The rating on Vermont Educational&Health Buildings Financing Agency's bonds is affirmed. The bonds are secured by a mortgage loan insured by FHA under Section 232 of the National Housing Act. The rating reflects: Quality of the mortgage loan collateral, Sufficiency of reserves to cover any potential shortfalls, Sufficiency of assets and revenues to pay debt service and expenses, Asset-to-liability position of 110.09% as of Feb. 2, 1999, and Investments in 'AA-' rated Prudential Insurance Co. and 'AAAm' rated Federated Trust for U.S. Treasury Obligations. The bonds were issued to finance the Helen Porter Nursing Home, a 118-bed skilled and intermediate nursing-care facility. The mortgage loan is insured by FHA under Section 232 of the National Housing Act. Accordingly,