0001065949-13-000019.txt : 20130122 0001065949-13-000019.hdr.sgml : 20130121 20130122161529 ACCESSION NUMBER: 0001065949-13-000019 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20121130 FILED AS OF DATE: 20130122 DATE AS OF CHANGE: 20130122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JACOBS FINANCIAL GROUP, INC. CENTRAL INDEX KEY: 0000857501 STANDARD INDUSTRIAL CLASSIFICATION: SURETY INSURANCE [6351] IRS NUMBER: 840922335 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-21210 FILM NUMBER: 13540499 BUSINESS ADDRESS: STREET 1: 300 SUMMERS STREET, SUITE 970 CITY: CHARLESTON STATE: WV ZIP: 25301 BUSINESS PHONE: 3043438171 MAIL ADDRESS: STREET 1: 300 SUMMERS STREET, SUITE 970 CITY: CHARLESTON STATE: WV ZIP: 25301 FORMER COMPANY: FORMER CONFORMED NAME: NELX INC DATE OF NAME CHANGE: 19940322 FORMER COMPANY: FORMER CONFORMED NAME: NELSON EXPLORATION INC /KS/ DATE OF NAME CHANGE: 19940131 10-Q 1 jfgi10qnov2012.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended November 30, 2012 Commission file number 0-21210 JACOBS FINANCIAL GROUP, INC. ----------------------------------------------------------------- (Exact name of registrant as specified in its charter) ===================================== ================================== DELAWARE 84-0922335 ------------------------------------- ---------------------------------- (State or other jurisdiction of (IRS Employer Identification No.) incorporation) ===================================== ================================== 300 SUMMERS STREET, SUITE 970, CHARLESTON, WV 25301 ----------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (304) 343-8171 -------------- Indicated by a check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the proceeding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes[X] No[ ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes[ ] No[X] Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date: 310,613,903 shares of common stock as of January 22, 2012. PART I -- FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS ---------------------------- The following financial statements are included herein in response to Item 1: Financial Statements (Unaudited) Page ----------- Consolidated Condensed Balance Sheets F-1 Consolidated Condensed Statements of Operations F-2 Consolidated Condensed Statements of Comprehensive Income (Loss) F-3 Consolidated Condensed Statements of Cash Flows F-4 Consolidated Condensed Statement of Mandatorily Redeemable Preferred Stock and Stockholders Equity (Deficit) F-5 and F-6 Notes to Consolidated Condensed Financial Statements F-7 -2-

See accompanying notes. F-1

See accompanying notes. F-2

See accompanying notes. F-3

See accompanying notes. F-4

See accompanying notes. F-5

See accompanying notes. F-6 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) NOTE A - BASIS OF PRESENTATION ------------------------------ The accompanying unaudited financial statements are of Jacobs Financial Group, Inc. (the "Company" or "JFG"). These financial statements were prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial condition for the periods presented have been included. Such adjustments are of a normal recurring nature. The results of operations for the three and six month periods ended November 30, 2012, are not necessarily indicative of the results of operations that can be expected for the fiscal year ending May 31, 2013. For further information, refer to the Company's audited financial statements and footnotes thereto included in Item 8. of Form 10-K filed on September 13, 2012. RECLASSIFICATIONS Certain amounts have been reclassified in the presentation of the Consolidated Condensed Financial Statements for the three and six month periods ended November 30, 2011 to be consistent with the presentation in the Consolidated Condensed Financial Statements for the three and six month periods ended November 30, 2012. This reclassification had no impact on previously reported net income, cash flow from operations or changes in stockholder's equity. LIQUIDITY AND GOING CONCERN These financial statements are presented on the basis that the Company is a going concern. Going concern contemplates the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable length of time. The Company experienced income (loss) from operations of approximately $16,000 and ($22,000) for the years ended May 31, 2012 and 2011. The Company's income (or loss) decreases (or increases) when accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock are taken into account to approximately ($1,220,000) and ($1,440,000) for the years ended May 31, 2012 and 2011. For the three month period ended November 30, 2012, the Company had a loss from operations of approximately $235,000, or a loss of approximately $651,000 after interest expense and accrued dividends on mandatorily redeemable preferred stock are taken into account. For the six month period ended November 30, 2012, the Company had a loss from operations of approximately $271,000, or a loss of approximately $1,123,000 after interest expense and accrued dividends on mandatorily redeemable preferred stock are taken into account. Losses are expected to continue until the Company's insurance company subsidiary, First Surety Corporation ("FSC") develops a more substantial book of business. While improvement is anticipated as the business plan is implemented, restrictions on the use of FSC's assets, the Company's significant deficiency in working capital and stockholders' equity raise substantial doubt about the Company's ability to continue as a going concern. Effective April 1, 2009, FSC entered into a reinsurance agreement with Lloyd's of London for its coal reclamation surety bonding programs. This agreement has provided additional bonding capacity to FSC and has enabled FSC to write more bonds and of greater size for its coal reclamation bonding clients. Management F-7 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) expects this reinsurance arrangement to continue FSC's expansion of market share and to result in increased cash flow for each of the Company's operating subsidiaries Expansion of FSC's business to other states is a key component of fully implementing the Company's business plan. Regulatory approval and licensing is required by each state in which FSC seeks to conduct business. In fiscal 2009, the Company was able to increase the capital of FSC and reactivate FSC's insurance license in Ohio and obtain authority to issue surety bonds in that state. However, management has found that entry into other states (as a surety) has been difficult without the benefit of more substantial capital and reserves and based upon the financial condition of the parent company, notwithstanding the reinsurance agreement entered into by FSC with Lloyd's of London and the resulting increase in bonding capacity. Management believes that if FSC's capital and surplus reserves were significantly more substantial and the financial condition of the Company was stabilized, entry into other states would be less challenging. Accordingly, management continues to pursue avenues that can provide additional capital to increase the capacity of its insurance subsidiary and to fund continuing operations as the business is being fully developed. Beginning in fiscal 2008 and completed during the first quarter of fiscal 2009, the Company obtained two rounds of bridge financing totaling an aggregate of $3,500,000. The purpose of the financing was to pay expenses of operations and to pay fees and expenses incurred or expected to be incurred in connection with a larger permanent financing and, in addition, to increase the capital surplus of FSC to make possible the reactivation of FSC's surety license in the state of Ohio. The terms of the bridge-financing arrangement provide for payment in full upon consummation by the Company of a qualified equity offering providing net proceeds of at least $15 million on or before September 10, 2013; and because such a qualified equity offering was not consummated by September 10, 2008, accrued interest-to-date was payable, and quarterly installments of principal and interest became payable over five years commencing in December 2008. The interest rates on such notes were fixed at 10%. Payments due December 2008 and March 2009 were not made by the Company as scheduled, but a forbearance agreement was subsequently entered into with the bridge lenders on June 5, 2009, modifying payment terms to cure the default (including increasing the interest rate on the loans to 17%), issuing additional common stock to the loan holders, and pledging the stock of the Company's subsidiary, CMW, as security for repayment of the loans. The modification required the Company to pay interest of $224,515 on June 10, 2009 and increase the quarterly payments by $67,185 (to a total of $291,700) for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage. Although the Company has failed to make the payment that was due September 10, 2009 and the payments that were due in the ensuing quarters, management has remained in close contact with the bridge lenders, providing reports regarding its efforts to refinance or otherwise repay the bridge loans. To date, none of the bridge lenders has elected to pursue legal remedies. Certain equity inducements in the form of common stock of the Company were provided under the terms of the bridge loan documents. Upon issuance of the bridge notes, an aggregate of 7% of the outstanding common stock of the Company was issued to the bridge lenders. Upon retirement of the notes upon consummation of a qualified equity offering, the Company will issue to the bridge lenders a percentage of the outstanding common stock of the Company which, when added to the stock initially issued, may equal as much as 28% of the common stock of the Company that would otherwise have been retained by the holders of the Company's common shares immediately prior to the financing. Finally, because a qualified financing was not completed by September 10, 2008, the Company was required to issue to the bridge lenders under the terms of the loan documents a total of F-8 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) 2.8% of the Company's outstanding common shares at such date. An additional 2.8% of the Company's outstanding common shares are required to be issued upon each six-month anniversary date thereof until retirement of the notes. (See Note D). In anticipation of a proposed financing and as a condition thereof, the Company and each of the bridge lenders entered into a Loan Modification Agreement dated February 25, 2012 which provided for modification of the Promissory Notes, including an extension of the term of the Promissory Notes, and Subscription Agreements in exchange for a partial cash payment to each bridge lender. To date, the proposed financing has not closed, and the Company has been unable to remit the partial payment. On August 10, 2012, the Company entered into an agreement with the bridge lenders, pursuant to which the bridge lenders formally agreed to forbear from exercising their rights and remedies arising from the accumulated acknowledged events of default with respect to the bridge loans until such date. As consideration for this forbearance, the Company entered into an Amended and Restated General Hypothecation and Pledge Agreement dated August 9, 2012 (the "August 2012 Pledge"), but effective September 23, 2011, granting to the bridge lenders as security for the repayment of the loans a lien and security interest in all of the Company's shares of capital stock of First Surety Corporation. Under the August 2012 Pledge, the bridge lenders acknowledge that the effectiveness of certain of the rights and remedies provided by such agreement may be subject to prior approval by the Office of the Commissioner of Insurance for the State of West Virginia. To date, none of the bridge lenders has elected to pursue legal remedies under the Promissory Notes or the August 2012 Pledge. Given current financial market conditions and the uncertainties as to when stability will return to the financial markets, until permanent financing can be secured, management will strive to reduce and then eliminate operating losses by implementing further measures to control and reduce costs while maintaining and growing the Company's current revenue base. Unless permanent financing can be secured, future revenue growth can be expected to be achieved at a slower pace than has been projected by the Company. Until such time that the Company's operating costs can be serviced by the Company's revenue stream, management will continue to seek to raise additional funds for operations through private placements of stock, other long-term or permanent financing, or short-term borrowings. However, the Company cannot be certain that it will be able to continue to obtain adequate funding in order to reasonably predict whether it will be able to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. NOTE B - RECENT ACCOUNTING PRONOUNCEMENTS ----------------------------------------- In December 2011, the FASB issued Accounting Standards Update 2011-12, "Comprehensive Income: Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05". The object of this Update is to defer only those changes in ASU No. 2011-05 that relate to the presentation of reclassifications adjustments. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company's financial statements. In December 2011, the FASB issued Accounting Standards Update 2011-11, "Balance Sheet: Disclosures about Offsetting Assets and Liabilities". The differences in the requirements for offsetting assets and liabilities in the presentation of financial statements prepared in accordance with U.S. GAAP and financial statements prepared in accordance with International Financial Reporting Standards (IFRS) makes the comparability of those statements difficult. The F-9 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) objective of this Update is to facilitate comparison between those financial statements, specifically within the scope instruments and transaction eligible for offset in the form of derivatives, sale and repurchase agreements and reverse sale and repurchase agreements, and securities borrowing and securities lending arrangements. This update is effective for annual reporting periods beginning on or after January 1, 2013 and interim periods within that fiscal year. Management does not expect this update to have a material effect on the Company's financial statements. In June 2011, the FASB issued Accounting Standards Update 2011-05, "Comprehensive Income: Presentation of Comprehensive Income". The object of this Update is to improve the comparability, consistency, and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company's financial statements. In May 2011, the FASB issued Accounting Standards Update 2011-04,"Fair Value Measurement: Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IAFRSs". The amendments in this Update will improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with U.S. generally accepted accounting principles and International Financial Reporting Standards. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company's financial statements. In October 2010, the FASB issued Accounting Standards Update 2010-26, "Financial Services - Insurance: Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts". This FASB is intended to specify costs incurred in the acquisition of new and renewal contracts that should be capitalized as deferred acquisition costs and amortized over time using amortization methods dependent upon the nature of the underlying insurance contract. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company's financial statements. NOTE C - INVESTMENTS AND FAIR VALUE DISCLOSURES ----------------------------------------------- The Company classifies its investments as available-for-sale, and as such, they are carried at fair value. The amortized cost of investments is adjusted for amortization of premiums and accretion of discounts which are included in net investment income. Changes in fair value are reported as a component of other comprehensive income, exclusive of other-than-temporary impairment losses, if any. For the three and six month periods ended November 30, 2012, there have been no other-than-temporary impairments. The Company intends and believes it has the ability to hold all investments in an unrealized loss position until the expected recovery in value, which may be at maturity. The Company uses derivatives in the form of covered call options sold to generate additional income and provide limited downside protection in the event of a market correction. These transactions expose the Company to potential market risk for which the Company receives a premium up front. The market risk relates to the requirement to deliver the underlying security to the purchaser of the call within a definite time at an agreed price regardless of the then current price of the security. As a result, the Company takes the risk that it may be required to sell the security at the strike price, which could be a price less than the then market price. Should the security decline in price over the F-10 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) holding period of the call option, the Company realizes the option premium received as income and the Company lessens or mitigates this risk which may be eliminated by a closing transaction for the covered call and sale of the underlying security. The Company invests in large capitalized US securities traded on major US exchanges and writes standardized covered calls only against these positions (covered calls), which are openly traded on major US exchanges. The use of such underlying securities and standardized calls lessens the credit risk to the furthest extent possible. The Company is not exposed to significant cash requirements through the use of covered calls in that it sells a call for a premium and may use these proceeds to enter a closing transaction for the call at a later date.

The Company's short-term investments of $262,333 and $991,875 at November 30, 2012 and May 31, 2012 consisted of money-market investment funds. F-11 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) Management believes the Company has the ability to hold all fixed income securities to maturity. However, the Company determined it may dispose of securities prior to their scheduled maturity due to changes in interest rates, prepayments, tax and credit considerations, liquidity or regulatory capital requirements or other similar factors, therefore the Company classifies all of its fixed income securities (bonds) and equity securities as available-for-sale. These securities are reported at fair value, with unrealized gains and losses, net of deferred income taxes, reported in stockholders' equity as a separate component of accumulated other comprehensive income. There are no securities classified as held to maturity at May 31, 2012 or November 30, 2012. Invested assets are exposed to various risks, such as interest rate, market and credit risks. Due to the level of risk associated with certain of these invested assets and the level of uncertainty related to changes in the value of these assets, it is possible that changes in risks in the near term may significantly affect the amounts reported in the Consolidated Condensed Balance Sheets and Statements of Income. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company uses the following fair value hierarchy in selecting inputs, with the highest priority given to Level 1, as these are the most transparent or reliable: O Level 1 - Quoted prices for identical instruments in active markets. O Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. O Level 3 - Valuations derived from valuation techniques in which one or more significant inputs are unobservable. Fair market values are provided by the Company's independent investment custodians that utilize third-party quotation services for the valuation of the fixed-income investment securities and money-market funds held. The Company's investment custodians are large money-center banks. The following section describes the valuation methodologies used to measure different financial instruments at fair value, including an indication of the level in the fair value hierarchy in which the instrument is generally classified. FIXED INCOME SECURITIES Securities valued using Level 1 inputs include highly liquid government bonds for which quoted market prices are available. Securities using Level 2 inputs are valued using pricing for similar securities, recently executed transactions, cash flow models with yield curves and other pricing models utilizing observable inputs. Most fixed income securities are valued using Level 2 inputs. Level 2 includes corporate bonds, municipal bonds, asset-backed securities and mortgage pass-through securities. EQUITY SECURITIES Level 1 includes publicly traded securities valued using quoted market prices. F-12 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) SHORT-TERM INVESTMENTS The valuation of securities that are actively traded or have quoted prices are classified as Level 1. These securities include money market funds and U.S. Treasury bills. Level 2 includes commercial paper, for which all significant inputs are observable.

The Company had no assets or liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at either May 31, 2012 or at November 30, 2012. During the three months ended November 30, 2012, the Company recognized gross realized gains on the sale of securities classified as available-for-sale as follows: Gross Gross Gross Realized Realized Proceeds Gains Losses ----------- ----------- ----------- Equity securities $ 132,723 $ 7,161 $ (1,418) Equity securities (derivatives) 30,409 10,129 (1,417) ----------- ----------- ----------- Total $ 163,132 $ 17,290 $ (2,835) =========== =========== =========== F-13 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) During the six months ended November 30, 2012, the company recognized gross realized gains on the sale of securities classified as available-for-sale as follows: Gross Gross Gross Realized Realized Proceeds Gains Losses ----------- ----------- ----------- Equity securities $ 172,439 $ 9,004 $ (1,418) Equity securities (derivatives) 50,105 19,711 (1,417) ----------- ----------- ----------- Total $ 222,544 $ 28,715 $ (2,835) =========== =========== =========== NOTE D - NOTES PAYABLE AND ADVANCES FROM RELATED PARTY ------------------------------------------------------ The Company had the following unsecured notes payable to individuals and businesses as of November 30, 2012 and May 31, 2012 respectively: November 30, May 31, 2012 2012 -------------- ------------- Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party) $ 1,369,000 $ 1,589,000 Secured demand note payable to individual; interest rate fixed @ 12% 15,000 15,000 Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees 222,000 62,000 Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees 175,000 105,000 Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12% (214,162) (57,046) Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party) 3,500,000 3,500,000 -------------- ------------- Notes payable $ 5,066,838 $ 5,213,954 ============== ============= In accordance with the terms of the first round bridge-financing of $2.5 million on March 10, 2008, the holders of such notes were paid accrued interest-to date and issued 5% of the Company's common shares. Holders of the second round of bridge-financing notes of $1.0 million received 2% of the Company's common F-14 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) shares. Upon retirement of the notes subsequent to consummation of a qualified equity offering, the Company shall issue to the holders of the bridge financing notes additional Company common stock that, when added to the stock initially issued to the holders of the notes, will equal the noteholder's pro rata share of the applicable percentage of the outstanding common stock of the Company as follows: If the qualified financing consists of $50 million or more, the holders of such notes will receive 28% of the common stock of the Company that would otherwise be retained by the holders of the Company's common shares immediately prior to the financing; if the qualified financing is for an amount less than $50 million, the percentage will be reduced on a sliding scale to a fraction of 28% of the amount retained by the holders of the Company's common shares (where the numerator is the amount of financing and the denominator is $50 million). Beginning September 10, 2008, because a qualified financing had not been completed, the Company became required under the terms of the bridge financing to issue 2.80% of the Company's outstanding common shares and shall issue 2.80% of the Company's outstanding common shares upon each six-month anniversary date thereof until retirement of the notes. The following table summarizes the common shares issued to those note holders. Date of Issuance Shares Issued -------------------------- ---------------- September 10, 2008 4,870,449 March 10, 2009 5,010,640 September 10, 2009 5,354,642 March 10, 2010 6,005,925 September 10, 2010 6,213,285 March 10, 2011 6,738,900 September 10, 2011 7,043,710 March 10, 2012 7,430,017 September 10, 2012 8,573,594 ---------------- 57,241,162 ================ Pursuant to the terms of the Promissory Notes, the first two of 20 equal quarterly installments of principal and interest payable thereunder were to have been paid on December 10, 2008 and March 10, 2009 (the "INITIAL AMORTIZATION PAYMENTS"). As the result of upheavals and dislocations in the capital markets, the Company was unable to either refinance the indebtedness evidenced by the Promissory Notes or make the Initial Amortization Payments to the Holders when due; and an Event of Default (as defined in the Promissory Notes) occurred under the Promissory Notes as a result of the Company's failure to pay the Initial Amortization Payments within 14 days after same became due and payable. On June 5, 2009 the Company entered into an agreement with the bridge lenders to forbear from exercising their rights and remedies arising from the Acknowledged Events of Default. As consideration for the forbearance, the Company issued 5,171,993 shares of Common stock, and pledged the stock of the Company's subsidiary, Crystal Mountain Water (CMW), as security for repayment of the loans. The original repayment schedule called for quarterly payments of $224,515. The Holders agreed that under the forbearance the Company may satisfy its obligation by increasing the quarterly payments by $67,185, (to a total of $291,700) for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage. In addition, the interest rate was increased to 17%. Although the Company has failed to make the payment that was due September 10, 2009 and the payments that were due in the ensuing quarters, management has remained in close contact with the bridge lenders, providing reports regarding its efforts to F-15 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) refinance or otherwise repay the bridge loans. To date, none of the bridge lenders has elected to pursue legal remedies. In anticipation of a proposed financing and as a condition thereof, the Company and each of the bridge lenders entered into a Loan Modification Agreement dated February 25, 2012 which provided for modification of the Promissory Notes, including an extension of the term of the Promissory Notes, and Subscription Agreements in exchange for a partial cash payment to each bridge lender. To date, the proposed financing has not closed, and the Company has been unable to remit the partial payment. On August 10, 2012, the Company entered into an agreement with the bridge lenders, pursuant to which the bridge lenders formally agreed to forbear from exercising their rights and remedies arising from the accumulated acknowledged events of default with respect to the bridge loans until such date. As consideration for this forbearance, the Company entered into an Amended and Restated General Hypothecation and Pledge Agreement dated August 9, 2012 (the "August 2012 Pledge"), but effective September 23, 2011, granting to the bridge lenders as security for the repayment of the loans a lien and security interest in all of the Company's shares of capital stock of First Surety Corporation. Under the August 2012 Pledge, the bridge lenders acknowledge that the effectiveness of certain of the rights and remedies provided by such agreement may be subject to prior approval by the Office of the Commissioner of Insurance for the State of West Virginia. To date, none of the bridge lenders has elected to pursue legal remedies under the Promissory Notes or the August 2012 Pledge. During the three and six months ended November 30, 2012 and the year ended May 31, 2012, a company owned by a board member provided consulting services. This company provided services totaling $15,525 and $31,050 in the three and six months ended November 30, 2012 and $15,525 and $31,050 in the three and six months ended November 30, 2011. Amounts owed to this company are treated as related party payables in the amounts $111,859 and $109,309 at November 30, 2012 and May 31, 2012. Advances have been made to the Company by its principal shareholder and chief executive officer to fund ongoing operations under a pre-approved unsecured financing arrangement bearing interest at the rate of 12%. The following table summarizes the activity under such arrangement for the three and six month periods ended November 30, 2012. Three month Six month period ended period ended November 30, November 30, 2012 2012 ------------------ ----------------- Balance owed, beginning of period $ (6,323) $ (57,046) Proceeds from borrowings 225,436 442,806 Assumption of company debt - 221,868 Accrued payroll offsetting repayments - - Repayments (433,275) (821,790) ------------------ ----------------- Balance owed, end of period $ (214,162) $ (214,162) ================== ================= F-16 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) Scheduled maturities and principal payments for each of the next five years ending November 30 are as follows: 2013 (including demand notes) $ 4,764,589 2014 156,834 2015 145,415 2016 - 2017 - --------------- $ 5,066,838 =============== NOTE E-STOCKHOLDERS EQUITY -------------------------- In the three month period ending November 30, 2012, the Company issued 1,002,000 shares of the Company's common stock in connection with new and continued borrowings totaling $762,000. The shares were valued at approximately $.006930 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $6,944. On October 1, 2012 the Company issued 719,543 shares of the Company's common stock in connection with the additional 2% stock dividend associated with Series B Preferred shares that were requested to be redeemed upon maturity. The shares were valued at approximately $.0015375 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $11,063. In the three month period ending November 30, 2012, the Company issued 8,573,594 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.018740 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $160,669. On July 9, 2012 the Company issued 22,600,000 shares of the Company's common stock to employees and other individuals for services rendered. The shares were valued at approximately $.002650 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $59,890. In the three month period ending August 31, 2012, the Company issued 1,061,000 shares of the Company's common stock in connection with new and continued borrowings totaling $969,000. The shares were valued at approximately $.003359 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $3,564. On July 1, 2012 the Company issued 3,845,837 shares of the Company's common stock in connection with the additional 2% stock dividend associated with Series B Preferred shares that were requested to be redeemed upon maturity. The shares were valued at approximately $.002845 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $10,941. F-17 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) NOTE F-PREFERRED STOCK ---------------------- REDEEMABLE PREFERRED STOCK On December 30, 2005, through a private placement, the Company issued 350 shares of 4% Non-Voting Series A Preferred Stock (Series A Preferred Stock), along with 1,050,000 warrants for common shares of Company stock as additional consideration, for a cash investment in the amount of $350,000, in connection with the Company's acquisition of FSC. Holders of Series A Preferred Stock are entitled to participate in FSC's partially collateralized bonding programs, subject to continuing satisfaction of underwriting criteria, based upon the bonding capacity of FSC attributable to capital reserves of FSC established with the subscription proceeds (i.e., bonding capacity equal to ten times subscription proceeds) and for so long as the subscriber holds the Series A shares. Holders of the Series A Preferred Stock are entitled to receive, when and as declared by the board of directors, cumulative preferential cash dividends at a rate of four percent of the $1,000 liquidation preference per annum (equivalent to a fixed annual rate of $40 per share). The Series A Preferred Stock ranks senior to the Company's common stock and pari passu with the Company's Series B Preferred and Series C Preferred Stock with respect to dividend rights and rights upon liquidation, dissolution or winding up of the Company. The holder may redeem the Series A Preferred Stock on or after the seventh anniversary of the Issue Date, if the holder provides a written statement to the Company that it will no longer require surety bonds issued by the Company's insurance subsidiary (FSC) under its partially collateralized bonding programs and, if no such surety bonds are then outstanding, the Company, at the option of the holder, will redeem all or any portion of the Series A Preferred Stock of such holder at a price per share equal to the Series A Preferred Stock Issue Price plus all accrued and unpaid dividends with respect to the shares of the Series A Preferred Stock of such holder to be redeemed. The conditional redemption shall not be available to any holder of Series A Preferred Stock for so long as surety bonds of the Company's insurance subsidiary issued on a partially collateralized basis remain outstanding for the benefit of such holder, and upon redemption, such holder shall no longer be eligible to participate in the partially collateralized bonding programs of the insurance subsidiary. The Company is authorized to issue up to 1,000,000 shares of the Series A Preferred Stock. As of May 31, 2012, the Company has issued 2,675 shares of Series A Preferred Stock in exchange for cash investments in the amount of $2,675,000. No shares were issued in the six month period ending November 30, 2012. On December 30, 2005, through a private placement, the Company issued 3,980 shares of 8% Non-Voting Series B Convertible Preferred Stock (Series B Preferred Stock), along with 19,900,000 warrants for common shares of Company stock as additional consideration, for a cash investment in the amount of $2,985,000; and issued 4,890.599 shares of Series B Preferred Stock, along with 24,452,996 warrants for common shares of Company stock as additional consideration, for a conversion of $3,667,949 of indebtedness of the Company, in connection with the Company's acquisition of FSC. Holders of the Series B Preferred Stock are entitled to receive, when and as declared by the board of directors, cumulative preferential cash dividends at a rate of eight percent of the $1,000 liquidation preference per annum (equivalent to a fixed annual rate of $80 per share). The Series B Preferred Stock ranks senior to the Company's common stock and pari passu with the Company's Series A Preferred and Series C Preferred Stock with respect to dividend rights and rights upon liquidation, dissolution or winding up of the Company. Each share of the Series B Preferred Stock is convertible at the option of the holder, at any time after the original issue date, into 1,000 fully paid and non-assessable shares of the Company's common stock at a conversion price of $1.00 per common share. The Company may redeem the Series B F-18 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) Preferred Stock at any time after the first anniversary of the Original Issue Date at a price per share equal to the Series B Preferred Stock Face Amount plus all accrued and unpaid dividends with respect to the shares of the Series B Preferred Stock of such holder to be redeemed. To the extent that the Series B Preferred Stock has not been redeemed by the Company, the holder may redeem the Series B Preferred Stock on or after the fifth anniversary of the Original Issue Date at a price per share equal to the Series B Preferred Stock Face Amount plus all accrued and unpaid dividends with respect to the shares of the Series B Preferred Stock of such holder to be redeemed. The Company is authorized to issue up to 10,000 shares of the Series B Preferred Stock. The Company has not issued any additional shares of Series B Preferred Stock during this fiscal year. The Company's outstanding Series B Preferred stock matured on December 30, 2010, meaning that the holders of the Series B Stock became entitled to request that the Company redeem their Series B Shares. As of this report, the Company has received requests for redemption of 2,219 shares of Series B Preferred. The aggregate amount to which the holders requesting redemption are entitled as of December 31, 2012, is $3,865,255. Under the terms of the Series B Preferred Stock, upon receipt of such a request, the Company's Board was required to make a good faith determination regarding (A) whether the funds of the Company legally available for redemption of shares of Series B Stock are sufficient to redeem the total number of shares of Series B Stock to be redeemed on such date and (B) whether the amounts otherwise legally available for redemption would, if used to effect the redemption, not result in an impairment of the operations of the Insurance Subsidiary. If the Board determines that there is a sufficiency of legally available funds to accomplish the redemption and that the use of such funds to affect the redemption will not result in an impairment of the operations of the Insurance Subsidiary, then the redemption shall occur on the Redemption Date. If, however, the Board determines either that there are not sufficient funds legally available to accomplish the redemption or that the use of such funds to effect the redemption will result in an impairment of the operations of the Insurance Subsidiary, then (X) the Company shall notify the holders of shares that would otherwise have been redeemed of such fact and the consequences as provided in this paragraph, (Y) the Company will use those funds which are legally available therefor and which would not result in an impairment of the operations of the Insurance Subsidiary to redeem the maximum possible number of shares of Series B Stock for which Redemption Notices have been received ratably among the holders of such shares to be redeemed based upon their holdings of such shares, and (Z) thereafter, until such shares are redeemed in full, the dividends accruing and payable on such shares of Series B Stock to be redeemed shall be increased by 2% of the Series B Face Amount, with the amount of such increase (i.e., 2% of the Series B Face Amount) to be satisfied by distributions on each Dividend Payment Date of shares of Common Stock having a value (determined by reference to the average closing price of such Common Stock over the preceding 20 trading days) equal to the amount of such increase. The shares of Series B Stock not redeemed shall remain outstanding and entitled to all the rights and preferences provided herein. At any time thereafter when additional funds of the Company are legally available for the redemption of shares of Series B Stock and such redemption will not result in an impairment of operations of the Insurance Subsidiary, such funds will immediately be used to redeem the balance of the shares of Series B Stock to be redeemed. No dividends or other distributions shall be declared or paid on, nor shall the Company redeem, purchase or acquire any shares of, the Common Stock or any other class or series of Junior Securities or Equal Ranking Preferred of the Company unless the Redemption Price per share of all shares for which Redemption Notices have been given shall have been paid in full, provided that the redemption price of any Equal Ranking Preferred subject to redemption shall be paid on a pari passu basis with the Redemption Price of the Series B Stock subject to redemption in accordance herewith. Until the Redemption Price F-19 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) for each share of Series B Stock elected to be redeemed shall have been paid in full, such share of Series B Stock shall remain outstanding for all purposes and entitle the holder thereof to all the rights and privileges provided herein, and Dividends shall continue to accrue and, if unpaid prior to the date such shares are redeemed, shall be included as part of the Redemption Price. On March 8, 2011, the Company's Board of Directors determined based on the criteria established under the terms of the Series B Preferred Stock that there were insufficient funds available for the redemption of Series B Stock. For the three months ended November 30, 2012, the Company experienced a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $651,072 as compared with a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $491,418 for the three months ended November 30, 2011. For the six months ended November 30, 2012, the Company experienced a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $1,123,026 as compared with a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $649,759 for the six months ended November 30, 2011. EQUITY PREFERRED STOCK As a means of alleviating obligations associated with the Company's Series B Preferred Stock, which by its terms matured at the end of 2010, management proposed a recapitalization to assist in stabilizing the financial position of the Company. The Company's Certificate of Incorporation provides for two classes of capital stock, known as common stock, $0.0001 par value per share (the "COMMON STOCK"), and preferred stock, $0.0001 par value per share (the "PREFERRED STOCK"). The Company's Board is authorized by the Certificate of Incorporation to provide for the issuance of the shares of Preferred Stock in series, and by filing a certificate pursuant to the applicable law of the State of Delaware, to establish from time to time the number of shares to be included in such series and to fix the designations, preferences and rights of the shares of each such series and the qualifications, limitations and restrictions thereof. Board deemed it advisable to designate a Series C Preferred Stock and fixed and determined the preferences, rights, qualifications, limitations and restrictions relating to the Series C Preferred Stock as follows: 1. Designation. The shares of such series of Preferred Stock are designated "Series C Preferred Stock" (referred to herein as the "SERIES C STOCK"). The date on which the first share of Series C Stock is issued shall hereinafter be referred to as the "ORIGINAL ISSUE DATE". 2. Authorized Number. The number of shares constituting the Series C Stock are 10,000. 3. Ranking. The Series C Stock ranks, (a) as to dividends and upon Liquidation senior and prior to the Common Stock and all other equity securities to which the Series C ranks prior, with respect to dividends and upon Liquidation (collectively, "JUNIOR SECURITIES"), (b) pari passu with the Corporation's Series A Preferred Stock, par value $0.0001 per share (the "SERIES A STOCK"), the Corporation's Series B Stock, and any other series of Preferred Stock subsequently F-20 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) established by the Board with equal ranking (any such other series of Preferred Stock, together with the Series C Stock, the Series B Stock and Series A Stock are collectively referred to as the "EQUAL RANKING PREFERRED") and (c) junior to any other series of Preferred Stock subsequently established by the Board with senior ranking. 4. Dividend Accrual and Payment. The holders of the Series C Stock shall be entitled to receive, in preference to the holders of Junior Securities, dividends ("DIVIDENDS") on each outstanding share of Series C Stock at the rate of 8% per annum of the sum of (i) the Series C Face Amount plus (ii) an amount equal to any accrued, but unpaid, dividends on such Series C Stock, including for this purpose the exchanged Series B Amount outstanding with respect to such Series C Stock. For purposes hereof, the "SERIES B AMOUNT" means an amount equal to the dividend that would have accrued on such Series C Stock held by such holder from and after the Series B Original Issue Date applicable to such share of Series C Stock, through the Original Issue Date as if such Series C Stock had been issued on such Series B Original Issue Date, less all amounts thereof distributed by the Corporation with respect to such Series C Stock. Dividends shall be payable quarterly in arrears on each January 1, April 1, July 1 and October 1 following the Original Issue Date, or, if any such date is a Saturday, Sunday or legal holiday, then on the next day which is not a Saturday, Sunday or legal holiday (each a "DIVIDEND PAYMENT DATE"), as declared by the Board and, if not paid on the Dividend Payment Date, shall accrue. Amounts available for payment of Dividends (including for this purpose the Series B Amount) shall be allocated and paid with respect to the shares of Series C Preferred and any other Equal Ranking Preferred, FIRST, among the shares of Equal Ranking Preferred pro rata in accordance with the amounts of dividends accruing with respect to such shares at the current Dividend Payment Date, and, THEN, any additional amounts available for distribution in accordance with the accrued, but unpaid, dividends (and the Series B Amount then outstanding) at each prior Dividend Payment Date, in reverse chronological order, with respect to all shares of the Equal Ranking Preferred then outstanding in accordance with amounts accrued, but unpaid. For purposes hereof, the term "SERIES B ORIGINAL ISSUE DATE" shall mean, with respect to any share of Series C Stock issued by the Corporation in exchange for a share of Series B Stock, the date on which the Corporation originally issued such share of Series B Stock. The Recapitalization consisted of the exchange of Series B Shares for a combination of Series C Shares and Common Stock. For each Series B Share, the participating holder received (i) one Series C Share and (ii) 2,000 shares of JFG Common Stock (for no additional consideration). For the year ending May 31, 2010, 6,805 shares of Series B Stock were surrendered and exchanged for 6,805 shares of Series C Stock. This exchange amounted to $6,269,051 of carrying value of Series B stock being exchanged for Series C and Common Stock. 13,609,872 shares of Common Stock were issued to the Series C Stock holders at the rate of 2,000 Common shares for each exchanged Series B Stock, with the related cost associated with the Common issuance offsetting the Series C carrying value by $265,120. The shares were valued at approximately $.01948 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction. Series C stock may be redeemed by the Company but does not have a fixed maturity date and, thus, is classified as permanent equity. F-21 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) The accrual of dividends on the equity preferred stock resulted in a charge to common stockholders' equity of $228,373 and $449,847 for the three and six month periods ending November 30, 2012, as compared with a charge to common stockholders' equity of $210,936 and $415,500 for the three and six month periods ending November 30, 2011. DIVIDEND PREFERENCE AND ACCRETION The Series A Shares are entitled to receive cumulative dividends at the rate of 4% per annum. The Series B Shares have an 8% per annum compounding dividend preference, are convertible into Common Shares of JFG at the option of the holders at a conversion price of $1.00 per Share (as adjusted for dilution) and, to the extent not converted, must be redeemed by the Corporation at any time after December 31, 2010 at the option of the holder. Any such redemption is subject to legal constraints, such as the availability of capital or surplus out of which to pay the redemption, and to a determination by our Board of Directors that the redemption will not impair the operations of First Surety. The Series C Shares issued in the Recapitalization have the same 8% per annum compounding dividend preference and carry over from the Series B Shares the same accrued but unpaid dividends. While dividends had never been declared on the Series B shares, they had been accrued, increasing the dividend preference and the redemption price and liquidity preference of such shares and increasing the liability represented thereby based upon the Series B Shares fixed maturity date. The accrued (but undeclared) dividends associated with the Series C exchange amounted to $2,295,624 and are included in the total amount exchanged for Series C Shares. Unlike the Series B Shares with their fixed maturity date, the Series C Shares are permanent equity, with accruing dividends only increasing the preference amount that must be satisfied before junior securities may participate in dividends or on liquidation. Accordingly, the effect of the accrual of dividends with respect to the Series C Shares on the Company's balance sheet is to increase the aggregate claim of the Series C Shares on the equity of the corporation and to increase the deficit in common equity, while having no effect on the net equity of the corporation as a whole. The entitlement of the Series C Shares to a priority in relation to junior securities with respect to dividends and on liquidation does not create an obligation to the Company and therefore no liability is recorded until the dividends are declared by the Board of the Company. The Series C Shares are pari passu with the Corporation's Series A Preferred Stock and Series B Shares (to the extent any remain outstanding following the Recapitalization) and no dividends or other distributions will be paid upon Common Shares or any other class of Shares that is junior in priority to the Series C Preferred while dividends are in arrears. In addition, the Series C Shares are convertible into Common Shares of JFG at the option of the holders at a conversion price of $0.10 per Share. The Series C Shares may be redeemed by the Corporation, at its option, when it is in a financial position to do so. Holders of over 70% of the outstanding Series B Preferred Shares elected to participate in the recapitalization. Those Series B Preferred Shareholders that chose not to convert at this time are listed in the Liabilities section of the Balance Sheet, and therefore the accretion and dividends associated with the Series B stock after November 30, 2009 are deductions from net income. As the redemption date on the Series B shares got closer, it became apparent that it was unlikely that the shares would be converted to common at $1.00, and thus the classification was changed. Dividends on Series B mandatorily redeemable preferred stock deducted from net income amounted to $94,869 for the three-month period ended November 30, 2012 and $186,871 for the six month period ending November 30, 2012. The remaining Series B shares not converted were accreted F-22 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) from carrying value to the face amount for the 5 year period from the date of issuance. Series C stock has no accretion. There were no shares of Series B Stock surrendered or exchanged in the six month period ending November 30, 2012. During the year ended May 31, 2012, two holders of Series A stock released all of their outstanding bonds held with FSC. The shares of these Series A Preferred shareholders are listed in the liability section of the Balance Sheet in the amount of $1,453,581, which consists of $1,126,000 face value of stock and $327,581 in dividends payable. The dividends associated with these shares of Series A stock are a deduction from net income in the amount of $14,509 and $28,719 for the three and six month periods ended November 30, 2012. There was no accretion on these shares of Series A stock. As of November 30, 2012 the Company has chosen to defer payment of dividends on the Series A Preferred Stock with such accrued and unpaid dividends amounting to $657,252 through November 30, 2012. As of November 30, 2012 the Company has chosen to defer payment of dividends on the Series B and Series C Preferred Stock with such accrued and unpaid dividends amounting to $1,982,617 and $4,749,028 through November 30, 2012. NOTE G - COMMITMENTS, CONTINGENCIES, AND MATERIAL AGREEMENTS ------------------------------------------------------------ As of November 30, 2012, the Company had accrued and withheld approximately $207,000 in noncurrent Federal payroll taxes and approximately $29,000 in estimated penalties and interest, which are reflected in the financial statements as other liabilities. Management is in discussion with the IRS and intends to satisfy this obligation as soon as possible. As of November 30, 2012, the Company had accrued and withheld approximately $41,000 in State of West Virginia payroll withholdings and approximately $9,900 in interest and penalties, which are reflected in the accompanying financial statements as other liabilities. In August 2012 the Company entered into a payment plan with the State of West Virginia which will satisfy this obligation in full over a 15 month payment period. NOTE H - SEGMENT REPORTING -------------------------- The Company has two reportable segments, investment advisory services and surety insurance products and services. The following table presents revenue and other financial information by industry segment. F-23 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) THREE MONTH PERIOD ENDED INDUSTRY SEGMENT NOVEMBER 30, NOVEMBER 30, ---------------- 2012 2011 ------------ --------------- REVENUES: Investment advisory $ 43,786 $ 57,695 Surety insurance 296,756 266,416 Corporate - - ------------ --------------- Total revenues $ 340,542 $ 324,111 ============ =============== NET INCOME (LOSS): Investment advisory $ (13,124) $ 5,115 Surety insurance 57,172 7,640 Corporate (676,368) (472,213) ------------ --------------- Total net income (loss) $ (632,320) $ (459,458) ============ =============== SIX MONTH PERIOD ENDED INDUSTRY SEGMENT NOVEMBER 30, NOVEMBER 30, ---------------- 2012 2011 ------------ --------------- REVENUES: Investment advisory $ 102,708 $ 133,311 Surety insurance 622,211 847,564 Corporate - - ------------ --------------- Total revenues $ 724,919 $ 980,875 ============ =============== NET INCOME (LOSS): Investment advisory $ 4,763 $ 30,028 Surety insurance 184,835 336,406 Corporate (1,275,507) (952,933) Total net income (loss) $ (1,085,909) $ (586,499) ============ =============== F-24 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) NOTE I - REINSURANCE -------------------- The Company limits the maximum net loss that can arise from large risks by reinsuring (ceding) certain levels of such risk with reinsurers. Ceded reinsurance is treated as the risk and liability of the assuming companies. The Company cedes insurance to other companies and these reinsurance contracts do not relieve the Company from its obligations to policyholders. Effective April 1, 2009, FSC entered into a reinsurance agreement with various syndicates at Lloyd's of London ("Reinsurer") for its coal reclamation surety bonding programs. The agreement has been renewed annually with the Reinsurer, with the most recent renewal effective July 1, 2012. The reinsurance agreement is an excess of loss contract which protects the Company against losses up to certain limits over stipulated amounts and can be terminated by either party by written notice of at least 90 days prior to any July 1. The contract calls for a premium rate of 35% subject to a minimum premium $490,000. Deposits are made to the reinsurers quarterly in arrears in equal amounts of $140,000. At November 30, 2012 and May 31, 2012, the Company had prepaid reinsurance premiums of $175,857 and $243,877 and ceded reinsurance deposited of $18,250 and $42,458. At the close of the contract year ended June 30, 2012, the Company had written $407,274 in ceded premium on coal reclamation surety bonds. In order to meet the contract minimum of $490,000 of ceded premium written, the Company had to record an additional $82,726 in ceded premium at June 30, 2012. There were no ceded losses and LAE expenses for the six months ended November 30, 2012 or 2011. The effects of reinsurance on premium written and earned for the three and six month periods ending November 30, 2012 are as follows; THREE MONTH THREE MONTH THREE MONTH THREE MONTH PERIOD ENDING PERIOD ENDING PERIOD ENDING PERIOD ENDING NOVEMBER 30, NOVEMBER 30, NOVEMBER 30, NOVEMBER 30, 2012 - 2012 - 2011 - 2011 - WRITTEN EARNED WRITTEN EARNED ------------ ---------- ---------- ----------- DIRECT $ 130,757 $ 326,953 $ 37,176 $ 292,206 CEDED $ 43,155 $ 108,828 $ 11,375 $ 97,875 ------------ ---------- ---------- ----------- NET $ 87,602 $ 218,125 $ 25,801 $ 194,331 ============ ========== ========== =========== SIX MONTH SIX MONTH SIX MONTH SIX MONTH PERIOD ENDING PERIOD ENDING PERIOD ENDING PERIOD ENDING NOVEMBER 30, NOVEMBER 30, NOVEMBER 30, NOVEMBER 30, 2012 - 2012 - 2011 - 2011 - WRITTEN EARNED WRITTEN EARNED ------------ ---------- ---------- ----------- DIRECT $ 480,959 $ 660,612 $ 406,246 $ 699,465 CEDED $ 234,290 $ 302,311 $ 137,926 $ 237,590 ------------ ---------- ---------- ----------- NET $ 246,669 $ 358,301 $ 268,320 $ 461,875 ============ ========== ========== =========== F-25 JACOBS FINANCIAL GROUP, INC. NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (UNAUDITED) Under the terms of its reinsurance agreement, the Company is entitled to a No Claims Bonus from the reinsurers for each claim year in which no claims are received. The bonus is 20% of the annual reinsurance premium and is to be recorded upon the completion of each contract year. On August 31, 2011 the Company recorded receipt of $213,281 from its reinsurers representing the cumulative No Claims Bonus under the terms of its reinsurance agreement for the claim years ending June 30, 2010 and June 30, 2011. For the contract year ended June 30, 2012, the Company recorded a No Claims Bonus receivable in the amount of $98,000. The No Claims Bonus is not included in the analysis of written and earned premium above. NOTE J-STOCK-BASED COMPENSATION ------------------------------- On June 30, 2009 the compensation committee of the board of directors awarded 10,000,000 incentive stock options to acquire common shares at an exercise price of four cents ($.04) per share, of which 4,700,000 shares vested immediately and the remaining 5,300,000 options vested over the next three years ending in June 2011. The term of the options is five years and expires in June 2014. NOTE K - SUBSEQUENT EVENTS -------------------------- Subsequent to November 30, 2012, the Company extended borrowings of $25,000 from individuals to fund ongoing operation and made no repayments on existing debt. Such borrowings were obtained under a demand note bearing an interest rate of 10%. This borrowing included the issuance of 25,000 shares of its common stock as additional consideration. Additionally, the Company obtained borrowings of $274,560 from its principal shareholder and chief executive officer under its pre-approved financing arrangement bearing interest at the rate of 12% and made repayments totaling $87,075. After taking into account the net accrued payroll owed that is to be offset against these borrowings, the balance owed to the principal shareholder is $27,025 at the date of this filing. On December 30, 2012, the Company elected to continue to defer payment of dividends on its Series A Preferred Stock, Series B Preferred Stock and Series C Preferred Stock, with such cumulative accrued and unpaid dividends amounting to $690,848, $2,079,398 and $4,982,007, respectively. On January 1, 2013 the Company issued 2,434,098 shares of common stock as additional 2% dividend to holders of Series B Preferred that had requested redemption. F-26 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS -------------------------------------------------------------------------------- During fiscal 2012 and the six-month period ended November 30, 2012, the Company has focused its primary efforts on the development and marketing of its surety business in West Virginia and Ohio, arranging for potential strategic relationships that will accelerate the progression of the Company's business plan and raising additional capital to increase the capital base of its insurance subsidiary, First Surety Corporation ("FSC"), to facilitate entry into other state markets. RESULTS OF OPERATIONS FOR THE THREE-MONTH PERIOD ENDED NOVEMBER 30, 2011 The Company experienced a loss from operations for the three-month period ended November 30, 2012 of $235,404 as compared with a loss from operations of $145,096 for the corresponding period ended November 30, 2011. REVENUES Revenues from operations for the three-month period ended November 30, 2012 were $340,542 as compared with $324,111 for the corresponding period ended November 30, 2011. The overall increase in revenues is largely attributable to an increase in premiums written by FSC in the current year, as well as more gains recognized in the current year on the sale of investments held by the Company. For the three-month period ended November 30, 2012 net investment income declined due to the re-allocation of assets in the investment portfolio compared to the previous year. Some interest bearing mortgage backed securities were sold at various times during the previous twelve-month period and replaced with non-interest bearing, or zero coupon bonds. In addition, investment advisory fees declined due to the decrease in the size of the portfolios under management. INVESTMENT ADVISORY REVENUES Quarterly revenues from the Company's investment management segment (Jacobs & Company or J&C), net of advisory referral fees, were $42,438 for the three-month period ended November 30, 2012 as compared with $56,100 for the corresponding period ended November 30, 2011. Investment advisory fees are based on the market value of assets under management, some fluctuation will occur due to overall market conditions. For the most part, however, such revenues will remain relatively constant from quarter to quarter with any large fluctuations being attributable to the growth or decline of assets under management. INSURANCE AND INVESTMENT REVENUES Quarterly revenues from the Company's surety insurance segment, consisting of FSC and Triangle Surety Agency, Inc ("TSA"), were $296,757 for the three-month period ended November 30, 2012 as compared with $266,416 for the corresponding period ended November 30, 2011. Revenues attributable to premium earned, net investment income and commissions earned are as follows: -3- Three-month Period Ended November 30, 2012 2011 ----------------- ----------------- Premium earned $ 218,126 $ 194,331 Commissions earned 3,450 4,377 Net investment income 60,726 65,082 Net realized investment gains 14,455 2,626 ----------------- ----------------- Total $ 296,757 $ 266,416 ================= ================= Premium revenue is recognized ratably over the term of the policy period and thus is relatively stable from period to period with fluctuations for comparable periods generally reflecting the overall growth or loss of business. Commission revenue, which is dependent on the timing of issuance or renewal of bonds, is somewhat more seasonal from quarter-to-quarter with fluctuations for comparable periods largely reflecting the overall growth or loss of business. The increase in premium earned for the three-month period ended November 30, 2012 in comparison to the corresponding period from the prior year is a result of increase in bonds issued for new and existing clients. Investment income should remain relatively consistent but can fluctuate based on interest rates, dividends and market conditions as well as the average assets held for investment. The decrease in corresponding periods reflects a decrease in average assets held for investment in FSC's investment portfolio, from $7.730 million for the three-month period ended November 30, 2011 to $7.579 million for the three-month period ended November 30, 2012, as well as a decrease in investment yield from approximately 3.72% for the three-month period ended November 30, 2011 to 2.92% for the three-month period ended November 30, 2012. This decrease in investment yield is mostly attributable to the diversification of some invested assets from interest earning, mortgage backed securities to tax-exempt zero coupon bonds. The ultimate effect of zero coupon bonds will be reflected over the life of the bond through accretion rather than yield. During the period, equity securities in the portfolio provided dividends and gains from the covered call strategy utilized on the equities. During the three-month period ending November 30, 2012, the Company sold certain equity investments for $163,132, resulting in realized gains of $14,455. In the three-month period ending November 30, 2011, the Company sold certain equity investments for $7,660, resulting in realized gains of $2,626. EXPENSES INCURRED POLICY LOSSES The Company has experienced no claims for losses as of November 30, 2012. However, "incurred but not reported" (IBNR) policy losses for the three-month periods ending November 30, 2012 and 2011 amounted to $47,032 and $43,183 respectively. Such amounts represent the provision for loss and loss adjustment expense estimated attributable to surety bonds issued by FSC. Such estimates are -4- based on industry averages adjusted for factors that are unique to FSC's underwriting approach and are routinely reviewed for adequacy based on current market conditions and other factors unique to FSC's business. For each of these periods, IBNR policy losses were approximately 22% and 22% of earned premium. POLICY ACQUISITION COSTS Insurance policy acquisition costs of $67,733 and $68,389 for the three-month periods ended November 30, 2012 and 2011, respectively, represent charges to operations for policy acquisition expense and premium tax attributable to surety polices issued by FSC and are recognized ratably over the period in which premiums are earned. Such cost as a percentage of earned premium was approximately 31% and 35% for the periods ended November 30, 2012 and 2011 respectively. GENERAL AND ADMINISTRATIVE

-5- The increase in salaries and taxes is due to the issuance of Company stock to its employees as compensation for services rendered. The slight decrease in commissions is attributable to the timing of payment of commissions based upon collections. The Company's commission structure pays a larger commission percentage on the origination of a policy but reduced for subsequent policy renewals.

The increase in general corporate services expense results primarily increased legal and consulting expenses affecting the insurance subsidiary. Legal and other professional services and costs related to the Company's pending acquisitions and on-going efforts to obtain financing necessary to expand the Company's business and penetrate new markets amounted to $20,184 and $653 for the three-month periods ended November 30, 2012 and 2011, respectively. The increase in travel, meals and entertainment expense for the three-month period ended November 30, 2012 as compared to the corresponding 2011 period related primarily to expanded efforts by management to obtain financing necessary for the Company's business and penetration of additional markets. Other general and administrative expense increased approximately $3,500 for the three-month period ended November 30, 2012 as compared to the corresponding 2011 period. This increase is attributable to increases in public filing fees, outside consultants and temporary help, as well as overall increases in several less significant items. INTEREST EXPENSE Interest expense for the three-month period ended November 30, 2012 was $287,538 as compared with $226,537 for the corresponding period ended November 30, 2011. Components of interest expense are comprised of the following: -6-

The increased expense of common shares issued (or to be issued) for the three-month period ended November 30, 2012 as compared to the previous year period is attributable to rise in market value of the common stock used to calculate the price of shares to be issued for the semi-annual bridge loan issuance. Other finance charges for the three-month period ended November 30, 2012 consists of interest charged on past due accounts payable and Federal and State payroll taxes. ACCRETION AND DIVIDENDS

The remaining Series B class of stock is treated as a liability as of November 30, 2009 after the majority was exchanged for Series C equity stock. Therefore, for the three-month period ending November 30, 2012, dividends of $94,869 associated with the Series B after November 30, 2009 are deductions from net income and not included in the table above. For the thee-month period ending November 30, 2011 accretion of $126 and dividends of $87,699 associated with the Series B remaining after that date are deductions from net income and not included in the table above. During the year ended May 31, 2012, two holders of Series A stock released all of their outstanding bonds held with FSC. Therefore, these shares of Series A Preferred are listed in the liability section of the Consolidated Condensed Balance Sheet and the dividends after February 29, 2012 associated with these shares are a deduction from net income in the amount of $14,509 and not included in the table above. Series C equity stock is not mandatorily redeemable and does not accrete. -7- RESULTS OF OPERATIONS FOR THE SIX-MONTH PERIOD ENDED NOVEMBER 30, 2012 The Company experienced a loss from operations for the six-month period ended November 30, 2012 of $270,860 as compared with income from operations of $42,538 for the corresponding period ended November 30, 2011. REVENUES Revenues from operations for the six-month period ended November 30, 2012 were $724,919 as compared with $980,875 for the corresponding period ended November 30, 2011. The apparent decrease in revenues is largely attributable to the previous year's receipt of a cumulative No Claims Bonus from its reinsurers for the years ended June 30, 2010 and June 30, 2011, as well as the need to recognize additional ceded premium in the current year in order to meet the minimum amount set forth in the Reinsurance contract. For the six-month period ended November 30, 2012 net investment income declined due to the re-allocation of assets in the investment portfolio compared to the previous year. Some interest bearing mortgage backed securities were sold at various times during the previous twelve-month period and replaced with U.S. Treasury-backed zero coupon bonds. In addition, investment advisory fees declined due to the decrease in the size of the portfolios under management. INVESTMENT ADVISORY REVENUES Quarterly revenues from the Company's investment management segment (Jacobs & Company or J&C), net of advisory referral fees, were $97,330 for the six-month period ended November 30, 2012 as compared with $131,071 for the corresponding period ended November 30, 2011. Investment advisory fees are based on the market value of assets under management and some fluctuation will occur due to overall market conditions. For the most part, however, such revenues will remain relatively constant from quarter to quarter with any large fluctuations being attributable to the growth or loss of assets under management. INSURANCE AND INVESTMENT REVENUES Quarterly revenues from the Company's surety insurance segment, consisting of FSC and Triangle Surety Agency, Inc. ("TSA"), were $622,211 for the six-month period ended November 30, 2012 as compared with $847,564 for the corresponding period ended November 30, 2011. Revenues attributable to premium earned, net investment income and commissions earned are as follows: Six-month Period Ended November 30, ----------------------------------- 2012 2011 ----------------- ----------------- Premium earned $ 358,301 $ 461,875 Commissions earned 20,315 22,591 No Claims Bonus from Reinsurers 98,000 213,281 Net investment income 119,715 135,099 Net realized investment gains 25,880 14,718 ----------------- ----------------- Total $ 622,211 $ 847,564 ================= ================= -8- Premium revenue is recognized ratably over the term of the policy period and thus is relatively stable from period to period with fluctuations for comparable periods generally reflecting the overall growth or loss of business. Commission revenue is dependent on the timing of issuance or renewal of bonds and is somewhat more seasonal quarter-to-quarter, with fluctuations for comparable periods largely reflecting overall growth or loss of business. The decrease in premium earned for the six-month period ended November 30, 2012, in comparison to the corresponding period from the prior year is a result of the need to recognize additional ceded premium in the current year in order to meet the minimum premium set forth in the Reinsurance contract. For the six-month period ended November 30, 2011, the Company's insurance subsidiary, FSC, recorded $213,281 from its reinsurers representing cumulative No Claims Bonus under the terms of its reinsurance agreement for the claim years ending June 30, 2010 and June 30, 2011. For the six-month period ended November 30, 2012, the Company recorded $98,000 of No Claims Bonus receivable for the claim year ending June 30, 2012. Investment income should remain relatively consistent, but can fluctuate based on interest rates and market conditions. The decrease in corresponding periods reflects a decrease in average assets held for investment in FSC's investment portfolio, from approximately $7.692 million for the six-month period ended November 30, 2011 to approximately $7.618 million for the six-month period ended November 30, 2012, as well as a decrease in investment yield from approximately 3.60% for the six-month period ended November 30, 2011 to approximately 2.94% for the six-month period ended November 30, 2012. This decrease in investment yield is mostly attributable to the diversification of some invested assets from interest earning, mortgage backed securities to non-interest earning, zero coupon bonds. The ultimate effect of zero coupon bonds will be reflected over the life of the bond through accretion rather than yield. During the period, equity securities in the portfolio provided dividends and gains from the covered call strategy utilized on the equities. During the six-month period ending November 30, 2012, the Company sold certain equity investments for $222,544, resulting in a realized gain of $25,880. During the six-month period ending November 30, 2011, the Company sold certain US Government agency mortgage backed securities and equity investments for $128,568, resulting in realized gains of $14,718. EXPENSES INCURRED POLICY LOSSES The Company has experienced no claims for losses as of November 30, 2012. However, "incurred but not reported" (IBNR) policy losses for the six-month period ended November 30, 2012 and 2011 amounted to $96,405 and $103,596 respectively. Such amounts represent the provision for loss and loss adjustment expense that may be incurred by surety bonds issued by FSC. Those estimates are based on industry averages adjusted for factors that are unique to the FSC's underwriting approach and are routinely reviewed for adequacy based on current market conditions and other factors unique to FSC's business. IBNR policy loss provisions were approximately 27% and 22% of earned premium for the six-month -9- periods ending November 30, 2012 and 2011, respectively. The increase as a percentage of earned premium for the current period is due to FSC's need to recognize the minimum ceded premium amount required in the Reinsurance contract, without corresponding premium written. POLICY ACQUISITION COSTS Insurance policy acquisition costs of $137,456 and $153,308 for the six-month periods ended November 30, 2012 and 2011, respectively, represent charges to operations for policy acquisition expense and premium tax attributable to surety polices issued by FSC and are recognized ratably over the period in which premiums are earned. Such costs as a percentage of earned premium were approximately 38% and 33% for the periods ended November 30, 2012 and 2011 respectively. The increase as a percentage of earned premium for the current period is due to FSC's need to recognize the minimum ceded premium amount required in the Reinsurance contract, without corresponding premium written. GENERAL AND ADMINISTRATIVE

-10- The increase in salaries and taxes is due to the issuance of Company stock to its employees as compensation for services rendered. The decrease in commissions is partially attributable to FSC's commission structure that pays a larger commission percentage on the origination of a policy but reduced for subsequent policy renewals. In addition, two customers were purchased by a multi-national firm with existing surety capacity, resulting in the release of those bonds and reducing commissions, and those bonds were released and the timing of some commission payments contributed to the decrease.

The increase in general corporate services expense results primarily increased legal and consulting expenses affecting the insurance subsidiary. Legal and other professional services and costs related to the Company's pending acquisitions and on-going efforts to obtain financing necessary to expand the Company's business and penetrate new markets amounted to $50,807 and $8,298 for the six-month periods ended November 30, 2012 and 2011, respectively. In the six-month period ending November 30, 2011, the Company incurred costs associated with a statutory examination of its insurance subsidiary by the West Virginia Insurance Commission. In the six months ended November 30, 2011, the Company incurred $27,500 in costs associated with the due diligence performed by third parties for the benefit of investors considering a substantial investment in the Company. INTEREST EXPENSE Interest expense for the six-month period ended November 30, 2012 was $599,459 as compared with $456,110 for the corresponding period ended November 30, 2011. Components of interest expense are comprised of the following: -11-

The increase in the expense of common shares issued (or to be issued) for the six-month period ended November 30, 2012, as compared to the corresponding period of the previous year is attributable to rise in market value of the common stock used to calculate the price of shares to be issued for the semi-annual bridge loan issuance. Other finance charges for the six-month period ended November 30, 2012 consists of interest charged on past due accounts payable and Federal and State payroll taxes. ACCRETION AND DIVIDENDS

The Series B class of stock is treated as a liability as of November 30, 2009 after the majority was exchanged for Series C equity stock. Therefore, for the six-month period ending November 30, 2012, dividends of $186,871 associated with the Series B outstanding after November 30, 2009 are deductions from net income and not included in the table above. For the six-month period ending November 30, 2011 accretion of $251 and dividends of $172,676 associated with the Series B remaining after that date are deductions from net income and not included in the table above. During the year ended May 31, 2012, two holders of Series A stock, which matures after December 30, 2012, released all of their outstanding bonds held with FSC. Therefore, these soon to be eligible for redemption shares of Series A Preferred Shareholders are listed in the liability section of the Consolidated Condensed Balance Sheet and the dividends after February 29, 2012 associated with these shares are a deduction from net income in the amount of -12- $28,719 and not included in the table above. Series C equity stock is not mandatorily redeemable and does not accrete. CRITICAL ACCOUNTING POLICIES AND ESTIMATES INTANGIBLE ASSETS In exchange for the purchase price of $2.9 million for the 2005 acquisition of FSC, the Company received cash and investments held by FSC totaling $2.75 million, with the difference being attributed to the multi-line property and casualty licenses of FSC in the states of West Virginia, Ohio and Indiana. Such licenses have indefinite lives and are evaluated annually for recoverability and impairment loss. Impairment loss, if any, is measured by estimating future cash flows attributable to such assets based on forecasts and projections and comparing such discounted cash flow amounts to the carrying value of the asset. Should actual results differ from such forecasts and projections, such assets may be subject to future impairment charges. RESERVE FOR LOSSES AND LOSS EXPENSES Reserves for unpaid losses and loss adjustment expenses of the insurance subsidiary are estimated using individual case-basis valuations in conjunction with estimates derived from industry and company experience. FSC has experienced no claims for losses as of November 30, 2012. FSC holds licenses to write coal permit and miscellaneous fixed-liability limit surety bonds in West Virginia and Ohio. Coal permit bonds are required by regulatory agencies to assure the reclamation of land that has been disturbed by mining operations and accordingly is a highly regulated process by federal and state agencies. Such bonds are generally long-term in nature with mining operations and reclamation work conducted in unison. Additionally, no two principals and properties are alike due to varied company structures and unique geography and geology of each site. In underwriting coal reclamation bonds, management obtains estimates of costs to reclaim the relevant properties in accordance with the specifications of the mining permit prepared by independent outside professionals experienced in this field of work. Such estimates are updated periodically and contrasted to the principal's pledged asset account, which FSC requires to mitigate risk exposure. Should the principal default in its obligation to reclaim the property as specified in the mining permit, FSC would then use the funds in the collateral account to reclaim the property or as an offset in forfeiting the face amount of the surety bond. Losses can occur if the costs of reclamation exceed the estimates obtained at the time the bond was underwritten or upon subsequent re-evaluations if sufficient collateral is not obtained or if the collateral has experienced significant deterioration in value and FSC is not otherwise able to recover under its contractual rights to indemnification. In general, miscellaneous fixed-liability surety bonds are collateralized in full by the principal's cash investment in a collateral investment account managed by the Company's investment advisory subsidiary (Jacobs & Co.) that mitigates FSC's exposure to loss. Losses can occur should the principal default -13- on the performance required by the bond and the collateral investment account experiences deterioration in value. In establishing its reserves for losses and loss adjustment expense, management routinely reviews its exposure to loss based on periodic monitoring and inspection reports, along with industry averages and historical experience. Management estimates such losses based on industry experience adjusted for factors that are unique to the Company's approach, and in consultation with actuaries experienced in the surety field. ANALYSIS OF LIQUIDITY, CAPITAL RESOURCES AND FINANCIAL POSITION AND RECENT DEVELOPMENTS AND FUTURE DIRECTION OF COMPANY The Company experienced income (losses) from operation of approximately $16,000 and ($22,000) for the years ended May 31, 2012 and 2011, respectively. The Company's income decreases (or loss increases) when accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock are taken into account, to approximately ($1,220,000) and ($1,440,000) for the years ended May 31, 2012 and 2011, respectively. For the six-month period ended November 30, 2012 the Company had a loss from operations of approximately $270,860, which, when accrued dividends on mandatorily redeemable preferred stock are taken into account, results in a loss of approximately $1,123,000. The Company had positive cash flow of approximately $135,000 from operating activities for the six-month period ended November 30, 2012. A substantial portion of the Company's cash flow is generated by its insurance subsidiary and is subject to certain withdrawal restrictions. Despite the continued reduction of operating expenses, the Company has not been able to pay certain amounts due to professionals and others, continues to be unable to pay its preferred stock dividend obligation or to cure its default in certain quarterly payments due its bridge-financing lenders. While management expects revenue growth and cash flow to increase significantly when its business plan is fully implemented, it is anticipated that losses will continue and the Company will be cash constrained until FSC develops a more substantial book of business. The Company is restricted in its ability to withdraw monies from FSC without prior approval of the Insurance Commissioner. Of the Company's investments and cash of $7,869,398 as of November 30, 2012, $7,867,950 is restricted to FSC. By Order dated March 26, 2012 the West Virginia Insurance Commissioner terminated the conditions imposed upon FSC by Consent Order dated December 23, 2005 and the Amended Consent Order dated June 8, 2007, which, among other conditions, included limitations before seeking license or Extension of its Authority in other states without obtaining prior approval of the Commissioner. Effective April 1, 2009, and continuing through annual renewals, the most recent of which was July 1, 2012, various syndicates of Lloyd's of London have reinsured FSC for its coal reclamation surety bonding programs. This agreement has provided additional bonding capacity to FSC and has enabled the underwriting of more and greater size bonds for its coal reclamation bonding clients. This -14- reinsurance arrangement has allowed FSC to expand its market share and increase cash flow for each of the Company's operating subsidiaries. Expansion of FSC's business to other states is a key component to fully implementing the Company's business plan. In fiscal 2009, the Company was able to increase the capital of FSC, reactivate FSC's insurance license in Ohio and obtain authority to issue surety bonds in that state. However, management has found that entry into other states (as a surety) has been difficult due to FSC's relatively small capital base and the financial condition of the Company. Management believes that if FSC's capital and surplus reserves were more substantial and the financial condition of the Company stabilized, entry into other states would be less challenging. Accordingly, management continues to pursue investor relationships that will provide additional capital to its insurance subsidiary and fund operations as the business fully develops. As a means of alleviating obligations associated with the Company's Series B Preferred Stock, which by its terms matured at the end of 2010, management proposed a recapitalization to assist in stabilizing the financial position of the Company. Holders of the Series B Preferred Stock were offered the opportunity to exchange their Series B Shares for an equal number of shares of a new series of JFG preferred stock designated as Series C Preferred Stock plus 2,000 shares of JFG Common Stock. Series C Preferred Stock is equal in priority to the Series B Preferred Stock, is entitled to dividends at the same rate as Series B Preferred Stock, is entitled to convert to common stock of the Company at a conversion rate of $.10 per common share (in contrast to $1.00 per share for Series B Preferred) and may be redeemed by the Company but does not have a fixed maturity date and, thus, is classified as permanent equity. Holders of over 70% of the outstanding Series B Preferred Shares elected to participate in the recapitalization. Through the sharing of resources (primarily personnel) to minimize operating costs, the Company and its subsidiaries attempt to minimize operating expenses and preserve resources. Although FSC is cash flow positive, the use of its assets and profits are restricted to its stand-alone operation by regulatory authority until its capital and surplus reserves reaches a more substantial level. Although the growth of FSC provides additional cash flow to the Company's other subsidiaries, Jacobs and Triangle Surety, it is anticipated that working capital deficiencies will continue and need to be met either through the raising of additional capital or borrowings. However, there can be no assurance that additional capital (or debt financing) will be available when and to the extent required or, if available, on terms acceptable to the Company. Accordingly, concerns as to the Company's ability to continue as a going concern are substantial. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company's exposure to the subprime mortgage risk is minimal due to its investment in mortgage-backed securities being limited to only those securities backed by the United States government (i.e. Government National Mortgage Association or GNMA securities). The Company also holds municipal obligations that have been fully defeased through the purchase of Resolution Funding Corporation ("REFCORP") strips that were placed in escrow and provide means for the bond repayment. REFCORP was created by the Financial Institutions Reform, Recovery and Enforcement Act of 1989 ("FIRREA") to provide funds to the Resolution Trust Corporation ("RTC") in order to help resolve the Savings and -15- Loan failures. REFCORP operates as a United States Treasury agency under the direction of the RTC Oversight Board, whose chair is the secretary of the United States Treasury, and its obligations are ultimately backed by the United States government. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK ------------------------------------------------------------------ As the Registrant qualifies as a small reporting company as defined by ss.229.10(f)(1) of Regulation S-K, the Registrant is not required to provide the information required by this item. ITEM 4T. CONTROLS AND PROCEDURES -------------------------------- We maintain disclosure controls and procedures designed to ensure that information required to be disclosed in the reports that the Company files or submits under the Securities and Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to the Company's management, including its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures. Our management, with the participation of its Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) under the Securities Exchange Act of 1934, as of November 30, 2012. As previously reported in our Annual Report on Form 10-K for the year ended May 31, 2012, control deficiencies were identified that constitute a material weakness in internal control over financial reporting. Such control deficiencies relate to the use of internally developed non-integrated accounting systems, lack of internal review of account reconciliations, and lack of internal review of general journal entries, elimination entries and the financial statement consolidation process. Based upon their evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures, as of November 30, 2012, were ineffective. Changes will be considered as additional financial resources and accounting staff become available. Notwithstanding the above, management believes the unaudited consolidated condensed financial statements in this Quarterly Report on Form 10-Q fairly present, in all material respects, the Company's financial condition as of November 30, 2012 and May 31, 2012 and the results of its operations and cash flows for the six month period ended November 30, 2012 and 2011 in conformity with U.S. generally accepted accounting principals (GAAP). -16- PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS ------------------------- None. ITEM 1A. RISK FACTORS --------------------- As the Registrant qualifies as a small reporting company as defined by ss.229.10(f)(1) of Regulation S-K, the Registrant is not required to provide the information required by this item. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES ----------------------------------------------- Certificates of Designations, Powers, Preferences and Rights of Series A Preferred Stock adopted by the Board of Directors of the Company on December 22, 2005 is set forth as Exhibit 4.1 In the six months ended November 30, 2012, 2,063,000 common shares were issued as additional consideration to various lenders in private placements pursuant to short-term borrowings and 8,573,594 common shares were issued to the Bridge lenders. In the six months ended November 30, 2012, 4,565,380 common shares were issued as additional 2% stock dividend for holders of Series B Preferred shares that had requested to be redeemed upon maturity and 22,600,000 common shares were issued to employees and individuals as compensation for services rendered. Subsequent to November 30, 2012, 25,000 common shares were issued in private placement to various individuals pursuant to short term borrowings, and 2,434,098 common shares were issued as stock dividends to Series B Preferred shareholders. The issuance of the aforementioned securities is exempt from registration provisions of the Securities Act of 1933, as amended (the "Securities Act"), by reason of the provision of Section 4(2) of the Securities Act, as transactions not involving any public offering, in reliance upon, among other things, the representations made by the investors, including representations regarding their status as accredited investors (as such term is defined under Rule 501 promulgated under the Securities Act), and their acquisition of the securities for investment and not with a current view to distribution thereof. The securities contain a legend to the effect that such securities are not registered under the Securities Act pursuant to an exemption from such registration. The issuance of the securities was not underwritten. ITEM 3. DEFAULTS UPON SENIOR SECURITIES --------------------------------------- The Company has incurred an event of default with respect to quarterly interest and principal payments under its bridge-financing arrangement. As of the date of filing this report, the amount required to cure the default is $4,083,806. ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS ----------------------------------------------------------- None. -17- ITEM 5. OTHER INFORMATION ------------------------- None. ITEM 6. EXHIBITS ---------------- 3.1 Company's Articles of Incorporation (1) 3.2 Company's By-laws (1) 3.3 Certificate of the Designations, Powers, Preferences and Rights of Series A Preferred Stock of Jacobs Financial Group (1) 3.4 Certificate of the Designations, Powers, Preferences and Rights of Series B Preferred Stock of Jacobs Financial Group (1) 4.1 Certificate of the Designations, Powers, Preferences and Rights of Series A Preferred Stock of Jacobs Financial Group (1) 4.2 Certificate of the Designations, Powers, Preferences and Rights of Series B Preferred Stock of Jacobs Financial Group (1) 10.1 Agreement to acquire by merger Reclamation Surety Holding Company, Inc. (2) (4) 10.2 Stock Purchase Agreement with National Indemnity Company to purchase Unione Italiana Insurance Company of America dated August 20, 2008 (5) (6) 31.1 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-146.1 promulgated under the Securities Exchange Act of 1934 32.1 Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 99.1 Form of Subscription Agreement and Promissory Note (Bridge-financing) (3) -------------------------------------------------------------------------------- (1) Incorporated by reference to the Company's Current Report on form 8-K dated December 29, 2005. (2) Incorporated by reference to the Company's Current Report on form 8-K dated February 8, 2008. (3) Incorporated by reference to the Company's Current Report on form 8-K dated June 6, 2008 (4) Incorporated by reference to the Company's Current Report on form 8-K dated June 24, 2008 (5) Incorporated by reference to the Company's Current Report on form 8-K dated August 20, 2008 (6) Incorporated by reference to the Company's Current Report on form 8-K dated November 13, 2008 -18- SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Date: January 22, 2013 JACOBS FINANCIAL GROUP, INC. -------------------------------------------- (Registrant) By: /s/John M. Jacobs -------------------------------------------- John M. Jacobs, President -19- EX-31 2 ex311.txt EXHIBIT 31.1 CERTIFICATION I, John M. Jacobs, certify that: 1. I have reviewed this quarterly report for the three month period ended November 30, 2012, on Form 10-Q of JACOBS FINANCIAL GROUP, INC.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and (b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: January 22, 2013 By: /s/John M. Jacobs -------------------------------------- John M. Jacobs, Chief Executive and Chief Financial Officer EX-32 3 ex321.txt EXHIBIT 32.1 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of JACOBS FINANCIAL GROUP, INC. (the "Company") on Form 10-Q for the period ended November 30, 2012 (the "Report") filed with the Securities and Exchange Commission, I, John M. Jacobs, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) The Company's Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Date: January 22, 2013 /s/John M. Jacobs ----------------------------------------- John M. Jacobs, Chief Executive Officer and Chief Financial Officer EX-101.INS 4 jfgi-20121130.xml 10-Q 2012-11-30 false JACOBS FINANCIAL GROUP, INC. 0000857501 --05-31 310613903 Smaller Reporting Company Yes No No 2013 Q2

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<h1 style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Note A Basis of Presentation</h1>   The accompanying unaudited financial statements are of Jacobs Financial Group, Inc. (the Company or JFG).  These financial statements were prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Article 8-03 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial condition for the periods presented have been included.  Such adjustments are of a normal recurring nature.  The results of operations for the three and six month periods ended November 30, 2012, are not necessarily indicative of the results of operations that can be expected for the fiscal year ending May 31, 2013.  For further information, refer to the Companys audited financial statements and footnotes thereto included in Item 8. of Form 10-K filed on September 13, 2012.   Reclassifications   Certain amounts have been reclassified in the presentation of the Consolidated Condensed Financial Statements for the three and six month periods ended November 30, 2011 to be consistent with the presentation in the Consolidated Condensed Financial Statements for the three and six month periods ended November 30, 2012.  This reclassification had no impact on previously reported net income, cash flow from operations or changes in stockholders equity.   Liquidity and Going Concern   These financial statements are presented on the basis that the Company is a going concern.  Going concern contemplates the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable length of time.  The Company experienced income (loss) from operations of approximately $16,000 and ($22,000) for the years ended May 31, 2012 and 2011.  The Companys income (or loss) decreases (or increases) when accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock are taken into account to approximately ($1,220,000) and ($1,440,000) for the years ended May 31, 2012 and 2011.      For the three month period ended November 30, 2012, the Company had a loss from operations of approximately $235,000, or a loss of approximately $651,000 after interest expense and accrued dividends on mandatorily redeemable preferred stock are taken into account.  For the six month period ended November 30, 2012, the Company had a loss from operations of approximately $271,000, or a loss of approximately $1,123,000 after interest expense and accrued dividends on mandatorily redeemable preferred stock are taken into account.  Losses are expected to continue until the Companys insurance company subsidiary, First Surety Corporation (FSC) develops a more substantial book of business.  While improvement is anticipated as the business plan is implemented, restrictions on the use of FSCs assets, the Companys significant deficiency in working capital and stockholders equity raise substantial doubt about the Companys ability to continue as a going concern.   Effective April 1, 2009, FSC entered into a reinsurance agreement with Lloyds of London for its coal reclamation surety bonding programs.  This agreement has provided additional bonding capacity to FSC and has enabled FSC to write more bonds and of greater size for its coal reclamation bonding clients.  Management expects this reinsurance arrangement to continue FSCs expansion of market share and to result in increased cash flow for each of the Companys operating subsidiaries   Expansion of FSCs business to other states is a key component of fully implementing the Companys business plan.  Regulatory approval and licensing is required by each state in which FSC seeks to conduct business.  In fiscal 2009, the Company was able to increase the capital of FSC and reactivate FSCs insurance license in Ohio and obtain authority to issue surety bonds in that state.  However, management has found that entry into other states (as a surety) has been difficult without the benefit of more substantial capital and reserves and based upon the financial condition of the parent company, notwithstanding the reinsurance agreement entered into by FSC with Lloyds of London and the resulting increase in bonding capacity. Management believes that if FSCs capital and surplus reserves were significantly more substantial and the financial condition of the Company was stabilized, entry into other states would be less challenging.  Accordingly, management continues to pursue avenues that can provide additional capital to increase the capacity of its insurance subsidiary and to fund continuing operations as the business is being fully developed.   Beginning in fiscal 2008 and completed during the first quarter of fiscal 2009, the Company obtained two rounds of bridge financing totaling an aggregate of $3,500,000.  The purpose of the financing was to pay expenses of operations and to pay fees and expenses incurred or expected to be incurred in connection with a larger permanent financing and, in addition, to increase the capital surplus of FSC to make possible the reactivation of FSCs surety license in the state of Ohio.  The terms of the bridge-financing arrangement provide for payment in full upon consummation by the Company of a qualified equity offering providing net proceeds of at least $15 million on or before September 10, 2013; and because such a qualified equity offering was not consummated by September 10, 2008, accrued interest-to-date was payable, and quarterly installments of principal and interest became payable over five years commencing in December 2008.  The interest rates on such notes were fixed at 10%.  Payments due December 2008 and March 2009 were not made by the Company as scheduled, but a forbearance agreement was subsequently entered into with the bridge lenders on June 5, 2009, modifying payment terms to cure the default (including increasing the interest rate on the loans to 17%), issuing additional common stock to the loan holders, and pledging the stock of the Companys subsidiary, CMW, as security for repayment of the loans.  The modification required the Company to pay interest of $224,515 on June 10, 2009 and increase the quarterly payments by $67,185 (to a total of $291,700) for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage.  Although the Company has failed to make the payment that was due September 10, 2009 and the payments that were due in the ensuing quarters, management has remained in close contact with the bridge lenders, providing reports regarding its efforts to refinance or otherwise repay the bridge loans.  To date, none of the bridge lenders has elected to pursue legal remedies.   Certain equity inducements in the form of common stock of the Company were provided under the terms of the bridge loan documents.  Upon issuance of the bridge notes, an aggregate of 7% of the outstanding common stock of the Company was issued to the bridge lenders.  Upon retirement of the notes upon consummation of a qualified equity offering, the Company will issue to the bridge lenders a percentage of the outstanding common stock of the Company which, when added to the stock initially issued, may equal as much as 28% of the common stock of the Company that would otherwise have been retained by the holders of the Companys common shares immediately prior to the financing.  Finally, because a qualified financing was not completed by September 10, 2008, the Company was required to issue to the bridge lenders under the terms of the loan documents a total of 2.8% of the Companys outstanding common shares at such date.  An additional 2.8% of the Companys outstanding common shares are required to be issued upon each six-month anniversary date thereof until retirement of the notes.  (See Note D).   In anticipation of a proposed financing and as a condition thereof, the Company and each of the bridge lenders entered into a Loan Modification Agreement dated February 25, 2012 which provided for modification of the Promissory Notes, including an extension of the term of the Promissory Notes, and Subscription Agreements in exchange for a partial cash payment to each bridge lender.  To date, the proposed financing has not closed, and the Company has been unable to remit the partial payment.  On August 10, 2012, the Company entered into an agreement with the bridge lenders, pursuant to which the bridge lenders formally agreed to forbear from exercising their rights and remedies arising from the accumulated acknowledged events of default with respect to the bridge loans until such date.  As consideration for this forbearance, the Company entered into an Amended and Restated General Hypothecation and Pledge Agreement dated August 9, 2012 (the August 2012 Pledge), but effective September 23, 2011, granting to the bridge lenders as security for the repayment of the loans a lien and security interest in all of the Companys shares of capital stock of First Surety Corporation.  Under the August 2012 Pledge, the bridge lenders acknowledge that the effectiveness of certain of the rights and remedies provided by such agreement may be subject to prior approval by the Office of the Commissioner of Insurance for the State of West Virginia.  To date, none of the bridge lenders has elected to pursue legal remedies under the Promissory Notes or the August 2012 Pledge.   Given current financial market conditions and the uncertainties as to when stability will return to the financial markets, until permanent financing can be secured, management will strive to reduce and then eliminate operating losses by implementing further measures to control and reduce costs while maintaining and growing the Companys current revenue base.  Unless permanent financing can be secured, future revenue growth can be expected to be achieved at a slower pace than has been projected by the Company.  Until such time that the Companys operating costs can be serviced by the Companys revenue stream, management will continue to seek to raise additional funds for operations through private placements of stock, other long-term or permanent financing, or short-term borrowings.  However, the Company cannot be certain that it will be able to continue to obtain adequate funding in order to reasonably predict whether it will be able to continue as a going concern.  The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

<h1 style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Note B Recent Accounting Pronouncements</h1>   In December 2011, the FASB issued Accounting Standards Update 2011-12, Comprehensive Income: Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.  The object of this Update is to defer only those changes in ASU No. 2011-05 that relate to the presentation of reclassifications adjustments.  This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year.  This update did not have a material effect on the Companys financial statements.   In December 2011, the FASB issued Accounting Standards Update 2011-11, Balance Sheet: Disclosures about Offsetting Assets and Liabilities.  The differences in the requirements for offsetting assets and liabilities in the presentation of financial statements prepared in accordance with U.S. GAAP and financial statements prepared in accordance with International Financial Reporting Standards (IFRS) makes the comparability of those statements difficult.  The objective of this Update is to facilitate comparison between those financial statements, specifically within the scope instruments and transaction eligible for offset in the form of derivatives, sale and repurchase agreements and reverse sale and repurchase agreements, and securities borrowing and securities lending arrangements. This update is effective for annual reporting periods beginning on or after January 1, 2013 and interim periods within that fiscal year. Management does not expect this update to have a material effect on the Companys financial statements.   In June 2011, the FASB issued Accounting Standards Update 2011-05, Comprehensive Income: Presentation of Comprehensive Income. The object of this Update is to improve the comparability, consistency, and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Companys financial statements.   In May 2011, the FASB issued Accounting Standards Update 2011-04,Fair Value Measurement: Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IAFRSs. The amendments in this Update will improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with U.S. generally accepted accounting principles and International Financial Reporting Standards. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year.  This update did not have a material effect on the Companys financial statements.   In October 2010, the FASB issued Accounting Standards Update 2010-26, Financial Services Insurance: Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts. This FASB is intended to specify costs incurred in the acquisition of new and renewal contracts that should be capitalized as deferred acquisition costs and amortized over time using amortization methods dependent upon the nature of the underlying insurance contract. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Companys financial statements.

<h1 style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Note C Investments and Fair Value Disclosures</h1>   The Company classifies its investments as available-for-sale, and as such, they are carried at fair value. The amortized cost of investments is adjusted for amortization of premiums and accretion of discounts which are included in net investment income.  Changes in fair value are reported as a component of other comprehensive income, exclusive of other-than-temporary impairment losses, if any. For the three and six month periods ended November 30, 2012, there have been no other-than-temporary impairments. The Company intends and believes it has the ability to hold all investments in an unrealized loss position until the expected recovery in value, which may be at maturity.   The Company uses derivatives in the form of covered call options sold to generate additional income and provide limited downside protection in the event of a market correction.  These transactions expose the Company to potential market risk for which the Company receives a premium up front.  The market risk relates to the requirement to deliver the underlying security to the purchaser of the call within a definite time at an agreed price regardless of the then current price of the security.  As a result, the Company takes the risk that it may be required to sell the security at the strike price, which could be a price less than the then market price. Should the security decline in price over the holding period of the call option, the Company realizes the option premium received as income and the Company lessens or mitigates this risk which may be eliminated by a closing transaction for the covered call and sale of the underlying security.   The Company invests in large capitalized US securities traded on major US exchanges and writes standardized covered calls only against these positions (covered calls), which are openly traded on major US exchanges.  The use of such underlying securities and standardized calls lessens the credit risk to the furthest extent possible.  The Company is not exposed to significant cash requirements through the use of covered calls in that it sells a call for a premium and may use these proceeds to enter a closing transaction for the call at a later date.   The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on November 30, 2012.   <table width="624" style="WIDTH:6.5in; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Amortized   Cost</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Gains</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Losses</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Market Value</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> State and municipal securities</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     $    2,672,253     </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $        71,228        </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $            10,120      </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      2,733,361      </td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   Equity securities </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 494,107</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 8,495</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 37,624</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 464,978</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Derivatives</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (5,347)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (7,546)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (193)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (12,700)</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Foreign obligations</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 202,997</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> -     </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 380</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 202,617    </td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> U.S. government agency mortgage-backed securities</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 3,825,265    </td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  178,154</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 5,382</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 3,998,037</td></tr> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">    </td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $   7,189,275</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      250,331</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $          53,313</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      7,386,293</td></tr></table>   The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on May 31, 2012.   <table width="624" style="WIDTH:6.5in; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Amortized   Cost</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Gains</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Losses</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Market Value</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> State and municipal securities</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $     2,077,399</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $               16,051</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $           6,110</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      2,087,340</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   Equity securities </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 533,669</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 15,176</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 52,377</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 496,468</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Derivatives</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (14,549)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (2,344)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (4,699)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (12,194)</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Foreign obligations</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 205,247</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> -</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 9,997</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 195,250</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> U.S. government agency mortgage-backed securities</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">         3,632,782</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">             185,140</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">           1,864       </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">      3,816,058</td></tr> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     $     6,434,548</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $            214,023</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $         65,649       </td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      6,582,922</td></tr></table>   The Companys short-term investments of $262,333 and $991,875 at November 30, 2012 and May 31, 2012 consisted of money-market investment funds.   Management believes the Company has the ability to hold all fixed income securities to maturity. However, the Company determined it may dispose of securities prior to their scheduled maturity due to changes in interest rates, prepayments, tax and credit considerations, liquidity or regulatory capital requirements or other similar factors, therefore the Company classifies all of its fixed income securities (bonds) and equity securities as available-for-sale. These securities are reported at fair value, with unrealized gains and losses, net of deferred income taxes, reported in stockholders equity as a separate component of accumulated other comprehensive income.    There are no securities classified as held to maturity at May 31, 2012 or November 30, 2012.   Invested assets are exposed to various risks, such as interest rate, market and credit risks.  Due to the level of risk associated with certain of these invested assets and the level of uncertainty related to changes in the value of these assets, it is possible that changes in risks in the near term may significantly affect the amounts reported in the Consolidated Condensed Balance Sheets and Statements of Income.   Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  The Company uses the following fair value hierarchy in selecting inputs, with the highest priority given to Level 1, as these are the most transparent or reliable:               Level 1 Quoted prices for identical instruments in active markets.             Level 2 Quoted prices for similar instruments in active markets; quoted prices for identical or                             similar instruments in markets that are not active; and model-derived valuations in which                              all significant inputs are observable in active markets.             Level 3 Valuations derived from valuation techniques in which one or more significant inputs                            are unobservable.   Fair market values are provided by the Companys independent investment custodians that utilize third-party quotation services for the valuation of the fixed-income investment securities and money-market funds held. The Companys investment custodians are large money-center banks.        The following section describes the valuation methodologies used to measure different financial instruments at fair value, including an indication of the level in the fair value hierarchy in which the instrument is generally classified.   Fixed Income Securities Securities valued using Level 1 inputs include highly liquid government bonds for which quoted market prices are available.  Securities using Level 2 inputs are valued using pricing for similar securities, recently executed transactions, cash flow models with yield curves and other pricing models utilizing observable inputs. Most fixed income securities are valued using Level 2 inputs. Level 2 includes corporate bonds, municipal bonds, asset-backed securities and mortgage pass-through securities.   Equity Securities Level 1 includes publicly traded securities valued using quoted market prices.   Short-Term Investments The valuation of securities that are actively traded or have quoted prices are classified as Level 1. These securities include money market funds and U.S. Treasury bills. Level 2 includes commercial paper, for which all significant inputs are observable.    <h1 style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Assets measured at fair value on a recurring basis are summarized below:</h1>   <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="390" colspan="4" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:292.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> November 30, 2012</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="288" colspan="3" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:3in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Value Measurements Using</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 1</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 2</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 3</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Assets At Fair Value</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Assets:</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Fixed income securities at fair value</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                 -</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,934,015  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    6,934,015     </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Equity securities at fair value (includes derivatives)</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 452,278</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 452,278</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Short-term investments at fair value</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 262,333</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 262,333</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Total Assets</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $     714,611    </td> <td width="90" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,934,015  </td> <td width="96" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    7,648,626  </td></tr></table>     <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="390" colspan="4" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:292.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> May 31, 2012</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="288" colspan="3" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:3in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Value Measurements Using</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 1</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 2</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 3</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Assets At Fair Value</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Assets:</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Fixed income securities at fair value</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                 -</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,098,648  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,098,648  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Equity securities at fair value (includes derivatives)</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 484,274</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 484,274</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Short-term investments at fair value</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 991,875</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 991,875</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Total Assets</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $     1,476,149    </td> <td width="90" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,098,648  </td> <td width="96" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  7,574,797  </td></tr></table>     The Company had no assets or liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at either May 31, 2012 or at November 30, 2012.   During the three months ended November 30, 2012, the Company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:   <div align="center"> <table width="516" style="MARGIN:auto auto auto 31.5pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:34.65pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Proceeds</td> <td width="108" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Gains</td> <td width="108" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Losses</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $   132,723</td> <td width="109" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      7,161</td> <td width="107" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $     (1,418)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities (derivatives)</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 30,409</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 10,129</td> <td width="107" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (1,417)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Total</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $   163,132</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $    17,290</td> <td width="107" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  $     (2,835)</td></tr> <tr> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="108" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="1" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="107" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td></tr></table></div>   During the six months ended November 30, 2012, the company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:   <div align="center"> <table width="516" style="MARGIN:auto auto auto 31.5pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:34.65pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Proceeds</td> <td width="108" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Gains</td> <td width="108" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Losses</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $   172,439</td> <td width="109" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      9,004</td> <td width="107" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $     (1,418)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities (derivatives)</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 50,105</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 19,711</td> <td width="107" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (1,417)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Total</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $   222,544</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $    28,715</td> <td width="107" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  $     (2,835)</td></tr></table></div>

<h1 style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Note D Notes Payable and Advances from Related Party</h1>   The Company had the following unsecured notes payable to individuals and businesses as of November 30, 2012 and May 31, 2012 respectively:             <div align="center"> <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> November 30, 2012</td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> May 31, 2012</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party)</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     $      1,369,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     $     1,589,000 </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Secured demand note payable to individual; interest rate fixed @ 12%</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   15,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     15,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 222,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 62,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 175,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 105,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12%</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (214,162)</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (57,046)</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party)</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     3,500,000                </td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">                              3,500,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Notes payable</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $    5,066,838</td> <td width="103" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $    5,213,954</td></tr></table></div>     In accordance with the terms of the first round bridge-financing of $2.5 million on March 10, 2008, the holders of such notes were paid accrued interest-to date and issued 5% of the Company's common shares. Holders of the second round of bridge-financing notes of $1.0 million received 2% of the Company's common shares. Upon retirement of the notes subsequent to consummation of a qualified equity offering, the Company shall issue to the holders of the bridge financing notes additional Company common stock that, when added to the stock initially issued to the holders of the notes, will equal the noteholder's pro rata share of the applicable percentage of the outstanding common stock of the Company as follows: If the qualified financing consists of $50 million or more, the holders of such notes will receive 28% of the common stock of the Company that would otherwise be retained by the holders of the Company's common shares immediately prior to the financing; if the qualified financing is for an amount less than $50 million, the percentage will be reduced on a sliding scale to a fraction of 28% of the amount retained by the holders of the Company's common shares (where the numerator is the amount of financing and the denominator is $50 million).   Beginning September 10, 2008, because a qualified financing had not been completed, the Company became required under the terms of the bridge financing to issue 2.80% of the Company's outstanding common shares and shall issue 2.80% of the Company's outstanding common shares upon each six-month anniversary date thereof until retirement of the notes. The following table summarizes the common shares issued to those note holders.   <div align="center"> <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Date of Issuance</td> <td style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Shares Issued</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2008</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">      4,870,449</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2009</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 5,010,640</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2009</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 5,354,642</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2010</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 6,005,925</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2010</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 6,213,285</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2011</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 6,738,900</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2011</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 7,043,710</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2012</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 7,430,017</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2012</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 8,573,594</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 57,241,162</td></tr></table></div>   Pursuant to the terms of the Promissory Notes, the first two of 20 equal quarterly installments of principal and interest payable thereunder were to have been paid on December 10, 2008 and March 10, 2009 (the Initial Amortization Payments). As the result of upheavals and dislocations in the capital markets, the Company was unable to either refinance the indebtedness evidenced by the Promissory Notes or make the Initial Amortization Payments to the Holders when due; and an Event of Default (as defined in the Promissory Notes) occurred under the Promissory Notes as a result of the Companys failure to pay the Initial Amortization Payments within 14 days after same became due and payable.   On June 5, 2009 the Company entered into an agreement with the bridge lenders to forbear from exercising their rights and remedies arising from the Acknowledged Events of Default. As consideration for the forbearance, the Company issued 5,171,993 shares of Common stock, and pledged the stock of the Companys subsidiary, Crystal Mountain Water (CMW), as security for repayment of the loans.  The original repayment schedule called for quarterly payments of $224,515.  The Holders agreed that under the forbearance the Company may satisfy its obligation by increasing the quarterly payments by $67,185, (to a total of $291,700) for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage. In addition, the interest rate was increased to 17%.  Although the Company has failed to make the payment that was due September 10, 2009 and the payments that were due in the ensuing quarters, management has remained in close contact with the bridge lenders, providing reports regarding its efforts to refinance or otherwise repay the bridge loans.  To date, none of the bridge lenders has elected to pursue legal remedies.   In anticipation of a proposed financing and as a condition thereof, the Company and each of the bridge lenders entered into a Loan Modification Agreement dated February 25, 2012 which provided for modification of the Promissory Notes, including an extension of the term of the Promissory Notes, and Subscription Agreements in exchange for a partial cash payment to each bridge lender. To date, the proposed financing has not closed, and the Company has been unable to remit the partial payment.  On August 10, 2012, the Company entered into an agreement with the bridge lenders, pursuant to which the bridge lenders formally agreed to forbear from exercising their rights and remedies arising from the accumulated acknowledged events of default with respect to the bridge loans until such date. As consideration for this forbearance, the Company entered into an Amended and Restated General Hypothecation and Pledge Agreement dated August 9, 2012 (the August 2012 Pledge), but effective September 23, 2011, granting to the bridge lenders as security for the repayment of the loans a lien and security interest in all of the Companys shares of capital stock of First Surety Corporation.  Under the August 2012 Pledge, the bridge lenders acknowledge that the effectiveness of certain of the rights and remedies provided by such agreement may be subject to prior approval by the Office of the Commissioner of Insurance for the State of West Virginia. To date, none of the bridge lenders has elected to pursue legal remedies under the Promissory Notes or the August 2012 Pledge.   During the three and six months ended November 30, 2012 and the year ended May 31, 2012, a company owned by a board member provided consulting services.  This company provided services totaling $15,525 and $31,050 in the three and six months ended November 30, 2012 and $15,525 and $31,050 in the three and six months ended November 30, 2011.  Amounts owed to this company are treated as related party payables in the amounts $111,859 and $109,309 at November 30, 2012 and May 31, 2012.   Advances have been made to the Company by its principal shareholder and chief executive officer to fund ongoing operations under a pre-approved unsecured financing arrangement bearing interest at the rate of 12%.  The following table summarizes the activity under such arrangement for the three and six month periods ended November 30, 2012.   <div align="center"> <table style="MARGIN:auto auto auto -1pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="123" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three month period ended November 30, 2012</td> <td width="129" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six month period ended November 30, 2012</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Balance owed, beginning of period</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $         (6,323)</td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $         (57,046)</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Proceeds from borrowings</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">           225,436 </td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">           442,806 </td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Assumption of company debt</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 221,868</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Accrued payroll offsetting repayments</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                       - </td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   -</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Repayments</td> <td width="123" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         (433,275)</td> <td width="129" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">            (821,790) </td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Balance owed, end of period</td> <td width="123" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $       (214,162)</td> <td width="129" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $      (214,162)</td></tr></table></div>     Scheduled maturities and principal payments for each of the next five years ending November 30 are as follows:   <div align="center"> <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2013 (including demand notes)</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $   4,764,589</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2014</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 156,834</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2015</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 145,415</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2016 - 2017 </td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $   5,066,838</td></tr></table></div>

Note E Stockholders Equity   In the three month period ending November 30, 2012, the Company issued 1,002,000 shares of the Companys common stock in connection with new and continued borrowings totaling $762,000.  The shares were valued at approximately $.006930 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $6,944.   On October 1, 2012 the Company issued 719,543 shares of the Companys common stock in connection with the additional 2% stock dividend associated with Series B Preferred shares that were requested to be redeemed upon maturity.  The shares were valued at approximately $.0015375 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $11,063.   In the three month period ending November 30, 2012, the Company issued 8,573,594 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.018740 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $160,669.   On July 9, 2012 the Company issued 22,600,000 shares of the Companys common stock to employees and other individuals for services rendered.  The shares were valued at approximately $.002650 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $59,890.   In the three month period ending August 31, 2012, the Company issued 1,061,000 shares of the Companys common stock in connection with new and continued borrowings totaling $969,000.  The shares were valued at approximately $.003359 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $3,564.   On July 1, 2012 the Company issued 3,845,837 shares of the Companys common stock in connection with the additional 2% stock dividend associated with Series B Preferred shares that were requested to be redeemed upon maturity.  The shares were valued at approximately $.002845 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $10,941.

Note F - Preferred Stock   Redeemable Preferred Stock   On December 30, 2005, through a private placement, the Company issued 350 shares of 4% Non-Voting Series A Preferred Stock (Series A Preferred Stock), along with 1,050,000 warrants for common shares of Company stock as additional consideration, for a cash investment in the amount of $350,000, in connection with the Company's acquisition of FSC. Holders of Series A Preferred Stock are entitled to participate in FSC's partially collateralized bonding programs, subject to continuing satisfaction of underwriting criteria, based upon the bonding capacity of FSC attributable to capital reserves of FSC established with the subscription proceeds (i.e., bonding capacity equal to ten times subscription proceeds) and for so long as the subscriber holds the Series A shares. Holders of the Series A Preferred Stock are entitled to receive, when and as declared by the board of directors, cumulative preferential cash dividends at a rate of four percent of the $1,000 liquidation preference per annum (equivalent to a fixed annual rate of $40 per share). The Series A Preferred Stock ranks senior to the Company's common stock and pari passu with the Company's Series B Preferred and Series C Preferred Stock with respect to dividend rights and rights upon liquidation, dissolution or winding up of the Company. The holder may redeem the Series A Preferred Stock on or after the seventh anniversary of the Issue Date, if the holder provides a written statement to the Company that it will no longer require surety bonds issued by the Company's insurance subsidiary (FSC) under its partially collateralized bonding programs and, if no such surety bonds are then outstanding, the Company, at the option of the holder, will redeem all or any portion of the Series A Preferred Stock of such holder at a price per share equal to the Series A Preferred Stock Issue Price plus all accrued and unpaid dividends with respect to the shares of the Series A Preferred Stock of such holder to be redeemed. The conditional redemption shall not be available to any holder of Series A Preferred Stock for so long as surety bonds of the Company's insurance subsidiary issued on a partially collateralized basis remain outstanding for the benefit of such holder, and upon redemption, such holder shall no longer be eligible to participate in the partially collateralized bonding programs of the insurance subsidiary. The Company is authorized to issue up to 1,000,000 shares of the Series A Preferred Stock.  As of May 31, 2012, the Company has issued 2,675 shares of Series A Preferred Stock in exchange for cash investments in the amount of $2,675,000.  No shares were issued in the six month period ending November 30, 2012.   On December 30, 2005, through a private placement, the Company issued 3,980 shares of 8% Non-Voting Series B Convertible Preferred Stock (Series B Preferred Stock), along with 19,900,000 warrants for common shares of Company stock as additional consideration, for a cash investment in the amount of $2,985,000; and issued 4,890.599 shares of Series B Preferred Stock, along with 24,452,996 warrants for common shares of Company stock as additional consideration, for a conversion of $3,667,949 of indebtedness of the Company, in connection with the Company's acquisition of FSC. Holders of the Series B Preferred Stock are entitled to receive, when and as declared by the board of directors, cumulative preferential cash dividends at a rate of eight percent of the $1,000 liquidation preference per annum (equivalent to a fixed annual rate of $80 per share). The Series B Preferred Stock ranks senior to the Company's common stock and pari passu with the Company's Series A Preferred and Series C Preferred Stock with respect to dividend rights and rights upon liquidation, dissolution or winding up of the Company. Each share of the Series B Preferred Stock is convertible at the option of the holder, at any time after the original issue date, into 1,000 fully paid and non-assessable shares of the Company's common stock at a conversion price of $1.00 per common share. The Company may redeem the Series B Preferred Stock at any time after the first anniversary of the Original Issue Date at a price per share equal to the Series B Preferred Stock Face Amount plus all accrued and unpaid dividends with respect to the shares of the Series B Preferred Stock of such holder to be redeemed. To the extent that the Series B Preferred Stock has not been redeemed by the Company, the holder may redeem the Series B Preferred Stock on or after the fifth anniversary of the Original Issue Date at a price per share equal to the Series B Preferred Stock Face Amount plus all accrued and unpaid dividends with respect to the shares of the Series B Preferred Stock of such holder to be redeemed. The Company is authorized to issue up to 10,000 shares of the Series B Preferred Stock. The Company has not issued any additional shares of Series B Preferred Stock during this fiscal year.   The Companys outstanding Series B Preferred stock matured on December 30, 2010, meaning that the holders of the Series B Stock became entitled to request that the Company redeem their Series B Shares.  As of this report, the Company has received requests for redemption of 2,219 shares of Series B Preferred.  The aggregate amount to which the holders requesting redemption are entitled as of December 31, 2012, is $3,865,255.   Under the terms of the Series B Preferred Stock, upon receipt of such a request, the Companys Board was required to make a good faith determination regarding (A) whether the funds of the Company legally available for redemption of shares of Series B Stock are sufficient to redeem the total number of shares of Series B Stock to be redeemed on such date and (B) whether the amounts otherwise legally available for redemption would, if used to effect the redemption, not result in an impairment of the operations of the Insurance Subsidiary.  If the Board determines that there is a sufficiency of legally available funds to accomplish the redemption and that the use of such funds to affect the redemption will not result in an impairment of the operations of the Insurance Subsidiary, then the redemption shall occur on the Redemption Date.  If, however, the Board determines either that there are not sufficient funds legally available to accomplish the redemption or that the use of such funds to effect the redemption will result in an impairment of the operations of the Insurance Subsidiary, then (X) the Company shall notify the holders of shares that would otherwise have been redeemed of such fact and the consequences as provided in this paragraph, (Y) the Company will use those funds which are legally available therefor and which would not result in an impairment of the operations of the Insurance Subsidiary to redeem the maximum possible number of shares of Series B Stock for which Redemption Notices have been received ratably among the holders of such shares to be redeemed based upon their holdings of such shares, and (Z) thereafter, until such shares are redeemed in full, the dividends accruing and payable on such shares of Series B Stock to be redeemed shall be increased by 2% of the Series B Face Amount, with the amount of such increase (i.e., 2% of the Series B Face Amount) to be satisfied by distributions on each Dividend Payment Date of shares of Common Stock having a value (determined by reference to the average closing price of such Common Stock over the preceding 20 trading days) equal to the amount of such increase.  The shares of Series B Stock not redeemed shall remain outstanding and entitled to all the rights and preferences provided herein.  At any time thereafter when additional funds of the Company are legally available for the redemption of shares of Series B Stock and such redemption will not result in an impairment of operations of the Insurance Subsidiary, such funds will immediately be used to redeem the balance of the shares of Series B Stock to be redeemed.  No dividends or other distributions shall be declared or paid on, nor shall the Company redeem, purchase or acquire any shares of, the Common Stock or any other class or series of Junior Securities or Equal Ranking Preferred of the Company unless the Redemption Price per share of all shares for which Redemption Notices have been given shall have been paid in full, provided that the redemption price of any Equal Ranking Preferred subject to redemption shall be paid on a pari passu basis with the Redemption Price of the Series B Stock subject to redemption in accordance herewith.  Until the Redemption Price for each share of Series B Stock elected to be redeemed shall have been paid in full, such share of Series B Stock shall remain outstanding for all purposes and entitle the holder thereof to all the rights and privileges provided herein, and Dividends shall continue to accrue and, if unpaid prior to the date such shares are redeemed, shall be included as part of the Redemption Price.    On March 8, 2011, the Companys Board of Directors determined based on the criteria established under the terms of the Series B Preferred Stock that there were insufficient funds available for the redemption of Series B Stock.    For the three months ended November 30, 2012, the Company experienced a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $651,072 as compared with a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $491,418 for the three months ended November 30, 2011.   For the six months ended November 30, 2012, the Company experienced a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $1,123,026 as compared with a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $649,759 for the six months ended November 30, 2011.    Equity Preferred Stock   As a means of alleviating obligations associated with the Company's Series B Preferred Stock, which by its terms matured at the end of 2010, management proposed a recapitalization to assist in stabilizing the financial position of the Company. The Companys Certificate of Incorporation provides for two classes of capital stock, known as common stock, $0.0001 par value per share (the Common Stock), and preferred stock, $0.0001 par value per share (the Preferred Stock). The Companys Board is authorized by the Certificate of Incorporation to provide for the issuance of the shares of Preferred Stock in series, and by filing a certificate pursuant to the applicable law of the State of Delaware, to establish from time to time the number of shares to be included in such series and to fix the designations, preferences and rights of the shares of each such series and the qualifications, limitations and restrictions thereof. Board deemed it advisable to designate a Series C Preferred Stock and fixed and determined the preferences, rights, qualifications, limitations and restrictions relating to the Series C Preferred Stock as follows:   1.                  Designation.  The shares of such series of Preferred Stock are designated Series C Preferred Stock (referred to herein as the Series C Stock).  The date on which the first share of Series C Stock is issued shall hereinafter be referred to as the Original Issue Date. 2.                  Authorized Number.  The number of shares constituting the Series C Stock are 10,000. 3.                  Ranking.  The Series C Stock ranks, (a) as to dividends and upon Liquidation senior and prior to the Common Stock and all other equity securities to which the Series C ranks prior, with respect to dividends and upon Liquidation (collectively, Junior Securities), (b) pari passu with the Corporations Series A Preferred Stock, par value $0.0001 per share (the Series A Stock), the Corporations Series B Stock, and any other series of Preferred Stock subsequently established by the Board with equal ranking (any such other series of Preferred Stock, together with the Series C Stock, the Series B Stock and Series A Stock are collectively referred to as the Equal Ranking Preferred) and (c) junior to any other series of Preferred Stock subsequently established by the Board with senior ranking.   4.                  Dividend Accrual and Payment.  The holders of the Series C Stock shall be entitled to receive, in preference to the holders of Junior Securities, dividends (Dividends) on each outstanding share of Series C Stock at the rate of 8% per annum of the sum of (i) the Series C Face Amount plus (ii) an amount equal to any accrued, but unpaid, dividends on such Series C Stock, including for this purpose the exchanged Series B Amount outstanding with respect to such Series C Stock.  For purposes hereof, the Series B Amount means an amount equal to the dividend that would have accrued on such Series C Stock held by such holder from and after the Series B Original Issue Date applicable to such share of Series C Stock, through the Original Issue Date as if such Series C Stock had been issued on such Series B Original Issue Date, less all amounts thereof distributed by the Corporation with respect to such Series C Stock.  Dividends shall be payable quarterly in arrears on each January 1, April 1, July 1 and October 1 following the Original Issue Date, or, if any such date is a Saturday, Sunday or legal holiday, then on the next day which is not a Saturday, Sunday or legal holiday (each a Dividend Payment Date), as declared by the Board and, if not paid on the Dividend Payment Date, shall accrue.  Amounts available for payment of Dividends (including for this purpose the Series B Amount) shall be allocated and paid with respect to the shares of Series C Preferred and any other Equal Ranking Preferred, first, among the shares of Equal Ranking Preferred pro rata in accordance with the amounts of dividends accruing with respect to such shares at the current Dividend Payment Date, and, then, any additional amounts available for distribution in accordance with the accrued, but unpaid, dividends (and the Series B Amount then outstanding) at each prior Dividend Payment Date, in reverse chronological order, with respect to all shares of the Equal Ranking Preferred then outstanding in accordance with amounts accrued, but unpaid.  For purposes hereof, the term Series B Original Issue Date shall mean, with respect to any share of Series C Stock issued by the Corporation in exchange for a share of Series B Stock, the date on which the Corporation originally issued such share of Series B Stock.  The Recapitalization consisted of the exchange of Series B Shares for a combination of Series C Shares and Common Stock.  For each Series B Share, the participating holder received (i) one Series C Share and (ii) 2,000 shares of JFG Common Stock (for no additional consideration).    For the year ending May 31, 2010, 6,805 shares of Series B Stock were surrendered and exchanged for 6,805 shares of Series C Stock. This exchange amounted to $6,269,051 of carrying value of Series B stock being exchanged for Series C and Common Stock. 13,609,872 shares of Common Stock were issued to the Series C Stock holders at the rate of 2,000 Common shares for each exchanged Series B Stock, with the related cost associated with the Common issuance offsetting the Series C carrying value by $265,120. The shares were valued at approximately $.01948 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction.  Series C stock may be redeemed by the Company but does not have a fixed maturity date and, thus, is classified as permanent equity.    The accrual of dividends on the equity preferred stock resulted in a charge to common stockholders equity of $228,373 and $449,847 for the three and six month periods ending November 30, 2012, as compared with a charge to common stockholders equity of $210,936 and $415,500 for the three and six month periods ending November 30, 2011.    Dividend Preference and Accretion   The Series A Shares are entitled to receive cumulative dividends at the rate of 4% per annum.   The Series B Shares have an 8% per annum compounding dividend preference, are convertible into Common Shares of JFG at the option of the holders at a conversion price of $1.00 per Share (as adjusted for dilution) and, to the extent not converted, must be redeemed by the Corporation at any time after December 31, 2010 at the option of the holder.  Any such redemption is subject to legal constraints, such as the availability of capital or surplus out of which to pay the redemption, and to a determination by our Board of Directors that the redemption will not impair the operations of First Surety.   The Series C Shares issued in the Recapitalization have the same 8% per annum compounding dividend preference and carry over from the Series B Shares the same accrued but unpaid dividends.  While dividends had never been declared on the Series B shares, they had been accrued, increasing the dividend preference and the redemption price and liquidity preference of such shares and increasing the liability represented thereby based upon the Series B Shares fixed maturity date.  The accrued (but undeclared) dividends associated with the Series C exchange amounted to $2,295,624 and are included in the total amount exchanged for Series C Shares.  Unlike the Series B Shares with their fixed maturity date, the Series C Shares are permanent equity, with accruing dividends only increasing the preference amount that must be satisfied before junior securities may participate in dividends or on liquidation.  Accordingly, the effect of the accrual of dividends with respect to the Series C Shares on the Companys balance sheet is to increase the aggregate claim of the Series C Shares on the equity of the corporation and to increase the deficit in common equity, while having no effect on the net equity of the corporation as a whole.  The entitlement of the Series C Shares to a priority in relation to junior securities with respect to dividends and on liquidation does not create an obligation to the Company and therefore no liability is recorded until the dividends are declared by the Board of the Company.  The Series C Shares are pari passu with the Corporations Series A Preferred Stock and Series B Shares (to the extent any remain outstanding following the Recapitalization) and no dividends or other distributions will be paid upon Common Shares or any other class of Shares that is junior in priority to the Series C Preferred while dividends are in arrears.  In addition, the Series C Shares are convertible into Common Shares of JFG at the option of the holders at a conversion price of $0.10 per Share. The Series C Shares may be redeemed by the Corporation, at its option, when it is in a financial position to do so.    Holders of over 70% of the outstanding Series B Preferred Shares elected to participate in the recapitalization. Those Series B Preferred Shareholders that chose not to convert at this time are listed in the Liabilities section of the Balance Sheet, and therefore the accretion and dividends associated with the Series B stock after November 30, 2009 are deductions from net income.  As the redemption date on the Series B shares got closer, it became apparent that it was unlikely that the shares would be converted to common at $1.00, and thus the classification was changed. Dividends on Series B mandatorily redeemable preferred stock deducted from net income amounted to $94,869 for the three-month period ended November 30, 2012 and $186,871 for the six month period ending November 30, 2012. The remaining Series B shares not converted were accreted from carrying value to the face amount for the 5 year period from the date of issuance.  Series C stock has no accretion. There were no shares of Series B Stock surrendered or exchanged in the six month period ending November 30, 2012.   During the year ended May 31, 2012, two holders of Series A stock released all of their outstanding bonds held with FSC. The shares of these Series A Preferred shareholders are listed in the liability section of the Balance Sheet in the amount of $1,453,581, which consists of $1,126,000 face value of stock and $327,581 in dividends payable. The dividends associated with these shares of Series A stock are a deduction from net income in the amount of $14,509 and $28,719 for the three and six month periods ended November 30, 2012. There was no accretion on these shares of Series A stock.   As of November 30, 2012 the Company has chosen to defer payment of dividends on the Series A Preferred Stock with such accrued and unpaid dividends amounting to $657,252 through November 30, 2012.   As of November 30, 2012 the Company has chosen to defer payment of dividends on the Series B and Series C Preferred Stock with such accrued and unpaid dividends amounting to $1,982,617 and $4,749,028 through November 30, 2012.

Note G Commitments, Contingencies, and Material Agreements   As of November 30, 2012, the Company had accrued and withheld approximately $207,000 in noncurrent Federal payroll taxes and approximately $29,000 in estimated penalties and interest, which are reflected in the financial statements as other liabilities.  Management is in discussion with the IRS and intends to satisfy this obligation as soon as possible.   As of November 30, 2012, the Company had accrued and withheld approximately $41,000 in State of West Virginia payroll withholdings and approximately $9,900 in interest and penalties, which are reflected in the accompanying financial statements as other liabilities.  In August 2012 the Company entered into a payment plan with the State of West Virginia which will satisfy this obligation in full over a 15 month payment period.

Note H Segment Reporting   The Company has two reportable segments, investment advisory services and surety insurance products and services.  The following table presents revenue and other financial information by industry segment.   <div align="center"> <table width="624" style="MARGIN:auto 6.75pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0" align="left"> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="277" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:207.45pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     Three Month Period Ended</td></tr> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Industry Segment</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     November 30,    2012</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> November 30,     2011</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Revenues:</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $           43,786</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $           57,695</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    296,756</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                   266,416</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total revenues</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $         340,542</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $         324,111</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net Income (Loss):</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $         (13,124)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $            5,115</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    57,172 </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    7,640 </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                 (676,368)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                 (472,213)</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total net income (loss)</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">       $       (632,320)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">       $       (459,458)</td></tr></table></div>   <div align="center"> <table width="624" style="MARGIN:auto 6.75pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0" align="left"> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="277" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:207.45pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     Six Month Period Ended</td></tr> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Industry Segment</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     November 30,    2012</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  November 30,     2011</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Revenues:</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $         102,708</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $         133,311</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    622,211</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                   847,564</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total revenues</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $         724,919</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     $         980,875</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net Income (Loss):</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $               4,763</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $            30,028</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    184,835 </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                   336,406 </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">               (1,275,507)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                 (952,933)</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total net income (loss)</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">       $         (1,085,909)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">      $       (586,499)</td></tr></table></div>

Note I Reinsurance   The Company limits the maximum net loss that can arise from large risks by reinsuring (ceding) certain levels of such risk with reinsurers.  Ceded reinsurance is treated as the risk and liability of the assuming companies.  The Company cedes insurance to other companies and these reinsurance contracts do not relieve the Company from its obligations to policyholders.   Effective April 1, 2009, FSC entered into a reinsurance agreement with various syndicates at Lloyds of London (Reinsurer) for its coal reclamation surety bonding programs.  The agreement has been renewed annually with the Reinsurer, with the most recent renewal effective July 1, 2012.  The reinsurance agreement is an excess of loss contract which protects the Company against losses up to certain limits over stipulated amounts and can be terminated by either party by written notice of at least 90 days prior to any July 1.  The contract calls for a premium rate of 35% subject to a minimum premium $490,000.  Deposits are made to the reinsurers quarterly in arrears in equal amounts of $140,000.  At November 30, 2012 and May 31, 2012, the Company had prepaid reinsurance premiums of $175,857 and $243,877 and ceded reinsurance deposited of $18,250 and $42,458.    At the close of the contract year ended June 30, 2012, the Company had written $407,274 in ceded premium on coal reclamation surety bonds.  In order to meet the contract minimum of $490,000 of ceded premium written, the Company had to record an additional $82,726 in ceded premium at June 30, 2012.   There were no ceded losses and LAE expenses for the six months ended November 30, 2012 or 2011.   The effects of reinsurance on premium written and earned for the three and six month periods ending November 30, 2012 are as follows;   <table width="77%" style="MARGIN:auto auto auto 58.05pt; WIDTH:77.34%; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2012 - Written</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2012 -    Earned</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2011 - Written</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2011 -    Earned</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Direct</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      130,757</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    326,953</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      37,176</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    292,206</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Ceded</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $        43,155</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    108,828</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      11,375</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      97,875</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $        87,602</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    218,125</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      25,801</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    194,331</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr></table>   <table width="77%" style="MARGIN:auto auto auto 58.05pt; WIDTH:77.34%; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2012 - Written</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2012 -    Earned</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2011 - Written</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2011 -    Earned</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Direct</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      480,959</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    660,612</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      406,246</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    699,465</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Ceded</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      234,290</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    302,311</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      137,926</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    237,590</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      246,669</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    358,301</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      268,320</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    461,875</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr></table>     Under the terms of its reinsurance agreement, the Company is entitled to a No Claims Bonus from the reinsurers for each claim year in which no claims are received.  The bonus is 20% of the annual reinsurance premium and is to be recorded upon the completion of each contract year.  On August 31, 2011 the Company recorded receipt of $213,281 from its reinsurers representing the cumulative No Claims Bonus under the terms of its reinsurance agreement for the claim years ending June 30, 2010 and June 30, 2011.  For the contract year ended June 30, 2012, the Company recorded a No Claims Bonus receivable in the amount of $98,000.  The No Claims Bonus is not included in the analysis of written and earned premium above.

NOTE J - Stock-Based Compensation   On June 30, 2009 the compensation committee of the board of directors awarded 10,000,000 incentive stock options to acquire common shares at an exercise price of four cents ($.04) per share, of which 4,700,000 shares vested immediately and the remaining 5,300,000 options vested over the next three years ending in June 2011. The term of the options is five years and expires in June 2014.

Note K Subsequent Events   Subsequent to November 30, 2012, the Company extended borrowings of $25,000 from individuals to fund ongoing operation and made no repayments on existing debt.  Such borrowings were obtained under a demand note bearing an interest rate of 10%.  This borrowing included the issuance of 25,000 shares of its common stock as additional consideration.  Additionally, the Company obtained borrowings of $274,560 from its principal shareholder and chief executive officer under its pre-approved financing arrangement bearing interest at the rate of 12% and made repayments totaling $87,075.  After taking into account the net accrued payroll owed that is to be offset against these borrowings, the balance owed to the principal shareholder is $27,025 at the date of this filing.   On December 30, 2012, the Company elected to continue to defer payment of dividends on its Series A Preferred Stock, Series B Preferred Stock and Series C Preferred Stock, with such cumulative accrued and unpaid dividends amounting to $690,848, $2,079,398 and $4,982,007, respectively.   On January 1, 2013 the Company issued 2,434,098 shares of common stock as additional 2% dividend to holders of Series B Preferred that had requested redemption.

The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on November 30, 2012.   <table width="624" style="WIDTH:6.5in; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Amortized   Cost</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Gains</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Losses</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Market Value</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> State and municipal securities</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     $    2,672,253     </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $        71,228        </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $            10,120      </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      2,733,361      </td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   Equity securities </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 494,107</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 8,495</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 37,624</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 464,978</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Derivatives</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (5,347)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (7,546)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (193)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (12,700)</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Foreign obligations</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 202,997</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> -     </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 380</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 202,617    </td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> U.S. government agency mortgage-backed securities</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 3,825,265    </td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  178,154</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 5,382</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 3,998,037</td></tr> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">    </td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $   7,189,275</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      250,331</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $          53,313</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      7,386,293</td></tr></table>

The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on May 31, 2012.   <table width="624" style="WIDTH:6.5in; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Amortized   Cost</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Gains</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Unrealized Losses</td> <td width="111" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Market Value</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> State and municipal securities</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $     2,077,399</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $               16,051</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $           6,110</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      2,087,340</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   Equity securities </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 533,669</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 15,176</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 52,377</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 496,468</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Derivatives</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (14,549)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (2,344)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (4,699)</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (12,194)</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Foreign obligations</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 205,247</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> -</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 9,997</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 195,250</td></tr> <tr style="HEIGHT:0.3in"> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> U.S. government agency mortgage-backed securities</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">         3,632,782</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">             185,140</td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">           1,864       </td> <td width="111" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; HEIGHT:0.3in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">      3,816,058</td></tr> <tr> <td width="178" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:133.75pt; PADDING-RIGHT:5.75pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.6pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     $     6,434,548</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $            214,023</td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $         65,649       </td> <td width="111" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.75pt; WIDTH:83.55pt; PADDING-RIGHT:5.75pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      6,582,922</td></tr></table>

<h1 style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">Assets measured at fair value on a recurring basis are summarized below:</h1>   <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="390" colspan="4" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:292.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> November 30, 2012</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="288" colspan="3" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:3in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Value Measurements Using</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 1</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 2</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 3</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Assets At Fair Value</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Assets:</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Fixed income securities at fair value</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                 -</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,934,015  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    6,934,015     </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Equity securities at fair value (includes derivatives)</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 452,278</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 452,278</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Short-term investments at fair value</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 262,333</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 262,333</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Total Assets</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $     714,611    </td> <td width="90" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,934,015  </td> <td width="96" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    7,648,626  </td></tr></table>     <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="390" colspan="4" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:292.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> May 31, 2012</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="288" colspan="3" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:3in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Fair Value Measurements Using</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 1</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 2</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Level 3</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Assets At Fair Value</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Assets:</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Fixed income securities at fair value</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                 -</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,098,648  </td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,098,648  </td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Equity securities at fair value (includes derivatives)</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 484,274</td> <td width="90" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 484,274</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Short-term investments at fair value</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 991,875</td> <td width="90" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="96" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 991,875</td></tr> <tr> <td width="205" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:153.9pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Total Assets</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $     1,476,149    </td> <td width="90" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:67.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  6,098,648  </td> <td width="96" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:1in; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $                   -</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $  7,574,797  </td></tr></table>

During the three months ended November 30, 2012, the Company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:   <div align="center"> <table width="516" style="MARGIN:auto auto auto 31.5pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:34.65pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Proceeds</td> <td width="108" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Gains</td> <td width="108" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Losses</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $   132,723</td> <td width="109" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      7,161</td> <td width="107" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $     (1,418)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities (derivatives)</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 30,409</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 10,129</td> <td width="107" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (1,417)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Total</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $   163,132</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $    17,290</td> <td width="107" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  $     (2,835)</td></tr> <tr> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="108" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="1" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td> <td width="107" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; BACKGROUND-COLOR:transparent; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8"></td></tr></table></div>   During the six months ended November 30, 2012, the company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:   <div align="center"> <table width="516" style="MARGIN:auto auto auto 31.5pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:34.65pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Gross Proceeds</td> <td width="108" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Gains</td> <td width="108" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81pt; PADDING-RIGHT:5.4pt; HEIGHT:34.65pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   Gross Realized Losses</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities</td> <td width="102" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $   172,439</td> <td width="109" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $      9,004</td> <td width="107" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $     (1,418)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Equity securities (derivatives)</td> <td width="102" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 50,105</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 19,711</td> <td width="107" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (1,417)</td></tr> <tr style="HEIGHT:18.5pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> Total</td> <td width="102" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:76.5pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $   222,544</td> <td width="109" colspan="2" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:81.9pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   $    28,715</td> <td width="107" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:80.1pt; PADDING-RIGHT:5.4pt; HEIGHT:18.5pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  $     (2,835)</td></tr></table></div>

The following table presents revenue and other financial information by industry segment.   <table width="624" style="MARGIN:auto 6.75pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0" align="left"> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="277" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:207.45pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     Three Month Period Ended</td></tr> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Industry Segment</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     November 30,    2012</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> November 30,     2011</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Revenues:</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $           43,786</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $           57,695</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    296,756</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                   266,416</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total revenues</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $         340,542</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $         324,111</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net Income (Loss):</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $         (13,124)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $            5,115</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    57,172 </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    7,640 </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                 (676,368)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                 (472,213)</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total net income (loss)</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">       $       (632,320)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">       $       (459,458)</td></tr></table>                                                                   <table width="624" style="MARGIN:auto 6.75pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0" align="left"> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="277" colspan="2" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:207.45pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     Six Month Period Ended</td></tr> <tr style="PAGE-BREAK-INSIDE:avoid"> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Industry Segment</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     November 30,    2012</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  November 30,     2011</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Revenues:</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $         102,708</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $         133,311</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    622,211</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                   847,564</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                               -    </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total revenues</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         $         724,919</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     $         980,875</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net Income (Loss):</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Investment advisory</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">        $               4,763</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $            30,028</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Surety insurance</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                    184,835 </td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                   336,406 </td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Corporate </td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">               (1,275,507)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                 (952,933)</td></tr> <tr> <td width="347" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:260.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  Total net income (loss)</td> <td width="146" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:109.2pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">       $         (1,085,909)</td> <td width="131" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:98.25pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">      $       (586,499)</td></tr></table>

The effects of reinsurance on premium written and earned for the three and six month periods ending November 30, 2012 are as follows;   <table width="77%" style="MARGIN:auto auto auto 58.05pt; WIDTH:77.34%; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2012 - Written</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2012 -    Earned</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2011 - Written</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three Month Period Ending November 30, 2011 -    Earned</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Direct</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      130,757</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    326,953</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      37,176</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    292,206</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Ceded</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $        43,155</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    108,828</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      11,375</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      97,875</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $        87,602</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    218,125</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      25,801</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    194,331</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr></table>   <table width="77%" style="MARGIN:auto auto auto 58.05pt; WIDTH:77.34%; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2012 - Written</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2012 -    Earned</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2011 - Written</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six Month Period Ending November 30, 2011 -    Earned</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Direct</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      480,959</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    660,612</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      406,246</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    699,465</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Ceded</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      234,290</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    302,311</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      137,926</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    237,590</td></tr> <tr> <td width="12%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:12%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Net</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.82%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      246,669</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    358,301</td> <td width="21%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:21.8%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $      268,320</td> <td width="22%" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:22.58%; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $    461,875</td></tr></table> The Company had the following unsecured notes payable to individuals and businesses as of November 30, 2012 and May 31, 2012 respectively:             <div align="center"> <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> November 30, 2012</td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> May 31, 2012</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party)</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">     $      1,369,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     $     1,589,000 </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Secured demand note payable to individual; interest rate fixed @ 12%</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">   15,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     15,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 222,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 62,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 175,000</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> 105,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12%</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (214,162)</td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> (57,046)</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party)</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">     3,500,000                </td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">                              3,500,000</td></tr> <tr style="HEIGHT:0.2in"> <td width="266" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:199.75pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Notes payable</td> <td width="27" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:20.4pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="104" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.9pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $    5,066,838</td> <td width="103" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom"> $    5,213,954</td></tr></table></div> The following table summarizes the common shares issued to those note holders.   <div align="center"> <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Date of Issuance</td> <td style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Shares Issued</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2008</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">      4,870,449</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2009</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 5,010,640</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2009</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 5,354,642</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2010</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 6,005,925</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2010</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 6,213,285</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2011</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 6,738,900</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2011</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 7,043,710</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> March 10, 2012</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 7,430,017</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> September 10, 2012</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 8,573,594</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 57,241,162</td></tr></table></div> The following table summarizes the activity under such arrangement for the three and six month periods ended November 30, 2012.   <div align="center"> <table style="MARGIN:auto auto auto -1pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="123" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Three month period ended November 30, 2012</td> <td width="129" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Six month period ended November 30, 2012</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Balance owed, beginning of period</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $         (6,323)</td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $         (57,046)</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Proceeds from borrowings</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">           225,436 </td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">           442,806 </td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Assumption of company debt</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 221,868</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Accrued payroll offsetting repayments</td> <td width="123" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">                       - </td> <td width="129" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   -</td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Repayments</td> <td width="123" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">         (433,275)</td> <td width="129" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">            (821,790) </td></tr> <tr> <td width="221" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:166.1pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> Balance owed, end of period</td> <td width="123" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:92.55pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">   $       (214,162)</td> <td width="129" style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:96.65pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">    $      (214,162)</td></tr></table></div> Scheduled maturities and principal payments for each of the next five years ending November 30 are as follows:   <div align="center"> <table style="BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2013 (including demand notes)</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $   4,764,589</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2014</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 156,834</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2015</td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 145,415</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> 2016 - 2017 </td> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> -</td></tr> <tr> <td style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top">  </td> <td style="BORDER-BOTTOM:windowtext 1.5pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="top"> $   5,066,838</td></tr></table></div> 16000 -22000 235000 271000

1220000

1440000

651000

1123000

3500000

15000000

0.1

0.17

0 224515 0 0 0 0 67185 0 0 0 291700 0 0.07 0.28 0.028 2672253 71228 10120 2733361

494107

8495

37624

464978

-5347 -7546 -193 -12700 202997 0 380 202617

3825265

178154

5382

3998037

7189275 250331 53313 7386293 2077399 16051 6110 2087340

533669

15176

52377

496468

-14549 -2344 -4699 -12194 205247 0 9997 195250

3632782

185140

1864

3816058

6434548 214023 65649 6582922 262333 991875

6934015

452278 452278 262333 262333 714611 6934015 7648626

6098648

484274 484274 991875 991875 1476149 6098648 0 7574797 0 132723 7161 -1418 172439 9004 -1418 30409 10129 -1417 163132 17290 -2835 50105 19711 -1417 222544 28715 -2835

1369000

1589000

15000 15000 222000 62000 175000 105000

-214162

-57046

3500000 3500000 5066838 5213954 0.1 75000 0.12 0.14 0.1 0.12 360000 2500000 0.05 1000000 0.02 50000000 0.28 50000000 50000000 4870449 5010640 5354642 6005925 6213285 6738900 7043710 7430017 8573594 5171993 224515 67185 291700 0.17 15525 31050 15525 31050 -6323 -57046 0 0 225436 442806 0 221868 0 0 -433275 -821790 -214162 -214162 0.12 0.12

111859

109309

4764589 156834 145415 0 5066838 350 1050000

350000

1000

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Revenue from insurance services, including net premiums earned, gain on sale of insurance block, agency management fees and insurance contract fees and commissions. Investment advisory Fees earned for providing investment advice and research to customers. Such services may include the investment management of mutual funds and separate accounts. Common Stock Par Value Per Share. Face amount or stated value of common stock per share; generally not indicative of the fair market value per share. Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party) Assets measured at fair value on a recurring basis Amortized Cost And Estimated Market Value Of Bonds And Equity Securities NET DECREASE IN CASH NET DECREASE IN CASH Costs of mortgaged-backed securities acquired Unearned premium Change in the amount of premiums written on insurance contracts that have not been earned during the period. Mandatorily redeemable Series B Redeemable Preferred Stock, shares authorized The maximum number of an additional series of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. Mandatorily redeemable Series A Redeemable Preferred Stock, shares issued Total number of mandatorily redeemable series A preferred shares issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. 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The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. Avergage quoted closing price per share Avergage quoted closing price per share Demand notes 2016 - 2017 Scheduled maturities and principal payments Scheduled maturities: Proceeds from borrowings, The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt. Notes Payable and Advances from Related Party Bridge Lenders: Interest rate on unsecured demand notes payable to individuals and others. Interest rate stated in the contractual debt agreement. Interest rate on unsecured demand notes payable to individuals and others Interest rate stated in the contractual debt agreement. 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Net unrealized gain (loss) attributable to available-for-sale investments recognized in other comprehensive income (Loss) Net loss attributable to common stockholders Incurred policy losses Total Revenues Total Revenues Series C Preferred Stock, Par Value Series A Preferred Stock, shares outstanding Aggregate share number for all nonredeemable series A preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. Mandatorily redeemable Series B Redeemable Preferred Stock,Share liquidation value The per share liquidation preference (or restrictions) Mandatorily redeemable Series B preferred stock that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. Mandatorily redeemable Series B Redeemable Preferred Stock, par value Face amount or stated value per share of additional series of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,549 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; stated liquidation value of $1,000 per share Aggregate value of mandatorily redeemable preferred stock which the Company has issued and which is outstanding as of the balance sheet date. A financial instrument issued in the form of shares is mandatorily redeemable if it embodies an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur. A financial instrument that embodies a conditional obligation to redeem the instrument by transferring assets upon an event not certain to occur becomes mandatorily redeemable and, therefore, becomes a liability if that event occurs, the condition is resolved, or the event becomes certain to occur. A mandatorily redeemable financial instrument is classified as a liability unless the redemption is required to occur only upon the liquidation or termination of the entity. Mandatorily redeemable Series B Preferred Stock, $.0001 par value per share; 3,136 shares authorized; 2,817 shares issued and outstanding at November 30, 2012 and May 31, 2012; stated liquidation value of $1,000 per share Aggregate value of mandatorily redeemable preferred stock which the Company has issued and which is outstanding as of the balance sheet date. A financial instrument issued in the form of shares is mandatorily redeemable if it embodies an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur. A financial instrument that embodies a conditional obligation to redeem the instrument by transferring assets upon an event not certain to occur becomes mandatorily redeemable and, therefore, becomes a liability if that event occurs, the condition is resolved, or the event becomes certain to occur. 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Does not include preferred shares that have been repurchased Continued borrowings total Continued borrowings total Second round bridge finance Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Percentage of common shares towards interest Percentage of common shares towards interest Fair Market Value Increased percentage of outstanding common stock issued to bridge finance lenders Increased percentage of outstanding common stock issued to bridge finance lenders. 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The amount of net earned premiums during the period Net Income (Loss): Series A Share cumulative dividend rate Rate of cumulative dividends on Preferred stock Exchange value of Series B into Series C Stock Exchange value of Series B into Series C Stock Issue of 8% non voting Series A Preferred Stock shares through private placement Issue of 8% non voting Series A Preferred Stock shares through private placement Notes payable under bridge finance to related party Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Notes Payable and Advances from Related Party Notes Payable Parentheticals: Secured demand note payable to individual; interest rate fixed @ 12% Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. 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Shares issued include shares outstanding and shares held in the treasury Demand notes bearing interest rate minimum range Demand notes bearing interest rate minimum range Subsequent Events borrowings and shares issued: Common stock issued for services rendered Common stock issued for services rendered unsecured notes payable to related party The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Investments and Fair Value Disclosures Bonds and Equity Securities STOCKHOLDERS EQUITY Net income (loss), three month period ended August 31, 2012 The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes. Series C Preferred Amount and APIC Net cash flows used in financing activities Net cash flows used in financing activities Repayment of related party debt Net realized investment gains Parentheticals Stockholders' Equity (Deficit) Cash Entity Well-known Seasoned Issuer Defer payment of dividends on Series A Preferred Stock which is accrued and unpaid Defer payment of dividends on Series A Preferred Stock which is accrued and unpaid Interest rate on borrowings from principal shareholder and CEO Interest rate on borrowings from principal shareholder and CEO Net Net Contract minimum of ceded premium written Contract minimum of ceded premium written Written ceded premium on coal reclamation surety bonds Written ceded premium on coal reclamation surety bonds No Claims bonus receivable No Claims bonus receivable as on the date. Total revenues: Total revenues: Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. Payroll withholdings in State of West Virginia Payroll withholdings in State of West Virginia Conversion price of Series C into common stock Conversion price of Series C into common stock Amount of Series B preferred stock redemption The redemption (or callable) amount of an additional series of currently redeemable preferred stock. Includes amounts representing dividends not currently declared or paid but which will be payable under the redemption features or for which ultimate payment is solely within the control of the issuer. Series B Preferred Stock value, Value of each additional class of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity. Series A preferred stock shares issued. Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt Value of Common stock issued Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. Amounts owed to related party Balance owed, beginning of period Transactions with related party during the financial reporting period Notes Payable and Advances from Related Party Bridge Financing: Interest rate on unsecured short term advances Interest rate stated in the contractual debt agreement. Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Increase in quartely payment towards loan Increase the quarterly payments for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage. Advances Made To The Company By Its Principle And Share Holders The entire tabular disclosure is about Scheduled maturities and principal payments. Notes Payable And Advances From Related Party Tables Subsequent Events {1} Subsequent Events Preferred Stock Recent Accounting Pronouncements {1} Recent Accounting Pronouncements Accrued dividends of Series C equity preferred stock Interest paid Net cash flows from (used in) investing activities Net cash flows from (used in) investing activities Related party accounts payable Amortization of premium Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Reclassification adjustment for realized (gain) loss included in net income (Loss) Depreciation Series C Preferred Stock, shares authorized Furniture, automobile, and equipment, net of accumulated depreciation of $107,959 and $102,616, respectively Extended borrowings from individuals The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a set, unchanging rate. Direct. Revenues. Holders of over Percentage of Series B shares elected to participate in Recaptilization Holders of over Percentage of Series B shares elected to participate in Recaptilization Accrued (undeclared) Series C dividends Aggregate amount of cumulative preferred dividends in arrears Preferred Stock Dividend Preference and Accretion: JFG common stock (for no additional consideration) JFG common stock (for no additional consideration) Preferred stock Par Value Per Share Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. Dividends on Series B mandatorily redeemable preferred stock deducted from net income Dividends on Series B mandatorily redeemable preferred stock deducted from net income Share holders equities Series B Preferred Stock: Interest rate. Interest rate stated in the contractual debt agreement. Notes Payable and Advances from Related Party Shares: Denominator of financing Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Interest rate on secured demand note payable to individuals Interest rate stated in the contractual debt agreement. Equity securities (derivatives). This item represents, as of the balance sheet date of gross realized gains and losses on closed derivative transactions- clovered calls Investments and Fair Value Disclosures Assets STOCKHOLDERS EQUITY Gross Unrealized Gains Interest payable on loan Amount required to be paid on bridge loan, agreement was subsequently entered into with the bridge lenders on modifying payment terms including increasing the interest rate on the loans Accrued dividends of Series C equity preferred stock, Issuance of common stock as additional consideration for financing arrangements, Statement of Stockholders Equity Proceeds from related party debt Net Income (Loss) Attributable to Common Stockholders Investment advisory services Common Stock, shares authorized LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Document Fiscal Year Focus Balance owed to Principal Shareholder Balance owed to Principal Shareholder Earned: Direct Reinsurance Agreement Ceded Premium: Receipt of cumulative no claims bonus Receipt of cumulative no claims bonus as on the date. Deposits to reinsurers quarterly in arrears in equal amounts Deposits to reinsurers quarterly in arrears in equal amounts Number of common stock shares issued to Series C Stockholders Number of common stock shares issued to Series C Stockholders Series A preferred stock shares authorized. Aggregate amount of each class of warrants or rights outstanding Avergage quoted closing price per share issued Avergage quoted closing price per share issued Share holders equities Common Stock Interest rate on secured demand note payable to individuals' Interest rate stated in the contractual debt agreement. Derivatives Derivatives The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period. Total increase in quartely payment towards loan TotalIncrease the quarterly payments for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage Summary Of Common Shares Issued To Note Holders The entire tabular disclosure is about Advances Made to the Company by its Principle and Share Holders Stock-Based Compensation {1} Stock-Based Compensation Commitments, Contingencies, and Material Agreements {1} Commitments, Contingencies, and Material Agreements Non-cash investing and financing transaction: Proceeds from borrowings Costs of bonds acquired EX-101.PRE 9 jfgi-20121130_pre.xml XML 10 R39.htm IDEA: XBRL DOCUMENT

Preferred Stock Redeemable As Follows (Details) (USD $)	Dec. 31, 2012	Nov. 30, 2012	Dec. 30, 2005
Issue of 4% non voting Series A Preferred Stock shares through private placement			350
Issue of warrants for common shares of Company stock for series A			1,050,000
Series A Preferred Stock value,			$ 350,000
Series A Preferred Stock liquidation preference per annum (fixed annual rate of $40 per share)			$ 1,000
Series A preferred stock shares authorized.		1,000,000
Series A preferred stock shares issued.		2,675
Cash investments in exchange of shares issued Series A Preferred stock		2,675,000
Issue of 8% non voting Series A Preferred Stock shares through private placement			3,980
Issue of warrants for common shares of Company stock for series B			19,900,000
Series B Preferred Stock value,			2,985,000
Series B Preferred Stock liquidation preference per annum (fixed annual rate of $80 per share)			$ 1,000
Each share of Series B convertible into number of shares at any time after original issue date			1,000
Conversion Price per common share			$ 1
Series B preferred stock shares authorized			10,000
Redemption of Series B preferred Stock		2,219
Amount of Series B preferred stock redemption	$ 3,865,255

XML 11 R48.htm IDEA: XBRL DOCUMENT

Stock Based Compensation Options Consists Of (Details) (USD $)	Jun. 30, 2009
Awarded Incentive Stock Options	10,000,000
Exercise price Per Share of awarded stock options	$ 0.04
Vested awarded incentive stock options	4,700,000
Vested stock options over the next three years ending in June 2011	5,300,000

XML 12 R46.htm IDEA: XBRL DOCUMENT

Reinsurance Agreement Ceded Premium (Details) (USD $)	12 Months Ended
Reinsurance Agreement Ceded Premium (Details) (USD $)	Jun. 30, 2012
Written ceded premium on coal reclamation surety bonds	$ 407,274
Contract minimum of ceded premium written	490,000
Additional Ceded Premium	$ 82,726

XML 13 R33.htm IDEA: XBRL DOCUMENT

Notes Payable and Advances from Related Party Bridge Lenders (Details) (USD $)	Jun. 05, 2009
Common shares issued for the forbearance	5,171,993
Quarterly repayment of loan	$ 224,515
Increase in quartely repayment of loan	67,185
Total of increase in quartely repayment of loan	$ 291,700
Increased interest rate	17.00%

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Investments and Fair Value Disclosures Bonds and Equity Securities (Details) (USD $)	Nov. 30, 2012	May 31, 2012
Amortized Cost
State and municipal securities	$ 2,672,253	$ 2,077,399
Equity securities	494,107	533,669
Derivatives	(5,347)	(14,549)
Foreign Obligations	202,997	205,247
U.S. government agency mortgage backed securities	3,825,265	3,632,782
Total State and muncipal securities	7,189,275	6,434,548
Gross Unrealized Gains
State and municipal securities	71,228	16,051
Equity securities	8,495	15,176
Derivatives	(7,546)	(2,344)
Foreign Obligations	0	0
U.S. government agency mortgage backed securities	178,154	185,140
Total State and muncipal securities	250,331	214,023
Gross Unrealized Losses
State and municipal securities	10,120	6,110
Equity securities	37,624	52,377
Derivatives	(193)	(4,699)
Foreign Obligations	380	9,997
U.S. government agency mortgage backed securities	5,382	1,864
Total State and muncipal securities	53,313	65,649
Fair Market Value
State and municipal securities	2,733,361	2,087,340
Equity securities	464,978	496,468
Derivatives	(12,700)	(12,194)
Foreign Obligations	202,617	195,250
U.S. government agency mortgage backed securities	3,998,037	3,816,058
Total State and muncipal securities	$ 7,386,293	$ 6,582,922

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents securitized, pay-through debt securities collateralized by real estate mortgage loans (mortgages) as of the balance sheet date which have been categorized as available-for-sale.

+ References+ Details

XML 16 R42.htm IDEA: XBRL DOCUMENT

Preferred Stock Dividend Preference and Accretion (Details) (USD $)	Nov. 30, 2012
Series A Share cumulative dividend rate	4.00%
Series B compounding dividend preference	8.00%
Conversion price of Series B into common stock	$ 1.00
Series C compounding dividend preference	8.00%
Accrued (undeclared) Series C dividends	$ 2,295,624
Conversion price of Series C into common stock	0.10
Holders of over Percentage of Series B shares elected to participate in Recaptilization	70.00%
Defer payment of dividends on the Series A Preferred stock	657,252
Defer payment of dividends on the Series B Preferred stock	1,982,617
Defer payment of dividends on the Series C Preferred stock	$ 4,749,028

XML 17 R37.htm IDEA: XBRL DOCUMENT

Share holders equities Common Stock (Details) (USD $)	3 Months Ended
Share holders equities Common Stock (Details) (USD $)	Nov. 30, 2012	Aug. 31, 2012
Common stock issued for borrowings	1,002,000	1,061,000
Continued borrowings total	$ 762,000	$ 969,000
Avergage quoted closing price per share	$ 0.006930	$ 0.003359
Common stock proceeds	6,944	3,564
Common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement	8,573,594
Value per share under semi-annual issuance	$ 0.018740
Value of shares issued under semi-annual issuance	$ 160,669

XML 18 R47.htm IDEA: XBRL DOCUMENT

Reinsurance on premium written and earned as follows (Details) (USD $)	3 Months Ended		6 Months Ended
	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011
Written:
Direct	$ 130,757	$ 37,176	$ 480,959	$ 406,246
Ceded	43,155	11,375	234,290	137,926
Net	87,602	25,801	246,669	268,320
Earned:
Direct.	326,953	292,206	660,612	699,465
Ceded.	108,828	97,875	302,311	237,590
Net.	$ 218,125	$ 194,331	$ 358,301	$ 461,875

- Definition

Premiums assumed and earned by another insurer as a result of reinsurance arrangements.

+ References+ Details

XML 19 R9.htm IDEA: XBRL DOCUMENT

Recent Accounting Pronouncements

6 Months Ended

Nov. 30, 2012

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Note B – Recent Accounting Pronouncements

In December 2011, the FASB issued Accounting Standards Update 2011-12, “Comprehensive Income: Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05”. The object of this Update is to defer only those changes in ASU No. 2011-05 that relate to the presentation of reclassifications adjustments. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company’s financial statements.

In December 2011, the FASB issued Accounting Standards Update 2011-11, “Balance Sheet: Disclosures about Offsetting Assets and Liabilities”. The differences in the requirements for offsetting assets and liabilities in the presentation of financial statements prepared in accordance with U.S. GAAP and financial statements prepared in accordance with International Financial Reporting Standards (IFRS) makes the comparability of those statements difficult. The objective of this Update is to facilitate comparison between those financial statements, specifically within the scope instruments and transaction eligible for offset in the form of derivatives, sale and repurchase agreements and reverse sale and repurchase agreements, and securities borrowing and securities lending arrangements. This update is effective for annual reporting periods beginning on or after January 1, 2013 and interim periods within that fiscal year. Management does not expect this update to have a material effect on the Company’s financial statements.

In June 2011, the FASB issued Accounting Standards Update 2011-05, “Comprehensive Income: Presentation of Comprehensive Income”. The object of this Update is to improve the comparability, consistency, and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company’s financial statements.

In May 2011, the FASB issued Accounting Standards Update 2011-04,”Fair Value Measurement: Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IAFRSs”. The amendments in this Update will improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with U.S. generally accepted accounting principles and International Financial Reporting Standards. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company’s financial statements.

In October 2010, the FASB issued Accounting Standards Update 2010-26, “Financial Services – Insurance: Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts”. This FASB is intended to specify costs incurred in the acquisition of new and renewal contracts that should be capitalized as deferred acquisition costs and amortized over time using amortization methods dependent upon the nature of the underlying insurance contract. This update is effective for annual reporting periods beginning on or after December 15, 2011 and interim periods within that fiscal year. This update did not have a material effect on the Company’s financial statements.

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Commitments Contingencies and Material Agreements As Follows (Details) (USD $)

Nov. 30, 2012

Accrued and withheld Federal Payroll Taxes Noncurrent $ 207,000

Estimated Penalties and interest 29,000

Payroll withholdings in State of West Virginia 41,000

Interest and Penalties $ 9,900

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Notes Payable and Advances from Related Party Notes Payable (Details) (USD $)

Nov. 30, 2012

May 31, 2012

Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party) $ 1,369,000 $ 1,589,000

Secured demand note payable to individual; interest rate fixed @ 12% 15,000 15,000

Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees 222,000 62,000

Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees 175,000 105,000

Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12% (214,162) (57,046)

Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party) 3,500,000 3,500,000

Notes payable. $ 5,066,838 $ 5,213,954

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Investments and Fair Value Disclosures Gross Realized Gains On the Sale of Securities (Details) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2012

Gross Proceeds

Equity securities. $ 132,723 $ 172,439

Equity securities (derivatives). 30,409 50,105

Total. 163,132 222,544

Gross Realized Gains

Equity securities. 7,161 9,004

Equity securities (derivatives). 10,129 19,711

Total. 17,290 28,715

Gross Realized Losses

Equity securities. (1,418) (1,418)

Equity securities (derivatives). (1,417) (1,417)

Total. $ (2,835) $ (2,835)

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Segment Reporting Industry Segment (Details) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2011

Nov. 30, 2012

Nov. 30, 2011

Revenues.

Investment advisory $ 43,786 $ 57,695 $ 102,708 $ 133,311

Surety insurance 296,756 266,416 622,211 847,564

Corporate 0 0 0 0

Total revenues: 340,542 324,111 724,919 980,875

Net Income (Loss):

Investment advisory. (13,124) 5,115 4,763 30,028

Surety insurance. 57,172 7,640 184,835 336,406

Corporate. (676,368) (472,213) (1,275,507) (952,933)

Total net income (loss) $ (632,320) $ (459,458) $ (1,085,909) $ (586,499)

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Nov. 30, 2012

Interest rate on unsecured demand notes payable to individuals and others 10.00%

unsecured notes payable to related party $ 75,000

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Notes Payable and Advances from Related Party Bridge Financing (Details) (USD $)

Mar. 10, 2008

First round bridge finance $ 2,500,000

Percentage of common shares towards interest 5.00%

Second round bridge finance 1,000,000

Percentage of common shares towards interest. 2.00%

Qualfied financing 50,000,000

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Basis of Presentation
6 Months Ended

Nov. 30, 2012

Basis of Presentation

Basis of Presentation
Note A – Basis of Presentation

The accompanying unaudited financial statements are of Jacobs Financial Group, Inc. (the “Company” or “JFG”). These financial statements were prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial condition for the periods presented have been included. Such adjustments are of a normal recurring nature. The results of operations for the three and six month periods ended November 30, 2012, are not necessarily indicative of the results of operations that can be expected for the fiscal year ending May 31, 2013. For further information, refer to the Company’s audited financial statements and footnotes thereto included in Item 8. of Form 10-K filed on September 13, 2012.

Reclassifications

Certain amounts have been reclassified in the presentation of the Consolidated Condensed Financial Statements for the three and six month periods ended November 30, 2011 to be consistent with the presentation in the Consolidated Condensed Financial Statements for the three and six month periods ended November 30, 2012. This reclassification had no impact on previously reported net income, cash flow from operations or changes in stockholder’s equity.

Liquidity and Going Concern

These financial statements are presented on the basis that the Company is a going concern. Going concern contemplates the realization of assets and the satisfaction of liabilities in the normal course of business over a reasonable length of time. The Company experienced income (loss) from operations of approximately $16,000 and ($22,000) for the years ended May 31, 2012 and 2011. The Company’s income (or loss) decreases (or increases) when accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock are taken into account to approximately ($1,220,000) and ($1,440,000) for the years ended May 31, 2012 and 2011.

For the three month period ended November 30, 2012, the Company had a loss from operations of approximately $235,000, or a loss of approximately $651,000 after interest expense and accrued dividends on mandatorily redeemable preferred stock are taken into account. For the six month period ended November 30, 2012, the Company had a loss from operations of approximately $271,000, or a loss of approximately $1,123,000 after interest expense and accrued dividends on mandatorily redeemable preferred stock are taken into account. Losses are expected to continue until the Company’s insurance company subsidiary, First Surety Corporation (“FSC”) develops a more substantial book of business. While improvement is anticipated as the business plan is implemented, restrictions on the use of FSC’s assets, the Company’s significant deficiency in working capital and stockholders’ equity raise substantial doubt about the Company’s ability to continue as a going concern.

Effective April 1, 2009, FSC entered into a reinsurance agreement with Lloyd’s of London for its coal reclamation surety bonding programs. This agreement has provided additional bonding capacity to FSC and has enabled FSC to write more bonds and of greater size for its coal reclamation bonding clients. Management expects this reinsurance arrangement to continue FSC’s expansion of market share and to result in increased cash flow for each of the Company’s operating subsidiaries

Expansion of FSC’s business to other states is a key component of fully implementing the Company’s business plan. Regulatory approval and licensing is required by each state in which FSC seeks to conduct business. In fiscal 2009, the Company was able to increase the capital of FSC and reactivate FSC’s insurance license in Ohio and obtain authority to issue surety bonds in that state. However, management has found that entry into other states (as a surety) has been difficult without the benefit of more substantial capital and reserves and based upon the financial condition of the parent company, notwithstanding the reinsurance agreement entered into by FSC with Lloyd’s of London and the resulting increase in bonding capacity. Management believes that if FSC’s capital and surplus reserves were significantly more substantial and the financial condition of the Company was stabilized, entry into other states would be less challenging. Accordingly, management continues to pursue avenues that can provide additional capital to increase the capacity of its insurance subsidiary and to fund continuing operations as the business is being fully developed.

Beginning in fiscal 2008 and completed during the first quarter of fiscal 2009, the Company obtained two rounds of bridge financing totaling an aggregate of $3,500,000. The purpose of the financing was to pay expenses of operations and to pay fees and expenses incurred or expected to be incurred in connection with a larger permanent financing and, in addition, to increase the capital surplus of FSC to make possible the reactivation of FSC’s surety license in the state of Ohio. The terms of the bridge-financing arrangement provide for payment in full upon consummation by the Company of a qualified equity offering providing net proceeds of at least $15 million on or before September 10, 2013; and because such a qualified equity offering was not consummated by September 10, 2008, accrued interest-to-date was payable, and quarterly installments of principal and interest became payable over five years commencing in December 2008. The interest rates on such notes were fixed at 10%. Payments due December 2008 and March 2009 were not made by the Company as scheduled, but a forbearance agreement was subsequently entered into with the bridge lenders on June 5, 2009, modifying payment terms to cure the default (including increasing the interest rate on the loans to 17%), issuing additional common stock to the loan holders, and pledging the stock of the Company’s subsidiary, CMW, as security for repayment of the loans. The modification required the Company to pay interest of $224,515 on June 10, 2009 and increase the quarterly payments by $67,185 (to a total of $291,700) for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage. Although the Company has failed to make the payment that was due September 10, 2009 and the payments that were due in the ensuing quarters, management has remained in close contact with the bridge lenders, providing reports regarding its efforts to refinance or otherwise repay the bridge loans. To date, none of the bridge lenders has elected to pursue legal remedies.

Certain equity inducements in the form of common stock of the Company were provided under the terms of the bridge loan documents. Upon issuance of the bridge notes, an aggregate of 7% of the outstanding common stock of the Company was issued to the bridge lenders. Upon retirement of the notes upon consummation of a qualified equity offering, the Company will issue to the bridge lenders a percentage of the outstanding common stock of the Company which, when added to the stock initially issued, may equal as much as 28% of the common stock of the Company that would otherwise have been retained by the holders of the Company’s common shares immediately prior to the financing. Finally, because a qualified financing was not completed by September 10, 2008, the Company was required to issue to the bridge lenders under the terms of the loan documents a total of 2.8% of the Company’s outstanding common shares at such date. An additional 2.8% of the Company’s outstanding common shares are required to be issued upon each six-month anniversary date thereof until retirement of the notes. (See Note D).

In anticipation of a proposed financing and as a condition thereof, the Company and each of the bridge lenders entered into a Loan Modification Agreement dated February 25, 2012 which provided for modification of the Promissory Notes, including an extension of the term of the Promissory Notes, and Subscription Agreements in exchange for a partial cash payment to each bridge lender. To date, the proposed financing has not closed, and the Company has been unable to remit the partial payment. On August 10, 2012, the Company entered into an agreement with the bridge lenders, pursuant to which the bridge lenders formally agreed to forbear from exercising their rights and remedies arising from the accumulated acknowledged events of default with respect to the bridge loans until such date. As consideration for this forbearance, the Company entered into an Amended and Restated General Hypothecation and Pledge Agreement dated August 9, 2012 (the “August 2012 Pledge”), but effective September 23, 2011, granting to the bridge lenders as security for the repayment of the loans a lien and security interest in all of the Company’s shares of capital stock of First Surety Corporation. Under the August 2012 Pledge, the bridge lenders acknowledge that the effectiveness of certain of the rights and remedies provided by such agreement may be subject to prior approval by the Office of the Commissioner of Insurance for the State of West Virginia. To date, none of the bridge lenders has elected to pursue legal remedies under the Promissory Notes or the August 2012 Pledge.

Given current financial market conditions and the uncertainties as to when stability will return to the financial markets, until permanent financing can be secured, management will strive to reduce and then eliminate operating losses by implementing further measures to control and reduce costs while maintaining and growing the Company’s current revenue base. Unless permanent financing can be secured, future revenue growth can be expected to be achieved at a slower pace than has been projected by the Company. Until such time that the Company’s operating costs can be serviced by the Company’s revenue stream, management will continue to seek to raise additional funds for operations through private placements of stock, other long-term or permanent financing, or short-term borrowings. However, the Company cannot be certain that it will be able to continue to obtain adequate funding in order to reasonably predict whether it will be able to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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Notes Payable and Advances from Related Party Shares As Of (Details)

Sep. 10, 2012

Mar. 10, 2012

Sep. 10, 2011

Mar. 10, 2011

Sep. 10, 2010

Mar. 10, 2010

Sep. 10, 2009

Mar. 10, 2009

Sep. 10, 2008

Issued shares. 8,573,594 7,430,017 7,043,710 6,738,900 6,213,285 6,005,925 5,354,642 5,010,640 4,870,449

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Preferred Stock Accrued dividends (Details) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2011

Nov. 30, 2012

Nov. 30, 2011

Accrued Dividends on preferred stock $ 651,072 $ 491,418 $ 1,123,026 $ 649,759

Accrual of dividends on equity preferred stock 228,373 210,936 449,847 415,500

Dividends on Series B mandatorily redeemable preferred stock deducted from net income 94,869 186,871

Dividends of Series A deduction from net income $ 14,509 $ 28,719

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Consolidated Condensed Balance Sheets (Unaudited) (USD $)

Nov. 30, 2012

May 31, 2012

Investments and Cash:

Bonds and mortgaged-back securities available for sale, at market value (amortized cost - 11/30/12 $6,700,515; 05/31/12 $5,915,428) $ 6,934,015 $ 6,098,648

Equity investments available for sale, at market value, net (amortized cost - 11/30/12 $488,760; 05/31/12 $519,120) 452,278 484,274

Short-term investments, at cost (approximates market value) 262,333 991,875

Cash 220,772 259,079

Total Investments and Cash 7,869,398 7,833,876

Investment income due and accrued 43,735 42,981

Premiums and other accounts receivable 238,284 289,463

Prepaid reinsurance premium 175,857 243,877

Funds deposited with Reinsurers 18,250 42,458

Deferred policy acquisition costs 155,122 167,010

Furniture, automobile, and equipment, net of accumulated depreciation of $107,959 and $102,616, respectively 17,062 22,404

Other assets 90,594 96,370

Intangible assets 150,000 150,000

TOTAL ASSETS 8,758,302 8,888,439

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Reserve for losses and loss expenses 1,122,894 1,026,489

Reserve for unearned premiums 591,437 771,089

Advanced premium 150,962 139,402

Accrued expenses and professional fees payable 751,026 473,540

Accounts payable 236,793 172,627

Related party payable 111,859 109,309

Term and demand notes payable to related party 220,838 377,954

Notes payable 4,846,000 4,836,000

Accrued interest payable 1,998,846 1,716,884

Accrued interest payable to related party 243,513 209,069

Other liabilities 277,945 290,706

Mandatorily redeemable Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,126 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; stated liquidation value of $1,000 per share 1,453,581 1,424,863

Mandatorily redeemable Series B Preferred Stock, $.0001 par value per share; 3,136 shares authorized; 2,817 shares issued and outstanding at November 30, 2012 and May 31, 2012; stated liquidation value of $1,000 per share 4,797,095 4,610,224

Total Liabilities 16,802,789 16,158,156

Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,549 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; stated liquidation value of $1,000 per share 1,878,672 1,841,555

Total Mandatorily Redeemable Preferred Stock 1,878,672 1,841,555

Commitments and Contingencies (See Notes)

Stockholders' Equity (Deficit)

Series C Preferred Stock, $.0001 par value per share; 10,000 shares authorized; 6,805 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; includes $4,520,655 and $4,299,181 accrued Series C dividends, respectively 10,779,959 10,330,112

Common stock, $.0001 par value per share; 490 million shares authorized; 308,154,805 and 270,352,831 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively 30,816 27,035

Additional paid in capital 3,923,638 3,664,923

Accumulated deficit (24,854,590) (23,281,717)

Accumulated other comprehensive income (loss) 197,018 148,375

Total Stockholders' Equity (Deficit) (9,923,159) (9,111,272)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 8,758,302 $ 8,888,439

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Total of debt securities categorized neither as held-to-maturity nor trading which are intended be sold or mature within one year from the balance sheet date or the normal operating cycle, whichever is longer.

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Equity securities categorized neither as held-to-maturity nor trading which are intended be sold within one year from the balance sheet date or the normal operating cycle, whichever is longer.

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Unrestricted cash available for day-to-day operating needs, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet.

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Reinsurance Agreement (Details) (USD $)

Aug. 31, 2012

Jun. 30, 2012

May 31, 2012

Aug. 31, 2011

Premium rate as per contract 35.00% 0.00%

Minimum Premium as per contract $ 490,000 $ 0

Deposits to reinsurers quarterly in arrears in equal amounts 140,000 0

Prepaid reinsurance premium. 241,529 243,877

Ceded reinsurance payable (deposited) 8,595 0 (42,458) 0

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Consolidated Condensed Statement of Cash Flows (Unaudited) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2011

Nov. 30, 2012

Nov. 30, 2011

CASH FLOWS FROM OPERATING ACTIVITIES

Net Loss $ (632,320) $ (459,458) $ (1,085,909) $ (586,499)

Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

Unearned premium (105,562) (43,618) (100,072) (87,362)

Stock option expense 0 0 0 370

Stock issued (or to be issued) in connection with financing arrangements 79,409 24,922 180,600 45,137

Stock issued in connection with dividend arrangements 11,063 10,677 22,005 21,237

Stock issued (or to be issued) in connection with services rendered 59,890 0 59,890 0

Accrual of Series A preferred stock dividends 14,509 0 28,718 0

Accrual of Series B preferred stock dividends and accretion 94,868 87,825 186,871 172,926

Provision for loss reserves 47,033 43,184 96,405 103,596

Amortization of premium 21,066 24,489 37,791 41,696

Depreciation. 2,671 2,693 5,342 5,386

Accretion of discount (7,152) 0 (11,136) 0

Realized loss on sale of securities (14,455) (2,626) (25,880) (14,719)

Change in operating assets and liabilities:

Other assets. (577) (921) 5,775 5,919

Premium and other receivables. 261,458 (7,793) 51,179 (23,313)

Investment income due and accrued. (19,026) (15,771) (549) (7,390)

Deferred policy acquisition costs. 15,155 60,892 11,889 59,961

Related party accounts payable 2,025 8,025 2,550 12,550

Accounts payable and cash overdraft 51,191 (134,213) 64,166 (3,679)

Accrued expenses and other liabilities 289,805 169,522 605,340 336,534

Net cash flows from (used in) operating activities 171,051 (232,171) 134,975 82,350

CASH FLOWS FROM INVESTING ACTIVITIES

Decrease in short-term investments 69,342 177,570 729,542 489,925

Costs of bonds acquired 0 (519,156) (586,104) (953,568)

Costs of mortgaged-backed securities acquired (367,169) 0 (599,797) (345,353)

Purchase of equity securities (146,987) (5,034) (157,100) (138,998)

Sale of securities available for sale 152,114 21,864 213,341 135,803

Repayment of mortgage-backed securities 202,683 264,307 374,157 477,898

(Purchase)/Collection of accrued interest (613) (3,320) (205) (3,265)

Net cash flows from (used in) investing activities (90,630) (63,769) (26,166) (337,558)

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from related party debt 225,436 352,449 664,674 472,701

Repayment of related party debt (433,275) (197,512) (821,790) (435,498)

Proceeds from borrowings 148,000 153,500 308,000 411,500

Repayment of borrowings (18,000) (227,000) (298,000) (433,000)

Net cash flows used in financing activities (77,839) 81,437 (147,116) 15,703

NET DECREASE IN CASH 2,582 (214,503) (38,307) (239,505)

CASH AT BEGINNING OF PERIOD 218,190 265,567 259,079 290,569

CASH AT END OF PERIOD 220,772 51,064 220,772 51,064

SUPPLEMENTAL DISCLOSURES

Interest paid 32,827 25,498 73,616 70,088

Income taxes paid 0 0 0 0

Non-cash investing and financing transaction:

Additional consideration paid for issuance of debt $ 79,409 $ 24,922 $ 180,600 $ 45,309

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Notes Payable and Advances from Related Party Payables As Of (Details) (USD $)

Nov. 30, 2012

May 31, 2012

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Reinsurance On Premium Written And Earned (Tables)
6 Months Ended

Nov. 30, 2012

Reinsurance Tables

Effects Of Reinsurance On Premium Written And Earned
The effects of reinsurance on premium written and earned for the three and six month periods ending November 30, 2012 are as follows;

Three Month Period Ending November 30, 2012 -

Written

Three Month Period Ending November 30, 2012 - Earned

Three Month Period Ending November 30, 2011 -

Written

Three Month Period Ending November 30, 2011 -

Earned

Direct

$ 130,757

$ 326,953

$ 37,176

$ 292,206

Ceded

$ 43,155

$ 108,828

$ 11,375

$ 97,875

Net

$ 87,602

$ 218,125

$ 25,801

$ 194,331

Six Month Period Ending November 30, 2012 -

Written

Six Month Period Ending November 30, 2012 - Earned

Six Month Period Ending November 30, 2011 -

Written

Six Month Period Ending November 30, 2011 -

Earned

Direct

$ 480,959

$ 660,612

$ 406,246

$ 699,465

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$ 302,311

$ 137,926

$ 237,590

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$ 358,301

$ 268,320

$ 461,875

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Scheduled maturities (Details) (USD $)
12 Months Ended

Nov. 30, 2012

2013 (including demand notes) $ 4,764,589

2014 (including demand notes) 156,834

2015 (including demand notes) 145,415

Demand notes 2016 - 2017 0

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Basis of Presentation Loan Forbearance Agreement (Details) (USD $)

Sep. 10, 2009

Jun. 10, 2009

Jun. 05, 2009

Sep. 10, 2008

Increase interest rate on loan 17.00%

Interest payable on loan $ 0 $ 224,515 $ 0 $ 0

Increase in quartely payment towards loan 67,185 0 0 0

Total increase in quartely payment towards loan $ 291,700 $ 0 $ 0 $ 0

Percentage of outstanding common stock issued to bridge finance lenders 7.00%

Increased percentage of outstanding common stock issued to bridge finance lenders 28.00%

Percentage of outstanding common stock to be issued to bridge finance lenders 2.80%

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Consolidated Condensed Statement of Mandatorily Redeemable Preferred Stock and Stockholders' Equity (Deficit) (Unaudited) (USD $)

Series A Mandatorily Redeemable Preferred Stock Shares

Series A Mandatorily Redeemable Preferred Stock Amount

USD ($)

Common Stock Shares

Common Stock Amount

USD ($)

Additional Paid-In Capital

USD ($)

Series C Preferred Shares

Series C Preferred Amount and APIC

USD ($)

Accumulated Deficit

USD ($)

Accumulated Other Comprehensive Income (Loss)

USD ($)

Total

USD ($)

Balance at May. 31, 2012 1,549 1,841,555 270,352,831 27,035 3,664,923 6,805 10,330,112 (23,281,717) 148,375 (9,111,272)

Issuance of common stock as compensation for services 0 0 22,600,000 2,260 57,630 0 0 0 0 59,890

Issuance of common stock as additional consideration for financing arrangements 0 0 15,201,974 1,521 191,662 0 0 0 193,183

Accrued dividends of Series A mandatorily redeemable convertible preferred stock $ 37,117 $ 0 $ 0 $ 0 $ (37,117) $ 0 $ (37,117)

Accrued dividends of Series C equity preferred stock 0 0 0 449,847 (449,847) 0 0

Increase (Decrease) in accrual of common shares to be issued in connection with financing arrangements 0 0 9,423 0 0 0 9,423

Unrealized net loss on available for sale securities 0 0 0 0 0 48,643 48,643

Net income (loss), six month period ended November 30, 2012 0 0 0 0 (1,085,909) 0 (1,085,909)

Balance at Nov. 30, 2012 1,549 1,878,672 308,154,805 30,816 3,923,638 6,805 10,779,959 (24,854,590) 197,018 (9,923,159)

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Stock-Based Compensation
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Subsequent Events
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Subsequent to November 30, 2012, the Company extended borrowings of $25,000 from individuals to fund ongoing operation and made no repayments on existing debt. Such borrowings were obtained under a demand note bearing an interest rate of 10%. This borrowing included the issuance of 25,000 shares of its common stock as additional consideration. Additionally, the Company obtained borrowings of $274,560 from its principal shareholder and chief executive officer under its pre-approved financing arrangement bearing interest at the rate of 12% and made repayments totaling $87,075. After taking into account the net accrued payroll owed that is to be offset against these borrowings, the balance owed to the principal shareholder is $27,025 at the date of this filing.

On December 30, 2012, the Company elected to continue to defer payment of dividends on its Series A Preferred Stock, Series B Preferred Stock and Series C Preferred Stock, with such cumulative accrued and unpaid dividends amounting to $690,848, $2,079,398 and $4,982,007, respectively.

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Consolidated Condensed Statements of Operations (Unaudited) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2011

Nov. 30, 2012

Nov. 30, 2011

Investment advisory services $ 42,438 $ 56,100 $ 97,330 $ 131,071

Insurance premiums and commissions 221,576 198,708 476,616 697,747

Net investment income 60,726 65,082 119,715 135,099

Net realized investment gains 14,455 2,626 25,880 14,718

Other income 1,347 1,595 5,378 2,240

Total Revenues 340,542 324,111 724,919 980,875

Operating Expenses:

Incurred policy losses 47,032 43,183 96,405 103,596

Insurance policy acquisition costs 67,733 68,389 137,456 153,308

General and administrative 458,510 354,942 756,575 676,047

Depreciation 2,671 2,693 5,343 5,386

Total Operating Expenses 575,946 469,207 995,779 938,337

Net Income (Loss) from Operations (235,404) (145,096) (270,860) 42,538

Accrued dividends of Series A Mandatorily Redeemable Preferred Stock (14,509) 0 (28,719) 0

Accrued dividends and accretion of Series B Mandatorily Redeemable Preferred Stock (94,869) (87,825) (186,871) (172,927)

Interest expense (287,538) (226,537) (599,459) (456,110)

Net Income (Loss) (632,320) (459,458) (1,085,909) (586,499)

Accretion of Mandatorily Redeemable Convertible Preferred Stock, including accrued dividends (18,752) (31,960) (37,117) (63,260)

Accrued dividends on Series C Preferred Stock equity (228,373) (210,936) (449,847) (415,500)

Net Income (Loss) Attributable to Common Stockholders $ (879,445) $ (702,354) $ (1,572,873) $ (1,065,259)

Basic and Dilutive Net Income (Loss) Per Share:

Net Income (Loss) Per Share $ 0.00 $ 0.00 $ 0.01 $ 0.00

Weighted-Average Shares Outstanding 286,079,532 252,842,859 279,675,295 248,143,989

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Stockholders Equity
6 Months Ended

Nov. 30, 2012

Stockholders Equity

Stockholders Equity
Note E – Stockholders Equity

In the three month period ending November 30, 2012, the Company issued 1,002,000 shares of the Company’s common stock in connection with new and continued borrowings totaling $762,000. The shares were valued at approximately $.006930 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $6,944.

On October 1, 2012 the Company issued 719,543 shares of the Company’s common stock in connection with the additional 2% stock dividend associated with Series B Preferred shares that were requested to be redeemed upon maturity. The shares were valued at approximately $.0015375 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $11,063.

In the three month period ending November 30, 2012, the Company issued 8,573,594 shares of the Company's common stock in connection with the semi-annual issuance of shares under terms of the bridge-financing arrangement. The shares were valued at approximately $.018740 per share based on the average quoted closing price of the Company's stock for the 20-day period preceding the date of the transaction and totaled $160,669.

On July 9, 2012 the Company issued 22,600,000 shares of the Company’s common stock to employees and other individuals for services rendered. The shares were valued at approximately $.002650 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $59,890.

In the three month period ending August 31, 2012, the Company issued 1,061,000 shares of the Company’s common stock in connection with new and continued borrowings totaling $969,000. The shares were valued at approximately $.003359 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $3,564.

On July 1, 2012 the Company issued 3,845,837 shares of the Company’s common stock in connection with the additional 2% stock dividend associated with Series B Preferred shares that were requested to be redeemed upon maturity. The shares were valued at approximately $.002845 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction and totaled $10,941.

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Notes Payable and Advances from Related Party
6 Months Ended

Nov. 30, 2012

Notes Payable and Advances from Related Party

Notes Payable and Advances from Related Party
Note D – Notes Payable and Advances from Related Party

The Company had the following unsecured notes payable to individuals and businesses as of November 30, 2012 and May 31, 2012 respectively:



November 30,

2012

May 31,

2012

Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party)

$ 1,369,000



$ 1,589,000

Secured demand note payable to individual; interest rate fixed @ 12%

15,000

 15,000

Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees

222,000

62,000

Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees

175,000

105,000

Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12%

(214,162)

(57,046)

Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party)

3,500,000

 3,500,000

Notes payable

$ 5,066,838

$ 5,213,954

In accordance with the terms of the first round bridge-financing of $2.5 million on March 10, 2008, the holders of such notes were paid accrued interest-to date and issued 5% of the Company's common shares. Holders of the second round of bridge-financing notes of $1.0 million received 2% of the Company's common shares. Upon retirement of the notes subsequent to consummation of a qualified equity offering, the Company shall issue to the holders of the bridge financing notes additional Company common stock that, when added to the stock initially issued to the holders of the notes, will equal the noteholder's pro rata share of the applicable percentage of the outstanding common stock of the Company as follows: If the qualified financing consists of $50 million or more, the holders of such notes will receive 28% of the common stock of the Company that would otherwise be retained by the holders of the Company's common shares immediately prior to the financing; if the qualified financing is for an amount less than $50 million, the percentage will be reduced on a sliding scale to a fraction of 28% of the amount retained by the holders of the Company's common shares (where the numerator is the amount of financing and the denominator is $50 million).

Beginning September 10, 2008, because a qualified financing had not been completed, the Company became required under the terms of the bridge financing to issue 2.80% of the Company's outstanding common shares and shall issue 2.80% of the Company's outstanding common shares upon each six-month anniversary date thereof until retirement of the notes. The following table summarizes the common shares issued to those note holders.

Date of Issuance

Shares Issued

September 10, 2008

 4,870,449

March 10, 2009

5,010,640

September 10, 2009

5,354,642

March 10, 2010

6,005,925

September 10, 2010

6,213,285

March 10, 2011

6,738,900

September 10, 2011

7,043,710

March 10, 2012

7,430,017

September 10, 2012

8,573,594

57,241,162

Pursuant to the terms of the Promissory Notes, the first two of 20 equal quarterly installments of principal and interest payable thereunder were to have been paid on December 10, 2008 and March 10, 2009 (the “Initial Amortization Payments”). As the result of upheavals and dislocations in the capital markets, the Company was unable to either refinance the indebtedness evidenced by the Promissory Notes or make the Initial Amortization Payments to the Holders when due; and an Event of Default (as defined in the Promissory Notes) occurred under the Promissory Notes as a result of the Company’s failure to pay the Initial Amortization Payments within 14 days after same became due and payable.

On June 5, 2009 the Company entered into an agreement with the bridge lenders to forbear from exercising their rights and remedies arising from the Acknowledged Events of Default. As consideration for the forbearance, the Company issued 5,171,993 shares of Common stock, and pledged the stock of the Company’s subsidiary, Crystal Mountain Water (CMW), as security for repayment of the loans. The original repayment schedule called for quarterly payments of $224,515. The Holders agreed that under the forbearance the Company may satisfy its obligation by increasing the quarterly payments by $67,185, (to a total of $291,700) for eight consecutive quarters beginning September 10, 2009 to satisfy the arrearage. In addition, the interest rate was increased to 17%. Although the Company has failed to make the payment that was due September 10, 2009 and the payments that were due in the ensuing quarters, management has remained in close contact with the bridge lenders, providing reports regarding its efforts to refinance or otherwise repay the bridge loans. To date, none of the bridge lenders has elected to pursue legal remedies.

In anticipation of a proposed financing and as a condition thereof, the Company and each of the bridge lenders entered into a Loan Modification Agreement dated February 25, 2012 which provided for modification of the Promissory Notes, including an extension of the term of the Promissory Notes, and Subscription Agreements in exchange for a partial cash payment to each bridge lender. To date, the proposed financing has not closed, and the Company has been unable to remit the partial payment. On August 10, 2012, the Company entered into an agreement with the bridge lenders, pursuant to which the bridge lenders formally agreed to forbear from exercising their rights and remedies arising from the accumulated acknowledged events of default with respect to the bridge loans until such date. As consideration for this forbearance, the Company entered into an Amended and Restated General Hypothecation and Pledge Agreement dated August 9, 2012 (the “August 2012 Pledge”), but effective September 23, 2011, granting to the bridge lenders as security for the repayment of the loans a lien and security interest in all of the Company’s shares of capital stock of First Surety Corporation. Under the August 2012 Pledge, the bridge lenders acknowledge that the effectiveness of certain of the rights and remedies provided by such agreement may be subject to prior approval by the Office of the Commissioner of Insurance for the State of West Virginia. To date, none of the bridge lenders has elected to pursue legal remedies under the Promissory Notes or the August 2012 Pledge.

During the three and six months ended November 30, 2012 and the year ended May 31, 2012, a company owned by a board member provided consulting services. This company provided services totaling $15,525 and $31,050 in the three and six months ended November 30, 2012 and $15,525 and $31,050 in the three and six months ended November 30, 2011. Amounts owed to this company are treated as related party payables in the amounts $111,859 and $109,309 at November 30, 2012 and May 31, 2012.

Advances have been made to the Company by its principal shareholder and chief executive officer to fund ongoing operations under a pre-approved unsecured financing arrangement bearing interest at the rate of 12%. The following table summarizes the activity under such arrangement for the three and six month periods ended November 30, 2012.

Three month

period ended

November 30,

2012

Six month

period ended

November 30,

2012

Balance owed, beginning of period

 $ (6,323)

 $ (57,046)

Proceeds from borrowings

 225,436

 442,806

Assumption of company debt

-

221,868

Accrued payroll offsetting repayments



 -

-

Repayments

 (433,275)

 (821,790)

Balance owed, end of period

 $ (214,162)

 $ (214,162)

Scheduled maturities and principal payments for each of the next five years ending November 30 are as follows:

2013 (including demand notes)

$ 4,764,589

2014

156,834

2015

145,415

2016 - 2017

-

$ 5,066,838

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Basis Of Presentation Liquidity And Going Concern (Details) (USD $)
3 Months Ended 6 Months Ended 12 Months Ended

Nov. 30, 2012

Aug. 31, 2009

Nov. 30, 2012

May 31, 2012

May 31, 2011

Income (loss) from operations $ 235,000 $ 271,000 $ 16,000 $ (22,000)

Income (or loss) decreases (or increase) after accrued dividends on mandatorily redeemable preferred stock 651,000 1,123,000 1,220,000 1,440,000

Bridge financing obtained by company 3,500,000

Net proceeds from equity on or before September 10, 2013 $ 15,000,000

Fixed interest rate on notes 10.00%

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Investments And Fair Value Disclosures (Tables)
6 Months Ended

Nov. 30, 2012

InvestmentsAndFairValueDisclosuresTables

Amortized Cost And Estimated Market Value Of Bonds And Equity Securities
The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on November 30, 2012.

Amortized Cost

Gross Unrealized Gains

Gross Unrealized Losses

Fair Market Value

State and municipal securities

 $ 2,672,253

$ 71,228

$ 10,120

$ 2,733,361

Equity securities

494,107

8,495

37,624

464,978

Derivatives

(5,347)

(7,546)

(193)

(12,700)

Foreign obligations

202,997

-

380

202,617

U.S. government agency mortgage-backed securities

3,825,265

178,154

5,382

3,998,037

$ 7,189,275

$ 250,331

$ 53,313

$ 7,386,293

Amortized Cost And Estimated Market Value Of Bonds And Equity Securities As Of May 31 2012
The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on May 31, 2012.

Amortized Cost

Gross Unrealized Gains

Gross Unrealized Losses

Fair Market Value

State and municipal securities

$ 2,077,399

$ 16,051

$ 6,110

$ 2,087,340

Equity securities

533,669

15,176

52,377

496,468

Derivatives

(14,549)

(2,344)

(4,699)

(12,194)

Foreign obligations

205,247

-

9,997

195,250

U.S. government agency mortgage-backed securities

 3,632,782

 185,140

 1,864

 3,816,058

 $ 6,434,548

$ 214,023

$ 65,649

$ 6,582,922

Assets measured at fair value on a recurring basis
Assets measured at fair value on a recurring basis are summarized below:

November 30, 2012

Fair Value Measurements Using

Level 1

Level 2

Level 3

Assets At

Fair Value

Assets:

Fixed income securities at fair value

$ -

$ 6,934,015

$ -

$ 6,934,015

Equity securities at fair value (includes derivatives)

452,278

-

-

452,278

Short-term investments at fair value

262,333

-

-

262,333

Total Assets

$ 714,611

$ 6,934,015

$ -

$ 7,648,626

May 31, 2012

Fair Value Measurements Using

Level 1

Level 2

Level 3

Assets At

Fair Value

Assets:

Fixed income securities at fair value

$ -

$ 6,098,648

$ -

$ 6,098,648

Equity securities at fair value (includes derivatives)

484,274

-

-

484,274

Short-term investments at fair value

991,875

-

-

991,875

Total Assets

$ 1,476,149

$ 6,098,648

$ -

$ 7,574,797

Gains On The Sale of Securities Classified as available-for-sale
During the three months ended November 30, 2012, the Company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:

Gross

Proceeds

Gross

Realized

Gains

Gross

Realized

Losses

Equity securities

$ 132,723

$ 7,161

$ (1,418)

Equity securities (derivatives)

30,409

10,129

(1,417)

Total

$ 163,132

$ 17,290

$ (2,835)

During the six months ended November 30, 2012, the company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:

Gross

Proceeds

Gross

Realized

Gains

Gross

Realized

Losses

Equity securities

$ 172,439

$ 9,004

$ (1,418)

Equity securities (derivatives)

50,105

19,711

(1,417)

Total

$ 222,544

 $ 28,715

$ (2,835)

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Tabular disclosure of available-for-sale securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt.

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Segment Reporting
6 Months Ended

Nov. 30, 2012

Segment Reporting

Segment Reporting
Note H – Segment Reporting

The Company has two reportable segments, investment advisory services and surety insurance products and services. The following table presents revenue and other financial information by industry segment.

 Three Month Period Ended

Industry Segment

 November 30,

 2012

November 30, 2011

Revenues:

Investment advisory

 $ 43,786

 $ 57,695

Surety insurance

 296,756

 266,416

Corporate

 -

 -

Total revenues

 $ 340,542

 $ 324,111

Net Income (Loss):

Investment advisory

 $ (13,124)

 $ 5,115

Surety insurance

 57,172

 7,640

Corporate

 (676,368)

 (472,213)

Total net income (loss)

 $ (632,320)

 $ (459,458)

 Six Month Period Ended

Industry Segment

 November 30,

 2012

November 30, 2011

Revenues:

Investment advisory

 $ 102,708

 $ 133,311

Surety insurance

 622,211

 847,564

Corporate

 -

 -

Total revenues

 $ 724,919

 $ 980,875

Net Income (Loss):

Investment advisory

 $ 4,763

$ 30,028

Surety insurance

 184,835

 336,406

Corporate

 (1,275,507)

 (952,933)

Total net income (loss)

 $ (1,085,909)

 $ (586,499)

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Preferred Stock
6 Months Ended

Nov. 30, 2012

Preferred Stock

Preferred Stock
Note F - Preferred Stock

Redeemable Preferred Stock

On December 30, 2005, through a private placement, the Company issued 350 shares of 4% Non-Voting Series A Preferred Stock (Series A Preferred Stock), along with 1,050,000 warrants for common shares of Company stock as additional consideration, for a cash investment in the amount of $350,000, in connection with the Company's acquisition of FSC. Holders of Series A Preferred Stock are entitled to participate in FSC's partially collateralized bonding programs, subject to continuing satisfaction of underwriting criteria, based upon the bonding capacity of FSC attributable to capital reserves of FSC established with the subscription proceeds (i.e., bonding capacity equal to ten times subscription proceeds) and for so long as the subscriber holds the Series A shares. Holders of the Series A Preferred Stock are entitled to receive, when and as declared by the board of directors, cumulative preferential cash dividends at a rate of four percent of the $1,000 liquidation preference per annum (equivalent to a fixed annual rate of $40 per share). The Series A Preferred Stock ranks senior to the Company's common stock and pari passu with the Company's Series B Preferred and Series C Preferred Stock with respect to dividend rights and rights upon liquidation, dissolution or winding up of the Company. The holder may redeem the Series A Preferred Stock on or after the seventh anniversary of the Issue Date, if the holder provides a written statement to the Company that it will no longer require surety bonds issued by the Company's insurance subsidiary (FSC) under its partially collateralized bonding programs and, if no such surety bonds are then outstanding, the Company, at the option of the holder, will redeem all or any portion of the Series A Preferred Stock of such holder at a price per share equal to the Series A Preferred Stock Issue Price plus all accrued and unpaid dividends with respect to the shares of the Series A Preferred Stock of such holder to be redeemed. The conditional redemption shall not be available to any holder of Series A Preferred Stock for so long as surety bonds of the Company's insurance subsidiary issued on a partially collateralized basis remain outstanding for the benefit of such holder, and upon redemption, such holder shall no longer be eligible to participate in the partially collateralized bonding programs of the insurance subsidiary. The Company is authorized to issue up to 1,000,000 shares of the Series A Preferred Stock. As of May 31, 2012, the Company has issued 2,675 shares of Series A Preferred Stock in exchange for cash investments in the amount of $2,675,000. No shares were issued in the six month period ending November 30, 2012.

On December 30, 2005, through a private placement, the Company issued 3,980 shares of 8% Non-Voting Series B Convertible Preferred Stock (Series B Preferred Stock), along with 19,900,000 warrants for common shares of Company stock as additional consideration, for a cash investment in the amount of $2,985,000; and issued 4,890.599 shares of Series B Preferred Stock, along with 24,452,996 warrants for common shares of Company stock as additional consideration, for a conversion of $3,667,949 of indebtedness of the Company, in connection with the Company's acquisition of FSC. Holders of the Series B Preferred Stock are entitled to receive, when and as declared by the board of directors, cumulative preferential cash dividends at a rate of eight percent of the $1,000 liquidation preference per annum (equivalent to a fixed annual rate of $80 per share). The Series B Preferred Stock ranks senior to the Company's common stock and pari passu with the Company's Series A Preferred and Series C Preferred Stock with respect to dividend rights and rights upon liquidation, dissolution or winding up of the Company. Each share of the Series B Preferred Stock is convertible at the option of the holder, at any time after the original issue date, into 1,000 fully paid and non-assessable shares of the Company's common stock at a conversion price of $1.00 per common share. The Company may redeem the Series B Preferred Stock at any time after the first anniversary of the Original Issue Date at a price per share equal to the Series B Preferred Stock Face Amount plus all accrued and unpaid dividends with respect to the shares of the Series B Preferred Stock of such holder to be redeemed. To the extent that the Series B Preferred Stock has not been redeemed by the Company, the holder may redeem the Series B Preferred Stock on or after the fifth anniversary of the Original Issue Date at a price per share equal to the Series B Preferred Stock Face Amount plus all accrued and unpaid dividends with respect to the shares of the Series B Preferred Stock of such holder to be redeemed. The Company is authorized to issue up to 10,000 shares of the Series B Preferred Stock. The Company has not issued any additional shares of Series B Preferred Stock during this fiscal year.

The Company’s outstanding Series B Preferred stock matured on December 30, 2010, meaning that the holders of the Series B Stock became entitled to request that the Company redeem their Series B Shares. As of this report, the Company has received requests for redemption of 2,219 shares of Series B Preferred. The aggregate amount to which the holders requesting redemption are entitled as of December 31, 2012, is $3,865,255.

Under the terms of the Series B Preferred Stock, upon receipt of such a request, the Company’s Board was required to make a good faith determination regarding (A) whether the funds of the Company legally available for redemption of shares of Series B Stock are sufficient to redeem the total number of shares of Series B Stock to be redeemed on such date and (B) whether the amounts otherwise legally available for redemption would, if used to effect the redemption, not result in an impairment of the operations of the Insurance Subsidiary. If the Board determines that there is a sufficiency of legally available funds to accomplish the redemption and that the use of such funds to affect the redemption will not result in an impairment of the operations of the Insurance Subsidiary, then the redemption shall occur on the Redemption Date. If, however, the Board determines either that there are not sufficient funds legally available to accomplish the redemption or that the use of such funds to effect the redemption will result in an impairment of the operations of the Insurance Subsidiary, then (X) the Company shall notify the holders of shares that would otherwise have been redeemed of such fact and the consequences as provided in this paragraph, (Y) the Company will use those funds which are legally available therefor and which would not result in an impairment of the operations of the Insurance Subsidiary to redeem the maximum possible number of shares of Series B Stock for which Redemption Notices have been received ratably among the holders of such shares to be redeemed based upon their holdings of such shares, and (Z) thereafter, until such shares are redeemed in full, the dividends accruing and payable on such shares of Series B Stock to be redeemed shall be increased by 2% of the Series B Face Amount, with the amount of such increase (i.e., 2% of the Series B Face Amount) to be satisfied by distributions on each Dividend Payment Date of shares of Common Stock having a value (determined by reference to the average closing price of such Common Stock over the preceding 20 trading days) equal to the amount of such increase. The shares of Series B Stock not redeemed shall remain outstanding and entitled to all the rights and preferences provided herein. At any time thereafter when additional funds of the Company are legally available for the redemption of shares of Series B Stock and such redemption will not result in an impairment of operations of the Insurance Subsidiary, such funds will immediately be used to redeem the balance of the shares of Series B Stock to be redeemed. No dividends or other distributions shall be declared or paid on, nor shall the Company redeem, purchase or acquire any shares of, the Common Stock or any other class or series of Junior Securities or Equal Ranking Preferred of the Company unless the Redemption Price per share of all shares for which Redemption Notices have been given shall have been paid in full, provided that the redemption price of any Equal Ranking Preferred subject to redemption shall be paid on a pari passu basis with the Redemption Price of the Series B Stock subject to redemption in accordance herewith. Until the Redemption Price for each share of Series B Stock elected to be redeemed shall have been paid in full, such share of Series B Stock shall remain outstanding for all purposes and entitle the holder thereof to all the rights and privileges provided herein, and Dividends shall continue to accrue and, if unpaid prior to the date such shares are redeemed, shall be included as part of the Redemption Price.

On March 8, 2011, the Company’s Board of Directors determined based on the criteria established under the terms of the Series B Preferred Stock that there were insufficient funds available for the redemption of Series B Stock.

For the three months ended November 30, 2012, the Company experienced a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $651,072 as compared with a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $491,418 for the three months ended November 30, 2011.

For the six months ended November 30, 2012, the Company experienced a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $1,123,026 as compared with a loss after accretion of mandatorily redeemable convertible preferred stock and accrued dividends on mandatorily redeemable preferred stock of $649,759 for the six months ended November 30, 2011.

Equity Preferred Stock

As a means of alleviating obligations associated with the Company's Series B Preferred Stock, which by its terms matured at the end of 2010, management proposed a recapitalization to assist in stabilizing the financial position of the Company. The Company’s Certificate of Incorporation provides for two classes of capital stock, known as common stock, $0.0001 par value per share (the “Common Stock”), and preferred stock, $0.0001 par value per share (the “Preferred Stock”). The Company’s Board is authorized by the Certificate of Incorporation to provide for the issuance of the shares of Preferred Stock in series, and by filing a certificate pursuant to the applicable law of the State of Delaware, to establish from time to time the number of shares to be included in such series and to fix the designations, preferences and rights of the shares of each such series and the qualifications, limitations and restrictions thereof. Board deemed it advisable to designate a Series C Preferred Stock and fixed and determined the preferences, rights, qualifications, limitations and restrictions relating to the Series C Preferred Stock as follows:

1. Designation. The shares of such series of Preferred Stock are designated “Series C Preferred Stock” (referred to herein as the “Series C Stock”). The date on which the first share of Series C Stock is issued shall hereinafter be referred to as the “Original Issue Date”.

2. Authorized Number. The number of shares constituting the Series C Stock are 10,000.

3. Ranking. The Series C Stock ranks, (a) as to dividends and upon Liquidation senior and prior to the Common Stock and all other equity securities to which the Series C ranks prior, with respect to dividends and upon Liquidation (collectively, “Junior Securities”), (b) pari passu with the Corporation’s Series A Preferred Stock, par value $0.0001 per share (the “Series A Stock”), the Corporation’s Series B Stock, and any other series of Preferred Stock subsequently established by the Board with equal ranking (any such other series of Preferred Stock, together with the Series C Stock, the Series B Stock and Series A Stock are collectively referred to as the “Equal Ranking Preferred”) and (c) junior to any other series of Preferred Stock subsequently established by the Board with senior ranking.

4. Dividend Accrual and Payment. The holders of the Series C Stock shall be entitled to receive, in preference to the holders of Junior Securities, dividends (“Dividends”) on each outstanding share of Series C Stock at the rate of 8% per annum of the sum of (i) the Series C Face Amount plus (ii) an amount equal to any accrued, but unpaid, dividends on such Series C Stock, including for this purpose the exchanged Series B Amount outstanding with respect to such Series C Stock. For purposes hereof, the “Series B Amount” means an amount equal to the dividend that would have accrued on such Series C Stock held by such holder from and after the Series B Original Issue Date applicable to such share of Series C Stock, through the Original Issue Date as if such Series C Stock had been issued on such Series B Original Issue Date, less all amounts thereof distributed by the Corporation with respect to such Series C Stock. Dividends shall be payable quarterly in arrears on each January 1, April 1, July 1 and October 1 following the Original Issue Date, or, if any such date is a Saturday, Sunday or legal holiday, then on the next day which is not a Saturday, Sunday or legal holiday (each a “Dividend Payment Date”), as declared by the Board and, if not paid on the Dividend Payment Date, shall accrue. Amounts available for payment of Dividends (including for this purpose the Series B Amount) shall be allocated and paid with respect to the shares of Series C Preferred and any other Equal Ranking Preferred, first, among the shares of Equal Ranking Preferred pro rata in accordance with the amounts of dividends accruing with respect to such shares at the current Dividend Payment Date, and, then, any additional amounts available for distribution in accordance with the accrued, but unpaid, dividends (and the Series B Amount then outstanding) at each prior Dividend Payment Date, in reverse chronological order, with respect to all shares of the Equal Ranking Preferred then outstanding in accordance with amounts accrued, but unpaid. For purposes hereof, the term “Series B Original Issue Date” shall mean, with respect to any share of Series C Stock issued by the Corporation in exchange for a share of Series B Stock, the date on which the Corporation originally issued such share of Series B Stock.

The Recapitalization consisted of the exchange of Series B Shares for a combination of Series C Shares and Common Stock. For each Series B Share, the participating holder received (i) one Series C Share and (ii) 2,000 shares of JFG Common Stock (for no additional consideration).

For the year ending May 31, 2010, 6,805 shares of Series B Stock were surrendered and exchanged for 6,805 shares of Series C Stock. This exchange amounted to $6,269,051 of carrying value of Series B stock being exchanged for Series C and Common Stock. 13,609,872 shares of Common Stock were issued to the Series C Stock holders at the rate of 2,000 Common shares for each exchanged Series B Stock, with the related cost associated with the Common issuance offsetting the Series C carrying value by $265,120. The shares were valued at approximately $.01948 per share based on the average quoted closing price of the Company's stock for the 20-day period proceeding the date of the transaction. Series C stock may be redeemed by the Company but does not have a fixed maturity date and, thus, is classified as permanent equity.

The accrual of dividends on the equity preferred stock resulted in a charge to common stockholders’ equity of $228,373 and $449,847 for the three and six month periods ending November 30, 2012, as compared with a charge to common stockholders’ equity of $210,936 and $415,500 for the three and six month periods ending November 30, 2011.

Dividend Preference and Accretion

The Series A Shares are entitled to receive cumulative dividends at the rate of 4% per annum.

The Series B Shares have an 8% per annum compounding dividend preference, are convertible into Common Shares of JFG at the option of the holders at a conversion price of $1.00 per Share (as adjusted for dilution) and, to the extent not converted, must be redeemed by the Corporation at any time after December 31, 2010 at the option of the holder. Any such redemption is subject to legal constraints, such as the availability of capital or surplus out of which to pay the redemption, and to a determination by our Board of Directors that the redemption will not impair the operations of First Surety.

The Series C Shares issued in the Recapitalization have the same 8% per annum compounding dividend preference and carry over from the Series B Shares the same accrued but unpaid dividends. While dividends had never been declared on the Series B shares, they had been accrued, increasing the dividend preference and the redemption price and liquidity preference of such shares and increasing the liability represented thereby based upon the Series B Shares fixed maturity date. The accrued (but undeclared) dividends associated with the Series C exchange amounted to $2,295,624 and are included in the total amount exchanged for Series C Shares. Unlike the Series B Shares with their fixed maturity date, the Series C Shares are permanent equity, with accruing dividends only increasing the preference amount that must be satisfied before junior securities may participate in dividends or on liquidation. Accordingly, the effect of the accrual of dividends with respect to the Series C Shares on the Company’s balance sheet is to increase the aggregate claim of the Series C Shares on the equity of the corporation and to increase the deficit in common equity, while having no effect on the net equity of the corporation as a whole. The entitlement of the Series C Shares to a priority in relation to junior securities with respect to dividends and on liquidation does not create an obligation to the Company and therefore no liability is recorded until the dividends are declared by the Board of the Company. The Series C Shares are pari passu with the Corporation’s Series A Preferred Stock and Series B Shares (to the extent any remain outstanding following the Recapitalization) and no dividends or other distributions will be paid upon Common Shares or any other class of Shares that is junior in priority to the Series C Preferred while dividends are in arrears. In addition, the Series C Shares are convertible into Common Shares of JFG at the option of the holders at a conversion price of $0.10 per Share. The Series C Shares may be redeemed by the Corporation, at its option, when it is in a financial position to do so.

Holders of over 70% of the outstanding Series B Preferred Shares elected to participate in the recapitalization. Those Series B Preferred Shareholders that chose not to convert at this time are listed in the Liabilities section of the Balance Sheet, and therefore the accretion and dividends associated with the Series B stock after November 30, 2009 are deductions from net income. As the redemption date on the Series B shares got closer, it became apparent that it was unlikely that the shares would be converted to common at $1.00, and thus the classification was changed. Dividends on Series B mandatorily redeemable preferred stock deducted from net income amounted to $94,869 for the three-month period ended November 30, 2012 and $186,871 for the six month period ending November 30, 2012. The remaining Series B shares not converted were accreted from carrying value to the face amount for the 5 year period from the date of issuance. Series C stock has no accretion. There were no shares of Series B Stock surrendered or exchanged in the six month period ending November 30, 2012.

During the year ended May 31, 2012, two holders of Series A stock released all of their outstanding bonds held with FSC. The shares of these Series A Preferred shareholders are listed in the liability section of the Balance Sheet in the amount of $1,453,581, which consists of $1,126,000 face value of stock and $327,581 in dividends payable. The dividends associated with these shares of Series A stock are a deduction from net income in the amount of $14,509 and $28,719 for the three and six month periods ended November 30, 2012. There was no accretion on these shares of Series A stock.

As of November 30, 2012 the Company has chosen to defer payment of dividends on the Series A Preferred Stock with such accrued and unpaid dividends amounting to $657,252 through November 30, 2012.

As of November 30, 2012 the Company has chosen to defer payment of dividends on the Series B and Series C Preferred Stock with such accrued and unpaid dividends amounting to $1,982,617 and $4,749,028 through November 30, 2012.

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Commitments, Contingencies, and Material Agreements
6 Months Ended

Nov. 30, 2012

Commitments, Contingencies, and Material Agreements

Commitments, Contingencies, and Material Agreements
Note G – Commitments, Contingencies, and Material Agreements

As of November 30, 2012, the Company had accrued and withheld approximately $207,000 in noncurrent Federal payroll taxes and approximately $29,000 in estimated penalties and interest, which are reflected in the financial statements as other liabilities. Management is in discussion with the IRS and intends to satisfy this obligation as soon as possible.

As of November 30, 2012, the Company had accrued and withheld approximately $41,000 in State of West Virginia payroll withholdings and approximately $9,900 in interest and penalties, which are reflected in the accompanying financial statements as other liabilities. In August 2012 the Company entered into a payment plan with the State of West Virginia which will satisfy this obligation in full over a 15 month payment period.

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Reinsurance
6 Months Ended

Nov. 30, 2012

Reinsurance

Reinsurance
Note I – Reinsurance

The Company limits the maximum net loss that can arise from large risks by reinsuring (ceding) certain levels of such risk with reinsurers. Ceded reinsurance is treated as the risk and liability of the assuming companies. The Company cedes insurance to other companies and these reinsurance contracts do not relieve the Company from its obligations to policyholders.

Effective April 1, 2009, FSC entered into a reinsurance agreement with various syndicates at Lloyd’s of London (“Reinsurer”) for its coal reclamation surety bonding programs. The agreement has been renewed annually with the Reinsurer, with the most recent renewal effective July 1, 2012. The reinsurance agreement is an excess of loss contract which protects the Company against losses up to certain limits over stipulated amounts and can be terminated by either party by written notice of at least 90 days prior to any July 1. The contract calls for a premium rate of 35% subject to a minimum premium $490,000. Deposits are made to the reinsurers quarterly in arrears in equal amounts of $140,000. At November 30, 2012 and May 31, 2012, the Company had prepaid reinsurance premiums of $175,857 and $243,877 and ceded reinsurance deposited of $18,250 and $42,458.

At the close of the contract year ended June 30, 2012, the Company had written $407,274 in ceded premium on coal reclamation surety bonds. In order to meet the contract minimum of $490,000 of ceded premium written, the Company had to record an additional $82,726 in ceded premium at June 30, 2012.

There were no ceded losses and LAE expenses for the six months ended November 30, 2012 or 2011.

The effects of reinsurance on premium written and earned for the three and six month periods ending November 30, 2012 are as follows;

Three Month Period Ending November 30, 2012 -

Written

Three Month Period Ending November 30, 2012 - Earned

Three Month Period Ending November 30, 2011 -

Written

Three Month Period Ending November 30, 2011 -

Earned

Direct

$ 130,757

$ 326,953

$ 37,176

$ 292,206

Ceded

$ 43,155

$ 108,828

$ 11,375

$ 97,875

Net

$ 87,602

$ 218,125

$ 25,801

$ 194,331

Six Month Period Ending November 30, 2012 -

Written

Six Month Period Ending November 30, 2012 - Earned

Six Month Period Ending November 30, 2011 -

Written

Six Month Period Ending November 30, 2011 -

Earned

Direct

$ 480,959

$ 660,612

$ 406,246

$ 699,465

Ceded

$ 234,290

$ 302,311

$ 137,926

$ 237,590

Net

$ 246,669

$ 358,301

$ 268,320

$ 461,875

Under the terms of its reinsurance agreement, the Company is entitled to a No Claims Bonus from the reinsurers for each claim year in which no claims are received. The bonus is 20% of the annual reinsurance premium and is to be recorded upon the completion of each contract year. On August 31, 2011 the Company recorded receipt of $213,281 from its reinsurers representing the cumulative No Claims Bonus under the terms of its reinsurance agreement for the claim years ending June 30, 2010 and June 30, 2011. For the contract year ended June 30, 2012, the Company recorded a No Claims Bonus receivable in the amount of $98,000. The No Claims Bonus is not included in the analysis of written and earned premium above.

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Notes Payable from Related Parties (Details) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2011

Nov. 30, 2012

Nov. 30, 2011

Notes Payable and Advances from Related Party Board Member for Consulting services provided $ 15,525 $ 15,525 $ 31,050 $ 31,050

Advances from CEO:

Balance owed, beginning of period (6,323) 0 (57,046) 0

Proceeds from borrowings, 225,436 442,806

Assumption of company debt 0 221,868

Accrued payroll offsetting repayments 0 0

Repayments (433,275) (821,790)

Balance owed, end of period $ (214,162) $ (214,162)

Interest rate. 12.00% 12.00%

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Revenue And Other Financial Information by Industry Segment (Tables)
6 Months Ended

Nov. 30, 2012

Segment Reporting Tables

Presents Revenue And Other Financial Information by Industry Segment
The following table presents revenue and other financial information by industry segment.

 Three Month Period Ended

Industry Segment

 November 30,

 2012

November 30, 2011

Revenues:

Investment advisory

 $ 43,786

 $ 57,695

Surety insurance

 296,756

 266,416

Corporate

 -

 -

Total revenues

 $ 340,542

 $ 324,111

Net Income (Loss):

Investment advisory

 $ (13,124)

 $ 5,115

Surety insurance

 57,172

 7,640

Corporate

 (676,368)

 (472,213)

Total net income (loss)

 $ (632,320)

 $ (459,458)

 Six Month Period Ended

Industry Segment

 November 30,

 2012

November 30, 2011

Revenues:

Investment advisory

 $ 102,708

 $ 133,311

Surety insurance

 622,211

 847,564

Corporate

 -

 -

Total revenues

 $ 724,919

 $ 980,875

Net Income (Loss):

Investment advisory

 $ 4,763

$ 30,028

Surety insurance

 184,835

 336,406

Corporate

 (1,275,507)

 (952,933)

Total net income (loss)

 $ (1,085,909)

 $ (586,499)

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Investments and Fair Value Disclosures Shor Term Investments (Details) (USD $)

Nov. 30, 2012

May 31, 2012

Short term investments, $ 262,333 $ 991,875

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Subsequent Events borrowings and shares issued (Details) (USD $)

Jan. 01, 2013

Dec. 30, 2012

Nov. 30, 2012

Extended borrowings from individuals $ 25,000

Demand notes bearing interest rate minimum range 10.00%

Issuance of shares includes in borrowings as additional consideration 25,000

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Balance owed to Principal Shareholder 27,025

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Defer payment of dividends on Series B Preferred Stock which is accrued and unpaid 0 2,079,398

Defer payment of dividends on Series C Preferred Stock which is accrued and unpaid $ 0 $ 4,982,007

Common stock shares issued to Series B preferred stock holders 2,434,098

Dividend Rate Series B Preferred stockholders 2.00%

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Preferred Stock Equity Transactions (Details) (USD $)
12 Months Ended

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Dec. 31, 2010

May 31, 2010

Common Stock Par Value Per Share. $ 0.0001

Preferred stock Par Value Per Share $ 0.0001

Series C Preferred Stock shares authorized 10,000

Series A Preferred Stock, par value per share $ 0.0001

Dividend Rate on Series C stock 8.00%

Series C Preferred Stock shares 1

JFG common stock (for no additional consideration) 2,000

Series B Preferred stock shares 6805 surrendered for exchange of Series C Stock 6,805

Exchange value of Series B into Series C Stock $ 6,269,051

Number of common stock shares issued to Series C Stockholders 13,609,872

Common issuance offsetting the Series C carrying value 265,120

Per Share value based on average quoted closing price $ 0.01948

Series A preferred stock value (face value and dividends payable) 1,453,581

Face value of Series A preferred stock 1,126,000

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Consolidated Condensed Statements of Comprehensive Income (Loss) (Unaudited) (USD $)
3 Months Ended 6 Months Ended

Nov. 30, 2012

Nov. 30, 2011

Nov. 30, 2012

Nov. 30, 2011

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Other comprehensive income (loss):

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Net unrealized gain (loss) attributable to available-for-sale investments recognized in other comprehensive income (Loss) 23,486 17,992 48,644 33,790

Comprehensive loss attributable to common stockholders $ (855,959) $ (684,362) $ (1,524,229) $ (1,031,469)

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Investments and Fair Value Disclosures
6 Months Ended

Nov. 30, 2012

Investments and Fair Value Disclosures

Investments and Fair Value Disclosures
Note C – Investments and Fair Value Disclosures

The Company classifies its investments as available-for-sale, and as such, they are carried at fair value. The amortized cost of investments is adjusted for amortization of premiums and accretion of discounts which are included in net investment income. Changes in fair value are reported as a component of other comprehensive income, exclusive of other-than-temporary impairment losses, if any. For the three and six month periods ended November 30, 2012, there have been no other-than-temporary impairments. The Company intends and believes it has the ability to hold all investments in an unrealized loss position until the expected recovery in value, which may be at maturity.

The Company uses derivatives in the form of covered call options sold to generate additional income and provide limited downside protection in the event of a market correction. These transactions expose the Company to potential market risk for which the Company receives a premium up front. The market risk relates to the requirement to deliver the underlying security to the purchaser of the call within a definite time at an agreed price regardless of the then current price of the security. As a result, the Company takes the risk that it may be required to sell the security at the strike price, which could be a price less than the then market price. Should the security decline in price over the holding period of the call option, the Company realizes the option premium received as income and the Company lessens or mitigates this risk which may be eliminated by a closing transaction for the covered call and sale of the underlying security.

The Company invests in large capitalized US securities traded on major US exchanges and writes standardized covered calls only against these positions (covered calls), which are openly traded on major US exchanges. The use of such underlying securities and standardized calls lessens the credit risk to the furthest extent possible. The Company is not exposed to significant cash requirements through the use of covered calls in that it sells a call for a premium and may use these proceeds to enter a closing transaction for the call at a later date.

The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on November 30, 2012.

Amortized Cost

Gross Unrealized Gains

Gross Unrealized Losses

Fair Market Value

State and municipal securities

 $ 2,672,253

$ 71,228

$ 10,120

$ 2,733,361

Equity securities

494,107

8,495

37,624

464,978

Derivatives

(5,347)

(7,546)

(193)

(12,700)

Foreign obligations

202,997

-

380

202,617

U.S. government agency mortgage-backed securities

3,825,265

178,154

5,382

3,998,037

$ 7,189,275

$ 250,331

$ 53,313

$ 7,386,293

The following table sets forth the amortized cost and estimated market value of bonds and equity securities available-for-sale and carried at market value on May 31, 2012.

Amortized Cost

Gross Unrealized Gains

Gross Unrealized Losses

Fair Market Value

State and municipal securities

$ 2,077,399

$ 16,051

$ 6,110

$ 2,087,340

Equity securities

533,669

15,176

52,377

496,468

Derivatives

(14,549)

(2,344)

(4,699)

(12,194)

Foreign obligations

205,247

-

9,997

195,250

U.S. government agency mortgage-backed securities

 3,632,782

 185,140

 1,864

 3,816,058

 $ 6,434,548

$ 214,023

$ 65,649

$ 6,582,922

The Company’s short-term investments of $262,333 and $991,875 at November 30, 2012 and May 31, 2012 consisted of money-market investment funds.

Management believes the Company has the ability to hold all fixed income securities to maturity. However, the Company determined it may dispose of securities prior to their scheduled maturity due to changes in interest rates, prepayments, tax and credit considerations, liquidity or regulatory capital requirements or other similar factors, therefore the Company classifies all of its fixed income securities (bonds) and equity securities as available-for-sale. These securities are reported at fair value, with unrealized gains and losses, net of deferred income taxes, reported in stockholders’ equity as a separate component of accumulated other comprehensive income.

There are no securities classified as held to maturity at May 31, 2012 or November 30, 2012.

Invested assets are exposed to various risks, such as interest rate, market and credit risks. Due to the level of risk associated with certain of these invested assets and the level of uncertainty related to changes in the value of these assets, it is possible that changes in risks in the near term may significantly affect the amounts reported in the Consolidated Condensed Balance Sheets and Statements of Income.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company uses the following fair value hierarchy in selecting inputs, with the highest priority given to Level 1, as these are the most transparent or reliable:

 • Level 1 – Quoted prices for identical instruments in active markets.

 • Level 2 – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.

 • Level 3 – Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

Fair market values are provided by the Company’s independent investment custodians that utilize third-party quotation services for the valuation of the fixed-income investment securities and money-market funds held. The Company’s investment custodians are large money-center banks.

The following section describes the valuation methodologies used to measure different financial instruments at fair value, including an indication of the level in the fair value hierarchy in which the instrument is generally classified.

Fixed Income Securities

Securities valued using Level 1 inputs include highly liquid government bonds for which quoted market prices are available. Securities using Level 2 inputs are valued using pricing for similar securities, recently executed transactions, cash flow models with yield curves and other pricing models utilizing observable inputs. Most fixed income securities are valued using Level 2 inputs. Level 2 includes corporate bonds, municipal bonds, asset-backed securities and mortgage pass-through securities.

Equity Securities

Level 1 includes publicly traded securities valued using quoted market prices.

Short-Term Investments

The valuation of securities that are actively traded or have quoted prices are classified as Level 1. These securities include money market funds and U.S. Treasury bills. Level 2 includes commercial paper, for which all significant inputs are observable.

Assets measured at fair value on a recurring basis are summarized below:

November 30, 2012

Fair Value Measurements Using

Level 1

Level 2

Level 3

Assets At

Fair Value

Assets:

Fixed income securities at fair value

$ -

$ 6,934,015

$ -

$ 6,934,015

Equity securities at fair value (includes derivatives)

452,278

-

-

452,278

Short-term investments at fair value

262,333

-

-

262,333

Total Assets

$ 714,611

$ 6,934,015

$ -

$ 7,648,626

May 31, 2012

Fair Value Measurements Using

Level 1

Level 2

Level 3

Assets At

Fair Value

Assets:

Fixed income securities at fair value

$ -

$ 6,098,648

$ -

$ 6,098,648

Equity securities at fair value (includes derivatives)

484,274

-

-

484,274

Short-term investments at fair value

991,875

-

-

991,875

Total Assets

$ 1,476,149

$ 6,098,648

$ -

$ 7,574,797

The Company had no assets or liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at either May 31, 2012 or at November 30, 2012.

During the three months ended November 30, 2012, the Company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:

Gross

Proceeds

Gross

Realized

Gains

Gross

Realized

Losses

Equity securities

$ 132,723

$ 7,161

$ (1,418)

Equity securities (derivatives)

30,409

10,129

(1,417)

Total

$ 163,132

$ 17,290

$ (2,835)

During the six months ended November 30, 2012, the company recognized gross realized gains on the sale of securities classified as available-for-sale as follows:

Gross

Proceeds

Gross

Realized

Gains

Gross

Realized

Losses

Equity securities

$ 172,439

$ 9,004

$ (1,418)

Equity securities (derivatives)

50,105

19,711

(1,417)

Total

$ 222,544

 $ 28,715

$ (2,835)

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Investments and Fair Value Disclosures Assets (Details) (USD $)

Nov. 30, 2012

May 31, 2012

Fair Value Measurements Using Level 1

Equity securities at fair value (includes derivatives) $ 452,278 $ 484,274

Short-term investments at fair value 262,333 991,875

Total Assets. 714,611 1,476,149

Fair Value Measurements Using Level 2

Fixed income securities at fair value 6,934,015 6,098,648

Total Assets. 6,934,015 6,098,648

Fair Value Measurements Using Level 3

Total Assets. 0 0

Assets At Fair Value

Fixed income securities at fair value 6,934,015 6,098,648

Equity securities at fair value (includes derivatives) 452,278 484,274

Short-term investments at fair value 262,333 991,875

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Share holders equities Series B Preferred Stock (Details) (USD $)

Oct. 01, 2012

Jul. 09, 2012

Jul. 01, 2012

Common stock issued additional 719,543 3,845,837

Additional percentage of stock dividend 2.00% 2.00%

Avergage quoted closing price per share issued $ 0.001538 $ 0.002650 $ 0.002845

Value of Common stock issued $ 11,063 $ 59,890 $ 10,941

Common stock issued for services rendered 22,600,000

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Notes Payable And Advances From Related Party (Tables)
6 Months Ended

Nov. 30, 2012

Notes Payable And Advances From Related Party Tables

Notes Payable To Individuals And Businesses
The Company had the following unsecured notes payable to individuals and businesses as of November 30, 2012 and May 31, 2012 respectively:



November 30,

2012

May 31,

2012

Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party)

$ 1,369,000



$ 1,589,000

Secured demand note payable to individual; interest rate fixed @ 12%

15,000

 15,000

Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees

222,000

62,000

Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees

175,000

105,000

Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12%

(214,162)

(57,046)

Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party)

3,500,000

 3,500,000

Notes payable

$ 5,066,838

$ 5,213,954

Summary Of Common Shares Issued To Note Holders
The following table summarizes the common shares issued to those note holders.

Date of Issuance

Shares Issued

September 10, 2008

 4,870,449

March 10, 2009

5,010,640

September 10, 2009

5,354,642

March 10, 2010

6,005,925

September 10, 2010

6,213,285

March 10, 2011

6,738,900

September 10, 2011

7,043,710

March 10, 2012

7,430,017

September 10, 2012

8,573,594

57,241,162

Advances Made To The Company By Its Principle And Share Holders
The following table summarizes the activity under such arrangement for the three and six month periods ended November 30, 2012.

Three month

period ended

November 30,

2012

Six month

period ended

November 30,

2012

Balance owed, beginning of period

 $ (6,323)

 $ (57,046)

Proceeds from borrowings

 225,436

 442,806

Assumption of company debt

-

221,868

Accrued payroll offsetting repayments



 -

-

Repayments

 (433,275)

 (821,790)

Balance owed, end of period

$ (214,162)

 $ (214,162)

Scheduled maturities and principal payments
Scheduled maturities and principal payments for each of the next five years ending November 30 are as follows:

2013 (including demand notes)

$ 4,764,589

2014

156,834

2015

145,415

2016 - 2017

-

$ 5,066,838

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Commitments Contingencies and Material Agreements As Follows (Details) (USD $)	Nov. 30, 2012
Accrued and withheld Federal Payroll Taxes Noncurrent	$ 207,000
Estimated Penalties and interest	29,000
Payroll withholdings in State of West Virginia	41,000
Interest and Penalties	$ 9,900

Notes Payable and Advances from Related Party Notes Payable (Details) (USD $)	Nov. 30, 2012	May 31, 2012
Unsecured demand notes payable to individuals and others; interest rate fixed @ 10% ($75,000 to related party)	$ 1,369,000	$ 1,589,000
Secured demand note payable to individual; interest rate fixed @ 12%	15,000	15,000
Secured demand note payable to individuals; interest rate fixed @ 14%; secured by accounts receivable for investment advisory fees	222,000	62,000
Secured demand note payable to individuals; interest rate fixed @ 10%; secured by accounts receivable for investment advisory fees	175,000	105,000
Unsecured short-term advances from principal shareholder and chief executive officer; interest rate fixed @ 12%	(214,162)	(57,046)
Unsecured note(s) payable to individual(s) under a bridge-financing arrangement described below ($360,000 to related party)	3,500,000	3,500,000
Notes payable.	$ 5,066,838	$ 5,213,954

Investments and Fair Value Disclosures Gross Realized Gains On the Sale of Securities (Details) (USD $)	3 Months Ended	6 Months Ended
	Nov. 30, 2012	Nov. 30, 2012
Gross Proceeds
Equity securities.	$ 132,723	$ 172,439
Equity securities (derivatives).	30,409	50,105
Total.	163,132	222,544
Gross Realized Gains
Equity securities.	7,161	9,004
Equity securities (derivatives).	10,129	19,711
Total.	17,290	28,715
Gross Realized Losses
Equity securities.	(1,418)	(1,418)
Equity securities (derivatives).	(1,417)	(1,417)
Total.	$ (2,835)	$ (2,835)

Segment Reporting Industry Segment (Details) (USD $)	3 Months Ended		6 Months Ended
Segment Reporting Industry Segment (Details) (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011
Revenues.
Investment advisory	$ 43,786	$ 57,695	$ 102,708	$ 133,311
Surety insurance	296,756	266,416	622,211	847,564
Corporate	0	0	0	0
Total revenues:	340,542	324,111	724,919	980,875
Net Income (Loss):
Investment advisory.	(13,124)	5,115	4,763	30,028
Surety insurance.	57,172	7,640	184,835	336,406
Corporate.	(676,368)	(472,213)	(1,275,507)	(952,933)
Total net income (loss)	$ (632,320)	$ (459,458)	$ (1,085,909)	$ (586,499)

Notes Payable and Advances from Related Party Notes Payable Parentheticals (Details) (USD $)	Nov. 30, 2012
Interest rate on unsecured demand notes payable to individuals and others	10.00%
unsecured notes payable to related party	$ 75,000
Interest rate on unsecured demand notes payable to individuals and others.	12.00%
Interest rate on secured demand note payable to individuals	14.00%
Interest rate on secured demand note payable to individuals'	10.00%
Interest rate on unsecured short term advances	12.00%
Notes payable under bridge finance to related party	$ 360,000

Notes Payable and Advances from Related Party Bridge Financing (Details) (USD $)	Mar. 10, 2008
First round bridge finance	$ 2,500,000
Percentage of common shares towards interest	5.00%
Second round bridge finance	1,000,000
Percentage of common shares towards interest.	2.00%
Qualfied financing	50,000,000
Percentage of common shares to notes finance	28.00%
Amount of less than qualfied financing	50,000,000
Denominator of financing	$ 50,000,000

Preferred Stock Accrued dividends (Details) (USD $)	3 Months Ended		6 Months Ended
Preferred Stock Accrued dividends (Details) (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011
Accrued Dividends on preferred stock	$ 651,072	$ 491,418	$ 1,123,026	$ 649,759
Accrual of dividends on equity preferred stock	228,373	210,936	449,847	415,500
Dividends on Series B mandatorily redeemable preferred stock deducted from net income	94,869		186,871
Dividends of Series A deduction from net income	$ 14,509		$ 28,719

Consolidated Condensed Balance Sheets (Unaudited) (USD $)	Nov. 30, 2012	May 31, 2012
Investments and Cash:
Bonds and mortgaged-back securities available for sale, at market value (amortized cost - 11/30/12 $6,700,515; 05/31/12 $5,915,428)	$ 6,934,015	$ 6,098,648
Equity investments available for sale, at market value, net (amortized cost - 11/30/12 $488,760; 05/31/12 $519,120)	452,278	484,274
Short-term investments, at cost (approximates market value)	262,333	991,875
Cash	220,772	259,079
Total Investments and Cash	7,869,398	7,833,876
Investment income due and accrued	43,735	42,981
Premiums and other accounts receivable	238,284	289,463
Prepaid reinsurance premium	175,857	243,877
Funds deposited with Reinsurers	18,250	42,458
Deferred policy acquisition costs	155,122	167,010
Furniture, automobile, and equipment, net of accumulated depreciation of $107,959 and $102,616, respectively	17,062	22,404
Other assets	90,594	96,370
Intangible assets	150,000	150,000
TOTAL ASSETS	8,758,302	8,888,439
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Reserve for losses and loss expenses	1,122,894	1,026,489
Reserve for unearned premiums	591,437	771,089
Advanced premium	150,962	139,402
Accrued expenses and professional fees payable	751,026	473,540
Accounts payable	236,793	172,627
Related party payable	111,859	109,309
Term and demand notes payable to related party	220,838	377,954
Notes payable	4,846,000	4,836,000
Accrued interest payable	1,998,846	1,716,884
Accrued interest payable to related party	243,513	209,069
Other liabilities	277,945	290,706
Mandatorily redeemable Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,126 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; stated liquidation value of $1,000 per share	1,453,581	1,424,863
Mandatorily redeemable Series B Preferred Stock, $.0001 par value per share; 3,136 shares authorized; 2,817 shares issued and outstanding at November 30, 2012 and May 31, 2012; stated liquidation value of $1,000 per share	4,797,095	4,610,224
Total Liabilities	16,802,789	16,158,156
Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,549 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; stated liquidation value of $1,000 per share	1,878,672	1,841,555
Total Mandatorily Redeemable Preferred Stock	1,878,672	1,841,555
Commitments and Contingencies (See Notes)
Stockholders' Equity (Deficit)
Series C Preferred Stock, $.0001 par value per share; 10,000 shares authorized; 6,805 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively; includes $4,520,655 and $4,299,181 accrued Series C dividends, respectively	10,779,959	10,330,112
Common stock, $.0001 par value per share; 490 million shares authorized; 308,154,805 and 270,352,831 shares issued and outstanding at November 30, 2012 and May 31, 2012, respectively	30,816	27,035
Additional paid in capital	3,923,638	3,664,923
Accumulated deficit	(24,854,590)	(23,281,717)
Accumulated other comprehensive income (loss)	197,018	148,375
Total Stockholders' Equity (Deficit)	(9,923,159)	(9,111,272)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 8,758,302	$ 8,888,439

Reinsurance Agreement (Details) (USD $)	Aug. 31, 2012	Jun. 30, 2012	May 31, 2012	Aug. 31, 2011
Premium rate as per contract	35.00%		0.00%
Minimum Premium as per contract	$ 490,000		$ 0
Deposits to reinsurers quarterly in arrears in equal amounts	140,000		0
Prepaid reinsurance premium.	241,529		243,877
Ceded reinsurance payable (deposited)	8,595	0	(42,458)	0
Reinsurance receipt:
Receipt of cumulative no claims bonus		0		213,281
No Claims bonus receivable		$ 98,000		$ 0

Scheduled maturities (Details) (USD $)	12 Months Ended
Scheduled maturities (Details) (USD $)	Nov. 30, 2012
2013 (including demand notes)	$ 4,764,589
2014 (including demand notes)	156,834
2015 (including demand notes)	145,415
Demand notes 2016 - 2017	0
Total deamand notes upto 2017	$ 5,066,838

Basis of Presentation Loan Forbearance Agreement (Details) (USD $)	Sep. 10, 2009	Jun. 10, 2009	Jun. 05, 2009	Sep. 10, 2008
Increase interest rate on loan			17.00%
Interest payable on loan	$ 0	$ 224,515	$ 0	$ 0
Increase in quartely payment towards loan	67,185	0	0	0
Total increase in quartely payment towards loan	$ 291,700	$ 0	$ 0	$ 0
Percentage of outstanding common stock issued to bridge finance lenders			7.00%
Increased percentage of outstanding common stock issued to bridge finance lenders			28.00%
Percentage of outstanding common stock to be issued to bridge finance lenders				2.80%

Consolidated Condensed Statement of Mandatorily Redeemable Preferred Stock and Stockholders' Equity (Deficit) (Unaudited) (USD $)	Series A Mandatorily Redeemable Preferred Stock Shares	Series A Mandatorily Redeemable Preferred Stock Amount USD ($)	Common Stock Shares	Common Stock Amount USD ($)	Additional Paid-In Capital USD ($)	Series C Preferred Shares	Series C Preferred Amount and APIC USD ($)	Accumulated Deficit USD ($)	Accumulated Other Comprehensive Income (Loss) USD ($)	Total USD ($)
Balance at May. 31, 2012	1,549	1,841,555	270,352,831	27,035	3,664,923	6,805	10,330,112	(23,281,717)	148,375	(9,111,272)
Issuance of common stock as compensation for services	0	0	22,600,000	2,260	57,630	0	0	0	0	59,890
Issuance of common stock as additional consideration for financing arrangements	0	0	15,201,974	1,521	191,662	0	0	0		193,183
Accrued dividends of Series A mandatorily redeemable convertible preferred stock		$ 37,117		$ 0	$ 0		$ 0	$ (37,117)	$ 0	$ (37,117)
Accrued dividends of Series C equity preferred stock		0		0	0		449,847	(449,847)	0	0
Increase (Decrease) in accrual of common shares to be issued in connection with financing arrangements		0		0	9,423		0	0	0	9,423
Unrealized net loss on available for sale securities		0		0	0		0	0	48,643	48,643
Net income (loss), six month period ended November 30, 2012		0		0	0		0	(1,085,909)	0	(1,085,909)
Balance at Nov. 30, 2012	1,549	1,878,672	308,154,805	30,816	3,923,638	6,805	10,779,959	(24,854,590)	197,018	(9,923,159)
Balance at Aug. 31, 2012	1,549	1,859,920	275,259,668	27,526	3,776,565	6,805	10,551,586	(23,975,144)	173,532	(9,445,935)
Issuance of common stock as additional consideration for financing arrangements,	0	0	22,600,000	2,260	57,630	0	0	0	0	59,890
Accrued dividends of Series A mandatorily redeemable convertible preferred stock,	0	0	10,295,137	1,030	177,646	0	0	0	0	178,676
Accrued dividends of Series C equity preferred stock,		18,752		0	0		0	(18,752)	0	(18,752)
Increase (Decrease) in accrual of common shares to be issued in connection with financing arrangements,		0		0	0		228,373	(228,374)	0	(1)
Common stock option expense,		0		0	(88,203)		0	0	0	(88,203)
Unrealized net gain (loss) on available for sale securities,		0		0	0		0	0	23,486	23,486
Net income (loss), three month period ended August 31, 2012		$ 0		$ 0	$ 0		$ 0	$ (632,320)	$ 0	$ (632,320)
Balance at Nov. 30, 2012	1,549	1,878,672	308,154,805	30,816	3,923,638	6,805	10,779,959	(24,854,590)	197,018	(9,923,159)

Consolidated Condensed Balance Sheets Parentheticals (USD $)	Nov. 30, 2012	May 31, 2012
Amortized cost Bonds and mortgaged-back securities available for sale	$ 6,700,515	$ 5,915,428
Amortized cost Equity investments available for sale	488,760	519,120
Accumulated depreciation of Furniture, automobile, and equipment	107,959	102,616
Mandatorily redeemable Series A Redeemable Preferred Stock, par value	$ 0.0001	$ 0.0001
Mandatorily redeemable Series A Redeemable Preferred Stock, shares authorized	1,000,000	1,000,000
Mandatorily redeemable Series A Redeemable Preferred Stock, shares issued	1,126	1,126
Mandatorily redeemable Series A Redeemable Preferred Stock, shares outstanding	1,126	1,126
Mandatorily redeemable Series A Redeemable Preferred Stock,Share liquidation value	$ 1,000	$ 1,000
Mandatorily redeemable Series B Redeemable Preferred Stock, par value	$ 0.0001	$ 0.0001
Mandatorily redeemable Series B Redeemable Preferred Stock, shares authorized	3,136	3,136
Mandatorily redeemable Series B Redeemable Preferred Stock, shares issued	2,817	2,817
Mandatorily redeemable Series B Redeemable Preferred Stock, shares outstanding	2,817	2,817
Mandatorily redeemable Series B Redeemable Preferred Stock,Share liquidation value	$ 1,000	$ 1,000
Series A Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Series A Preferred Stock, shares authorized	1,000,000	1,000,000
Series A Preferred Stock, shares issued	1,549	1,549
Series A Preferred Stock, shares outstanding	1,549	1,549
Series A Preferred Stock, Share liquidation value	$ 1,000	$ 1,000
Series C Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Series C Preferred Stock, shares authorized	10,000	10,000
Series C Preferred Stock, shares issued	6,805	6,805
Series C Preferred Stock, shares outstanding	6,805	6,805
Series C Preferred Stock, Accrued Dividends	$ 4,520,655	$ 4,299,181
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	490,000,000	490,000,000
Common Stock, shares issued	308,154,805	270,352,831
Common Stock, shares outstanding	308,154,805	270,352,831

Document and Entity Information	6 Months Ended
Document and Entity Information	Nov. 30, 2012	Jan. 22, 2013
Document and Entity Information
Entity Registrant Name	JACOBS FINANCIAL GROUP, INC.
Document Type	10-Q
Document Period End Date	Nov. 30, 2012
Amendment Flag	false
Entity Central Index Key	0000857501
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding		310,613,903
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

Basis Of Presentation Liquidity And Going Concern (Details) (USD $)	3 Months Ended		6 Months Ended	12 Months Ended
	Nov. 30, 2012	Aug. 31, 2009	Nov. 30, 2012	May 31, 2012	May 31, 2011
Income (loss) from operations	$ 235,000		$ 271,000	$ 16,000	$ (22,000)
Income (or loss) decreases (or increase) after accrued dividends on mandatorily redeemable preferred stock	651,000		1,123,000	1,220,000	1,440,000
Bridge financing obtained by company		3,500,000
Net proceeds from equity on or before September 10, 2013		$ 15,000,000
Fixed interest rate on notes		10.00%

Notes Payable from Related Parties (Details) (USD $)	3 Months Ended		6 Months Ended
Notes Payable from Related Parties (Details) (USD $)	Nov. 30, 2012	Nov. 30, 2011	Nov. 30, 2012	Nov. 30, 2011
Notes Payable and Advances from Related Party Board Member for Consulting services provided	$ 15,525	$ 15,525	$ 31,050	$ 31,050
Advances from CEO:
Balance owed, beginning of period	(6,323)	0	(57,046)	0
Proceeds from borrowings,	225,436		442,806
Assumption of company debt	0		221,868
Accrued payroll offsetting repayments	0		0
Repayments	(433,275)		(821,790)
Balance owed, end of period	$ (214,162)		$ (214,162)
Interest rate.	12.00%		12.00%

Subsequent Events borrowings and shares issued (Details) (USD $)	Jan. 01, 2013	Dec. 30, 2012	Nov. 30, 2012
Extended borrowings from individuals			$ 25,000
Demand notes bearing interest rate minimum range			10.00%
Issuance of shares includes in borrowings as additional consideration			25,000
Borrowings from principal shareholder and CEO			274,560
Interest rate on borrowings from principal shareholder and CEO			12.00%
Repayments to borrowings from principal shareholder and CEO			87,075
Balance owed to Principal Shareholder			27,025
Defer payment of dividends on Series A Preferred Stock which is accrued and unpaid	0	690,848
Defer payment of dividends on Series B Preferred Stock which is accrued and unpaid	0	2,079,398
Defer payment of dividends on Series C Preferred Stock which is accrued and unpaid	$ 0	$ 4,982,007
Common stock shares issued to Series B preferred stock holders	2,434,098
Dividend Rate Series B Preferred stockholders	2.00%

Preferred Stock Equity Transactions (Details) (USD $)	12 Months Ended
Preferred Stock Equity Transactions (Details) (USD $)	May 31, 2012	Dec. 31, 2010	May 31, 2010
Common Stock Par Value Per Share.		$ 0.0001
Preferred stock Par Value Per Share		$ 0.0001
Series C Preferred Stock shares authorized		10,000
Series A Preferred Stock, par value per share		$ 0.0001
Dividend Rate on Series C stock		8.00%
Series C Preferred Stock shares		1
JFG common stock (for no additional consideration)		2,000
Series B Preferred stock shares 6805 surrendered for exchange of Series C Stock			6,805
Exchange value of Series B into Series C Stock			$ 6,269,051
Number of common stock shares issued to Series C Stockholders			13,609,872
Common issuance offsetting the Series C carrying value			265,120
Per Share value based on average quoted closing price			$ 0.01948
Series A preferred stock value (face value and dividends payable)	1,453,581
Face value of Series A preferred stock	1,126,000
Dividends payable Series A Preferred stock	$ 327,581

Investments and Fair Value Disclosures Assets (Details) (USD $)	Nov. 30, 2012	May 31, 2012
Fair Value Measurements Using Level 1
Equity securities at fair value (includes derivatives)	$ 452,278	$ 484,274
Short-term investments at fair value	262,333	991,875
Total Assets.	714,611	1,476,149
Fair Value Measurements Using Level 2
Fixed income securities at fair value	6,934,015	6,098,648
Total Assets.	6,934,015	6,098,648
Fair Value Measurements Using Level 3
Total Assets.	0	0
Assets At Fair Value
Fixed income securities at fair value	6,934,015	6,098,648
Equity securities at fair value (includes derivatives)	452,278	484,274
Short-term investments at fair value	262,333	991,875
Total Assets.	$ 7,648,626	$ 7,574,797

Share holders equities Series B Preferred Stock (Details) (USD $)	Oct. 01, 2012	Jul. 09, 2012	Jul. 01, 2012
Common stock issued additional	719,543		3,845,837
Additional percentage of stock dividend	2.00%		2.00%
Avergage quoted closing price per share issued	$ 0.001538	$ 0.002650	$ 0.002845
Value of Common stock issued	$ 11,063	$ 59,890	$ 10,941
Common stock issued for services rendered		22,600,000