Common use of CALCULATION OF LOSS FOR SHORT SALE LOANS Clause in Contracts

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:275000

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees ’s 75 Foreclosure Ffeoerseclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees ’s 75 Foreclosure fFeoerseclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. (AFTER A COVERED LOAN MODIFICATION) Note: This is an example only and not representative of any transaction. Exhibit 2b(3) CALCULATION OF LOSS FOR SHORT SALE LOANS Short-Sale after Covered Loan written down to book value prior to Loss Share Restructuring 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisalINT, 11 BPOEXTP, AVM, etcBPO, DA, DB, FA, PAU and TV) Ext Appraisal EXT Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 1000 Plus: 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 Assuming Institution 314450 Cash Recoveries: 26 Amount accepted in Short-Sale (net proceedsproceeds gross of claimed amounts) 275000 210000 27 Hazard Insurance 0 Module 1 — Whole Bank w/ Optional Shared Loss Agreements Version 3.01 — Single Family Shared-Loss Agreement XXXXXX COMMUNITY BANK BROOKSVILLE, FLORIDA December 8, 2010 SF-50 33 MI Claim Date 19000100 34 MI Claim Amount 0 35 MI Response Date 19000100 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 210400 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Note: If the calculated Loss Share Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. Module 1 — Whole Bank w/ Optional Shared Loss Agreements Version 3.01 — Single Family Shared-Loss Month: 20090531 3 Interest PaidAgreement XXXXXX COMMUNITY BANK BROOKSVILLE, FLORIDA December 8, 2010 SF-51 Notes to Exhibits 2b (Short-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:FDIC

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 — Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:— P&A Bank of Florida — Southeast Version 2.05 Fort Lauderdale, Florida May 25, 2010 77

CALCULATION OF LOSS FOR SHORT SALE LOANS. (AFTER A COVERED LOAN MODIFICATION) Note: This is an example only and not representative of any transaction. Exhibit 2b(3) CALCULATION OF LOSS FOR SHORT SALE LOANS Short-Sale after Covered Loan written down to book value prior to Loss Share Restructuring 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisalINT, 11 BPOEXTP, AVM, etcBPO, DA, DB, FA, PAU and TV) Ext Appraisal EXT Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 1000 Plus: 18 Attorneys’ fees 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 Assuming Institution 314450 Cash Recoveries: 26 Amount accepted in Short-Sale (net proceedsproceeds gross of claimed amounts) 275000 210000 27 Hazard Insurance 0 33 MI Claim Date 19000100 34 MI Claim Amount 0 35 MI Response Date 19000100 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/210400 Module 1 — Whole Bank w/ Optional Shared Loss Amount 37300 Agreements Coastal Bank Version 3.01 — Single family Shared-Loss Agreement Cocoa Beach, FL December 8, 2010 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Note: If the calculated Loss Share Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. Module 1 — Whole Bank w/ Optional Shared Loss Agreements Coastal Bank Version 3.01 — Single family Shared-Loss Month: 20090531 3 Interest PaidAgreement Cocoa Beach, FL December 8, 2010 Notes to Exhibits 2b (Short-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 1 104050 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 – Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:– P&A United Americas Bank, N.A. Version 2.11B Atlanta, Georgia October 8, 2010 118 Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:37300

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 — Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:— P&A Bank of Florida — Tampa Bay Version 2.05 Tampa, Florida April 26, 2010 77

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 1 104050 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, . etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 — Whole Bank w/Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:— P&A GULF STATE COMMUNITY BANK Version 2.11B CARRABELLE, FLORIDA October 8, 2010 94

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Module 1 – Whole Bank w/ Loss Share – P&A Western Commercial Bank Version 2.10B Woodlands Hills, California September 22, 2010 Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 Plus: 1000 18 Attorney's fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 210400 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 – Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:– P&A EARTHSTAR BANK Version 2.11B SOUTHAMPTON, PENNSYLVANIA October 8, 2010 113 Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Module 1 – Whole Bank w/ Loss Share – P&A Version 2.02 March 19, 2010 87 XXXXXX XXXX LOWELL, MASSACHUSETTS Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Shared -Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Module 1 – Whole Bank w/ Loss Share – P&A EARTHSTAR BANK Version 2.11B SOUTHAMPTON, PENNSYLVANIA October 8, 2010 111 Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisalINT, 11 BPOEXTP, AVM, etcBPO, DA, DB, FA, PAU and TV) Ext Appraisal EXT Short-Sale Loss calculation 13 Net Book Value per Schedule 4.15A 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser Assuming Institution 312300 Cash Recoveries: 26 Amount accepted in Short-Sale (net proceedsproceeds gross of claimed amounts) 275000 27 Hazard Insurance 0 33 MI Claim Date 20090119 34 MI Claim Amount 0 35 MI Response Date 20090519 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Note: If the calculated Loss Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. EXHIBIT 2b(2) CALCULATION OF LOSS FOR SHORT-SALE LOANS (NO PRECEDING LOAN MODIFICATION UNDER LOSS SHARE) Note: This is an example only and not representative of any transaction. Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Preceding Loan Mod Restructure under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:: 7 Household current annual income 38500 8 Estimated NPV of loan mod 200000 10 Valuation Amount 300000 11 Valuation Type (INT, EXTP, AVM, BPO, DA, DB, FA, PAU and TV) EXT Short-Sale Loss calculation 12 Loan UPB 375000 17 Accrued interest, limited to 90 days 7266 18 Attorneys’ fees 0 19 Foreclosure costs, including title search, filing fees, advertising, etc. 400 20 Property protection costs, maint., repairs and any costs or expenses relating to environmental conditions 1450 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 2000 Gross balance recoverable by Assuming Institution 387066 Cash Recoveries: 26 Amount accepted in Short-Sale (proceeds gross of claimed amounts) 275000 27 Hazard Insurance 0 33 MI Claim Date 20090119 34 MI Claim Amount 0 35 MI Response Date 20090519 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Note: If the calculated Loss Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. SF-45 EXHIBIT 2b(3) CALCULATION OF LOSS FOR SHORT-SALE LOANS (AFTER A COVERED LOAN MODIFICATION) Note: This is an example only and not representative of any transaction. Exhibit 2b(3) CALCULATION OF LOSS FOR SHORT SALE LOANS Short-Sale after Covered Loan Restructuring 1 Shared-Loss Month: 20090531 3 Interest paid-to-date 20080930 4 Short Payoff Date 20090402 5 Note Interest rate 0.07500 9 Valuation Date 20090121 10 Valuation Amount 230000 11 Valuation Type (INT, EXTP, AVM, BPO, DA, DB, FA, PAU and TV) EXT Short-Sale Loss calculation 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post modification principal payments 1000 Plus: 19 Foreclosure costs, including title search, filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to environmental conditions 0 21 Tax and insurance advances 0 Other advances 22 Appraisal/Broker’s Price Opinion fees 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 3500 Gross balance recoverable by Assuming Institution 314450 Cash Recoveries: 26 Amount accepted in Short-Sale (proceeds gross of claimed amounts) 210000 27 Hazard Insurance 0 33 MI Claim Date 19000100 34 MI Claim Amount 0 35 MI Response Date 19000100 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 210400 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Note: If the calculated Loss Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage.

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook 87 Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 0 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Handbook

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 1 104050 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 — Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:— P&A GULF STATE COMMUNITY BANK Version 2.11B CARRABELLE, FLORIDA October 8, 2010 96 Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances Other advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 1 104050 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 210400 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. No Preceeding Loan written down to book value prior to Mod under Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 58776 3 Interest Paid-to-Date 20071130 20080731 4 Short Payoff Date 20090522 20090417 5 Note Interest rate 0.08500 0.07750 6 Occupancy Owner If owner occupied: Owner 7 Household current annual income 45000 38500 8 Estimated NPV of loan mod 220000 200000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 12 Loan UPB 375000 17 Accrued interest, limited to 90 days 6375 7266 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 400 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 1450 21 Tax and insurance advances 0 Other Advances 0 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 2000 Gross balance recoverable by Purchaser 312300 387066 26 Amount accepted in Short-Sale (net proceeds) 275000 255000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 255000 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation 10Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO11BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book 13Book Value 300000 14 Less14Less: Post closing principal payments 0 17 Accrued 17Accrued interest, limited to 90 days 6375 18 Attorney18Attorney's fees 75 Foreclosure costs, including title search, 19 filing 19filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental 20environmental conditions 0 21 Tax 21Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive 25Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount Purchase3r12300 26Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard pro2ce7e5d0s0)0 27Hazard Insurance 0 28 Mortgage 28Mortgage Insurance 0 29 29T & I escrow account balance, if positive 0 30 Other 30Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain31Gain/Loss Amount 37300 1 Costs 1Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short-Sale after Covered Loan written down to book value prior to Loss Share Restructuring 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisalINT, 11 BPOEXTP, AVM, etcBPO, DA, DB, FA, PAU and TV) Ext Appraisal EXT Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 1000 Plus: 18 Attorneys’ fees 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 Assuming Institution 314450 Cash Recoveries: 26 Amount accepted in Short-Sale (net proceedsproceeds gross of claimed amounts) 275000 210000 27 Hazard Insurance 0 33 MI Claim Date 19000100 34 MI Claim Amount 0 35 MI Response Date 19000100 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 104050 Module 1 – Whole Bank w/ Optional Shared Loss Agreements Version 3.01– SINGLE FAMILY SHARED-LOSS AGREEMENT December 8, 2010 XX-00 Xxx Xxxx Xxxxxx Xxxx Xxxxxxxx, XX 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF Note: If the calculated Loss Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. Module 1 – Whole Bank w/ Optional Shared Loss Agreements Version 3.01– SINGLE FAMILY SHARED-LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 SharedAGREEMENT December 8, 2010 XX-00 Xxx Xxxx Xxxxxx Xxxx Xxxxxxxx, XX Notes to Exhibits 2b (Short-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. (AFTER A COVERED LOAN MODIFICATION) Note: This is an example only and not representative of any transaction. Exhibit 2b(3) CALCULATION OF LOSS FOR SHORT SALE LOANS Short-Sale after Covered Loan written down to book value prior to Loss Share Restructuring 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisalINT, 11 BPOEXTP, AVM, etcBPO, DA, DB, FA, PAU and TV) Ext Appraisal EXT Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 1000 Plus: 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses 20 relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 Assuming Institution 314450 Cash Recoveries: 26 Amount accepted in Short-Sale (net proceedsproceeds gross of claimed amounts) 275000 210000 27 Hazard Insurance 0 33 MI Claim Date 19000100 34 MI Claim Amount 0 35 MI Response Date 19000100 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 210400 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in Note: If the calculated Loss Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. Fixed Price Whole Bank w/ Optional Shared Loss Agreements First Southern National Bank Version 3.2 – PURCHASE AND ASSUMPTION AGREEMENT Statesboro, Georgia July 15, 2011 SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared- 44 Notes to Exhibits 2b (Short-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees ’s 75 Foreclosure Ffeoerseclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 1 104050 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 — Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:— P&A Wakulla Bank Version 2.09A Crawfordville, Florida October 1, 2010 Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 Ext 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or 20 expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s 's Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 210400 31 Gain/Loss Amount 37300 1 104050 Costs with respect to environmental remediation activities are limited to $200,000 6200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Handbook

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:: 7 Household current annual income 38500 8 Estimated NPV of loan mod 200000 10Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 12Loan UPB 375000 17Accrued interest, limited to 90 days 7266 18Attorney's fees 0 Foreclosure costs, including title search, 19filing fees, advertising, etc. 400 Property protection costs, maint., repairs and any costs or expenses relating to 20environmental conditions 1450 21Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 350 23 Inspections 600 24 Other 0 25Incentive to borrower 2000 Gross balance recoverable by Purchase3r87066 26Amount accepted in Short-Sale (net proc2e5e5d0s0)0 27Hazard Insurance 0 28Mortgage Insurance 0 T & I escrow account balance, if positive 0 30Other credits, if any (itemize) 0 Total Cash Recovery 255000 31Gain/Loss Amount 132066 1Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 210400 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 – Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:– P&A First Banking Center Version 2.11A Burlington, Wisconsin October 8, 2010 95 Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 2 Loan # 62201 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: Owner 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation Amount 300000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 Less: Post closing principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's ’s fees 75 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 Gross balance recoverable by Purchaser 312300 26 Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short Sale after a Covered Loan written down to book value prior to Loss Share Mod 1 Shared-Loss Month: 20090531 2 Loan # 20076 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisal, 11 BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 1000 Plus: 18 Attorney's ’s fees 75 0 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 314450 26 Amount accepted in Short-Sale (net proceeds) 275000 210000 27 Hazard Insurance 0 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 1 210400 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Module 1 – Whole Bank w/ Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:– P&A Horizon Bank Version 2.09A Bradenton, Florida August 17, 2010 104 Notes to Exhibits 2b (short sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Short-Sale after Covered Loan written down to book value prior to Loss Share Restructuring 1 Shared-Loss Month: 20090531 3 Interest Paidpaid-to-Date 20071130 date 20080930 4 Short Payoff Date 20090522 20090402 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 0.07500 9 Valuation Date 20090121 10 Valuation Amount 300000 230000 11 Valuation Type (Interior/exterior appraisalINT, 11 BPOEXTP, AVM, etcBPO, DA, DB, FA, PAU and TV) Ext Appraisal EXT Short-Sale Loss calculation 13 Book Value 300000 14 15 NPV of projected cash flows at first loan mod 311000 16 Less: Post closing modification principal payments 0 17 Accrued interest, limited to 90 days 6375 18 Attorney's fees 75 1000 Plus: 19 Foreclosure costs, including title search, 19 filing fees, advertising, etc. 0 20 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental conditions 0 21 Tax and insurance advances 0 Other Advances advances 22 Appraisal/Broker’s Price Opinion fees 250 350 23 Inspections 600 24 Other 0 25 Incentive to borrower 5000 3500 Gross balance recoverable by Purchaser 312300 Assuming Institution 314450 Cash Recoveries: 26 Amount accepted in Short-Sale (net proceedsproceeds gross of claimed amounts) 275000 210000 27 Hazard Insurance 0 33 MI Claim Date 19000100 34 MI Claim Amount 0 35 MI Response Date 19000100 28 Mortgage Insurance 0 29 T & I escrow account balance, if positive 0 400 30 Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain/Loss Amount 37300 210400 THE BANK OF ASHEVILLE ASHEVILLE, NORTH CAROLINA 1 Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION Note: If the calculated Loss Amount is negative, meaning loss event proceeds are greater than the gross balance recoverable by the Assuming Institution, the claim is considered a recovery and reduces the total reported loss claim amount prior to applying the Applicable Percentage. If the total amount of the Certificate loss claim is negative, the payment amount due the FDIC is calculated by applying the Applicable Percentage. THE BANK OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 SharedASHEVILLE ASHEVILLE, NORTH CAROLINA Notes to Exhibits 2b (Short-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:Sale)

CALCULATION OF LOSS FOR SHORT SALE LOANS. Loan written down to book value prior to Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20071130 4 Short Payoff Date 20090522 5 Note Interest rate 0.08500 6 Occupancy Owner If owner occupied: 7 Household current annual income 45000 8 Estimated NPV of loan mod 220000 9 Valuation Date 20090121 10 Valuation 10Valuation Amount 300000 Valuation Type (Interior/exterior appraisal, 11 BPO11BPO, AVM, etc) Ext Appraisal Short-Sale Loss calculation 13 Book 13Book Value 300000 14 Less14Less: Post closing principal payments 0 17 Accrued 17Accrued interest, limited to 90 days 6375 18 Attorney18Attorney's fees 75 Foreclosure costs, including title search, 19 filing 19filing fees, advertising, etc. 0 Property protection costs, maint., repairs and any costs or expenses relating to 20 environmental 20environmental conditions 0 21 Tax 21Tax and insurance advances 0 Other Advances 22 Appraisal/Broker’s Price Opinion fees 250 23 Inspections 600 24 Other 0 25 Incentive 25Incentive to borrower 5000 Other Advances Gross balance recoverable by Purchaser 312300 26 Amount Purchase3r12300 26Amount accepted in Short-Sale (net proceeds) 275000 27 Hazard pro2ce7e5d0s0)0 27Hazard Insurance 0 28 Mortgage 28Mortgage Insurance 0 29 29T & I escrow account balance, if positive 0 30 Other 30Other credits, if any (itemize) 0 Total Cash Recovery 275000 31 Gain31Gain/Loss Amount 37300 1 Costs 1Costs with respect to environmental remediation activities are limited to $200,000 unless prior consent of the FDIC Line item definitions located in SF Data Submission Handbook Exhibit 2b(2) CALCULATION OF LOSS FOR SHORT SALE LOANS No Preceeding Loan Mod under Loss Share 1 Shared-Loss Month: 20090531 3 Interest Paid-to-Date 20080731 4 Short Payoff Date 20090417 5 Note Interest rate 0.07750 6 Occupancy Owner If owner occupied:)