CASH 2017 Annual Report

117 Past due loans at September 30, 2017 and 2016 were as follows: September 30, 2017 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Total Past Due Current Non- Accrual Loans Total Loans Receivable (Dollars in Thousands) 1-4 Family Real Estate $ 370 $ 79 $ — $ 449 $ 196,257 $ — $ 196,706 Commercial and Multi-Family Real Estate — — — — 584,825 685 585,510 Agricultural Real Estate — — 34,198 34,198 27,602 — 61,800 Consumer 2,512 558 1,406 4,476 158,528 — 163,004 Commercial Operating — — — — 35,759 — 35,759 Agricultural Operating — — 97 97 33,497 — 33,594 Premium Finance 1,509 2,442 1,205 5,156 245,303 — 250,459 Total $ 4,391 $ 3,079 $ 36,906 $ 44,376 $ 1,281,771 $ 685 $ 1,326,832 September 30, 2016 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Total Past Due Current Non- Accrual Loans Total Loans Receivable (Dollars in Thousands) 1-4 Family Real Estate $ — $ 30 $ — $ 30 $ 162,185 $ 83 $ 162,298 Commercial and Multi-Family Real Estate — — — — 422,932 — 422,932 Agricultural Real Estate — — — — 63,612 — 63,612 Consumer — — 53 53 37,041 — 37,094 Commercial Operating 151 354 — 505 30,766 — 31,271 Agricultural Operating — — — — 37,083 — 37,083 Premium Finance 1,398 275 965 2,638 168,966 — 171,604 Total $ 1,549 $ 659 $ 1,018 $ 3,226 $ 922,585 $ 83 $ 925,894 When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often this is associated with a delay or shortfall in payments 90 days or more for retail bank loans. Specialty finance loans and Payment segment loans are generally not impaired but written off when the collection of principal and interest become doubtful. As of September 30, 2017, there were no specialty finance loans greater than 210 days past due and the Payment segment had no loans past due. Impaired loans at September 30, 2017 and 2016 were as follows: Recorded Balance Unpaid Principal Balance Specific Allowance September 30, 2017 (Dollars in Thousands) Loans without a specific valuation allowance 1-4 Family Real Estate $ 72 $ 72 $ — Commercial and Multi-Family Real Estate 1,109 1,109 — Total $ 1,181 $ 1,181 $ — Loans with a specific valuation allowance Total $ — $ — $ —