CASH 2018 Special Proxy Statement

CRESTMARK BANCORP, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 – LOANS, LEASES AND RECEIVABLES (Continued) The following table presents the balance in the allowance for credit losses and the recorded investment in loans, leases and receivables by portfolio segments and based on the impairment method as of December 31, 2017 and 2016: Commercial Loans Consumer Loans Leases Factoring Receivables Total 2017 Allowance for credit losses: Ending allowance balance attributable to loans, leases, and receivables: Individually evaluated for impairment . . . . . . . . . . . . $ 896,350 $ — $ 129,680 $ 179,950 $ 1,205,980 Collectively evaluated for impairment . . . . . . . . . . . . 3,875,728 250,023 1,476,437 3,568,617 9,170,805 Total ending allowance balance . . . . . . . . . . . $ 4,772,078 $ 250,023 $ 1,606,117 $ 3,748,567 $ 10,376,785 Loans, leases, and receivables: Loans, leases and receivable individually evaluated for impairment . . . . . . . . . . . . . . . . $ 10,759,722 $ — $ 3,561,622 $ 5,024,505 $ 19,345,849 Loans, leases and receivable collectively evaluated for impairment . . . . . . . . . . . . . . . . 323,238,684 49,919,700 197,838,658 423,654,310 994,651,352 Total ending loans, leases and receivables balance . . . . . . . . . . . $333,998,406 $49,919,700 $201,400,280 $428,678,815 $1,013,997,201 2016 Allowance for credit losses: Ending allowance balance attributable to loans, leases, and receivables: Individually evaluated for impairment . . . . . . . . . . . . $ 806,099 $ — $ 207,708 $ 237,764 $ 1,251,571 Collectively evaluated for impairment . . . . . . . . . . . . 3,868,098 198,023 598,430 4,303,793 8,968,344 Total ending allowance balance . . . . . . . . . . . $ 4,674,197 $ 198,023 $ 806,138 $ 4,541,557 $ 10,219,915 Loans, leases, and receivables: Loans, leases and receivable individually evaluated for impairment . . . . . . . . . . . . . . . . $ 13,871,893 $ — $ 1,306,609 $ 9,649,247 $ 24,827,749 Loans, leases and receivable collectively evaluated for impairment . . . . . . . . . . . . . . . . 249,000,533 38,780,601 117,856,035 372,564,261 778,201,430 Total ending loans, leases and receivables balance . . . . . . . . . . . $262,872,426 $38,780,601 $119,162,644 $382,213,508 $ 803,029,179 F-19