FNB Bancorp 10-K 14 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 01, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	FNB Bancorp/CA/
Entity Central Index Key	1,163,199
Trading Symbol	fnbg
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		7,459,847
Entity Public Float			$ 102,868,236
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash and due from banks	$ 18,353	$ 15,758
Interest-bearing time deposits with financial institutions	130	205
Securities available-for-sale, at fair value	355,857	360,105
Other equity securities	7,567	7,206
Loans, net of deferred loan fees and allowance for loan losses of $10,171 and $10,167 on December 31, 2017 and December 31, 2016	829,766	782,485
Bank premises, equipment, and leasehold improvements, net	9,322	9,837
Bank owned life insurance	16,637	16,247
Accrued interest receivable	5,317	4,942
Other real estate owned, net	3,300	1,427
Goodwill	4,580	4,580
Prepaid expenses	825	856
Other assets	13,584	15,746
Total assets	1,265,238	1,219,394
Deposits
Demand, noninterest bearing	313,435	296,273
Demand, interest bearing	130,988	121,086
Savings and money market	467,788	487,763
Time	138,084	114,384
Total deposits	1,050,295	1,019,506
Federal Home Loan Bank advances	(75,000)	(71,000)
Note payable	3,750	4,350
Accrued expenses and other liabilities	16,913	14,224
Total liabilities	1,145,958	1,109,080
Commitments and contingencies (Note 12)
Stockholders' equity
Common stock, no par value, authorized 10,000,000 shares; issued and outstanding 7,442,279 shares at December 31, 2017 and 7,280,122 shares at December 31, 2016	85,565	84,283
Retained earnings	34,654	27,577
Accumulated other comprehensive earnings, net of tax	(939)	(1,546)
Total stockholders' equity	119,280	110,314
Total liabilities and stockholders' equity	$ 1,265,238	$ 1,219,394

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Net of deferred loan fees and allowance for loan losses (in dollars)	$ 10,171	$ 10,167
Common Stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	7,442,279	7,280,122
Common Stock, shares outstanding	7,442,279	7,280,122

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest income:
Interest and fees on loans	$ 41,956	$ 38,313	$ 33,235
Interest and dividends on taxable securities	5,209	4,213	3,554
Interest on tax-exempt securities	2,927	2,943	2,454
Interst on deposits with other financial institutions	126	44	39
Total interest income	50,218	45,513	39,282
Interest expense:
Interest on deposits	2,807	2,780	2,359
Interest on FHLB advances	850	67	9
Interest on note payable	214	222	229
Total interest expense	3,871	3,069	2,597
Net interest income	46,347	42,444	36,685
(Recovery of) provision for loan losses	(360)	150	(305)
Net interest income after provision for (recovery of) loan losses	46,707	42,294	36,990
Noninterest income:
Service charges	2,264	2,461	2,501
Net gain on sale of available-for-sale securities	210	438	339
Earnings on Bank-owned life insurance	390	402	364
Other income	996	1,294	1,292
Total noninterest income	3,860	4,595	4,496
Noninterest expense:
Salaries and employee benefits	19,366	19,474	18,523
Occupancy expense	2,747	2,528	2,517
Equipment expense	1,646	1,765	1,926
Professional fees	1,482	1,363	1,471
FDIC assessment	400	600	600
Telephone, postage, supplies	1,267	1,199	1,074
Advertising expense	451	524	500
Data processing expense	571	657	1,076
Low income housing expense	472	284	283
Surety insurance	349	347	381
Director expense	288	288	288
Other real estate owned expense (recovery)	80	(5)	4
Other expense	1,430	1,668	1,282
Total noninterest expense	30,549	30,692	29,925
Earnings before provision for income taxes	20,018	16,197	11,561
Provision for income taxes	9,307	5,696	3,364
Net earnings	$ 10,711	$ 10,501	$ 8,197
Earnings per share available to common stockholders:
Basic	$ 1.46	$ 1.45	$ 1.15
Diluted	$ 1.41	$ 1.42	$ 1.12
Weighted average shares outstanding:
Basic	7,361,000	7,233,000	7,113,000
Diluted	7,607,000	7,417,000	7,314,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net earnings	$ 10,711	$ 10,501	$ 8,197
Other comprehensive earnings (loss):
Unrealized holding gain (loss) on available-for-sale securities net of tax (expense) benefit of ($321), $1,966, and ($120)	755	(2,828)	173
Reclassification adjustment for gains recognized on available-for-sale securities sold, net of tax benefit of ($62), ($179) and ($139)	(148)	(259)	(200)
Total other comprehensive earnings (loss)	607	(3,087)	(27)
Total comprehensive earnings	$ 11,318	$ 7,414	$ 8,170

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Tax on unrealized holding gain on available-for-sale securities (in dollars)	$ (321)	$ (1,966)	$ (120)
Tax on reclassification adjustment for gain on available-for-sale (in dollars)	$ (62)	$ (179)	$ 139

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2014	$ 66,791	$ 28,729	$ 1,568	$ 97,088
Balance (in Shares) at Dec. 31, 2014	4,259,000
Net earnings		8,197		8,197
Other comprehensive earnings (loss)			(27)	(27)
Dividends on common stock		(2,447)		(2,447)
Stock dividend of 5%	$ 6,663	(6,663)		0
Stock dividend of 5% (in Shares)	216,000
Stock options exercised net of shares tendered	$ 924			924
Stock options exercised net of shares tendered (in Shares)	67,000
Stock-based compensation expense	$ 427			427
Balance at Dec. 31, 2015	$ 74,805	27,816	1,541	104,162
Balance (in Shares) at Dec. 31, 2015	4,542,000
Net earnings		10,501		10,501
Other comprehensive earnings (loss)			(3,087)	(3,087)
Cash dividends declared on common stock		(2,890)		(2,890)
Stock dividend of 5%	$ 7,850	(7,850)		0
Stock dividend of 5% (in Shares)	231,000
Stock options exercised net of shares tendered	$ 1,115			1,115
Stock options exercised net of shares tendered (in Shares)	80,000
Stock-based compensation expense	$ 513			513
Balance at Dec. 31, 2016	$ 84,283	27,577	(1,546)	110,314
Balance (in Shares) at Dec. 31, 2016	4,853,000
Net earnings		10,711		10,711
Other comprehensive earnings (loss)			607	607
Cash dividends declared on common stock		(3,634)		(3,634)
Stock options exercised net of shares tendered	$ 864			864
Stock options exercised net of shares tendered (in Shares)	162,000
Stock-based compensation expense	$ 418			418
Balance at Dec. 31, 2017	$ 7,442	$ 34,654	$ (939)	$ 119,280
Balance (in Shares) at Dec. 31, 2017	85,565,000

Consolidated Statement of Chan8

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Statement of Stockholders' Equity [Abstract]
Stock dividend, percentage	5.00%	5.00%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net earnings	$ 10,711	$ 10,501	$ 8,197
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation, amortization and accretion	3,940	3,923	3,458
Gain on sale of securities available-for-sale	(210)	(438)	(339)
Stock-based compensation expense	418	513	427
Excess tax benefit from stock option exercises	(340)	0	0
Earnings on bank owned life insurance	(390)	(402)	(364)
(Recovery of) provision for loan losses	(360)	150	(305)
Tax Cut and Jobs Act rate reduction	2,987	0	0
Deferred tax expense (benefit)	2,185	(1,150)	(886)
Change in net deferred loan fees	(487)	(114)	(133)
Increase in accrued interest receivable	(375)	(431)	(473)
Decrease in prepaid expense	31	141	1,856
Decrease in other assets	1,514	2,155	1,852
Increase (decrease) in accrued expenses and other liabilities	812	583	(2,414)
Net cash provided by operating activities	17,449	15,431	10,876
Cash flows from investing activities:
Proceeds from matured/called/sold securities available-for-sale	77,210	76,979	50,247
Purchases of securities available-for-sale	(74,458)	(115,541)	(116,640)
Purchases of other equity securities	(361)	(458)	(300)
Acquisition, net of cash paid	0	0	(10,855)
Maturities of time deposits of other banks	75	0	2,789
Net increase in loans	(48,251)	(59,821)	(45,625)
Net investment in other real estate owned	(56)	(401)	(263)
Purchases of bank premises, equipment, and leasehold improvements	(432)	(687)	(287)
Net cash used in investing activities	(46,273)	(99,929)	(120,934)
Cash flows from financing activities:
Net increase in demand and savings deposits	7,089	47,363	107,422
Net increase (decrease) in time deposits	23,700	(11,046)	(6,553)
Net advances (repayment) of FHLB borrowings	4,000	54,000	8,000
Principal repayment on note payable	(600)	(600)	(600)
Cash dividends paid on common stock	(3,634)	(2,890)	(1,786)
Cash in lieu of franctional shares	0	0	(13)
Exercise of stock options	864	1,115	924
Net cash provided by financing activities	31,419	87,942	107,394
Net increase (decrease) in cash and cash equivalents	2,595	3,444	(2,664)
Cash and cash equivalents at beginning of year	15,758	12,314	14,978
Cash and cash equivalents at end of year	18,353	15,758	12,314
Additional cash flow information:
Interest paid	3,607	3,059	2,543
Income taxes paid	7,875	6,335	4,737
Non-cash investing and financing activities:
Accrued dividends	961	738	648
Change in fair value of available-for-sale securities, net of tax effect	607	(3,087)	(27)
Loans transferred to other real estate owned	1,817	0	0
Stock dividends of 5%	0	7,850	6,663
Acquisition:
Fair value of assets acquired	0	0	115,127
Fair value of liabilities assumed	$ 0	$ 0	$ 93,627

Consolidated Statements of Ca10

Consolidated Statements of Cash Flows (Parenthetical)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Statement of Cash Flows [Abstract]
Stock dividend, percentage	5.00%	5.00%

1. The Company and Summary of S

1. The Company and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
The Company and Summary of Significant Accounting Policies	FNB Bancorp (the “Company”) is a bank holding company registered under the Bank Holding Company Act of 1956, as amended. The Company was incorporated under the laws of the State of California on February 28, 2001. The consolidated financial statements include the accounts of FNB Bancorp and its wholly-owned subsidiary, First National Bank of Northern California (the “Bank”). The Bank provides traditional banking services in San Mateo, San Francisco and Santa Clara Counties. The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenue and expenses during the reporting period. Actual results could differ from those estimates. The significant accounting estimates are the allowance for loan losses, the valuation of goodwill, the valuation of the allowance for deferred tax assets and fair value determinations such as OREO and impaired loans. A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows. On December 11, 2017, the Company’s Board of Directors signed a definitive agreement to sell FNB Bancorp and its wholly owned subsidiary, First National Bank of Northern California, in an all stock transaction, to TriCo Bancshares. The details of the definitive agreement are discussed in Note 2 – The Agreement and Plan of Merger and Reorganization. (a) Basis of Presentation The accounting and reporting policies of the Company and its wholly-owned subsidiary are in accordance with accounting principles generally accepted in the United States of America. All intercompany balances and transactions have been eliminated. (b) Cash and Cash Equivalents Cash and cash equivalents include cash on hand, amounts due from banks, and federal funds sold. Generally, federal funds are sold for one-day periods. The cash equivalents are readily convertible to known amounts of cash and present insignificant risk of changes in value due to original maturity dates of 90 days or less. Included in cash and cash equivalents are restricted balances at the Federal Reserve Bank of San Francisco which relate to a minimum cash reserve requirement of approximately $0 and $1,810,000 at December 31, 2017 and 2016, respectively. (c) Investment Securities Investment securities consist of U.S. Treasury securities, U.S. agency securities, obligations of states and political subdivisions, obligations of U.S. corporations, mortgage-backed securities and other securities. At the time of purchase of a security, the Company designates the security as held-to-maturity or available-for-sale, based on its investment objectives, operational needs, and intent to hold. The Company classifies securities as held to maturity only if and when it has the positive intent and ability to hold the security to maturity. The Company does not purchase securities with the intent to engage in trading activity. Held to maturity securities are recorded at amortized cost, adjusted for amortization of premiums or accretion of discounts. The Company did not have any investments in the held-to-maturity portfolio at December 31, 2017 or 2016. Securities available-for-sale are recorded at fair value with unrealized holding gains or losses, net of the related tax effect, reported as a separate component of stockholders’ equity until realized. An impairment charge will be recorded if the Company has the intent to sell a security that is currently in an unrealized loss position or where the Company may be required to sell a security that is currently in an unrealized loss position. A decline in the fair value of any security available-for-sale or held-to-maturity below cost that is deemed other than temporary will cause a charge to earnings to be recorded and the corresponding establishment of a new cost basis for the security. Amortization of premiums and accretion of discounts on debt securities are included in interest income over the life of the related security held-to-maturity or available-for-sale using the effective interest method. Dividend and interest income are recognized when earned. Realized gains and losses for securities classified as available-for-sale and held-to-maturity are included in earnings and are derived using the specific identification method for determining the cost of securities sold. Investments with fair values that are less than amortized cost are considered impaired. Impairment may result from either a decline in the financial condition of the issuing entity or, in the case of fixed interest rate investments, from rising interest rates. At each consolidated financial statement date, management assesses each investment to determine if impaired investments are temporarily impaired or if the impairment is other than temporary. This assessment includes a determination of whether the Company intends to sell the security, or if it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis less any current-period credit losses. For debt securities that are considered other than temporarily impaired and that the Company does not intend to sell and will not be required to sell prior to recovery of the amortized cost basis, the amount of impairment is separated into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is calculated as the difference between the security’s amortized cost basis and the present value of its expected future cash flows. The remaining difference between the security’s fair value and the present value of the future expected cash flows is deemed to be due to factors that are not credit related and is recognized in other comprehensive earnings. (d) Derivatives All derivatives contracts and instruments are recognized as either assets or liabilities in the consolidated balance sheet and measured at fair value. The Company did not hold any derivative contracts at December 31, 2017 or 2016. (e) Loans Loans are reported at the principal amount outstanding, net of deferred loan fees and the allowance for loan losses. An unearned discount on installment loans is recognized as income over the terms of the loans by the interest method. Interest on other loans is calculated by using the simple interest method on the daily balance of the principal amount outstanding. Loan fees net of certain direct costs of origination, which represent an adjustment to interest yield, are deferred and amortized over the contractual term of the loan using the interest method. Loans on which the accrual of interest has been discontinued are designated as nonaccrual loans. Accrual of interest on loans is discontinued either when reasonable doubt exists as to the full and timely collection of interest or principal when a loan becomes contractually past due by 90 days or more with respect to interest or principal. When a loan is placed on nonaccrual status, all interest previously accrued but not collected is reversed against current period interest income. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. A loan is considered impaired if, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due, according to the contractual terms of the loan agreement. An impaired loan is measured based upon the present value of future cash flows discounted at the loan’s effective rate, the loan’s observable market price, or the fair value of collateral if the loan is collateral dependent. Interest on impaired loans is recognized on a cash basis. If the measurement of the impaired loan is less than the recorded investment in the loan, an impairment is recognized by a charge to the allowance for loan losses. Large groups of smaller balance loans are collectively evaluated for impairment. Restructured loans are loans on which concessions in terms have been granted because of the borrowers’ financial difficulties. Interest is generally accrued on such loans in accordance with the new terms, once the borrower has demonstrated a history of at least six months repayment. A loan is considered to be a troubled debt restructuring when the Company, for economic or legal reasons related to the debtor’s financial difficulties grants a concession to the debtor that makes it easier for the debtor to make their required loan payments. The concession may take the form of a temporary reduction in the interest rate or monthly payment amount due or may extend the maturity date of the loan. Other financial concessions may be agreed to as conditions warrant. Troubled debt restructured loans are accounted for as impaired loans. For an impaired loan that has been restructured, the contractual terms of the loan agreement refer to the contractual terms specified by the original loan agreement, not the contractual terms specified by the restructuring agreement. Loans acquired in business combinations are recorded on a loan-by-loan basis at their estimated fair value. The Company uses third party valuation specialists to determine the estimated fair value on all acquired loans. The Company acquires both performing and impaired loans (loans acquired with evidence of credit quality deterioration at the time of purchase) in its acquisitions. For acquired performing loans, any discount or premium related to fair value adjustments at the time of purchase is recognized as interest income over the estimated life of the loan using the effective yield method. Loans acquired with evidence of credit quality deterioration, at the time of purchase, are accounted for under ASC 310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality The excess of the contractual amounts due over the cash flows expected to be collected is considered to be the nonaccretable difference. The nonaccretable difference represents the Company’s estimate of the credit losses expected to occur and is considered in determining the fair value of the loans as of the acquisition date. Subsequent to the acquisition date, any increases in expected cash flows over those expected at acquisition date in excess of fair value are adjusted through an increase to the accretable yield on a prospective basis. Any subsequent decreases in cash flows attributable to credit deterioration are recognized by recording additional provision for loan losses. (f) Allowance for Loan Losses The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged off against the allowance for loan losses when management believes that the collectability of the principal is unlikely. The allowance is an amount that management believes will be adequate to absorb probable losses inherent in existing loans, standby letters of credit, overdrafts, and commitments to extend credit based on evaluations of collectability and prior loss experience. The evaluations take into consideration such factors as changes in the nature and volume of the portfolio, overall portfolio quality, loan concentrations, specific problem loans and current and anticipated economic conditions that may affect the borrowers’ ability to pay. While management uses these evaluations to determine the level of the allowance for loan losses, future provisions may be necessary based on changes in the factors used in the evaluations. Material estimates relating to the determination of the allowance for loan losses are particularly susceptible to significant change in the near term. Management believes that the allowance for loan losses is adequate as of December 31, 2017. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions, and our borrowers’ ability to pay. In addition, the banking regulators, as an integral part of its examination process, periodically review the Bank’s allowance for loan losses. The banking regulators may require the Bank to recognize additions to the allowance based on their judgment about information available to them at the time of their examination. (g) Premises and Equipment Premises and equipment are reported at cost less accumulated depreciation using the straight-line method over the estimated service lives of related assets ranging from 3 to 50 years. Leasehold improvements are amortized over the estimated lives of the respective leases or the service lives of the improvements, whichever is shorter. (h) Impairment of long-lived assets Long-lived assets are evaluated for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. No impairment loss was recognized in 2017 or 2016. (i) Other Real Estate Owned Real estate properties acquired through, or in lieu of, loan foreclosure are initially recorded at the lower of the carrying amount of the loan or fair value of the property at the date of foreclosure, less anticipated selling costs. Subsequent to foreclosure, valuations are periodically performed, and any subsequent revisions in the estimate of fair value are reported as an adjustment to the carrying value of the real estate, provided the adjusted carrying amount does not exceed the original amount at foreclosure. Revenues and expenses from operations and changes in the valuation allowance are included in other operating expenses. The Company may make loans to facilitate the sale of foreclosed real estate. Gains and losses on financed sales are recorded in accordance with the appropriate accounting standard, taking into account the buyer’s initial and continuing investment in the property, potential subordination and transfer of ownership. (j) Goodwill and Other Intangible Assets Goodwill is recognized in a business acquisition transaction when the acquisition purchase price exceeds the fair value of identified tangible and intangible assets and liabilities. Goodwill is subsequently evaluated for possible impairment at least annually. If impairment is determined to exist, it is recorded in the period it is identified. The Company evaluated goodwill at December 31, 2017 and found no impairment. Other intangible assets consist of core deposit and customer intangible assets that are initially recorded at fair value and subsequently amortized over their estimated useful lives, usually no longer than a seven year period. (k) Cash Dividends The Company’s ability to pay cash dividends is subject to restrictions set forth in the California General Corporation Law. Funds for payment of any cash dividends by the Company would be obtained from its investments as well as dividends and/or management fees from the Bank. The Bank’s ability to pay cash dividends is also subject to restrictions imposed under the National Bank Act and regulations promulgated by the Office of the Comptroller of the Currency. (l) Stock Dividends and Stock Split On March 31, 2017, the Company announced that its board of directors had declared a 3 for 2 stock split aggregating approximately 2,436,057 shares. The stock split had a record date of May 5, 2017 and a payable date of May 26, 2017. On October 28, 2016, the Company announced that its Board of Directors had declared a five percent (5%) stock dividend which resulted in approximately 231,000 shares being issued, payable to investors at the rate of one share of Common Stock for every twenty (20) shares of Common Stock owned. The stock dividend was paid on December 30, 2016. The earnings per share data for all periods presented have been adjusted for the stock split and the stock dividend. Stock splits are reflected retroactively back to the earliest period presented. However, the Consolidated Statement of Changes in Stockholders’ Equity shows the historical roll forward of stock dividends declared. (m) Other Income Other income includes the following major items for the year ended December 31: (Dollar amounts in thousands) 2017 2016 2015 Dividend income-other equity securities $ 558 $ 775 $ 651 Rental income-other real estate owned 152 144 144 All other items 286 375 497 Total other income $ 996 $ 1,294 $ 1,292 (n) Other Expense Other expense includes the following major items for the year ended December 31: (Dollar amounts in thousands) 2017 2016 2015 Dues and memberships $ 176 $ 146 $ 125 Real estate appraisals 58 75 75 Training and seminars 99 54 66 Amortization of deposit premium 171 207 82 Card based third party fees 113 104 96 Armored transit 86 113 113 Regulatory assessment 290 269 238 Operating losses 100 188 97 All other items 337 512 390 $ 1,430 $ 1,668 $ 1,282 (o) Income Taxes Deferred income taxes are determined using the asset and liability method. Under this method, net deferred tax assets and liabilities are recognized by applying current tax rates to temporary timing differences between the financial reporting and tax basis of existing assets and liabilities. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. A valuation allowance is established through the provision for income taxes for any deferred tax assets where the utilization of the asset is in doubt. As changes in tax laws or rates are enacted, or as significant changes are made in financial projections, deferred tax assets and liabilities are adjusted through the provision for income taxes. On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act of 2017 (the “Act”), which reduced the federal income tax rate from 35% to 21% beginning in 2018. Pursuant to the passage of the Act, the Company has revalued our deferred assets and liabilities in accordance with the lower federal income tax rate resulting in a reduction in our net deferred tax asset and an additional income tax expense of $2,987,000 during 2017. The Company had no unrecognized tax benefits as of December 31, 2017, 2016 and 2015, respectively. The Company recognizes interest accrued and penalties related to unrecognized tax benefits in tax expense. During the years ended December 31, 2017, 2016 and 2015, the Company believes that any penalties and interest that may exist are not material and the Company has not accrued for them. At December 31, 2017, the Bank had a $1,358,000 net investment in five partnerships, which own low-income affordable housing projects that generate tax benefits in the form of federal and state housing tax credits. As a limited partner investor in these partnerships, the Company receives tax benefits in the form of tax deductions from partnership operating losses and federal and state income tax credits. The federal and state income tax credits are earned over a 10-year period as a result of the investment properties meeting certain criteria and are subject to recapture for noncompliance with such criteria over a 15-year period. The expected benefit resulting from the low-income housing tax credits is recognized in the period for which the tax benefit is recognized in the Company’s consolidated tax returns. These investments are accounted for using the historical cost method less depreciation and amortization and are recorded in other assets on the balance sheet. The Company recognizes tax credits as they are allocated and amortizes the initial cost of the investments over the period that tax credits are allocated to the Company. There is no residual value for the investment at the end of the tax credit allocation period. Cash received from operations of the limited partnership or sale of the properties, if any, will be included in earnings when realized. (p) Earnings per Share Earnings per common share (EPS) are computed based on the weighted average number of common shares outstanding during the period. Basic EPS excludes dilution and is computed by dividing net earnings available to common stockholders by the weighted average of common shares outstanding. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The number of potential common shares included in the quarterly diluted EPS is computed using the average market price during the three months included in the reporting period under the treasury method. In years where a stock split or stock dividend occurs, all weighted average shares reported are adjusted to reflect the stock split retroactively applied to each of the periods presented. The number of potential common shares included in year-to-date diluted EPS is a year-to-date weighted average of potential shares included in each quarterly diluted EPS computation. All common stock equivalents are anti-dilutive when a net loss occurs. A 3-for-2 stock split occurred in 2017, and a 5% stock dividend was declared in both 2016 and 2015 and therefore prior per share amounts and weighted average shares outstanding have been adjusted for the stock split and stock dividends that occurred. (Number of shares in thousands) 2017 2016 2015 Weighted average common shares outstanding-used in computing basic earnings per share 7,361 7,233 7,113 Dilutive effect of stock options outstanding, using the treasury stock method 246 184 201 Shares used in computing diluted earnings per share 7,607 7,417 7,314 (q) Stock Option Plans Measurement of the cost of stock options granted is based on the grant-date fair value of each stock option granted using the Black-Scholes valuation model. The cost is then amortized to expense on a straight-line basis over each option’s requisite service period. The amortized expense of the stock option’s fair value has been included in salaries and employee benefits expense on the consolidated statements of earnings for the three years ended December 31, 2017, 2016 and 2015. The expected term of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the expected term of the option is based on the U. S. Treasury yield curve in effect at the time of the grant. Volatility was calculated using historical price changes on a monthly basis over the expected life of the option. The dividend yield was calculated using the annual projected cash dividends divided by the market value of the Company’s stock. (r) Fair Values of Financial Instruments The accounting standards provide for a fair value measurement framework that quantifies fair value estimates by the level of pricing precision. The degree of judgment utilized in measuring the fair value of assets generally correlates to the level of pricing precision. Financial instruments rarely traded or not quoted will generally have a higher degree of judgment utilized in measuring fair value. Pricing precision is impacted by a number of factors including the type of asset or liability, the availability of the asset or liability, the market demand for the asset or liability, and other conditions that were considered at the time of the valuation. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Transfers between levels of the fair values hierarchy are recognized at the actual date of the event or circumstance that caused the transfer. (s) Bank Owned Life Insurance The Company purchased insurance on the lives of certain executives. The policies accumulate asset values to meet future liabilities including the payment of employee benefits such as the deferred compensation plan. Changes in the cash surrender value are recorded as other noninterest income in the consolidated statements of earnings. (t) Federal Home Loan Bank Borrowings The Bank maintains a collateralized line of credit with the Federal Home Loan Bank (“FHLB”) of San Francisco. Under this line, the Bank may borrow on a short term or a long term (over one year) basis at the then stated interest rate. FHLB advances are recorded and carried at their historical cost. FHLB advances are not transferable and may contain prepayment penalties. In addition to the collateral pledged, the Company is required to hold prescribed amounts of FHLB stock that vary with the usage of FHLB borrowings. (u) Comprehensive Earnings Certain changes in assets and liabilities, such as unrealized gain and losses on available-for-sale securities are reported as a separate component of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income. (v) Note Payable The Company obtained a corporate loan with a five year term, for $6,000,000, payable at $50,000 principal monthly, plus interest, and is based on the 3-month LIBOR rate plus 4%. (w) Federal Home Loan Bank Stock Federal Home Loan Bank (FHLB) stock represents an equity interest that does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). FHLB stock is recorded at cost. (x) Reclassifications Certain prior year information has been reclassified to conform to current year presentation. The reclassifications had no impact on consolidated net earnings or retained earnings. (y) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update (ASU) 2014-9, Revenue from Contracts with Customers. The majority of the Company’s revenue consists of net interest income on financial assets and financial liabilities, which is explicitly excluded from the scope of ASU 2014-09. The Company adopted the new standard beginning January 1, 2018. The Company completed its analysis for determining the extent ASU 2014-09 will affect its noninterest income, primarily in the area of fees and service charges on deposit accounts. Based on the analysis performed, the Company did not have a material change in timing or measurement of revenues related to noninterest income. The Company will continue to evaluate the effect that this guidance will have on other revenue steams within its scope, as well as changes in disclosures required by the new guidance. However, the Company does not expect this to have a material impact on the Company’s consolidated financial statements. In January 2016 FASB issued ASU 2016-01, Financial Instruments-overall (subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016 FASB issued ASU 2016-02 , Leases (Topic 842). In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606); Principal versus agent considerations (reporting revenue gross versus net In March 2016, the FASB issued ASU No. 2016-09 , Compensation – Stock Compensation (Topic 718). In June 2016 FASB issued ASU 2016-13, Financial Instruments-Credit Losses In August 2016, FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230; Classification of Certain Cash Receipts and Cash Payments. In January 2017, FASB issued ASU 2017-01, Business Combinations, (Topic 805) Clarifying the Definition of a Business. In January 2017, FASB issued ASU 2017-03, Accounting Changes and Error Corrections (Topic 250) and Investments – Equity Method and Joint Ventures (Topic 323). In January 2017, FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topc350). Simplifying the Test for Goodwill Impairment. In March 2017, FASB issued ASU 2017-08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310-20). Premium Amortization on Purchased Callable Debt Securities. Stakeholders raised concerns that current GAAP excludes certain callable debt securities from consideration of early repayment of principal even if the holder is certain that the call will be exercised. As a result, upon the exercise of a call on a callable debt security held at a premium, the unamortized premium is recorded as a loss in earnings. Additionally, stakeholders told the Board that there is diversity in practice (1) in the amortization period for premiums of callable debt securities and (2) in how the potential for exercise of a call is factored into current impairment assessments. Stakeholders noted that generally, in the United States, callable debt securities are quoted, priced, and traded assuming a model that incorporates consideration of calls (also referred to as “yield-to-worst” pricing). For public business entities, the amendments in this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The adoption of this Update is not expected to have a material impact on the Company’s consolidated financial statements. In May 2017, FASB issued ASU 2017-09, Compensation – Stock Compensation (Topic 718). Scope of Modification Accounting. In July, 2017, FASB issued ASU 2017-11, Earnings Per Share (Topic 260);Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815); (Part I) Accounting for Certain Financial Instruments with Down Round Features, (PartII) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. In August 2017, FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. In February 2018, FASB issued 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220)

2. Agreement and Plan of Merger

2. Agreement and Plan of Merger and Reorganization	12 Months Ended
	Dec. 31, 2017
Agreement And Plan Of Merger And Reorganization
Agreement and Plan of Merger and Reorganization	On December 11, an Agreement and Plan of Merger and Reorganization (the “Agreement”) was entered into between FNB Bancorp and TriCo Bancshares whereby FNB Bancorp agreed to be merged with and into TriCo Bancshares, with TriCo as the surviving corporation in the merger. Immediately following the merger, First National Bank of Northern California will merge with and into Tri Counties Bank (“TriCo”), with TriCo as the surviving bank. The respective boards of both FNB Bancorp and TriCo Bancshares have approved the merger, but the merger must still receive shareholder and regulatory approval to proceed. Under the terms of the agreement, so long as the market price of TriCo Bancshares stays within prescribed limits, shareholders of FNB Bancorp will exchange each of their FNB Bancorp shares for 0.98 shares of TriCo Bancshares. The upcoming FNB Bancorp shareholder meeting where shareholders of record will be asked to vote on this merger is expected to occur in April 2018 with the merger closing date expected sometime in either May or June 2018.

3. Acquisition

3. Acquisition	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisition	FNB Bancorp acquired all of the assets and liabilities of America California Bank on September 4, 2015, using the acquisition method of accounting for cash consideration of $21,500,000, and accordingly, the operating results of the acquired entities have been included in the consolidated financial statements from the date of the acquisition. On the date of the acquisition, the fair value of the assets acquired and the liabilities assumed were as follows: America California Bank September 4, (In thousands) 2015 Assets acquired: Cash and due from banks, net of cash paid $ 10,855 Loans 92,962 Premises and equipment, net 62 Bank owned life insurance 2,971 Goodwill 2,739 Core deposit intangible 727 Other assets 4,803 Total assets acquired $ 115,119 Liabilities assumed: Noninterest-bearing deposits $ 14,500 Interest-bearing deposits 75,626 Other liabilities 3,493 Total liabilities assumed: 93,619 Merger consideration (all cash) $ 21,500 America California Bank September 4, (In thousands) 2015 Book value of net assets acquired from America California Bank $ 18,138 Fair value adjstments: Loans 2,171 Core deposit intangible asset 727 Time deposits (1,732 ) Other liabilities (243 ) Total purchase accounting adjustments 19,061 Deferred tax liabilities (300 ) Fair value of net assets acquired from America California Bank $ 18,761 Merger consideration 21,500 Less fair value of net assets acquired (18,761 ) Goodwill $ 2,739 As a result of this acquisition, the Company recorded $2.7 million in goodwill, which represents the excess of the total purchase price paid over the fair value of the assets acquired, net of the fair values of liabilities assumed. Goodwill reflects the expected value created through the combination of the Company and the acquired company. The entire amount of recorded goodwill in the America California Bank acquisition is expected to be deductible. In the case of the America California Bank acquisition, the Company gains greater customer relationships to the Asian community in San Francisco, we can increase the borrowing to loan customers due to higher loan borrower concentration limits, and we leverage our capital to help improve our return on equity. At December 31, 2017 and 2016, management determined that the market value of our Company exceeded our carrying value; therefore, there was no goodwill impairment. The following is a description of the methods used to determine the fair values of significant assets and liabilities at acquisition date: Loans As discussed in Note 1, the fair values of acquired loans are derived from the present values of the expected cash flows for Each acquired loan were projected based on contractual cash flows adjusted for expected prepayment, probability of default and expected prepayment, probability of default and expected loss given default, and principal recovery. Prepayment rates were applied to the principal outstanding based on the type of loan acquired. Prepayments were based on a constant prepayment rate (“CPR”) applied over the life of the loan. The Company used a CPR of between 6% and 24%, depending on the characteristics of the loan acquired. Non-credit-impaired loans with similar characteristics were grouped together and were treated in the aggregate when applying the discount rate to the expected cash flows. Aggregation factors, considered included in the type of loan and related collateral, risk classification, fixed or variable interest rate, term of loan and whether or not the loan was amortizing. Core Deposit Intangible The core deposit intangible represents the estimated future benefits of acquired deposits and is recorded separately from the related deposits. The value of the core deposit intangible asset was determined using a discounted cash flow approach to arrive at the cost differential between the core deposits 2022 and In thousands 2018 2019 2020 2021 later Total Core deposit intangible amortization $ 1 $ 66 $ 45 $ 29 $ 174 $ 315 Pro Forma Results of Operations The contribution of the acquired operations of America California Bank to our results of operation for the period September 5, 2015 to December 31, 2015 is as follows: interest income of $1,889,000, interest expense of $152,000, non-interest income of $58,000, non-interest expense of $551,018, and income before taxes of $1,244,000. These amounts include acquisition-related costs, accretion or amortization of the discount or premium on the acquired loans, amortization of the fair value markup on time deposits, and core deposit intangible amortization. America California Bank’s results of operations prior to the acquisition date are not included in our operating results for 2015. The following table presents America California Bank’s revenue and earnings included in the Company’s consolidated statement of comprehensive income for the year ended December 31, 2015 on a pro forma basis as if the acquisition date had been December 31 in the year before the pro forma year presented. This pro forma information does not necessarily reflect the results of operations that would have resulted had the acquisition been completed at the beginning of the periods presented, nor is it indicative of the results of operations in future periods. Pro Forma Revenue and Earnings Net (in thousands) Revenue Earnings Actual from September 5, 2015 to December 31, 2015 for America California Bank only $ 1,889 $ 734 2015 supplemental pro forma of the combined entity for the year ended December 31, 2015 42,749 9,458 Acquisition-related expenses are recognized as incurred and continue until all systems have been converted and operational functions become fully integrated. The Bank incurred one-time third-party acquisition related expenses in the consolidated statement of comprehensive earnings during 2015 as follows: December 31, (in thousands) 2015 Data processing expense $ 515 Occupancy expense 342 Surety insurance 35 Equipment expense 2 Total $ 894

4. Restricted Cash Balance

4. Restricted Cash Balance	12 Months Ended
	Dec. 31, 2017
Restricted Cash Disclosure [Abstract]
Restricted Cash Balance	Cash and due from banks includes balances with the Federal Reserve Bank of San Francisco (the FRB). The Bank is required to maintain specified minimum average balances with the FRB, based primarily upon the Bank’s deposit balances. As of December 31, 2017, and 2016, the Bank maintained deposits in excess of the FRB reserve requirement, which was $0 and $1,810,000, respectively.

5. Securities Available-for-Sal

5. Securities Available-for-Sale	12 Months Ended
	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Securities Available-for-Sale	The amortized cost and fair values of securities available-for-sale are as follows: (Dollar amounts in thousands) Amortized Unrealized Unrealized Fair cost gains losses value December 31, 2017: U.S. Treasury securities $ 1,989 $ — $ (14 ) $ 1,975 Obligations of U.S. government agencies 42,247 10 (434 ) 41,823 Mortgage-backed securities 121,087 421 (1,716 ) 119,792 Asset-backed securities 3,734 — (48 ) 3,686 Obligations of states and political subdivisions 150,724 1,325 (946 ) 151,103 Corporate debt 37,409 199 (130 ) 37,478 $ 357,190 $ 1,955 $ (3,288 ) $ 355,857 December 31, 2016: U.S. Treasury securities $ 977 $ 10 $ — $ 987 Obligations of U.S. government agencies 60,773 112 (340 ) 60,545 Mortgage-backed securities 85,709 397 (1,822 ) 84,284 Obligations of states and political subdivisions 151,988 1,458 (1,828 ) 151,618 Corporate debt 63,277 121 (727 ) 62,671 $ 362,724 $ 2,098 $ (4,717 ) $ 360,105 At December 31, 2017, there were 65 securities in an unrealized loss position for greater than 12 consecutive months, and 135 securities in an unrealized loss position for under 12 months. At December 31, 2016, there were no securities in an unrealized loss position for greater than 12 consecutive months, and 227 securities in an unrealized loss position for under 12 months. Management periodically evaluates each security in an unrealized loss position to determine if the impairment is temporary or other-than-temporary. Management has determined that no investment security is other-than-temporarily impaired at December 31, 2017 and 2016. The unrealized losses are due solely to interest rate changes, and the Company does not intend to sell nor expects it will be required to sell investment securities identified with impairments resulting from interest rate declines prior to the earliest of forecasted recovery or the maturity of the underlying investment security. Total < 12 Months Total 12 Months or > Total Total December 31, 2017: Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses U. S. Treasury securities $ 1,975 $ (14 ) $ — $ — $ 1,975 $ (14 ) Obligations of U.S. government agencies 22,364 (195 ) 16,461 (236 ) 38,825 (434 ) Mortgage-backed securities 46,515 (424 ) 38,003 (1,292 ) 84,518 (1,716 ) Asset-backed securities 3,685 (48 ) — — 3,685 (48 ) Obligations of states and political subdivisions 46,919 (460 ) 15,243 (486 ) 62,162 (946 ) Corporate debt 13,255 (112 ) 1,982 (18 ) 15,237 (130 ) Total $ 134,713 $ (1,253 ) $ 71,689 $ (2,032 ) $ 206,402 $ (3,288 ) Total < 12 Months Total 12 Months or > Total Total December 31, 2016: Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses U. S. Treasury securities $ — $ — $ — $ — $ — $ — Obligations of U.S. government agencies 36,828 (340 ) — — 36,828 (340 ) Mortgage-backed securities 67,990 (1,822 ) — — 67,990 (1,822 ) Obligations of states and political subdivisions 84,728 (1,828 ) — — 84,728 (1,828 ) Corporate debt 41,012 (727 ) — — 41,012 (727 ) Total $ 230,558 $ (4,717 ) $ — $ — $ 230,558 $ (4,717 ) The amortized cost and fair value of debt securities as of December 31, 2017, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair (Dollar amounts in thousands) Cost Value Available for sale: Due in one year or less $ 12,653 $ 12,647 Due after one year through five years 190,357 190,119 Due after five years through ten years 96,147 95,999 Due after ten year 58,033 57,092 $ 357,190 $ 355,857 At December 31, 2017 and 2016, securities with an amortized cost of $131,613,000 and $116,240,000, and fair value of $130,546,000 and $115,315,000, respectively, were pledged as collateral for public deposits and for other purposes required by law. During the years ended December 31, 2107, 2016, and 2015 there were no investment securities that were sold for a loss. The investment securities sold totaled $34,056,000, $43,647,000 and $16,017,000 resulting in a pretax gain on sale of $210,000, $438,000 and $339,000 for the twelve months ended December 31, 2017, 2016, and 2016, respectively. The following table summarizes Other Equity Securities Outstanding: (Dollar amounts in thousands) December 31, December 31, Equity Securities 2017 2016 Federal Home Loan Bank stock $ 5,969 $ 5,613 Federal Reserve Bank stock 1,273 1,268 Pacific Coast Bankers Bank stock 145 145 Texas Independent Bank stock 176 176 Community Bank of the Bay stock 4 4 Totals $ 7,567 $ 7,206 These investments are carried at cost and evaluated periodically for impairment. Federal Home Loan Bank and FRB stock can be redeemed at par by the government agencies. These securities cannot be sold to other investors. Management reviews the financial statements, credit rating and other pertinent financial information of these entities to determine if impairment has occurred. So long as there is sufficient evidence to support the ability of these entities to continue to redeem their stock, management believes these securities are not impaired.

6. Loans

6. Loans	12 Months Ended
	Dec. 31, 2017
Loans
Loans Disclosure	Loans are summarized as follows at December 31: Total FNB Balance Bancorp December 31, (Dollar amounts in thousands) Originated PNCI PCI 2017 Commercial real estate $ 401,157 $ 55,835 $ — $ 456,992 Real estate construction 35,206 — — 35,206 Real estate multi-family 91,642 13,496 — 105,138 Real estate 1 to 4 family 160,425 13,051 — 173,476 Commercial & industrial 52,270 3,457 — 55,727 Consumer loans 14,057 — — 14,057 Gross loans 754,757 85,839 — 840,596 Net deferred loan fees (659 ) — — (659 ) Allowance for loan losses (10,171 ) — — (10,171 ) Net loans $ 743,927 $ 85,839 $ — $ 829,766 Total FNB Balance Bancorp December 31, (Dollar amounts in thousands) Originated PNCI PCI 2016 Commercial real estate 351,261 68,736 1,225 421,222 Real estate construction 43,683 — — 43,683 Real estate multi-family 90,763 15,200 — 105,963 Real estate 1 to 4 family 153,843 16,680 — 170,523 Commercial & industrial 40,140 8,734 — 48,874 Consumer loans 3,533 — — 3,533 Gross loans 683,223 109,350 1,225 793,798 Net deferred loan fees (1,142 ) — — (1,146 ) Allowance for loan losses (10,167 ) — — (10,167 ) Net loans 671,914 109,350 1,225 782,485 Note: PNCI means Purchased, Not Credit Impaired. PCI means Purchased, Credit Impaired. These designations are assigned to the purchased loans on their date of purchase. Once the loan designation has been made, each loan will retain its designation for the life of the loan. Commercial Real Estate Loans Commercial Real Estate loans consist of loans secured by non-farm, non-residential properties, including, but not limited to industrial, hotel, assisted care, retail, office and mixed use buildings. Our commercial real estate loans are made primarily to investors or small businesses where our primary source of repayment is from cash flows generated by the properties, either through rent collection or business profits. The borrower’s promissory notes are secured with recorded liens on the underlying property. The borrowers would normally also be required to personally guarantee repayment of the loan. The Bank uses conservative underwriting standards in reviewing applications for credit. Generally, our borrowers have multiple sources of income, so if cash flow generated from the property declines, at least in the short term, the borrowers can normally cover these short term cash flow deficiencies from their available cash reserves. Risk of loss to the Bank is increased when there are cash flow decreases sufficiently large and for such a prolonged period of time that loan payments can no longer be made by the borrowers. Real Estate Construction Loans Our real estate construction loans are generally made to borrowers who are rehabilitating a building, converting a building use from one type of use to another, or developing land and building residential or commercial structures for sale or lease. The borrower’s promissory notes are secured with recorded liens on the underlying property. The borrowers would normally also be required to personally guarantee repayment of the loan. The Bank uses conservative underwriting standards in reviewing applications for credit. Generally, our borrowers have sufficient resources to make the required construction loan payments during the construction and absorption or lease-up period. After construction is complete, the loans are normally paid off from proceeds from the sale of the building or through a refinance to a commercial real estate loan. Risk of loss to the Bank is increased when there are material construction cost overruns, significant delays in the time to complete the project and/or there has been a material drop in the value of the projects in the marketplace since the inception of the loan. Real Estate – Multi-Family Our multi-family commercial real estate loans are secured by multi-family properties located primarily in San Mateo and San Francisco Counties. These loans are made to investors where the primary source of loan repayment is from cash flows generated by the properties, through rent collections. The borrowers’ promissory notes are secured with recorded liens on the underlying properties. The borrowers would normally also be required to personally guarantee repayment of the loans. The Bank uses conservative underwriting standards in reviewing applications for credit. Generally, our borrowers have multiple sources of income, so if cash flow generated from the property declines, at least in the short term, the borrowers can normally cover these short term cash flow deficiencies from their available cash reserves. Risk of loss to the Bank is increased when there are cash flow decreases sufficiently large and for such a prolonged period of time that loan payments can no longer be made by the borrowers. Real Estate-1 to 4 family Loans Our residential real estate loans are generally made to borrowers who are buying or refinancing their primary personal residence or a rental property of 1-4 single family residential units. The Bank uses conservative underwriting standards in reviewing applications for credit. Risk of loss to the Bank is increased when borrowers lose their primary source of income and/or property values decline significantly. Commercial and Industrial Loans Our commercial and industrial loans are generally made to small businesses to provide them with at least some of the working capital necessary to fund their daily business operations. These loans are generally either unsecured or secured by fixed assets, accounts receivable and/or inventory. The borrowers would normally also be required to personally guarantee repayment of the loan. The Bank uses conservative underwriting standards in reviewing applications for credit. Risk of loss to the Bank is increased when our small business customers experience a significant business downturn, incur significant financial losses, or file for relief from creditors through bankruptcy proceedings. Consumer Loans Our consumer and installment loans generally consist of personal loans, credit card loans, automobile loans or other loans secured by personal property. The Bank uses conservative underwriting standards in reviewing applications for credit. Risk of loss to the Bank is increased when borrowers lose their primary source of income, or file for relief from creditors through bankruptcy proceedings. Recorded Investment in Loans at December 31, 2017 Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial (Dollar amounts in thousands) Real Estate Construction family family & industrial Consumer Total Loans: Ending balance $ 456,992 $ 35,206 $ 105,138 $ 173,476 $ 55,727 $ 14,057 $ 840,596 Ending balance: individually evaluated for impairment $ 6,530 $ 814 $ — $ 2,750 $ 860 $ — $ 10,954 Ending balance: collectively evaluated for impairment $ 450,462 $ 34,392 $ 105,138 $ 170,726 $ 54,867 $ 14,057 $ 829,642 Recorded Investment in Loans at December 31, 2016 Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial (Dollar amounts in thousands) Real Estate Construction family family & industrial Consumer Total Loans: Ending balance $ 421,222 $ 43,683 $ 105,963 $ 170,523 $ 48,874 $ 3,533 $ 793,798 Ending balance: individually evaluated for impairment $ 10,023 $ 843 $ — $ 3,530 $ 1,065 $ — $ 15,461 Ending balance: collectively evaluated for impairment $ 411,199 $ 42,840 $ 105,963 $ 166,993 $ 47,809 $ 3,533 $ 778,337 Recorded Investment in Loans at December 31, 2015 Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial (Dollar amounts in thousands) Real Estate Construction family family & industrial Consumer Total Loans: Ending balance $ 399,993 $ 44,816 $ 63,597 $ 171,964 $ 52,033 $ 1,574 $ 733,977 Ending balance: individually evaluated for impairment $ 11,292 $ 2,154 $ — $ 4,218 $ 1,782 $ — $ 19,446 Ending balance: collectively evaluated for impairment $ 388,701 $ 42,662 $ 63,597 $ 167,746 $ 50,251 $ 1,574 $ 714,531 A summary of impaired loans, the related allowance for loan losses, average investment and income recognized on impaired loans follows. The following tables include originated and purchased non-credit impaired loans. Impaired Loans As of and for the year ended December 31, 2017 Unpaid Average Recorded Principal Related Recorded Income (Dollar amounts in thousands) Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 5,785 $ 5,785 $ — $ 8,317 $ 212 Commercial real estate construction — — — 520 22 Real estate multi-family — — — 764 12 Residential- 1 to 4 family 464 464 — 561 21 Commercial and industrial 115 115 — 117 7 Consumer — — — — — Total 6,364 6,364 — 10,279 274 With an allowance recorded Commercial real estate $ 745 $ 745 $ 15 $ 2,294 $ 72 Commercial real estate construction 814 814 4 556 52 Residential- 1 to 4 family 2,286 2,286 318 1,503 69 Commercial and industrial 745 745 72 841 — Consumer — — — — — Total 4,590 4,590 409 5,194 193 Total Commercial real estate $ 4,182 $ 4,182 $ 15 $ 10,611 $ 284 Commercial real estate construction 814 814 4 556 74 Real estate multi-family — — — 764 12 Residential- 1 to 4 family 2,750 2,750 318 2,064 90 Commercial and industrial 860 860 72 958 7 Consumer — — — — — $ 10,954 $ 10,954 $ 409 14,953 $ 467 Impaired Loans As of and for the year ended December 31, 2016 Unpaid Average Recorded Principal Related Recorded Income (Dollar amounts in thousands) Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,516 $ 9,026 $ — $ 9,730 $ 716 Commercial real estate construction 843 843 — 857 53 Residential- 1 to 4 family 678 678 — 685 — Commercial and industrial 120 120 — 322 25 Total 10,157 10,667 — 11,594 794 With an allowance recorded Commercial real estate $ 1,507 $ 1,507 $ 50 $ 1,528 $ 89 Residential- 1 to 4 family 2,852 2,852 442 3,202 157 Commercial and industrial 945 945 96 1,240 1 Total 5,304 5,304 588 5,970 247 Total Commercial real estate $ 10,023 $ 10,533 $ 50 $ 11,258 $ 805 Commercial real estate construction 843 843 — 857 53 Residential- 1 to 4 family 3,530 3,530 442 3,887 157 Commercial and industrial 1,065 1,065 96 1,562 26 $ 15,461 $ 15,971 $ 588 $ 17,564 $ 1,041 Impaired Loans As of and for the year ended December 31, 2015 Unpaid Average Recorded Principal Related Recorded Income (Dollar amounts in thousands) Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,169 $ 9,271 $ — $ 8,379 $ 282 Commercial real estate construction 2,154 2,337 — 2,264 130 Residential- 1 to 4 family 457 457 — 460 36 Commercial and industrial 524 524 — 731 27 Total 11,304 12,589 — 11,834 475 With an allowance recorded Commercial real estate $ 2,634 $ 2,638 $ 96 $ 2,664 $ 160 Residential- 1 to 4 family 3,761 3,782 479 3,786 149 Commercial and industrial 1,258 1,497 182 1,484 7 Total 7,653 7,917 757 7,934 316 Total Commercial real estate $ 10,803 $ 11,909 $ 96 $ 11,043 $ 442 Commercial real estate construction 2,154 2,337 — 2,264 130 Residential- 1 to 4 family 4,218 4,239 479 4,246 185 Commercial and industrial 1,782 2,021 182 2,215 34 $ 18,957 $ 20,506 $ 757 $ 19,768 $ 791 There has been no additional impairment recognized on previous credit impairment loans subsequent to acquisition. Not all impaired loans are in a nonaccrual status. The majority of the difference between impaired loans and nonaccrual loans represents loans that are restructured and performing under modified loan agreements, and where principal and interest is considered to be collectible. The following is a summary of non-accrual loans outstanding as of December 31, 2107 and 2016: Loans on Nonaccrual Status as of (Dollar amounts in thousands) December 31, December 31, 2017 2016 Commercial real estate $ 731 $ 5,553 Real estate 1 to 4 family 464 149 Commercial & industrial 745 945 Total $ 1,940 $ 6,647 Interest income on impaired loans of $374,000, $1,041,000 and $791,000 was recognized based upon cash payments received in 2017, 2016, and 2015, respectively. The amount of interest on impaired loans not collected in 2017, 2016 and 2015, was $6,000, $569,000 and $460,000, respectively. The cumulative amount of unpaid interest on impaired loans was $22,000, $3,973,000 and $3,405,000 at December 31, 2017, 2016 and 2015, respectively. The following is a summary of the total outstanding principal of troubled debt restructurings as of December 31, 2017 and 2016: Total troubled debt restructurings outstanding at year end (dollars in thousands) December 31, 2017 December 31, 2016 Non- Non- Accrual accrual Total Accrual accrual Total status status modifications status status modifications Commercial real estate $ 3,451 $ 646 4,097 $ 4,466 $ 4,494 8,960 Real estate construction — — — — — — Real estate 1 to 4 family 2,286 $ 464 2,750 3,381 — 3,381 Commercial & industrial 115 746 861 120 902 1,022 Total $ 5,852 $ 1,856 $ 7,708 $ 7,967 $ 5,396 $ 13,363 Modifications For the Year Ended December 31, 2017 Pre- Post- Modification Modification Outstanding Outstanding Number of Recorded Recorded Contracts Investment Investment (Dollar amounts in thousands) Commercial real estate 1 $ 646 $ 646 Total 1 $ 646 $ 646 Modifications For the Year Ended December 31, 2016 Pre- Post- Modification Modification Outstanding Outstanding Number of Recorded Recorded Contracts Investment Investment (Dollar amounts in thousands) Commercial real estate 2 $ 3,527 $ 3,527 Total 2 $ 3,527 $ 3,527 Modifications For the Year Ended December 31, 2015 Pre- Post- Modification Modification Outstanding Outstanding Number of Recorded Recorded Contracts Investment Investment (Dollar amounts in thousands) Commercial real estate 1 $ 472 $ 472 Total 1 $ 472 $ 472 During the years ended December 31, 2017, 2016 and 2015, no loans defaulted within twelve months following the date of restructure. All restructurings were a modification of interest rate and/or payment. There were no principal reductions granted. Allowance for Credit Losses As of and For the Year Ended December 31, 2017 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real estate Construction family family & industrial Consumer Total Allowance for credit losses Beginning balance $ 6,392 $ 617 $ 389 $ 2,082 $ 650 $ 37 $ 10,167 Charge-offs (91 ) — — — (39 ) (8 ) (138 ) Recoveries 8 — — 175 319 — 502 (Recovery of) / provision for loan losses (814 ) (229 ) 1,107 (249 ) (490 ) 315 (360 ) Ending balance $ 5,495 $ 388 $ 1,496 $ 2,008 $ 440 $ 344 $ 10,171 Ending balance: individually evaluated for impairment $ 15 $ 4 $ — $ 318 $ 72 $ — $ 409 Ending balance: collectively evaluated for impairment $ 5,480 $ 384 $ 1,496 $ 1,690 $ 368 $ 344 $ 9,762 Allowance for Credit Losses As of and For the Year Ended December 31, 2016 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real estate Construction family family & industrial Consumer Total Allowance for credit losses Beginning balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Charge-offs — — — (36 ) (164 ) (18 ) (218 ) Recoveries 8 — — 53 204 — 265 Provision for / (recovery of) loan losses 325 28 146 (111 ) (243 ) 5 150 Ending balance $ 6,392 $ 617 $ 389 $ 2,082 $ 650 $ 37 $ 10,167 Ending balance: individually evaluated for impairment $ 50 $ — $ — $ 442 $ 96 $ — $ 588 Ending balance: collectively evaluated for impairment $ 6,342 $ 617 $ 389 $ 1,640 $ 554 $ 37 $ 9,579 Allowance for Credit Losses As of and For the Year Ended December 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real estate Construction family family & industrial Consumer Total Allowance for credit losses Beginning balance $ 5,549 $ 849 $ 206 $ 1,965 $ 1,073 $ 58 $ 9,700 Charge-offs — — — (45 ) — (36 ) (81 ) Recoveries 576 — — 15 60 5 656 (Recovery of) / provision for loan losses (66 ) (260 ) 37 241 (280 ) 23 (305 ) Ending balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Ending balance: individually evaluated for impairment $ 96 $ — $ — $ 479 $ 182 $ — $ 757 Ending balance: collectively evaluated for impairment $ 5,963 $ 589 $ 243 $ 1,697 $ 671 $ 50 $ 9,213 The following is a summary of the aging analysis of loans outstanding at December 31, 2017 and 2016: Age Analysis of Past Due Loans As of December 31, 2017 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ 989 $ 597 $ — $ 1,586 $ 399,571 $ 401,157 Real estate construction — — — — 35,206 35,206 Real estate multi family — 2,348 — 2,348 89,294 91,642 Real estate 1 to 4 family 1,603 1,082 464 3,149 157,276 160,425 Commercial & industrial 69 250 745 1,064 51,206 52,270 Consumer 52 — — 52 14,005 14,057 $ 2,713 $ 4,277 $ 1,209 $ 8,199 $ 746,558 $ 754,757 Purchased Not credit impaired Commercial real estate $ — $ 85 $ — $ 85 $ 55,750 $ 55,835 Real estate multi-family — — — — 13,496 13,496 Real estate 1 to 4 family — — — — 13,051 13,051 Commercial & industrial — — — — 3,457 3,457 Total $ — $ 85 $ — $ 85 $ 85,754 $ 85,839 Purchased Credit impaired Commercial real estate $ — $ — $ — $ — $ — $ — Real estate construction — — — — — — Real estate multi-family — — — — — — Real estate 1 to 4 family — — — — — — Commercial & industrial — — — — — — Total $ — $ — $ — $ — $ — $ — Age Analysis of Past Due Loans As of December 31, 2016 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ 835 $ 2 $ — $ 837 $ 350,424 $ 351,261 Real estate construction 645 — — 645 43,038 43,683 Real estate multi family — — — — 90,763 90,763 Real estate 1 to 4 family 1,365 61 74 1,500 152,343 153,843 Commercial & industrial 241 — 945 1,186 38,954 40,140 Consumer — — — — 3,533 3,533 $ 3,086 $ 63 $ 1,019 $ 4,168 $ 679,055 $ 683,223 Purchased Not credit impaired Commercial real estate $ 1,869 $ 1,909 550 4,328 64,408 68,736 Real estate multi-family — — — — 15,200 15,200 Real estate 1 to 4 family — — 75 75 16,605 16,680 Commercial & industrial 285 — — 285 8,449 8,734 Total $ 2,154 $ 1,909 $ 625 $ 4,688 $ 104,662 $ 109,350 Purchased Credit impaired Commercial real estate $ — $ — $ — $ — $ 1,225 $ 1,225 Real estate construction — — — — — — Real estate multi-family — — — — — — Real estate 1 to 4 family — — — — — — Commercial & industrial — — — — — — Total $ — $ — $ — $ — $ 1,225 $ 1,225 Risk rating system Loans to borrowers graded as pass or pooled loans represent loans to borrowers of acceptable or better credit quality. They demonstrate sound financial positions, repayment capacity and credit history. They have an identifiable and stable source of repayment. Special mention loans have potential weaknesses that deserve management’s attention. If left uncorrected these potential weaknesses may result in a deterioration of the repayment prospects for the asset or in the Bank’s credit position at some future date. These assets are “not adversely classified” and do not expose the Bank to sufficient risk to warrant adverse classification. Substandard loans are inadequately protected by current sound net worth, paying capacity of the borrower, or pledged collateral. Loans are normally classified as Substandard when there are unsatisfactory characteristics causing more than acceptable levels of risk. A substandard loan normally has one or more well-defined weakness that could jeopardize the repayment of the debt. For example, a) cash flow deficiency, which may jeopardize future payments; b) sale of non-collateral assets has become primary source of repayment; c) the borrower is bankrupt; or d) for any other reason, future repayment is dependent on court action. Doubtful loans represent credits with weakness inherent in the Substandard classification and where collection or liquidation in full is highly questionable. To be classified Doubtful, there must be specific pending factors which prevent the Loan Review Officer from determining the amount of loss contained in the credit. When the amount of loss can be reasonably estimated, that amount is classified as “loss” and the remainder is classified as Substandard. The following is a summary of the credit quality indicators in the loan portfolio as of December 31, 2017 and 2016: Credit Quality Indicators As of December 31, 2017 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 397,311 $ — $ 3,846 $ — $ 401,157 Real estate construction 34,392 — 814 — 35,206 Real estate multi-family 91,642 — — — 91,642 Real estate 1 to 4 family 159,881 — 544 — 160,425 Commercial & industrial 51,968 — 302 — 52,270 Consumer loans 14,057 — — — 14,057 Totals $ 749,251 $ — $ 5,506 $ — $ 754,757 Purchased Not credit impaired Commercial real estate $ 53,656 $ 873 $ 1,306 $ — $ 55,835 Real estate multi-family 13,496 — — — 13,496 Real estate 1 to 4 family 13,051 — — — 13,051 Commercial & industrial 3,457 — — — 3,457 Total $ 83,660 $ 873 $ 1,306 $ — $ 85,839 Purchased Credit impaired Commercial real estate $ — Total $ — Credit Quality Indicators As of December 31, 2016 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 348,785 $ 902 $ 1,574 $ — $ 351,261 Real estate construction 42,840 — 843 — 43,683 Real estate multi-family 90,763 — — — 90,763 Real estate 1 to 4 family 153,769 — 74 — 153,843 Commercial & industrial 39,752 — 384 4 40,140 Consumer loans 3,533 — — — 3,533 Totals $ 679,442 $ 902 $ 2,875 $ 4 $ 683,223 Purchased Not credit impaired Commercial real estate $ 61,705 $ — $ 7,031 $ — $ 68,736 Real estate multi-family 15,200 — — — 15,200 Real estate 1 to 4 family 16,605 — 75 — 16,680 Commercial & industrial 8,644 — 90 — 8,734 Total $ 102,154 $ — $ 7,196 $ — $ 109,350 Purchased Credit impaired Commercial real estate $ 1,225 Total $ 1,225 Purchased credit impaired loans are not included in the Company’s risk-rated methodology

7. Other Real Estate Owned

7. Other Real Estate Owned	12 Months Ended
	Dec. 31, 2017
Finance Loan And Lease Receivables Held For Investments Foreclosed Assets [Abstract]
Other Real Estate Owned	A summary of the activity in the balance of foreclosed assets follows: Year ended December 31, (Dollar amounts in thousands) 2017 2016 2015 Beginning foreclosed asset balance, net $ 1,427 $ 1,026 $ 763 Additions/transfers from loans 1,817 — — Capitalized expenditures 56 401 263 Disposition/sales — — — Valuation adjustments — — — Ending foreclosed asset balance, net $ 3,300 $ 1,427 $ 1,026 Ending valuation allowance — — — Ending number of foreclosed properties 2 2 1 Proceeds from sale of foreclosed properties — — — Loans to finance sale of foreclosed properties — — — Gain on sale of foreclosed properties — — — At December 31, 2017, there were two properties reported in other real estate owned. The first property was a commercial building located at 416 Browning Way, South San Francisco, California that had a net book balance of $1,483,000, $1,427,000 and $1,026,000 as of December 31, 2017, 2016 and 2015, respectively. This commercial property has toxic issues related to soil and water contamination related to the property’s use by previous owners. The building is fully leased on a triple net lease and the market value of the building, supported by appraisal and other market data, is greater than the net book value of the property. Remediation efforts to date include, but are not limited to, removal of contaminated soil around the building down to the water table, water detoxification treatments, drilling of water monitoring wells, obtaining air samples inside the building, and engaging in ongoing discussions with the San Francisco Bay Regional Water Quality Control Board (the “Water Board”) with the stated objective of obtaining a final approved remediation plan. The Bank has engaged a soil engineering and consulting company consultant to provide cost estimates related to the final clean-up costs that are expected to be incurred as part of any final remediation plan that would be acceptable to the Water Board. Those costs, along with reimbursable costs incurred by the Water Board, are expected to total approximately $725,000, but could vary depending on the extent of final remediation requirements and the time required to complete them. The Bank developed this cost estimate based on advice from its soil engineering expert and consulting company consultant and over six years of coordinated remediation efforts with the Water Board. The second property is an elderly care facility located in Lafayette, California that was acquired in November 2017 and has a net book balance of $1,817,000. Subsequent to December 31, 2017, the other real estate owned property located at 416 Browning Way, South San Francisco, California was sold subject to a purchase and sale agreement between the Bank and the buyer of the property. Please see Note 23 – Subsequent Event for additional information.

8. Related Party Transactions

8. Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	In the ordinary course of business, the Bank made loans and advances under lines of credit to directors, officers, and their related interests. The Bank’s policies require that all such loans be made at substantially the same terms as those prevailing at the time for comparable transactions with unrelated parties and do not involve more than normal risk or unfavorable features. The following summarizes activities of loans to such parties at December 31: (Dollar amounts in thousands) 2017 2016 Balance, beginning of year $ 6,397 $ 3,988 Additions 4,093 2,474 Repayments (678 ) (65 ) Balance, end of year $ 9,812 $ 6,397 2017 2016 Related party deposits $ 3,670 $ 3,316

9. Bank Premises, Equipment, an

9. Bank Premises, Equipment, and Leasehold Improvements	12 Months Ended
	Dec. 31, 2017
Bank Premises Equipment And Leasehold Improvements
Bank Premises, Equipment, and Leasehold Improvements	Bank premises, equipment and leasehold improvements are stated at cost, less accumulated depreciation and amortization, and are summarized as follows at December 31: (Dollar amounts in thousands) 2017 2016 Buildings $ 10,087 $ 10,099 Equipment & furniture 8,767 8,803 Leasehold improvements 1,428 1,496 20,282 20,398 Accumulated depreciation and amortization (15,702 ) (15,275 ) 4,580 5,123 Land 4,742 4,714 $ 9,322 $ 9,837 Depreciation and amortization expense for the years ended December 31, 2017, 2016, and 2015 were $947,000, $1,051,000, and $1,098,000, respectively.

10. Deposits

10. Deposits	12 Months Ended
	Dec. 31, 2017
Debt Disclosure Text Block [Abstract]
Deposits	The aggregate amount of time certificates, each with a minimum denomination of $250,000 or more, was $63,678,000 and $46,553,000 at December 31, 2017 and 2016, respectively. At December 31, 2017, the scheduled maturities of all time certificates of deposit are as follows: (Dollar amounts in thousands) Year ending December 31: Under $250,000 $ 250,000 or more Total 2018 $ 47,906 $ 49,908 $ 97,814 2019 20,423 12,461 32,884 2020 4,944 1,309 6,253 2021 967 — 967 2022 166 — 166 $ 74,406 $ 63,678 $ 138,084

11. Federal Home Loan Bank Adva

11. Federal Home Loan Bank Advances and Note Payable	12 Months Ended
	Dec. 31, 2017
Federal Home Loan Bank Advances Disclosure [Abstract]
Federal Home Loan Bank Advances	As of December 31, 2017 As of December 31, 2016 Maturity Interest Amount Maturity Interest Amount (Dollar amounts in thousands) Date Rate Outstanding Date Rate Outstanding FHLB Overnight Advance — $ — 01/03/17 0.61 % $ 10,000 FHLB Term Advance — — 01/05/17 0.55 % 7,000 FHLB Term Advance 01/02/18 1.35 % 15,000 01/09/17 0.49 % 7,000 FHLB Term Advance 01/04/18 1.39 % 10,000 01/27/17 0.63 % 11,000 FHLB Term Advance 01/22/18 1.49 % 10,000 01/30/17 0.63 % 6,000 FHLB Term Advance 01/29/18 1.49 % 20,000 01/30/17 0.61 % 10,000 FHLB Term Advance 01/29/18 1.49 % 20,000 02/28/17 0.67 % 20,000 Totals $ 75,000 $ 71,000 At December 31, 2017, the Bank had a maximum borrowing capacity under Federal Home Loan Bank advances of $508,861,000 of which $433,861,000 was available. The Federal Home Loan Bank advances are secured by a blanket collateral agreement pledge of FHLB stock and certain other qualifying collateral, such as commercial and mortgage loans. Interest rates are at the prevailing rate when advances are made.

12. Commitments and Contingenci

12. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Operating Lease Commitments The Bank leases a portion of its facilities and equipment under non-cancelable operating leases expiring at various dates through 2024. Some of these leases provide that the Bank pay taxes, maintenance, insurance, and other occupancy expenses applicable to leased premises. The minimum rental commitments under the operating leases as of December 31, 2017 are as follows: (Dollars in thousands) 2018 $ 1,150 2019 895 2020 806 2021 806 2022 806 Thereafter 528 $ 4,991 Total rent expense for operating leases was $1,121,000, $1,127,000 and $1,092,000, in 2017, 2016, and 2015, respectively. Legal Commitments The Bank is engaged in various lawsuits either as plaintiff or defendant in the ordinary course of business and, in the opinion of management, based upon the advice of counsel, the ultimate outcome of these lawsuits does not expect to have a material effect on the Bank’s financial condition or results of operations.

13. Salary Deferral 401(k) Plan

13. Salary Deferral 401(k) Plan	12 Months Ended
	Dec. 31, 2017
Salary Deferral Plan [Member]
Salary Deferral Plan	The Company maintains a salary deferral 401(k) plan covering substantially all employees, known as the FNB Bancorp Savings Plan (the “Plan”). The Plan allows employees to make contributions to the Plan up to a maximum allowed by law, and the Company’s contribution is discretionary. Beginning in 2008, the Board approved a safe harbor election related to the Plan which requires the Company to contribute 3% of qualifying employees’ wages as a profit sharing contribution. The Bank’s accrued contribution to the Plan on the safe harbor basis for the years ended December 31, 2017, 2016, and 2015 was $366,000, $375,000, and $355,000, respectively.

14. Salary Continuation and Def

14. Salary Continuation and Deferred Compensation Plans	12 Months Ended
	Dec. 31, 2017
Salary Continuation Plan [Member]
Salary Continuation and Deferred Compensation Plans	The Company maintains Salary Continuation Agreements for certain Executive officers. Executives participating in the Salary Continuation Plan are entitled to receive a monthly payment for a period of twenty years beginning six months after their retirement. The Company accrues the present value of such post-retirement benefits over the individual’s employment period. The Salary Continuation Plan expense for the years ended December 31, 2017, 2016, and 2015 was $1,838,000, $1,860,000 and $1,786,000, respectively. Accrued compensation payable under the salary continuation plan totaled $8,270,000 and $6,659,000 at December 31, 2017 and 2016, respectively. All salary continuation agreements are fully vested and accrued for as of December 31, 2017. Beginning January 1, 2015 and for all subsequent periods the Company elected to utilize straight line service cost amortization accounting. In December 2015, the current executive officers of the Bank and the Company’s Board of Directors agreed to amend and restate the salary agreements. The effect of these agreed upon amendments and restatements was to reduce the remaining time to retirement which accelerated the vesting and increased the service cost component of the Salary Continuation Agreement expense. Expense recognition was recorded using a straight line service cost amortization method. There was no change in benefit payment amounts recorded in 2017, 2016 or 2015. The Deferred Compensation Plan allows eligible officers to defer annually their compensation up to a maximum 80% of their base salary and 100% of their cash bonus. The officers are entitled to receive distributions upon reaching a specified age, passage of at least five years or termination of employment. As of December 31, 2017 and 2016, the related liability included in accrued expenses and other liabilities on the consolidated balance sheets was $3,131,000 and $1,790,000, respectively.

15. Income Taxes

15. Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	The provision (benefit) for income taxes for the years ended December 31, consists of the following: (Dollar amounts in thousands) 2017 2016 2015 Current: Federal $ 4,991 $ 4,597 $ 2,929 State 2,131 2,249 1,321 $ 7,122 $ 6,846 $ 4,250 Deferred: Federal $ 2,782 $ (808 ) $ (158 ) State (597 ) (342 ) (728 ) 2,185 (1,150 ) (886 ) Total provision for taxes $ 9,307 $ 5,696 $ 3,364 The reason for the differences between the statutory federal income tax rate and the effective tax rates for the years ending December 31, are summarized as follows: 2017 2016 2015 Statutory rates 35.0 % 35.0 % 34.0 % Increase (decrease) resulting from: Tax exempt Income for federal purposes -5.1 % -7.1 % -8.2 % State taxes on income, net of federal benefit 5.0 % 7.8 % 3.4 % Benefits from low income housing credits -1.3 % -1.6 % -2.3 % Stock based compensation -0.9 % 1.7 % 2.0 % Tax Cut and Jobs Act rate reduction 14.9 % -% -% Other, net -0.6 % -0.6 % 0.2 % Effective tax rate 47.0 % 35.2 % 29.1 % The tax effects of temporary differences giving rise to the Company’s net deferred tax asset are as follows: December 31, (Dollar amounts in thousands) 2017 2016 2015 Deferred tax assets Allowance for loan losses $ 3,295 $ 4,661 $ 4,470 Accrued salaries and officers compensation 3,130 3,717 2,770 Expenses accrued on books, not yet deductible in tax return 1,236 1,908 1,766 Depreciation 254 388 399 Net operating loss carryforward 824 1,069 1,335 Acquisition accounting differences 141 325 — Unrealized depreciation on available-for-sale securities 394 1,074 — 9,274 13,142 10,740 Deferred tax liabilities Unrealized appreciation on available-for-sale securities $ — $ — $ 1,075 State income taxes 713 1,156 1,070 Core deposit intangible 109 236 323 Expenses and credits deducted on tax return, not on books 314 933 754 Total deferred tax liabilities 1,136 2,325 3,222 Net deferred tax assets (included in other assets) $ 8,138 $ 10,817 $ 7,518 As of December 31, 2017, management believes that it is more likely than not that the deferred tax assets will be realized through recovery of taxes previously paid and/or future taxable income. In assessing the Company’s ability to realize the tax benefits of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize the recorded benefits of these deductible differences. On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (the “Act”), which among other things reduced the federal corporate income tax rate to 21% effective January 1, 2018. As a result, the Company has concluded that this Act caused a reduction in the net deferred tax asset and an increase in the income tax expense of the Company of approximately $3 million, as of December 31, 2017, due to the revaluation of the Company’s net timing differences at the lower statutory income tax rate.

16. Financial Instruments

16. Financial Instruments	12 Months Ended
	Dec. 31, 2017
Financial Instruments Disclosure [Abstract]
Financial Instruments	The Bank is a party to financial instruments with off-balance-sheet risk in the normal course of business. These financial instruments include commitments to extend credit in the form of loans or through standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest-rate risk in excess of the amount recognized in the balance sheet. The Bank’s exposure to credit loss is represented by the contractual amount of those instruments and is usually limited to amounts funded or drawn. The contract or notional amounts of these agreements, which are not included in the balance sheets, are an indicator of the Bank’s credit exposure. Commitments to extend credit generally carry variable interest rates and are subject to the same credit standards used in the lending process for on-balance-sheet instruments. Additionally, the Bank periodically reassesses the customer’s creditworthiness through ongoing credit reviews. The Bank generally requires collateral or other security to support commitments to extend credit. The following table provides summary information on financial instruments whose contract amounts represent credit risk as of December 31: (Dollars amounts in thousands) December 31 2017 2016 Financial instruments whose contract amounts represent credit risk: Lines of credit $ 131,737 $ 103,316 Other Commercial Commitments: Undisbursed loan commitments 45,718 59,249 Mastercard/Visa lines 5,754 5,696 Standby Letters of credit 5,286 4,995 $ 188,495 $ 173,256 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer’s creditworthiness on a case-by-case basis, following normal lending policies. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management’s credit evaluation. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, and income-producing commercial and residential properties. Equity reserves and unused credit card lines are additional commitments to extend credit. Many of these customers are not expected to draw down their total lines of credit, and therefore, the total contract amount of these lines does not necessarily represent future cash requirements. Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Bank issues both financial and performance standby letters of credit. The financial standby letters of credit are primarily to guarantee payment to third parties. As of December 31, 2017, there were financial standby letters of credit of $5,274,000 issued. The performance standby letters of credit are typically issued to municipalities as specific performance bonds. As of December 31, 2017 there were performance letters of credit of $12,000,000 issued. The terms of the guarantees will expire in 2018. The Bank has experienced no draws on these letters of credit and does not expect to in the future. However, should a triggering event occur, the Bank either has collateral in excess of the letters of credit or embedded agreements of recourse from the customer.

17. Fair Value Measurements

17. Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	The following tables present information about the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2017 and 2016. Management has also described the fair value techniques used by the Company to determine such fair value. During 2017 and 2016 there were no transfers of assets and liabilities that are valued using different valuation technologies. Fair values established for available-for-sale investment securities are based on estimates of fair values quoted for similar types of securities with similar maturities, risk and yield characteristics. The following tables present the recorded amount of assets measured at fair value on a recurring basis: Fair Value Measurements (Dollar amounts in thousands) at December 31, 2017, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2017 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 1,975 $ 1,975 $ — $ — Obligations of U.S. Government agencies 41,823 — 41,823 — Mortgage-backed securities 119,792 — 119,792 — Asset-backed securities 3,686 — 3,686 — Obligations of states and political subdivisions 151,103 — 151,103 — Corporate debt 37,478 — 37,478 — Total assets measured at fair value $ 355,857 $ 1,975 $ 353,882 $ — Fair Value Measurements (Dollar amounts in thousands) at December 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2016 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 987 $ 987 $ — $ — Obligations of U.S. Government agencies 60,545 — 60,545 — Mortgage-backed securities 84,284 — 84,284 — Obligations of states and political subdivisions 151,618 — 151,618 — Corporate debt 62,671 — 62,671 — Total assets measured at fair value $ 360,105 $ 987 $ 359,118 $ — The following tables present the recorded amounts of assets measured at fair value on a non-recurring basis: Fair Value Measurements (Dollar amounts in thousands) at December 31, 2017, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2017 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate $ 745 $ — $ — $ 745 Commercial real estate construction 814 — — 814 Residential-1 to 4 family 2,286 — — 2,286 Commercial and industrial 745 — — 745 Other real estate owned 3,300 — — 3,300 Total impaired assets measured at fair value $ 7,890 $ — $ — $ 7,890 Fair Value Measurements (Dollar amounts in thousands) at December 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2016 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate $ — $ — $ — $ — Residential-1 to 4 family 67 — — 67 Commercial and industrial 815 — — 815 Other real estate owned 1,427 — — 1,427 Total impaired assets measured at fair value $ 2,309 $ — $ — $ 2,309 The following methods and assumptions were used by the Company in estimating the fair value disclosures for financial instruments that are not carried at fair value on either a recurring or non-recurring basis: Cash and Cash Equivalents including Interest Bearing Time Deposits with Financial Institutions . The carrying amounts reported in the balance sheet for cash and short-term instruments are a reasonable estimate of fair value, which will approximate their historical cost. Securities Available-for-Sale. Fair values for investment securities are based on quoted market prices, where available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments. Loans. For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. For fixed rate loans, fair values are based on discounted cash flows, credit risk factors, and liquidity factors. Other equity securities. These are mostly Federal Reserve Bank stock and Federal Home Loan Bank stock, carried in other assets on the consolidated balance sheet. These securities can only be issued and redeemed at par by the issuing entities. They cannot be sold in in open market transactions. Fair value is estimated to be carrying value. Deposit liabilities. The fair values disclosed for demand deposits (e.g., interest and non-interest checking, savings, and money market accounts) are, by definition, equal to the amount payable on demand at reporting date (i.e., their carrying amounts). The fair values for fixed-rate certificates of deposit are based on discounted cash flows. Federal Home Loan Bank Advances. The fair values of Federal Home Loan Bank Advances are based on discounted cash flows. The discount rate is equal to the market currently offered on similar products. Note payable. Fair value is equal to the current balance. They represent a corporate loan with a monthly variable rate, based on the 3-month LIBOR rate plus 4%. Accrued Interest Receivable and Payable. The interest receivable and payable balances approximate their fair value due to the short-term nature of their settlement dates. Undisbursed loan commitments, lines of credit, Mastercard line and standby letters of credit. The Company has excluded non-financial assets and non-financial liabilities defined by the Codification (ASC 820-10-15-A), such as Company premises and equipment, deferred taxes and other liabilities. In addition, the Company has not disclosed the fair value of financial instruments specifically excluded from disclosure requirements of the Financial Instruments Topic of the Codification (ASC 825-10-50-8), such as Bank-owned life insurance policies. The following table provides summary information on the estimated fair value of financial instruments at December 31, 2017 and 2016: December 31, 2017 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 18,353 $ 18,353 $ 18,353 $ — $ — Interest-bearing time deposits with financial institutions 130 130 — 130 — Securities available for sale 355,857 355,857 1,975 350,196 — Loans 829,766 811,382 — — 811,382 Other equity securities 7,567 7,567 — — 7,567 Accrued interest receivable 5,317 5,317 5,317 — — Financial liabilities: Deposits 1,050,295 1,050,858 912,211 138,647 — Federal Home Loan Bank advances 75,000 75,000 — 75,000 — Note payable 3,750 3,750 — 3,750 — Accrued interest payable 510 510 510 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit — 1,884 — — 1,884 December 31, 2016 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 15,758 $ 15,758 $ 15,758 $ — $ — Interest-bearing time deposits with financial institutions 205 205 — 205 — Securities available for sale 360,105 360,105 987 359,118 — Loans 782,485 769,661 — — $ 769,661 Other equity securities 7,206 7,206 — — 7,206 Accrued interest receivable 4,942 4,942 4,942 — — Financial liabilities: Deposits 1,019,506 1,020,088 951,743 68,345 — Federal Home Loan Bank advances 71,000 71,000 — 71,000 — Note payable 4,350 4,350 — 4,350 — Accrued interest payable 246 246 246 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit — 1,733 — — 1,733

18. Significant Group Concentra

18. Significant Group Concentrations of Credit Risk	12 Months Ended
	Dec. 31, 2017
Concentration Risk Disclosure [Abstract]
Significant Group Concentrations of Credit Risk	Most of the Bank’s business activity is with customers located within San Mateo and San Francisco counties. Generally, loans are secured by assets of the borrowers. Loans are expected to be repaid from cash flows or proceeds from the sale of selected assets of the borrowers. The Bank does not have significant concentrations of loans to any one industry, but does have loan concentrations in commercial real estate loans that are considered high by regulatory standards. The Bank has mitigated this concentration to a large extent by utilizing underwriting standards that are more conservative than regulatory guidelines, and performing stress testing on this segment of the portfolio to insure that the commercial real estate loan portfolio will perform within management expectations given an additional downturn in commercial lease rates and commercial real estate valuations. The distribution of commitments to extend credit approximates the distribution of loans outstanding. Commercial and standby letters of credit were granted primarily to commercial borrowers. The contractual amounts of credit-related financial instruments such as commitments to extend credit, credit-card arrangements, and letters of credit represent the amounts of potential accounting loss should the contract be fully drawn upon, the customer default, and the value of any existing collateral become worthless.

19. Regulatory Matters

19. Regulatory Matters	12 Months Ended
	Dec. 31, 2017
Regulatory Matters Disclosure [Abstract]
Regulatory Matters	The Company, as a bank holding company, is subject to regulation by the Board of Governors of the Federal Reserve System under the Bank Holding Company Act of 1956, as amended. The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and the Bank’s assets, liabilities and certain off balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about asset groupings, risk weightings and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios (set forth in the table below) of total, Tier 1 Common Equity and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and leverage capital (as defined) to average assets (as defined). Management believes, as of December 31, 2017, that the Company and the Bank have met all regulatory capital requirements. As of December 31, 2017, the most recent notification from the regulatory agencies categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized the Bank must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the table. There are no conditions or events since that notification that management believes have changed the Bank’s categories. The consolidated actual capital amounts and ratios of the Company and the Bank are presented in the following table: Required for Capital To be Well-Capitalized Adequacy Purposes Under Prompt Correction Dollars in thousands Effective January 1, 2017 Action Regulations At December 31, 2017 Regulatory Capital Ratios Amount Ratio Amount Ratio Amount Ratio Leverage Ratio (1) Company $ 115,364 9.09 % ≥ $ 50,768 4.00 % (2) N/A N/A Bank 117,180 9.23 % ≥ 50,768 4.00 % (2) $ 63,460 5.00 % Tier 1 Common Equity Capital Ratio Company 115,364 11.57 % ≥ 57,342 5.75 % (2) N/A N/A Bank 117,180 11.75 % ≥ 57,342 5.75 % (2) 64,822 6.50 % Tier 1 Capital Ratio Company 115,364 11.57 % ≥ 72,301 7.25 % (2) N/A N/A Bank 117,180 11.75 % ≥ 72,301 7.25 % (2) 79,781 8.00 % Total Capital Ratio Company 125,712 12.61 % ≥ 92,246 9.25 % (2) N/A N/A Bank 127,528 12.79 % ≥ 92,246 9.25 % (2) 99,726 10.00 % (1) The leverage ratio consists of Tier 1 Capital divided by the most recent quarterly average total assets, excluding certain intangible assets. (2) Includes 125% capital conservation buffer. Required for Capital To be Well-Capitalized Adequacy Purposes Under Prompt Correction Dollars in thousands Effective January 1, 2016 Action Regulations At December 31, 2016 Regulatory Capital Ratios Amount Ratio Amount Ratio Amount Ratio Leverage Ratio (1) Company $ 106,971 9.02 % ≥ $ 47,443 4.000 % (2) N/A N/A Bank 109,538 9.27 % ≥ 47,248 4.000 % (2) $ 59,060 5.00 % Tier 1 Common Equity Capital Ratio Company 106,971 11.32 % ≥ 48,441 5.125 % (2) N/A N/A Bank 109,538 11.59 % ≥ 48,441 5.125 % (2) 61,437 6.50 % Tier 1 Capital Ratio Company 106,971 11.32 % ≥ 62,618 6.625 % (2) N/A N/A Bank 109,538 11.59 % ≥ 62,618 6.625 % (2) 75,615 8.00 % Total Capital Ratio Company 117,315 12.42 % ≥ 81,522 8.625 % (2) N/A N/A Bank 119,882 12.68 % ≥ 81,522 8.625 % (2) 94,518 10.00 % (1) The leverage ratio consists of Tier 1 Capital divided by the most recent quarterly average total assets, excluding certain intangible assets. (2) Includes 125% capital conservation buffer. Management believes that the Company and the Bank are both “well capitalized” by regulatory definitions for all required regulatory capital ratios, including leverage, Tier 1 common equity, Tier 1 risk based and total risk based capital requirements for all periods presented. The capital position of the Company is stable, composed primarily of common stock and retained earnings. Management believes that relations with our regulatory agencies are good, as evidenced by the regulatory approval received to purchase America California Bank. The Federal Reserve and the Federal Deposit Insurance Corporation approved final capital rules in July 2013, that substantially amend the existing capital rules for banks. These new rules reflect, in part, certain standards initially adopted by the Basel Committee on Banking Supervision in December 2010 (which standards are commonly referred to as “Basel III”) as well as requirements contemplated by the Dodd-Frank Act. Under these capital rules, the Bank is required to meet certain minimum capital requirements. The Bank will also be required to establish a “conservation buffer,” consisting of a common equity Tier 1 capital amount equal to 2.5% of risk-weighted assets to be phased in by 2019. An institution that does not meet the conservation buffer will be subject to restrictions on certain activities including payment of dividends, stock repurchases, and discretionary bonuses to executive officers. The prompt corrective action rules are modified to include the common equity Tier 1 capital ratio and to increase the Tier 1 capital ratio requirements for the various thresholds. For example, the requirements for the Bank to be considered well-capitalized under the rules will be a 5.0% leverage ratio, a 6.5% common equity Tier l capital ratio, an 8.0% Tier 1 capital ratio, and a 10.0% total capital ratio. To be adequately capitalized, those ratios are 4.0%, 4.5%, 6.0%, and 8.0%, respectively. The rules modify the manner in which certain capital elements are determined. The rules make changes to the methods of calculating the risk-weighting of certain assets, which in turn affects the calculation of the risk-weighted capital ratios. Higher risk weights are assigned to various categories of assets, including commercial real estate loans, credit facilities that finance the acquisition, development or construction of real property, certain exposures or credit that are 90 days past due or are nonaccrual, securitization exposures, and in certain cases mortgage servicing rights and deferred tax assets. The Bank was required to comply with all capital requirements on December 31, 2017. The conservation buffer began to be phased-in beginning in 2016 and will take full effect on January 1, 2019. Certain calculations under the rules will also have phase-in periods.

20. Stock Option Plans

20. Stock Option Plans	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Plans	In 1997, the Board of Directors of the Bank adopted the First National Bank of Northern California 1997 stock option plan. Pursuant to the holding company reorganization effective March 15, 2002, the Bank stock option plan became the FNB Bancorp stock option Plan. In 2002, the Company adopted an incentive employee stock option plan known as the 2002 FNB Bancorp plan. In 2008, the Company adopted an incentive employee stock option plan known as the 2008 FNB Bancorp stock option plan. The plans allow the Company as of December 31, 2017 to grant options to employees covering 404,766 shares. Incentive stock options currently outstanding become exercisable in one to five years from the grant date, based on a vesting schedule of 20% per year and expire 10 years after the grant date. Nonqualified options to directors become vested on the date of grant. The options exercise price is the fair value of the per share price of the underlying stock options at the grant date. The amount of compensation expense for options recorded in the years ended December 31, 2017, 2016, and 2015 was $418,000, $513,000 and $427,000, respectively. There was an income tax benefit related to stock option exercises for the year ended December 31, 2017 of $340,000 that was reflected as an excess income tax benefit. During 2016 and 2015, the tax benefit related to disqualified stock option exercises and non-qualified stock option exercises totaled $600,000 and $553,000, respectively. During 2016 and 2015, this tax benefit was reflected as an increase in common equity and a decrease in income taxes payable. The amount of unrecognized compensation expense related to non-vested options at December 31, 2017 was $947,000, and the remaining weighted average amortization period was 3.1 years. There were no new stock options granted during 2017. The amount of total unrecognized compensation expense related to non-vested options at December 31, 2016 was $1,409,000, and the weighted average period it will be amortized over was 3.9 years. The assumptions for options granted in 2016 were as follows: dividend yield of 1.94% for the year; risk-free interest rate of 2.15%; expected volatility of 37%; expected life of 7.2 years. This resulted in a weighted average fair value of $7.43 per share. The amount of total unrecognized compensation expense related to non-vested options at December 31, 2015 was $1,061,000, and the weighted average period it will be amortized over is 4.0 years. The assumptions for options granted in 2015 were as follows: dividend yield of 1.96% for the year; risk-free interest rate of 2.14%; expected volatility of 41%; expected life of 8.9 years. This resulted in a weighted average option fair value of $2.72 per share. A summary of option activity, adjusted for stock dividends and stock splits, issued under the 2008 FNB Bancorp Plan as of December 31, 2017 and changes during the year then ended is presented below. Weighted- Average 2008 FNB Bancorp Plan Weighted Remaining Aggregate Average Contractual Intrinsic Exercise Term Value Options Shares Price/share (in years) per share Outstanding at January 1, 2017 632,635 $ 13.99 $ 22.50 Granted — $ — Exercised (164,389 ) $ 10.71 $ 20.35 Forfeited or expired (12,955 ) $ 15.35 Outstanding at December 31, 2017 455,291 $ 15.14 6.4 $ 21.35 Exercisable at December 31, 2017 278,911 $ 13.20 5.6 $ 23.29 The following supplemental information applies to the three years ended December 31: 2008 FNB Bancorp Plan 2017 2016 2015 Options outstanding 455,291 632,635 586,344 Range of exercise prices/share $ 3.53 to $20.95 $ 3.53 to $20.95 $ 3.53-$16.27 Weighted average remaining contractual life (in years) 6.4 6.9 7.0 Fully vested options 278,911 366,286 326,461 Weighted average exercise price/sh $ 13.20 $ 11.35 $ 11.83 Aggregate intrinsic value $ 6,496,216 $ 4,876,927 $ 4,307,190 Weighted average remaining contractual life (in years) 5.6 5.7 5.9 A summary of option activity, adjusted for stock dividends, under the 2002 FNB Bancorp Plan as of December 31, 2017 and changes during the year then ended is presented below. Weighted- Average 2002 FNB Bancorp Plan Weighted Remaining Aggregate Average Contractual Intrinsic Exercise Term Value Options Shares Price/share (in years) per share Outstanding at January 1, 2017 28,555 $ 12.48 $ 24.01 Granted — $ — Exercised (28,555 ) $ 12.48 $ 14.14 Forfeited or expired — $ — Outstanding at December 31, 2017 — $ — — $ — Exercisable at December 31, 2017 — $ — — $ — The following supplemental information applies to the three years ended December 31: 2002 FNB Bancorp Plan 2017 2016 2015 Options outstanding — 28,555 96,023 Range of exercise prices/share $ — $ 12.48 to $12.48 $ 12.48 to $14.13 Weighted average remaining contractual life (in years) — 0.5 0.9 Fully vested options — 28,555 96,023 Weighted average exercise price/sh $ — $ 12.48 $ 13.48 Aggregate intrinsic value $ — $ 263,324 $ 547,108 Weighted average remaining contractual life (in years) — 0.5 0.9 A summary of option activity, adjusted for stock dividends, under the 1997 FNB Bancorp Plan as of December 31, 2017 and changes during the year then ended is presented below. Weighted- Average 1997 First National Bank Plan Weighted Remaining Aggregate Average Contractual Intrinsic Exercise Term Value Options Shares Price (in years) per share Outstanding at January 1, 2016 16,616 $ 12.48 $ 9.15 Granted — $ — Exercised (16,616 ) 12.48 $ 15.93 Forfeited or expired — — Outstanding at December 31, 2017 — $ — — $ — Exercisable at December 31, 2017 — $ — — $ — The following supplemental information applies to the three years ended December 31 1997 FNB Bancorp Plan 2017 2016 2015 Options outstanding — 16,616 50,823 Range of exercise prices $ — $ 12.48 $ 12.48 Weighted average remaining contractual life (in years) — 0.5 1.5 Fully vested options — 16,616 50,823 Weighted average exercise price/sh $ — $ 12.48 $ 12.48 Aggregate intrinsic value $ — $ 152,593 $ 340,094 Weighted average remaining contractual life (in years) — 0.5 1.5

21. Quarterly Data (Unaudited)

21. Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Data (Unaudited)	Per share amounts adjusted for stock splits and stock dividends 2017 (Dollars in thousands) First Second Third Fourth Interest income $ 12,027 $ 12,378 $ 12,785 $ 13,028 Interest expense 835 946 1,032 1,058 Net interest income 11,192 11,432 11,753 11,970 Provision for loan losses — (140 ) — (220 ) Net interest income, after provision for loan losses 11,192 11,572 11,753 12,190 Noninterest income 1,010 1,012 972 866 Noninterest expense 7,605 7,678 7,648 7,618 Earnings before income taxes 4,597 4,906 5,077 5,438 Provision for income taxes 1,508 1,555 1,766 4,478 Net earnings $ 3,089 $ 3,351 $ 3,311 $ 960 Basic earnings per share $ 0.42 $ 0.46 $ 0.45 $ 0.13 Diluted earnings per share $ 0.41 $ 0.44 $ 0.43 $ 0.13 Per share amounts adjusted for stock splits and stock dividends. 2016 (Dollars in thousands) First Second Third Fourth Interest income $ 11,565 $ 11,316 $ 11,122 $ 11,510 Interest expense 848 766 721 734 Net interest income 10,717 10,550 10,401 10,776 Provision for (recovery) of loan losses 75 75 — — Net interest income, after provision for loan losses 10,642 10,475 10,401 10,776 Non-interest income 1,134 1,036 1,102 1,323 Non-interest expense 7,787 7,649 7,513 7,743 Income before income taxes 3,989 3,862 3,990 4,356 Provision for income taxes 1,422 1,414 1,546 1,314 Net earnings $ 2,567 $ 2,448 $ 2,444 $ 3,042 Basic earnings per share $ 0.36 $ 0.34 $ 0.33 $ 0.42 Diluted earnings per share $ 0.35 $ 0.33 $ 0.33 $ 0.41

22. Condensed Financial Informa

22. Condensed Financial Information of Parent Company	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company	The parent company-only condensed balance sheets, condensed statements of earnings, and condensed statements of cash flows information are presented as of and for the years ended December 31, as follows: FNB Bancorp Condensed balance sheets December 31, (Dollars in thousands) 2017 2016 Assets: Cash and due from banks $ 1,947 $ 1,795 Investments in subsidiary 121,096 112,881 Dividend receivable from subsidiary 964 739 Other assets 242 243 Total assets $ 124,249 $ 115,658 Liabilities: Dividend declared $ 964 $ 739 Income tax payable to subsidiary 244 244 Note payable 3,750 4,350 Other liabilities 11 11 Total liabilities 4,969 5,344 Stockholders’equity 119,280 110,314 Total liabilities and stockholders’ equity $ 124,249 $ 115,658 FNB Bancorp Condensed statements of earnings Years Ended December 31, (Dollars in thousands) 2017 2016 2015 Income: Dividends from subsidiary $ 3,634 $ 2,890 $ 2,439 Total income 3,634 2,890 2,439 Expense: Interest on note payable 214 222 229 Other expense 317 135 128 Total expense 531 357 357 Income before income tax benefit and equity in undistributed earnings of subsidiary 3,103 2,533 2,082 Income tax benefit — — (56 ) Income before equity in undistributed earnings of subsidiary 3,103 2,533 2,138 Equity in undistributed earnings of subsidiary 7,608 7,968 6,059 Net earnings $ 10,711 $ 10,501 $ 8,197 FNB Bancorp Condensed statement of cash flows Years ended December 31, (Dollars in thousands) 2017 2016 2015 Net earnings $ 10,711 $ 10,501 $ 8,197 Decrease in income tax receivable from subsidiary — 166 165 Net increase in dividend receivable and other assets (224 ) (90 ) (163 ) Net increase in other liabilities 565 — 147 Excess tax benefit from exercised stock options (340 ) (600 ) (222 ) Undistributed earnings of subsidiary (7,608 ) (8,044 ) (6,059 ) Stock-based compensation expense 418 513 427 Cash flows from operating activities 3,522 2,446 2,492 Investment in subsidiary — — (882 ) Cash flows from investing activities — — (882 ) Payment on note payable (600 ) (600 ) (600 ) Exercise of stock options 864 1,115 924 Excess tax benefit from exercised stock options — 600 222 Dividends on common stock (3,634 ) (2,890 ) (1,786 ) Cash flows provided by financing activities (3,370 ) (1,775 ) (1,240 ) Net increase (decrease) in cash 152 671 370 Cash, beginning of year 1,795 1,124 754 Cash, end of year $ 1,947 $ 1,795 $ 1,124 Non-cash investing and financing activities: Accrued dividends 964 739 649 Stock dividend of 5% — 7,850 6,663

23. Subsequent Event

23. Subsequent Event	12 Months Ended
	Dec. 31, 2017
Subsequent Event
Subsequent Event	During 2017, the Company entered into a purchase and sale contract to sell the Company’s OREO property located at 416 Browning Way, South San Francisco, California. This property was acquired by the Company through foreclosure on July 12, 2011 and contained soil and ground water contamination in and around the property. The sale closed escrow on February 22, 2018 and the contract sales price of $2.8 million consisted of a down payment by the buyer of $1,600,000 as well as the Company providing the buyer a $1.2 million 15 year fully amortized loan at an interest rate of 4.25% fixed. The purchase and sale contract required the Company to transfer title of the property to the buyer, and the buyer obtained all rights and responsibilities of ownership of the property including the right to the lease revenue generated by the tenant that currently leases the building. The Company retained the obligation to continue working with the Water Board to obtain and complete a final remediation plan for the property. Included in the sale agreement is the requirement that the Company set aside $500,000 in the form of a good faith deposit that is to be used to fund the ongoing efforts remediation efforts. If the Company spends more than $500,000, the Company is required to fund certain remediation costs beyond the initial $500,000 good faith deposit. Those costs along with reimbursable costs incurred by the Water Board are currently estimated to be approximately $725,000 by the Company’s soil engineering and consulting company consultant but could vary in the future depending on the extent of final remediation requirements and the time required to complete them.

1. The Company and Summary of34

1. The Company and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Dividends Payable [Line Items]
Basis of Presentation	The accounting and reporting policies of the Company and its wholly-owned subsidiary are in accordance with accounting principles generally accepted in the United States of America. All intercompany balances and transactions have been eliminated.
Cash and Cash Equivalents	Cash and cash equivalents include cash on hand, amounts due from banks, and federal funds sold. Generally, federal funds are sold for one-day periods. The cash equivalents are readily convertible to known amounts of cash and present insignificant risk of changes in value due to original maturity dates of 90 days or less. Included in cash and cash equivalents are restricted balances at the Federal Reserve Bank of San Francisco which relate to a minimum cash reserve requirement of approximately $0 and $1,810,000 at December 31, 2017 and 2016, respectively.
Investment Securities	Investment securities consist of U.S. Treasury securities, U.S. agency securities, obligations of states and political subdivisions, obligations of U.S. corporations, mortgage-backed securities and other securities. At the time of purchase of a security, the Company designates the security as held-to-maturity or available-for-sale, based on its investment objectives, operational needs, and intent to hold. The Company classifies securities as held to maturity only if and when it has the positive intent and ability to hold the security to maturity. The Company does not purchase securities with the intent to engage in trading activity. Held to maturity securities are recorded at amortized cost, adjusted for amortization of premiums or accretion of discounts. The Company did not have any investments in the held-to-maturity portfolio at December 31, 2017 or 2016. Securities available-for-sale are recorded at fair value with unrealized holding gains or losses, net of the related tax effect, reported as a separate component of stockholders’ equity until realized. An impairment charge will be recorded if the Company has the intent to sell a security that is currently in an unrealized loss position or where the Company may be required to sell a security that is currently in an unrealized loss position. A decline in the fair value of any security available-for-sale or held-to-maturity below cost that is deemed other than temporary will cause a charge to earnings to be recorded and the corresponding establishment of a new cost basis for the security. Amortization of premiums and accretion of discounts on debt securities are included in interest income over the life of the related security held-to-maturity or available-for-sale using the effective interest method. Dividend and interest income are recognized when earned. Realized gains and losses for securities classified as available-for-sale and held-to-maturity are included in earnings and are derived using the specific identification method for determining the cost of securities sold. Investments with fair values that are less than amortized cost are considered impaired. Impairment may result from either a decline in the financial condition of the issuing entity or, in the case of fixed interest rate investments, from rising interest rates. At each consolidated financial statement date, management assesses each investment to determine if impaired investments are temporarily impaired or if the impairment is other than temporary. This assessment includes a determination of whether the Company intends to sell the security, or if it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis less any current-period credit losses. For debt securities that are considered other than temporarily impaired and that the Company does not intend to sell and will not be required to sell prior to recovery of the amortized cost basis, the amount of impairment is separated into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is calculated as the difference between the security’s amortized cost basis and the present value of its expected future cash flows. The remaining difference between the security’s fair value and the present value of the future expected cash flows is deemed to be due to factors that are not credit related and is recognized in other comprehensive earnings.
Derivatives	All derivatives contracts and instruments are recognized as either assets or liabilities in the consolidated balance sheet and measured at fair value. The Company did not hold any derivative contracts at December 31, 2017 or 2016.
Loans	Loans are reported at the principal amount outstanding, net of deferred loan fees and the allowance for loan losses. An unearned discount on installment loans is recognized as income over the terms of the loans by the interest method. Interest on other loans is calculated by using the simple interest method on the daily balance of the principal amount outstanding. Loan fees net of certain direct costs of origination, which represent an adjustment to interest yield, are deferred and amortized over the contractual term of the loan using the interest method. Loans on which the accrual of interest has been discontinued are designated as nonaccrual loans. Accrual of interest on loans is discontinued either when reasonable doubt exists as to the full and timely collection of interest or principal when a loan becomes contractually past due by 90 days or more with respect to interest or principal. When a loan is placed on nonaccrual status, all interest previously accrued but not collected is reversed against current period interest income. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. A loan is considered impaired if, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due, according to the contractual terms of the loan agreement. An impaired loan is measured based upon the present value of future cash flows discounted at the loan’s effective rate, the loan’s observable market price, or the fair value of collateral if the loan is collateral dependent. Interest on impaired loans is recognized on a cash basis. If the measurement of the impaired loan is less than the recorded investment in the loan, an impairment is recognized by a charge to the allowance for loan losses. Large groups of smaller balance loans are collectively evaluated for impairment. Restructured loans are loans on which concessions in terms have been granted because of the borrowers’ financial difficulties. Interest is generally accrued on such loans in accordance with the new terms, once the borrower has demonstrated a history of at least six months repayment. A loan is considered to be a troubled debt restructuring when the Company, for economic or legal reasons related to the debtor’s financial difficulties grants a concession to the debtor that makes it easier for the debtor to make their required loan payments. The concession may take the form of a temporary reduction in the interest rate or monthly payment amount due or may extend the maturity date of the loan. Other financial concessions may be agreed to as conditions warrant. Troubled debt restructured loans are accounted for as impaired loans. For an impaired loan that has been restructured, the contractual terms of the loan agreement refer to the contractual terms specified by the original loan agreement, not the contractual terms specified by the restructuring agreement. Loans acquired in business combinations are recorded on a loan-by-loan basis at their estimated fair value. The Company uses third party valuation specialists to determine the estimated fair value on all acquired loans. The Company acquires both performing and impaired loans (loans acquired with evidence of credit quality deterioration at the time of purchase) in its acquisitions. For acquired performing loans, any discount or premium related to fair value adjustments at the time of purchase is recognized as interest income over the estimated life of the loan using the effective yield method. Loans acquired with evidence of credit quality deterioration, at the time of purchase, are accounted for under ASC 310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality The excess of the contractual amounts due over the cash flows expected to be collected is considered to be the nonaccretable difference. The nonaccretable difference represents the Company’s estimate of the credit losses expected to occur and is considered in determining the fair value of the loans as of the acquisition date. Subsequent to the acquisition date, any increases in expected cash flows over those expected at acquisition date in excess of fair value are adjusted through an increase to the accretable yield on a prospective basis. Any subsequent decreases in cash flows attributable to credit deterioration are recognized by recording additional provision for loan losses.
Allowance for Loan Losses	The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged off against the allowance for loan losses when management believes that the collectability of the principal is unlikely. The allowance is an amount that management believes will be adequate to absorb probable losses inherent in existing loans, standby letters of credit, overdrafts, and commitments to extend credit based on evaluations of collectability and prior loss experience. The evaluations take into consideration such factors as changes in the nature and volume of the portfolio, overall portfolio quality, loan concentrations, specific problem loans and current and anticipated economic conditions that may affect the borrowers’ ability to pay. While management uses these evaluations to determine the level of the allowance for loan losses, future provisions may be necessary based on changes in the factors used in the evaluations. Material estimates relating to the determination of the allowance for loan losses are particularly susceptible to significant change in the near term. Management believes that the allowance for loan losses is adequate as of December 31, 2017. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions, and our borrowers’ ability to pay. In addition, the banking regulators, as an integral part of its examination process, periodically review the Bank’s allowance for loan losses. The banking regulators may require the Bank to recognize additions to the allowance based on their judgment about information available to them at the time of their examination.
Premises and Equipment	Premises and equipment are reported at cost less accumulated depreciation using the straight-line method over the estimated service lives of related assets ranging from 3 to 50 years. Leasehold improvements are amortized over the estimated lives of the respective leases or the service lives of the improvements, whichever is shorter.
Impairment of Long-Lived Assets	Long-lived assets are evaluated for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. No impairment loss was recognized in 2017 or 2016.
Other Real Estate Owned	Real estate properties acquired through, or in lieu of, loan foreclosure are initially recorded at the lower of the carrying amount of the loan or fair value of the property at the date of foreclosure, less anticipated selling costs. Subsequent to foreclosure, valuations are periodically performed, and any subsequent revisions in the estimate of fair value are reported as an adjustment to the carrying value of the real estate, provided the adjusted carrying amount does not exceed the original amount at foreclosure. Revenues and expenses from operations and changes in the valuation allowance are included in other operating expenses. The Company may make loans to facilitate the sale of foreclosed real estate. Gains and losses on financed sales are recorded in accordance with the appropriate accounting standard, taking into account the buyer’s initial and continuing investment in the property, potential subordination and transfer of ownership.
Goodwill and Other Intangible Assets	Goodwill is recognized in a business acquisition transaction when the acquisition purchase price exceeds the fair value of identified tangible and intangible assets and liabilities. Goodwill is subsequently evaluated for possible impairment at least annually. If impairment is determined to exist, it is recorded in the period it is identified. The Company evaluated goodwill at December 31, 2017 and found no impairment. Other intangible assets consist of core deposit and customer intangible assets that are initially recorded at fair value and subsequently amortized over their estimated useful lives, usually no longer than a seven year period.
Other Income	Other income includes the following major items for the year ended December 31: (Dollar amounts in thousands) 2017 2016 2015 Dividend income-other equity securities $ 558 $ 775 $ 651 Rental income-other real estate owned 152 144 144 All other items 286 375 497 Total other income $ 996 $ 1,294 $ 1,292
Other Expense	Other expense includes the following major items for the year ended December 31: (Dollar amounts in thousands) 2017 2016 2015 Dues and memberships $ 176 $ 146 $ 125 Real estate appraisals 58 75 75 Training and seminars 99 54 66 Amortization of deposit premium 171 207 82 Card based third party fees 113 104 96 Armored transit 86 113 113 Regulatory assessment 290 269 238 Operating losses 100 188 97 All other items 337 512 390 $ 1,430 $ 1,668 $ 1,282
Income Taxes	Deferred income taxes are determined using the asset and liability method. Under this method, net deferred tax assets and liabilities are recognized by applying current tax rates to temporary timing differences between the financial reporting and tax basis of existing assets and liabilities. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. A valuation allowance is established through the provision for income taxes for any deferred tax assets where the utilization of the asset is in doubt. As changes in tax laws or rates are enacted, or as significant changes are made in financial projections, deferred tax assets and liabilities are adjusted through the provision for income taxes. On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act of 2017 (the “Act”), which reduced the federal income tax rate from 35% to 21% beginning in 2018. Pursuant to the passage of the Act, the Company has revalued our deferred assets and liabilities in accordance with the lower federal income tax rate resulting in a reduction in our net deferred tax asset and an additional income tax expense of $2,987,000 during 2017. The Company had no unrecognized tax benefits as of December 31, 2017, 2016 and 2015, respectively. The Company recognizes interest accrued and penalties related to unrecognized tax benefits in tax expense. During the years ended December 31, 2017, 2016 and 2015, the Company believes that any penalties and interest that may exist are not material and the Company has not accrued for them. At December 31, 2017, the Bank had a $1,358,000 net investment in five partnerships, which own low-income affordable housing projects that generate tax benefits in the form of federal and state housing tax credits. As a limited partner investor in these partnerships, the Company receives tax benefits in the form of tax deductions from partnership operating losses and federal and state income tax credits. The federal and state income tax credits are earned over a 10-year period as a result of the investment properties meeting certain criteria and are subject to recapture for noncompliance with such criteria over a 15-year period. The expected benefit resulting from the low-income housing tax credits is recognized in the period for which the tax benefit is recognized in the Company’s consolidated tax returns. These investments are accounted for using the historical cost method less depreciation and amortization and are recorded in other assets on the balance sheet. The Company recognizes tax credits as they are allocated and amortizes the initial cost of the investments over the period that tax credits are allocated to the Company. There is no residual value for the investment at the end of the tax credit allocation period. Cash received from operations of the limited partnership or sale of the properties, if any, will be included in earnings when realized.
Earnings per Share	Earnings per common share (EPS) are computed based on the weighted average number of common shares outstanding during the period. Basic EPS excludes dilution and is computed by dividing net earnings available to common stockholders by the weighted average of common shares outstanding. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The number of potential common shares included in the quarterly diluted EPS is computed using the average market price during the three months included in the reporting period under the treasury method. In years where a stock split or stock dividend occurs, all weighted average shares reported are adjusted to reflect the stock split retroactively applied to each of the periods presented. The number of potential common shares included in year-to-date diluted EPS is a year-to-date weighted average of potential shares included in each quarterly diluted EPS computation. All common stock equivalents are anti-dilutive when a net loss occurs. A 3-for-2 stock split occurred in 2017, and a 5% stock dividend was declared in both 2016 and 2015 and therefore prior per share amounts and weighted average shares outstanding have been adjusted for the stock split and stock dividends that occurred. (Number of shares in thousands) 2017 2016 2015 Weighted average common shares outstanding-used in computing basic earnings per share 7,361 7,233 7,113 Dilutive effect of stock options outstanding, using the treasury stock method 246 184 201 Shares used in computing diluted earnings per share 7,607 7,417 7,314
Stock Option Plans	Measurement of the cost of stock options granted is based on the grant-date fair value of each stock option granted using the Black-Scholes valuation model. The cost is then amortized to expense on a straight-line basis over each option’s requisite service period. The amortized expense of the stock option’s fair value has been included in salaries and employee benefits expense on the consolidated statements of earnings for the three years ended December 31, 2017, 2016 and 2015. The expected term of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the expected term of the option is based on the U. S. Treasury yield curve in effect at the time of the grant. Volatility was calculated using historical price changes on a monthly basis over the expected life of the option. The dividend yield was calculated using the annual projected cash dividends divided by the market value of the Company’s stock.
Fair Values of Financial Instruments	The accounting standards provide for a fair value measurement framework that quantifies fair value estimates by the level of pricing precision. The degree of judgment utilized in measuring the fair value of assets generally correlates to the level of pricing precision. Financial instruments rarely traded or not quoted will generally have a higher degree of judgment utilized in measuring fair value. Pricing precision is impacted by a number of factors including the type of asset or liability, the availability of the asset or liability, the market demand for the asset or liability, and other conditions that were considered at the time of the valuation. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Transfers between levels of the fair values hierarchy are recognized at the actual date of the event or circumstance that caused the transfer.
Bank Owned Life Insurance	The Company purchased insurance on the lives of certain executives. The policies accumulate asset values to meet future liabilities including the payment of employee benefits such as the deferred compensation plan. Changes in the cash surrender value are recorded as other noninterest income in the consolidated statements of earnings.
Federal Home Loan Bank Borrowings	The Bank maintains a collateralized line of credit with the Federal Home Loan Bank (“FHLB”) of San Francisco. Under this line, the Bank may borrow on a short term or a long term (over one year) basis at the then stated interest rate. FHLB advances are recorded and carried at their historical cost. FHLB advances are not transferable and may contain prepayment penalties. In addition to the collateral pledged, the Company is required to hold prescribed amounts of FHLB stock that vary with the usage of FHLB borrowings.
Comprehensive Income	Certain changes in assets and liabilities, such as unrealized gain and losses on available-for-sale securities are reported as a separate component of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income.
Note Payable	The Company obtained a corporate loan with a five year term, for $6,000,000, payable at $50,000 principal monthly, plus interest, and is based on the 3-month LIBOR rate plus 4%.
Federal Home Loan Bank Stock	Federal Home Loan Bank (FHLB) stock represents an equity interest that does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). FHLB stock is recorded at cost.
Reclassifications	Certain prior year information has been reclassified to conform to current year presentation. The reclassifications had no impact on consolidated net earnings or retained earnings.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update (ASU) 2014-9, Revenue from Contracts with Customers. The majority of the Company’s revenue consists of net interest income on financial assets and financial liabilities, which is explicitly excluded from the scope of ASU 2014-09. The Company adopted the new standard beginning January 1, 2018. The Company completed its analysis for determining the extent ASU 2014-09 will affect its noninterest income, primarily in the area of fees and service charges on deposit accounts. Based on the analysis performed, the Company did not have a material change in timing or measurement of revenues related to noninterest income. The Company will continue to evaluate the effect that this guidance will have on other revenue steams within its scope, as well as changes in disclosures required by the new guidance. However, the Company does not expect this to have a material impact on the Company’s consolidated financial statements. In January 2016 FASB issued ASU 2016-01, Financial Instruments-overall (subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016 FASB issued ASU 2016-02 , Leases (Topic 842). In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606); Principal versus agent considerations (reporting revenue gross versus net In March 2016, the FASB issued ASU No. 2016-09 , Compensation – Stock Compensation (Topic 718). In June 2016 FASB issued ASU 2016-13, Financial Instruments-Credit Losses In August 2016, FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230; Classification of Certain Cash Receipts and Cash Payments. In January 2017, FASB issued ASU 2017-01, Business Combinations, (Topic 805) Clarifying the Definition of a Business. In January 2017, FASB issued ASU 2017-03, Accounting Changes and Error Corrections (Topic 250) and Investments – Equity Method and Joint Ventures (Topic 323). In January 2017, FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topc350). Simplifying the Test for Goodwill Impairment. In March 2017, FASB issued ASU 2017-08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310-20). Premium Amortization on Purchased Callable Debt Securities. Stakeholders raised concerns that current GAAP excludes certain callable debt securities from consideration of early repayment of principal even if the holder is certain that the call will be exercised. As a result, upon the exercise of a call on a callable debt security held at a premium, the unamortized premium is recorded as a loss in earnings. Additionally, stakeholders told the Board that there is diversity in practice (1) in the amortization period for premiums of callable debt securities and (2) in how the potential for exercise of a call is factored into current impairment assessments. Stakeholders noted that generally, in the United States, callable debt securities are quoted, priced, and traded assuming a model that incorporates consideration of calls (also referred to as “yield-to-worst” pricing). For public business entities, the amendments in this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The adoption of this Update is not expected to have a material impact on the Company’s consolidated financial statements. In May 2017, FASB issued ASU 2017-09, Compensation – Stock Compensation (Topic 718). Scope of Modification Accounting. In July, 2017, FASB issued ASU 2017-11, Earnings Per Share (Topic 260);Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815); (Part I) Accounting for Certain Financial Instruments with Down Round Features, (PartII) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. In August 2017, FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. In February 2018, FASB issued 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220)
Cash Dividends [Member]
Dividends Payable [Line Items]
Cash Dividends and Stock Dividend	The Company’s ability to pay cash dividends is subject to restrictions set forth in the California General Corporation Law. Funds for payment of any cash dividends by the Company would be obtained from its investments as well as dividends and/or management fees from the Bank. The Bank’s ability to pay cash dividends is also subject to restrictions imposed under the National Bank Act and regulations promulgated by the Office of the Comptroller of the Currency.
Stock Dividends [Member]
Dividends Payable [Line Items]
Cash Dividends and Stock Dividend	On March 31, 2017, the Company announced that its board of directors had declared a 3 for 2 stock split aggregating approximately 2,436,057 shares. The stock split had a record date of May 5, 2017 and a payable date of May 26, 2017. On October 28, 2016, the Company announced that its Board of Directors had declared a five percent (5%) stock dividend which resulted in approximately 231,000 shares being issued, payable to investors at the rate of one share of Common Stock for every twenty (20) shares of Common Stock owned. The stock dividend was paid on December 30, 2016. The earnings per share data for all periods presented have been adjusted for the stock split and the stock dividend. Stock splits are reflected retroactively back to the earliest period presented. However, the Consolidated Statement of Changes in Stockholders’ Equity shows the historical roll forward of stock dividends declared.

1. The Company and Summary of35

1. The Company and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of other income	(Dollar amounts in thousands) 2017 2016 2015 Dividend income-other equity securities $ 558 $ 775 $ 651 Rental income-other real estate owned 152 144 144 All other items 286 375 497 Total other income $ 996 $ 1,294 $ 1,292
Schedule of other expense	(Dollar amounts in thousands) 2017 2016 2015 Dues and memberships $ 176 $ 146 $ 125 Real estate appraisals 58 75 75 Training and seminars 99 54 66 Amortization of deposit premium 171 207 82 Card based third party fees 113 104 96 Armored transit 86 113 113 Regulatory assessment 290 269 238 Operating losses 100 188 97 All other items 337 512 390 $ 1,430 $ 1,668 $ 1,282
Schedule of reconciliation of weighted average shares used in computing basic and diluted earnings per share	(Number of shares in thousands) 2017 2016 2015 Weighted average common shares outstanding-used in computing basic earnings per share 7,361 7,233 7,113 Dilutive effect of stock options outstanding, using the treasury stock method 246 184 201 Shares used in computing diluted earnings per share 7,607 7,417 7,314

3. Acquisition (Tables)

3. Acquisition (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Schedule of fair value of assets acquired and liabilities assumed	America California Bank September 4, (In thousands) 2015 Assets acquired: Cash and due from banks, net of cash paid $ 10,855 Loans 92,962 Premises and equipment, net 62 Bank owned life insurance 2,971 Goodwill 2,739 Core deposit intangible 727 Other assets 4,803 Total assets acquired $ 115,119 Liabilities assumed: Noninterest-bearing deposits $ 14,500 Interest-bearing deposits 75,626 Other liabilities 3,493 Total liabilities assumed: 93,619 Merger consideration (all cash) $ 21,500 America California Bank September 4, (In thousands) 2015 Book value of net assets acquired from America California Bank $ 18,138 Fair value adjstments: Loans 2,171 Core deposit intangible asset 727 Time deposits (1,732 ) Other liabilities (243 ) Total purchase accounting adjustments 19,061 Deferred tax liabilities (300 ) Fair value of net assets acquired from America California Bank $ 18,761 Merger consideration 21,500 Less fair value of net assets acquired (18,761 ) Goodwill $ 2,739
Core deposit intangible amortization	2022 and In thousands 2018 2019 2020 2021 later Total Core deposit intangible amortization $ 1 $ 66 $ 45 $ 29 $ 174 $ 315
Pro Forma Revenue and Earnings	Pro Forma Revenue and Earnings Net (in thousands) Revenue Earnings Actual from September 5, 2015 to December 31, 2015 for America California Bank only $ 1,889 $ 734 2015 supplemental pro forma of the combined entity for the year ended December 31, 2015 42,749 9,458
Acquisition related expenses	December 31, (in thousands) 2015 Data processing expense $ 515 Occupancy expense 342 Surety insurance 35 Equipment expense 2 Total $ 894

5. Securities Available-for-S37

5. Securities Available-for-Sale (Tables)	12 Months Ended
	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and carrying values of securities available-for-sale	(Dollar amounts in thousands) Amortized Unrealized Unrealized Fair cost gains losses value December 31, 2017: U.S. Treasury securities $ 1,989 $ — $ (14 ) $ 1,975 Obligations of U.S. government agencies 42,247 10 (434 ) 41,823 Mortgage-backed securities 121,087 421 (1,716 ) 119,792 Asset-backed securities 3,734 — (48 ) 3,686 Obligations of states and political subdivisions 150,724 1,325 (946 ) 151,103 Corporate debt 37,409 199 (130 ) 37,478 $ 357,190 $ 1,955 $ (3,288 ) $ 355,857 December 31, 2016: U.S. Treasury securities $ 977 $ 10 $ — $ 987 Obligations of U.S. government agencies 60,773 112 (340 ) 60,545 Mortgage-backed securities 85,709 397 (1,822 ) 84,284 Obligations of states and political subdivisions 151,988 1,458 (1,828 ) 151,618 Corporate debt 63,277 121 (727 ) 62,671 $ 362,724 $ 2,098 $ (4,717 ) $ 360,105
Schedule of analysis of gross unrealized losses within available-for-sale investment securities portfolio	Total < 12 Months Total 12 Months or > Total Total December 31, 2017: Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses U. S. Treasury securities $ 1,975 $ (14 ) $ — $ — $ 1,975 $ (14 ) Obligations of U.S. government agencies 22,364 (195 ) 16,461 (236 ) 38,825 (434 ) Mortgage-backed securities 46,515 (424 ) 38,003 (1,292 ) 84,518 (1,716 ) Asset-backed securities 3,685 (48 ) — — 3,685 (48 ) Obligations of states and political subdivisions 46,919 (460 ) 15,243 (486 ) 62,162 (946 ) Corporate debt 13,255 (112 ) 1,982 (18 ) 15,237 (130 ) Total $ 134,713 $ (1,253 ) $ 71,689 $ (2,032 ) $ 206,402 $ (3,288 ) Total < 12 Months Total 12 Months or > Total Total December 31, 2016: Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses U. S. Treasury securities $ — $ — $ — $ — $ — $ — Obligations of U.S. government agencies 36,828 (340 ) — — 36,828 (340 ) Mortgage-backed securities 67,990 (1,822 ) — — 67,990 (1,822 ) Obligations of states and political subdivisions 84,728 (1,828 ) — — 84,728 (1,828 ) Corporate debt 41,012 (727 ) — — 41,012 (727 ) Total $ 230,558 $ (4,717 ) $ — $ — $ 230,558 $ (4,717 )
Schedule of available-for-sale securities, debt maturities, basis of allocation	Amortized Fair (Dollar amounts in thousands) Cost Value Available for sale: Due in one year or less $ 12,653 $ 12,647 Due after one year through five years 190,357 190,119 Due after five years through ten years 96,147 95,999 Due after ten year 58,033 57,092 $ 357,190 $ 355,857 (Dollar amounts in thousands) December 31, December 31, Equity Securities 2017 2016 Federal Home Loan Bank stock $ 5,969 $ 5,613 Federal Reserve Bank stock 1,273 1,268 Pacific Coast Bankers Bank stock 145 145 Texas Independent Bank stock 176 176 Community Bank of the Bay stock 4 4 Totals $ 7,567 $ 7,206

6. Loans (Tables)

6. Loans (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of summary of loans	Loans are summarized as follows at December 31: Total FNB Balance Bancorp December 31, (Dollar amounts in thousands) Originated PNCI PCI 2017 Commercial real estate $ 401,157 $ 55,835 $ — $ 456,992 Real estate construction 35,206 — — 35,206 Real estate multi-family 91,642 13,496 — 105,138 Real estate 1 to 4 family 160,425 13,051 — 173,476 Commercial & industrial 52,270 3,457 — 55,727 Consumer loans 14,057 — — 14,057 Gross loans 754,757 85,839 — 840,596 Net deferred loan fees (659 ) — — (659 ) Allowance for loan losses (10,171 ) — — (10,171 ) Net loans $ 743,927 $ 85,839 $ — $ 829,766 Total FNB Balance Bancorp December 31, (Dollar amounts in thousands) Originated PNCI PCI 2016 Commercial real estate 351,261 68,736 1,225 421,222 Real estate construction 43,683 — — 43,683 Real estate multi-family 90,763 15,200 — 105,963 Real estate 1 to 4 family 153,843 16,680 — 170,523 Commercial & industrial 40,140 8,734 — 48,874 Consumer loans 3,533 — — 3,533 Gross loans 683,223 109,350 1,225 793,798 Net deferred loan fees (1,142 ) — — (1,146 ) Allowance for loan losses (10,167 ) — — (10,167 ) Net loans 671,914 109,350 1,225 782,485
Schedule of summary of changes in allowance for loan losses	Allowance for Credit Losses As of and For the Year Ended December 31, 2017 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real estate Construction family family & industrial Consumer Total Allowance for credit losses Beginning balance $ 6,392 $ 617 $ 389 $ 2,082 $ 650 $ 37 $ 10,167 Charge-offs (91 ) — — — (39 ) (8 ) (138 ) Recoveries 8 — — 175 319 — 502 (Recovery of) / provision for loan losses (814 ) (229 ) 1,107 (249 ) (490 ) 315 (360 ) Ending balance $ 5,495 $ 388 $ 1,496 $ 2,008 $ 440 $ 344 $ 10,171 Ending balance: individually evaluated for impairment $ 15 $ 4 $ — $ 318 $ 72 $ — $ 409 Ending balance: collectively evaluated for impairment $ 5,480 $ 384 $ 1,496 $ 1,690 $ 368 $ 344 $ 9,762 Allowance for Credit Losses As of and For the Year Ended December 31, 2016 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real estate Construction family family & industrial Consumer Total Allowance for credit losses Beginning balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Charge-offs — — — (36 ) (164 ) (18 ) (218 ) Recoveries 8 — — 53 204 — 265 Provision for / (recovery of) loan losses 325 28 146 (111 ) (243 ) 5 150 Ending balance $ 6,392 $ 617 $ 389 $ 2,082 $ 650 $ 37 $ 10,167 Ending balance: individually evaluated for impairment $ 50 $ — $ — $ 442 $ 96 $ — $ 588 Ending balance: collectively evaluated for impairment $ 6,342 $ 617 $ 389 $ 1,640 $ 554 $ 37 $ 9,579 Allowance for Credit Losses As of and For the Year Ended December 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real estate Construction family family & industrial Consumer Total Allowance for credit losses Beginning balance $ 5,549 $ 849 $ 206 $ 1,965 $ 1,073 $ 58 $ 9,700 Charge-offs — — — (45 ) — (36 ) (81 ) Recoveries 576 — — 15 60 5 656 (Recovery of) / provision for loan losses (66 ) (260 ) 37 241 (280 ) 23 (305 ) Ending balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Ending balance: individually evaluated for impairment $ 96 $ — $ — $ 479 $ 182 $ — $ 757 Ending balance: collectively evaluated for impairment $ 5,963 $ 589 $ 243 $ 1,697 $ 671 $ 50 $ 9,213
Schedule of summary of impaired loans	Recorded Investment in Loans at December 31, 2017 Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial (Dollar amounts in thousands) Real Estate Construction family family & industrial Consumer Total Loans: Ending balance $ 456,992 $ 35,206 $ 105,138 $ 173,476 $ 55,727 $ 14,057 $ 840,596 Ending balance: individually evaluated for impairment $ 6,530 $ 814 $ — $ 2,750 $ 860 $ — $ 10,954 Ending balance: collectively evaluated for impairment $ 450,462 $ 34,392 $ 105,138 $ 170,726 $ 54,867 $ 14,057 $ 829,642 Recorded Investment in Loans at December 31, 2016 Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial (Dollar amounts in thousands) Real Estate Construction family family & industrial Consumer Total Loans: Ending balance $ 421,222 $ 43,683 $ 105,963 $ 170,523 $ 48,874 $ 3,533 $ 793,798 Ending balance: individually evaluated for impairment $ 10,023 $ 843 $ — $ 3,530 $ 1,065 $ — $ 15,461 Ending balance: collectively evaluated for impairment $ 411,199 $ 42,840 $ 105,963 $ 166,993 $ 47,809 $ 3,533 $ 778,337 Recorded Investment in Loans at December 31, 2015 Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial (Dollar amounts in thousands) Real Estate Construction family family & industrial Consumer Total Loans: Ending balance $ 399,993 $ 44,816 $ 63,597 $ 171,964 $ 52,033 $ 1,574 $ 733,977 Ending balance: individually evaluated for impairment $ 11,292 $ 2,154 $ — $ 4,218 $ 1,782 $ — $ 19,446 Ending balance: collectively evaluated for impairment $ 388,701 $ 42,662 $ 63,597 $ 167,746 $ 50,251 $ 1,574 $ 714,531 A summary of impaired loans, the related allowance for loan losses, average investment and income recognized on impaired loans follows. The following tables include originated and purchased non-credit impaired loans. Impaired Loans As of and for the year ended December 31, 2017 Unpaid Average Recorded Principal Related Recorded Income (Dollar amounts in thousands) Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 5,785 $ 5,785 $ — $ 8,317 $ 212 Commercial real estate construction — — — 520 22 Real estate multi-family — — — 764 12 Residential- 1 to 4 family 464 464 — 561 21 Commercial and industrial 115 115 — 117 7 Consumer — — — — — Total 6,364 6,364 — 10,279 274 With an allowance recorded Commercial real estate $ 745 $ 745 $ 15 $ 2,294 $ 72 Commercial real estate construction 814 814 4 556 52 Residential- 1 to 4 family 2,286 2,286 318 1,503 69 Commercial and industrial 745 745 72 841 — Consumer — — — — — Total 4,590 4,590 409 5,194 193 Total Commercial real estate $ 4,182 $ 4,182 $ 15 $ 10,611 $ 284 Commercial real estate construction 814 814 4 556 74 Real estate multi-family — — — 764 12 Residential- 1 to 4 family 2,750 2,750 318 2,064 90 Commercial and industrial 860 860 72 958 7 Consumer — — — — — $ 10,954 $ 10,954 $ 409 14,953 $ 467 Impaired Loans As of and for the year ended December 31, 2016 Unpaid Average Recorded Principal Related Recorded Income (Dollar amounts in thousands) Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,516 $ 9,026 $ — $ 9,730 $ 716 Commercial real estate construction 843 843 — 857 53 Residential- 1 to 4 family 678 678 — 685 — Commercial and industrial 120 120 — 322 25 Total 10,157 10,667 — 11,594 794 With an allowance recorded Commercial real estate $ 1,507 $ 1,507 $ 50 $ 1,528 $ 89 Residential- 1 to 4 family 2,852 2,852 442 3,202 157 Commercial and industrial 945 945 96 1,240 1 Total 5,304 5,304 588 5,970 247 Total Commercial real estate $ 10,023 $ 10,533 $ 50 $ 11,258 $ 805 Commercial real estate construction 843 843 — 857 53 Residential- 1 to 4 family 3,530 3,530 442 3,887 157 Commercial and industrial 1,065 1,065 96 1,562 26 $ 15,461 $ 15,971 $ 588 $ 17,564 $ 1,041 Impaired Loans As of and for the year ended December 31, 2015 Unpaid Average Recorded Principal Related Recorded Income (Dollar amounts in thousands) Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,169 $ 9,271 $ — $ 8,379 $ 282 Commercial real estate construction 2,154 2,337 — 2,264 130 Residential- 1 to 4 family 457 457 — 460 36 Commercial and industrial 524 524 — 731 27 Total 11,304 12,589 — 11,834 475 With an allowance recorded Commercial real estate $ 2,634 $ 2,638 $ 96 $ 2,664 $ 160 Residential- 1 to 4 family 3,761 3,782 479 3,786 149 Commercial and industrial 1,258 1,497 182 1,484 7 Total 7,653 7,917 757 7,934 316 Total Commercial real estate $ 10,803 $ 11,909 $ 96 $ 11,043 $ 442 Commercial real estate construction 2,154 2,337 — 2,264 130 Residential- 1 to 4 family 4,218 4,239 479 4,246 185 Commercial and industrial 1,782 2,021 182 2,215 34 $ 18,957 $ 20,506 $ 757 $ 19,768 $ 791
Schedule of contractual provisions of non-accrual loans	Loans on Nonaccrual Status as of (Dollar amounts in thousands) December 31, December 31, 2017 2016 Commercial real estate $ 731 $ 5,553 Real estate 1 to 4 family 464 149 Commercial & industrial 745 945 Total $ 1,940 $ 6,647
Schedule of summary of number and principal amounts outstanding for troubled debt restructurings	Total troubled debt restructurings outstanding at year end (dollars in thousands) December 31, 2017 December 31, 2016 Non- Non- Accrual accrual Total Accrual accrual Total status status modifications status status modifications Commercial real estate $ 3,451 $ 646 4,097 $ 4,466 $ 4,494 8,960 Real estate construction — — — — — — Real estate 1 to 4 family 2,286 $ 464 2,750 3,381 — 3,381 Commercial & industrial 115 746 861 120 902 1,022 Total $ 5,852 $ 1,856 $ 7,708 $ 7,967 $ 5,396 $ 13,363 Modifications For the Year Ended December 31, 2017 Pre- Post- Modification Modification Outstanding Outstanding Number of Recorded Recorded Contracts Investment Investment (Dollar amounts in thousands) Commercial real estate 1 $ 646 $ 646 Total 1 $ 646 $ 646 Modifications For the Year Ended December 31, 2016 Pre- Post- Modification Modification Outstanding Outstanding Number of Recorded Recorded Contracts Investment Investment (Dollar amounts in thousands) Commercial real estate 2 $ 3,527 $ 3,527 Total 2 $ 3,527 $ 3,527 Modifications For the Year Ended December 31, 2015 Pre- Post- Modification Modification Outstanding Outstanding Number of Recorded Recorded Contracts Investment Investment (Dollar amounts in thousands) Commercial real estate 1 $ 472 $ 472 Total 1 $ 472 $ 472
Schedule of age analysis of past due loans	Age Analysis of Past Due Loans As of December 31, 2017 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ 989 $ 597 $ — $ 1,586 $ 399,571 $ 401,157 Real estate construction — — — — 35,206 35,206 Real estate multi family — 2,348 — 2,348 89,294 91,642 Real estate 1 to 4 family 1,603 1,082 464 3,149 157,276 160,425 Commercial & industrial 69 250 745 1,064 51,206 52,270 Consumer 52 — — 52 14,005 14,057 $ 2,713 $ 4,277 $ 1,209 $ 8,199 $ 746,558 $ 754,757 Purchased Not credit impaired Commercial real estate $ — $ 85 $ — $ 85 $ 55,750 $ 55,835 Real estate multi-family — — — — 13,496 13,496 Real estate 1 to 4 family — — — — 13,051 13,051 Commercial & industrial — — — — 3,457 3,457 Total $ — $ 85 $ — $ 85 $ 85,754 $ 85,839 Purchased Credit impaired Commercial real estate $ — $ — $ — $ — $ — $ — Real estate construction — — — — — — Real estate multi-family — — — — — — Real estate 1 to 4 family — — — — — — Commercial & industrial — — — — — — Total $ — $ — $ — $ — $ — $ — Age Analysis of Past Due Loans As of December 31, 2016 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ 835 $ 2 $ — $ 837 $ 350,424 $ 351,261 Real estate construction 645 — — 645 43,038 43,683 Real estate multi family — — — — 90,763 90,763 Real estate 1 to 4 family 1,365 61 74 1,500 152,343 153,843 Commercial & industrial 241 — 945 1,186 38,954 40,140 Consumer — — — — 3,533 3,533 $ 3,086 $ 63 $ 1,019 $ 4,168 $ 679,055 $ 683,223 Purchased Not credit impaired Commercial real estate $ 1,869 $ 1,909 550 4,328 64,408 68,736 Real estate multi-family — — — — 15,200 15,200 Real estate 1 to 4 family — — 75 75 16,605 16,680 Commercial & industrial 285 — — 285 8,449 8,734 Total $ 2,154 $ 1,909 $ 625 $ 4,688 $ 104,662 $ 109,350 Purchased Credit impaired Commercial real estate $ — $ — $ — $ — $ 1,225 $ 1,225 Real estate construction — — — — — — Real estate multi-family — — — — — — Real estate 1 to 4 family — — — — — — Commercial & industrial — — — — — — Total $ — $ — $ — $ — $ 1,225 $ 1,225
Schedule of financing receivable credit quality indicators	Credit Quality Indicators As of December 31, 2017 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 397,311 $ — $ 3,846 $ — $ 401,157 Real estate construction 34,392 — 814 — 35,206 Real estate multi-family 91,642 — — — 91,642 Real estate 1 to 4 family 159,881 — 544 — 160,425 Commercial & industrial 51,968 — 302 — 52,270 Consumer loans 14,057 — — — 14,057 Totals $ 749,251 $ — $ 5,506 $ — $ 754,757 Purchased Not credit impaired Commercial real estate $ 53,656 $ 873 $ 1,306 $ — $ 55,835 Real estate multi-family 13,496 — — — 13,496 Real estate 1 to 4 family 13,051 — — — 13,051 Commercial & industrial 3,457 — — — 3,457 Total $ 83,660 $ 873 $ 1,306 $ — $ 85,839 Purchased Credit impaired Commercial real estate $ — Total $ — Credit Quality Indicators As of December 31, 2016 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 348,785 $ 902 $ 1,574 $ — $ 351,261 Real estate construction 42,840 — 843 — 43,683 Real estate multi-family 90,763 — — — 90,763 Real estate 1 to 4 family 153,769 — 74 — 153,843 Commercial & industrial 39,752 — 384 4 40,140 Consumer loans 3,533 — — — 3,533 Totals $ 679,442 $ 902 $ 2,875 $ 4 $ 683,223 Purchased Not credit impaired Commercial real estate $ 61,705 $ — $ 7,031 $ — $ 68,736 Real estate multi-family 15,200 — — — 15,200 Real estate 1 to 4 family 16,605 — 75 — 16,680 Commercial & industrial 8,644 — 90 — 8,734 Total $ 102,154 $ — $ 7,196 $ — $ 109,350 Purchased Credit impaired Commercial real estate $ 1,225 Total $ 1,225

7. Other Real Estate Owned (Tab

7. Other Real Estate Owned (Tables)	12 Months Ended
	Dec. 31, 2017
Finance Loan And Lease Receivables Held For Investments Foreclosed Assets [Abstract]
Schedule of activity of foreclosed assets	Year ended December 31, (Dollar amounts in thousands) 2017 2016 2015 Beginning foreclosed asset balance, net $ 1,427 $ 1,026 $ 763 Additions/transfers from loans 1,817 — — Capitalized expenditures 56 401 263 Disposition/sales — — — Valuation adjustments — — — Ending foreclosed asset balance, net $ 3,300 $ 1,427 $ 1,026 Ending valuation allowance — — — Ending number of foreclosed properties 2 2 1 Proceeds from sale of foreclosed properties — — — Loans to finance sale of foreclosed properties — — — Gain on sale of foreclosed properties — — —

8. Related Party Transactions (

8. Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related party transactions	(Dollar amounts in thousands) 2017 2016 Balance, beginning of year $ 6,397 $ 3,988 Additions 4,093 2,474 Repayments (678 ) (65 ) Balance, end of year $ 9,812 $ 6,397 2017 2016 Related party deposits $ 3,670 $ 3,316

9. Bank Premises, Equipment, 41

9. Bank Premises, Equipment, and Leasehold Improvements (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Bank premises, equipment and leasehold improvements	(Dollar amounts in thousands) 2017 2016 Buildings $ 10,087 $ 10,099 Equipment & furniture 8,767 8,803 Leasehold improvements 1,428 1,496 20,282 20,398 Accumulated depreciation and amortization (15,702 ) (15,275 ) 4,580 5,123 Land 4,742 4,714 $ 9,322 $ 9,837

10. Deposits (Tables)

10. Deposits (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure Text Block [Abstract]
Schedule of maturities of all time certificates of deposit	(Dollar amounts in thousands) Year ending December 31: Under $250,000 $ 250,000 or more Total 2018 $ 47,906 $ 49,908 $ 97,814 2019 20,423 12,461 32,884 2020 4,944 1,309 6,253 2021 967 — 967 2022 166 — 166 $ 74,406 $ 63,678 $ 138,084

11. Federal Home Loan Bank Ad43

11. Federal Home Loan Bank Advances and Note Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Federal Home Loan Bank Advances And Note Payable Tables
Schedule of federal home loan bank advances	As of December 31, 2017 As of December 31, 2016 Maturity Interest Amount Maturity Interest Amount (Dollar amounts in thousands) Date Rate Outstanding Date Rate Outstanding FHLB Overnight Advance — $ — 01/03/17 0.61 % $ 10,000 FHLB Term Advance — — 01/05/17 0.55 % 7,000 FHLB Term Advance 01/02/18 1.35 % 15,000 01/09/17 0.49 % 7,000 FHLB Term Advance 01/04/18 1.39 % 10,000 01/27/17 0.63 % 11,000 FHLB Term Advance 01/22/18 1.49 % 10,000 01/30/17 0.63 % 6,000 FHLB Term Advance 01/29/18 1.49 % 20,000 01/30/17 0.61 % 10,000 FHLB Term Advance 01/29/18 1.49 % 20,000 02/28/17 0.67 % 20,000 Totals $ 75,000 $ 71,000

12. Commitments and Contingen44

12. Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum rental commitments under operating leases	(Dollars in thousands) 2018 $ 1,150 2019 895 2020 806 2021 806 2022 806 Thereafter 528 $ 4,991

15. Income Taxes (Tables)

15. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of provision (benefit) for income taxes	(Dollar amounts in thousands) 2017 2016 2015 Current: Federal $ 4,991 $ 4,597 $ 2,929 State 2,131 2,249 1,321 $ 7,122 $ 6,846 $ 4,250 Deferred: Federal $ 2,782 $ (808 ) $ (158 ) State (597 ) (342 ) (728 ) 2,185 (1,150 ) (886 ) Total provision for taxes $ 9,307 $ 5,696 $ 3,364
Schedule of differences between statutory federal income tax rate and effective tax rates	2017 2016 2015 Statutory rates 35.0 % 35.0 % 34.0 % Increase (decrease) resulting from: Tax exempt Income for federal purposes -5.1 % -7.1 % -8.2 % State taxes on income, net of federal benefit 5.0 % 7.8 % 3.4 % Benefits from low income housing credits -1.3 % -1.6 % -2.3 % Stock based compensation -0.9 % 1.7 % 2.0 % Tax Cut and Jobs Act rate reduction 14.9 % -% -% Other, net -0.6 % -0.6 % 0.2 % Effective tax rate 47.0 % 35.2 % 29.1 %
Schedule of bank's net deferred tax asset	December 31, (Dollar amounts in thousands) 2017 2016 2015 Deferred tax assets Allowance for loan losses $ 3,295 $ 4,661 $ 4,470 Accrued salaries and officers compensation 3,130 3,717 2,770 Expenses accrued on books, not yet deductible in tax return 1,236 1,908 1,766 Depreciation 254 388 399 Net operating loss carryforward 824 1,069 1,335 Acquisition accounting differences 141 325 — Unrealized depreciation on available-for-sale securities 394 1,074 — 9,274 13,142 10,740 Deferred tax liabilities Unrealized appreciation on available-for-sale securities $ — $ — $ 1,075 State income taxes 713 1,156 1,070 Core deposit intangible 109 236 323 Expenses and credits deducted on tax return, not on books 314 933 754 Total deferred tax liabilities 1,136 2,325 3,222 Net deferred tax assets (included in other assets) $ 8,138 $ 10,817 $ 7,518

16. Financial Instruments (Tabl

16. Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments Disclosure [Abstract]
Schedule of financial instruments with credit risk	(Dollars amounts in thousands) December 31 2017 2016 Financial instruments whose contract amounts represent credit risk: Lines of credit $ 131,737 $ 103,316 Other Commercial Commitments: Undisbursed loan commitments 45,718 59,249 Mastercard/Visa lines 5,754 5,696 Standby Letters of credit 5,286 4,995 $ 188,495 $ 173,256

17. Fair Value Measurements (Ta

17. Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value on a recurring basis	Fair Value Measurements (Dollar amounts in thousands) at December 31, 2017, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2017 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 1,975 $ 1,975 $ — $ — Obligations of U.S. Government agencies 41,823 — 41,823 — Mortgage-backed securities 119,792 — 119,792 — Asset-backed securities 3,686 — 3,686 — Obligations of states and political subdivisions 151,103 — 151,103 — Corporate debt 37,478 — 37,478 — Total assets measured at fair value $ 355,857 $ 1,975 $ 353,882 $ — Fair Value Measurements (Dollar amounts in thousands) at December 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2016 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 987 $ 987 $ — $ — Obligations of U.S. Government agencies 60,545 — 60,545 — Mortgage-backed securities 84,284 — 84,284 — Obligations of states and political subdivisions 151,618 — 151,618 — Corporate debt 62,671 — 62,671 — Total assets measured at fair value $ 360,105 $ 987 $ 359,118 $ —
Schedule of assets measured at fair value on a non-recurring basis	Fair Value Measurements (Dollar amounts in thousands) at December 31, 2017, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2017 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate $ 745 $ — $ — $ 745 Commercial real estate construction 814 — — 814 Residential-1 to 4 family 2,286 — — 2,286 Commercial and industrial 745 — — 745 Other real estate owned 3,300 — — 3,300 Total impaired assets measured at fair value $ 7,890 $ — $ — $ 7,890 Fair Value Measurements (Dollar amounts in thousands) at December 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2016 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate $ — $ — $ — $ — Residential-1 to 4 family 67 — — 67 Commercial and industrial 815 — — 815 Other real estate owned 1,427 — — 1,427 Total impaired assets measured at fair value $ 2,309 $ — $ — $ 2,309
Schedule of summary information on estimated fair value of financial instruments	December 31, 2017 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 18,353 $ 18,353 $ 18,353 $ — $ — Interest-bearing time deposits with financial institutions 130 130 — 130 — Securities available for sale 355,857 355,857 1,975 350,196 — Loans 829,766 811,382 — — 811,382 Other equity securities 7,567 7,567 — — 7,567 Accrued interest receivable 5,317 5,317 5,317 — — Financial liabilities: Deposits 1,050,295 1,050,858 912,211 138,647 — Federal Home Loan Bank advances 75,000 75,000 — 75,000 — Note payable 3,750 3,750 — 3,750 — Accrued interest payable 510 510 510 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit — 1,884 — — 1,884 December 31, 2016 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 15,758 $ 15,758 $ 15,758 $ — $ — Interest-bearing time deposits with financial institutions 205 205 — 205 — Securities available for sale 360,105 360,105 987 359,118 — Loans 782,485 769,661 — — $ 769,661 Other equity securities 7,206 7,206 — — 7,206 Accrued interest receivable 4,942 4,942 4,942 — — Financial liabilities: Deposits 1,019,506 1,020,088 951,743 68,345 — Federal Home Loan Bank advances 71,000 71,000 — 71,000 — Note payable 4,350 4,350 — 4,350 — Accrued interest payable 246 246 246 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit — 1,733 — — 1,733

19. Regulatory Matters (Tables)

19. Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2017
Regulatory Matters Disclosure [Abstract]
Schedule of consolidated actual capital amounts and ratios	Required for Capital To be Well-Capitalized Adequacy Purposes Under Prompt Correction Dollars in thousands Effective January 1, 2017 Action Regulations At December 31, 2017 Regulatory Capital Ratios Amount Ratio Amount Ratio Amount Ratio Leverage Ratio (1) Company $ 115,364 9.09 % ≥ $ 50,768 4.00 % (2) N/A N/A Bank 117,180 9.23 % ≥ 50,768 4.00 % (2) $ 63,460 5.00 % Tier 1 Common Equity Capital Ratio Company 115,364 11.57 % ≥ 57,342 5.75 % (2) N/A N/A Bank 117,180 11.75 % ≥ 57,342 5.75 % (2) 64,822 6.50 % Tier 1 Capital Ratio Company 115,364 11.57 % ≥ 72,301 7.25 % (2) N/A N/A Bank 117,180 11.75 % ≥ 72,301 7.25 % (2) 79,781 8.00 % Total Capital Ratio Company 125,712 12.61 % ≥ 92,246 9.25 % (2) N/A N/A Bank 127,528 12.79 % ≥ 92,246 9.25 % (2) 99,726 10.00 % (1) The leverage ratio consists of Tier 1 Capital divided by the most recent quarterly average total assets, excluding certain intangible assets. (2) Includes 125% capital conservation buffer. Required for Capital To be Well-Capitalized Adequacy Purposes Under Prompt Correction Dollars in thousands Effective January 1, 2016 Action Regulations At December 31, 2016 Regulatory Capital Ratios Amount Ratio Amount Ratio Amount Ratio Leverage Ratio (1) Company $ 106,971 9.02 % ≥ $ 47,443 4.000 % (2) N/A N/A Bank 109,538 9.27 % ≥ 47,248 4.000 % (2) $ 59,060 5.00 % Tier 1 Common Equity Capital Ratio Company 106,971 11.32 % ≥ 48,441 5.125 % (2) N/A N/A Bank 109,538 11.59 % ≥ 48,441 5.125 % (2) 61,437 6.50 % Tier 1 Capital Ratio Company 106,971 11.32 % ≥ 62,618 6.625 % (2) N/A N/A Bank 109,538 11.59 % ≥ 62,618 6.625 % (2) 75,615 8.00 % Total Capital Ratio Company 117,315 12.42 % ≥ 81,522 8.625 % (2) N/A N/A Bank 119,882 12.68 % ≥ 81,522 8.625 % (2) 94,518 10.00 % (1) The leverage ratio consists of Tier 1 Capital divided by the most recent quarterly average total assets, excluding certain intangible assets. (2) Includes 125% capital conservation buffer.

20. Stock Option Plans (Tables)

20. Stock Option Plans (Tables) - FNB Bancorp Plan 2008 [Member]	12 Months Ended
	Dec. 31, 2017
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Schedule of option activity under FNB Bancorp Plan	Weighted- Average 2008 FNB Bancorp Plan Weighted Remaining Aggregate Average Contractual Intrinsic Exercise Term Value Options Shares Price/share (in years) per share Outstanding at January 1, 2017 632,635 $ 13.99 $ 22.50 Granted — $ — Exercised (164,389 ) $ 10.71 $ 20.35 Forfeited or expired (12,955 ) $ 15.35 Outstanding at December 31, 2017 455,291 $ 15.14 6.4 $ 21.35 Exercisable at December 31, 2017 278,911 $ 13.20 5.6 $ 23.29 Weighted- Average 2002 FNB Bancorp Plan Weighted Remaining Aggregate Average Contractual Intrinsic Exercise Term Value Options Shares Price/share (in years) per share Outstanding at January 1, 2017 28,555 $ 12.48 $ 24.01 Granted — $ — Exercised (28,555 ) $ 12.48 $ 14.14 Forfeited or expired — $ — Outstanding at December 31, 2017 — $ — — $ — Exercisable at December 31, 2017 — $ — — $ — Weighted- Average 1997 First National Bank Plan Weighted Remaining Aggregate Average Contractual Intrinsic Exercise Term Value Options Shares Price (in years) per share Outstanding at January 1, 2016 16,616 $ 12.48 $ 9.15 Granted — $ — Exercised (16,616 ) 12.48 $ 15.93 Forfeited or expired — — Outstanding at December 31, 2017 — $ — — $ — Exercisable at December 31, 2017 — $ — — $ —
Schedule of supplemental information	2008 FNB Bancorp Plan 2017 2016 2015 Options outstanding 455,291 632,635 586,344 Range of exercise prices/share $ 3.53 to $20.95 $ 3.53 to $20.95 $ 3.53-$16.27 Weighted average remaining contractual life (in years) 6.4 6.9 7.0 Fully vested options 278,911 366,286 326,461 Weighted average exercise price/sh $ 13.20 $ 11.35 $ 11.83 Aggregate intrinsic value $ 6,496,216 $ 4,876,927 $ 4,307,190 Weighted average remaining contractual life (in years) 5.6 5.7 5.9 2002 FNB Bancorp Plan 2017 2016 2015 Options outstanding — 28,555 96,023 Range of exercise prices/share $ — $ 12.48 to $12.48 $ 12.48 to $14.13 Weighted average remaining contractual life (in years) — 0.5 0.9 Fully vested options — 28,555 96,023 Weighted average exercise price/sh $ — $ 12.48 $ 13.48 Aggregate intrinsic value $ — $ 263,324 $ 547,108 Weighted average remaining contractual life (in years) — 0.5 0.9 1997 FNB Bancorp Plan 2017 2016 2015 Options outstanding — 16,616 50,823 Range of exercise prices $ — $ 12.48 $ 12.48 Weighted average remaining contractual life (in years) — 0.5 1.5 Fully vested options — 16,616 50,823 Weighted average exercise price/sh $ — $ 12.48 $ 12.48 Aggregate intrinsic value $ — $ 152,593 $ 340,094 Weighted average remaining contractual life (in years) — 0.5 1.5

21. Quarterly Data (Unaudited)

21. Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Data (Unaudited)	2017 (Dollars in thousands) First Second Third Fourth Interest income $ 12,027 $ 12,378 $ 12,785 $ 13,028 Interest expense 835 946 1,032 1,058 Net interest income 11,192 11,432 11,753 11,970 Provision for loan losses — (140 ) — (220 ) Net interest income, after provision for loan losses 11,192 11,572 11,753 12,190 Noninterest income 1,010 1,012 972 866 Noninterest expense 7,605 7,678 7,648 7,618 Earnings before income taxes 4,597 4,906 5,077 5,438 Provision for income taxes 1,508 1,555 1,766 4,478 Net earnings $ 3,089 $ 3,351 $ 3,311 $ 960 Basic earnings per share $ 0.42 $ 0.46 $ 0.45 $ 0.13 Diluted earnings per share $ 0.41 $ 0.44 $ 0.43 $ 0.13 2016 (Dollars in thousands) First Second Third Fourth Interest income $ 11,565 $ 11,316 $ 11,122 $ 11,510 Interest expense 848 766 721 734 Net interest income 10,717 10,550 10,401 10,776 Provision for (recovery) of loan losses 75 75 — — Net interest income, after provision for loan losses 10,642 10,475 10,401 10,776 Non-interest income 1,134 1,036 1,102 1,323 Non-interest expense 7,787 7,649 7,513 7,743 Income before income taxes 3,989 3,862 3,990 4,356 Provision for income taxes 1,422 1,414 1,546 1,314 Net earnings $ 2,567 $ 2,448 $ 2,444 $ 3,042 Basic earnings per share $ 0.36 $ 0.34 $ 0.33 $ 0.42 Diluted earnings per share $ 0.35 $ 0.33 $ 0.33 $ 0.41

22. Condensed Financial Infor51

22. Condensed Financial Information of Parent Company (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of condensed balance sheets	FNB Bancorp Condensed balance sheets December 31, (Dollars in thousands) 2017 2016 Assets: Cash and due from banks $ 1,947 $ 1,795 Investments in subsidiary 121,096 112,881 Dividend receivable from subsidiary 964 739 Other assets 242 243 Total assets $ 124,249 $ 115,658 Liabilities: Dividend declared $ 964 $ 739 Income tax payable to subsidiary 244 244 Note payable 3,750 4,350 Other liabilities 11 11 Total liabilities 4,969 5,344 Stockholders’equity 119,280 110,314 Total liabilities and stockholders’ equity $ 124,249 $ 115,658
Schedule of condensed statements of earnings	FNB Bancorp Condensed statements of earnings Years Ended December 31, (Dollars in thousands) 2017 2016 2015 Income: Dividends from subsidiary $ 3,634 $ 2,890 $ 2,439 Total income 3,634 2,890 2,439 Expense: Interest on note payable 214 222 229 Other expense 317 135 128 Total expense 531 357 357 Income before income tax benefit and equity in undistributed earnings of subsidiary 3,103 2,533 2,082 Income tax benefit — — (56 ) Income before equity in undistributed earnings of subsidiary 3,103 2,533 2,138 Equity in undistributed earnings of subsidiary 7,608 7,968 6,059 Net earnings $ 10,711 $ 10,501 $ 8,197
Schedule of condensed statements of cash flows	FNB Bancorp Condensed statement of cash flows Years ended December 31, (Dollars in thousands) 2017 2016 2015 Net earnings $ 10,711 $ 10,501 $ 8,197 Decrease in income tax receivable from subsidiary — 166 165 Net increase in dividend receivable and other assets (224 ) (90 ) (163 ) Net increase in other liabilities 565 — 147 Excess tax benefit from exercised stock options (340 ) (600 ) (222 ) Undistributed earnings of subsidiary (7,608 ) (8,044 ) (6,059 ) Stock-based compensation expense 418 513 427 Cash flows from operating activities 3,522 2,446 2,492 Investment in subsidiary — — (882 ) Cash flows from investing activities — — (882 ) Payment on note payable (600 ) (600 ) (600 ) Exercise of stock options 864 1,115 924 Excess tax benefit from exercised stock options — 600 222 Dividends on common stock (3,634 ) (2,890 ) (1,786 ) Cash flows provided by financing activities (3,370 ) (1,775 ) (1,240 ) Net increase (decrease) in cash 152 671 370 Cash, beginning of year 1,795 1,124 754 Cash, end of year $ 1,947 $ 1,795 $ 1,124 Non-cash investing and financing activities: Accrued dividends 964 739 649 Stock dividend of 5% — 7,850 6,663

1. The Company and Summary of52

1. The Company and Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Dividend income-other equity securities	$ 558	$ 775	$ 651
Rental Income-other real estate owned	152	144	144
All other items	286	375	497
Total other income	$ 996	$ 1,294	$ 1,292

1. The Company and Summary of53

1. The Company and Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Dues and memberships	$ 176	$ 146	$ 125
Real estate appraisals	58	75	75
Training and seminars	99	54	66
Amortization of deposit premium	171	207	82
Mastercard	113	104	96
Armored Transit	86	113	113
OCC Assessment	290	269	238
Operating Losses	100	188	97
All other items	337	512	390
Total other expense	$ 1,430	$ 1,668	$ 1,282

1. The Company and Summary of54

1. The Company and Summary of Significant Accounting Policies (Details 2) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Weighted average common shares outstanding-used in computing basic earnings per share	7,361,000	7,233,000	7,113,000
Dilutive effect of stock options outstanding, using the treasury stock method	2,460,000	1,840,000	201,000
Shares used in computing diluted earnings per share	7,607,000	7,417,000	7,314,000

1. The Company and Summary of55

1. The Company and Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Depreciation Useful Life [Line Items]
Cash reserve requirements, federal reserve bank, minimum (in dollars)	$ 0	$ 1,810
Dividends stock percentage		5.00%	5.00%
Minimum [Member]
Depreciation Useful Life [Line Items]
Property, plant and equipment, estimated useful lives	3 Years
Maximum [Member]
Depreciation Useful Life [Line Items]
Property, plant and equipment, estimated useful lives	50 Years

3. Acquisition (Details)

3. Acquisition (Details) $ in Thousands	Sep. 04, 2015USD ($)
Assets acquired:
Cash and due from banks, net of cash paid	$ 10,855
Loans	92,962
Premises and equipment, net	62
Bank owned life insurance	2,971
Goodwill	2,739
Core deposit intangible	727
Other assets	4,803
Total assets acquired	115,119
Liabilities assumed:
Noninterest-bearing deposits	14,500
Interest-bearing deposits	75,626
Other liabilities	3,493
Total liabilities assumed	93,619
Net assets acquired	$ 21,500

3. Acquisition (Details 1)

3. Acquisition (Details 1) $ in Thousands	Sep. 04, 2015USD ($)
Acquisition Details 1
Book value of net assets acquired from America California Bank	$ 18,138
Fair value adjustments:
Loans	2,171
Core deposit intangible asset	727
Time deposits	(1,732)
Other liabilities	(243)
Total purchase accounting adjustments	19,061
Deferred tax liabilities	(300)
Fair value of net assets acquired from America California Bank	18,761
Merger consideration	21,500
Less fair value of net assets acquired	(18,761)
Goodwill	$ 2,739

2. Acquisition (Details 2)

2. Acquisition (Details 2) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
2,018
Core deposit intangible amortization	$ 1
2,019
Core deposit intangible amortization	66
2,020
Core deposit intangible amortization	45
2,021
Core deposit intangible amortization	29
2022 and later
Core deposit intangible amortization	174
Total
Core deposit intangible amortization	$ 315

2. Acquisition (Details 3)

2. Acquisition (Details 3) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Actual from September 5, 2015 to December 31, 2015 of America California Bank only
Revenues	$ 1,889
Net Earnings	734
2015 supplemental pro forma of the combined entity for the year ended December 31, 2015
Revenues	42,749
Net Earnings	$ 9,458

2. Acquisition (Details 4)

2. Acquisition (Details 4) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Acquisition Details 4
Data processing expense	$ 515
Occupancy expense	342
Surety insurance	35
Equipment expense	2
Total	$ 894

4. Restricted Cash Balance (Det

4. Restricted Cash Balance (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Restricted Cash Disclosure [Abstract]
Cash reserve requirements, federal reserve bank, minimum	$ 0	$ 1,810

5. Securities Available-for-S62

5. Securities Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	$ 357,190	$ 362,724
Available-for-Sale Securities, Unrealized gains	1,955	2,098
Available-for-Sale Securities, Unrealized losses	(3,288)	(4,717)
Available-for-Sale Securities, Fair value	355,857	360,105
US Treasury Securities [Member]
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	1,989	977
Available-for-Sale Securities, Unrealized gains	0	10
Available-for-Sale Securities, Unrealized losses	(14)	0
Available-for-Sale Securities, Fair value	1,975	987
Obligations of U.S. Government Agencies [Member]
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	42,247	60,773
Available-for-Sale Securities, Unrealized gains	10	112
Available-for-Sale Securities, Unrealized losses	(434)	(340)
Available-for-Sale Securities, Fair value	41,823	60,545
Mortgage-backed Securities [Member]
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	121,087	85,709
Available-for-Sale Securities, Unrealized gains	421	397
Available-for-Sale Securities, Unrealized losses	(1,716)	(1,822)
Available-for-Sale Securities, Fair value	119,792	84,284
Asset-backed securities
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	3,734
Available-for-Sale Securities, Unrealized gains	0
Available-for-Sale Securities, Unrealized losses	(48)
Available-for-Sale Securities, Fair value	3,686
Obligations of States and Political Subdivisions [Member]
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	150,724	151,988
Available-for-Sale Securities, Unrealized gains	1,325	1,458
Available-for-Sale Securities, Unrealized losses	(946)	(1,828)
Available-for-Sale Securities, Fair value	151,103	151,618
Corporate Debt [Member]
Net Investment Income [Line Items]
Available-for-Sale Securities, Amortized cost	37,409	63,277
Available-for-Sale Securities, Unrealized gains	199	121
Available-for-Sale Securities, Unrealized losses	(130)	(727)
Available-for-Sale Securities, Fair value	$ 37,478	$ 62,671

5. Securities Available-for-S63

5. Securities Available-for-Sale (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	$ 134,713	$ 230,558
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(1,253)	(4,717)
Available-for-Sale Securities, Total Fair Value	71,689	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	(2,032)	0
Available-for-Sale Securities, Total Fair Value	206,402	230,558
Available-for-Sale Securities, Total Unrealized Losses	(3,288)	(4,717)
US Treasury Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	1,975	0
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(14)	0
Available-for-Sale Securities, Total Fair Value	0	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	0	0
Available-for-Sale Securities, Total Fair Value	1,975	0
Available-for-Sale Securities, Total Unrealized Losses	(14)	0
Obligations of U.S. Government Agencies [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	22,364	36,828
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(195)	(340)
Available-for-Sale Securities, Total Fair Value	16,461	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	(236)	0
Available-for-Sale Securities, Total Fair Value	38,825	36,828
Available-for-Sale Securities, Total Unrealized Losses	(434)	(340)
Mortgage-backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	46,515	67,990
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(424)	(1,822)
Available-for-Sale Securities, Total Fair Value	38,003	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	(1,292)	0
Available-for-Sale Securities, Total Fair Value	84,518	67,990
Available-for-Sale Securities, Total Unrealized Losses	(1,716)	(1,822)
Asset Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	3,685
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(48)
Available-for-Sale Securities, Total Fair Value	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	0
Available-for-Sale Securities, Total Fair Value	3,685
Available-for-Sale Securities, Total Unrealized Losses	(48)
Obligations of States and Political Subdivisions [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	46,919	84,728
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(460)	(1,828)
Available-for-Sale Securities, Total Fair Value	15,243	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	(486)	0
Available-for-Sale Securities, Total Fair Value	62,162	84,728
Available-for-Sale Securities, Total Unrealized Losses	(946)	(1,828)
Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-Sale Securities, Total Fair Value	13,255	41,012
Available-for-Sale Securities, less than 12 Months Unrealized Losses	(112)	(727)
Available-for-Sale Securities, Total Fair Value	1,982	0
Available-for-Sale Securities, 12 Months or More than Unrealized Losses	(18)	0
Available-for-Sale Securities, Total Fair Value	15,237	41,012
Available-for-Sale Securities, Total Unrealized Losses	$ (130)	$ (727)

5. Securities Available-for-S64

5. Securities Available-for-Sale (Details 2) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Available-for-sale:
Due in one year or less, Amortized Cost	$ 12,653
Due in one year or less, Fair Value	12,647
Due after one through five years, Amortized Cost	190,357
Due after one through five years, Fair Value	190,119
Due after five years through ten years, Amortized Cost	96,147
Due after five years through ten years, Fair Value	95,999
Due after ten years, Amortized Cost	58,033
Due after ten years, Fair Value	57,092
Available-for-sale, Amortized Cost	357,190
Available-for-Sale Securities, Fair Value	$ 355,857	$ 360,105

5. Securities Available-for-S65

5. Securities Available-for-Sale (Details 3) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Federal home loan bank stock	$ 5,969	$ 5,613
Federal Reserve Bank	1,273	1,268
Pacific Coast Bankers Bank	145	145
Texas Independent Bank	176	176
Community Bank of the Bay Stock	4	4
Totals	$ 7,567	$ 7,206

5. Securities Available-for-S66

5. Securities Available-for-Sale (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Available for sale securities pledged collateral amortized cost	$ 131,613	$ 116,240
Fair Value Securities Pledged	130,546	115,315
Federal Reserve Bank stock	$ 1,273	$ 1,268

6. Loans (Details)

6. Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	$ 840,596	$ 793,798
Net deferred loan fees	(659)	(1,146)
Allowance for loan losses	(10,171)	(10,167)
Net loans	829,766	782,485
Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	754,757	683,223
Net deferred loan fees		(1,142)
Allowance for loan losses		(10,167)
Net loans		671,914
Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	85,839	109,350
Net deferred loan fees		0
Allowance for loan losses		0
Net loans		109,350
Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	1,225
Net deferred loan fees		0
Allowance for loan losses		0
Net loans		1,225
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	456,992	421,222
Commercial Real Estate [Member] | Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	35,206	351,261
Commercial Real Estate [Member] | Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	68,736
Commercial Real Estate [Member] | Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	1,225
Real Estate-construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	35,206	43,683
Real Estate-construction [Member] | Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	35,206	43,683
Real Estate-construction [Member] | Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	0
Real Estate-construction [Member] | Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	0
Real Estate Multi Family Loan Member
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	105,138	105,963
Real Estate Multi Family Loan Member | Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	91,642	90,763
Real Estate Multi Family Loan Member | Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	13,496	15,200
Real Estate Multi Family Loan Member | Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	0
Real Estate 1 to 4 Family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	173,476	170,523
Real Estate 1 to 4 Family [Member] | Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	160,425	153,843
Real Estate 1 to 4 Family [Member] | Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	13,051	16,680
Real Estate 1 to 4 Family [Member] | Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	55,727	48,874
Commercial and Industrial [Member] | Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	52,270	40,140
Commercial and Industrial [Member] | Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	3,457	8,734
Commercial and Industrial [Member] | Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	0
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	14,057	3,533
Consumer Loans [Member] | Originated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	14,057	3,533
Consumer Loans [Member] | Purchased Not Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	0	0
Consumer Loans [Member] | Purchased Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans	$ 0	$ 0

6. Loans (Details 1)

6. Loans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for credit losses
Beginning balance	$ 10,167	$ 9,970	$ 9,700
Charge-offs	(138)	(218)	(81)
Recoveries	502	265	656
(Recovery of) / provision for loan losses	(360)	150	(305)
Ending balance	10,171	10,167	9,970
Ending balance: individually evaluated for impairment	409	588	757
Ending balance: collectively evaluated for impairment	9,762	9,579	9,213
Loans:
Ending balance	840,596	793,798	733,977
Ending balance: individually evaluated for impairment	10,954	15,461	19,446
Ending balance: collectively evaluated for impairment	829,642	778,337	714,531
Commercial Real Estate [Member]
Allowance for credit losses
Beginning balance	6,392	6,059	5,549
Charge-offs	(91)	0	0
Recoveries	8	8	576
(Recovery of) / provision for loan losses	(814)	325	(66)
Ending balance	5,495	6,392	6,059
Ending balance: individually evaluated for impairment	15	50	96
Ending balance: collectively evaluated for impairment	5,480	6,342	5,963
Loans:
Ending balance	456,992	421,222	399,993
Ending balance: individually evaluated for impairment	6,530	10,023	11,292
Ending balance: collectively evaluated for impairment	450,462	411,199	388,701
Real Estate-construction [Member]
Allowance for credit losses
Beginning balance	617	589	849
Charge-offs	0	0	0
Recoveries	0	0	0
(Recovery of) / provision for loan losses	(229)	28	(260)
Ending balance	388	617	589
Ending balance: individually evaluated for impairment	4	0	0
Ending balance: collectively evaluated for impairment	384	617	589
Loans:
Ending balance	35,206	43,683	44,816
Ending balance: individually evaluated for impairment	814	843	2,154
Ending balance: collectively evaluated for impairment	34,392	42,840	42,662
Real Estate Multi Family Loan Member
Allowance for credit losses
Beginning balance	389	243	206
Charge-offs	0	0	0
Recoveries	0	0	0
(Recovery of) / provision for loan losses	1,107	146	37
Ending balance	1,496	389	243
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	1,496	389	243
Loans:
Ending balance	105,138	105,963	63,597
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	105,138	105,963	63,597
Real Estate 1 to 4 Family [Member]
Allowance for credit losses
Beginning balance	2,082	2,176	1,965
Charge-offs	0	(36)	(45)
Recoveries	175	53	15
(Recovery of) / provision for loan losses	(249)	(111)	241
Ending balance	2,008	2,082	2,176
Ending balance: individually evaluated for impairment	318	442	479
Ending balance: collectively evaluated for impairment	1,690	1,640	1,697
Loans:
Ending balance	173,476	170,523	171,964
Ending balance: individually evaluated for impairment	2,750	3,530	4,218
Ending balance: collectively evaluated for impairment	170,726	166,993	167,746
Commercial and Industrial [Member]
Allowance for credit losses
Beginning balance	650	853	1,073
Charge-offs	(39)	(164)	0
Recoveries	319	204	60
(Recovery of) / provision for loan losses	(490)	(243)	(280)
Ending balance	440	650	853
Ending balance: individually evaluated for impairment	72	96	182
Ending balance: collectively evaluated for impairment	368	554	671
Loans:
Ending balance	55,727	48,874	52,033
Ending balance: individually evaluated for impairment	860	1,065	1,782
Ending balance: collectively evaluated for impairment	54,867	47,809	50,251
Consumer Loans [Member]
Allowance for credit losses
Beginning balance	37	50	58
Charge-offs	(8)	(18)	(36)
Recoveries	0	0	5
(Recovery of) / provision for loan losses	315	5	23
Ending balance	344	37	50
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	344	37	50
Loans:
Ending balance	14,057	3,533	1,574
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	$ 14,057	$ 3,533	$ 1,574

6. Loans (Details 2)

6. Loans (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
With no related allowance recorded
Recorded Investment	$ 6,364	$ 10,157	$ 11,304
Unpaid Principal Balance	6,364	10,667	12,589
Related Allowance	0	0	0
Average recorded Investment	10,279	11,594	11,834
Income Recognized	274	794	475
With an allowance recorded
Recorded Investment	4,590	5,304	7,653
Unpaid Principal Balance	4,590	5,304	7,917
Related Allowance	409	588	757
Average recorde Investment	5,194	5,970	7,934
Income Recognized	193	247	316
Total
Recorded Investment	10,954	15,461	18,957
Unpaid Principal Balance	10,954	15,971	20,506
Related Allowance	409	588	757
Average recorde Investment	14,953	17,564	19,768
Income Recognized	467	1,041	791
Commercial Real Estate [Member]
With no related allowance recorded
Recorded Investment	5,785	8,516	8,169
Unpaid Principal Balance	5,785	9,026	9,271
Related Allowance	0	0	0
Average recorded Investment	8,317	9,730	8,379
Income Recognized	212	716	282
With an allowance recorded
Recorded Investment	745	1,507	2,634
Unpaid Principal Balance	745	1,507	2,638
Related Allowance	15	50	96
Average recorde Investment	2,294	1,528	2,664
Income Recognized	72	89	160
Total
Recorded Investment	4,182	10,023	10,803
Unpaid Principal Balance	4,182	10,533	11,909
Related Allowance	15	50	96
Average recorde Investment	10,611	11,258	11,043
Income Recognized	284	805	442
Real Estate-construction [Member]
With no related allowance recorded
Recorded Investment	0	843	2,154
Unpaid Principal Balance	0	843	2,337
Related Allowance	0	0	0
Average recorded Investment	520	857	2,264
Income Recognized	22	53	130
With an allowance recorded
Recorded Investment	814
Unpaid Principal Balance	814
Related Allowance	4
Average recorde Investment	556
Income Recognized	52
Total
Recorded Investment	814	843	2,154
Unpaid Principal Balance	814	843	2,337
Related Allowance	4	0	0
Average recorde Investment	556	857	2,264
Income Recognized	74	53	130
Real Estate Multi Family Loan Member
With no related allowance recorded
Recorded Investment	0
Unpaid Principal Balance	0
Related Allowance	0
Average recorded Investment	764
Income Recognized	12
Total
Recorded Investment	0
Unpaid Principal Balance	0
Related Allowance	0
Average recorde Investment	764
Income Recognized	12
Real Estate 1 to 4 Family [Member]
With no related allowance recorded
Recorded Investment	464	678	457
Unpaid Principal Balance	464	678	457
Related Allowance	0	0	0
Average recorded Investment	561	685	460
Income Recognized	21		36
With an allowance recorded
Recorded Investment	2,286	2,852	3,761
Unpaid Principal Balance	2,286	2,852	3,782
Related Allowance	318	442	479
Average recorde Investment	1,503	3,202	3,786
Income Recognized	69	157	149
Total
Recorded Investment	2,750	3,530	4,218
Unpaid Principal Balance	2,750	3,530	4,239
Related Allowance	318	442	479
Average recorde Investment	2,064	3,887	4,246
Income Recognized	90	157	185
Commercial and Industrial [Member]
With no related allowance recorded
Recorded Investment	115	120	524
Unpaid Principal Balance	115	120	524
Related Allowance	0	0	0
Average recorded Investment	117	322	731
Income Recognized	7	25	27
With an allowance recorded
Recorded Investment	745	945	1,258
Unpaid Principal Balance	745	945	1,497
Related Allowance	72	96	182
Average recorde Investment	841	1,240	1,484
Income Recognized	0	1	7
Total
Recorded Investment	860	1,065	1,782
Unpaid Principal Balance	860	1,065	2,021
Related Allowance	72	96	182
Average recorde Investment	958	1,562	2,215
Income Recognized	7	26	34
Consumer Loans [Member]
With no related allowance recorded
Recorded Investment	0	0	0
Unpaid Principal Balance	0	0	0
Related Allowance	0	0	0
Average recorded Investment	0	0	0
Income Recognized	0	0	0
With an allowance recorded
Recorded Investment	0	0	0
Unpaid Principal Balance	0	0	0
Related Allowance	0	0	0
Average recorde Investment	0	0	0
Income Recognized	0	0	0
Total
Recorded Investment	0	0	0
Unpaid Principal Balance	0	0	0
Related Allowance	0	0	0
Average recorde Investment	0	0	0
Income Recognized	$ 0	$ 0	$ 0

6. Loans (Details 3)

6. Loans (Details 3) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Impaired [Line Items]
Nonaccrual loan	$ 1,940	$ 6,647
Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual loan	731	5,553
Real Estate 1 to 4 Family [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual loan	464	149
Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual loan	$ 745	945
Consumer Loans [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual loan		$ 0

6. Loans (Details 4)

6. Loans (Details 4) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)Contract	Dec. 31, 2015USD ($)Contract
Financing Receivable, Modifications [Line Items]
Number of Contracts	1	2	1
Pre- Modification Outstanding Recorded Investment	$ 646	$ 3,527	$ 472
Post- Modification Outstanding Recorded Investment	$ 646	$ 3,527	$ 472
Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts	1	2
Pre- Modification Outstanding Recorded Investment	$ 646	$ 3,527
Post- Modification Outstanding Recorded Investment	$ 646	$ 3,527
Real Estate 1 to 4 Family [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | Contract			1
Pre- Modification Outstanding Recorded Investment			$ 472
Post- Modification Outstanding Recorded Investment			$ 472

6. Loans (Details 5)

6. Loans (Details 5) - TDR Receivables [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Modifications [Line Items]
Accrual status	$ 5,852	$ 7,967
Non- accrual status	1,856	5,396
Total modifications	7,708	13,363
Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Accrual status	3,451	4,466
Non- accrual status	646	4,494
Total modifications	4,097	8,960
Real Estate-construction [Member]
Financing Receivable, Modifications [Line Items]
Accrual status	0	0
Non- accrual status	0	0
Total modifications	0	0
Real Estate 1 to 4 Family [Member]
Financing Receivable, Modifications [Line Items]
Accrual status	2,286	3,381
Non- accrual status	464	0
Total modifications	2,750	3,381
Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Accrual status	115	120
Non- accrual status	746	902
Total modifications	$ 861	$ 1,022

6. Loans (Details 6)

6. Loans (Details 6) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Purchased
Financing receivable, Total Loans	$ 829,766	$ 782,485
Originated [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	2,713	3,086
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	4,277	63
Financing Receivable, Over 90 Days	1,209	1,019
Financing Receivable, Total Past Due	8,199	4,168
Financing Receivable, Current	746,558	679,055
Financing receivable, Total Loans	754,757	683,223
Originated [Member] | Commercial Real Estate [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	989	835
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	597	2
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	1,586	837
Financing Receivable, Current	399,571	350,424
Financing receivable, Total Loans	401,157	351,261
Originated [Member] | Real Estate-construction [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	645
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	645
Financing Receivable, Current	35,206	43,038
Financing receivable, Total Loans	35,206	43,683
Originated [Member] | Real Estate Multi Family Loan Member
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	2,348	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	2,348	0
Financing Receivable, Current	89,294	90,763
Financing receivable, Total Loans	91,642	90,763
Originated [Member] | Real Estate 1 to 4 Family [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	1,603	1,365
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	1,082	61
Financing Receivable, Over 90 Days	464	74
Financing Receivable, Total Past Due	3,149	1,500
Financing Receivable, Current	157,276	152,343
Financing receivable, Total Loans	160,425	153,843
Originated [Member] | Commercial and Industrial [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	69	241
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	250	0
Financing Receivable, Over 90 Days	745	945
Financing Receivable, Total Past Due	1,064	1,186
Financing Receivable, Current	51,206	38,954
Financing receivable, Total Loans	52,270	40,140
Originated [Member] | Consumer Loans [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	52	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	52	0
Financing Receivable, Current	14,005	3,533
Financing receivable, Total Loans	14,057	3,533
Purchased Not Credit Impaired [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	2,154
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	85	1,909
Financing Receivable, Over 90 Days	0	625
Financing Receivable, Total Past Due	85	4,688
Financing Receivable, Current	85,754	104,662
Financing receivable, Total Loans	85,839	109,350
Purchased Not Credit Impaired [Member] | Commercial Real Estate [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	1,869
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	85	1,909
Financing Receivable, Over 90 Days	0	550
Financing Receivable, Total Past Due	85	4,328
Financing Receivable, Current	55,750	64,408
Financing receivable, Total Loans	55,835	68,736
Purchased Not Credit Impaired [Member] | Real Estate Multi Family Loan Member
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	13,496	15,200
Financing receivable, Total Loans	13,496	15,200
Purchased Not Credit Impaired [Member] | Real Estate 1 to 4 Family [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	75
Financing Receivable, Total Past Due	0	75
Financing Receivable, Current	13,051	16,605
Financing receivable, Total Loans	13,051	16,680
Purchased Not Credit Impaired [Member] | Commercial and Industrial [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	285
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	285
Financing Receivable, Current	3,457	8,449
Financing receivable, Total Loans	3,457	8,734
Purchased Credit Impaired [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	0	1,225
Financing receivable, Total Loans	0	1,225
Purchased Credit Impaired [Member] | Commercial Real Estate [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	0	1,225
Financing receivable, Total Loans	0	1,225
Purchased Credit Impaired [Member] | Real Estate-construction [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	0	0
Financing receivable, Total Loans	0	0
Purchased Credit Impaired [Member] | Real Estate Multi Family Loan Member
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	0	0
Financing receivable, Total Loans	0	0
Purchased Credit Impaired [Member] | Real Estate 1 to 4 Family [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	0	0
Financing receivable, Total Loans	0	0
Purchased Credit Impaired [Member] | Commercial and Industrial [Member]
Purchased
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, Recorded Investment, 60 to 89 Days Past Due	0	0
Financing Receivable, Over 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	0	0
Financing receivable, Total Loans	$ 0	$ 0

6. Loans (Details 7)

6. Loans (Details 7) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Purchased
Loans, net	$ 829,766	$ 782,485
Originated [Member]
Purchased
Loans, net	754,757	683,223
Purchased Not Credit Impaired [Member]
Purchased
Loans, net	85,839	109,350
Purchased Credit Impaired [Member]
Purchased
Loans, net	0	1,225
Pass [Member] | Originated [Member]
Purchased
Loans, net	749,251	679,442
Pass [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	83,660	102,154
Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	902
Special Mention [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	873	0
Substandard [Member] | Originated [Member]
Purchased
Loans, net	5,506	2,875
Substandard [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	1,306	7,196
Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	4
Doubtful [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Consumer Loans [Member] | Originated [Member]
Purchased
Loans, net	14,057	3,533
Consumer Loans [Member] | Pass [Member] | Originated [Member]
Purchased
Loans, net	14,057	3,533
Consumer Loans [Member] | Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	0
Consumer Loans [Member] | Substandard [Member] | Originated [Member]
Purchased
Loans, net	0	0
Consumer Loans [Member] | Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	0
Commercial and Industrial [Member] | Originated [Member]
Purchased
Loans, net	52,270	40,140
Commercial and Industrial [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	3,457	8,734
Commercial and Industrial [Member] | Pass [Member] | Originated [Member]
Purchased
Loans, net	51,968	39,752
Commercial and Industrial [Member] | Pass [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	3,457	8,644
Commercial and Industrial [Member] | Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	0
Commercial and Industrial [Member] | Special Mention [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Commercial and Industrial [Member] | Substandard [Member] | Originated [Member]
Purchased
Loans, net	302	384
Commercial and Industrial [Member] | Substandard [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	90
Commercial and Industrial [Member] | Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	4
Commercial and Industrial [Member] | Doubtful [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Real Estate 1 to 4 Family [Member] | Originated [Member]
Purchased
Loans, net	160,425	153,843
Real Estate 1 to 4 Family [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	13,051	16,680
Real Estate 1 to 4 Family [Member] | Pass [Member] | Originated [Member]
Purchased
Loans, net	159,881	153,769
Real Estate 1 to 4 Family [Member] | Pass [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	13,051	16,605
Real Estate 1 to 4 Family [Member] | Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	0
Real Estate 1 to 4 Family [Member] | Special Mention [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Real Estate 1 to 4 Family [Member] | Substandard [Member] | Originated [Member]
Purchased
Loans, net	544	74
Real Estate 1 to 4 Family [Member] | Substandard [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	75
Real Estate 1 to 4 Family [Member] | Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	0
Real Estate 1 to 4 Family [Member] | Doubtful [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Real Estate Multi Family Loan Member | Originated [Member]
Purchased
Loans, net	91,642	90,763
Real Estate Multi Family Loan Member | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	13,496	15,200
Real Estate Multi Family Loan Member | Pass [Member] | Originated [Member]
Purchased
Loans, net	91,642	90,763
Real Estate Multi Family Loan Member | Pass [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	13,496	15,200
Real Estate Multi Family Loan Member | Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	0
Real Estate Multi Family Loan Member | Special Mention [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Real Estate Multi Family Loan Member | Substandard [Member] | Originated [Member]
Purchased
Loans, net	0	0
Real Estate Multi Family Loan Member | Substandard [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Real Estate Multi Family Loan Member | Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	0
Real Estate Multi Family Loan Member | Doubtful [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	0	0
Real Estate-construction [Member] | Originated [Member]
Purchased
Loans, net	35,206	43,683
Real Estate-construction [Member] | Pass [Member] | Originated [Member]
Purchased
Loans, net	34,392	42,840
Real Estate-construction [Member] | Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	0
Real Estate-construction [Member] | Substandard [Member] | Originated [Member]
Purchased
Loans, net	814	843
Real Estate-construction [Member] | Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	0
Commercial Real Estate [Member] | Originated [Member]
Purchased
Loans, net	401,157	351,261
Commercial Real Estate [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	55,835	68,736
Commercial Real Estate [Member] | Purchased Credit Impaired [Member]
Purchased
Loans, net	0	1,225
Commercial Real Estate [Member] | Pass [Member] | Originated [Member]
Purchased
Loans, net	397,311	348,785
Commercial Real Estate [Member] | Pass [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	53,656	61,705
Commercial Real Estate [Member] | Special Mention [Member] | Originated [Member]
Purchased
Loans, net	0	902
Commercial Real Estate [Member] | Special Mention [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	873	0
Commercial Real Estate [Member] | Substandard [Member] | Originated [Member]
Purchased
Loans, net	3,846	1,574
Commercial Real Estate [Member] | Substandard [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	1,306	7,031
Commercial Real Estate [Member] | Doubtful [Member] | Originated [Member]
Purchased
Loans, net	0	0
Commercial Real Estate [Member] | Doubtful [Member] | Purchased Not Credit Impaired [Member]
Purchased
Loans, net	$ 0	$ 0

6. Loans (Details Narrative)

6. Loans (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Nonaccrual Loans	$ 1,940	$ 6,647
Interest income on impaired loans	374	1,041	$ 791
Interest income on impaired loans not collected	6	569	460
Cumulative unpaid interest on impaired loans	$ 22	$ 3,973	$ 3,405

7. Other Real Estate Owned (Det

7. Other Real Estate Owned (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Finance Loan And Lease Receivables Held For Investments Foreclosed Assets [Abstract]
Beginning balance, net	$ 1,427	$ 1,026	$ 763
Additions/transfers from loans	1,817	0	0
Capitalized expenditures	56	401	263
Ending balance, net	$ 3,300	$ 1,427	$ 1,026
Ending number of foreclosed assets	2	2	1

8. Related Party Transactions77

8. Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transactions [Abstract]
Balance, beginning of year	$ 6,397	$ 3,988
Additions	4,093	2,474
Repayments	(678)	(65)
Balance, end of year	9,812	6,397
Related party deposits	$ 3,316	$ 3,670

9. Bank Premises, Equipment, 78

9. Bank Premises, Equipment, and Leasehold Improvements (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Related Party Transactions [Abstract]
Buildings	$ 10,087	$ 10,099
Equipment & furniture	8,767	8,803
Leasehold improvements	1,428	1,496
Property plant and Equipment, gross	20,282	20,398
Accumulated depreciation and amortization	(15,702)	(15,275)
Property plant and equipment, less depreciation and amortization	4,580	5,123
Land	4,742	4,714
Property plant and equipment, net	$ 9,322	$ 9,837

10. Deposits (Details)

10. Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
2,018	$ 97,814
2,019	32,884
2,020	6,253
2,021	967
2,022	166
Total, maturities of all time certificates of deposit	138,084	$ 114,384
$250000
2,018	47,906
2,019	20,423
2,020	4,944
2,021	967
2,022	166
Total, maturities of all time certificates of deposit	74,406
$250,000 or more
2,018	49,908
2,019	12,461
2,020	1,309
2,021	0
2,022	0
Total, maturities of all time certificates of deposit	$ 63,678

10. Deposits (Details Narrative

10. Deposits (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure Text Block [Abstract]
Aggregate amount of time certificates each with minimum denomination of $250,000 or more	$ 36,378	$ 46,553

11. Federal Home Loan Bank Ad81

11. Federal Home Loan Bank Advances and Note Payable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Amount Outstanding	$ 75,000	$ 71,000
FHLB Overnight Advance
Maturity Date		Jan. 3, 2017
Interest Rate	0.00%	0.61%
Amount Outstanding	$ 0	$ 10,000
FHLB Term Advance
Maturity Date		Jan. 5, 2017
Interest Rate	0.00%	0.55%
Amount Outstanding	$ 0	$ 7,000
FHLB Term Advance
Maturity Date	Jan. 2, 2018	Jan. 9, 2017
Interest Rate	1.35%	0.49%
Amount Outstanding	$ 15,000	$ 7,000
FHLB Term Advance
Maturity Date	Jan. 4, 2018	Jan. 27, 2017
Interest Rate	1.39%	0.63%
Amount Outstanding	$ 10,000	$ 11,000
FHLB Term Advance
Maturity Date	Jan. 22, 2018	Jan. 30, 2017
Interest Rate	1.49%	0.63%
Amount Outstanding	$ 10,000	$ 6,000
FHLB Term Advance
Maturity Date	Jan. 29, 2018	Jan. 30, 2017
Interest Rate	1.49%	0.61%
Amount Outstanding	$ 20,000	$ 10,000
FHLB Term Advance
Maturity Date	Jan. 29, 2018	Feb. 28, 2017
Interest Rate	1.49%	0.67%
Amount Outstanding	$ 20,000	$ 20,000

11. Federal Home Loan Bank Ad82

11. Federal Home Loan Bank Advances and Note Payable (Details Narrative) $ in Thousands	Dec. 31, 2017USD ($)
Federal Home Loan Bank Advances Disclosure [Abstract]
Maximum borrowing capacity under (''FHLB")	$ 508,861
Federal Home Loan Bank advances available	$ 433,861

12. Commitments and Contingen83

12. Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 1,150
2,019	895
2,020	806
2,021	806
2,022	806
Thereafter	528
Total	$ 4,991

12. Commitments and Contingen84

12. Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Rent expense for operating leases	$ 1,121	$ 1,127	$ 1,092

13. Salary Deferral 401(k) Pl85

13. Salary Deferral 401(k) Plan (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension And Other Postretirement Benefits Disclosure [Abstract]
Accrued contribution to 401(k) plan	$ 366	$ 375	$ 355

14. Salary Continuation and D86

14. Salary Continuation and Deferred Compensation Plans (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Plan [Line Items]
Accrued compensation payable under the salary continuation plan	$ 1,838	$ 1,860	$ 1,786
Salary Continuation Plan [Member]
Pension Plan [Line Items]
Accrued compensation payable under the salary continuation plan	8,270	6,659
Deferred Compensation Plan [Member]
Pension Plan [Line Items]
Accrued compensation payable under the salary continuation plan	$ 3,131	$ 1,790

15. Income Taxes (Details)

15. Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current:
Income tax provision (benefit), current	$ 7,122	$ 6,846	$ 4,250
Deferred:
Income tax provision (benefit), deferred	2,185	(1,150)	(886)
Total provision for taxes	9,307	5,696	3,364
Federal [Member]
Current:
Income tax provision (benefit), current	4,991	4,597	2,929
Deferred:
Income tax provision (benefit), deferred	2,782	(808)	(158)
State [Member]
Current:
Income tax provision (benefit), current	2,131	2,249	1,321
Deferred:
Income tax provision (benefit), deferred	$ (597)	$ (342)	$ (728)

15. Income Taxes (Details 1)

15. Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory rates	35.00%	35.00%	34.00%
Increase (decrease) resulting from:
Tax exempt Income for federal purposes	(5.10%)	(7.10%)	(8.20%)
State taxes on income, net of federal benefit	5.00%	7.80%	3.40%
Benefits from low income housing credits	(1.30%)	(1.60%)	(2.30%)
Stock based compensation	(0.90%)	1.70%	2.00%
Tax Cut and Jobs Act rate reduction	14.90%	0.00%	0.00%
Other, net	(0.60%)	(0.60%)	0.20%
Effective tax rate	4700.00%	35.20%	29.10%

15. Income Taxes (Details 2)

15. Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets
Allowance for loan losses	$ 10,171	$ 10,167
Assets [Member]
Deferred tax assets
Allowance for loan losses	3,295	4,661	$ 4,470
Accrued salaries and officers compensation	3,130	3,717	2,770
Capitalized interest on buildings		0	0
Expenses accrued on books, not yet deductible in tax return	1,236	1,908	1,766
Depreciation	254	388	399
Net operating loss carryforward	824	1,069	1,335
Tax credit carryforwards		0	0
Acquisition accounting differences	141	325	0
Unrealized depreciation on available-for-sale securities	394	1,074	0
Deferred tax assets, net	9,274	13,142	10,740
Liability [Member]
Deferred tax liabilities
Unrealized appreciation on available-for-sale securities	0	0	1,075
State income taxes	713	1,156	1,070
Core deposit intangible	109	236	323
Expenses and credits deducted on tax return, not on books	314	933	754
Total deferred tax liabilities	1,136	2,325	3,222
Net deferred tax assets (included in other assets)	$ 8,138	$ 10,817	$ 7,518

16. Financial Instruments (Deta

16. Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Financial instruments whose contract amounts represent credit risk:
Credit risk of financial instruments	$ 188,495	$ 173,256
Lines Of Credit [Member]
Financial instruments whose contract amounts represent credit risk:
Credit risk of financial instruments	131,737	103,316
Undisbursed Loan Commitments Member
Financial instruments whose contract amounts represent credit risk:
Credit risk of financial instruments	45,718	59,249
Master Card Visa Lines [Member]
Financial instruments whose contract amounts represent credit risk:
Credit risk of financial instruments	5,754	5,696
Letter of Credit [Member]
Financial instruments whose contract amounts represent credit risk:
Credit risk of financial instruments	$ 5,286	$ 4,995

16. Financial Instruments (De91

16. Financial Instruments (Details Narrative) $ in Thousands	Dec. 31, 2017USD ($)
Financial [Member]
Letters Of Credit [Line Items]
Standby letters of credit	$ 5,274
Performance [Member]
Letters Of Credit [Line Items]
Standby letters of credit	$ 12,000

17. Fair Value Measurements (De

17. Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U. S. Treasury securities	$ 1,975	$ 987
Obligations of U.S. Government agencies	41,823	60,545
Mortgage-backed securities	119,792	84,284
Asset-backed securities	3,686
Obligations of states and political subdivisions	151,103	151,618
Corporate debt	37,478	62,671
Total assets measured at fair value	355,857	360,105
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U. S. Treasury securities	1,975	987
Obligations of U.S. Government agencies	0	0
Mortgage-backed securities	0	0
Asset-backed securities	0
Obligations of states and political subdivisions	0	0
Corporate debt	0	0
Total assets measured at fair value	1,975	987
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U. S. Treasury securities	0	0
Obligations of U.S. Government agencies	41,823	60,545
Mortgage-backed securities	119,792	84,284
Asset-backed securities	3,686
Obligations of states and political subdivisions	151,103	151,618
Corporate debt	37,478	62,671
Total assets measured at fair value	353,882	359,118
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U. S. Treasury securities	0	0
Obligations of U.S. Government agencies	0	0
Mortgage-backed securities	0	0
Asset-backed securities	0
Obligations of states and political subdivisions	0	0
Corporate debt	0	0
Total assets measured at fair value	$ 0	$ 0

17. Fair Value Measurements (93

17. Fair Value Measurements (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	$ 7,890	$ 2,309
Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	745	0
Real Estate-construction [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	814
Real Estate 1 to 4 Family [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	2,286	67
Commercial and Industrial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	745	815
Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	3,300	1,427
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Real Estate-construction [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0
Fair Value, Inputs, Level 1 [Member] | Real Estate 1 to 4 Family [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Commercial and Industrial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 2 [Member] | Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 2 [Member] | Real Estate-construction [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0
Fair Value, Inputs, Level 2 [Member] | Real Estate 1 to 4 Family [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 2 [Member] | Commercial and Industrial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 2 [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	7,890	2,309
Fair Value, Inputs, Level 3 [Member] | Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	745	0
Fair Value, Inputs, Level 3 [Member] | Real Estate-construction [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	814
Fair Value, Inputs, Level 3 [Member] | Real Estate 1 to 4 Family [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	2,286	67
Fair Value, Inputs, Level 3 [Member] | Commercial and Industrial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	745	815
Fair Value, Inputs, Level 3 [Member] | Other Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total impaired assets measured at fair value	$ 3,300	$ 1,427

17. Fair Value Measurements (94

17. Fair Value Measurements (Details 2) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financial assets:
Cash and cash equivalents, Carrying amount	$ 18,353	$ 15,758	$ 12,314	$ 14,978
Cash and cash equivalents, Fair value	18,353	15,758
Interest-bearing time deposits with financial Institutions, Carrying amount	130	205
Interest-bearing time deposits with financial institutions, Fair value	130	205
Securities available for sale, Carrying amount	355,857	360,105
Securities available-for-sale, Fair value	355,857	360,105
Loans, net, Carrying amount	840,596	793,798
Loans, net ,Fair value	811,382	769,661
Other equity securities, Carrying amount	7,567	7,206
Other equity securities, Fair Value	7,567	7,206
Accrued interest receivable, Carrying amount	5,317	4,942
Accrued interest receivable,Fair value	5,317	4,942
Financial liabilities:
Deposits, Carrying amount	1,050,295	1,019,506
Deposits, Fair value	1,050,858	1,020,088
Federal Home Loan Bank advances, Carrying amount	75,000	71,000
Federal Home Loan Bank advances, Fair value	75,000	71,000
Note payable, Carrying amount		4,350
Note payable, Fair value		4,350
Accrued interest payable, Carrying amount	510	246
Accrued interest payable, Fair value	510	246
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit, Fair value	1,884	1,733
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents, Carrying amount		0
Cash and cash equivalents, Fair value	18,353	15,758
Interest-bearing time deposits with financial Institutions, Carrying amount		0
Interest-bearing time deposits with financial institutions, Fair value	0	0
Securities available for sale, Carrying amount		0
Securities available-for-sale, Fair value	1,975	987
Loans, net, Carrying amount		0
Loans, net ,Fair value	0	0
Other equity securities, Carrying amount		0
Other equity securities, Fair Value	0	0
Accrued interest receivable, Carrying amount		0
Accrued interest receivable,Fair value	5,317	4,942
Financial liabilities:
Deposits, Carrying amount		0
Deposits, Fair value	912,211	951,743
Federal Home Loan Bank advances, Carrying amount		0
Federal Home Loan Bank advances, Fair value	0	0
Note payable, Carrying amount		0
Note payable, Fair value		0
Accrued interest payable, Carrying amount		0
Accrued interest payable, Fair value	510	246
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit, Fair value	0	0
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Cash and cash equivalents, Carrying amount		0
Cash and cash equivalents, Fair value	0	0
Interest-bearing time deposits with financial Institutions, Carrying amount		0
Interest-bearing time deposits with financial institutions, Fair value	130	205
Securities available for sale, Carrying amount		0
Securities available-for-sale, Fair value	350,196	359,118
Loans, net, Carrying amount		0
Loans, net ,Fair value	0	0
Other equity securities, Carrying amount		0
Other equity securities, Fair Value	0	0
Accrued interest receivable, Carrying amount		0
Accrued interest receivable,Fair value	0	0
Financial liabilities:
Deposits, Carrying amount		0
Deposits, Fair value	138,647	68,345
Federal Home Loan Bank advances, Carrying amount		0
Federal Home Loan Bank advances, Fair value	75,000	71,000
Note payable, Carrying amount		0
Note payable, Fair value		4,350
Accrued interest payable, Carrying amount		0
Accrued interest payable, Fair value	0	0
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit, Fair value	0	0
Fair Value, Inputs, Level 3 [Member]
Financial assets:
Cash and cash equivalents, Carrying amount		0
Cash and cash equivalents, Fair value	0	0
Interest-bearing time deposits with financial Institutions, Carrying amount		0
Interest-bearing time deposits with financial institutions, Fair value	0	0
Securities available for sale, Carrying amount		0
Securities available-for-sale, Fair value	0	0
Loans, net, Carrying amount		0
Loans, net ,Fair value	811,382	769,661
Other equity securities, Carrying amount		0
Other equity securities, Fair Value	7,567	7,206
Accrued interest receivable, Carrying amount		0
Accrued interest receivable,Fair value	0	0
Financial liabilities:
Deposits, Carrying amount		0
Deposits, Fair value	0	0
Federal Home Loan Bank advances, Carrying amount		0
Federal Home Loan Bank advances, Fair value	0	0
Note payable, Carrying amount		0
Note payable, Fair value		0
Accrued interest payable, Carrying amount		0
Accrued interest payable, Fair value	0	0
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit, Fair value	$ 1,884	$ 1,733

19. Regulatory Matters (Details

19. Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Consolidated Company [Member]
Risk Based Capital [Line Items]
Tier 1 leverage capital , Actual, Amount	$ 115,364	$ 106,971
Tier 1 leverage capital, Actual,Ratio	90.90%	9.02%
Tier 1 leverage capital, For capital adequacy purposes, Amount	$ 50,768	$ 47,443
Tier 1 leverage capital, For capital adequacy purposes, Ratio	4.00%	4.00%
Tier 1 leverage capital, To be well capitalized under prompt corrective action provisions, Amount
Tier 1 leverage capital,To be well capitalized under prompt corrective action provisions, Ratio
Tier 1 common equity capital , Actual, Amount	$ 115,364	$ 106,971
Tier 1 common equity capital, Actual, Ratio	11.57%	11.52%
Tier 1 common equity capital, For capital adequacy purposes, Amount	$ 57,342	$ 48,441
Tier 1 common equity capital, For capital adequacy purposes, Ratio	5.75%	5.125%
Tier 1 common equity capital, To be well capitalized under prompt corrective action provisions, Amount
Tier 1 common equity capital, To be well capitalized under prompt corrective action provisions, Ratio
Tier 1 capital , Actual, Amount	$ 115,364	$ 106,971
Tier 1 capital, Actual, Ratio	11.57%	11.32%
Tier 1 capital , For capital adequacy purposes, Amount	$ 72,301	$ 62,618
Tier 1 capital , For capital adequacy purposes, Ratio	7.25%	6.625%
Tier 1 capital ,To be well capitalized under prompt corrective action provisions, Amount
Tier 1 capital ,To be well capitalized under prompt corrective action provisions, Ratio
Total risk-based capital, Actual Amount	$ 125,712	$ 117,315
Total risk-based capital, Actual Ratio	12.61%	12.42%
Total risk-based capital, For capital adequacy purposes, Amount	$ 92,246	$ 81,522
Total risk-based capital, For capital adequacy purposes, Ratio	9.25%	8.625%
Total risk-based capital,To be well capitalized under prompt corrective action provisions, Amount
Total risk-based capital,To be well capitalized under prompt corrective action provisions, Ratio
Bank [Member]
Risk Based Capital [Line Items]
Tier 1 leverage capital , Actual, Amount	$ 117,180	$ 109,538
Tier 1 leverage capital, Actual,Ratio	9.23%	9.27%
Tier 1 leverage capital, For capital adequacy purposes, Amount	$ 50,768	$ 47,248
Tier 1 leverage capital, For capital adequacy purposes, Ratio	4.00%	4.00%
Tier 1 leverage capital, To be well capitalized under prompt corrective action provisions, Amount	$ 63,460	$ 59,060
Tier 1 leverage capital,To be well capitalized under prompt corrective action provisions, Ratio	5.00%	5.00%
Tier 1 common equity capital , Actual, Amount	$ 117,180	$ 109,538
Tier 1 common equity capital, Actual, Ratio	11.75%	11.59%
Tier 1 common equity capital, For capital adequacy purposes, Amount	$ 57,342	$ 48,441
Tier 1 common equity capital, For capital adequacy purposes, Ratio	5.75%	5.125%
Tier 1 common equity capital, To be well capitalized under prompt corrective action provisions, Amount	$ 64,822	$ 61,437
Tier 1 common equity capital, To be well capitalized under prompt corrective action provisions, Ratio	6.50%	6.50%
Tier 1 capital , Actual, Amount	$ 117,180	$ 109,538
Tier 1 capital, Actual, Ratio	11.75%	11.59%
Tier 1 capital , For capital adequacy purposes, Amount	$ 72,301	$ 62,618
Tier 1 capital , For capital adequacy purposes, Ratio	7.25%	6.625%
Tier 1 capital ,To be well capitalized under prompt corrective action provisions, Amount	$ 79,781	$ 75,615
Tier 1 capital ,To be well capitalized under prompt corrective action provisions, Ratio	8.00%	8.00%
Total risk-based capital, Actual Amount	$ 127,528	$ 119,882
Total risk-based capital, Actual Ratio	12.79%	12.68%
Total risk-based capital, For capital adequacy purposes, Amount	$ 92,246	$ 81,522
Total risk-based capital, For capital adequacy purposes, Ratio	9.25%	8.625%
Total risk-based capital,To be well capitalized under prompt corrective action provisions, Amount	$ 99,726	$ 94,518
Total risk-based capital,To be well capitalized under prompt corrective action provisions, Ratio	10.00%	10.00%

20. Stock Option Plans (Details

20. Stock Option Plans (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
FNB Bancorp Bank 1997 [Member]
Outstanding at January 1, 2017 ,Shares | shares	16,616
Outstanding at January 1, 2017, Weighted Average Exercise Price (in dollars per share)	$ 12.48
Granted shares | shares	0
Granted, Weighted Average Exercise Price (in dollars per share)	$ 0
Exercised, Shares | shares	(16,616)
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 12.48
Exercised, Aggregate Intrinsic Value (in dollars per share)	$ 15.93
Forfeited or expired, Shares | shares	0
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)	$ 0
Outstanding at December 31, 2017, Weighted Average Exercise Price (in dollars per share)	0
Outstanding at December 31, 2017, Aggregate Intrinsic Value (in dollars per share)	$ 0
Exercisable at December 31, 2017, Shares | shares	0
Exercisable at December 31, 2017, Weighted Average Exercise Price (in dollars per share)	$ 0
Exercisable at December 31, 2017, Aggregate Intrinsic Value (in dollars per share)	$ 0
FNB Bancorp Plan 2002 [Member]
Outstanding at January 1, 2017 ,Shares | shares	28,555
Outstanding at January 1, 2017, Weighted Average Exercise Price (in dollars per share)	$ 12.48
Granted shares | shares	0
Exercised, Shares | shares	(28,555)
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 12.48
Exercised, Aggregate Intrinsic Value (in dollars per share)	$ 14.14
Forfeited or expired, Shares | shares	0
Outstanding at December 31, 2017, Shares | shares	0
Outstanding at December 31, 2017, Weighted Average Exercise Price (in dollars per share)	$ 0
Outstanding at December 31, 2017, Aggregate Intrinsic Value (in dollars per share)	$ 0
Exercisable at December 31, 2017, Shares | shares	0
Exercisable at December 31, 2017, Weighted Average Exercise Price (in dollars per share)	$ 0
Exercisable at December 31, 2017, Aggregate Intrinsic Value (in dollars per share)	$ 0
FNB Bancorp Plan 2008 [Member]
Outstanding at January 1, 2017 ,Shares | shares	632,635
Granted shares | shares	0
Granted, Weighted Average Exercise Price (in dollars per share)	$ 0
Exercised, Shares | shares	(164,389)
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 10.71
Exercised, Aggregate Intrinsic Value (in dollars per share)	$ 20.35
Forfeited or expired, Shares | shares	(12,955)
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)	$ 15.35
Outstanding at December 31, 2017, Shares | shares	455,291
Outstanding at December 31, 2017, Weighted Average Exercise Price (in dollars per share)	$ 15.14
Outstanding at December 31, 2017, Weighted- Average Remaining Contractual Term (in years)	6 years 4 months 24 days
Outstanding at December 31, 2017, Aggregate Intrinsic Value (in dollars per share)	$ 21.35
Exercisable at December 31, 2017, Shares | shares	278,911
Exercisable at December 31, 2017, Weighted Average Exercise Price (in dollars per share)	$ 13.20
Exercisable at December 31, 2017, Weighted- Average Remaining Contractual Term (in years)	5 years 7 months 6 days
Exercisable at December 31, 2017, Aggregate Intrinsic Value (in dollars per share)	$ 23.29

20. Stock Option Plans (Detai97

20. Stock Option Plans (Details 1) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
FNB Bancorp Plan 2008 [Member]
Pension Plan [Line Items]
Options outstanding	455,291	632,635	586,344
Range of exercise prices - lower	$ 3.53	$ 3.53	$ 3.53
Range of exercise prices - upper	$ 20.95	$ 20.95	$ 16.27
Weighted average remaining contractual life	6 years 4 months 24 days	6 years 10 months 24 days	7 years
Fully vested options	278,911	366,286	326,461
Weighted average exercise price	$ 13.2	$ 11.35	$ 11.83
Aggregate intrinsic value (in dollars)	$ 6,496,216	$ 4,876,927	$ 4,307,190
Weighted average remaining contractual life (in years)	5 years 7 months 6 days	5 years 8 months 12 days	5 years 10 months 24 days
FNB Bancorp Plan 2002 [Member]
Pension Plan [Line Items]
Options outstanding	0	28,555	96,023
Range of exercise prices - lower	$ 0	$ 12.48	$ 12.48
Range of exercise prices - upper	$ 0	$ 12.48	$ 14.13
Weighted average remaining contractual life	0 years	6 months	10 months 24 days
Fully vested options	0	28,555	96,023
Weighted average exercise price	$ 0	$ 12.48	$ 13.48
Aggregate intrinsic value (in dollars)	$ 0	$ 263,324	$ 547,108
Weighted average remaining contractual life (in years)	0 years	6 months	10 months 24 days
FNB Bancorp Bank 1997 [Member]
Pension Plan [Line Items]
Options outstanding	0	11,077	32,267
Range of exercise prices - lower	$ 0	$ 12.48	$ 12.48
Range of exercise prices - upper	$ 0	$ 12.48	$ 12.48
Weighted average remaining contractual life	0 years	6 months	1 year 6 months
Fully vested options	0	16,616	50,823
Weighted average exercise price	$ 0	$ 12.48	$ 12.48
Aggregate intrinsic value (in dollars)	$ 0	$ 152,593	$ 340,094
Weighted average remaining contractual life (in years)	0 years	6 months	1 year 6 months

20. Stock Option Plans (Detai98

20. Stock Option Plans (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based compensation arrangement by share-based payment award, number of shares authorized (in shares)	404,766
Allocated share-based compensation expense (in dollars)	$ 418	$ 513	$ 427
Income tax benefit related to stock option exercises	340	600	553
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, stock options (in dollars)	$ 947	$ 1,409	$ 1,061
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition	3 years 1 month 6 days	3 years 10 months 24 days	4 years
Share-based compensation arrangement by share-based payment award, fair value assumptions, expected dividend rate		1.94%	1.96%
Share-based compensation arrangement by share-based payment award, fair value assumptions, risk free interest rate		2.15%	2.14%
Share-based compensation arrangement by share-based payment award, fair value assumptions, expected volatility rate		37.00%	41.00%
Share-based compensation arrangement by share-based payment award, fair value assumptions, expected term		7 years 2 months 12 days	8 years 10 months 24 days
Share-based compensation arrangement by share-based payment award, options, grants in period, weighted average grant date fair value (in dollars per share)		$ 7.43	$ 2.72

21. Quarterly Data (Unaudited99

21. Quarterly Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Period [Line Items]
Interest income	$ 50,218	$ 45,513	$ 39,282
Interest expense	3,871	3,069	2,597
Net interest income	46,347	42,444	36,685
Provision for loan losses	(360)	150	(305)
Net interest income, after provision for loan losses	46,707	42,294	36,990
Earnings before income taxes	20,018	16,197	11,561
Provision for income taxes	9,307	5,696	3,364
Net earnings	$ 10,711	$ 10,501	$ 8,197
Basic earnings per share	$ 1.46	$ 1.45	$ 1.15
Diluted earnings per share	$ 1.41	$ 1.42	$ 1.12
First Quarter [Member]
Period [Line Items]
Interest income	$ 12,027	$ 11,565
Interest expense	835	848
Net interest income	11,192	10,717
Provision for loan losses	0	75
Net interest income, after provision for loan losses	11,192	10,642
Noninterest income	1,010	1,134
Noninterest expense	7,605	7,787
Earnings before income taxes	4,597	3,989
Provision for income taxes	1,508	1,422
Net earnings	$ 3,089	$ 2,567
Basic earnings per share	$ 0.42	$ 0.54
Diluted earnings per share	$ 0.41	$ 0.52
Second Quarter [Member]
Period [Line Items]
Interest income	$ 12,378	$ 11,316
Interest expense	946	766
Net interest income	11,432	10,550
Provision for loan losses	(140)	75
Net interest income, after provision for loan losses	11,572	10,475
Noninterest income	1,012	1,036
Noninterest expense	7,678	7,649
Earnings before income taxes	4,906	3,862
Provision for income taxes	1,555	1,414
Net earnings	$ 3,351	$ 2,448
Basic earnings per share	$ 0.46	$ 0.51
Diluted earnings per share	$ 0.44	$ 0.5
Third Quarter [Member]
Period [Line Items]
Interest income	$ 12,785	$ 11,122
Interest expense	1,032	721
Net interest income	11,753	10,401
Provision for loan losses	0	0
Net interest income, after provision for loan losses	11,753	10,401
Noninterest income	972	1,102
Noninterest expense	7,648	7,513
Earnings before income taxes	5,077	3,990
Provision for income taxes	1,766	1,546
Net earnings	$ 3,311	$ 2,444
Basic earnings per share	$ 0.45	$ 0.5
Diluted earnings per share	$ 0.43	$ 0.49
Fourth Quarter [Member]
Period [Line Items]
Interest income	$ 13,028	$ 11,510
Interest expense	1,058	734
Net interest income	11,970	10,776
Provision for loan losses	(220)	0
Net interest income, after provision for loan losses	12,190	10,776
Noninterest income	866	1,323
Noninterest expense	7,618	7,743
Earnings before income taxes	5,438	4,356
Provision for income taxes	4,478	1,314
Net earnings	$ 960	$ 3,042
Basic earnings per share	$ 0.13	$ 0.63
Diluted earnings per share	$ 0.13	$ 0.61

22. Condensed Financial Info100

22. Condensed Financial Information of Parent Company (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets:
Cash and due from banks	$ 18,353	$ 15,758
Other assets	13,584	15,746
Total assets	1,265,238	1,219,394
Liabilities:
Total liabilities	1,145,958	1,109,080
Stockholders' equity	119,280	110,314	$ 104,162	$ 97,088
Total liabilities and stockholders' equity	1,265,238	1,219,394
Parent [Member]
Assets:
Cash and due from banks	1,947	1,795
Investments in subsidiary	121,096	112,881
Dividend receivable from subsidiary	964	739
Other assets	242	243
Total assets	124,249	115,658
Liabilities:
Dividend declared	964	739
Income tax payable to subsidiary	244	244
Note payable	3,750	4,350
Other liabilities	11	11
Total liabilities	4,969	5,344
Stockholders' equity	119,280	110,314
Total liabilities and stockholders' equity	$ 124,249	$ 115,658

22. Condensed Financial Info101

22. Condensed Financial Information of Parent Company (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Expense:
Interest on note payable	$ 214	$ 222	$ 229
Provision for income taxes	9,307	5,696	3,364
Income before equity in undistributed earnings of subsidiary	20,018	16,197	11,561
Net earnings	10,711	10,501	8,197
Parent [Member]
Income:
Dividends from subsidiary	3,634	2,890	2,439
Total income	3,634	2,890	2,439
Expense:
Interest on note payable	214	222	229
Other expense	317	135	128
Total expense	531	357	357
Income before income tax (benefit) and equity in undistributed earnings of subsidiary	3,103	2,533	2,082
Provision for income taxes	0	0	(56)
Income before equity in undistributed earnings of subsidiary	3,103	2,533	2,138
Equity in undistributed (loss) earnings of subsidiary	7,608	7,968	6,059
Net earnings	$ 10,711	$ 10,501	$ 8,197

22. Condensed Financial Info102

22. Condensed Financial Information of Parent Company (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Net earnings	$ 10,711	$ 10,501	$ 8,197
Stock-based compensation expense	418	513	427
Cash flows from operating activities	17,449	15,431	10,876
Cash flows from investing activities	(46,273)	(99,929)	(120,934)
Payment on note payable	(600)	(600)	(600)
Exercise of stock options	864	1,115	924
Cash flows provided by financing activities	31,419	87,942	107,394
Non-cash investing and financing activities:
Accrued dividends	961	738	648
Stock dividend of 5%		0	0
Parent [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net earnings	10,711	10,501	8,197
Decrease in income tax receivable from subsidiary	0	166	165
Net increase in dividend receivable and other assets	(224)	(90)	(163)
Net increase in other liabilities	565	0	147
Excess tax benefit from exercised stock options	(340)	(600)	(222)
Undistributed earnings of subsidiary	(7,608)	(8,044)	(6,059)
Stock-based compensation expense	418	513	427
Cash flows from operating activities	3,522	2,446	2,492
Investment in subsidiary	0	0	(882)
Cash flows from investing activities	0	0	(882)
Payment on note payable	(600)	(600)	(600)
Exercise of stock options	864	1,115	924
Excess tax benefit from exercised stock options	0	600	222
Dividends on common stock	(3,634)	(2,890)	(1,786)
Cash flows provided by financing activities	(3,370)	(1,775)	(1,240)
Net increase (decrease) in cash	152	671	370
Cash, beginning of year	1,795	1,124	754
Cash, end of year	1,947	1,795	1,124
Non-cash investing and financing activities:
Accrued dividends	964	739	649
Stock dividend of 5%	$ 0	$ 7,850	$ 6,663