CASH 2017 Annual Report

114 Allowance for Loan Losses and Recorded Investment in loans at September 30, 2017 and 2016 were as follows: 1-4 Family Real Estate Commercial and Multi- Family Real Estate Agricultural Real Estate Consumer Commercial Operating Agricultural Operating Premium Finance Unallocated Total (Dollars in Thousands) Year Ended September 30, 2017 Allowance for loan losses: Beginning balance $ 654 $ 2,198 $ 142 $ 51 $ 117 $ 1,332 $ 588 $ 553 $ 5,635 Provision (recovery) for loan losses 149 610 1,248 6,830 1,165 (160) 773 (26) 10,589 Charge offs — (138) — (7,084) (1,149) — (626) — (8,997) Recoveries — — — 209 25 12 61 — 307 Ending balance $ 803 $ 2,670 $ 1,390 $ 6 $ 158 $ 1,184 $ 796 $ 527 $ 7,534 Ending balance: individually evaluated for impairment — — — — — — — — — Ending balance: collectively evaluated for impairment 803 2,670 1,390 6 158 1,184 796 527 7,534 Total $ 803 $ 2,670 $ 1,390 $ 6 $ 158 $ 1,184 $ 796 $ 527 $ 7,534 Loans: Ending balance: individually evaluated for impairment 72 1,109 — — — — — — 1,181 Ending balance: collectively evaluated for impairment 196,634 584,401 61,800 163,004 35,759 33,594 250,459 — 1,325,651 Total $ 196,706 $ 585,510 $ 61,800 $ 163,004 $ 35,759 $ 33,594 $ 250,459 $ — $ 1,326,832