Ameris Bancorp Reports Record Net Income for 2006

Company Release - 1/31/2007

MOULTRIE, Ga., Jan. 31 /PRNewswire-FirstCall/ -- AMERIS BANCORP (Nasdaq: ABCB) reported record net income of $22.1 million, or $1.67 per diluted share, for the year ended December 31, 2006, compared to net income in 2005 of $13.7 million, or $1.14 per diluted share. Net income for the fourth quarter of 2006 was $5.8 million or $0.43 per diluted share compared to $2.7 million or $0.22 per diluted share in the fourth quarter of 2005.

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Ameris Bancorp's quarterly and yearly performance were highlighted by the following significant items:

    * Sustained balance sheet growth from existing markets during the year
      with total assets at year's end of $2.04 billion.

    * Record net income of $22.1 million or $1.67 per diluted share, an
      increase of $8.4 million.

    * Substantially improved credit quality ratios, with total non-performing
      assets at December 31, 2006 of 0.60%, a decrease of 33.3% during 2006.

    * Completed purchase of Islands Bancorp on December 31, 2006, and
      recruited a visible and successful management team to quickly build a
      meaningful franchise in South Carolina.

    * Closed 2006 as one bank with a single, recognizable brand.

    Record level of total assets from sustained growth in existing markets

Total assets at December 31, 2006 were $2.04 billion, an increase of 20.3%, or $345.6 million, from December 31, 2005. Of the increase reported in total assets, approximately $92 million was related to the acquisition of Islands Bancorp that was consummated on December 31, 2006.

Loans outstanding increased to $1.44 billion at the end of 2006, an increase of 21.6% or $256.4 million compared to levels reported at the end of 2005. Of this increase in loans outstanding, $63.4 million related to the acquisition of Islands Bancorp. Internal growth in loans from the Company's existing markets was $193.0 million, an increase of 16.3% from December 2005. Stronger sales efforts, additional producers in many of the Company's markets and momentum from the single bank and brand strategies were the major reasons behind the Company's second consecutive year of improved growth rates.

Total deposits at year-end were $1.71 billion, an increase of $338.1 million, or 24.6% from balances at December 2005. Internal growth rates in deposits accounted for $271.6 million in growth, or 19.8%, while the Islands Bancorp transaction added approximately $66.5 million in total deposits. Aggressive marketing of interest-bearing and non-interest -bearing demand deposits, together with intense training and sales efforts, yielded improved results across the Company's markets, both in growth markets and in the legacy markets. Several markets, including Jacksonville, Florida and Gainesville, Florida reported growth rates in core deposits in excess of 20% for the year.

Record levels of net income

The Company reported net income for 2006 of $22.1 million, or $1.67 per share. This level of net income included some core and non-core amounts, including:

    * Three bank charter sales totaling $1.9 million after tax or $0.14 per
      diluted share.  Total assets, loans and deposits disposed of during
      these sales amounted to $11.3 million, $1.0 million and $7.3 million,
      respectively.  Two of the charter sales totaling approximately $1.2
      million or $0.09 per share were recorded during the fourth quarter of
      2006.

    * Charges taken during 2006 associated with the Company's conversion to a
      single bank with a recognizable brand, including costs to complete data
      and process re-engineering totaled approximately $900,000, or $0.07 per
      diluted share.  Of these charges, approximately $750,000 after tax, or
      $0.06 per diluted share, was recorded during the fourth quarter of 2006.
      Total costs incurred to date, including amounts booked in 2005,
      associated with the Company's restructuring efforts amount to
      approximately $2.5 million after tax or $0.19 per diluted share.

    * Losses on the sale of investment securities amounting to $308,000 before
      tax, or $0.01 per diluted share, taken during the second quarter of
      2006.

Net income for the fourth quarter of 2006 was $5.8 million or $0.43 per diluted share, compared to $2.7 million, or $0.21 per diluted share, for the same quarter in 2005. Results for the fourth quarter of 2005 included a special charge to earnings of approximately $1.8 million after tax, or $0.14 per diluted share. Operating net income for the fourth quarter of 2006 amounted to $5.3 million or $0.40 per diluted share, an increase of 16% when compared to operating net income of $4.5 million, or $0.36 per diluted share, for the fourth quarter of 2005. Operating net income excludes income associated with the sales of banking charters and the charges associated with the Company's restructuring efforts.

Improvement in credit quality

Ameris concentrated significant efforts during 2006 on improving credit quality, capitalizing on each opportunity to reduce exposure to credits that the Company did not believe met its desired risk profile. Non-performing assets at December 31, 2006 were 0.60% of total loans, representing a reduction in problem loans of 33.3% from the levels reported at December 31, 2005. The Company also continued an important trend related to peer level or better losses on its loan portfolio. Net charge-offs for 2006 were 0.10% of total loans, compared to 0.04% for 2005.

The Company's loan loss reserve at December 31, 2006 amounted to $24.9 million or 1.72% of total loans outstanding. This compares to a loan loss reserve equal to 1.88% of loans outstanding at December 31, 2005. The Company's provision for loan losses increased $1.2 million in 2006 to $2.8 million, due primarily to continued growth in loans outstanding.

Recruited successful management team in efforts to expand franchise to South Carolina

Efforts to expand the franchise to additional growth markets led Ameris to several experienced bankers in South Carolina. With the completion of its acquisition of Islands Bancorp on December 31, 2006, Ameris began official banking operations in South Carolina and expects to continue recruiting talented and successful decision makers to build a meaningful franchise in South Carolina's larger markets. Branching and staff expansion efforts are currently underway in Beaufort, Charleston and Columbia, as well as in the mortgage and private banking lines of business, across the Company's footprint.

Edwin W. Hortman, Jr., President and CEO, commented on the record year for Ameris Bancorp and said, "2006 was a year of many accomplishments in our Company. Many distractions existed with our efforts to build a single bank, but our employees focused intensely on our customers and on our bottom line, producing a memorable year for our shareholders. I am thankful for the decision makers at every level in Ameris that understand our vision and share our passion for being a company of distinction."

Ameris Bancorp is headquartered in Moultrie, Georgia, and has 44 locations in Georgia, Alabama, northern Florida and South Carolina.

Ameris Bancorp Common Stock is quoted on the NASDAQ Global Select Market under the symbol "ABCB". The preceding release contains statements that constitute "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The words "believe", "estimate", "expect", "intend", "anticipate" and similar expressions and variations thereof identify certain of such forward-looking statements, which speak only as of the dates which they were made. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. Readers are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, and that actual results may differ materially from those indicated in the forward-looking statements as a result of various factors. Readers are cautioned not to place undue reliance on these forward- looking statements.


                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                              Three Months Ended
                                    Dec.       Sept.        June        Mar.
                                    2006        2006        2006        2006

    EARNINGS
     Net Income                    $5,758      $5,954      $5,315      $5,100

    PER COMMON SHARE DATA
     Earnings per share:
      Basic                          0.44        0.46        0.41        0.39
      Diluted                        0.43        0.45        0.40        0.39
     Cash Dividends per share        0.14        0.14        0.14        0.14
     Book value per share
      (period end)                  13.24       12.31       11.75       11.68
     Tangible book value per
      share (period end)             8.88        8.58        7.99        7.86
     Weighted average number
      of shares:
      Basic                    13,044,493  13,022,400  12,985,424  12,951,765
      Diluted                  13,269,289  13,226,055  13,139,130  13,102,633
     Period-end number of
      shares                   13,553,002  13,033,193  13,021,510  12,967,576
     Market data:
      High closing price            29.13       27.91       23.24       23.29
      Low closing price             25.90       21.09       20.23       19.71
      Period end closing price      28.18       27.21       23.14       23.26
      Average daily volume         23,016      36,957      21,949      15,952

    PERFORMANCE RATIOS
     Return on average assets       1.17%       1.28%       1.23%       1.20%
     Return on average equity      13.51%      14.65%      14.60%      13.60%
     Earning asset yield (TE)       7.64%       7.73%       7.58%       7.13%
     Total cost of funds            3.65%       3.50%       3.10%       2.83%
     Net interest margin (TE)       4.03%       4.26%       4.50%       4.32%
     Non-interest income
      excluding securities
      transactions, as a percent
      of total revenue (TE)        17.02%      13.82%      11.50%      12.48%
     Efficiency ratio              62.66%      58.24%      57.97%      59.57%

    CAPITAL ADEQUACY
     Equity to assets               8.78%       8.25%       8.58%       8.71%
     Tangible common equity to
      assets                        6.07%       5.90%       6.00%       6.03%

    OTHER PERIOD-END DATA
     FTE Headcount                    600         588         585         584
     Assets per FTE                $3,405      $3,309      $3,048      $2,978
     Branch locations                  44          43          42          42
     Deposits per branch
      location                    $38,940     $38,162     $34,432     $33,836


                                              Three            Twelve
                                          Months Ended      Months Ended
                                              Dec.        Dec.        Dec.
                                              2005        2006        2005

    EARNINGS
      Net Income                               $2,723     $22,127     $13,728

    PER COMMON SHARE DATA
      Earnings per share:
        Basic                                    0.22        1.70        1.15
        Diluted                                  0.22        1.67        1.14
      Cash Dividends per share                   0.14        0.56        0.56
      Book value per share (period end)         11.48       13.24       11.48
      Tangible book value per share
       (period end)                              7.64        8.88        7.64
      Weighted average number of shares:
        Basic                              12,232,165  13,001,333  11,933,582
        Diluted                            12,365,296  13,288,633  12,047,046
      Period-end number of shares          12,952,318  13,553,002  12,952,709
      Market data:
        High closing price                      20.99       29.13       20.93
        Low closing price                       17.57       19.71       15.43
        Period end closing price                19.84       28.18       19.84
        Average daily volume                   13,687      24,502      15,921

    PERFORMANCE RATIOS
      Return on average assets                  0.77%       1.22%       1.04%
      Return on average equity                  8.51%      13.90%      10.87%
      Earning asset yield (TE)                  6.97%       7.54%       6.44%
      Total cost of funds                       2.58%       3.29%       2.54%
      Net interest margin (TE)                  4.46%       4.27%       4.31%
      Non-interest income excluding
       securities transactions,
       as a percent of total revenue (TE)      12.35%      13.91%      15.19%
      Efficiency ratio                         74.71%      59.71%      65.94%

    CAPITAL ADEQUACY
      Equity to assets                          8.76%       8.78%       8.75%
      Tangible common equity to assets          6.01%       6.07%       6.09%

    OTHER PERIOD-END DATA
      FTE Headcount                               585         600         585
      Assets per FTE                           $2,901      $3,405      $2,901
      Branch locations                             42          44          42
      Deposits per branch location            $32,744     $38,940     $32,744



                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                                 Three Months Ended
                                            Dec.     Sept.    June     Mar.
                                            2006     2006     2006     2006

    INCOME STATEMENT

    Interest income
      Interest and fees on loans           $29,175  $28,553  $26,355  $23,476
      Interest on taxable securities         3,032    2,986    2,950    2,742
      Interest on nontaxable securities        174      156      127       98
      Interest on deposits in other banks    1,626      899      390      667
      Interest on federal funds sold            73       30        -      158
        Total interest income               34,080   32,624   29,822   27,141

    Interest expense
      Interest on deposits                  14,392   12,600    9,979    8,628
      Interest on federal funds purchased
       and securities sold under
       agreements to repurchase                 62       37       48       33
      Interest on other borrowings           1,713    2,090    2,122    2,088
        Total interest expense              16,167   14,727   12,149   10,749

    Net interest income                     17,913   17,897   17,673   16,392

    Provision for loan losses                  713      713      901      510

    Net interest income after provision
     for loan losses                        17,200   17,184   16,772   15,882

    Noninterest income
      Service charges on deposit accounts    3,665    2,978    2,926    2,631
      Other service charges, commissions
       and fees                                871      857      803      719
      Other                                  2,486    1,420      121      535
      Gain(loss) on sale of securities         -         (3)    (314)       9
        Total noninterest income             7,022    5,252    3,536    3,894

    Noninterest expense
      Salaries and employee benefits         7,445    7,131    6,042    6,624
      Equipment and occupancy expense        2,281    1,658    1,544    1,353
      Amortization of intangible assets        322      344      232      209
      Other operating expenses               5,577    4,348    4,476    3,899
        Total noninterest expense           15,625   13,481   12,294   12,085

    Operating Profit                         8,597    8,955    8,014    7,691

      Provision for income taxes             2,838    3,001    2,699    2,591

    Net Income                              $5,758   $5,954   $5,315   $5,100

    Diluted earnings per share                0.43     0.45     0.40     0.39


                                             Three            Twelve
                                          Months Ended     Months Ended
                                              Dec.        Dec.       Dec.
                                              2005        2006       2005

    INCOME STATEMENT

    Interest income
      Interest and fees on loans             $19,836    $107,559    $69,238
      Interest on taxable securities           2,186      11,710      8,547
      Interest on nontaxable securities           43         555        163
      Interest on deposits in other banks        774       3,582      1,502
      Interest on federal funds sold              53         261         89
        Total interest income                 22,892     123,667     79,539

    Interest expense
      Interest on deposits                     6,238      45,599     18,629
      Interest on federal funds purchased
       and securities sold under
       agreements to repurchase                   38         185        103
      Interest on other borrowings             2,015       8,008      8,202
        Total interest expense                 8,291      53,792     26,934

    Net interest income                       14,601      69,875     52,605

    Provision for loan losses                     28       2,837      1,651

    Net interest income after provision
     for loan losses                          14,573      67,038     50,954

    Noninterest income
      Service charges on deposit accounts      2,695      12,200     10,428
      Other service charges, commissions
       and fees                                  286       3,250      2,870
      Other                                      191       4,562        623
      Gain(loss) on sale of securities          (452)       (308)      (391)
        Total noninterest income               2,720      19,704     13,530

    Noninterest expense
      Salaries and employee benefits           5,205      27,242     22,483
      Equipment and occupancy expense          1,033       6,836      4,931
      Amortization of intangible assets          206       1,107        819
      Other operating expenses                 6,496      18,300     15,374
        Total noninterest expense             12,940      53,485     43,607

    Operating Profit                           4,353      33,257     20,877

      Provision for income taxes               1,630      11,129      7,149

    Net Income                                $2,723     $22,127    $13,728

    Diluted earnings per share                  0.22        1.67       1.14



                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                              Dec.       Sept.        June
                                              2006        2006        2006

    PERIOD-END BALANCE SHEET

    Assets
      Cash and due from banks                 $70,041     $54,093     $63,894
      Federal funds sold & interest
       bearing balances                       135,232     148,118      26,642
      Securities available for sale, at
       fair value                             282,972     266,546     257,283

      Loans                                 1,442,951   1,373,071   1,330,713
      Less: allowance for loan losses          24,863      23,905      23,366
        Loans, net                          1,418,088   1,349,166   1,307,347

      Premises and equipment, net              46,604      42,266      40,625
      Intangible assets, net                    6,099       5,640       5,971
      Goodwill                                 52,991      42,933      42,933
      Other assets                             30,771      37,142      38,649
        Total Assets                       $2,042,798  $1,945,904  $1,783,344

    Liabilities
      Deposits:
        Noninterest-bearing demand           $225,095    $226,939    $201,489
        Interest-bearing demand               544,005     517,300     418,310
        Savings                                63,254      66,645      71,873
        Time deposits                         880,995     830,082     754,456
      Total deposits                        1,713,349   1,640,966   1,446,128
      Federal funds purchased &
       securities sold under
       agreements to repurchase                15,933       6,725       3,769
      Other borrowings                         75,591      76,287     124,094
      Other liabilities                        16,209      19,217      15,629
      Subordinated deferrable interest
       debentures                              42,269      42,269      40,722
        Total liabilities                   1,863,351   1,785,464   1,630,342


    Stockholders' equity
      Common stock                             14,876      14,356      14,340
      Capital surplus                          82,791      68,663      68,459
      Retained earnings                        95,523      91,589      87,466
      Accumulated other comprehensive loss     (2,488)     (2,640)     (5,675)
      Unearned compensation                      (662)       (935)     (1,107)
      Less treasury stock                     (10,593)    (10,593)    (10,481)
        Total stockholders' equity            179,447     160,440     153,002
        Total liabilities and
         stockholders' equity              $2,042,798  $1,945,904  $1,783,344


    Other Balance Sheet Data
    Earning Assets                          1,861,155   1,787,735   1,614,638
    Intangible Assets                          59,091      48,573      48,904
    Interest bearing liabilities            1,622,047   1,539,308   1,413,224


                                                     Mar.              Dec.
                                                     2006              2005

    PERIOD-END BALANCE SHEET

    Assets
      Cash and due from banks                       $67,570           $74,420
      Federal funds sold & interest
       bearing balances                              56,998            99,781
      Securities available for sale, at
       fair value                                   273,031           235,145

      Loans                                       1,240,436         1,186,601
      Less: allowance for loan losses                22,616            22,294
        Loans, net                                1,217,820         1,164,307

      Premises and equipment, net                    40,194            39,606
      Intangible assets, net                          6,203             6,412
      Goodwill                                       43,304            43,304
      Other assets                                   33,771            34,234
        Total Assets                             $1,738,891        $1,697,209

    Liabilities
      Deposits:
        Noninterest-bearing demand                 $193,869          $200,840
        Interest-bearing demand                     423,682           420,248
        Savings                                      73,532            73,268
        Time deposits                               730,023           680,876
      Total deposits                              1,421,106         1,375,232
      Federal funds purchased & securities
       sold under agreements to repurchase            8,502            10,307
      Other borrowings                              100,095           106,022
      Other liabilities                              17,036            16,223
      Subordinated deferrable interest
       debentures                                    40,722            40,722
        Total liabilities                         1,587,461         1,548,506


    Stockholders' equity
      Common stock                                   14,286            14,271
      Capital surplus                                67,520            67,381
      Retained earnings                              83,970            80,683
      Accumulated other comprehensive loss           (3,442)           (2,625)
      Unearned compensation                            (423)             (526)
      Less treasury stock                           (10,481)          (10,481)
        Total stockholders' equity                  151,430           148,703
        Total liabilities and
         stockholders' equity                    $1,738,891        $1,697,209


    Other Balance Sheet Data
    Earning Assets                                1,570,465         1,521,527
    Intangible Assets                                49,507            49,716
    Interest bearing liabilities                  1,376,556         1,331,443



                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                                  Three Months Ended
                                            Dec.     Sept.    June     Mar.
                                            2006     2006     2006     2006

    ASSET QUALITY INFORMATION

    Allowance for loan losses
      Balance at beginning of period       $23,905  $23,366  $22,616  $22,294
      Acquired Reserves                      1,024      -        -        -
      Provision for loan loss                  713      713      901      510

        Charge-offs                          1,635      744      339    1,419
        Recoveries                             856      570      188    1,231
      Net charge-offs (recoveries)             779      174      151      188

      Ending balance                       $24,863  $23,905  $23,366  $22,616

      As a percentage of loans               1.72%    1.74%    1.76%    1.82%
      As a percentage of nonperforming
       loans                               361.54%  283.37%  316.74%  231.67%
      As a percentage of nonperforming
       assets                              285.29%  237.91%  250.95%  203.05%


    Net Charge-off information
      Charge-offs
      Commercial                            $1,078     $300     $153     $181
      Installment                              385      159      167      163
      Real Estate                              145      280       14    1,005
      Agriculture                                7        4        3      -
      Other                                     20        1        2       70
        Total charge-offs                    1,635      744      339    1,419

      Recoveries
      Commercial                               356      481       55      636
      Installment                              107       61       62      247
      Real Estate                              362       21       27      335
      Agriculture                               31        4       32      -
      Other                                    -          3       12       13
        Total recoveries                       856      570      188    1,231

      Net charge-offs (recoveries)            $779     $174     $151     $188


    Non-accrual loans                        6,877    8,436    7,377    9,762
    Foreclosed assets                        1,838    1,612    1,934    1,376
    Total non-performing assets              8,715   10,048    9,311   11,138
    Non-performing assets as a percent of
     loans and foreclosed assets             0.60%    0.73%    0.70%    0.90%
    Net charge offs as a percent of loans    0.05%    0.01%    0.01%    0.02%


                                              Three           Twelve
                                          Months Ended      Months Ended
                                              Dec.        Dec.        Dec.
                                              2005        2006        2005

    ASSET QUALITY INFORMATION

    Allowance for loan losses
      Balance at beginning of period          $17,261     $22,294     $15,493
      Acquired Reserves                         5,528       1,024       5,528
      Provision for loan loss                      28       2,837       1,651

        Charge-offs                               863       4,137       2,154
        Recoveries                                340       2,845       1,776
      Net charge-offs (recoveries)                523       1,292         378

      Ending balance                          $22,294     $24,863     $22,294

      As a percentage of loans                  1.88%       1.72%       1.88%
      As a percentage of nonperforming
       loans                                  232.57%     361.54%     232.57%
      As a percentage of nonperforming
       assets                                 207.68%     285.29%     207.68%


    Net Charge-off information
      Charge-offs
      Commercial                                 $385      $1,712        $649
      Installment                                 259         874         718
      Real Estate                                 199       1,444         543
      Agriculture                                  18          14         231
      Other                                         2          93          14
        Total charge-offs                         863       4,137       2,155

      Recoveries
      Commercial                                  150       1,528         601
      Installment                                 100         477         308
      Real Estate                                  42         745         644
      Agriculture                                  47          67         213
      Other                                         1          28          11
        Total recoveries                          340       2,845       1,777

      Net charge-offs (recoveries)               $523      $1,292        $378


    Non-accrual loans                           9,586       6,877       9,586
    Foreclosed assets                           1,149       1,838       1,149
    Total non-performing assets                10,735       8,715      10,735
    Non-performing assets as a percent of
     loans and foreclosed assets                0.90%       0.60%       0.90%
    Net charge offs as a percent of loans       0.04%       0.10%       0.04%



                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                             Three Months Ended
                                  Dec.       Sept.        June        Mar.
                                  2006        2006        2006        2006

    AVERAGE BALANCES

      Short term assets          $126,332     $64,374     $25,277     $69,529
      Investment securities       272,769     266,450     270,842     265,680
      Loans                     1,377,824   1,351,601   1,289,354   1,213,916
        Total Earning Assets    1,776,925   1,682,425   1,585,473   1,549,125

      Noninterest bearing
       deposits                   199,812     180,932     188,562     190,075
      Interest bearing
       deposits                   521,539     476,371     417,953     409,215
      Savings                      64,450      70,282      73,368      73,062
      CDs                         841,387     801,856     738,859     707,895
        Deposits                1,627,188   1,529,441   1,418,742   1,380,247

      FHLB advances                71,087      86,141     101,044     100,866
      Subordinated debentures      42,269      43,580      40,722      40,722
      Other borrowings             14,810      11,884      12,737      17,664
        Total non-deposit
         funding                  128,166     141,605     154,503     159,252

        Total funding          $1,755,354  $1,671,046  $1,573,245  $1,539,499


                                              Three            Twelve
                                          Months Ended      Months Ended
                                              Dec.        Dec.        Dec.
                                              2005        2006        2005

    AVERAGE BALANCES

        Short term assets                     $62,080     $72,183     $55,762
        Investment securities                 215,867     267,343     223,633
        Loans                               1,028,705   1,308,405     952,647
          Total Earning Assets              1,306,652   1,647,931   1,232,042

        Noninterest bearing deposits          161,398     194,150     152,906
        Interest bearing deposits             332,980     452,192     317,384
        Savings                                70,502      69,591      72,058
        CDs                                   568,205     773,089     500,606
          Deposits                          1,133,085   1,489,021   1,042,954

        FHLB advances                          97,794      91,119      99,555
        Subordinated debentures                36,426      41,841      35,595
        Other borrowings                        8,879      11,910       8,279
          Total non-deposit funding           143,099     144,869     143,429

          Total funding                    $1,276,184  $1,633,890  $1,186,383



                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                                  Three Months Ended
                                            Dec.     Sept.    June     Mar.
                                            2006     2006     2006     2006

    INTEREST INCOME/EXPENSE

        Short term assets                   $1,699     $929     $390     $825
        Investment securities (TE)           3,294    3,223    3,143    2,890
        Loans (TE)                          29,239   28,622   26,419   23,529
          Total Earning Assets              34,232   32,774   29,952   27,244

        Noninterest bearing deposits           -        -        -        -
        Interest bearing deposits            3,866    3,120    2,045    1,635
        Savings                                178      193      186      174
        CDs                                 10,349    9,287    7,748    6,819
          Deposits                          14,392   12,600    9,979    8,628

        FHLB advances                          899    1,087    1,131    1,129
        Subordinated debentures                724      916      909      884
        Other borrowings                       152      124      130      108
          Total non-deposit funding          1,775    2,127    2,170    2,121

          Total funding                    $16,167  $14,727  $12,149  $10,749

        Net Interest Income (TE)           $18,065  $18,047  $17,803  $16,495


                                               Three            Twelve
                                            Months Ended     Months Ended
                                               Dec.        Dec.        Dec.
                                               2005        2006        2005

    INTEREST INCOME/EXPENSE

        Short term assets                        $827      $3,843      $1,371
        Investment securities (TE)              2,252      12,550       8,637
        Loans (TE)                             19,890     107,809      69,329
          Total Earning Assets                 22,969     124,202      79,337

        Noninterest bearing deposits              -           -           -
        Interest bearing deposits               1,279      10,666       3,260
        Savings                                   167         731         559
        CDs                                     4,792      34,203      14,562
          Deposits                              6,238      45,599      18,381

        FHLB advances                           1,174       4,246       4,665
        Subordinated debentures                   800       3,433       3,477
        Other borrowings                           79         514          51
          Total non-deposit funding             2,053       8,193       8,193

          Total funding                        $8,291     $53,792     $26,574

        Net Interest Income (TE)              $14,678     $70,410     $52,763



                                  AMERIS BANCORP
                               FINANCIAL HIGHLIGHTS
                                   (unaudited)
          (dollars in thousands except per share data and FTE headcount)

                                                                Twelve Months
                                     Three Months Ended             Ended
                              Dec.   Sept.  June   Mar.   Dec.   Dec.   Dec.
                              2006   2006   2006   2006   2005   2006   2005
    YIELDS (1)

      Short term assets       5.34%  5.73%  6.19%  4.81%  5.29%  5.32%  2.46%
      Investment securities   4.79%  4.80%  4.65%  4.41%  4.14%  4.69%  3.86%
      Loans                   8.42%  8.40%  8.22%  7.86%  7.67%  8.24%  7.28%
        Total Earning Assets
         (2)                  7.64%  7.73%  7.58%  7.13%  6.97%  7.54%  6.44%

      Noninterest bearing
       deposits
      Interest bearing
       deposits               2.94%  2.60%  1.96%  1.62%  1.52%  2.36%  1.03%
      Savings                 1.09%  1.09%  1.02%  0.97%  0.94%  1.05%  0.78%
      CDs                     4.88%  4.59%  4.21%  3.91%  3.35%  4.42%  2.91%
        Deposits              3.51%  3.27%  2.82%  2.54%  2.18%  3.06%  1.76%

      FHLB advances           5.02%  5.01%  4.49%  4.54%  4.76%  4.66%  4.69%
      Subordinated debentures 6.80%  8.34%  8.95%  8.80%  8.71%  8.20%  9.77%
      Other borrowings        4.07%  4.14%  4.09%  2.48%  3.53%  4.32%  0.61%
        Total non-deposit
         funding              5.49%  5.96%  5.63%  5.40%  5.69%  5.66%  5.71%

        Total funding (3)     3.65%  3.50%  3.10%  2.83%  2.58%  3.29%  2.24%

      Net interest spread     3.99%  4.23%  4.48%  4.30%  4.40%  4.24%  4.20%
      Net interest margin     4.03%  4.26%  4.50%  4.32%  4.46%  4.27%  4.28%

    (1) Interest and average rates are calculated on a tax-equivalent basis
        using an effective tax rate of 34%.

    (2) Rate calculated based on average earning assets.

    (3) Rate calculated based on average interest bearing liabilities.

SOURCE Ameris Bancorp

Contact: Dennis J. Zember Jr., Ameris Bancorp Executive Vice President & CFO, +1-229-890-1111