Common use of CALCULATION OF RESTRUCTURING LOSS Clause in Contracts

CALCULATION OF RESTRUCTURING LOSS. 2nd FDIC MODIFICATION 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 9 Delinquency Status FC 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 Total monthly payment 4047 12 Household current annual income 95000 13 Valuation Date 20090121 14 Valuation Amount 425000 Valuation Type (Interior/exterior appraisal, BPO, 15 AVM, etc) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 Net Principal balance (net of forbearance & principal 18 reduction) 467188 19 Principal forbearance 0 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 27 Monthly payment - T&I 1000 Total monthly payment 2454 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure costs, including title search, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion 100 40 feesInspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - — P&I 3047 11 Monthly payment - — T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - — P&I 1454 1221 27 Monthly payment - — T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 Module 1 — Whole Bank w/ Optional Shared Loss Agreements Coastal Bank Version 3.01 — Single family Shared-Loss Agreement Cocoa Beach, FL December 8, 2010 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure 36 Foreclosure costs, including title search, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion fees 100 40 feesInspections Inspections 0 41 Other 0 Total loan Gross balance due before restructuring recoverable by Assuming Institution 459340 Cash Recoveries: 52 MI Claim Date 20090119 53 MI Claim Amount 0 54 MI Response Date 20090519 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive 0 Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1schd3) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)364556

CALCULATION OF RESTRUCTURING LOSS. 2nd FDIC MODIFICATION 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 9 Delinquency Status FC 10 Monthly 10Monthly payment - P&I 3047 11 Monthly 11Monthly payment - T&I 1000 Total monthly payment 4047 12 Household 12Household current annual income 95000 13 Valuation 13Valuation Date 20090121 14 Valuation 14Valuation Amount 425000 Valuation Type (Interior/exterior appraisal, BPOXXX, 15 AVM00XXX, etc) AVM Terms of Modified/Restructured Loan 16 1st 161st Trial Payment Due Date 20090201 17 Modification 17Modification Effective Date 20090501 Net Principal balance (net of forbearance & principal 18 reduction18reduction) 467188 19 Principal 19Principal forbearance 0 20 Principal 20Principal reduction 0 21 Product 21Product (fixed or step) step 22 Remaining 22Remaining amortization term 480 23 Maturity 23Maturity date 20490501 24 Interest 24Interest rate 0.02159 25 Next 25Next Payment due date 20090601 26 Monthly 26Monthly payment - P&I 1454 27 Monthly 27Monthly payment - T&I 1000 Total monthly payment 2454 28 Next 28Next reset date 20140501 29 Interest 29Interest rate change per adjustment 0.01000 30 Lifetime 30Lifetime interest rate cap 0.05530 31 Back 31Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous 32Previous NPV of loan modification 458740 33 Less33Less: Post modification principal payments 2500 Plus: 35 Attorney’s 's fees 0 feFeosreclosure Foreclosure costs, including title search, filing fees, 36 advertising36advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax 38Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s 's Price Opinion fees 100 40 feesInspections Inspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI 42MI contribution 0 43 Other 43Other credits 0 44 44T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount 45Discount rate for projected cash flows 0.05530 46 Loan 46Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gainschd1)386927 48Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 1221 27 Monthly payment - T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure costsModule 1 – Whole Bank w/ Optional Shared Loss Agreements Community Central Bank Version 3.01 – PURCHASE AND ASSUMPTION AGREEMENT Mount Clemens, including title searchMI December 8, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion 100 40 feesInspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)2010 SF-38

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 1221 27 Monthly payment - T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 35 Plus: 35 Attorney’s Attorneys’ fees 0 feFeosreclosure 36 Foreclosure costs, including title search, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s 's Price Opinion fees 100 40 feesInspections Inspections 0 41 Other 0 Total loan Gross balance due before restructuring recoverable by Assuming Institution 459340 Cash Recoveries: 52 MI Claim Date 20090119 53 MI Claim Amount 0 54 MI Response Date 20090519 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive 0 Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1schd3) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)364556

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 1221 27 Monthly payment - T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure costsModule 1 – Whole Bank w/ Optional Shared Loss Agreements First Georgia Banking Company Version 3.1.1 – SINGLE FAMILY SHARED-LOSS AGREEMENT Franklin, including title searchGeorgia April 27, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion 100 40 feesInspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)2011 SF-38

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 1221 27 Monthly payment - T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure costsModule 1 – Whole Bank w/ Optional Shared Loss Agreements Citizens Bank of Effingham Version 3.0 –Single family Shared-Loss Agreement Springfield, including title searchGeorgia December 8, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion 100 40 feesInspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)2010 38

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 1221 27 Monthly payment - T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure costsModule 1 — Whole Bank w/ Optional Shared Loss Agreements Peoples State Bank Version 3.0 — PURCHASE AND ASSUMPTION AGREEMENT City, including title searchState December 8, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion 100 40 feesInspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)2010

CALCULATION OF RESTRUCTURING LOSS. 2nd FDIC MODIFICATION 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 9 Delinquency Status FC 10 Monthly payment - — P&I 3047 11 Monthly payment - — T&I 1000 Total monthly payment 4047 12 Household current annual income 95000 13 Valuation Date 20090121 14 Valuation Amount 425000 Valuation Type (Interior/exterior appraisal, BPO, 15 AVM, etc) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 Net Principal balance (net of forbearance & principal 18 reduction) 467188 19 Principal forbearance 0 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 25 Next Payment due date 20090601 26 Monthly payment - — P&I 1454 27 Monthly payment - — T&I 1000 Total monthly payment 2454 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 2500 35 Attorney’s 0 feFeosreclosure fees Foreclosure costs, including title search, filing fees, 0 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion fees 100 40 feesInspections Inspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Module 1 — Whole Bank w/ Loss Share — P&A Coastal Community Bank Version 2.07 Panama City Beach, FL July 30, 2010 108 Notes to Exhibits 2a (restructuring)

CALCULATION OF RESTRUCTURING LOSS. 2nd 2ND FDIC MODIFICATION RESTRUCTURING Note: This is an example only and not representative of any transaction. Restructure after Covered Loan Restructuring 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 20091230 9 Delinquency Status FC F 10 Monthly payment - P&I 3047 11 Monthly payment - T&I 1000 200 Total monthly payment 4047 3247 12 Household current annual income 95000 55000 13 Valuation Date 20090121 20100901 14 Valuation Amount 425000 350000 15 Valuation Type (Interior/exterior appraisalINT, EXTP, AVM, BPO, 15 AVMDA, etcDB, FA, PAU and TV) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 403147 19 Principal forbearance 0 60040 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 0.02000 25 Next Payment due date 20090601 26 Monthly payment - P&I 1454 1221 27 Monthly payment - T&I 1000 200 Total monthly payment 2454 1421 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s 0 feFeosreclosure costs, including title search, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion 100 40 feesInspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Module 1 – Whole Bank w/ Optional Shared Loss Share Amount, Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Notes to Exhibits 2a (restructuring)Agreements Atlantic Southern Bank

CALCULATION OF RESTRUCTURING LOSS. 2nd FDIC MODIFICATION 1 Shared-Loss Month 20090531 2 Loan no: 123456 3 Modification Program: FDIC Loan before Restructuring 4 Unpaid principal balance 450000 5 Remaining term 298 6 Interest rate 0.06500 7 Next ARM reset rate (if within next 4 months) 0.00000 8 Interest Paid-To-Date 20081230 9 Delinquency Status FC 10 Monthly payment - – P&I 3047 11 Monthly payment - – T&I 1000 Total monthly payment 4047 12 Household current annual income 95000 13 Valuation Date 20090121 14 Valuation Amount 425000 15 Valuation Type (Interior/exterior appraisal, BPO, 15 AVM, etc) AVM Terms of Modified/Restructured Loan 16 1st Trial Payment Due Date 20090201 17 Modification Effective Date 20090501 18 Net Principal balance (net of forbearance & principal 18 reduction) 467188 487188 19 Principal forbearance 0 20 Principal reduction 0 21 Product (fixed or step) step 22 Remaining amortization term 480 23 Maturity date 20490501 24 Interest rate 0.02159 25 Next Payment due date 20090601 26 Monthly payment - – P&I 1454 27 Monthly payment - – T&I 1000 Total monthly payment 2454 28 Next reset date 20140501 29 Interest rate change per adjustment 0.01000 30 Lifetime interest rate cap 0.05530 31 Back end DTI 0.45000 Restructuring Loss Calculation 32 Previous NPV of loan modification 458740 33 Less: Post modification principal payments 2500 Plus: 35 Attorney’s fees 0 feFeosreclosure 36 Foreclosure costs, including title search, filing fees, 36 advertising, etc. 500 37 Property protection costs, maint. and repairs 0 38 Tax and insurance advances 2500 Other Advances 39 Appraisal/Broker’s Price Opinion fees 100 40 feesInspections Inspections 0 41 Other 0 Total loan balance due before restructuring 459340 Cash Recoveries: 42 MI Ml contribution 0 43 Other credits 0 44 T & I escrow account balances, if positive Total Cash Recovery 0 Assumptions for Calculating Loss Share Amount, Amount Restructured Loan: 45 Discount rate for projected cash flows 0.05530 46 Loan prepayment in full 120 47 NPV of projected cash flows (see amort schd1) 386927 48 Gain/Loss Amount 72413 Line item definitions can be found in SFR Data Submission Handbook. Module 1 — Whole Bank w/ Loss Share — P&A Wakulla Bank Version 2.09A Crawfordville, Florida October 1, 2010 95 Notes to Exhibits 2a (restructuring)