assist the City in investigating and obtaining capital financing from time to time; and WHEREAS, Raymond James has responded to the City's request for proposals for Financial Advisor services on May 23, 1989; and WHEREAS, the City has determined that Raymond James & Associates is fully qualified to perform the required services as Financial Advisor. NOW, THEREFORE, in consideration of the foregoing, the parties agree as follows: SERVICES TO BE PERFORMED BY THE FINANCIAL ADVISOR: Services to be performed by Raymond James include, but are not limited to the following: " ' ,'t' ,; ( ( " " (r~ ~, /. (,<"1.,e, r ) {?/ / 7____~(;) (~; " , "", I I 1. Review existing debt structure and financial resources to determine available borrowing capacity and the desirability of refinancing for any or all of the existing debt. 2. Participate as needed in developing the financing plan and cash flow projections for the City's capital improvements program. 3. Review existing and proposed loan pools and other "non-traditional" financing options to determine their desirability. 4. Recommend appropriate financial projects and provide the City with information financing programs used by other issuers. structures about the for proposed structure of 5. Coordinate work with the Members of the City Commission, staff, and appropriate counsel, regarding the financial and security provisions of each financing. 6. Attend all relevant meetings associated with a specific financing or with the capital improvements program as a whole. 7. Recommend the necessary provisions and covenants of the City of Clearwater to be contained in each financing document including but not limited to, principal amounts, dates, maturities, interest rates, redemption provisions, flow of funds, debt service coverage requirements, reserve funds, rates and charges, security pledges, and conditions relating to the issuance of any additional debt. 8. Advise the City of current and expected market conditions and timing and marketing of bond issues. 9. Assist the City in establishing its rating and coordinate applications for future credit ratings in order to obtain the highest possible credit rating. If necessary, we will organize and participate in a presentation directly to the rating agencies. 10. Assist the City in the application for municipal bond insurance and other credit enhancement providers (as appropriate), and coordinate the flow of information to the insurers in a timely manner. 11. Prepare any official statement in cooperation with bond counsel and arrange for the widest possible distribution of the official statement to bond underwriters and investors. 12. Recommend, for each bond issue, the method of sale, either public, private, or negotiated. 13. For public sales, prepare bid requests, notices of sale, assist with bid openings, verify accuracy of bids submitted, and make formal recommendation to the City relative to bid award. 14. For negotiated sales, assist with the preparation of requests for proposal for underwriters, assist in the interview and selection of underwriters, assist the City in negotiating rates and terms of sale, and make formal recommendation to the City relative to acceptance or rejection of the underwriters offer to purchase. I I 15. Assist the City in selecting trustees, paying agents, printers, and other bond services. 16. printing, signing the investment regulations. Assist the City at the bond closing and coordinate and delivery of bonds, and assist with arrangements for of the bond proceeds in compliance with arbitrage 17. Advise the City on proposed and actual changes in tax laws and changes in financial markets that could affect the City's financing plans. FEES PAID TO FINANCIAL ADVISOR FOR SERVICES: 1) Work directly related to a bond issue will be billed as follows: $10,000 plus $0.75 per $1,000 par amount of bonds issued. 2) Work not directly related to a bond issue ("additional work") will be billed on an hourly basis as follows: $175 per hour for First Vice President $150 per hour for Vice President staff $125 per hour of Assistant Vice President staff $100 per hour for Analysts Raymond James will provide the City with a written estimate of the total cost of any such additional work, and will obtain prior approval of the City before proceeding with such additional work. COSTS PAID BY THE CITY: The City agrees to pay all costs of any bond issues or other financing, for attorneys of the Issuer, fee of Bond Counsel, rating agency fees, insurance costs, printing costs of the Issuer, printing costs of the Bonds and the Official Statement, advertising costs, traveling expenses of Officials of the Issuer, and out-of-state traveling expenses of Raymond James. I I GENERAL CONDITIONS A. It is distinctly understood that Raymond James will not participate, either directly or indirectly, as an underwriter in the sale of any Bonds for which they have acted in the capacity as Financial Advisor. Raymond James may, however, purchase or sell any of such Bonds in the secondary market after the expiration of this contract. B. Should any planned financing materialize, the City shall not be financially obligated to Raymond James for work done in anticipation of such planned financing except as to reimbursement of such expenses as may be approved by the City prior to their being incurred. C. Should, in the course of performing services described in determine that additional services are desired this of Agreement, the City Raymond James, and should Raymond James agree to such additional services, then this Agreement may be amended in writing as mutually acceptable to the parties to provide for accomplishment of such additional services and the basis of payment therefore. D. This Agreement shall be in full force and effect for a period of three years from the date of execution hereof provided, however, that the City shall have the option, at any time during this period and with its sole discretion to terminate this Agreement, said termination to be effective upon receipt by Raymond James of written notice at least ninety (90) days prior to any such termination. I I E. In the event that any of the following principals, Van Sayler, Bonnie Moore, Kathleen Boylson, or Wendell Gaertner, should either leave Raymond James & Associates or be permanently unavailable to assist the City of Clearwater when requested, the City may request a renegotiation of terms of this Agreement or may, at its sole option, terminate this agreement by giving written notice at least ten (10) days prior to any such termination. F. This instrument embodies the whole agreement of the parties. There are no promises, terms, conditions, or obligations other than those contained herein; and this Agreement shall supercede all previous communications, representations of agreements, either verbal or written, between the parties hereto. G. Any provision of this agreement to the contrary notwithstanding, Raymond James hereby represents and warrants to City that all material representations contained in the Response to the Request for Proposals (RFP) attached hereto as Exhibit "A" and made a part hereof including, but not limited to, the liability insurance coverage carried, the location of the firm, the number of attorneys and financial experts working for the firm are accurate and correct. Raymond James hereby agrees that should any such representation be false, inaccurate or misleading at the time of making the representation, or change between the time of making the representation and the time of the execution of this agreement, or change after the execution of this agreement, Raymond James shall promptly notify City thereof and City shall have the right of re-review of this agreement together with the right to terminate this agreement by giving written notice at least ten (10) days prior to any such termination. If Raymond James I I should fail to promptly notify City as required by this paragraph G, and City receives such information from other sources, City shall have the right to terminate this agreement by giving a notice as provided for in this paragraph. IN WITNESS WHEREOF, the part i es here to have se t the i r hands and seal the day and year first above written. Countersigned: R ta Garvey Mayor-Commissioner Approved as to form and correctness: RAYMOND JAMES & ASSOCIATES, INC. By: vaYC{'.\~y~~1-' First Vice President, Public Finance CITY OF CLEARWATER, FLORIDA BY: ~'lf4L Ron H. Rabun City Manager Attest: rl- S d., ~,~ ~ ~. _/~Q.Q-,-,,- E. Goude8.1r- erk I I I I I I I I I I I I I 'I I I I I -' I -- -.-... ." RaY1110nd J 3111eS & Associates, Inc. - n..-l!l~ P'o..1)osal -- --......-...-. May 23, 1989 ~;~,............~- - 1- ..._.. ....!...... ,... ....11MWtn& City of Clearwater, Florida Financial Advisory Services EXHIBIT A A " ,-. / ..,: I /) ,-, / I " - i./ /'- (""" ,_ - I I I I I I I I I I I I I I I I I I -, ~ May 23, 1989 Mr. Alan Demis, Director Purchasing Division City of Clearwater, Florida 711 Maple Street Clearwater, Florida 34615 Dear Mr. Demis: We are pleased to submit this proposal to serve Clearwater, Florida as Financial Advisor. Raymond James welcomes the opportunity to assist the City in developing innovative methods for meeting the City's financing needs. In addition to having served as Underwriter on a vast number of issues, Raymond James & Associates, Inc. has extensive experience in serving as Financial Advisor for numerous Florida clients. We are currently serving as Financial Advisor for the City of St. Petersburg, the West Coast Regional Water Supply Authority, Leon County, Putnam County, the City of Fort Myers, and the City of Miami in addition to other Florida Cities and Counties. The following table lists the cities in Florida where our offices are located. Florida Offices Belleair Bluffs Boca Raton (2) Bradenton Brandon Cape Coral Clearwater Coral Gables Crystal River Daytona Beach Delray Beach Fort Lauderdale (2) Fort Myers Holiday Jacksonville (3) Jupiter Key West Lake Worth Largo (2) Lighthouse Point Madison Marathon Miami Naples (5) Orlando Ormond Beach Palm Harbor Panama City (2) Pompano Beach Port Charlotte Punta Gorda St. Petersburg (5) Sarasota (2) Seminole (2) Spring Hill Sun City Center Tallahassee (3) Tampa (4) Temple Terrace Tequesta Venice Vero Beach (2) West Palm Beach (2) Winter Park RAYMOND JAMES & ASSOCIATES. INC. Member New York Stock Exchange/SIPC The Raymond James Financial Center 880 Carillon Park'vllOy PO, Box 12749 St. Petersburg, Florida 33733-2749 (813) 578-3800 I I I I I I I I I I I I I I I I I I , Mr. Alan Demis, Director May 23, 1989 Page Two Raymond James & Associates, Inc., a subsidiary of Raymond James Financial, Inc., is the largest securities firm headquartered in Florida. Together with other broker/dealer subsidiaries of Raymond James Financial, Inc., we currently have 70 offices throughout the State, including an office in Clearwater, and 464 offices nationwide. This branch office network, together with a sales force of approximately 1,800 professionals, ranks us as the tenth largest brokerage firm in the nation. With our Company headquarters in St. Petersburg we can offer the City of ClealWater a timely response to all its financing needs. The following summarizes why Clearwater should select Raymond James & Associates as its Financial Advisor: 1. Strong financial condition: Raymond James & Associates is the largest and best capitalized securities firm headquartered in Florida. With over $74,000,000 in capital and over $855,000,000 in assets we have the size and staying power to survive the troubled capital markets that currently exist. 2. Experience and structuring capability: Our professional staff has a wide and varied background in financing public capital improvements in Florida along with obtaining financing for issuers' short term cash needs. With experience ranging from lease purchase financing to variable rate demand bonds to extensive experience with water and sewer financing, Raymond James' staff has the resources and experience to assist the City with all its financing needs. 3. Analytical Department: Under the direction of Kathy Boylson, a six year employee of the firm with experience in many areas of trading and selling securities, our computer department has the experience and capability to rapidly prepare and perform all analytical calculations required to implement the City of Clearwater's financing. 4. Retail Distribution Network: As Financial Advisor, we utilize the resources of our significant retail distribution network as a conduit through which we receive a multitude of market information. This constant interaction allows us to ensure that the City is aware of current bond pricing matters as well as the changing credit preferences of investors, rating agencies, and credit enhancement providers. This resource proves valuable in evaluating various financing alterna- tives. Our proposal includes responses to questions contained in the request for proposals, together with our latest Annual Report. Raymond James' public finance staff has had the opportunity to work with a variety of municipal issuers. This experience, coupled with our presence in Florida and in the United States as a whole, provides us with the ability to meet the City's needs in a timely and cost effective manner. ~~ I I I I I I I I I I I I I I I I I I I Mr. Alan Demis, Director May 23, 1989 Page Three Raymond James welcomes the opportunity to serve Clearwater, Florida as Financial Advisor. We are available to meet with you at your convenience to discuss our services and qualifications. Thank you for your consideration. Sincerely, RAYMOND JAMES & ASSOCIATES, INC.. ~~~~ Van C. Sayler First Vice President Public Finance VCSjmpm RAYMOND JAMES & ASSOCIATES. INC. I I I I I I I I I I I I I I I I I I I TABLE OF CONTENTS SECTION Letter of Transmittal Plan of Financing I Firm Qualifications II Firm Personnel III Contract and Compensation IV Conflict of Interest V Annual Report VI City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I PLAN OF FINANCING For each specified facility/program, the nnn shall develop the plan of financing in consultation with the City Manager, City officials, the external auditor, consulting engineers and the City's bond counseL The plan will give consideration to engineering and feasibility studies of proposed projects, revenue projections and the existing corporate, financial and legal structure of the City. In this connection, the proposal should: a. Indicate the steps your fmn would follow in developing a fmancial plan and duties and responsibilities that would be perfonned and assumed at each step. Raymond James & Associates, Inc. will, as Financial Advisor, provide a comprehensive range of services including, but not limited to, those listed below. Weare prepared to provide the City with a full scope of Financial Advisory services that will assist its staff in developing and implementing financing alternatives to meet long-term capital requirements. If selected as Financial Advisor, Raymond James & Associates will not participate in an underwriting capacity on any Clearwater financings for the duration of the contract. 1. Review existing debt structure and financial resources to determine available borrowing capacity and the desirability of refinancing for any or all of the existing debt. Changes in the financial markets, tax laws and the City's revenue base warrant periodic reviews of Clearwater's debt structure. 2. Participate as needed in developing the financing plan and cash flow projections for the City's capital improvements program. Eleded officials and their staffs have a public ob- ligation to carefully plan each SOUFOO of revenue and its use. This encourages, efficiency and discmJiFages an over issuance of debt 3. Review existing and pliope5ed loan pools and otheli "non-traditional" financing options to determine their desirability. 4. Recommend appropriate financial structures for proposed projects and pFovid~ the City with information about the structure of financing programs used by othe:r issuers. Financ- ing should fit the project to ensure its success and minimize its impact on other projects. Where appropriate, we will inform the City of the financing programs used by other issuers. 5. Coordinate work with the Members of the City Commission, staff, and appropri- ate counsel, regarding the financial and security provisions of the financings. Attend all relevant meetings. We will recommend the necessary provisions and covenants of the City of Clearwater to be contained in the fmancing documents including but not limited to, bond amounts, dates, maturities, interest rates, redemption provisions, flow of funds, debt service coverage require- ments, reserve funds, rates and charges, security pledges, and conditions relating to the issuance of any additional bonds. City of Clearwater, Florida I '1 I I I I I I I I I I I I I I I I I 6. AdVise the City of current and expected market conditions and timing and marketing of bond issues. Raymond James & Associates is continuously involved in underwriting and marketing municipal issues and thus maintains a current market perspective. 7. Assist Clearwater in establishing its rating and coordinate applications for future credit ratings in order to obtain the highest possible credit rating. If necessary, we will organize and participate in a presentation directly to the rating agencies. 8. Assist the City in the application for municipal bond insurance and other credit enhancement providers (as appropriate), and coordinate the flow of information to the insurers in a timely manner. 9. Prepare the official statement in conjunction with bond counsel and arrange for the widest possible distribution of the official statement to bond underwriters and investors. 10. Determine the method of sale, either public, private, or negotiated. 11. On a public sale, prepare bid request/notice of sale, assist with preparation of request for proposal for underwriters, and assist in the interview and selection of underwriters. 12. AdVise as to whether to accept or reject the offer of the underwriters to purchase the issue. By maintaining a daily trading position in municipal issues in Florida and throughout the United States, we are able to analyze which frrms are providing the most thorough marketing selVices and the best prices. 13. Assist the City in selecting trustees, paying agents, printers, and other bond services. Given today's market, substantial savings are possible when these services are carefully selected. 14. Assist the City at the bond closing and coordinate printing, signing and delivery of bonds, and arrange for the investment of the proceeds of the bond sale in compliance with arbitrage regulations. We believe that the closing should be a smooth process where each participant clearly understands their role and Clearwater's funds are transferred to the appropri- ate accounts for investment and disbursement. 15. Advise the City on proposed and actual changes in tax laws and changes in financial markets that could affect Clearwater's financing plans. The above list is not all-inclusive, but rather, a very brief summary of our financial advisory services. We are available to define our scope of services in greater detail at your convenience. Our highest priority is helping our clients reach their financial goals. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I b. Describe the technical and legal support services available to your fmn and indicate how they would be utilized in the formulation of the financing plan. As the largest investment banking/securities firm headquartered in Florida, Raymond James possess a wealth of technical and legal support services which would be available to the City to develop and support its financing plan. Through our trading desk we have instant market access and information as well as subscriptions to daily market journals. Our research department tracks broad economic trends, especially as they impact Florida and the Southeast. Our public finance department itself subscribes to all of the major industry journals and magazines which reflect trends and innovations in the municipal finance industry. Our experience with a large variety of issues and issuers also provides a wealth of support which is available to the City of Clearwater. c. Indicate the extent to which your firm would consider alternatives to traditional municipal bonds in developing the financing plan; describe in detail your firm's experience, naming firm's members and other personnel involved in successfully designing and implementing alternative financing for municipal clients. Raymond James has been involved in a number of innovative and non-bond financing techniques. One entailed the use of an annual lease structure in the Hernando County Public Facilities Financing Authority to finance a jail in Hernando County. Other innovations by Raymond James OJ prineipals in the hbnE: FinanE:e Department include the first use of the Loans to Lenders structure in a multi-family mortgage revenue bond issue; first multi-county, multi- family mortgage revenue bond issue using interlocal agreements; and the first use of a graduated payment mortgage in a Florida single-family revenue bond issue. The diverse background of Raymond James' Public Finance Staff enables us to provide professional advice on state and federal grants, pay-as-you-go programs, privatization and other funding alternatives. We subscribe to numerous financial, accounting, legal, and governmental publications to better inform our clients. The following briefly describes certain financing innovations with which Raymond James has recent experience. Tax Exempt Lease Financing: Raymond James served as Underwriter to Hernando County and structured the financing of the County's jail project through the creation ofa non-profit corporation and corresponding lease agreement. The structure enabled the County to mortgage both the facilities and property and thus avoid pledging a specific source of revenue. MultiMode Bonds: MultiMode bonds are a fairly new development in the tax exempt market and represent an attempt to push the state of the art to the utmost with which tax counsel is comfortable. Basically, a multimode bond combines daily, weekly, monthly, annual and 10ng- City of Cleanvater, Florida I I I I I I I I I I I I I I I I I I I term fIxed-rate debt all in one instrument structured to be outstanding for a thirty or forty-year term. The trust indenture provides that bonds can be sold for various periods of time based upon either market conditions or the discretion of the issuer. For example, on a $50,000,000 issue, $10,000,000 can be sold as daily adjustable rate bonds, $10,000,000 as weekly adjustable, $10,000,000 as annual tender bonds, 10,000,000 as five-year put bonds, and $10,000,000 as thirty- year fixed rate bonds. At various times while the debt is outstanding, the bonds are remarketed for different periods of time in order to optimize the interest rate based upon investor demands. Tax counsel would need to be consulted carefully before pursuing multimode bonds to make sure that they are comfortable with the proposed structure. Special Assessment in Lieu of Impact Fees: Raymond James has acted as senior managing underwriter in the issuance of bonds to finance a regional sewer plant for Indian River County. Residents of the City of Sebastian and nearby unincorporated areas are agreeing to the voluntary imposition of special assessments in the amount of current impact fees. The special assessments will be payable over a ten-year period and will be used to back an issue of bonds, the proceeds of which will be used to construct the regional sewer plant and collection system. The bonds will bear an attractive interest rate due to the relatively strong credit of the underlying properties and the collection mechanism. Collection of Special Assessments Through Regular Property Tax Bill: Special Assess- ment Bonds are being used more frequently by cities and counties throughout the State to fInance infrastructure needs. To improve the credit quality of these bonds, Raymond James has designed a system in compliance with Florida Statutes wherein the special assessment is collected on the regular county and city property tax bill. Because of the process in which tax certifIcates are sold, substantial liquidity is provided to the bond holders in the event of a default in payment of the special assessments. This improves the credit quality of the special assessment bond which in turn helps lower the cost of borrowing. d. For each debt issue, the rmn shall recommend the method of sale. Describe typical circumstances under which your rmn would recommend utilization of each method (competitive and negotiated). Indicate the role your finn would playas financial advisor under each alterna- tive method of sale. Describe in detail your finn's experience with each method of sale. Municipalities have two alternate underwriting procedures to evaluate and then choose between when issuing bonds, either a competitive bid or a negotiated sale. Depending on the factors involved in the bond issue, one method may be preferred over the other. In a negotiated sale, the investment banker obtains the exclusive right to package, underwrite and distribute the new issue. In a competitive bid, a public auction is held in which a bond issue is sold to the underwriter whose bid results in the lowest interest cost to the issuer. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I Neeotiated Sale The underwriter in a negotiated sale is under an exclusive agreement with the issuer. The primary points of negotiation are the coupon rates of the bonds and the purchase price. In a negotiated sale, the underwriter takes on various origination duties that may include the following: developing a financial plan, preparing the prospectus and other sales documents, securing a credit rating, establishing a sale date, and providing general financial advice regarding the structure of the issue and the use of the proceeds. During this origination phase, the underwriter may presell a portion of the issue while examining marketing conditions. The risk incurred by the underwriter in a negotiated sale is less than that borne in a competitive bid. Since the underwriter has the advantage of evaluating market conditions and assessing presale information, the underwriter may decide to postpone or accelerate the sale of the issue. The costs associated with this type of sale may be greater due to the added services provided with origination and due to the monopolistic status. However, because of the presale marketing, the underwriter can establish the issue's market equilibrium price. Therefore, even if a negotiated sale results in higher costs, the costs are due to additional services provided which benefit the issuer. Competitive Bid A competitive bid is a method of submitting proposals for the purchase of a new issue of municipal securities by which the award is made to the underwriter presenting the best bid according to criteria established by the issuer. As opposed to a negotiated sale, no origination services are provided in a competitive bid. In addition, the risk borne by the competitive bidder is greater due to the quick underwriting procedure. Presale marketing is kept to a minimum resulting in greater rjsk. The cost savings to the issuer, however, does increase with a greater number of bids, resulting in lower interest rates. Detenninine the 'J.Ype of Sale There are six factors to consider when evaluating an issue in order to determine the type of sale that would most benefit the issuer. If any of these six factors is present, a negotiated sale should be used. 1. A large issue: Larger issues require more aggressive marketing to attract the attention of retail sales forces. During a negotiated sale, the underwriter has the time to pursue the marketing required. City of Clearwater, Florida I I I I I I I I I I I I. I I I I I I I 2. The timing of the issue: During unstable market conditions, i.e., rates changing from day to day, a negotiated sale will assist in pinpointing a time for successful market entry. The underwriter can evaluate the situation and postpone or accelerate the issue as necessary. 3. A complex or innovative structure: With this type of issue, the negotiated underwriter offers ample opportunity to explain the transaction to the marketplace to target buyers. 4. The rating of the issue: If the rating of the issuer is expected to be low or if an upgraded rating is desired, negotiated financing offers the added rating analysis expertise. 5. A "Story Bond": A story bond is one that is not only complex, but one in which the issuer may have experienced significant political or economic changes, or newsworthy and complicated construction projects. In this case, a negotiated underwriter can better explain these unusual circumstances to the marketplace prior to the date of issue. 6. A new issuer or administration: If either the issuer or the administration is new, it is important to create a positive image in order to maintain a strong market identification and a prominent continuing position in the secondary market A negotiated sale could produce this type of image. . e. For each debt issue, the firm shall facilitate the sale and marketing of the City's debt. Describe the activities your firm would undertake in the performance of this function and the firm's experience with such activities. The design and implementation of a marketing strategy tailored to a specific bond issue is a key element in a financing plan. A successful marketing strategy will give the issue the widest possible exposure in the marketplace. We will assist the Underwriter structure and implement a marketing strategy consisting of both a pre-marketing phase as well as the actual marketing effort. Pre-Marketing Strategy The pre-marketing strategy of an issue is a key element ina fmancing since such astrategy will insure the broadest dissemination of information among both retail and institutional investors. Presenting the issue to the largest possible group of investors will provide the City of Clearwater City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I the lowest possible interest rate. Raymond James, with its extensive network of retail and institutional sales representatives, is in a unique position to implement a pre-marketing strategy which will ensure that the City's issue has the widest possible exposure. We will ensure that a broad-based effort will be made to educate both the institutional sales force and the retail sales force as to the security provisions, projected cash flows, and strength of the issue. Such efforts have historically resulted in significant institutional orders which have enhanced retail demand. Due to the strong preference of retail investors for issues in their own region, our strategy will concentrate distribution efforts in Florida. However, investors in other states such as New York and California, are also major purchasers of municipal bonds and will thus be contacted. We believe that thoroughly educating the underwriter's sales force is also important to the successful placement of an issue. Thus, Raymond James will help accomplish the following marketing objectives: Marketing Period: Formulate a specific marketing plan Generate retail sales memoranda Generate sales force memoranda Pricing Period: Utilize advanced telecommunications systems to notify sales personnel of the offering. Coordinate marketing efforts among branch offices. Provide for the broadest market information on the issue to ensure the best possible interest rate. Our retail and institutional account executives are trained to sell tax-exempt debt securities through three vehicles: (1) written materials circulated to all branch offices; (2) electronic telecommunications which are easily accessible to our account executives and which convey information on new products and upcoming issues; and (3) a network of municipal sales liaisons who address investor questions and promote sales. We regularly send memoranda on municipal products to our sales representatives to keep them informed as to the structure of current debt issues and of recent market developments. This written material is supplemented with brochures sent directly to potential investors, as well as with specific memoranda containing all relevant issue information (e.g., date, size, security, issuer, etc.). The preliminary official statement is the most detailed marketing document distributed in connection with new offerings and, as such, will be widely circulated within the Raymond James sales network. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I Various forms of telecommunications are used to inform our institutional and retail account executives about debt issues. These include conference calls, electronic mail and market updates, all conveying up-to-date information concerning new issues. Our network of retail and institutional liaisons keeps Raymond James account executives informed regarding coverage for new offerings and existing issues. Stationed at our home office in S1. Petersburg, they communi- cate directly with municipal coordinators and account executives in each branch office explaining new types of securities, upcoming issues, and pricing and structuring developments. In the case of the City's issue, this group would help Raymond James' public finance and underwriting professionals organize sales strategy and informational meetings for key institutional and retail investors in Florida and elsewhere. The overall investment community could be alerted - at the City's option - to its debt offering by pre-sale advertisements in the financial press, including the Bond Buyer, the New York Times, and the Wall Street Journal. as well as in local news publications. These advertisements would describe the security and the structure of the program, and provide investors with contacts from whom they would be able to acquire additional information. Marketing Effort The primary focus of the marketing effort is the distribution of the issue to both retail and institutional investors. Retail sales is the sale of securities to individuals and households and institutional sales is the sale of securities to investors such as banks, insurance companies, etc. One of Raymond James' key strengths in public finance is our ability to distribute bonds through both our retail and institutional sales force. Our retail sales are handled through our network of 464 branch offices in 47 states, 70 of which are located in Florida Our total sales force consists of over 1,800 registered representatives ine1uding 490 in the State of Florida. This large distribution network gives us the ability to market the City of Clearwater's issue, not only in Florida, but throughout the entire country as wen. A supporting factor is the capital that Raymond James can bring to an offering. Raymond James Financial Corporation's total capital of $75,000,000 is the largest capital base of any securities firm headquartered in Florida. Our financial strength is further evidenced by an asset base of approxi- mately $855,000,000 and net income which has increased 200% from fiscal year 1984. Our institutional sales department, located in our headquarters in 51. Petersburg, is staffed by 15 registered representatives who place municipal securities with institutional investors. These sales professionals are in continuous contact wiill major institutional investors both in Florida and across the country. Their ability to monitor the institutional market is a key to our successful growth in the municipal market. We will utilize this expertise to the fullest extent possible when assisting in the marketing strategy for the City's issues. City of Cleanvater, Florida I I I I I I I I I I I I I I I I I I I f. In situations involving the consideration of the feasibility of refinancing the City's existing debt as well as the actual such refinancing, the firm would be expected to play an active role. Describe the duties and responsibilities your firm would normally perform and assume in a refunding operation and indicate in detail your firm's experience in this area. When considering the feasibility of refinancing existing debt, several factors need to be accounted for. Existing debt is usually refunded to reduce debt service and thus realize a present value savings. Debt may also be refunded, however, to eliminate restrictive bond convanents. A Financial Advisor needs to have both practical experience and ready access to market information to effectively assist in the refunding analysis. We have assisted in refunding a large number of issues, most recently a $22,605,000 issue for the City of Miami. In this refunding we worked closely with the Underwriter to ensure that the lowest possible interest rate was obtained. While this meant continual monitoring of the market for several weeks and the analysis of many different structures, the final refunding resulted in a net present value savings of over half a million dollars for the City. In addition to constant market information, Raymond James has technical experience in developing and implementing techniques to avoid the transferred proceeds penalty. Possible techniques include the following: 1) Recapture of Negative Arbitrage This technique is possible where the old escrow was invested at less than the bond yield'. In other words, the old escrow was a "market limited" escrow. The negative arbitrage created by the market limited rate on the old escrow is calculated and present valued. This amount is then simply deducted from the new transferred proceeds penalty. 2) Equity Flip Flop The equity flip flop uses existing capital improvement funds held by the issuer in various- non-bond issue related funds and accounts to fund the new escrow. One day after this old issue has been refunded with this equity escrow, a new bond issue is closed to reimburse the issuer for these funds. City of Clearwater, Florida r I I I I I I I I I I I I I I I ,I 3) Escrow Yield Restructure The escrow yield restructure technique is possible when the old escrow is invested primarily in open market securities. The issuer, prior to the close of the new bond issue, liquidates all of the open market securities in the old escrow and replaces them with new open market securities or SLGS with a current yield. This has the effect of reducing the transferred proceeds penalty. If the old issue was also a refunding of a refunding then some readjustment of the old transferred proceeds calculation will probably be necessary and will probably increase the new transferred proceeds penalty. 4) Escrow Securities Transfer Under this option an old escrow with open markets is liquidated and the proceeds are reinvested in the new escrow to effect the new refunding. The proceeds of the new refunding bonds are palced in the old escrow to bring it back up to its required amounts. The readjustment noted with the Escrow Yield Restructure will also be required here. Our abilities in refinancing include in-house computer capabilities to structure and run the cash flows required to demonstrate savings as well as compliance with the necessary tax restrictions. This, along with our market information, allows us to provide the City with a variety of options as regards the structure of new debt as well as the savings to accrue from refundings. ,I I City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I g. Pursuant to the City's request, the linn shall provide advice regarding traditional financing methods, including governmental, private activity and industrial development bond financing and refinancing, as well as innovative financing techniques such as participation in loan pools, variable rate demand instruments, lease purchase, sale and leaseback arrangements and any other creative and innovative financing devices that may emerge from time to time. a. Serial Bonds Although serial bonds are a common municipal bond feature, Raymond James has been successful in the use of a retail term or serial bond. The concept relates to the relative yields necessary in order to market an issue to institutional versus retail investors. Traditionally, institutional investors require a higher yield, but the sales commission on such a transaction is significantly lower due to the large size of the orders. Retail investors, on the other hand, accept a lower yield but the sales cost is higher in order to sell the bonds in smaller lots (for example, $25,000 to $50,000). By including a retail maturity in the issue, you can diversify the purchasers of the issue and achieve a lower overall interest costs. The retail term would be priced at a net yield including sales commissions slightly less than the overall yield on the institutional term. One additional benefit of the option is that retail investors are willing to accept shorter call protection than institutional investors. For example, the typical institutional investor requests 10 years of no call option. A retail term could easily be sold with eight years and possible as few as six years of call protection. Due to the advance refunding limitations under the new tax act, this shorter call protection period could allow the Board to complete a refunding of its bonds when it would otherwise not be possible. b. Bond Anticipation Notes Bond Anticipation Notes (BAN) are primarily useful for three reasons. BAN's provide initial financing which tan be used until the project is complete. Once all of the costs are known, long-term bonds can be issued. BAN's can also be used to finance several construction projects which are then consolidated into one bond issue. The other major use for BAN's the flexibility they provide in terms of market timing. By issuing BAN's, the project can commence and the final issue €an be timed to lock-in favorable rates. ~. Bond Ins.nmce Raymond James & Associates has had substantial experience in obtaining municipal bond insurance, both as underwriter and as financial advisor. One of our most notable successes was obtaining FGIC Bond Insurance for the Hernando County Public Facilities Corporation $7,565,000 Revenue Bond Issue. This issue was structured by Raymond James for Hernando County in a manner which circumvented the lack of revenue sources necessary for the bonds required to fund all of their capital programs. They wanted to build both a jail and a courthouse expansion, but their sales tax revenue would not provide sufficient coverage for both. Therefore, we structured the jail issue as a lease transaction. The lease obligation by Hernando County is a year-to-year, annually-renewable pledge. In other words, in any year Hernando County cannot make the payment on the bonds, the Trustee's sole recourse is to sell the jail project. We are proud City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I that we were able to obtain FGICbond insurance on this structure and subsequently achieve a very low rate of interest. This issue represents one of the first lease transactions sold in Florida. We also recently acted as financial advisor in the very innovative bond insurance transaction for the Housing Finance Authority of Polk County. Polk County sold $35,000,000 of bonds in 1980, and the reserve account was invested in 13-7/8% long-term U.S. Treasury Bonds. The Authority desired to obtain some of those funds available as a result of this substantial depreciation of the dollar value of that treasury bond. Raymond James designed a transaction whereby bond insurance was obtained on the outstanding bonds (which were not insured originally). As a result of the bond insurance, the Authority was able to obtain $4,000,000 cash from the existing issue. d. Letter of Credit Bank Issuers benefit through lower costs of borrowing, broader marketability, and the fact that the bonds need to be issued only once and do not have the reissuance problems associated with commercial paper. Letters of Credit are often used in situations where the credit rating on the proposed debt is less than investment grade or low end investment grade. Letters of Credit are also used to provide liquidity in the variable rate transactions. In the COP market in Florida, Letter of Credit Banks have been willing to guarantee issues whereas the traditional bond insurers have not been willing to do so. e~ Capital AppredatioD Bonds As the name implies, these long-term bonds, including the category referred to as zero coupon bonds, are priced at a discount and thus bear interest at rates substantially below current market yields. The zero coupon variety pays no interest. An investor's return consists entirely of price appreciation. Using discount bonds can lower an issuer's interest cost and can be used to alter an issuer's overall debt payment structure. f. Tax-exempt lease/purchase financing Viewed by issuers and investors as a flexible financing instrument, this technique has become one of the fastest growing methods for state and local governments to fmance buildings and equipment. It provides an attractive alternative to general obligation debt. The primary means of implementing this method is through the issuance of lease purchase revenue bonds and certificates of participation. Generally, the state or local government will select or create an appropriate entity to issue the bonds on its behalf. This entity then issues the lease purchase revenue bonds or certificates of participation and applies the proceeds to planned projects. The government uses the facility and its lease payments to the issuing entity serve as City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I security for the bonds. These lease payments are assigned to a trustee and are paid through to the bondholders. The interest portion of the payments is exempt from federal income tax. Lease purchase bond issues are usually rated one full grade below the general obligation rating of the governmental body making the lease payments, reflecting their concern with the risk of non-appropriation. In assigning a rating, the analysts are primarily concerned with the leased project's economic viability. Because of the added degree of risk, lease purchase bonds often are issued with rates slightly higher than the lessee/government's general obligation interest costs. The differential will vary depending on the degree of certainty surrounding the lease payments. This added interest cost is often outweighed by quicker receipt of funds and earlier start-up of construction, and the off balance sheet nature of the financing. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I , FIRM OUALIFICATIONS Indicate size of firm, organizational structure, location of its management and charter authori- zation and licenses to do business in the State of Florida. Raymond James & Associates, Inc.'s corporate headquarters is located in St. Petersburg, Florida. The firm maintains all of the required state and national licenses and professional memberships including memberShip in the New York Stock Exchange and SIPC. The firm maintains an extensive network of offices throughout the state, the United States of America, Switzerland and France, which ranks Raymond James & Associates, Inc. as the tenth largest securities firm in the country. Raymond James & Associates, Inc. Raymond James Financial Center 880 Carillon Parkway Public Finance Department 4th Floor - West St. Petersburg, Florida 33716 Office Telephone Number: (813) 573-8255 Telecopier Number: (813) 573-8315 This office is the firm's headquarters in which over 750 people are employed. Raymond James & Associates Fixed Income Department employs over 70 professionals. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I a. Describe in general your firm's national, statewide and local service capabilities. Raymond James & Associates, Inc., headquartered in St. Petersburg, Florida, is uniquely qualified to best serve the City of Clearwater. The team concentrates its effort on the Florida market and utilizes this vast knowledge and experience to best serve our clients. RAYMOND .JAMES & ASSOCIATES, INC. Raymond James & Associates was founded in 1962 with the objective of providing a comprehensive range of investment opportunities to investors, while maintaining a policy of professional integrity. The firm has grown to its present size and organization by adhering to what has been its primary philosophy for the past 2-6 years, that of keeping the client's financial wen- being foremost. Raymond James is the largest Florida-based New York Stock Exchange member firm. The c-ompanyalso holds membership in both the American and Philadelphia Stock Exchanges, as well as in the Chicago Board Options HKchange. Raymond James & Associates is ODe of 14 subsidiaries of Raymond James Financial, Inc., a publicly-held c-ompany whose stock is traded on the New York Stock Exchange under the symbol RJF. Raymond James & Associates works closely with Raymond James Financial's other investment firm subsidiaries, including Investment Management & Research, Inc. (IM&R), and Robert Thomas Securities, Inc., as wen as with the asset management subsidiaries, including Eagle Asset Management, Inc., to provide a fun range of comprehensive financial services to its clients. Overall, Raymond James Financial's retail subsidiaries are ranked ninth among the nation's securities firms based on the number of sales representatives. Those firms have offices throughout the continental U.S., as well as in Hawaii, Paris and Geneva. It has capital in excess of $75 million, total assets exceeding $855 million and currently manages over $2.4 billion in funds for various investors. Our extensive sales force provides a national network for placing tax-exempt and taxable issues, and the Company's strong financial position guarantees the ability to bring a financing to completion, even in times of adverse market conditions. THE FIXED INCOME DEPARTMENT Raymond James & Associates' Fixed Income Department is structured into six functional areas, employing 70 people: The Public Finance Department, Municipal Syndicate, Institution- al Sales, Municipal Sales and Marketing, Taxable Fixed Income, and High Yield Corporate Bonds. City of Cleanvater, Florida I I I I I I I I I I I I I I I I I I I Fixed Income Department Public Taxable Institutional rued rlllllDCe Sales Iacome Municipal ~ Municipal i High Yield Syndicate Sales aod Corporate Muketing Bonds Management of Rayn;lOnd James & Associates, in cooperation with the various departments has determined that combining the taxable and tax-exempt fixed income subdepartments allows us to be most effective when implementing new strategies; including marketing taxable municipal securities and distribution of municipal securities in overseas markets. PubUcFinanc-e Department: Members of the Public Finance Staffbrin,gconsiderable eXperience to municipal issues. The Department is staffed with eight professionals and operates in conjunction with other Raymond James Financial subsidiaries in providing comprehensive underwriting and financial advisory services to local governments and other governmental agencies in Florida and throughout the country. These services include: * Investment banking and underwriting services for bonds, notes and leases, both tax- exempt and taxable; * Financial consulting services; * Investment of governmental funds; * Pension fund management. The Public Finance Department employs 9 professionals broken down as follows: First Vice President 1 Vice Presidents 2 Assistant Vice Presidents 3 Associates 2 Analyst 1 City of Clearwater, Florida I I I I I I I I I I. I I I I I I I I I Public Finance professionals also interact with Raymond James & Associates' Corpo- rate Finance Department which specializes in traditional investment banking services including, mergers and acquisitions, debt and equity offering. This sharing of resources and ideas enables Raymond James to produce innovative financing ideas specifically tailored to a client's needs. Municipal Syndicate Department: The Public Finance Department works very closely with the Municipal Syndicate Department in establishing the terms, call provisions, and structure of our new issues. These professionals are involved on a daily basis in the distribution and management of syndicates for new issues sold on a negotiated or competitive basis. Working in conjunction with the Public Finance Department and the issuer, the Municipal Syndicate Department determines the optimal method of structuring the underwriting syndicate. This may be a Florida-based syndicate, a national underwriting syndicate or a selling group for the new issue. The Department then directs the distribution of those bonds to investors and other underwriters during the offering period. Fixed Income Institutional Sales: This area is responsible for the placement of new issues and secondary market items with various institutional investors. Under our structure, these sales professionals handle the saJe of both tax-exempt and taxable fixed income securities. They 'cover such investors as life and casualty insurance companies, banks and thrifts, mutual funds, credit unions and corporations. This coverage provides a balance with the retail distribution network, allowing a full marketing of an Issuer's securities to all potential buyers in order to achieve the best distribution. This area coordinates the resources of over 40 professionals. Retail Municipal Sales and Marketing: The Marketing Department is responsible for providing the day-to-day support to our sales force in the distribution of all municipal securities. This department is staffed by 12 professionals. This day-to-day participation in the nationwide distribution of all types of municipal securities is invaluable in providing information to the Public Finance Department in structuring a marketing plan for new issues. Nationwide buying prefer- ences and investor concerns are monitored and the information supplied to ourPublic Finance and Municipal Syndicate Department to keep them appraised of day-to-day changes in the market. In addition, the traders in this Department are responsible for making markets in the various municipal securities distributed by the firm, fully supporting the price of the security, which allows for better future market access. Taxable Fixed Income: This Department handles various functions relating to the distribution, sale, secondary market support, and research relating to a variety of taxable fIXed income investments. These securities include Treasury Bonds, Mortgage Backed Securities, Government Agencies, Corporate Bonds and other similar investments. This area provides support to the Public Finance Department in several areas. When determining investment opportunities for bond proceeds used for construction or for a refunding escrow, Public Finance personnel draw on the resources of the Taxable Fixed Income Department to evaluate various investment opportunities to maximize yields consistent with safety standards set forth in the financing documents. When pricing taxable municipal securities, they are able to draw on their experience showing pricing levels and investor preference for these securities. This department has 12 professionals supporting its functions. City of Clearwater, Florida !I I I I I I I I I I I I I I I I I I I High Yield Corporate Bonds: This Department is responsible for research and distribution of high yield corporate bonds, often referred to as Junk Bonds. By thorough research of the credit worthiness of the various issuers, they are able to determine those securities which are yielding interest rates in excess of those that are warranted in light of their actual credit quality. These bonds are then marketed to various institutional and retail investors. ASSET MANAGEMENT Eagle Asset Management, Inc., is a professional investment advisor which manages in excess of $1.4 billion for clients. Eagle offers individualized stock and bond portfolio management for state and local governments (including $130,000,000 for the State of Florida), trusts, founda- tions, pension and profit sharing plans, corporations, and individuals. Eagle's professionals bring experienced and proven investment skills while tailoring each portfolio to meet a client's specific needs. Their services are available to assist in structuring construction funds, escrows and other investment portfolios for Raymond James' clients. RESEARCH The Research Department is charged with analysis of economic and business factors in Florida and the entire country, and applying that knowledge to the in-depth analysis of corpora- tions. This requires analyzing past and projecting future financial records as well as interviewing management. The goal is to identify companies whose securities will out-perform the market over a reasonable period of time. The Florida Bureau of the Research Department is responsible for in-depth economic and demographic research of Florida and its economy. This information is used by the Fixed Income Department in educating institutional investors in the credit quality of various Florida issuers. RETAIL DISTRIBUTION NE1WORK Raymond lQ/lJQ FIIIIlIUial, Inc. Raymond James Investment Robert Thomas & Associates, . Management & Securities, Inc. Ioe. Research, Ioe. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I b. Describe resources available to your firm such as computer capability, access to market information, personnel with specialized knowledge and legal expertise in the governmen- tal (including tax-exempt) field. Our analytical area is headed by Ms. Kathleen Boylson and includes the following individuals: ' Anne Cope - Analyst Marsha Miner - Graphics Tina Lucido - Research The Analytical Department, using state-of-the-art computer hardware and software and supported by extensive practical and theoretical experience have the following capabilities: o Ability to produce and analyze various debt service structures such as level, accelerated, deferred, and wrapped amortization solutions. o Ability to size new money issues with the investment of proceeds calculated at the necessary yields. o Ability to run various types of refunding issues that involve transferred proceeds and techniques to diminish this penalty. o Ability to calculate the most efficient restricted escrow security investments in re- funding issues using either open market securities or SLG's. o Ability to structure issues using different types of bonds such as super sinkers for early prepayment or CAB's for deferral of debt service. o Ability to interface software with those of well known verification providers. o Ability to maintain extensive databases of information concerning issuing au- thorities for comparative purposes. o Ability to develop spreadsheets for analysis of bond proceeds investments. o Ability to graph statistical information. o Ability to generate presentation materials for reports to insurers, rating agencies, other authorities, the press and the public. City of Cleanvater, Florida I I ,I I I I I I I I I I I I I I I I I Our abilities include in-house computer capabilities to structure and run the cash flows required to demonstrate proposed debt service schedules, savings in refundings as well as compliance with the necessary tax restrictions. This allows us to provide the City with a variety of options regarding the structure of new debt as well as the savings to accrue from refundings. In addition, the Raymond James Public Staff has considerable experience in dealing with rating agencies. The securing, enhancing, and maintaining an issuer's rating is one of the most important components of a financial advisor's function.. This extensive experience has assisted numerous Florida issuers in establishing and maintaining satisfactory credit ratings. Raymond James maintains the largest trading desk in the Southeast at our St. Petersburg headquarters. Through our constant trading and monitoring we gain immediate indications of trends, changes and market acceptance. This information is invaluable in our role as Financial Advisor since it allows us to instantly analyze an underwriter's proposed structure or pricing and thereby obtain the optimal issue for the City. Our firm actively participates in the primary and secondary market for tax-exempt and taxable municipal securities. In the primary market, in addition to our Public Finance origination activities, we are a member of the underwriting syndicate on most Florida and many other issues being sold in the new issue market. In the secondary market we maintain a constant position in both tax-exempt and taxable issues through our trading department. The purpose of these activities is to create the products that our retail and institutional sales force need to satisfy their customers demand for municipal securities. With over 1,800 salespersons we are constantly in the market. This market presence has the added benefit of providing our Public Finance department with immediate information on market levels and, more importantly, the types and features of securities most in demand at any time. This can be very useful to an issuer. An example is our ability to sell shorter call protection than that offered by many other firms. While the standard optional call provision is no call for 10 years and then a 3% penalty, we have been successfully selling issues with only 8 years of call protection and a 2% penalty. Weare currently working on improving this as an offset to the advance refunding restrictions contained in the Tax Reform Act. Raymond J ames has recently been an active participant in the municipal futures market. One of our primary goals has been to develop techniques whereby Issuers can access this market to lock in attractive interest rates without incurring substantial risk. Separately, Raymond James is one of the largest retailers of Municipal unit trusts in the Country. In addition to the market information it allows, our St. Petersburg trading desk is staffed by professionals with a wealth of experience in the governmental, corporate and municipal securities industry. The sharing of resources and financial techniques among departments enables us to remain abreast of the latest advancements in the field. Our professionals in Public Finance are then able to apply these techniques in a manner which will help Clearwater to structure and implement its financing plan in an efficient, cost effective way. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I Eagle Asset Management offers full-service investment management services and provides equity, fixed income and cash management services to a broad range of clients, including pension and profit sharing plans, governmental bodies,institutions, charitable organizations, and various types of trusts and individuals. Our Public Finance staff works with Eagle to assist clients in developing investment strategies for various funds required under bond covenants. Thisgives an added dimension to the financial expertise Raymond James can provide. Our Corporate Finance staff possesses outstanding individual records of academic and professional achievement and a wealth of cumulative knowledge gained from extensive financing experience in an environment which reward innovative solutions. Raymond James continues to look for new methods of financing the needs of Florida's governmental bodies. With our large corporate finance staff, we are currently researching taxable methods of financing infrastructure needs so that we are ready to propose solutions to the limitations on tax-exempt financings that may be expected from the tax-reform process. We could, as Financial Advisor, provide the City of Clearwater with municipal tax- exempt and taxable volume information; current interest rate structures of the market; new issue information; updates on Federal Tax law; updates on State law pertaining to municipal finance; and general information regarding the industry as a whole. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I c. Describe your firm's experience in serving as a financial advisor to local governmental units. Raymond James has served a large num- ber of Florida Cities, Counties and Authorities as Financial Advisor or Underwriter. We be- lieve that our underwriting experience strength- ens our Financial Advisor capabilities. We have served the Cities of Miami, Sunrise and Ft. Myers in the southern part of the state and Santa Rosa County, Leon County and Lake City in the north- ern part of the State. In the Tampa Bay area, we have selVed St Petersburg, Pinellas County, Plant City, Hernando County and Brooksville as Fi- nancial Advisor. We have a wealth of experience dealing with the legislative and economic constraints facing Florida municipalities. In addition to assisting our clients in their bond issues, we have analyzed alternative financing sources. Such as loan pools and leases as well developed detailed long range financing plans. We have also as- sisted in the evaluation and planning to meet the state-mandated groWth management plan. In addition to our state-wide fin~cial advisory experience, we maintain the tenth larg- est national distribution network. Our national presence will provide the City with access to the up-to-the-minute data required in assessing financing alternatives that may be national in scope and require marketwide information to evaluate. In addition, the credi- bility and standards valued by rating agencies in examining an issuer's financial capabilities are better achieved through a national firm with strong market presence. Our local presence will insure prompt and timely attention to the City's needs. City of Clearwater, Florida Raymond James continues to look for new methods of financing the needs of Florida governmental bodies. With our large Corporate fmance staff, we are currently re- searching taxable methods of financing infra- structure needs to offer solutions to the limita- tions on tax-exempt financing that are expected from the new tax laws. Our response to section "d" of this section includes summary lists of our overall experience and financial advisory experience, respectively. While we are proud of our per- formance of serving our clients' best interests as financial advisor, we believe that our per- formance as underwriter in the following ex- amples proves our desire to always serve the best interests of our clients regardless of our role. Credit Ratine Process Raymond James and Associates feels it is necessary to understand the rating process thoroughly in order to best selVe the City of Clearwater. In general, securing a rating for an ~e involves several sequential steps. Through- out this process, it is critical that the City's interest be represented by a financial advisor possessing a thorough knowledge of general obligation bond issues such that the City's strong financial position can be convincingly demonstrated to the rating agencies. I I I I I I I I I I I I I I I I I I I To start the process, the financial advisor requests a rating from Moody's and/or Standard & Poors. The rating agencies, in turn, assign analytical teams to the issue. These teams will research in-house information concerning the City and will review new material submitted by Clearwater. This process serves to generate a list of questions and concerns which the analysts will explore further with both the City and the underwriter. Typically, these questions are answered by a presentation to the agencies or by a site visit to the City. 1. Hernando County. Florida 1985 Water and Sewer Refundine. We were hired as Underwriter to refund all County's water and sewer debt. The County's Financial Advisor, Donald Sheldon & Co. recommended issuing approximately $12,000,000 in new debt to refund all existing debt including utility acquisition notes from prior utility owners. Raymond James suggested re-negotiating the terms and rates on the note which lowered the new bond issue size to $5,845,000. This is an example, where as underwriter, we provided better advice than the financial advisor, even though our underwriting profits were cut in half. Please call Mr. Hetrick of Hernando County for more details, (904) 769-5021. 2. .Jackson County. Florida Gas Tax Revenue Bonds, Series 1986. We were hired by Jackson County in July 1986 to underwrite a $7,000,000 gas tax bond issue. In November, we recommended to the County, based on our research, that the bond issue be reduced to $4,800,000 to qualify the County for arbitrage earnings under the "small issuers" ex- emption of the new tax law. While our underwriting fee decreased by $28,600, the County is ex- pected to earn approximately $120,??oo in arbitrage profits over the life of the bonds. Please call Mr. Frank Baker, County Attorney for details (904) 526-3633. 3. City of Zephyrhills. Florida Water and Sewer Refundina:. We were hired to conduct a utility rate study and underwrite a bond issue. While Zephyrhills has a large retirement population, there was no public protest to the utility rate increase and bond issue. The City and Raymond James conducted carefully planed and executed public hearings to clearly explain the need for the utilities projects. Please call Mr. Holt, City Man- ager for details, (813) 782-1525. The above engagements are just three of many examples of our firm's philosophy of serv- ing our clients' best interest in both our Underwriter and Financial Advisor roles. Raymond James and Associates did not become Florida's largest securities firm by taking advantage of their clients. City of Cleanvater, Florida I I I I I I I I I I I I I I I I I I I d. Please list your most recent clients within the State of Florida, including the names, addresses and phone numbers of contact persons; briefly describe the work performed for these clients, including the dollar amount of the issues or other financings. Raymond James & Associates, Inc. has selVed the following as Financial Advisor: Jeffrey G. Spies, CPA Manager Capital F"mancing and Cash Management City of St. Petersburg 175 F"tfth Street North Post Office Box 2842 St. Petersburg, Florida 33731 (813) 893-7171 Carlos E. Garcia, CPA Director of F"mance City of Miami City Hall 3500 Pan American Drive Miami, Florida 33133 (305) 579--6350 Jon M. Henning, Esquire City Attorney City of Sunrise lanO West Oakland Park Boulevard Sunrise, Florida 33351 (305) 741-2580 Bob Zion Assistant County Administrator for Management and Budget Pinellas County 315 Court Street Pinellas County Court House Clearwater, Florida 34616 (813) 462-4586 City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I Mr. James Lucas Director of F'mance West Coast Regional Water Supply Authority 2535 Landmark Drive, Suite 211 Clearwater, Florida 34621 (813) 196-2355 Mr. Gus Schuster Budget Officer Santa Rosa County 801 Caroline Street Southeast Milton, Horida 32470 .(904) 623-0135 Mr. G. Edmund NUDer, U O1ainnu Polk Conaty Housing F'mance Autltority 222 Second Street, S.W. Post Office Box 1665 W"mter Haven, Rorida 33883-1665 (813) 299-4610 . Ms. Nettie M. Draughon City Manager City of Plant City 301 North Wheeler Street Main Street Post Office Box 2538 Plant City, Horida 34289 (813) 752-3125 Mr. Ronnie Minchin City Clerk City of Lake City 150 North Alachua Street Post Office Box 1687 Lake City, Horida 32056 (904) 752-2031 Mr. Sam Hurst F'mance Director Leon County Post Office Box 7lJj Tallahassee, Horida 32301 (904) 487-1235 City ofCleanvater, Florida I I I I I I I I I I I I I I I I I I I Raymond James & Associates, Inc Public Finance Department Recent Financial Advisor Clients Issuer TJtle Polk County Housing rulance Authority Single Family Mortgage Revenue Bonds, 1988 Series B Type Issue Amount RJA Role Sale Date Housing 10,000,000 Financial Advisor JUN 1 89 Issuer TItle Miami, City of . General Obligation Refunding Bonds, Series 1981 1'ype Issue Amount RJA Role Sale Date General 22,605,000 F"mancial Advisor MAY 1789 Issuer Title SL Petersbmg, City of Public Improvement Revenue Bonds, Series 1989A Type Issue Amount RJA Role Sale Date General 9,839,008 F"mancial Advisor MAR 28 89 Issuer Title Sunrise, City of Public Improvement Revenue Bonds, Series 1989 Type Issue Amount RJA Role Sale Date General 10,999,641 Financial Advisor MAR 9 89 Issuer Title Sunrise, City of Utility System Refunding Revenue Bonds, Series 1989 Type Issue Amount RJA Role Sale Date Water and Sewer 11,292,219 Financial Advisor FEB 23 89 I I I I I I I I I I I I I I I I I I I Raymond James & Associates, Inc Public Finance Department Recent Financial Advisor Clients Issuer TItle Leon County Capital Improvement and Refunding Revenue Bonds Type Issue Amount RJA Role Sale Date General 9,7113,m Financial Advisor DEe 31 88 Issuer Title Miami. City of General Obligation Bonds Type Issue Amount RJA Role Sale Date General 18,400,000 Financial Advisor NOV 22 88 Issuer TItle Polk County Housing Ymance Authority Single Family Mortgage Revenue Bonds, 1988 Series B Type Issue Amount RJA Role Sale Date Housing 10,000,000 F'mancial Advisor ocr 5 88 Issuer Title Polk County Housing F'mance Authority Single Family Mortgage Revenue Bonds, 1988 Series A Type Issue Amount RJA Role Sale Date Housing 10,000,000 Financial Advisor ocr 5 88 Issuer TItle Ft. Myers, City of Capital Improvement Revenue Bonds Type Issue Amount RJA Role Sale Date General 3,500,000 Financial Advisor SEP 20 88 I I I I I I I I I I I I I I I I I I I Raymond James & Associates, Inq Public Finance Department Recent Financial Advisor Clients Issuer TItle Ft. Myers, City of Improvement Revenue Bonds, 1988 Series B Type Issue Amount RJA Role Sale Date Water and Sewer 10,000,000 Financial Advisor AUG 30 88 Issuer Title Ft. Myers, City of Improvemeot Revenue Bonds, 1988 Series A Type Issue Amount RJA Role Sale Date General 2,950,000 Fmancial Advisor AUG 30 88 Issuer Title St. Petersburg, City of Utility Tax Revenue Bonds, Series 1988 Type Issue Amount RJA Role Sale Date General 12,000,000 Fmancial Advisor JUL 28 88 Issuer Title West Coast Regional Water Supply Authority Refunding Revenue Bonds, Series 1988 Type Issue Amount RJA Role Sale Date Water and Sewer 9,021,285 Financial Advisor JUL 12 88 Issuer TItle Brooksville, City of Water and Sewer Revenue Refunding Bonds, Series 1988C Type Issue Amount RJA Role Sale Date Water and Sewer 5,450,000 Fmancial Advisor JUN 23 88 I I I I I I I I I I I I I :1 I I I I I Raymond James & Associates, Inc Public Finance Department Recent Financial Advisor Clients Issuer Tille Brooksville, City of Water and Sewer Revenue Refunding Bonds, Series 1988B Type Issue Amount RJA Role Sale Date Water and Sewer 1,670,000 Fmancial Advisor JUN 23 88 Issuer Title Brooksville,City of Water and Sewer Revenue Refunding Bonds, Series 1988A Type Issue Amount IDA Role Sale Date Water and Sewer 1,355,000 Fmancial Advisor JUN 23 88 Issuer Tille St. Petersburg, City of Public Improvement Refunding Revenue Bonds, Series 1988A Type Issue Amount RJA Role Sale Date General 29,200,000 Financial Advisor JUN 14 88 Issuer Tille Pinellas County Second Guaranteed Entitlement Revenue Bonds, Series 1988 Type Issue Amount RJA Role Sale Date General 10,000,000 Fmancial Advisor MAR 15 88 Issuer Tille Huntington, City of Residential Mortgage Revenue Bonds Type Issue Amount RJA Role Sale Date Housing 46,250,000 Fmancial Advisor DEC 22 F/7 I I I I I I I I I I I I I II I I I I I Raymond James & Associates, Inc Public Finance Department Recent Financial Advisor Clients Issuer Title Lake County Sales Tax Revenue Bonds Type Issue Amount RJA Role Sale Date General 38,840,000 rmancial Advisor DEC 8 tr1 Issuer Title Brooksville, City of Capital Facilities Revenue Bonds, Series 1987 Type Issue Amount IDA Role Sale Date General 1,850,000 Fmancial Advisor DEC 1 trl Issuer Title Polk and Leon County Housing Fmance Authorities Single Family Mortgage Revenue, Series B Remarketing Type Issue Amount RJA Role Sale Date Housing 7,500,000 rmancial Advisor ocr 28 tr1 Issuer TItle Plant City Stadium Notes, Series 1987 Type Issue Amount RJA Role Sale Date General 4,600,000 rmancial Advisor ocr 2 tr1 Issuer TItle Santa Rosa County Capital Improvement Revenue Bonds Type Issue Amount RJA Role Sale Date General 8,900,000 rmancial Advisor SEP 3 tr1 I I I I I I I I I I I I I I I I I I I Raymond James & Associates, Inc Public Finance Department Recent Financial Advisor Clients Issoer Title Lake City Water and Sewer Revenue Bonds Type Issue Amount RIA Role Sale Date Water and Sewer 7,125,000 F'mancial Advisor JUL 1487 Issuer Title Polk County Housing F'mance Authority Subordinated Single Family Type Issue Amount RJA Role Sale Date Housing 300,000 Financial Advisor APR 187 Issuer Trtle Polk and Leon County Housing F'mance Authorities Single Family Mortage Revenue, Series B Type Issue Amount RJA Role Sale Date Housing 7,500,000 F'mancial Advisor APR 1 87 Issuer Title Polk And Leon County Housing F'mance Authorities Single Family Mortgage Revenue, Series A Type Issue Amount RJA Role Sale Date Housing 7,500,000 F'mancial Advisor APR 187 Issoer Trtle Polk County, Housing F'mance Authority Of Single Family Mortgage Revenue Bonds Type Issue Amount RJA Role Sale Date Housing 35,000,000 F'mancial Advisor MAR 3 87 I I I I I I I I I I I I I I I I I I I Raymond James & Associates, Inc Public Finance Department Recent Financial Advisor Clients Issuer T"1I:le Hernando County Variable Rate Revenue Bonds Type Issue Amount RJA Role Sale Date General 300,000,000 Financial Advisor JUL 1486 I I I I I I I I I I I I I I I I I I I e. Indicate your firm's experience in dealing with the major rating agencies during the past two years, including the extent to which governmental clients were involved. Credit Rating Process Raymond James and Associates feels it is necessary to understand the rating process thoroughly in order to best serve the City of Clearwater. In general, securing a rating for an issue involves several sequential steps. Throughout this process, it is critical that the City's interest be represented by a financial advisor possessing a thorough knowledge of general obligation bond issues such that the City's strong financial position can be convincingly demonstrated to the rating agencies. To start the process, the financial advisor requests a rating from Moody's and/or Standard & Poors. The rating agencies, in turn, assign analytical teams to the issue. These teams will research in-house information conce~g the City and will review new material submitted by Clearwater. This process serves to generate a list of questions and concerns which the analysts will explore further with both the City and the underwriter. Typically, these questions are answered by a presentation to the agencies orby a site visit to the City. Finally, the analysts consolidate the information on the issue into a standardized fonn for presentation to their respective rating c-om- mittees who :then determine the appropriate rating for the bonds. The financial advisor plays an important role in this process by making frequent contact with the rating agencies, gathering appropriate information, and organizing a site visit or conducting a presentation. Raymond James' Public Finance Department maintains ongoing contacts with Standard & Poor's and Moody's Investor Services both through our capacity as underwriter and financial advisor, and through requests for current information on rating criteria. Recently, serving as financial advisor to the City of St. Petersburg, we invited the rating agencies to the City to see changes that have occurred in the area. We feel rating agencies were better able to evaluate the City after seeing the City for themselves instead of simply speaking to members of the staff on the phone. We believe that this face-to-face contact is an important aspect. This month we coordinated a rating agency presentation by the City of Miami. Raymond James, along with senior staff members from the City, traveled to New York for individual presentations to Moody's and Standard and Poors. The formal presentation was followed by a questions and answer session and then a lunch. This structure allowed the City to control its initial presentation and yet allowed the staff members and rating agency analysts to interact informally. Raymond James prepared a detailed debt and revenue analysis and a presentation booklet for the rating agencies. City of Clearwater, Florida I I I I I I I I I I I I I ,I I I I I I r. Describe any innovations that your rIrm has developed or been involved with in connection with tax-exempt security issues, briefly outlining the problem, your solution and the results. Raymond James has been involved in a number of innovative financing techniques. One entailed the use of an annual lease structure in the Hernando County Public Facilities Financing Authority to finance a jail in Hernando County. Other innovations by Raymond James or principals in the Public Finance Department include the first use of the Loans to Lenders structure in a multi-family mortgage revenue bond issue; first multi-county, multi-family mortgage revenue bond issue using interlocal agreements; and the first use of a graduated payment mortgage in a Florida single-family revenue bond issue. The diverse background of Raymond James' Public Finance Staff enables us to provide professional advice on state and federal grants, pay-as-you-go programs, privatization and other funding alternatives. We subscribe to numerous financial, accounting, legal, and governmental publications to better inform our clients. The following briefly describes certain financing innovations with which Raymond James has recent experience. Tax Exempt Lease Financing: Raymond James served as Underwriter to Hernando County and structured the financing of the County's jail project through the creation of anon-profit corporation and corresponding lease agreement. The structure enabled the County to mortgage both the facilities and property and thus avoid pledging a specific source of revenue. Tax Exempt Lease Purchase Financing: Viewed by issuers and investors as a flexible financing instrument, this technique has become one of the fastest growing methods for state and local governments to finance buildings and equipment. It provides an attractive alternative to general obligation debt. The primary means of implementing this method is through the issuance of lease purchase revenue bonds and certificates of participation. Generally, the state or local government will select or create an appropriate entity to issue the bonds on its behalf. This entity then issues the lease purchase revenue bonds or certificates of participation and applies the proceeds to planned projects. The government uses the facility and its lease payments to the issuing entity serve as security for the bonds. These lease payments are assigned to a trustee and are paid through to the bondholders. The interest portion of the payments is exempt from federal income tax. Lease purchase bond issues are usually rated one full grade below the general obligation rating of the governmental body making the lease payments, reflecting their concern with the risk of non-appropriation. In assigning a rating, the analysts are primarily concerned with the leased project's economic viability. Because of the added degree of risk, lease purchase bonds often are issued with rates slightly higher than the lessee/government's general obligation interest costs. The differential will vary depending on the degree of certainty surrounding the lease payments. This added interest cost is often outweighed by quicker receipt of funds and earlier start-up of construction, and the off balance sheet nature of the financing. ',. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I MultiMode Bonds: MultiMode bonds are a fairly new development in the tax exempt market and represent an attempt to push the state of the art to the utmost with which tax counsel is comfortable. Basically, a multimode bond combines daily, weekly, monthly, annual and long- term fIXed-rate debt all in one instrument structured to be outstanding for a thirty or forty-year term. The trust indenture provides that bonds can be sold for various periods of time based upon either market conditions or the discretion of the issuer. For example, on a $50,000,000 issue, $10,000,000 can be sold as daily adjustable rate bonds, $10,000,000 as weekly adjustable, $10,000,000 as annual tender bonds, 10,000,000 as five-year put bonds, and $10,000,000 as thirty- year fixed rate bonds. At various times while the debt is outstanding, the bonds are remarketed for different periods of time in order to optimize the interest rate based upon investor demands. Tax counsel would need to be consulted carefully before pursuing multimode bonds to make sure that they are comfortable with tbe proposed structure. Special Assessment in Lieu eflmpact Fees: Raymond James is acting as senior managing underwriter in the issuance of bonds to fmance a regional sewer plant for Indian River County. Residents of the City of Sebastian and nearby unincorporated areas are agreeing to the voluntary . imposition of special assessments in the amount of current impact fees. The special assessments will be payable over a ten-year period and will be used to back an issue of bonds, the proceeds of which will be used to construct the regional sewer plant and c-ollection system. The bonds win bear an attractive interest rate due to the relatively strong credit of the underlying properties and the collection mechanism. Collection of Special Assessments Through Regular Property Tax Bill: Special Assess- ment Bonds are being used more frequently by cities and counties throughout the State to finance infrastructure needs. To improve the credit quality of these bonds, Raymond James has, in Indian River County, designed a system in compliance with Florida Statutes wherein the special assessment is collected on the regular county and city property tax bill. Because of the process in which tax certificates are sold, substantial liquidity is provided to the bond holders in the event of a default in payment of the special assessments. This improves the credit quality of the special assessment bond which in turn helps lower the cost of borrowing. Deep Discount Bonds: As the name implies, these long-term bonds, including the category referred to as zero coupon bonds, are priced at a discount and thus bear interest at rates substantially below current market yields. The zero coupon variety pays no interest. An investor's return consists entirely of price appreciation. Using discount bonds can lower an issuer's interest cost and can be used to alter an issuer's overall debt payment structure. City of Clearwater, Florida I I I I I I I I I I I I I il I I I I I Additional Innovations: o Served as financial advisor for the first Second Guaranteed Entitlement issue in Florida. o Involved with the first Local Option Sales Tax issue in Florida. o Using a loans-to-Ienders structure in a multi-family mortgage revenue bond issue. o Structuring the first multi-county, multi-family mortgage revenue bond issue using interlocal agreements. o First use of a multi-city single family housing program. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I g. For the most fiscal year, and the most recent partial year if possible, provide financial information for the firm including, but not limited to, a balance sheet, statement of operations and statement of changes in financial position (or cash flow statement as applicable). The following is our latest fiscal year end balance sheet, statement of operations and statement of changes in financial position. For complete financial information on Raymond James Financial, Inc., please see our Aimual Report in Section VI. City of Cleanvater, Florida I I I I I I I "Our focus is on guiding people away from programs which we feel are abusive and on directing them past investment selections which we feel are inappropriate for their financial goals. .. I I Duane McBride Investment Management & Research San Diego. CA I I ,I I I I I I I I Raymond James Financial. Inc. and Subsidiaries Consolidated Statement ot Financial Condition (in thousands. except share amounts) September 50. September 25. 1988 1987 ASSETS Cash and short-term investments (including $139.000 and $196.000 of securities purchased under agreement to resell) Deposits with clearing organizations and exchanges Receivables: Brokerage customers Stock borrowed Brokers and dealers Other Trading and investment account securities Real estate inventories: Land held for development Housing units. finished and under construction Property and equipment. net Cost in excess of tangible assets acquired. net of accumulated amorti7.ation of $545 and $218 Deferred income taxes Prepaid expenses and other assets $167.186 5.082 84.556 198.853 19.015 5.885 26.838 21.965 2.725 1.575 2.658 $534.116 LIABILITIES AND STOCKHOLDERS' EQUITY Notes and mortgages payable Payables: Brokerage customers Stock loaned Brokers and dealers Trade and other Trading account securities sold but not yet purchased Accrued employee compensation and other expenses Income taxes currently payable $ 13.932 197.521 197.805 52.255 5.595 1.307 10.802 1.887 460.678 Subordinated liabilities 15.940 Commitments and contingencies Stockholders' equity: Preferred stock; $2 par value: authorized 1.000.000 shares; outstanding o shares (5% non-voting cumulative convertible) Common stock; $.b1 par value; authorized 10.000.000 shares; issued 5.574.155 shares Additional paid-in capital Retained earnings 56 58.078 22.155 60.287 (789) 59.498 $554.116 Less: 93.658 and 99.571 common shares in treasury. at cost $218.893 12.692 85.919 458.679 14.516 2.470 19.963 6.544 2.470 24.141 3.052 2.513 3.673 $855.525 $ 6.735 275.409 466.575 12.083 5.111 1.566 10.920 2.848 781.247 16.500 56 38.129 20.162 58.347 (569) 57.778 $855.525 The accompanying Summary of Significant Accounting Policies and Notes to Consolidated Financial Statements are integral parts of these financial statements. I I Raymond James Financial. Inc. and Subsidiaries Consolidated Statement of Income (In thousands, except per share amounts) I Year Ended I =tJlIti September 30. September 25. September 26. 1988 1987 1986 Revenues : Securites commissions $ 94.412 $ 82.412 $ 70.389 I Limited partnerships and investment banking 20.111 22,637 19.870 84 as 86 87 88 Investment advisory fees 12.467 10.455 5.059 Shareholders' Equity Interest 35.377 22.081 12.148 (in Ihousandsl Net trading and investment profits 639 2.302 4.387 I Other 6.888 4.201 2.058 Net revenue (expense) of real estate subsidiary (185) 350 23 I 169.709 144.438 113.934 Expenses : Employee compensation 96.681 84.791 70.488 I Data communications 10.923 8.295 7.303 Occupancy and equipment costs 8.091 6.160 4.815 Clearance and floor brokerage 3.596 2.978 3.790 Interest 28.195 16.209 8.869 I Business development 4.666 4.526 3.787 Other 8.443 3.722 2.751 160.595 126.681 101.803 I Income before income taxes. minority interests and extraordinary item 9.114 17.757 12.131 Provision for income taxes 3.573 7.922 5.572 I Minority interests in income of consolidated subsidiaries 36 253 343 Income before extraordinary item 5.505 9.582 6.216 I Extraordinary gain on early extinguishJnent of debt. net of income taxes 377 Net income $ 5.882 $ 9.582 $ 6.216 I Income per share before extraordinary item: Primary $ .99 $ 1.73 $ 1.27 I Fully diluted $ .94 $ 1.53 $ 1.21 Extraordinary item: Primary $ .07 $ $ I Fully diluted $ .06 $ $ Net income per share: Primary $ 1.06 $ 1.73 $ 1.27 I Fully diluted $ 1.00 $ 1.53 $ 1.21 Average common and common equivalent shares outstanding: Primary 5.531 5.550 4.894 I Fully diluted 6.487 6.501 5.231 I TIle accompanying Summary ot Significant Accounting Policies and Notes to Consolidated Financlal Statements aft integral parts ot these financlal statements. I I I I I I I I I I I I I I I I I I I I Raymond James Financial. Inc. and Subsidiaries Consolidated Statement of Cash nows Increase (Decrease) in Cash and Cash Equivalents (in thousands) Year Ended September 30. September 25. September 26. 1988 1987 1986 $ 5.882 $ 9.582 $ 6.216 3.519 2.863 1.938 893 (237) 587 972 404 45 1.191 38 36 253 343 7.610 (5.405) ((-).535) 591 (20.283) (I (-).8311 259.826 (458.679) (4.499) 2.391 (5.752) (1.651) 426 (7~)7) (4.199) (3.814) 8.797 (2.3(-)7) 1.192 940 (2.124) (350) 294 (1.477) (7(-)4) Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization Unrealized (gain) loss on investment securities Provision for bad debts Provision for other accruals Minority interests (Increase) decrease in assets (net of amounts pertaining to spin-off of real estate subsidiary): Deposits with clearing organi7.ations Receivable from: Brokerage customers Stock borrowed Brokers and dealers Other T'rading account securities -Real estate inventories Deferred income taxes Prepaid expenses and other assets Inc,rease (decrease) in liabilities (net of amounts (}ertaining to spin-off of real estate subsidiary): Payable to: Brokerage customers Stock loaned Brokers and dealers Trade and other Accrued employee compensation and other expenses Income taxes currently payable Total adjustments Net cash provided by (used in) operating activities Cash flows from investing activities: Additions to fixed assets Sales of fixed assets Sale of investment account securities Purchase of investment account securities Net cash used in investing activities Cash flows from financing activities: Borrowings from banks and financial institutions Payment on borrowings from banks and financial institutions Repayment of loans to real estate subsidiary Issuance of common stock Exercise of stock options and warrants Purchase of treasury stock Dividend on common stock Sale of subordinated debentures Repurchase of subordinated debentures Net cash provided by financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Supplemental disclosures of cash flow information: Cash paid for interest Cash paid for taxes The accompanying Summary of Significant Accounting Polides and Notes to Consolidated Financial Statements are integral partS of these flnanclal statements. I I I I I I I I I I I I I I I I I I I h. Indicate the capability of your firm to hold harmless, indemnify and defend the City for losses, costs and expenses arising from liability claims resulting from alleged negligence of your firm, its officers, employees and subcontractors; describe liability insurance coverage carried by your firm. The following is the cover page from our corporate insurance policy. City of Clearwater, Florida I" 1 I I 1 I I I I I I I I I I I I I I FINANCIAL INSTITUTION BOND Standard Form No. 14. Revised to October. 1987 Tne Company ISSUing this polley IS inclleated by an "X" in the box to the Ielt 01 the Company'S name. (J: NATIONAL UNION FIRE INSURANCE COMPANY OF PITTSBURGH. PA. IA Stock Insurance Company. herein called Ihe Underwriter) o AMERICAN HOME ASSURANCE COMPANY NEW YORK. NEW YORK (A Stock Insurance Company. herein called the Underwriter) o THE INSURANCE COMPANY OF THE STATE OF PENNSYLVANIA PHILADELPHIA, PA. IA Stock Insurance Company. herein called the Underwriter) Item 1. Name of Insured (herein called Insured): RJ Financial Corporation (See Rider No.1) Bond Number 362 59 14 Principal Address: 880 Carillon Parkway St. Petersburg, Florida 33716 Hem 2. Bond Period: from 12:01 a.m. on September 30, 1988 IMONTH. DAY. VEARI to 12:01 a.m. on September 30, 1989 lMONTH. DAY. YEAR, standard time. item 3. The Aggregate Liability of the Underwriter during the Bond Period shall be S 10,000,000 Item 4. Subject to Sections 4 and 11 hereof The Single Loss Limit of Liability is $ 10,000,000 and the Single Loss Deductible is $ 5,500,000 PrOVided. however, that if any amounts are inserted below opposite specified Insuring Agreements or Coverage. those amounts shall be controlling. Any amount set forth below shall be part of and not in addition to amounts set forth above. (If an Insuring Agreement or Coverage is to be deleted. insert "Not Covered.") Amount applicable to: Single Loss Single Loss Limit of Liability Deductible $ 10,000,000 $ 5,500,000 $ 10,000,000 $ 5,500,000 $ Not Covered $ Not Covered $ Not Covered $ Not Covered Insuring Agreement (D)-FORGERY OR ALTERATION Insuring Agreement (E)-SECURITIES Coverage on Partners Optional Insuring Agreements and Coverages If .. Not Covered" is inserted above opposite any specified Insuring Agreement or Coverage. such Insuring Agreement or Coverage and any other reference thereto in this bond shall be deemed to be deleted therefrom. Item 5. The liability of the Underwriter is subject to the terms of the following riders attached hereto: Rider 1, 2, 3,4,5,6,7,8 Item 6. The Insured by the acceptance of this bond gives notice to the Underwriter terminating or canceling prior bond(s) or pohcy(ies) No(s) 362 54 69 and 362 54 72 such termination or cancelation to be effective as of the time this bond becomes effective. . _H_____.___~____ .------ .---..-- 46726 (12/87) 12/13/88 j f ~" /' /,/ /:J~i' /] //1' '~hOIlled Re".sent~I"'. . ~ Jill A. Basile P"..eo.nUSA l ./ Pagel I I I I I I I I I I I I I I I I I I I i. Provide a statement of assurance that your finn is not presently in violation of any statutes or regulatory rules that might have an impact on your finn's operations, including those of the Securities and Exchange Commission, Municipal Securities Rulemaking Board, National Association of Securities Dealers, etc. Raymond James & Associates, IDco's Public Finance Department in its role as Financial Advisor or Underwriter, has not ever been, and is not currently in violation of any rules and regulations to which the firm is subject and which impact the firm's operations and is not subject to any litigation or proceeding which relates to our public finance professional activities. This statement of assurance relates to the regulations promulgated by the United States Securities and Exchange Commission, the New York Stock Exchange, Inc., the National Association of Securities Dealers, Inc., and the Municipal Securities Rulemaking Board. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I FIRM PERSONNEL a. List personnel of your firm who would be assigned to the City engagement; please include resumes. b. Describe the education and experience, particularly as it relates to service in a financial advisory role for a Florida governmental unit of each stalT member who would be assigned to the engagement. Indicate notable achievements such as books or articles written, memberships and offices held in professional organizations and outstanding on-the-job accom- plishments. The members of our professional staff who will be responsible for serving and assisting the City of Clearwater, Florida, their qualifications and expertise are outlined below. All of these professionals are based in Raymond James' corporate headquarters in St. Petersburg. All will be available to attend to your financing needs on a day-ta-day basis. VAN C. SAYLER, MBA, First Vice President/Manager, Public Finance and Assistant Manager, Fixed Income. Mr. Sayler has been active in the municipal bond field since 1977. He graduated from Vanderbilt University, Nashville, Tennessee with a BSBA with honors in Business Administration. He obtained a Masters of Business Administration Degree, specializing in finance, from the University of South Florida. Mr. Sayler is a Registered General Securities Representative and a General Securities Financial and Operations Principal. He has served as a member of the Board of Directors of the Florida Municipal Bond Council, Inc., and as chairman of the Legislative and Membership Committees of that group. Mr. Sayler's experience in originating municipal issues ranges from water and sewer to refundings to hospital issues to housing issues. He has extensive experience in obtaining credit enhancement for municipal issues and in structuring variable rate and put bond issues. He has been directly involved in the issuance of over $3,000,000,000 of municipal issues acting as Senior Manager, Co-Manager or Financial Advisor. BONNIE R. MOORE, MBA, Assistant Vice President, Public Finance. Ms. Moore graduated from the University of Florida in 1984 with honors in finance. She continued her education at the University of Florida Graduate School of Business where she received a Fellowship for Women in Non-Traditional Fields and earned a Masters of Business Administra- tion with concentration in finance. 'Ms. Moore's experience includes work with a pension consulting finn where she analyzed returns and maintained a data base of pension funds. Ms. Moore has served as both underwriter and financial advisor for various Florida municipal bond issuers. Among others, she has assisted in the structuring of general obligation, water and sewer, and housing bond issues. Ms. Moore is a Registered General Securities Representative. City of Clearwater, Florida I. I 1 I I I I I I I 11 I . I I I I I 1 I KATHLEEN G. BOYLSON, Assistant Vice President, Public Finance. Ms. Boylson received her Bachelor of Science in Business Administration/Management from the Univeristy of Florida in 1981 where she graduated magna cum laude. She joined Raymond James in 1981 in municipal trading and continued to work in this area until transferring to the Public Finance Department in 1986. Ms. Boylson is a Registered General Securities Representative. Since joining the Public Finance Department, Ms. Boylson has been involved in the structuring of numerous refunding issues involving transferred proceeds, investment of escrows in SW's and open market treasury securities, investment contracts and inudustrial development bond issues. She has also structured several new money issues including BAN's and issues in conjunction with a refunding issue and has created spreadsheets to aid in the investment of the new money issue proceeds. Currently Ms. Boylson is in charge of the analytical area which is responsible for all numerical analyses, graphics, research and development of presentation materials for the Public Finance Department. WENDELL G. GAERTNER, MBA, Associate, Public Finance. Mr. Gaertner graduated from the University of Miami in 1984 with general honors in chemistry. He continued his education at Stetson University where he received a Masters of Business Administration. Prior to joining Raymond James, Mr. Gaertner was employed by Barnett Banks ofTamp~ N.A where he advanced from Credit Analyst to Corporate Banking Officer. ANNE W. COPE, Financial Analyst, Public Finance. Ms. Cope received her Bachelor of Science Degree in Business Management, with a concentration in Finance, from Florida Southern College in 1983. She is currently studying for her Masters of Business Administration at the University of Tampa. She has been employed with Raymond James & Associates since 1984. Ms. Cope is a Registered General Securities Representative and a General Securities Principal. City of Cleanvater, Florida I I I I I I I I I I I I I I I IJ I I I c. For each proposed member of the engagement team, given an indication of the extent of their availability. The location of our national headquarters in St. Petersburg, Florida assures the City that we will be responsive to their needs and to the financing. Florida is our primary area of concentration and our staff and resources are available full time to assist our local clients. " City of Clearwater, Florida - I I I I I I I I I I I I I I I I I I I CONTRACT AND COMPENSATION a. Please furnish a proposed contract including fee proposals. CIlY OF CLEARWATER, FLORIDA FINANCIAL ADVISOR'S AGREEMENT THIS AGREEMENT made this _ day of _, 1989 by and between the City of Clearwater, Florida, hereinafter referred to as the "City", party of the first part, and Raymond James & Associates, Inc., St. Petersburg, Florida, hereinafter referred to as the "Financial AdvisorH, party of the second part; WITNESSETH: WHEREAS, the City has determined that there is a need to complete several capital projects within the City; and WHEREAS, the City has determined that external funding is required for these projects; and WHEREAS, the City has determined that the most feasible method of securing the required funds is through obtaining funds from various financial markets; and WHEREAS, a qualified Financial Advisor is required to assist in the preparation of plans, studies, analysis and recommendations to market the [mancial plans; and WHEREAS, the City has determined that the Financial Advisor is qualified to perform the required services hereinafter set out; City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I WHEREAS, the Financial Advisor will provide advice to the City regarding the feasibility of issuing the financial contracts and instruments on behalf of the best interests of the City. NOW, THEREFORE, in consideration of the foregoing, the parties agree as follows: SERVICES TO BE PERFORMED BY THE FINANCIAL ADVISOR: The Financial Advisor hereby agrees to perform the services described in the Proposal for Financial Advisor for Clearwater, Florida dated May 23, 1989 in connection with the authorization, sale and delivery of financial arrangements on behalf of City capital needs subJect to the conditions and in consideration of payments as hereinafter set forth. FEES PAID TO FINANCIAL ADVISOR FOR SERVICES: The Financial Advisor's fee shall be as follows: 1) Work Directly Related to Bond Issue $10,000 plus $0.75 per $1,000 par amount of bonds issued. 2) Work Not Directly Related to a Bond Issue Work not directly related to a bond issue will be billed on an hourly basis in accordance with the following rate schedule: $175 per hour for First Vice President $150 per hour for Vice President staff $125 per hour of Assistant Vice President staff $100 per hour for Analysts City of Clearwater, Florida I I I I I I I I I I 'I I I I I I 'I I J COSTS PAID BY THE CI1Y: The Issuer agrees to pay all costs of the bond issue, including but not limited to; fees for attorneys of the Issuer, fee of Bond Counsel, rating agency fees, insurance costs, printing costs of the Issuer, printing costs of the Bonds and the Official Statement, advertising costs, traveling expenses of Officials of the Issuer, and out-of-state traveling expenses of the Financial Advisor. GENERAL CONDITIONS: A It is distinctly understood that Raymond James & Associates, Inc. will not participate, either directly or indirectly, as an underwriter in the sale of these Bonds. It is agreed that we may however, purchase or sell any of such Bonds in the secondary market after the expiration of this contract. B. Should financing fail to materialize, the Issuer shall not be financially obligated to Raymond James except as to reimbursement of such expenses as may be hereinafter approved by the Issuer prior to their being incurred. C. Should, in the course of performing services described in this Agreement, the Issuer determines that the additional work products are desired of Raymond James, and should Raymond James accept such assignments, then this Agreement may be amended in writing as. mutually acceptable to the parties to provide for accomplishment of such additional work products and the basis of payment therefore. D. This Agreement shall be in full force and effect for a period of three years from the date of execution hereof provided, however, that the Issuer shall have the option, at any time during this period and with its sole discretion to terminate this Agreement, said termination to be effective upon receipt by Raymond James of written notice at least ninety (90) days prior to any such termination. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I E. This instrument embodies the whole agreement of the parties. There are no promises, terms, conditions, or obligations other than those contained herein; and this Agreement shall supercede all previous communications, representations of agreements, either verbal or written, between the parties hereto. IN WITNESS WHEREOF, the parties hereto have set their hands and seal the day and year first above written. RAYMOND JAMES & ASSOCIATES, INC. Van C. Sayler First Vice President, Public Finance CITY OF CLEARWATER, FWRIDA Alan Demis Director, Pun::hasing Division City of Clearwater, Florida I. I I I I I I I I I I I I I I I I I - b. Describe the finn's proposed fee schedule for the work proposed and for various alternative financing methods. Indicate the impact on the fee structure of a competitive sale as compared to a negotiated sale. $10,000 plus $0.75 per $1,000 par amount of bonds issued for both a negotiated and a competitive sale. c. Since consulting services may be provided in situations that do not result in a debt issue iryou intend to bill for such services, please provide a proposed billing procedure (such as hourly billing rate(s), combination of a retainer and hourly billing rate(s), etc.). Hourly Rates by Staff Classification: $175 First Vice President $150 Vice President $125 Assistant Vice President $100 Associate & Analyst d. Indicate your firm's policy regarding out-of-pocket and/or indirect cost ex,. penses; if your finn proposes that the City bear such costs, please itemize the types of expense and give an indication or the basis for billing such expenses. The City will be billed for all travel, copying, communication and out-of-pocket charges, but due to our local headquarters, expenses are expected to be minimal. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I CONFLICT OF INfEREST Any prospective financial advisor should make an affirmative statement in its proposals to the effect that, to its knowledge, its retention would not result in a conOict of interest with any party. Alternatively, should any potential conOict exist, the prospective financial advisor's proposal should specify the party with which there might be a conOict, the nature of the potential conOict, and the means proposed to resolve such conOict. Raymond James & Associates, Inc. has, to our knowledge, no conflict of interest which would interfere with our retention as Financial Advisor to the City of Clearwater. City of Clearwater, Florida I I I I I I I I I I I I I I I I I I I Raymond James Financial, Inc. 1988 Annual Report I The Raymond James Pledge I iW e the personnel of Raymond James, commit our energies, intellect and knowledge to attaining the financial objectives of our clients. We believe that putting the financial well-being of our clients first ultimately serves the best interests of our firm 's employees, stockholders and communities. Remaining responsive to the needs of our clients in a financial environment characterized by constant change is our continuing challenge. I I Our business is people and their financial well-being. In the pursuit of this goal, we will conduct ourselves in accordance with the following precepts: I Our clients always come first. I We must provide the highest level of service with integrity. We must communicate clearly and frequently with our clients. I Our products and services must be of superior quality. Teamwork, cooperating with and providing assistance and support to our fellow associates, is fundamental to sustaining a quality work environment which nurtures opportunities for personal growth and job satisfaction. I Continuing education is necessary to maintain the timeliness of product knowledge, tax laws and financial planning techniques. I To excel and to emulate other members of our peer group requires that we work harder. I We must give something back to the communities in which we live and work. I Innovation is requisite to our survival in a changing world. Assisting our clients in the attainment of their financial objectives is a worthy enterprise. I I I I I I I I I I I I I I I I I I I I I I I I I I I The enhancement of our clients' financial well-being, the key ele- ment in the Raymond James Financial pledge, is achieved through our sales force of over 1,500 Account Executives in more than 350 retail branch offices throughout the continental United States. The client concern demonstrated daily by our Account Executives, their innovative investment and financial planning techniques and their diligence, along with the quality of the investment alternatives they offer. are directly responsible for Raymond James Financial's profitability and growth. Harvey Mackay, in his best selling book, Swim With the Sharks Without Being Eaten Alive, writes: "The mark of a good salesperson is that his customer doesn't regard him as a salesperson at all, but a trusted and indispensable adviser. . . ." Raymond James Financial, is a diversified holding company whose subsidiaries provide financial services nationwide. Founded in 1962, Raymond James is now owned by nearly 3,500 shareholders, and has a staff of more than 2,200 professionals servicing individual and institutional clients throughout the nation. Through its principal financial services subsidiaries the Company provides comprehensive investment and financial planning through a broad variety of investment products and services. The Account Executives in our financial services subsidiaries - Ray- mond James & Associates, Investment Management & Research and Robert Thomas Securities - epitomize the Mackay definition. Through the leadership of Robert F. Shuck, M. Anthony Greene and J. Stephen Putnam. who are responsible for retail sales for the three respective firms. our Account Executives have gained a national reputation for placing the well-being of their clients first and fore- most. The national distribution network which they represent con- tinues to distinguish itself within the investment industry for its high caliber of service and professionalism. Raymond James Financial, Inc. and Subsidiaries Financial Highlights FOR THE YEAR 1988 1987 Increase / (Decrease) $169,709,000 $144,438,000 17% $ 5,882,000 $ 9,582,000 (39%) $ 1.06 $ 1.73 (39%) $ 1.00 $ 1.53 (35%) Total Revenues * Net Income Net Income Per Share Prim~ Fully Diluted AT YEAR END Shareholders' Equity Shares Outstanding Shareholders' Equity Per Share $ 59,498,000 5,481,000 $10.86 $ 57,778,000 5,475,000 $1055 3% 0% 3% *lncludes net operating results of the real estate subsidiary which was spun off effective September 30, 1988. 150 120 90 60 30 84 85 86 87 88 Revenues (in millions) 84 85 86 87 88 Net Income (in millions) 350 300 250 200 150 100 50 1500 1250 1000 750 500 250 84 85 86 87 88 Branch Offices (excluding satellites) 84 85 86 87 88 Account Execuffves 84 85 86 87 88 Earnings Per Share I I I I I I I I I I I I I I I 1.50 1.25 1.00 .75 .50 .25 I I I I I I I I I I I I I I I I I I I I I I I Yes, there is life after October 19. After our industry's illusion of never-ending prosperity which had been engendered by the ebul- lient markets of the 1980s and the resulting insupportable stock market evaluations that accompanied the euphoria, the correction that was spawned in August 1987 and culminated in a crescendo on October 19 and 20 was both understandable and necessary. Al- though the manner of the correction was unique in both its depth and brevity, our financial system displayed remarkable resiliency. It is no less remarkable that our firm competently processed the transaction volume of October and overcame the trading losses occasioned by the marketquake and the subsequent lethargy of investors. Revenues were $169,709,000, up 17% from last year's record level in spite of that traumatic experience. While profit comparisons are not that favorable, income before extraordinary item and net income reached $5,505,000 and $5,882,000, respectively. Net income per share, while down 39% from $1.73 to $1,06, absorbed the first quarter's loss of $0.12 per share. In short, the last nine months' average quarterly income before extraordinary item was $2,056,000, which would produce a reason- able rate of return on equity. PHILOSOPHICAL INTEGRITY IN ADVERSITY Our 1988 performance results from our strategic commitment to continue implementing our existing strategy in spite of the October crisis. Specifically: . We continued to grow our retail sales forces. . While we utilized the experience to re -emphasize cost control. we elected not to indiscriminately pare personnel but to defer replacing employees lost through attrition and to exercise dis- cretion in the creation of new positions while, at the same time, adding high quality talent when the opportunity presented itself. . Attention was focused upon the necessity to achieve profit- ability in an era of rebudgeted lower revenues. . The importance of continuing to become more efficient through further computer automation was stressed even though that goal required a commitment to hire additional computer programmers and purchase more hardware. . Exhibiting the flexibility to capitalize on opportunities as a result of our conservative capital base, we substan- tially increased our commitment to Public Finance. Although profit margins are currently depressed, florida's ever growing need for financing its infra- structure will eventually yield opportunities for us. . Remaining committed to agency rather than principal activities, except to support our sales efforts, delimited the losses experienced in October's traders' debacle. Fundamental to our strategic plan is strict adherence to our mission statement- "Our business is people and their fi- nancial well-being." In essence, that tenet denotes that our first obligation is to make our clients money through attention to their needs, desires and risk tolerance levels. That "client comes first" mentality must be supported by a distribution system that is characterized by the highest level of service attainable. For that reason, this annual report is dedicated to our clientele and the indispensable elements in our delivery system, our Account Executives. ANNUAL HIGHLIGHTS While direct participation program volume suffered from changed tax laws and economic conditions in the South- west, our nascent secondary market trading activities, the Limited Partnership Trading Desk, has grown and pros- pered. The melding of the need to provide a market for those who must sell partnerships with the opportunity to purchase partnerships with identifiable properties and existing track records has attained more visibility and volume has increased. I During the year, we completed our first Foundation Realty Fund, Ltd. public offering, a limited partnership created to invest in southeastern apartment projects. This partner- ship, which is managed by R) Properties, has $9,400,000 in partners' capital. Recently we launched Foundation II. Capitalizing on one of the last tax shelters available, tax credits for investment in certain federally subsidized hous- ing, we also successfully launched the Gateway Tax Credit Fund, Ltd. I I I I In the leasing area, we completed CIS Capital Income Fund 2, L.P., a public limited partnership designed to enable our investors to participate in the ownership of transportation equipment, with $30,000,000 of investor funds. We also completed the second of our Access private partnerships which purchased pieces of major equipment that are ex- pected to retain substantial values at lease termination and we commenced offering CIS 3. I I I I Our Stock Loan Department generated excellent results in its first full year of operations as our highly qualified per- sonnel adroitly arranged loans of securities from owners to those who are short those issues. Conjoined with judi- cious cash management techniques, net interest income rose to record levels. I I I I We commenced offering the Elite Investment Account:" which integrates the features of astock brokerage account, margin borrowing capability, interest bearing depository capability, a checking account and a credit card in one automated package . Essentially ,that product was requisite to compete with those similar accounts offered by nation- al firms. I I In spite of the traumatic effects of October 1987's market, assets under management in September 1988 were level with the totals managed at the same time last year. Per- formance in the short and long run remained excellent. Pa- tient investors will be rewarded in the long run. I I I I I I In an effort to further automate, our front-end order rout- ing system, which provides communication between our branch offices, the exchange floors and our home office, was integrated with our accounting and operations data processing system which is housed in our home office. As a result, an order only needs to be entered in the branch office and executed on an exchange whereupon all the cus- tomer information and statements are updated automat- ically on a real time basis. Our excellent data processing staff continues to utilize state of the art equipment and software which enabled us to successfully process the volume of last October as well as provide efficient and effective service to our clients. I I I I I I We negotiated an agreement with Interstate Securities to affiliate its Florida Account Executives with us in our exist- ing branch system. We believe that transition has been suc- cessful and are proud to have added high-quality account executives to our organization. I I I We have been investigating the possibility of acquiring a small, financially troubled savings and loan institution from FSLIC with governmental assistance. Our initial ob- jective would be to offer federally insured deposits of all types through our existing branch system and, eventually, to offer other banking services to our clients. To obtain the necessary cross-marketing and operating powers, our only option currently is to consider troubled institutions. While we have reviewed several institutions, met with of- ficials of the regulatory agencies and even submitted bids, it is impossible to determine if and when such a transaction might occur. I I I I I While time has cauterized some of last October's wounds and human optimism has blocked out some of its painful memories, negotiating the tumultuous events related to the market quake was the most significant accomplish- ment of the year. The viability of the financial services I I I industry survived its most difficult test since the early 1930s. More remarkably, our firm survived the experience with minimal damage and a renewed conviction that our strategic direction is fundamentally sound, Our perform- ance is a tribute to the quality of our people who exhibited great skill, wisdom, courage and patience in adverse cir- cumstances. I salute them. The new Bush Administration will face the apparently intractable twin deficits and the necessity to bail out the savings and loan crisis while the Democrats are in control of both houses of Congress. Without a bipartisan effort. marked by an absence of campaign rhetoric and resultant animosity, these formidable issues will not be resolved. If these challenges are not met, I am not optimistic vis -a -vis the long -term outlook for the economy or the stock market. Assuming these problems are managed such that the situa- tion does not deteriorate, the stock and bond markets are reasonably priced. Judicious selections of stocks and bonds will be well rewarded. In that event. our business will remain much like the last three quarters of 1988, as it will take more time for the investing public to regain the con- fidence necessary to inspire another bull market. If Con- gress and the Administration aggressively move to reduce the deficits, the market could surprise us on the upside. On behalf of the Board and all of our employees, best wishes for a healthy and prosperous 1989. Sincerely, c'-- C) !~-." 4" / ~ Thomas A. James Chairman December 15, 1988 I I I I I I I I I I I I I I I I I I I SERVICE IS OUR MOST IMPORTANT PRODUCT. IT ALWAYS HAS BEEN. We were mavericks from the very beginning in 1962, when the firm's first Account Executives determined that understanding the needs of an investor should always come before any sales presenta- tion is made. It was a simple enough concept. Unless they knew a client's financial goals and objectives, the lifestyle the client wants to maintain or achieve, information about the client's family, job, hob- bies, home, unless they understood a client the way a friend understands another friend, our Account Executives realized they could not provide the depth of service investors deserved. It wasn't long before we started using the phrase "financial plan- ning," and it caught on quickly. So did our detailed personal finan- cial profiles and extensive investment plans. As we grew, we realized that people wanted to be serviced. Investors do not want to be sold a "product." They want to participate in a well organized investment plan designed to fulfill their financial objectives. Not much has changed since those early years, except that the hand- ful of Account Executives in St. Petersburg has grown to more than 1,500 service -oriented members of our sales force, assisting clients throughout the continental United States. Throughout the years, our Account Executives have fostered strong relationships with their clients by providing extensive services. Those relationships have been cemented with trust between the client and the Account Executive. The value of that trust extends deep into the operations of Raymond James Financial, allowing our subsidiaries and divisions which develop investment services a nationwide outlet for their offerings. Additionally, other firms have come to recognize the combined marketing thrust of our three investment service firms, allowing us to participate in underwritings and syndications for a broad array of products. I I I I I I I I I I I I I I I I I I I This, in turn, benefits our dients by dramatically increasing the investment alternatives we can offer. During the past quarter century our client services have increased in sophistication. From relatively simple financial plans. we developed more in-depth reviews as our dients' finances became more com- plex, as new, more complicated. tax laws were enacted and as the number of investment alternatives increased. We introduced the con- cepts of asset allocation and diversification. and we have provided our dients with a continuing stream of information on which they can build their knowledge. In order to introduce these expanded ser- vices, we also developed new training programs for our Account Executives. Today. more than ever, we believe a knowledgeable Account Executive is critical to the development of any successful investment plan. Realizing that the success of Raymond James Financial is heavily dependent on the successes of its three investment firms' Account Executives. we are committed to the highest standards of support for this group. That support ranges from the most modern telecom- munication and computer systems to the extensive due diligence reviews required of every product and service we offer. It in dudes the resources of more than 750 corporate headquarters personnel who have established themselves as among the leaders in their respective endeavors. and seasoned traders. both in our headquarters and on the floors of major exchanges. Our Account Executives come from varied backgrounds. Most have compiled very successful records at other investment firms. while others joined us as trainees. eager to learn. All. however, share a common concern for their clients' financial well-being. Attesting to the high degree of service which they have achieved. are the honors they have garnered. Dozens of our Account Executives have been singled out for recognition by such outstanding organ- izations as the International Association for Financial Planning, the Institute for Certified Financial Planners and the International Board of Standards and Practices for Certified Financial Planners. Still others have been honored as among the leaders in their field by Money, Financial Planning and Registered Repre- sentative magazines. I I I I I I I I I I I I I I I I I I I The independence offered each Account Executive may very well be credited for the successes being experienced. Each Account Executive is free to select from among the hundreds of investment alternatives approved for sale through our firms and market his or her services to the audience they choose. Our clients, therefore, range from people whose only in- vestment is an Individual Retirement Account (IRA) to those with substantial estates, from small busi- ness ventures to growth companies, from professional groups to major institutions. Equally important, our Account Executives have the absolute free- dom to offer clients only the investments and services which they be- lieve are most appropriate. This philosophy allows each Account Executive to meet the needs of their individual clients, not the quotas of a firm. Our clients' regard for the services provided by our Account Ex- ecutives is reflected in their allegiance. Nearly all of our most success- ful Account Executives report that their business increases annually primarily as a direct result of referrals of new clients from existing clients. There can be no higher regard for a person's abilities than the recommendation of that person to a friend or relative, and our Account Executives sincerely appreciate that respect. I I Raymond James Financial, Inc. and Subsidiaries Selected Financial Data (in thousands, except per share data) I Year Ended I September 30. September 25. September 26, September 27, September 28. 1988 1987 1986 1985 1984 Operating Results: Revenues * $169.709 $ 144.438 $ 113.934 $ 81.281 $ 58,796 I Income before extraordinary item $ 5.505 $ 9.582 $ 6,216 $ 4,684 $ 2,060 I Net income $ 5.882 $ 9.582 $ 6.216 $ 4.684 $ 2,060 Income per share I before extraordinary "We are obligated to protect item:** our clients' interests and be Primary $ .99 $ 1.73 $ 1.27 $ .97 $ .42 absolutely honest at all times. Fully diluted $ .94 $ 1.53 $ 1.21 $ .97 $ .42 I As such, we must always be cognizant of the risk side of Net income per share** the risk-reward curve. We epitomize the difference Primary $ 1.06 $ 1.73 $ 1.27 $ .97 $ .42 between an investment advisor Fully diluted $ 1.00 $ 1.53 $ 1.21 $ .97 $ .42 I and a salesman." Richard Rudolph Weighted average Raymond James & Associates shares outstanding: * * I Naples, FL Primary 5.531 5,550 4,894 4,801 4,891 Fully diluted 6.487 6.501 5,231 4,801 4,891 Cash dividends declared I per common share * * $ .16 $ .16 $ .13 $ .08 $ I Financial Condition: Total assets $ 534.116 $ 855,525 $ 298,085 $ 165,837 $ 101,827 I Long term debt $ 27.791 $ 20,354 $ 19,465 $ 3,685 $ 5,336 Stockholders' equity $ 59.498 $ 57,778 $ 44,618 $ 34.016 $ 29,753 I Shares outstanding * * 5.481 5.475 5.179 4.660 4,668 I Equity per common share and equivalents at end of period * * $ 10.86 $ 10.55 $ 8.62 $ 7.30 $ 6.37 I *Includes net operating results of the real estate subsidiary which was spun -off effective September 30. 1988. (See Note 13 of Notes to Consolidated Financial Statements.) **Gives effect to all common stock dividends. I I I Raymond James Financial, Inc. and Subsidiaries Management's Discussion and Analysis of Results of Operations and Financial Condition I General The "marketquake" of October 1987 did little to slow the Company's growth in number of account executives and branch offices, which increased 23% and 27%, respectively, with most of the increase occurring in the independent contractor subsidiaries. A breakdown of this growth is shown in the following table: I I September 30, 1988 September 25, 1987 Raymond James & Associates, Inc.: Account Executives Branch Offices Investment Management & Research, Inc.: Account Executives Branch Offices Robert Thomas Securities, Inc.: Account Executives Branch Offices Combined Totals: Account Executives Branch Offices 344 41 330 40 I 825 261 701 202 I 337 54 192 38 I 1,506 356 1,223 280 I Results of Operations 1988 Compared With 1987 Fiscal 1988was the Company's fourth consecutive record -setting year for revenues, which increased 17% to $169,709,000 from $144,438,000 in the prior year. Income before extraordinary item, however, declined 43% to $5,505,000 from last year's $9,582,000. An extraordinary gain resulting from the repurchase of a block of the Company's convertible subordinated debentures boosted 1988's net income to $5,882,000, or $1.06 per share as compared to $1.73 in the prior year. The 15% increase in securities commission revenues was directly attributable to the increase in the number of account executives. In spite of the Company's actions to purge lower-producing repre- sentatives, average production per account executive has declined significantly as retail investor activity has been sluggish since the "marketquake" of October 1987. Sales of fixed income and insurance products showed exceptional gains, while sales of mutual funds decreased 41%. The decline in limited partnership and investment banking revenues reflects the reduced sales of real estate limited partnerships. Private limited partnership sales have been depressed since the passage of the Tax Reform Act of 1986. The Company has been designing and selling income and capital appreciation products, but the universe of investors for such products is much smaller than the pre- vious market for tax shelter products. While the Company managed or co-managed fewer public offerings in 1988, an increase in participations offset the decline in managed activity. Investment advisory fees recorded an impressive 19% increase. Despite the "marketquake," assets under management at September 30, 1988 were at an all-time high. The Company's Investment Advisory Services program is gaining momentum and after its first full year of operation has $53 million under management. A significant increase in assets was also realized by Heritage Cash Trust, the Company's internally sponsored money market mutual fund. After suffering a $2.76 million loss in the first quarter, the Company's trading accounts rallied to a $639,000 profit by year-end. While equity lo~ses in October 1987 were too great to overcome, fixed income trading profits were significantly higher than in the prior year. Of lesser impact, secondary limited partnership trading profits continue to increase commensurate with volume. The dramatic increases in both interest revenues and interest expense were principally a result of the Company's stock borrow / stock loan program which commenced operations in July 1987. This pro- gram also accounted for the 22% improvement in net interest income. Other major factors affecting net interest income were relatively unchanged from the prior year. The increase in other income reflects increases in revenues from fees related to numerous financial services performed by the Company's subsidiaries. Of particular significance is $1,130,000 of partnership administration fees. The Company acquired this operation from a related entity effective January 1, 1988. I I I I I I I I I I I I I I I I I I I I I I I I I 2,000 1,750 1,500 I 1,250 1,000 750 500 I 250 84 85 86 87 88 Assets Under Management (in millions) I I I The 14% rise in employee compensation was the net result of several factors. First, commission expense to account executives increased in proportion to the increase in commission revenues, while the average payout percentage increased modestly due to a greater percentage of commission revenues being generated by independent contractors, who receive a higher payout than employee account executives in order to cover their overhead costs. Second, administrative and clerical com- pensation increased primarily due to 1988 being the first full year for the many employees hired dur- ing 1987. The total number of employees increased only slightly during 1988, primarily to service the growing independent contractor sales forces. There were no layoffs as a result of the October 1987 "marketquake;" instead the Company elected to reduce staff in certain areas through attrition, i.e. not replacing those who terminated their employment. Third, incentive compensation accruals decreased significantly. These accruals, both departmental and company -wide, are generally based on profitability. The relocation to the Company's current headquarters in July 1987 had a significant impact on cer- tain overhead expenses. Data communications was directly affected as the Company put communica- tion and data processing systems in place which have the capacity for many years' expansion, even at the Company's historically high rates of growth. Other factors contributing to the increase in data communications include increased postage and printing costs. The most obvious impact of the new headquarters building is the increase in occupancy expense. Again, the Company has provided for future growth, Retail branch additions, expansions and relocations also contributed to the increases in both data communications and occupancy costs. Clearance and floor brokerage costs increased relatively in proportion to the increase in the Com- pany's volume of relevant products. Overall. the Company processed 514,000 transactions in 1988 as compared to 436,000 in 1987. Business development expenses were flat as the Company emphasized control over the amount and application of these costs in the current market environment. Other expenses more than doubled primarily due to bad debt, legal and insurance costs. Much of the bad debt expense was directly attributable to the "marketquake," as the Company's unsecured cus- tomer debit balances reached an all-time high. Increased litigation is the current status quo for the securities industry in general, and the Company incurred significant expenses for legal costs and set- tlements. The increase in insurance costs relates primarily to the renewal of the Company's blanket bond (a much less expensive multi-year policy expired on 10-1-87) and excess SIPC insurance, which was purchased for the first time by the Company in 1988 for competitive reasons. The decrease in the effective income tax rate reflects a full year of the decrease in the corporate fed- eral income tax rate specified by the Tax Reform Act of 1986. The reduced rate was effective on July 1, 1987. The Company has not yet adopted Statement of Financial Accounting Standards No. 96, "Accounting for Income Taxes," issued in December 1987. Such adoption is not required until at least fiscal 1990, but earlier adoption is being considered. Adoption of the new statement is not expected to have a significant effect on the Company's financial position or results of operations. 1987 Compared with 1986 Fiscal 1987 was a record year for the Company by nearly all commonly used quantitative measures. Revenues surged to $144,438,000, a 27% increase from $113,934,000 in 1986. Net income increased from $6,216,000 to $9,582,000, a 54% improvement. Accordingly, net income per pri- mary share rose to $1.73 from $1.27 on an increased share base. AIl unprecedented level of retail securities transactions, particularly in listed securities and in- surance products, accounted for the 17% increase in commission revenues. The 436,000 trades pro- cessed represents a 31 % increase from the 332,000 processed in the prior year. While limited partnership originations and sales were relatively flat, revenues from investment bank- ing activities rose 156% as a result of significant increases in managed and co-managed under- writings, syndicate participations, and merger & acquisition and consulting fees. Investment advisory fees doubled, commensurate with the increase in assets under management, as the Company's Asset Management Group concept was initiated. This group consists of Eagle Asset Management (discretionary manager of private equity and fixed income accounts l. Heritage Asset Management (manager of the in -house Heritage Family of Mutual Funds), the Raymond James Managed Options Program (covered call writing program), and the newly-formed Investment Advisory Services (offers a variety of independent portfolio managers). The Asset Management Group continues to generate an increasing percentage of the Company's revenues and earnings. In addition to increased investment advisory fees for portfolio management services, which is a high profit margin activity relative to the Company's overall operations, the growth of assets under management also has a positive impact on commission revenues from trades executed within the managed accounts. Net interest income (interest revenues minus interest expense) increased 79%, accounting for 34% of pretax income versus 28% in the prior year, as an aggregate result of several factors. Most significantly, customer margin receivables increased by approximately $20 million. Second, the Company maintained much larger fixed income inventory positions. Third, customer credit interest 84 85 86 87 88 Book Value Per Share 10 9 8 7 6 5 4 3 2 1 balances continued to rise, providing the Company with a sizable amount of funds on which a small positive spread was earned. Net trading profits compare unfavorably due primarily to the discontinuance in September 1986 of the Company's New York based segment ofits over-the-counter trading operation. To alesser extent, the sharp rise in interest rates in April and May of the current year reduced fixed income in- ventory profits. Other income more than doubled, reflecting increases in nearly all financial service fees attendant to the increase in retail customer accounts and activity, such as transfer fees and IRA fees. In addition, there was a significant increase in dividend income generated by short-term investments in cor- porate -oriented mutual funds. Other factors include a gain on the sale of a branch office building and favorable arbitration settlements. All categories of employee compensation increased significantly. Commission expense, which realized the largest absolute dollar increase, rose as expected in light of the increase in commission revenues. Administrative and clerical salaries increased in excess of 30%, indicative of the personnel additions required to sustain the Company's rapid growth. The largest percentage increase in the employee compensation area was in incentive compensation, which is directly related to corpo- rate profitability. Data communications and business development expenses each increased at a rate generally in pro- portion to the Company's overall growth rate, while occupancy and equipment costs rose signifi- cantly in the fourth quarter as the Company moved into its new headquarters. Clearance and floor brokerage costs decreased due primarily to the aforementioned discontinuance of the New York over-the-counter trading operation, which utilized an outside clearing firm. Ex- clusive of this factor, clearance and floor brokerage costs increased at a much lower rate than the increase in listed trading volume due to the Company's personnel additions on the floor of the New York Stock Exchange, which reduced the use of other floor brokers. The increase in other expenses reflects increases in legal and bad debt expenses, as well as increases in numerous other items commensurate with the Company's growth. The primary factor in the provision for minority interests has been the 30% minority interest in Eagle Asset Management. As described in the Notes to Consolidated Financial Statements, the Company acquired this interest effective February I, 1987. I I I I I I I I I Liquidity and Capital Resources A substantial portion of the Company's assets are readily convertible into cash. At September 30, 1988 liquid assets accounted for 95% of total assets. These assets are financed by the Company's equity capital, subordinated borrowings, bank borrowings, interest bearing and non -interest bear- ing customer free credit balances, and other payables. Under the Company's short-term borrowing agreements with various financial institutions, the Company can obtain additional funds with any unpledged marketable securities and/ or customer margin balances serving as collateral. Management believes that funds available from operations and lines of credit will provide sufficient resources to meet all present and reasonably foreseeable future capital needs. The Company's broker-dealer subsidiaries are subject to requirements of the Securities and Ex- change Commission relating to liquidity and capital standards (see Notes 10 and II of the Notes to Consolidated Financial Statements). I I I I Effects of Inflation The Company's assets are primarily liquid in nature, and are not significantly affected by inflation. Management believes that the replacement cost of property and equipment would not materially affect operating results. However, the rate of inflation affects the Company's expenses, including employee compensation, data communication, and occupancy, which may not be readily recoverable through charges for services provided by the Company. I I I I I I I I I I I I "Our focus is on guiding people away from programs which we feel are abusive and on directing them past investment selections which we feel are inappropriate for their financial goals. " I I Duane McBride Investment Management & Research San Diego, CA I I I I I I I I I I Raymond James Financial, Inc. and Subsidiaries Consolidated Statement of Financial Condition (in thousands, except share amounts) ASSETS Cash and short-term investments (including $139,000 and $196,000 of securities purchased under agreement to resell) Deposits with clearing organizations and exchanges Receivables: Brokerage customers Stock borrowed Brokers and dealers Other Trading and investment account securities Real estate inventories: Land held for development Housing units, finished and under construction Property and equipment net Cost in excess of tangible assets acquired, net of accumulated amortization of $545 and $218 Deferred income taxes Prepaid expenses and other assets LIABILITIES AND STOCKHOLDERS' EQUITY Notes and mortgages payable Payables: Brokerage customers Stock loaned Brokers and dealers Trade and other Trading account securities sold but not yet purchased Accrued employee compensation and other expenses Income taxes currently payable Subordinated liabilities Commitments and contingencies Stockholders' equity: Preferred stock; $2 par value; authorized 1.000,000 shares; outstanding o shares (5% non-voting cumulative convertible) Common stock; $.bl par value; authorized 10,000,000 shares; issued 5,574,155 shares Additional paid -in capital Retained earnings Less: 93,638 and 99,571 common shares in treasury, at cost September 30. September 25, 1988 1987 $167.186 5.082 84.356 198.853 19.015 3.885 26.838 2 I .965 2.725 1.573 2.638 $534.116 $ 13.932 197.321 197.803 32.233 5.393 1.307 10.802 1.887 460.678 13.940 56 38.078 22. I 53 60.287 (789) 59.498 $534.116 $218,893 12,692 85,919 458,679 14,516 2,470 19,963 6,544 2,470 24,141 3,052 2,513 3,673 $855,525 $ 6,735 275,409 466,575 12,083 5,111 1,566 10,920 2,848 781,247 16,500 56 38,129 20,162 58,347 (569) 57,778 $855,525 The accompanying Summary of Significant Accounting Policies and Notes to Consolidated Financial Statements are integral parts of these financial statements. Raymond James Financial, Inc. and Subsidiaries I Consolidated Statement of Income (in thousands, except per share amounts) Year Ended I 50 September 30. September 25, September 26, I 40 1988 1987 1986 30 Revenues: 20 Securites commissions $ 94.412 $ 82,412 $ 70,389 10 Limited partnerships and 0 investment banking 20.111 22,637 19,870 I 84 85 86 87 88 Investment advisory fees 12.467 10,455 5,059 Shareholders' Equity Interest 35.377 22,081 12,148 lin thousands) Net trading and investment profits 639 2,302 4,387 Other 6.888 4,201 2,058 I Net revenue (expense) of real estate subsidiary (185) 350 23 169.709 144,438 113,934 I Expenses: Employee compensation 96.681 84,791 70,488 Data communications 10.923 8,295 7,303 I Occupancy and equipment costs 8.091 6,160 4,815 Clearance and floor brokerage 3.596 2,978 3,790 Interest 28.195 16,209 8,869 Business development 4.666 4,526 3,787 I Other 8.443 3,722 2,751 160.595 126,681 10 1,803 Income before income taxes. minority I interests and extraordinary item 9.II4 17,757 12,131 Provision for income taxes 3.573 7,922 5,572 Minority interests in income of consolidated subsidiaries 36 253 343 I Income before extraordinary item 5.505 9,582 6,216 Extraordinary gain on early extinguishment of debt. net of I income taxes 377 Net income $ 5.882 $ 9,582 $ 6,216 Income per share before I extraordinary item: Primary $ .99 $ 1.73 $ 1.27 Fully diluted $ .94 $ 1.53 $ 1.21 Extraordinary item: I Primary $ .07 $ $ Fully diluted $ .06 $ $ Net income per share: I Primary $ 1.06 $ 1.73 $ 1.27 Fully diluted $ 1.00 $ 1.53 $ 1.21 Average common and common I equivalent shares outstanding: Primary 5.531 5,550 4,894 Fully diluted 6.487 6,501 5,231 I The accompanying Summary of Significant Accounting Policies and Notes to Consolidated Financial Statements are integral parts of these financial statements. I I I I Raymond James Financial, Inc. and Subsidiaries Consolidated Statement of Changes in Stockholders' Equity (in thousands, except per share amounts) Additional Treasury Stock Total Preferred Stock Common Stock Paid -in Retained Common Stockholders' Shares Amount Shares Amount Capital Earnings Shares Amount Equity Balances at September 27, 1985 50 $ 100 4,346 $ 43 $ 20,432 $ 14,116 (110) $ (675) $ 34,016 Stock warrant transactions 1 6 6 Conversion of preferred stock (50) (100) 126 1 99 Net income 6,216 6,216 Cash dividends - common stock ($,14 per share) * (602) (602) Issuance of common stock 345 4 4,978 4,982 Balances at September 26, 1986 4,817 48 25,509 19,730 (109) (669) 44,618 Net income 9,582 9,582 Cash dividends - common stock ($.16 per share) * (846) (846) Issuance of common stock 250 3 3,997 4,000 10% common stock dividend 507 5 8,299 (8,304) (11) Purchase of treasury shares (6) (48) (48) Issuance of treasury shares 324 26 148 472 Balances at September 25, 1987 5,574 56 38,129 20.162 (100) (569) 57,778 Net income 5,882 5,882 Cash dividends - common stock ($,16 per share) (877) (877) Purchase of treasury shares (103) (988) (988) Issuance of treasury shares (51) 109 768 717 Spin -off of real estate subsidiary (3,014) (3,014) Balances at September 30, 1988 5,574 $ 56 $ 38,078 $ 22,153 (94) $ (789) $ 59,498 *Dividends per share have not been restated to give effect to the March 1987 stock dividend (see Note 8). I I I I I I I I I I The accompanying Summary of Significant Accounting Policies and Notes to Consolidated Financial Statements are integral parts of these financial statements. I I I I "I brought my clients to Robert Thomas because I was so impressed with the expertise and friendliness of the corporate headquarters people. They are sincerely concerned about me and my clients." I I I Robert Suter Robert Thomas Securities Sacramento, CA Raymond James Financial, Inc. and Subsidiaries I Consolidated Statement of Cash Flows Increase (Decrease) in Cash and Cash Equivalents (in thousands) I Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization Unrealized (gain) loss on investment securities Provision for bad debts Provision for other accruals Minority interests (Increase) decrease in assets (net of amounts pertaining to spin -off of real estate subsidiary): Deposits with clearing organizations Receivable from: Brokerage customers Stock borrowed Brokers and dealers Other Trading account securities Real estate inventories Deferred income taxes Prepaid expenses and other assets Increase (decrease) in liabilities (net of amounts pertaining to spin -off of real estate subsidiary): Payable to: Brokerage customers Stock loaned Brokers and dealers Trade and other Accrued employee compensation and other expenses Income taxes currently payable Total adjustments Net cash provided by (used in) operating activities Cash flows from investing activities: Additions to fixed assets Sales of fixed assets Sale of investment account securities Purchase of investment account securities Net cash used in investing activities Cash flows from financing activities: Borrowings from banks and financial institutions Payment on borrowings from banks and financial institutions Repayment of loans to real estate subsidiary Issuance of common stock Exercise of stock options and warrants Purchase of treasury stock Dividend on common stock Sale of subordinated debentures Repurchase of subordinated debentures Net cash provided by financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Supplemental disclosures of cash flow information: Cash paid for interest Cash paid for taxes Year Ended September 30. September 25, September 26, 1988 1987 1986 $ 5.882 $ 9,582 $ 6,216 3.519 2,863 1,938 893 (237) 587 972 404 45 1,191 38 36 253 343 7.610 (5,405) (6,535) 591 (20,283) (16,831) 259.826 (458,679) (4.499) 2,391 (5,752) (1,651) 426 (797) (4.199) (3,814) 8,797 (2,367) 1,192 940 (2,124) (350) 294 (1,477) (764) I I I I I I I I I I I I I I The accompanying Summary of Significant Accounting Policies and Notes to Consolidated Financial Statements are integral parts of these financial statements. I I I I I I I Basis of consolidation I I I I I Reporting period I Recognition of revenues I I Short-term investments I I Securities owned I I Property and equipment I I Raymond James Financial. Inc. and Subsidiaries Summary of Significant Accounting Policies Raymond James Financial. Inc. is a holding company which, through its subsidiaries, is engaged prin- cipally in the securities brokerage business including the underwriting, distribution, trading and brokerage of equity and debt securities. and the sale of tax advantaged investments, mutual funds and ather investment praducts and provides investment management services far retail and in- stitutianal clients. The accaunting and reporting palicies af Raymand James Financial, Inc. and Sub- sidiaries (the "Company") canform to, generally accepted accaunting principles, the mare significant af which are summarized belaw: .. .. .. .. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . The cansalidated financial statements include the accaunts af Raymand James Financial, Inc. and its subsidiaries, All material intercompany balances and transactians have been eliminated in can- solidatian. The consolidated subsidiaries at September 30, 1988 are as fallaws: Raymand James & Associates, Ine. Investment Management & Research, Inc. Robert Thomas Securities, Inc. Eagle Asset Management Inc. Planning Carporation af America Heritage Asset Management Inc. Raymond James Partners, Inc. R) Oil and Gas, Inc. R) Leasing, Inc. R) Realty, Ine. R) Gavernment Securities, Inc. R) Specialist Corparatian R) Cammunication, Inc. R) Health Praperties, InC. R) Equities, Inc. R) Partners, Ine. R) Telecommunicatians, Inc. R) Praperties, Inc. R) Credit Partners, Inc. All cansalidated subsidiaries are 10096 awned by Raymand James Financial, Inc. except far R) Proper- ties, Inc., which is 8596 awned. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Company's fiscal year ends on the last Friday in September af each year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. .. Securities transactians and related commissian inca me and expenses are recarded in the ace aunts an the settlement date, generally the fifth business day follawing the transaction date. Revenues fram limited partnerships and investment banking are recorded an the settlement date far sales cancessians and an the dates receivable far underwriting and management fees. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Shart -term investments are stated at cost which approximates market at the balance sheet date. For purpases af the Cansalidated Statement af Cash Flaws, the Campany can siders these short-term investments to, be cash equivalents. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Trading accaunt securites and marketable investment ace aunt securites are recorded at market value with unrealized appreciatian ar depreciation reflected in incame currently. Investment account securities not readily marketable are carried at the lawer af cast ar estimated fair value as determined by management. .. .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Property and equipment is stated at cast less accumulated depreciatian. Depreciation of assets is proVided principally using the straight-line methad far financial reparting purpases aver the esti- mated useful lives af the assets. Leasehald improvements are amortized using the straight-line methad aver the shorter af the lease term ar the estimated useful lives af the assets. Additians, improvements and expenditures far repairs and maintenance that significantly extend the useful life af an asset are capitalized. Other expenditures for repairs and maintenance are charged to, aperatians in the periad incurred. Gains and lasses an disposals af fixed assets are alSO. reflected in aperations far the year. Income taxes Net income per share Statement of cash flows Reclassifications The Company provides deferred income taxes on items of income and expense that are recognized in different periods for financial reporting and tax purposes. I I Primary earnings per share are computed using the weighted average common stock and common stock equivalents outstanding. Common stock equivalents include shares issuable under stock options and stock warrants and are determined under the treasury stock method. Fully diluted earn- ings per share assUIl'.es, in addition to the above, the conversion of the 7'/2% convertible subor- dinated debentures, and the related adjustment to net earnings for the elimination of interest expense on the debentures. All share and per share amounts have been restated to give retroactive effect to all common stock dividends (Note 8). I I In November 1987,StatementofFinancialAccounting Standards (SFAS) No. 95, "Statement of Cash Flows" was issued by the Financial Accounting Standards Board. SFAS 95 requires a statement of cash fiows as part of a complete set of financial statements in place of a statement of changes in finan- cial position. The Company has included a statement of cash fiows as part of the financial statements for all years presented. I I Certain amounts from prior years have been reclassified for consistency with current year presenta- tion. These reclassifications were not material to the consolidated financial statements, except for reclassifications relating to the distribution of the shares of Sunstyle Corporation common stock (Note 13). I I I I I I "1 have a sincere interest in my clients. Being in the business for more than 20 years. 1 learned long ago that investing is very personal. and 1 spend most of my time personally reviewing clients' portfolio performance and communicating the results to them." I I John Winton Investment Management & Research Flint, MI I I I I I I I Note 1 - Receivable From and Payable to Customers: I I Note 2 - Trading and Investment Account Securities (in thousands): I I I I Note 5 - Property and Equipment (in thousands): I I I I Note 4 - Notes and Mortgages Payable: I I I I I I Raymond James Financial, Ine. and Subsidiaries Notes to Consolidated Financial Statements The amounts receivable from and payable to customers represent balances arising from normal cash and margin transactions. Securities owned by customers and held as collateral for receivables are not reflected in the accompanying financial statements. The Company pays interest at varying rates on customer funds on deposit for reinvestment. Such funds on deposit totalled $ 172,905,000 and $246,969,000 at September 30, 1988 and September 25, 1987, respectively. September 30. 1988 Securities sold but Securities not yet owned purchased Marketable: Stocks and warrants Municipal obligations Corporate obligations Other Non -marketable $ 641 345 321 $ 4.774 6.750 7.018 4.785 3.511 $ 26.838 $ 1.307 Land Buildings and improvements Model homes and furnishings Furniture, fixtures, equipment and leasehold improvements Less: accumulated depreciation and amortization Mortgage note payable, interest at 9.75%, principal and interest payable monthly, balloon payment due 1997. Mortgage payable, interest at prime plus 1 % to 11/2%, interest only payable monthly, due 1989. Mortgage note payable, interest at 14.5%, interest only payable monthly over 10 years, due 1993, callable in 1988 Mortgage notes payable, 52,100,000 revolving line of credit. interest at prime plus 1 % to 1112%, interest only payable monthly, due 1989 Mortgage notes payable, interest at 8.75% to 12% payable through 2007. September 25, 1987 Securities sold but Securities not yet owned purchased $ 4,314 6,869 3,647 4,199 934 $ 19,963 September 30. 1988 $ 2.919 16.054 14.210 33,183 (1l.2181 $ 21,965 September 30, 1988 (in thousands) $ 13.932 $ 13.932 $ 480 464 593 29 $ 1.566 September 25, 1987 $ 2,919 16,067 958 12,414 32,358 (8,217) $ 24,14 1 September 25, 1987 $ 3,246 2,600 557 332 $ 6,735 The Company maintains additional available lines of credit aggregating $25,000,000 with com- mercial banks (510,000,000 secured and S 15,000,000 unsecured) of which no amounts were outstanding at September 30. 1988. Under the Company's short-term borrowing agreements with various financial institutions. the Company can obtain additional funds with any unpledged market- able securities or customer margin balances serving as primary security. The mortgage note payable at September 30, 1988 is secured by land, buildings and improvements with a net book value of approximately $13,050,000, Principle maturities of the mortgage note payable at September 30, 1988 for the succeeding five fis- cal years and thereafter are as follows: 1989 - $81,000; 1990 - $97,000; 1991 - $107,000; 1992 - $118,000; 1993 - $130,000; thereafter - $13,399,000, In connection with the construction of the new headquarters building, the Company capitalized interest of $328,000 during 1987. Note 5 - Federal and State Income Taxes (in thousands): . . . . . . . . . . . . . . . . . . . The provision for income taxes consists of: Year Ended September 30, September 25, September 26, 1988 1987 1986 Current provision: Federal $ 2,200 $ 8,806 $ 5.1 97 State 433 1,240 725 2,633 10,046 5,922 Deferred provision: Federal 779 (1,870) (293) State 161 (254) (57) 940 (2.124) (350) $ 3,573 $ 7,922 $ 5,572 The Company's effective tax rate on pre -tax income differs from the statutory federal income tax rate due to the following: Year Ended September 30, September 25, September 26, 1988 1987 1986 Provision calculated at statutory rates $ 3,099 $ 7,659 $ 5,580 Add: State income taxes, net of federal benefit 392 561 361 Less: Tax exempt interest income (164) (346) (317) Dividends received deduction (115) (153) (87) Amortization of intangible asset III 94 Other items, net 250 107 35 $ 3,573 $ 7,922 $ 5,572 I I I I I I I I I I I I The tax effects of the principal timing differences resulting in deferred tax expenses are as follows: I Year Ended September 30, September 25, September 26, 1988 1987 1986 Equity in unconsolidated subsidiaries and partnerships $ (47) $ 209 $ 178 Deferred compensation 1.222 (1,892) (411) Accelerated depreciation 238 (279) 151 Unrealized losses on securities (193) (71) (145) Non-deductible accruals (369) (49) Other, net 89 (42) (123) $ 940 $ (2,124) $ (350) Note 6 - Commitments and Contingencies: Long -term lease agreements expire at various times from 1989 through 1995. Minimum annual rentals under such agreements for the succeeding five fiscal years are: $2,038,000 in 1989, $ 1.270,000 in 1990, $947,000 in 1991. $754,000in 1992 and $494,000in 1993. Rental expense I I I I I I I I I I I I I I Note 7 - Subordinated Liabilities: I I I I I Note 8 - Capital Transactions: I I I I I incurred under all leases. including equipment under short-term agreements, aggregated $3,165,000, 82,955,000 and 52,662,000 in 1988, 1987 and 1986, respectively. At September 30, 1988 Raymond James & Associates, Inc. maintained a $3,500,000 letter of credit with the Options Clearing Corporation ("OCC"). This letter of credit,in conjunction with $4,700,000 of government securities held as deposits by OCC, was sufficient to cover unsettled options at that date. In connection with certain real estate limited partnerships syndicated by Raymond James & Assoc- iates, Inc., the Company was contingently liable for $2,300,000 at September 30, 1988 in the form of loan guarantees. At September 30, 1988 the Company had guaranteed $890,000 of bank debt of a limited part- nership distributed by a subsidiary of the Company which invested in radio and television properties. Subsequent to year end additional debt was guaranteed, raising the total amount guaranteed to $ I ,575,000. This partnership is experiencing cash flow difficulties and additional guarantees may be necessary. The repayment of the debt by the partnership is uncertain, and losses to the Company may result. The Company is a defendant or co-defendant in various lawsuits incidental to its securities business. The Company is contesting the allegations of the complaints in these cases and believes that there are meritorious defenses in each of these lawsuits. Although it is impossible to predict the outcome of the outstanding litigation, in the opinion of management. based on discussions with counsel. the out- come of the matters will not result in a material adverse effect on the financial condition of the Company. In July 1986, the Company issued at par $ 16,500,000 of 7.5% convertible subordinated debentures with interest payable semi -annually. The debentures are convertible at any time prior to maturity into common stock of the Company at 816.57 per share. The debentures are currently redeemable at 106% of the principal amount plus accrued interest and at declining prices thereafter. The debentures are due on June 15, 2006, and commencing on June 15, 1996 have annual sinking fund requirements of 7.5% of the aggregate principal amount of the debentures or at least 75% of the debentures prior to maturity. At its option, the Company may make sinking fund payments in cash or in debentures or by a credit for debentures previously converted or redeemed. The debentures are subordinated to the claims of general creditors. On November 11. 1987 the Company's Board of Directors authorized the repurchase of up to $2,000,000 of the debentures to satisfy future sinking fund obligations. On September 14, 1988 the Board authorized the repurchase of an additional $3,000,000 of debentures. In September 1988 the Company repurchased $2,560,000 of the debentures, resulting in an extraordinary gain of $377,000, net of income taxes of $227,000. On December 13, 1985 the Company's Board of Directors declared a 10% common stock dividend paid on January 30, 1986 to shareholders of record on January 6, 1986. On February 13, 1987 the Company's Board of Directors declared another 10% common stock dividend paid on April 6, 1987 to shareholders of record on March 9, 1987.All references (unless otherwise noted) in the consolidated financial statements and accompanying notes to amounts per share and to the number of common shares have been restated to give retroactive effect to the stock dividends. During 1986. the Company's profit sharing plan exercised its right to convert its 50,000 shares ofthe Company's preferred stock into 126,500 shares of common stock. InJuly 1986, the Company completed a public offering of 345,000shares of common stock at $ 15.50 per share. In February 1987, the Company issued an additional 250,000 shares in connection with the purchase of the minority interest of Eagle Asset Management. Inc. The Company's Board of Directors has, from time to time, adopted resolutions authorizing the Com- pany to repurchase its common stock for the funding of its incentive stock option and stock purchase plans and other corporate purposes. Of the 500,000 shares authorized by the Board through Sep- tember 30, 1988,203,420 shares have been repurchased by the Company. Note 9 - Employee Benefit Plans: Note 10 - Net Capital Requirements: The Company's profit sharing plan provides certain death or retirement benefits for all employees who meet certain service requirements. Such benefits become fully vested after ten years of qualified service. The Company's employee stock ownership plan provides for distribution of vested percen" tages of the Company's common stock to employees who meet certain requirements. Contributions to these plans are made in amounts approved annually by the Board of Directors. In addition, during 1987 the Company adopted a plan pursuant to section 401 (k) of the Internal Revenue Code which provides for the Company to match 50% of the first $1,000 of each participant's deferrals annually. Compensation expense includes aggregate contributions to these plans of $1,247,000, $2,027,000, and $1,273,000 for 1988, 1987, and 1986, respectively. On September 30, 1982 the Board of Directors of the Company adopted an Incentive Stock Option Plan, which currently covers an aggregate of 563,000 shares of common stock. Options are granted to registered representatives of Raymond James & Associates, Inc. who achieve certain gross com- mission levels and to key administrative employees of the Company. The options are granted at fair market value. No compensation expense will be recognized with respect to these options. Options are exercisable in the 36th to 72nd months following the date of grant and only in the event that the grantee is an employee of the Company at that time. The following table summarizes. the option activity under this program for the three years ended September 30, 1988: Shares Under Option 175,087 46,750 (13,140) 208,697 91.692 (22,008) (1.089) 277,292 47,500 ( 14,342) (43,672) 266,778 I I I I I Outstanding at September 27, 1985 Granted Cancelled Outstanding at September 26, 1986 Granted Cancelled Exercised Outstanding at September 25, 1987 Granted Cancelled Exercised Option Price Range $ 2.74 to $ 8.13 10.69to 13.41 2.74 to 10.69 2.74 to 13.41 10.79 to 18.11 2.74 to 13.41 5.55 2.74 to 9.24 to 5.55 to 2.74 to I I 18.11 10.91 13.41 6.54 I Outstanding at September 30, 1988 5.55 to 18,11 On December 13, 1985 the Company's Board of Directors adopted a stock option plan covering 121,000 shares of common stock for the benefit of independent contractor registered represent- atives of the Company. At September :;>0, 1988 there were options covering 77,485 shares outstand- ing pursuant to this plan. These options are exercisable at prices ranging from $9.48 to $10.90 per share at various times through March 1993. I I The broker-dealer subsidiaries ofthe Company are subject to the requirements of Rule 15c3-1 under the Securities Exchange Act of 1934. This rule requires that aggregate indebtedness, as defined, not exceed fifteen times net capital, as defined. In addition, net capital must be a minimum of $25,000. Rule 15c3-1 also provides for an "alternative net capital requirement" which, if elected, requires that net capital be equal to or greater than two percent of aggregate debit items computed in applying the formula for determination of reserve requirements (see Note 11). The New York Stock Exchange may require a member organization to reduce its business if its net capital is less than four percent of aggregate debit items and may prohibit a member firm from expanding its business and declaring cash dividends if its net capital is less than five percent of aggregate debit items. In addition, based on the nature of its activities, Raymond James & Associates, Inc. must maintain minimum net capital of $100,000. Net capital positions of the Company's broker-dealer subsidiaries were as follows: September 30, September 25, 1988 1987 Raymond James & Associates, Inc.: (dollar amounts in thousands) (alternative method elected) Net capital as a percent of aggregate debit items Net capital Required net capital Investment Management & Research, Inc.: Ratio of aggregate indebtedness to net capital Net capital Required net capital Robert Thomas Securities, Inc.: Ratio of aggregate indebtedness to net capital Net capital Required net capital I I I I 19.19% 21.33% $18,408 $21,998 $ 1.918 $ 2,063 1.30 2.86 $ 811 $ 477 $ 70 $ 91 2.89 3.76 $ 743 $ 260 $ 143 $ 65 I I I I I I Note 11 - Reserve Requirements: I I I I Note 12 - Acquisition: I I I Note 15 - I Spin -off of Real Estate Subsidiary : I I I I I I I I I Rule 15c3-3 ofthe Securities Exchange Act of 1934 specifies certain conditions under which brokers and dealers carrying customer accounts are required to maintain cash or qualified securities in a spe- cial reserve bank account for the exclusive benefit of customers. Amounts to be maintained, if required, are computed in accordance with a formula defined in the rule. At September 30, 1988 Ray- mond James & Associates, Inc. had $139,129,000 (including $139,000,000 of securities purchased under agreement to resell) in special reserve bank accounts as compared to a reserve requirement of $126,296,000 at that date. At September 25, 1987 this subsidiary had $196.120,000 (including $196,000,000 of securities purchased under agreement to resell) in special reserve bank accounts as compared to a reserve requirement of $186,442,000. Securities purchased under agreement to resell are held in safekeeping in the Company's name. At September 30, 1988 all such agreements were on an overnight basis with Southeast Bank, N.A. Investment Management & Research, Inc. and Robert Thomas Securities, Inc. are exempt from the provisions of Rule 15c3- 3 since they clear all transactions with and for customers on a fully disclosed basis with Raymond James & Associates, Inc. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. In February, 1987 the Company acquired the 30% minority interest in its Eagle Asset Management. Inc. ("Eagle") subsidiary in a transaction accounted for as a purchase. The former sole minority stockholder of Eagle, a Director of the Company. received 250,000 shares of the Company's common stock (before giving effect to the 10% stock dividend paid to shareholders of record on March 9, 1987). The purchase was effective on February 1. 1987, representing a purchase price of approx- imately $4,000,000. The approximately 53,270,000 of purchase price in excess of book value acquired is attributable to existing investment management contracts and is being amortized on a straight -line basis over a period of ten years. If the acquisition had occurred at the beginning of either fiscal year 1987 or 1986, pro forma results of operations for these periods would not differ materially from actual results. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. On August 25, 1988 the Company's Board of Directors authorized the distribution of all of the com- mon stock of Sunstyle Corporation ("Sunstyle"). the Company's real estate development and home- building subsidiary, to the shareholders of the Company. The spin-off of Sunstyle was effective September 30, 1988, with a distribution date of October 7, 1988. Shareholders received one com- mon share of Sunstyle for each five shares of the Company's common stock owned. The results of Sunstyle's operations have been segregated and appear on the Consolidated State- ment of Income as "Net revenue (expense) of real estate subsidiary." The Company's balance sheet accounts at September 30, 1988 were adjusted to retroactively give effect to the distribution in the same manner as would be done ifthe distribution had occurred on that date. The transaction resulted in a reduction in stockholders' equity of $3,014,000, the net assets of the real estate subsidiary. Report of Independent Certified Public Accountants To the Board of Directors and Stockholders of Raymond James Financial, Inc. In our opinion, the accompanying consolidated statement of financial condition and the related con- solidated statements of income, of changes in stockholders' equity and of cash flows present fairly, in all material respects, the financial position of Raymond James Financial, Inc. and its subsidiaries at September 30, 1988and September 25. 1987. and the results oftheir operations and their cash flows for each of the three years in the period ended September 30, 1988 in conformity with generally accepted accounting principles, These financial statements are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with generally accepted auditing standards which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management. and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for the opinion expressed above. ~tu~ Tampa, Florida November 22, 1988 Number of Shareholders lO-K Annual Meeting Raymond James Financial, Inc. and Subsidiaries Quarterly Financial Information (In thousands, except per share amounts) 1988 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Revenues $33,129 $40,892 $44,872 $50,816 Income (loss) before income taxes, minority interests, and extraordinary item (1,077) 2,995 2,092 5,104 Income (loss) before extraordinary item (662) 1,759 1,264 3,144 Net income (loss) (662) 1,759 1.264 3,521 Income (loss) per share before extraordinary item: Primary (.12) .32 .23 .57 Fully diluted (.12) .29 .22 .50 Net income (loss) per share: Primary (.12) .32 .23 .64 Fully diluted (.12) .29 .22 .56 Cash dividends declared per common share .04 .04 .04 .04 Stock price range High 17 1/8 12 1/2 II 1/2 10 1/4 Low 85/8 95/8 91/2 91/4 1987 Revenues $30,843 $38,276 $36,553 $38,766 Income before income taxes and minority interests 4,002 6,368 4,343 3,044 Net income 2,048 3,421 2,439 1.674 Net income per share: * Primary .39 .62 .43 .30 Fully diluted .35 .54 .38 .27 Cash dividends declared per common share * .04 .04 .04 .04 Stock price range* High 12 1/2 25 1/2 25 3/4 20 1/4 Low 10 11/16 11 18 161/2 *Gives effect to the March 1987 common stock dividend. I I I I I I I I I I I I At December 12, 1988 there were approximately 3,500 shareholders of record. I The annual report to the Securities and Exchange Commission on form 10- K is available. A copy may be obtained upon request in writing to Investor Relations Department, Raymond James Financial, Inc., 880 Carillon Parkway, St. Petersburg, FL 33716. I I The 1989 annual meeting of shareholders will be conducted at Raymond James Financial's head- I quarters in The Raymond James Financial Center, 880 Carillon Parkway, St. Petersburg, Florida, on February 9, 1989 at 5 p.m. Notice of the annual meeting, proxy statement and proxy voting card accompany this report. I Quarterly reports are mailed to shareholders in February, May, August and December. I I I Directors I Walter E. Auch Consultant I Jonathan A. Bulkley President Charterhouse Media Group Investment banking partnership I Herbert E. Ehlers President Eagle Asset Management, Inc. I Francis S. Godbold President M. Anthony Greene I Executive Vice President Harvard H. Hill, Jr. Managing General Partner I Houston Partners (venture capital) Christopher W. James Consultant I Thomas A. James Chairman of the Board and Chief Executive Officer I Ralph W. Quartetti President Sunstyle Corporation I Robert F. Shuck Executive Vice President Officers I Thomas A. James Chairman of the Board and Chief Executive Officer I Francis S. Godbold President I M. Anthony Greene Executive Vice President Robert F. Shuck Executive Vice President I Jeffrey P. Julien Vice President, Finance I Lynn Pippenger Secretary and Treasurer Mary Jean Kissner Controller I Lawrence A. Silver Vice President, Investor Relations I I Raymond James Financial, Inc. Subsidiaries Retail Investment Firms Raymond James & Associates. Inc. Member New York Stock Exchange Thomas A. James, President Providing investment and financial planning services throughout the southeast Investment Management & Research. Inc. M. Anthony Greene, President Providing financial planning services throughout the country Robert Thomas Securities. Inc. J. Stephen Putnam, President Providing investment services throughout the country. Other Eagle Asset Management. Inc. Herbert E. Ehlers. President Asset management for individuals, municipalities, corporations and pension funds Heritage Asset Management, Inc. Richard K. Riess, President Investment advisor to the Heritage Family of Mutual Funds Planning Corporation of America James Sipe, President Insurance RJ Credit Partners. Inc. Ronald Diner, President General partner for real estate limited partnerships prOjected to generate tax credits RJ Health Properties, Inc. Fred Whaley, President General partner for healthcare real estate management limited partnerships RJ Leasing, Inc. Michael Cole, President General partner for equipment leasing limited partnerships RJ Properties. Inc. Robert Love, President General partner for real estate limited partnerships, property management RJ Telecommunications, Inc, Robert Dressler, President General partner for radio and television station limited partnerships Transfer Agent and Registrar Southeast Bank, N.A. Miami, Florida Independent Accountants Price Waterhouse Tampa, Florida Attorneys Schifino, Fleischer & Neal, P. A. Tampa, Florida Corporate Counsel Alex J. Sabo New York Stock Exchange Symbol RJF RAYMOND JAMES FINANCIAL. INC. The Raymond James Financial Center 880 Carillon Parkway, St. Petersburg, FL 33716 (813) 573-3800 I I I I I I I I I I I I I I I I I I I I I Note 11 - Reserve Requirements: I I I I Note 12 - Acquisition: I I I Note 13 - I Spin -off of Real Estate Subsidiary : I I I I I I I I I Rule 15c 3- 3 ofthe Securities Exchange Act of 1934 specifies certain conditions under which brokers and dealers carrying customer accounts are required to maintain cash or qualified securities in a spe- cial reserve bank account for the exclusive benefit of customers. Amounts to be maintained, if required, are computed in accordance with a formula defined in the rule. At September 30, 1988 Ray- mond James & Associates, Inc. had $139.129,000 (including $139,000,000 of securities purchased under agreement to resell) in special reserve bank accounts as compared to a reserve requirement of $126,296,000 at that date. At September 25,1987 this subsidiary had $196.120,000 (including $196,000,000 of securities purchased under agreement to resell) in special reserve bank accounts as compared to a reserve requirement of $186,442,000. Securities purchased under agreement to resell are held in safekeeping in the Company's name. At September 30, 1988 all such agreements were on an overnight basis with Southeast Bank, N.A. Investment Management & Research, Inc. and Robert Thomas Securities, Inc. are exempt from the provisions of Rule 15c3- 3 since they clear all transactions with and for customers on a fully disclosed basis with Raymond James & Associates, Inc. In February, 1987 the Company acquired the 30% minority interest in its Eagle Asset Management; Inc. ("Eagle") subsidiary in a transaction accounted for as a purchase. The former sole minority stockholder of Eagle ,aDirector ofthe Company. received 250,000 shares ofthe Company's common stock (before giving effect to the 10% stock dividend paid to shareholders of record on March 9. 1987). The purchase was effective on February 1, 1987, representing a purchase price of approx- imately $4,000,000. The approximately $3.270,000 of purchase price in excess of book value acquired is attributable to existing investment management contracts and is being amortized on a straight -line basis over a period of ten years. If the acquisition had occurred at the beginning of either fiscal year 1987 or 1986, pro forma results of operations for these periods would not differ materially from actual results. On August 25, 1988 the Company's Board of Directors authorized the distribution of all of the com- mon stock of Sunstyle Corporation ("Sunstyle"). the Company's real estate development and home- building subsidiary, to the shareholders of the Company. The spin -off of Sunstyle was effective September 30. 1988, with a distribution date of October 7. 1988. Shareholders received one com- mon share of Sunstyle for each five shares of the Company's common stock owned. The results of Sunstyle's operations have been segregated and appear on the Consolidated State- ment of Income as "Net revenue (expense) of real estate subsidiary." The Company's balance sheet accounts at September 30, 1988 were adjusted to retroactively give effect to the distribution in the same manner as would be done if the distribution had occurred on that date. The transaction resulted in a reduction in stockholders' equity of $3.014.000, the net assets of the real estate subsidiary. Report of Independent Certified Public Accountants To the Board of Directors and Stockholders of Raymond James Financial, Inc. In our opinion. the accompanying consolidated statement of financial condition and the related con- solidated statements of income. of changes in stockholders' equity and of cash flows present fairly, in all material respects. the financial position of Raymond James Financial, Inc. and its subsidiaries at September 30, 1988and September 25. 1987. and the results oftheir operations and their cash flows for each of the three years in the period ended September 30, 1988 in conformity with generally accepted accounting principles. These financial statements are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with generally accepted auditing standards which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis. evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for the opinion expressed above. ~tu~ Tampa. Florida November 22.1988 Number of Shareholders LO-K Annual Meeting Raymond James Financial, Inc. and Subsidiaries Quarterly Financial Information (In thousands, except per share amounts) I 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. I $33,129 $40,892 $44,872 $50,816 I (1,077) 2,995 2,092 5,104 (662) 1,759 1,264 3,144 I (662) 1,759 1,264 3,521 1988 Revenues Income (loss) before income taxes, minority interests, and extraordinary item Income (loss) before extraordinary item Net income (loss) Income (loss) per share before extraordinary item: Primary Fully diluted Net income (loss) per share: Primary Fully diluted Cash dividends declared per common share Stock price range High Low 1987 (.12) .32 .23 .57 (.12) .29 .22 .50 (.12) .32 .23 .64 (.12) .29 .22 .56 .04 .04 .04 .04 17 1/8 121/2 II 1/2 IO 1/4 85/8 95/8 91/2 91/4 $30,843 $38,276 $36,553 $38,766 4,002 6,368 4,343 3,044 2,048 3,421 2,439 1,674 ,39 .62 .43 .30 .35 .54 .38 .27 .04 .04 .04 .04 12 1/2 25 1/2 25 3/4 20 1/4 10 11/16 11 18 16 1/2 I I I I I Revenues Income before income taxes and minority interests Net income Net income per share: * Primary Fully diluted Cash dividends declared per common share * Stock price range* High Low I *Gives effect to the March 1987 common stock dividend. I I .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 't .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. I At December 12, 1988 there were approximately 3,500 shareholders of record. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. I The annual report to the Securities and Exchange Commission on form 10- K is available. A copy may be obtained upon request in writing to Investor Relations Department, Raymond James Financial, Inc., 880 Carillon Parkway, St. Petersburg, FL 33716. I .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. The 1989 annual meeting of shareholders will be conducted at Raymond James Financial's head- I quarters in The Raymond James Financial Center, 880 Carillon Parkway, St, Petersburg, Florida, on February 9, 1989 at 5 p.m. Notice of the annual meeting, proxy statement and proxy voting card accompany this report. I Quarterly reports are mailed to shareholders in February, May, August and December. I I I Directors I Walter E. Auch Consultant I Jonathan A. Bulkley President Charterhouse Media Group Investment banking partnership I Herbert E. Ehlers President Eagle Asset Management, Inc. I Francis S. Godbold President M. Anthony Greene I Executive Vice President Harvard H. Hill, Jr. Managing General Partner I Houston Partners (venture capital) Christopher W. James Consultant I Thomas A. James Chairman of the Board and Chief Executive Officer I Ralph W. Quartetti President Sun style Corporation I Robert F. Shuck Executive Vice President Officers I Thomas A. James Chairman of the Board and Chief Executive Officer I Francis S. Godbold President I M. Anthony Greene Executive Vice President Robert F. Shuck Executive Vice President I Jeffrey P. Julien Vice President, Finance I Lynn Pippenger Secretary and Treasurer Mary Jean Kissner Controller I Lawrence A. Silver Vice President, Investor Relations I I Raymond James Financial, Inc. Subsidiaries Retail InvesnnentFUnns Raymond James & Associates, Inc. Member New York Stock Exchange Thomas A. James. President Providing investment and financial planning services throughout the southeast Invesnnent Management & Research, Inc. M. Anthony Greene. President Providing financial planning services throughout the country Robert Thomas Securities, Inc. J. Stephen Putnam. President Providing investment services throughout the country. Other Eagle Asset Management, Inc. Herbert E. Ehlers. President Asset management for individuals. municipalities. corporations and pension funds Heritage Asset Management, Inc. Richard K Riess. President Investment advisor to the Heritage Family of Mutual Funds Planning Corporation of America James Sipe. President Insurance RJ Credit Partners, Inc. Ronald Diner. President General partner for real estate limited partnerships projected to generate tax credits RJ Health Properties, Inc. Fred Whaley. President General partner for healthcare real estate management limited partnerships RJ Leasing, Inc. Michael Cole. President General partner for equipment leasing limited partnerships RJ Properties, Inc. Robert Love. President General partner for real estate limited partnerships. property management RJ Telecommunications, Inc. Robert Dressler. President General partner for radio and television station limited partnerships Transfer Agent and Registrar Southeast Bank, N.A. Miami. Florida Independent Accountants Price Waterhouse Tampa. Florida Attorneys Schifino, Fleischer & Neal, P. A. Tampa. Florida Corporate Counsel Alex J. Sabo New York Stock Exchange Symbol RJF RAYMOND JAMES FINANCIAL. INC. The Raymond James Financial Center 880 Carillon Parkway, St. Petersburg, FL 33716 (813) 573-3800 I I I I I I I I I I I I I I I I I I I