CASH 2017 Annual Report

15 Generally, when a loan becomes delinquent 90 days or more for retail bank loans or when the collection of principal or interest becomes doubtful, the Company will place the loan on a non-accrual status and, as a result, previously accrued interest income on the loan is reversed against current income. The loan will generally remain on a non-accrual status until six months of good payment history has been established. Certain relationships in the table above are over 90 days past due and still accruing. The Company considers these relationships as being in the process of collection. Specialty finance loans and Payments segment loans are generally not placed on non-accrual status, but are instead written off when the collection of principal and interest become doubtful. The table below sets forth the amounts and categories of the Company’s non-performing assets. At September 30, 2017 2016 2015 2014 2013 Non-Performing Loans (Dollars in Thousands) Non-Accruing Loans: 1-4 Family Real Estate $ — $ 83 $ 24 $ 281 $ 245 Commercial & Multi-Family Real Estate 685 — 904 312 427 Agricultural Operating — — 5,132 340 — Commercial Operating — — — — 7 Total 685 83 6,060 933 679 Accruing Loans Delinquent 90 Days or More: Agricultural Real Estate 34,198 — — — — Consumer 1,406 53 13 54 13 Agricultural Operating 97 — — — — Premium Finance 1,205 965 1,728 — — Total 36,906 1,018 1,741 54 13 Total Non-Performing Loans 37,591 1,101 7,801 987 692 Other Assets Foreclosed Assets: 1-4 Family Real Estate 62 76 — — — Commercial & Multi-Family Real Estate 230 — — 15 116 Total 292 76 — 15 116 Total Other Assets 292 76 — 15 116 Total Non-Performing Assets $ 37,883 $ 1,177 $ 7,801 $ 1,002 $ 808 Total as a Percentage of Total Assets 0.72% 0.03% 0.31% 0.05% 0.05% Total Non-Performing Assets as a Percentage of Total Assets - excluding insured loans (1) 0.70% 0.03% 0.31% 0.05% 0.05% (1) Excludes from non-performing assets the student loans that are insured by ReliaMax Surety Company.