CASH 2018 Annual Report

133 Accruing and Non-accruing Loans and Leases Non-performing Loans and Leases Past Due Loans and Leases 30-59 Days Past Due 60-89 Days Past Due > 89 Days Past Due Total Past Due Current Total Loans and Leases Receivable > 89 Days Past Due and Accruing Non- accrual balance Total Year Ended September 30, 2017 (Dollars in Thousands) National Lending Commercial finance $ 1,509 $ 2,442 $ 1,205 $ 5,156 $ 250,152 $ 255,308 $ 1,205 $ — $ 1,205 Consumer finance 2,503 541 1,387 4,431 135,798 140,229 1,387 — 1,387 Tax services — — — — 192 192 — — — Total National Lending 4,012 2,983 2,592 9,587 386,142 395,729 2,592 — 2,592 Community Banking Commercial and multi-family real estate 295 — 390 685 584,825 585,510 — 685 685 1-4 family real estate 370 79 — 449 196,257 196,706 — — — Agricultural — — 34,295 34,295 61,099 95,394 34,295 — 34,295 Commercial operating — — — — 30,718 30,718 — — — Consumer 9 17 19 45 22,730 22,775 19 — 19 Total Community Banking 674 96 34,704 35,474 895,629 931,103 34,314 685 34,999 Total Loans and Leases $ 4,686 $ 3,079 $ 37,296 $ 45,061 $ 1,281,771 $ 1,326,832 $ 36,906 $ 685 $ 37,591 Non-accruing loans and leases were $2.9 million and $0.7 million at September 30, 2018 and 2017, respectively. There were $7.3 million and $36.9 million in accruing loans and leases delinquent 90 days or more at September 30, 2018 and 2017, respectively. For the year ended September 30, 2018, gross interest income which would have been recorded had the non-accruing loans and leases been current in accordance with their original terms amounted to approximately $0.1 million, none of which was included in interest income. 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 scheduled payments, as described above.