First Security (FSGI) 8-K/A Financial Statements and Exhibits

Exhibit 99.2

JACKSON BANK & TRUST

BALANCE SHEET

(in thousands)	June 30, 2005 (unaudited)
Assets
Cash and cash equivalents:
Cash and due from banks	$	3,700
Federal funds sold		1,910
Total cash and cash equivalents		5,610
Interest bearing deposits with other banks		597
Investment securities available-for-sale		43,505
Loans		110,704
Less: Allowance for loan losses		(1,750	)
		108,954
Bank premises and equipment, net		4,060
Other assets		6,992
		11,052
Total assets	$	169,718
Liabilities and Stockholders' Equity
Deposits:
Noninterest bearing deposits	$	20,433
Interest bearing deposits		118,726
Total deposits		139,159
Other borrowings		11,012
Other liabilities		1,599
Total liabilities		151,770
Stockholders’ equity		17,948
Total liabilities and stockholders’ equity	$	169,718

JACKSON BANK & TRUST

STATEMENTS OF INCOME

	For the six months ended June 30,
	2005		2004
(in thousands)	(unaudited)
Gross interest income	$	4,540	$	4,167
Gross interest expense		1,495		1,283
Net interest income		3,045		2,884
Provision for loan losses		75		-
Net interest income after provision for loan losses		2,970		2,884
Non-interest income		770		825
Non-interest expense		2,876		2,583
Income before income taxes		864		1,126
Provision for income taxes		203		301
Net income	$	661	$	825

JACKSON BANK & TRUST

STATEMENTS OF CASH FLOWS

	For the six months ended June 30,
	2005			2004
(in thousands)	(unaudited)
Cash flows from operating activities:
Net income	$	661		$	825
Adjustments to reconcile net income to net cash provided by operating activities:
Investment securities amortization, net		27			61
Depreciation		204			199
Provision for loan losses		75			-
Gain on sale of investment securities		-			(12	)
Loss on sale of other real estate		19			7
Gain on sale of bank premises and equipment		-			(100	)
Increase in interest receivable		(91	)		(23	)
Increase in other assets		(167	)		(410	)
Increase in other liabilities		373			301
Net cash provided by operating activities		1,101			848
Cash flows from investing activities:
(Increase) decrease in interest bearing deposits with other banks		(213	)		120
Purchases of available-for-sale securities		(6,321	)		(4,845	)
Proceeds from maturities, paydowns, and calls of available-for-sale securities		3,599			3,072
Proceeds from sales of available-for-sale securities		-			4,073
Increase in loans		2,122			(7,172	)
Purchase of bank premises and equipment		(25	)		(473	)
Proceeds from sales of bank premises and equipment		-			331
Additions to other real estate		-			(43	)
Proceeds from sales of other real estate		61			6
Additions to repossessed property		(3	)		-
Proceeds from sales of repossessed property		11			-
Net cash used by investing activities		(769	)		(4,931	)
Cash flows from financing activities:
Increase in deposits		1,340			3,445
Decrease in FHLB borrowings		-			(7	)
Net change in fed funds purchased		-			400
Dividends paid		(535	)		(535	)
Net cash provided by financing activities		805			3,303
		��
Increase (decrease) in cash and cash equivalents		1,137			(780	)
Cash and cash equivalents - beginning of year		4,473			4,152
Cash and cash equivalents - end of year	$	5,610		$	3,372