CASH 2018 Special Proxy Statement

CRESTMARK BANCORP, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 – LOANS, LEASES AND RECEIVABLES (Continued) The following tables present the recorded investment in nonaccrual loan, leases and receivables and loans, leases and receivables past due over 90 days still on accrual by portfolio segment as of December 31, 2017 and 2016. 2017 2016 Nonaccrual Past Due Over 90 Days Still Accruing Nonaccrual Past Due Over 90 Days Still Accruing Commercial loans . . . . . . . . . . . . . . . . . . . $1,316,675 $ — $ 248,790 $ — Leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — 3,827,876 — 612,456 Factoring receivables . . . . . . . . . . . . . . . . . 1,410,486 — 3,019,420 — Total . . . . . . . . . . . . . . . . . . . . . . . . . . $2,727,161 $3,827,876 $3,268,210 $612,456 The recorded investment in loans, leases and receivables includes loan, lease and receivable origination fees, net and excludes accrued interest receivable due to immateriality. The following table presents the aging of the recorded investment in past due loans, leases and receivables by portfolio segment as of December 31, 2017 and 2016: 31 - 60 Days Past Due 61 - 90 Days Past Due Greater than 90 Days Past Due Total Past Due Loans Not Past Due Total 2017 Commercial loans . . . $ — $ — $ — $ — $333,998,406 $ 333,998,406 Consumer loans . . . . 19,988,201 6,092,319 — 26,080,520 23,839,180 49,919,700 Leases . . . . . . . . . . . . 6,689,309 4,389,523 3,827,876 14,906,708 186,493,572 201,400,280 Factoring receivables . . . . . . — — — — 428,678,815 428,678,815 Total . . . . . . . . . $26,677,510 $10,481,842 $3,827,876 $40,987,228 $973,009,973 $1,013,997,201 2016 Commercial loans . . . $ — $ — $ — $ — $262,872,426 $ 262,872,426 Consumer loans . . . . 14,863,745 4,226,307 — 19,090,052 19,690,549 38,780,601 Leases . . . . . . . . . . . . 436,525 8,879 612,456 1,057,860 118,104,784 119,162,644 Factoring receivables . . . . . . — — — — 382,213,508 382,213,508 Total . . . . . . . . . $15,300,270 $ 4,235,186 $ 612,456 $20,147,912 $782,881,267 $ 803,029,179 Consumer loans presented as past due above are contractually past due, however due to recourse with the hospitals management believes there is no risk of loss to the Corporation. The Corporation has seen no loss related to these loans in the 15 years it has had this portfolio segment. As of December 31, 2017, and 2016, the Corporation had outstanding troubled debt restructurings with a balance of $1,196,812, and $40,000, respectively. The Corporation has no specific allowance allocated for these loans at December 31, 2017 and 2016, respectively. The Corporation has no commitments to lend additional amounts as of December 31, 2017 and 2016 to customers with outstanding loans, leases and receivables that are classified as troubled debt restructurings. F-21