Related Party Transactions and Outside Related Director Information

Ameris Bancorp (ABCB)

4/11/2006 Proxy Information

The Company and the Banks have engaged in, and in the future expect to engage in, banking transactions in the ordinary course of business with directors and officers of the Company and the Banks and their associates, including corporations, partnerships and other organizations in which such directors and officers have an interest. At December 31, 2005, certain executive officers and directors, and companies in which, as of such date, such executive officers and directors had a ten percent (10%) or more beneficial interest, were indebted to the Banks in the aggregate amount of approximately $7.4 million. These loans were made on substantially the same terms (including interest rates, collateral and repayment terms) as those prevailing at the time for comparable transactions with others and, in the opinion of management, do not involve more than the normal risk of collectibility or present other unfavorable features.

Since November 1, 1991, the Company has leased a building from Mr. Hunnicutt, who currently serves as a director of American Banking Company, and Lynn Jones, who previously served as a director of American Banking Company, a wholly-owned subsidiary of the Company, until February, 2006, that is used as the Company’s operations center in Moultrie, Georgia. On August 1, 2003, the Company renewed the lease, increasing the rent payments from $5,667 per month to $6,500 per month. Rent payments made under the extended lease, which expires on July 31, 2008, totaled $ 78,000 for 2005.

Mr. Hunnicutt served as Chief Executive Officer of Ameris Bancorp from 1994 through December 2004 and President from 1981 through May 2001 and again from August 2002 through December 2003.