First Guaranty Bancshares (FGBI) 10-K 30 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 29, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	First Guaranty Bancshares, Inc.
Entity Central Index Key	1,408,534
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 68,698,624
Entity Common Stock, Shares Outstanding		7,609,194
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Cash and cash equivalents:
Cash and due from banks		$ 17,840	$ 36,690
Federal funds sold		271	582
Cash and cash equivalents		18,111	37,272
Interest-earning time deposits with banks		0	997
Investment securities:
Available for sale, at fair value		397,473	376,369
Held to maturity, at cost (estimated fair value of $99,906 and $168,148, respectively)		101,863	169,752
Investment securities		499,336	546,121
Federal Home Loan Bank stock, at cost		1,816	935
Loans, net of unearned income		948,921	841,583
Less: allowance for loan losses		11,114	9,415
Net loans		937,807	832,168
Premises and equipment, net		23,519	22,019
Goodwill		1,999	1,999
Intangible assets, net		1,056	1,394
Other real estate, net		359	1,577
Accrued interest receivable		7,039	6,015
Other assets		9,904	9,256
Total Assets		1,500,946	1,459,753
Deposits:
Noninterest-bearing demand		231,094	213,203
Interest-bearing demand		479,810	409,209
Savings		97,280	81,448
Time		517,997	592,010
Total deposits		1,326,181	1,295,870
Short-term borrowings		6,500	1,800
Accrued interest payable		1,931	1,707
Senior long-term debt		22,100	25,824
Junior subordinated debentures		14,630	14,597
Other liabilities		5,255	1,731
Total Liabilities		1,376,597	1,341,529
Common stock:
$1 par value - authorized 100,600,000 shares; issued 7,609,194 shares	[1]	7,609	7,609
Surplus		61,584	61,584
Retained earnings		59,155	49,932
Accumulated other comprehensive income (loss)		(3,999)	(901)
Total Shareholders' Equity		124,349	118,224
Total Liabilities and Shareholders' Equity		$ 1,500,946	$ 1,459,753
[1]	All share amounts have been restated to reflect the ten percent stock dividend paid December 17, 2015 to shareholders of record as of December 10, 2015.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Investment securities:
Held to maturity, estimated fair value	$ 168,148	$ 99,906
Common stock:
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100,600,000	100,600,000
Common stock, shares issued (in shares)	7,609,194	7,609,194
Common stock, dividend paid percentage	10.00%
Common stock, dividend paid date		Dec. 17, 2015
Common stock, dividend record date		Dec. 10, 2015

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest Income:
Loans (including fees)		$ 45,495	$ 42,536	$ 39,787
Deposits with other banks		69	72	115
Securities (including FHLB stock)		12,968	13,471	13,395
Total Interest Income		58,532	56,079	53,297
Interest Expense:
Demand deposits		2,633	1,419	1,312
Savings deposits		80	38	33
Time deposits		5,954	6,985	7,716
Borrowings		1,473	166	141
Total Interest Expense		10,140	8,608	9,202
Net Interest Income		48,392	47,471	44,095
Less: Provision for loan losses		3,705	3,864	1,962
Net Interest Income after Provision for Loan Losses		44,687	43,607	42,133
Noninterest Income:
Service charges, commissions and fees		2,388	2,736	2,767
ATM and debit card fees		1,859	1,779	1,671
Net gains on securities		3,799	3,300	295
Net gain (loss) on sale of loans		14	4	(12)
Other		1,395	1,137	1,456
Total Noninterest Income		9,455	8,956	6,177
Noninterest Expense:
Salaries and employee benefits		16,577	15,496	15,840
Occupancy and equipment expense		4,242	3,845	3,928
Other		12,066	11,754	11,826
Total Noninterest Expense		32,885	31,095	31,594
Income Before Income Taxes		21,257	21,468	16,716
Less: Provision for income taxes		7,164	6,963	5,492
Net Income		14,093	14,505	11,224
Preferred stock dividends		0	(384)	(394)
Income Available to Common Shareholders		$ 14,093	$ 14,121	$ 10,830
Per Common Share:
Earnings (in dollars per share)	[1]	$ 1.85	$ 2.01	$ 1.57
Cash dividends paid (in dollars per share)	[1]	$ 0.64	$ 0.60	$ 0.58
Weighted Average Common Shares Outstanding (in shares)		7,609,194	7,013,869	6,920,022
[1]	All share amounts have been restated to reflect the ten percent stock dividend paid December 17, 2015 to shareholders of record as of December 10, 2015.

CONSOLIDATED STATEMENTS OF INC5

CONSOLIDATED STATEMENTS OF INCOME (Parenthetical)	Dec. 17, 2015	Dec. 31, 2015	Dec. 31, 2016
Per Common Share:
Common stock, dividend paid percentage	10.00%	10.00%
Common stock, dividend paid date			Dec. 17, 2015
Common stock, dividend record date			Dec. 10, 2015

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) [Abstract]
Net Income	$ 14,093	$ 14,505	$ 11,224
Unrealized gains (losses) on securities:
Unrealized holding gains (losses) arising during the period	(955)	1,394	14,499
Reclassification adjustments for net gains included in net income	(3,799)	(3,300)	(295)
Reclassification of OTTI losses included in net income	60	175	0
Change in unrealized gains (losses) on securities	(4,694)	(1,731)	14,204
Tax impact	1,596	589	(4,829)
Other comprehensive income (loss)	(3,098)	(1,142)	9,375
Comprehensive Income	$ 10,995	$ 13,363	$ 20,599

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Preferred Stock [Member]Series C Preferred Stock $1,000 Par [Member]	Common Stock $1 Par [Member]	Surplus [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income/(Loss) [Member]	Total
Balance at Dec. 31, 2013		$ 39,435	$ 6,923	$ 51,646	$ (54)	$ 34,589	$ (9,134)	$ 123,405
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		0	0	0	0	11,224	0	11,224
Other comprehensive income		0	0	0	0	0	9,375	9,375
Cash dividends on common stock		0	0	0	0	(4,027)	0	(4,027)
Preferred stock dividends		0	0	0	0	(394)	0	(394)
Balance at Dec. 31, 2014		39,435	6,923	51,646	(54)	41,392	241	139,583
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		0	0	0	0	14,505	0	14,505
Reclassification of treasury stock under the LBCA	[1]	0	(3)	0	54	(51)	0	0
Other comprehensive income		0	0	0	0	0	(1,142)	(1,142)
Preferred stock redeemed, Series C		(39,435)	0	0	0	0	0	(39,435)
Common stock issued in initial public offering, 689,172 shares	[2]	0	689	9,938	0	(1,283)	0	9,344
Cash dividends on common stock		0	0	0	0	(4,247)	0	(4,247)
Preferred stock dividends		0	0	0	0	(384)	0	(384)
Balance at Dec. 31, 2015		0	7,609	61,584	0	49,932	(901)	118,224
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		0	0	0	0	14,093	0	14,093
Other comprehensive income		0	0	0	0	0	(3,098)	(3,098)
Cash dividends on common stock		0	0	0	0	(4,870)	0	(4,870)
Preferred stock dividends								0
Balance at Dec. 31, 2016		$ 0	$ 7,609	$ 61,584	$ 0	$ 59,155	$ (3,999)	$ 124,349
[1]	Effective January 1, 2015, companies incorporated under Louisiana law became subject to the Louisiana Business Corporation Act (which replaces the Louisiana Business Corporation Law). Provisions of the Louisiana Business Corporation Act eliminate the concept of treasury stock and provide that shares reacquired by a company are to be treated as authorized but unissued shares. As a result of this change in law, shares previously classified as treasury stock were reclassified as a reduction to issued shares of common stock in the consolidated financial statements as of June 30, 2015, reducing the stated value of common stock and retained earnings.
[2]	All share and per share amounts reflect the ten percent stock dividend paid December 17, 2015 to shareholders of record as of December 10, 2015.

CONSOLIDATED STATEMENTS OF CHA8

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares		1 Months Ended	12 Months Ended
		Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, par value (in dollars per share)		$ 1	$ 1	$ 1	$ 1
Cash dividends per share (in dollars per share)	[1]		$ 0.64	$ 0.60	0.58
Common stock issued in initial public offering (in shares)				689,172
Common stock, dividend paid percentage		10.00%
Common stock, dividend paid date			Dec. 17, 2015
Common stock, dividend record date			Dec. 10, 2015
Series C Preferred Stock $1,000 Par [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Preferred stock, par value (in dollars per share)		$ 1,000	$ 1,000	$ 1,000	$ 1,000
[1]	All share amounts have been restated to reflect the ten percent stock dividend paid December 17, 2015 to shareholders of record as of December 10, 2015.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities:
Net income	$ 14,093	$ 14,505	$ 11,224
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	3,705	3,864	1,962
Depreciation and amortization	2,190	1,995	2,143
Amortization/Accretion of investments	2,239	2,036	2,164
Gain on sale/call of securities	(3,799)	(3,300)	(295)
Other than temporary impairment charge on securities	60	175	0
Gain on sale of assets	(76)	(6)	(17)
Repossessed asset write downs, gain and losses on dispositions	243	411	665
FHLB stock dividends	(6)	(4)	(4)
Net decrease in loans held for sale	0	0	88
Change in other assets and liabilities, net	3,563	(2,461)	(1,140)
Net Cash Provided by Operating Activities	22,212	17,215	16,790
Cash Flows From Investing Activities:
Funds invested in certificates of deposit	0	0	(10,000)
Proceeds from maturities, calls and sales of certificates of deposit	1,001	9,250	500
Proceeds from maturities and calls of HTM securities	85,875	72,036	8,279
Proceeds from maturities, calls and sales of AFS securities	1,000,905	723,249	535,167
Funds invested in HTM securities	(18,563)	(48,318)	0
Funds Invested in AFS securities	(1,024,632)	(650,698)	(538,209)
Proceeds from sale/redemption of Federal Home Loan Bank stock	0	3,554	4,169
Funds invested in Federal Home Loan Bank stock	(875)	(2,864)	(3,950)
Net increase in loans	(109,467)	(56,000)	(92,697)
Purchases of premises and equipment	(4,109)	(4,400)	(1,668)
Proceeds from sales of premises and equipment	983	4	375
Proceeds from sales of other real estate owned	1,098	1,394	3,049
Net Cash (Used In) Provided By Investing Activities	(67,784)	47,207	(94,985)
Cash Flows From Financing Activities:
Net increase (decrease) in deposits	30,311	(75,969)	68,740
Net increase (decrease) in federal funds purchased and short-term borrowings	4,700	0	(3,988)
Proceeds from long-term borrowings, net of costs	0	24,969	1,555
Repayment of long-term borrowings	(3,730)	(600)	(600)
Proceeds from junior subordinated debentures, net of costs	0	14,597	0
Issuance of common stock, net of costs	0	9,344	0
Redemption of preferred stock	0	(39,435)	0
Dividends paid	(4,870)	(4,631)	(4,421)
Net Cash Provided By (Used in) Financing Activities	26,411	(71,725)	61,286
Net (Decrease) Increase in Cash and Cash Equivalents	(19,161)	(7,303)	(16,909)
Cash and Cash Equivalents at the Beginning of the Period	37,272	44,575	61,484
Cash and Cash Equivalents at the End of the Period	18,111	37,272	44,575
Noncash Activities:
Loans transferred to foreclosed assets	123	1,184	2,330
Cash Paid During the Period:
Interest on deposits and borrowed funds	9,916	8,898	9,569
Income taxes	$ 3,000	$ 8,400	$ 4,500

Business and Summary of Signifi

Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Business and Summary of Significant Accounting Policies [Abstract]
Business and Summary of Significant Accounting Policies	Note 1. Business and Summary of Significant Accounting Policies Business First Guaranty Bancshares, Inc. ("First Guaranty" or the "Company") is a Louisiana corporation headquartered in Hammond, LA. First Guaranty owns all of the outstanding shares of common stock of First Guaranty Bank. First Guaranty Bank (the "Bank") is a Louisiana state-chartered commercial bank that provides a diversified range of financial services to consumers and businesses in the communities in which it operates. These services include consumer and commercial lending, mortgage loan origination, the issuance of credit cards and retail banking services. The Bank also maintains an investment portfolio comprised of government, government agency, corporate, and municipal securities. The Bank has twenty-one banking offices, including one drive-up banking facility, and twenty-seven automated teller machines (ATMs) in Southeast, Southwest and North Louisiana. Summary of significant accounting policies The accounting and reporting policies of First Guaranty conform to generally accepted accounting principles and to predominant accounting practices within the banking industry. The more significant accounting and reporting policies are as follows: Consolidation The consolidated financial statements include the accounts of First Guaranty Bancshares, Inc., and its wholly owned subsidiary, First Guaranty Bank. All significant intercompany balances and transactions have been eliminated in consolidation. Acquisition Accounting Acquisitions are accounted for under the purchase method of accounting. Purchased assets, including identifiable intangibles, and assumed liabilities are recorded at their respective acquisition date fair values. If the fair value of net assets purchased exceeds the consideration given, a gain on acquisition is recognized. If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Fair values are subject to refinement for up to one year after the closing date of an acquisition as information relative to closing date fair values becomes available. Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date with no carryover of the related allowance for loan losses. See Acquired Loans section below for accounting policy regarding loans acquired in a business combination. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expense during the reporting periods. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and the valuation of investment securities. In connection with the determination of the allowance for loan losses and real estate owned, First Guaranty obtains independent appraisals for significant properties. Cash and cash equivalents For purposes of reporting cash flows, cash and cash equivalents are defined as cash, due from banks, interest-bearing demand deposits with banks and federal funds sold with maturities of three months or less. Securities First Guaranty reviews its financial position, liquidity and future plans in evaluating the criteria for classifying investment securities. Debt securities that Management has the ability and intent to hold to maturity are classified as held to maturity and carried at cost, adjusted for amortization of premiums and accretion of discounts using methods approximating the interest method. Securities available for sale are stated at fair value. The unrealized difference, if any, between amortized cost and fair value of these AFS securities is excluded from income and is reported, net of deferred taxes, in accumulated other comprehensive income as a part of shareholders' equity. Details of other comprehensive income are reported in the consolidated statements of comprehensive income. Realized gains and losses on securities are computed based on the specific identification method and are reported as a separate component of other income. Amortization of premiums and discounts is included in interest income. Discounts and premiums related to debt securities are amortized using the effective interest rate method. Management evaluates securities for other-than-temporary impairment ("OTTI") at least on a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. In estimating other-than-temporary losses, management considers the length of time and extent that fair value has been less than cost and the financial condition and near term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of impairment is split into two components as follows: 1) OTTI related to credit loss, which must be recognized in the income statement and 2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. For equity securities, the entire amount of impairment is recognized through earnings. Loans held for sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or estimated fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to income. Loans held for sale have primarily been fixed rate single-family residential mortgage loans under contract to be sold in the secondary market. In most cases, loans in this category are sold within thirty days. Buyers generally have recourse to return a purchased loan under limited circumstances. Recourse conditions may include early payment default, breach of representations or warranties and documentation deficiencies. Mortgage loans held for sale are generally sold with the mortgage servicing rights released. Gains or losses on sales of mortgage loans are recognized based on the differences between the selling price and the carrying value of the related mortgage loans sold. Loans Loans are stated at the principal amounts outstanding, net of unearned income and deferred loan fees. In addition to loans issued in the normal course of business, overdrafts on customer deposit accounts are considered to be loans and reclassified as such. Interest income on all classifications of loans is calculated using the simple interest method on daily balances of the principal amount outstanding. Accrual of interest is discontinued on a loan when Management believes, after considering economic and business conditions and collection efforts, the borrower's financial condition is such that reasonable doubt exists as to the full and timely collection of principal and interest. This evaluation is made for all loans that are 90 days or more contractually past due. When a loan is placed in nonaccrual status, all interest previously accrued but not collected is reversed against current period interest income. Income on such loans is then recognized only to the extent that cash is received and where the future collection of interest and principal is probable. Loans are returned to accrual status when, in the judgment of Management, all principal and interest amounts contractually due are reasonably assured to be collected within a reasonable time frame and when the borrower has demonstrated payment performance of cash or cash equivalents; generally for a period of six months. All loans, except mortgage loans, are considered past due if they are past due 30 days. Mortgage loans are considered past due when two consecutive payments have been missed. Loans that are past due 90-120 days and deemed uncollectible are charged-off. The loan charge off is a reduction of the allowance for loan losses. Troubled Debt Restructurings (TDRs) TDRs are loans in which the borrower is experiencing financial difficulty at the time of restructuring, and the Bank has granted a concession to the borrower. TDRs are undertaken in order to improve the likelihood of recovery on the loan and may take the form of modifications made with the stated interest rate lower than the current market rate for new debt with similar risk, other modifications to the structure of the loan that fall outside of normal underwriting policies and procedures, or in limited circumstances forgiveness of principal and / or interest. TDRs can involve loans remaining on non-accrual, moving to non-accrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. TDRs are subject to policies governing accrual and non-accrual evaluation consistent with all other loans as discussed in the "Loans" section above. All loans with the TDR designation are considered to be impaired, even if they are accruing. First Guaranty's policy is to evaluate TDRs that have subsequently been restructured and returned to market terms after 12 months of performance. The evaluation includes a review of the loan file and analysis of the credit to assess the loan terms, including interest rate to insure such terms are consistent with market terms. The loan terms are compared to a sampling of loans with similar terms and risk characteristics, including loans originated by First Guaranty and loans lost to a competitor. The sample provides a guide to determine market terms pursuant to ASC 310-40-50-2. The loan is also evaluated at that time for impairment A loan determined to be restructured to market terms and not considered impaired will no longer be disclosed as a TDR in the years following the restructuring. These loans will continue to be individually evaluated for impairment. A loan determined to either be restructured to below market terms or to be impaired will remain a TDR. Credit Quality First Guaranty's credit quality indicators are pass, special mention, substandard, and doubtful. Loans included in the pass category are performing loans with satisfactory debt coverage ratios, collateral, payment history, and documentation requirements. Special mention loans have potential weaknesses that deserve close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects. Borrowers may be experiencing adverse operating trends (declining revenues or margins) or an ill proportioned balance sheet (e.g., increasing inventory without an increase in sales, high leverage, tight liquidity). Adverse economic or market conditions, such as interest rate increases or the entry of a new competitor, may also support a special mention rating. Nonfinancial reasons include management problems, pending litigation, an ineffective loan agreement or other material structural weakness, and any other significant deviation from prudent lending practices. A substandard loan is inadequately protected by the paying capacity of the obligor or of the collateral pledged, if any. Loans classified as substandard have a well-defined weakness. They are characterized by the distinct possibility that First Guaranty will sustain some loss if the deficiencies are not corrected. These loans require more intensive supervision. Substandard loans are generally characterized by current or expected unprofitable operations, inadequate debt service coverage, inadequate liquidity, or marginal capitalization. Repayment may depend on collateral or other credit risk mitigates. For some substandard loans, the likelihood of full collection of interest and principal may be in doubt and interest is no longer accrued. Consumer loans that are 90 days or more past due or that are nonaccrual are considered substandard. Doubtful loans have the weaknesses of substandard loans with the additional characteristic that the weaknesses make collection or liquidation in full questionable and there is a high probability of loss based on currently existing facts, conditions and values. A loan is considered impaired when, based on current information and events, it is probable that First Guaranty will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by Management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower's prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial and construction loans by either the present value of expected future cash flows discounted at the loan's effective interest rate, the loan's obtainable market price or the fair value of the collateral if the loan is collateral dependent. This process is only applied to impaired loans or relationships in excess of $250,000. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, individual consumer and residential loans are not separately identified for impairment disclosures, unless such loans are the subject of a restructuring agreement. Loans that have been restructured in a troubled debt restructuring will continue to be evaluated individually for impairment, including those no longer requiring disclosure. Acquired Loans Loans are recorded at estimated fair value on their purchase date with no carryover of the related allowance for loan losses. Acquired loans are segregated between those with deteriorated credit quality at acquisition and those deemed as performing. To make this determination, Management considers such factors as past due status, nonaccrual status, credit risk ratings, interest rates and collateral position. The fair value of acquired loans deemed performing is determined by discounting cash flows, both principal and interest, for each pool at prevailing market interest rates as well as consideration of inherent potential losses. The difference between the fair value and principal balances due at acquisition date, the fair value discount, is accreted into income over the estimated life of each loan pool. Loans acquired in a business combination are recorded at their estimated fair value on their purchase date with no carryover of the related allowance for loan losses. Performing acquired loans are subsequently evaluated for any required allowance at each reporting date. An allowance for loan losses is calculated using a similar methodology for originated loans. Loan fees and costs Nonrefundable loan origination and commitment fees and direct costs associated with originating loans are deferred and recognized over the lives of the related loans as an adjustment to the loans' yield using the level yield method. Allowance for loan losses The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged against the allowance for loan losses when Management believes that the collectability of the principal is unlikely. The allowance, which is based on evaluation of the collectability of loans and prior loan loss experience, is an amount that, in the opinion of Management, reflects the risks inherent in the existing loan portfolio and exists at the reporting date. The evaluations take into consideration a number of subjective factors including changes in the nature and volume of the loan portfolio, historical losses, overall portfolio quality, review of specific problem loans, current economic conditions that may affect a borrower's ability to pay, adequacy of loan collateral and other relevant factors. In addition, regulatory agencies, as an integral part of their examination process, periodically review the estimated losses on loans. Such agencies may require additional recognition of losses based on their judgments about information available to them at the time of their examination. The following are general credit risk factors that affect First Guaranty's loan portfolio segments. These factors do not encompass all risks associated with each loan category. Construction and land development loans have risks associated with interim construction prior to permanent financing and repayment risks due to the future sale of developed property. Farmland and agricultural loans have risks such as weather, government agricultural policies, fuel and fertilizer costs, and market price volatility. 1-4 family, multi-family, and consumer credits are strongly influenced by employment levels, consumer debt loads and the general economy. Non-farm non-residential loans include both owner occupied real estate and non-owner occupied real estate. Common risks associated with these properties is the ability to maintain tenant leases and keep lease income at a level able to service required debt and operating expenses. Commercial and industrial loans generally have non-real estate secured collateral which requires closer monitoring than real estate collateral. Although Management uses available information to recognize losses on loans, because of uncertainties associated with local economic conditions, collateral values and future cash flows on impaired loans, it is reasonably possible that a material change could occur in the allowance for loan losses in the near term. However, the amount of the change that is reasonably possible cannot be estimated. The evaluation of the adequacy of loan collateral is often based upon estimates and appraisals. Because of changing economic conditions, the valuations determined from such estimates and appraisals may also change. Accordingly, First Guaranty may ultimately incur losses that vary from Management's current estimates. Adjustments to the allowance for loan losses will be reported in the period such adjustments become known or can be reasonably estimated. All loan losses are charged to the allowance for loan losses when the loss actually occurs or when the collectability of the principal is unlikely. Recoveries are credited to the allowance at the time of recovery. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as doubtful, substandard, and impaired. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. Also, a specific reserve is allocated for syndicated loans. The general component covers non-classified loans and special mention loans and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect the estimate of probable losses. The allowance for loan losses is reviewed on a monthly basis. The monitoring of credit risk also extends to unfunded credit commitments, such as unused commercial credit lines and letters of credit. A reserve is established as needed for estimates of probable losses on such commitments. Goodwill and intangible assets Goodwill and intangible assets deemed to have indefinite lives are subject to annual impairment tests. First Guaranty's goodwill is tested for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Adverse changes in the economic environment, declining operations, or other factors could result in a decline in the implied fair value of goodwill. If the implied fair value is less than the carrying amount, a loss would be recognized in other non-interest expense to reduce the carrying amount to implied fair value of goodwill. The goodwill impairment test includes two steps that are preceded by a, "step zero", qualitative test. The qualitative test allows Management to assess whether qualitative factors indicate that it is more likely than not that impairment exists. If it is not more likely than not that impairment exists, then no impairment exists and the two step quantitative test would not be necessary. These qualitative indicators include factors such as earnings, share price, market conditions, etc. If the qualitative factors indicate that it is more likely than not that impairment exists, then the two step quantitative test would be necessary. Step one is used to identify potential impairment and compares the estimated fair value of a reporting unit with its carrying amount, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. If the carrying amount of a reporting unit exceeds its estimated fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. Step two of the goodwill impairment test compares the implied estimated fair value of reporting unit goodwill with the carrying amount of that goodwill. If the carrying amount of goodwill for that reporting unit exceeds the implied fair value of that unit's goodwill, an impairment loss is recognized in an amount equal to that excess. Identifiable intangible assets are acquired assets that lack physical substance but can be distinguished from goodwill because of contractual or legal rights or because the assets are capable of being sold or exchanged either on their own or in combination with the related contract, asset or liability. First Guaranty's intangible assets primarily relate to core deposits. These core deposit intangibles are amortized on a straight-line basis over terms ranging from seven to fifteen years. Management periodically evaluates whether events or circumstances have occurred that impair this deposit intangible. Premises and equipment Premises and equipment are stated at cost, less accumulated depreciation. Depreciation is computed for financial reporting purposes using the straight-line method over the estimated useful lives of the respective assets as follows: Buildings and improvements 10-40 years Equipment, fixtures and automobiles 3-10 years Expenditures for renewals and betterments are capitalized and depreciated over their estimated useful lives. Repairs, maintenance and minor improvements are charged to operating expense as incurred. Gains or losses on disposition, if any, are recorded as a separate line item in noninterest income on the Statements of Income . Other real estate Other real estate includes properties acquired through foreclosure or acceptance of deeds in lieu of foreclosure. These properties are recorded at the lower of the recorded investment in the property or its fair value less the estimated cost of disposition. Any valuation adjustments required prior to foreclosure are charged to the allowance for loan losses. Subsequent to foreclosure, losses on the periodic revaluation of the property are charged to current period earnings as other real estate expense. Costs of operating and maintaining the properties are charged to other real estate expense as incurred. Any subsequent gains or losses on dispositions are credited or charged to income in the period of disposition . Off-balance sheet financial instruments In the ordinary course of business, First Guaranty has entered into commitments to extend credit, including commitments under credit card arrangements, commitments to fund commercial real estate, construction and land development loans secured by real estate, and performance standby letters of credit. Such financial instruments are recorded when they are funded. Income taxes First Guaranty and its subsidiary file a consolidated federal income tax return on a calendar year basis. In lieu of Louisiana state income tax, the Bank is subject to the Louisiana bank shares tax, which is included in noninterest expense in First Guaranty's consolidated financial statements. With few exceptions, First Guaranty is no longer subject to U.S. federal, state or local income tax examinations for years before 2013. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the deferred tax assets or liabilities are expected to be settled or realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be utilized. Comprehensive income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the equity section of the balance sheet, such items along with net income, are components of comprehensive income. The components of other comprehensive income and related tax effects are presented in the Statements of Comprehensive Income. Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 21 for a detailed description of fair value measurements. Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (i) the assets have been isolated from First Guaranty, (ii) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (iii) First Guaranty does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Earnings per common share Earnings per share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. In December of 2015, First Guaranty issued a pro rata, 10% common stock dividend. The shares issued for the stock dividend have been retrospectively factored into the calculation of earnings per share as well as cash dividends paid on common stock and represented on the face of the financial statements. No convertible shares of First Guaranty's stock are outstanding. Operating Segments All of First Guaranty's operations are considered by management to be aggregated into one reportable operating segment. While the chief decision-makers monitor the revenue streams of the various products and services, the identifiable segments are not material. Operations are managed and financial performance is evaluated on a Company-wide basis. Reclassifications Certain reclassifications have been made to prior year end financial statements in order to conform to the classification adopted for reporting in 2016.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2016
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 2. Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, "Conforming Amendments Related to Leases". This ASU amends the codification regarding leases in order to increase transparency and comparability. The ASU requires companies to recognize lease assets and liabilities on the statement of condition and disclose key information about leasing arrangements. A lessee would recognize a liability to make lease payments and a right-of-use asset representing its right to use the leased asset for the lease term. The ASU is effective for annual and interim periods beginning after December 15, 2018. The adoption of this ASU is not expected to have a material effect on First Guaranty's Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments". This ASU amends guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. The ASU amendments require the measurement of all expected credit losses for financial assets held at the reporting date be based on historical experience, current conditions, and reasonable and supportable forecasts. The ASU requires assets held at cost basis to reflect the Company's current estimate of all expected credit losses. For available for sale debt securities, credit losses should be presented as an allowance rather than as a write-down. In addition, this ASU amends the accounting for purchased financial assets with credit deterioration. This ASU is effective for annual and interim periods beginning after December 15, 2019. We are currently evaluating the impact of the adoption of this guidance on the Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-04, "Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment". This ASU amends the guidance on impairment testing. The ASU eliminates Step 2 from the goodwill impairment test. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The ASU also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. This ASU is effective for annual and interim periods beginning after December 15, 2019. We are currently evaluating the impact of the adoption of this guidance on the Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-01, "Business Combinations: Clarifying the Definition of a Business". This ASU clarifies the definition of a business. The amendments affect all companies and other reporting organizations that must determine whether they have acquired or sold a business. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. This ASU is intended to help companies and other organizations evaluate whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU is effective for annual and interim periods beginning December 15, 2017. The adoption of this ASU is not expected to have a material effect on the Consolidated Financial Statements.

Cash and Due from Banks

Cash and Due from Banks	12 Months Ended
	Dec. 31, 2016
Cash and Due from Banks [Abstract]
Cash and Due from Banks	Note 3. Cash and Due from Banks Certain reserves are required to be maintained at the Federal Reserve Bank. There was no reserve requirement as of December 31, 2016 and 2015. At December 31, 2016 First Guaranty had only one account at correspondent banks, excluding the Federal Reserve Bank, that exceeded the FDIC insurable limit of $250,000.This account was over the insurable limit by $4,000. At December 31, 2015 First Guaranty had only one account at correspondent banks, excluding the Federal Reserve Bank, that exceeded the FDIC insurable limit of $250,000. This account was over the insurable limit by $2,000.

Securities

Securities	12 Months Ended
	Dec. 31, 2016
Securities [Abstract]
Securities	Note 4. Securities A summary comparison of securities by type at December 31, 2016 and 2015 is shown below. December 31, 2016 December 31, 2015 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale: U.S Treasuries $ 29,994 $ - $ - $ 29,994 $ 29,999 $ - $ - $ 29,999 U.S. Government Agencies 183,152 - (4,820 ) 178,332 165,364 - (1,553 ) 163,811 Corporate debt securities 132,448 1,624 (2,100 ) 131,972 105,680 2,259 (2,803 ) 105,136 Mutual funds or other equity securities 580 - (7 ) 573 580 2 - 582 Municipal bonds 28,177 100 (320 ) 27,957 47,339 899 (5 ) 48,233 Mortgage-backed securities 29,181 - (536 ) 28,645 28,891 - (283 ) 28,608 Total available-for-sale securities $ 403,532 $ 1,724 $ (7,783 ) $ 397,473 $ 377,853 $ 3,160 $ (4,644 ) $ 376,369 Held-to-maturity: U.S. Government Agencies $ 18,167 $ - $ (655 ) $ 17,512 $ 77,343 $ - $ (721 ) $ 76,622 Mortgage-backed securities 83,696 - (1,302 ) 82,394 92,409 9 (892 ) 91,526 Total held-to-maturity securities $ 101,863 $ - $ (1,957 ) $ 99,906 $ 169,752 $ 9 $ (1,613 ) $ 168,148 The scheduled maturities of securities at December 31, 2016, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to call or prepayments. Mortgage-backed securities are not due at a single maturity because of amortization and potential prepayment of the underlying mortgages. For this reason they are presented separately in the maturity table below. December 31, 2016 (in thousands) Amortized Cost Fair Value Available-for-sale: Due in one year or less $ 39,711 $ 39,772 Due after one year through five years 91,818 92,611 Due after five years through 10 years 215,615 209,970 Over 10 years 27,207 26,475 Subtotal 374,351 368,828 Mortgage-backed Securities 29,181 28,645 Total available-for-sale securities $ 403,532 $ 397,473 Held-to-maturity: Due in one year or less $ - $ - Due after one year through five years 4,998 4,953 Due after five years through 10 years 13,169 12,559 Over 10 years - - Subtotal 18,167 17,512 Mortgage-backed Securities 83,696 82,394 Total held-to-maturity securities $ 101,863 $ 99,906 The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses as of the dates indicated: At December 31, 2016 Less Than 12 Months 12 Months or More Total (in thousands) Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Available-for-sale: U.S. Treasuries 3 $ 10,997 $ - - $ - $ - 3 $ 10,997 $ - U.S. Government Agencies 54 178,331 (4,820 ) - - - 54 178,331 (4,820 ) Corporate debt securities 185 61,669 (1,613 ) 26 6,440 (487 ) 211 68,109 (2,100 ) Mutual funds or other equity securities 1 493 (7 ) - - - 1 493 (7 ) Municipal bonds 14 10,210 (320 ) - - - 14 10,210 (320 ) Mortgage-backed securities 16 28,645 (536 ) - - - 16 28,645 (536 ) Total available-for-sale securities 273 $ 290,345 $ (7,296 ) 26 $ 6,440 $ (487 ) 299 $ 296,785 $ (7,783 ) Held-to-maturity: U.S. Government Agencies 10 $ 17,512 $ (655 ) - $ - $ - 10 $ 17,512 $ (655 ) Mortgage-backed securities 48 82,394 (1,302 ) - - - 48 82,394 (1,302 ) Total held-to-maturity securities 58 $ 99,906 $ (1,957 ) - $ - $ - 58 $ 99,906 $ (1,957 ) At December 31, 2015 Less Than 12 Months 12 Months or More Total (in thousands) Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Available-for-sale: U.S. Treasuries 2 $ 9,999 $ - - $ - $ - 2 $ 9,999 $ - U.S. Government Agencies 49 116,473 (921 ) 11 47,338 (632 ) 60 163,811 (1,553 ) Corporate debt securities 112 31,414 (1,509 ) 27 5,344 (1,294 ) 139 36,758 (2,803 ) Mutual funds or other equity securities - - - - - - - - - Municipal bonds 2 679 (5 ) - - - 2 679 (5 ) Mortgage-backed securities 14 28,608 (283 ) - - - 14 28,608 (283 ) Total available-for-sale securities 179 $ 187,173 $ (2,718 ) 38 $ 52,682 $ (1,926 ) 217 $ 239,855 $ (4,644 ) Held-to-maturity: U.S. Government Agencies 16 $ 51,865 $ (404 ) 7 $ 23,852 $ (317 ) 23 $ 75,717 $ (721 ) Mortgage-backed securities 39 82,863 (892 ) - - - 39 82,863 (892 ) Total held-to-maturity securities 55 $ 134,728 $ (1,296 ) 7 $ 23,852 $ (317 ) 62 $ 158,580 $ (1,613 ) As of December 31, 2016, 357 of First Guaranty's debt securities had unrealized losses totaling 2.4% of the individual securities' amortized cost basis and 1.9% of First Guaranty's total amortized cost basis of the investment securities portfolio. 26 of the 357 securities had been in a continuous loss position for over 12 months at such date. The 26 securities had an aggregate amortized cost basis of $6.9 million and an unrealized loss of $0.5 million at December 31, 2016. Management has the intent and ability to hold these debt securities until maturity or until anticipated recovery. Securities are evaluated for other-than-temporary impairment ("OTTI") at least quarterly and more frequently when economic or market conditions warrant. Consideration is given to (i) the length of time and the extent to which the fair value has been less than cost, (ii) the financial condition and near-term prospects of the issuer, (iii) the recovery of contractual principal and interest and (iv) the intent and ability of First Guaranty to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Investment securities issued by the U.S. Government and Government sponsored agencies with unrealized losses and the amount of unrealized losses on those investment securities are the result of changes in market interest rates. First Guaranty has the ability and intent to hold these securities until recovery, which may not be until maturity. Corporate debt securities in a loss position consist primarily of corporate bonds issued by businesses in the financial, insurance, utility, manufacturing, industrial, consumer products and oil and gas industries. Two issuers have other-than-temporary impairment losses at December 31, 2016. First Guaranty believes that the remaining issuers will be able to fulfill the obligations of these securities based on evaluations described above. First Guaranty has the ability and intent to hold these securities until they recover, which could be at their maturity dates. During the years ended December 31, 2016 and 2015, First Guaranty recorded OTTI losses on available-for-sale securities as follows: (in thousands) Year Ended December 31, 2016 Year Ended December 31, 2015 Total OTTI charge realized and unrealized $ 66 $ 571 OTTI recognized in other comprehensive income (non-credit component) 6 396 Net impairment losses recognized in earnings (credit component) $ 60 $ 175 There were $0.1 million, $0.2 million, and $0 other-than-temporary impairment losses recognized on securities in 2016, 2015 and 2014, respectively. The following table presents a roll-forward of the amount of credit losses on debt securities held by First Guaranty for which a portion of OTTI was recognized in other comprehensive income for the year ended December 31, 2016 and 2015: (in thousands) Year Ended December 31, 2016 Year Ended December 31, 2015 Beginning balance of credit losses at beginning of year $ 175 $ - Other-than-temporary impairment credit losses on securities not previously OTTI 60 175 Increases for additional credit losses on securities previously determined to be OTTI - - Reduction for increases in cash flows - - Reduction due to credit impaired securities sold or fully settled (175 ) - Ending balance of cumulative credit losses recognized in earnings at end of year $ 60 $ 175 In 2016 there were no other-than-temporary impairment credit losses on securities for which we had previously recognized OTTI. The amount related to losses on securities with no previous losses amounted to $0.1 million at December 31, 2016. For securities that have indications of credit related impairment, management analyzes future expected cash flows to determine if any credit related impairment is evident. Estimated cash flows are determined using management's best estimate of future cash flows based on specific assumptions. The assumptions used to determine the cash flows were based on estimates of loss severity and credit default probabilities. Management reviews reports from credit rating agencies and public filings of issuers. The credit related impairment was related to one corporate debt security with a book balance of $0.1 million that experienced declines in its financial performance associated with the utilities industry. This corporate debt security had a non-credit related impairment of approximately $6,000. In 2015 there were no other-than-temporary impairment credit losses on securities for which we had previously recognized OTTI. The amount related to losses on securities with no previous losses amounted to $0.2 million at December 31, 2015. The credit related impairment was related to one corporate debt security with a book balance of $0.5 million that experienced declines in its financial performance associated with the mining industry. This corporate debt security had a non-credit related impairment of $0.3 million.This security was sold in 2016. A second corporate debt security had a non-credit related impairment of $0.1 million due to the fact that the issuer went private and liquidity in its debt securities was reduced. Management anticipates receipt of all scheduled cash flows for this security. Non-credit related other-than-temporary impairment losses recognized in other comprehensive income totaled $6,000 in 2016, $0.4 million in 2015, and zero in 2014. The impairment losses in 2016 were related to one available for sale corporate bond security, described above, which had original amortized cost of $0.1 million. The impairment losses in 2015 were related to two avaiable for sale corporate bond securities, described above, which had original amortized cost of $0.8 million. At December 31, 2016 and 2015 the carrying value of pledged securities totaled $368.2 million and $427.4 million, respectively. First Guaranty completed its liquidation of the common stock from a converted preferred security in the third quarter of 2015. The total gains realized on the security were $2.7 million. Gross realized gains on sales of securities were $3.6 million, $3.3 million (including the sale of the converted preferred security) and $0.2 million for the years ended December 31, 2016, 2015 and 2014, respectively. Gross realized losses were $53,000, $0.4 million and $0.2 million for the years ended December 31, 2016, 2015 and 2014. The tax applicable to these transactions amounted to $1.3 million, $1.2 million, and $0 million for 2016, 2015 and 2014, respectively. Proceeds from sales of securities classified as available-for-sale amounted to $191.0 million, $290.0 million and $109.8 million for the years ended December 31, 2016, 2015 and 2014, respectively. Net unrealized losses on available-for-sale securities included in accumulated other comprehensive income (loss) ("AOCI"), net of applicable income taxes, totaled $4.0 million at December 31, 2016. At December 31, 2015 net unrealized losses included in AOCI, net of applicable income taxes, totaled $0.9 million. During 2016 and 2015 net gains, net of tax, reclassified out of AOCI into earnings totaled $2.5 million and $2.1 million, respectively. At December 31, 2016, First Guaranty's exposure to investment securities issuers that exceeded 10% of shareholders' equity as follows: At December 31, 2016 (in thousands) Amortized Cost Fair Value U.S. Treasuries $ 29,994 $ 29,994 Federal Home Loan Bank (FHLB) 53,342 52,113 Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) 53,422 52,734 Federal National Mortgage Association (Fannie Mae-FNMA) 109,095 106,474 Federal Farm Credit Bank (FFCB) 98,337 95,562 Total $ 344,190 $ 336,877

Loans

Loans	12 Months Ended
	Dec. 31, 2016
Loans [Abstract]
Loans	Note 5. Loans The following table summarizes the components of First Guaranty's loan portfolio as of the dates indicated: December 31, 2016 December 31, 2015 (in thousands except for %) Balance As % of Category Balance As % of Category Real Estate: Construction & land development $ 84,239 8.9 % $ 56,132 6.6 % Farmland 21,138 2.2 % 17,672 2.1 % 1- 4-Family 135,211 14.2 % 129,610 15.4 % Multi-family 12,450 1.3 % 12,629 1.5 % Non-farm non-residential 417,014 43.9 % 323,363 38.3 % Total Real Estate 670,052 70.5 % 539,406 63.9 % Non-Real Estate: Agricultural 23,783 2.5 % 25,838 3.1 % Commercial and industrial 193,969 20.4 % 224,201 26.6 % Consumer and other 63,011 6.6 % 54,163 6.4 % Total Non-Real Estate 280,763 29.5 % 304,202 36.1 % Total Loans Before Unearned Income 950,815 100.0 % 843,608 100.0 % Unearned income (1,894 ) (2,025 ) Total Loans Net of Unearned Income $ 948,921 $ 841,583 The following table summarizes fixed and floating rate loans by contractual maturity, excluding nonaccrual loans, as of December 31, 2016 and December 31, 2015 unadjusted for scheduled principal payments, prepayments, or repricing opportunities. The average life of the loan portfolio may be substantially less than the contractual terms when these adjustments are considered. December 31, 2016 December 31, 2015 (in thousands) Fixed Floating Total Fixed Floating Total One year or less $ 97,713 $ 51,965 $ 149,678 $ 86,975 $ 48,111 $ 135,086 One to five years 352,000 206,676 558,676 315,685 246,374 562,059 Five to 15 years 115,691 46,116 161,807 49,197 31,456 80,653 Over 15 years 53,150 5,830 58,980 36,438 9,333 45,771 Subtotal $ 618,554 $ 310,587 929,141 $ 488,295 $ 335,274 823,569 Nonaccrual loans 21,674 20,039 Total Loans Before Unearned Income 950,815 843,608 Unearned income (1,894 ) (2,025 ) Total Loans Net of Unearned Income $ 948,921 $ 841,583 As of December 31, 2016, $127.7 million of floating rate loans were at their interest rate floor. At December 31, 2015, $132.9 million of floating rate loans were at the floor rate. Nonaccrual loans have been excluded from these totals. The following tables present the age analysis of past due loans for the periods indicated: As of December 31, 2016 (in thousands) 30-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Recorded Investment 90 Days Accruing Real Estate: Construction & land development $ 173 $ 585 $ 758 $ 83,481 $ 84,239 $ 34 Farmland 234 105 339 20,799 21,138 - 1 - 4-family 1,108 2,387 3,495 131,716 135,211 145 Multi-family - 5,014 5,014 7,436 12,450 - Non-farm non-residential 1,618 2,753 4,371 412,643 417,014 - Total Real Estate 3,133 10,844 13,977 656,075 670,052 179 Non-Real Estate: Agricultural 64 1,958 2,022 21,761 23,783 - Commercial and industrial 552 8,070 8,622 185,347 193,969 - Consumer and other 182 981 1,163 61,848 63,011 - Total Non-Real Estate 798 11,009 11,807 268,956 280,763 - Total Loans Before Unearned Income $ 3,931 $ 21,853 $ 25,784 $ 925,031 950,815 $ 179 Unearned income (1,894 ) Total Loans Net of Unearned Income $ 948,921 As of December 31, 2015 (in thousands) 30-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Recorded Investment 90 Days Accruing Real Estate: Construction & land development $ 12 $ 558 $ 570 $ 55,562 $ 56,132 $ - Farmland - 136 136 17,536 17,672 19 1 - 4-family 2,546 4,929 7,475 122,135 129,610 391 Multi-family - 9,045 9,045 3,584 12,629 - Non-farm non-residential 1,994 2,934 4,928 318,435 323,363 - Total Real Estate 4,552 17,602 22,154 517,252 539,406 410 Non-Real Estate: Agricultural 2,346 2,628 4,974 20,864 25,838 - Commercial and industrial 314 48 362 223,839 224,201 - Consumer and other 965 171 1,136 53,027 54,163 - Total Non-Real Estate 3,625 2,847 6,472 297,730 304,202 - Total Loans Before Unearned Income $ 8,177 $ 20,449 $ 28,626 $ 814,982 843,608 $ 410 Unearned income (2,025 ) Total Loans Net of Unearned Income $ 841,583 The tables above include $21.7 million and $20.0 million of nonaccrual loans for December 31, 2016 and 2015, respectively. See the tables below for more detail on nonaccrual loans. The following is a summary of nonaccrual loans by class for the periods indicated: As of December 31, (in thousands) 2016 2015 Real Estate: Construction & land development $ 551 $ 558 Farmland 105 117 1 - 4-family 2,242 4,538 Multi-family 5,014 9,045 Non-farm non-residential 2,753 2,934 Total Real Estate 10,665 17,192 Non-Real Estate: Agricultural 1,958 2,628 Commercial and industrial 8,070 48 Consumer and other 981 171 Total Non-Real Estate 11,009 2,847 Total Nonaccrual Loans $ 21,674 $ 20,039 The following table identifies the credit exposure of the loan portfolio by specific credit ratings for the periods indicated: As of December 31, 2016 As of December 31, 2015 (in thousands) Pass Special Mention Substandard Doubtful Total Pass Special Mention Substandard Doubtful Total Real Estate: Construction & land development $ 79,069 $ 1,162 $ 4,008 $ - $ 84,239 $ 51,681 $ 386 $ 4,065 $ - $ 56,132 Farmland 20,652 381 105 - 21,138 17,554 - 118 - 17,672 1 - 4-family 123,191 5,460 6,560 - 135,211 115,878 6,425 7,307 - 129,610 Multi-family 4,268 1,132 7,050 - 12,450 3,584 - 9,045 - 12,629 Non-farm non-residential 392,355 6,406 18,253 - 417,014 296,682 3,288 23,393 - 323,363 Total Real Estate 619,535 14,541 35,976 - 670,052 485,379 10,099 43,928 - 539,406 Non-Real Estate: Agricultural 20,890 920 1,973 - 23,783 20,860 4 4,974 - 25,838 Commercial and industrial 182,381 850 3,008 7,730 193,969 214,184 471 9,546 - 224,201 Consumer and other 60,582 1,394 1,035 - 63,011 53,779 178 206 - 54,163 Total Non-Real Estate 263,853 3,164 6,016 7,730 280,763 288,823 653 14,726 - 304,202 Total Loans Before Unearned Income $ 883,388 $ 17,705 $ 41,992 $ 7,730 950,815 $ 774,202 $ 10,752 $ 58,654 $ - 843,608 Unearned income (1,894 ) (2,025 ) Total Loans Net of Unearned Income $ 948,921 $ 841,583

Allowance for Loan Losses

Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2016
Allowance for Loan Losses [Abstract]
Allowance for Loan Losses	Note 6. Allowance for Loan Losses A summary of changes in the allowance for loan losses, by loan type, for the years ended December 31, 2016, 2015 and 2014 are as follows: As of December 31, 2016 2015 (in thousands) Beginning Allowance (12/31/15) Charge-offs Recoveries Provision Ending Allowance (12/31/16) Beginning Allowance (12/31/14) Charge-offs Recoveries Provision Ending Allowance (12/31/15) Real Estate: Construction & land development $ 962 $ - $ 4 $ 266 $ 1,232 $ 702 $ (559 ) $ 5 $ 814 $ 962 Farmland 54 - - (35 ) 19 21 - - 33 54 1 - 4-family 1,771 (244 ) 45 (368 ) 1,204 2,131 (410 ) 94 (44 ) 1,771 Multi-family 557 - 401 (367 ) 591 813 (947 ) 46 645 557 Non-farm non-residential 3,298 (1,373 ) 16 1,510 3,451 2,713 (1,137 ) 5 1,717 3,298 Total Real Estate 6,642 (1,617 ) 466 1,006 6,497 6,380 (3,053 ) 150 3,165 6,642 Non-Real Estate: Agricultural 16 (83 ) 113 28 74 293 (491 ) 3 211 16 Commercial and industrial 2,527 (579 ) 146 1,449 3,543 1,797 (79 ) 315 494 2,527 Consumer and other 230 (635 ) 183 1,194 972 371 (550 ) 151 258 230 Unallocated - - - 28 28 264 - - (264 ) - Total Non-Real Estate 2,773 (1,297 ) 442 2,699 4,617 2,725 (1,120 ) 469 699 2,773 Total $ 9,415 $ (2,914 ) $ 908 $ 3,705 $ 11,114 $ 9,105 $ (4,173 ) $ 619 $ 3,864 $ 9,415 As of December 31, 2014 (in thousands) Beginning Allowance (12/31/13) Charge-offs Recoveries Provision Ending Allowance (12/31/14) Real Estate: Construction & land development $ 1,530 $ (1,032 ) $ 6 $ 198 $ 702 Farmland 17 - - 4 21 1 - 4-family 1,974 (589 ) 99 647 2,131 Multi-family 376 - 49 388 813 Non-farm non-residential 3,607 (1,515 ) 9 612 2,713 Total Real Estate 7,504 (3,136 ) 163 1,849 6,380 Non-Real Estate: Agricultural 46 (2 ) 1 248 293 Commercial and industrial 2,176 (266 ) 118 (231 ) 1,797 Consumer and other 208 (289 ) 199 253 371 Unallocated 421 - - (157 ) 264 Total Non-Real Estate 2,851 (557 ) 318 113 2,725 Total $ 10,355 $ (3,693 ) $ 481 $ 1,962 $ 9,105 Negative provisions are caused by changes in the composition and credit quality of the loan portfolio. The result is an allocation of the loan loss reserve from one category to another. A summary of the allowance and loans individually and collectively evaluated for impairment are as follows: As of December 31, 2016 (in thousands) Allowance Individually Evaluated for Impairment Allowance Collectively Evaluated for Impairment Total Allowance for Credit Losses Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Total Loans before Unearned Income Real Estate: Construction & land development $ - $ 1,232 $ 1,232 $ 361 $ 83,878 $ 84,239 Farmland - 19 19 - 21,138 21,138 1 - 4-family 8 1,196 1,204 1,130 134,081 135,211 Multi-family 164 427 591 5,014 7,436 12,450 Non-farm non-residential 247 3,204 3,451 10,803 406,211 417,014 Total Real Estate 419 6,078 6,497 17,308 652,744 670,052 Non-Real Estate: Agricultural 11 63 74 1,614 22,169 23,783 Commercial and industrial 2,375 1,168 3,543 8,965 185,004 193,969 Consumer and other 193 779 972 924 62,087 63,011 Unallocated - 28 28 - - - Total Non-Real Estate 2,579 2,038 4,617 11,503 269,260 280,763 Total $ 2,998 $ 8,116 $ 11,114 $ 28,811 $ 922,004 950,815 Unearned Income (1,894 ) Total Loans Net of Unearned Income $ 948,921 As of December 31, 2015 (in thousands) Allowance Individually Evaluated for Impairment Allowance Collectively Evaluated for Impairment Total Allowance for Credit Losses Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Total Loans before Unearned Income Real Estate: Construction & land development $ - $ 962 $ 962 $ 368 $ 55,764 $ 56,132 Farmland - 54 54 - 17,672 17,672 1 - 4-family 611 1,160 1,771 3,049 126,561 129,610 Multi-family 454 103 557 9,045 3,584 12,629 Non-farm non-residential 1,298 2,000 3,298 13,646 309,717 323,363 Total Real Estate 2,363 4,279 6,642 26,108 513,298 539,406 Non-Real Estate: Agricultural - 16 16 4,863 20,975 25,838 Commercial and industrial - 2,527 2,527 - 224,201 224,201 Consumer and other - 230 230 171 53,992 54,163 Unallocated - - - - - - Total Non-Real Estate - 2,773 2,773 5,034 299,168 304,202 Total $ 2,363 $ 7,052 $ 9,415 $ 31,142 $ 812,466 843,608 Unearned Income (2,025 ) Total Loans Net of Unearned Income $ 841,583 As of December 31, 2016, 2015 and 2014, First Guaranty had loans totaling $21.7 million, $20.0 million and $12.2 million, respectively, not accruing interest. As of December 31, 2016, 2015 and 2014, First Guaranty had loans past due 90 days or more and still accruing interest totaling $0.2 million, $0.4 million and $0.6 million, respectively. The average outstanding balance of nonaccrual loans in 2016 was $22.5 million compared to $14.9 million in 2015 and $13.8 million in 2014. Included in the above table is a loan for $5.3 million at December 31, 2015, that was not considered impaired but was still individually evaluated for impairment since it was formally a restructured credit that subsequently return to market terms. As of December 31, 2016, First Guaranty has no outstanding commitments to advance additional funds in connection with impaired loans. The following is a summary of impaired loans by class at December 31, 2016: As of December 31, 2016 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Interest Income Cash Basis Impaired Loans with no related allowance: Real Estate: Construction & land development $ 361 $ 823 $ - $ 363 $ - $ - Farmland - - - - - - 1 - 4-family 863 1,196 - 1,044 49 48 Multi-family - - - - - - Non-farm non-residential 8,501 9,430 - 8,949 196 175 Total Real Estate 9,725 11,449 - 10,356 245 223 Non-Real Estate: Agricultural 1,603 1,742 - 1,377 30 - Commercial and industrial - - - - - - Consumer and other 686 685 - 724 18 12 Total Non-Real Estate 2,289 2,427 - 2,101 48 12 Total Impaired Loans with no related allowance 12,014 13,876 - 12,457 293 235 Impaired Loans with an allowance recorded: Real estate: Construction & land development - - - - - - Farmland - - - - - - 1 - 4-family 267 303 8 279 - - Multi-family 5,014 5,305 164 5,169 - - Non-farm non-residential 2,302 2,296 247 2,334 119 113 Total Real Estate 7,583 7,904 419 7,782 119 113 Non-Real Estate: Agricultural 11 11 11 11 - - Commercial and industrial 8,965 9,117 2,375 9,379 72 72 Consumer and other 238 244 193 289 8 7 Total Non-Real Estate 9,214 9,372 2,579 9,679 80 79 Total Impaired Loans with an allowance recorded 16,797 17,276 2,998 17,461 199 192 Total Impaired Loans $ 28,811 $ 31,152 $ 2,998 $ 29,918 $ 492 $ 427 The following is a summary of impaired loans by class at December 31, 2015: As of December 31, 2015 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Interest Income Cash Basis Impaired Loans with no related allowance: Real Estate: Construction & land development $ 368 $ 823 $ - $ 825 $ 41 $ 44 Farmland - - - - - - 1 - 4-family 1,054 1,358 - 1,354 79 84 Multi-family 3,728 4,240 - 4,305 254 72 Non-farm non-residential 3,637 4,116 - 4,124 165 147 Total Real Estate 8,787 10,537 - 10,608 539 347 Non-Real Estate: Agricultural 4,863 5,019 - 5,036 300 300 Commercial and industrial - - - - - - Consumer and other 171 317 - 335 27 20 Total Non-Real Estate 5,034 5,336 - 5,371 327 320 Total Impaired Loans with no related allowance 13,821 15,873 - 15,979 866 667 Impaired Loans with an allowance recorded: Real estate: Construction & land development - - - - - - Farmland - - - - - - 1 - 4-family 1,995 2,144 611 2,079 103 125 Multi-family - - - - - - Non-farm non-residential 10,009 10,841 1,298 11,035 566 569 Total Real Estate 12,004 12,985 1,909 13,114 669 694 Non-Real Estate: Agricultural - - - - - - Commercial and industrial - - - - - - Consumer and other - - - - - - Total Non-Real Estate - - - - - - Total Impaired Loans with an allowance recorded 12,004 12,985 1,909 13,114 669 694 Total Impaired Loans $ 25,825 $ 28,858 $ 1,909 $ 29,093 $ 1,535 $ 1,361 Troubled Debt Restructurings A Troubled Debt Restructuring ("TDR") is a debt restructuring in which the creditor for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider. The modifications to First Guaranty's TDRs were concessions on the interest rate charged. The effect of the modifications to First Guaranty was a reduction in interest income. These loans were evaluated in First Guaranty's reserve for loan losses. In 2016, there were no credit relationships that were restructured in a troubled debt restructuring. In 2015, there was one credit relationship in the amount of $0.4 million that was restructured in a troubled debt restructuring. The relationship was secured by raw land. The relationship was placed on interest only with a reduction in scheduled amortization payments and contractual interest rate. The following table is an age analysis of TDRs as of December 31, 2016 and December 31, 2015: Troubled Debt Restructurings December 31, 2016 December 31, 2015 Accruing Loans Accruing Loans (in thousands) Current 30-89 Days Past Due Nonaccrual Total TDRs Current 30-89 Days Past Due Nonaccrual Total TDRs Real Estate: Construction & land development $ - $ - $ 361 $ 361 $ - $ - $ 368 $ 368 Farmland - - - - - - - - 1 - 4-family - - - - - - 1,702 1,702 Multi-family - - - - - - - - Non-farm non-residential 2,987 - 100 3,087 3,431 - 206 3,637 Total Real Estate 2,987 - 461 3,448 3,431 - 2,276 5,707 Non-Real Estate: Agricultural - - - - - - - - Commercial and industrial - - - - - - - - Consumer and other - - - - - - - - Total Non-Real Estate - - - - - - - - Total $ 2,987 $ - $ 461 $ 3,448 $ 3,431 $ - $ 2,276 $ 5,707 The following table discloses TDR activity for the twelve months ended December 31, 2016. Trouble Debt Restructured Loans Activity Twelve Months Ended December 31, 2016 (in thousands) Beginning balance (December 31, 2015) New TDRs Charge-offs post-modification Transferred to ORE Paydowns Construction to permanent financing Restructured to market terms Other adjustments Ending balance (December 31, 2016) Real Estate: Construction & land development $ 368 $ - $ - $ - $ (6 ) $ - $ - $ (1 ) $ 361 Farmland - - - - - - - - - 1 - 4-family 1,702 - - - (32 ) - (1,670 ) - - Multi-family - - - - - - - - - Non-farm non-residential 3,637 - (111 ) - (3 ) - (441 ) 5 3,087 Total Real Estate 5,707 - (111 ) - (41 ) - (2,111 ) 4 3,448 Non-Real Estate: Agricultural - - - - - - - - - Commercial and industrial - - - - - - - - - Consumer and other - - - - - - - - - Total Non-Real Estate - - - - - - - - - Total Impaired Loans with no related allowance $ 5,707 $ - $ (111 ) $ - $ (41 ) $ - $ (2,111 ) $ 4 $ 3,448 There were no commitments to lend additional funds to debtors whose terms have been modified in a troubled debt restructuring at December 31, 2016.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2016
Premises and Equipment [Abstract]
Premises and Equipment	Note 7. Premises and Equipment The components of premises and equipment at December 31, 2016 and 2015 are as follows: (in thousands) December 31, 2016 December 31, 2015 Land $ 7,185 $ 7,227 Bank premises 21,229 18,914 Furniture and equipment 21,689 21,060 Construction in progress 2,106 2,667 Acquired value 52,209 49,868 Less: accumulated depreciation 28,690 27,849 Net book value $ 23,519 $ 22,019 Depreciation expense amounted to $1.7 million, $1.6 million and $1.7 million for 2016, 2015 and 2014, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 8. Goodwill and Other Intangible Assets Goodwill and intangible assets deemed to have indefinite lives are no longer amortized, but are subject to impairment testing. Other intangible assets continue to be amortized over their useful lives. Goodwill represents the purchase price over the fair value of net assets acquired from the Homestead Bancorp in 2007. No impairment charges have been recognized since acquisition. Goodwill totaled $2.0 million at December 31, 2016 and 2015. The following table summarizes intangible assets subject to amortization. December 31, 2016 December 31, 2015 (in thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Core deposit intangibles $ 9,350 $ 8,372 $ 978 $ 9,350 $ 8,052 $ 1,298 Mortgage servicing rights 267 189 78 267 171 96 Total $ 9,617 $ 8,561 $ 1,056 $ 9,617 $ 8,223 $ 1,394 The core deposits intangible reflect the value of deposit relationships, including the beneficial rates, which arose from acquisitions. The weighted-average amortization period remaining for the core deposit intangibles is 3.6 years. Amortization expense relating to purchase accounting intangibles totaled $0.3 million, $0.3 million, and $0.3 million for the years ended December 31, 2016, 2015, and 2014, respectively. Amortization expense of the core deposit intangible assets for the next five years is as follows: For the Years Ended Estimated Amortization Expense (in thousands) December 31, 2017 $ 320 December 31, 2018 $ 320 December 31, 2019 $ 135 December 31, 2020 $ 135 December 31, 2021 $ 68

Other Real Estate

Other Real Estate	12 Months Ended
	Dec. 31, 2016
Other Real Estate [Abstract]
Other Real Estate	Note 9. Other Real Estate Other real estate owned consists of the following: (in thousands) December 31, 2016 December 31, 2015 Real Estate Owned Acquired by Foreclosure: Residential $ 71 $ 880 Construction & land development - 25 Non-farm non-residential 288 672 Total Other Real Estate Owned and Foreclosed Property $ 359 $ 1,577

Deposits

Deposits	12 Months Ended
	Dec. 31, 2016
Deposits [Abstract]
Deposits	Note 10. Deposits A schedule of maturities of all time deposits are as follows: (in thousands) December 31, 2016 2017 $ 359,943 2018 78,927 2019 41,088 2020 23,318 2021 and thereafter 14,721 Total $ 517,997 The table above includes, for December 31, 2016, brokered deposits totaling $20.8 million. The aggregate amount of jumbo time deposits, each with a minimum denomination of $250,000 totaled $241.4 million and $305.1 million at December 31, 2016 and 2015, respectively.

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2016
Borrowings [Abstract]
Borrowings	Note 11. Borrowings Short-term borrowings are summarized as follows: (in thousands) December 31, 2016 December 31, 2015 Federal Home Loan Bank advances $ 6,500 $ - Line of credit - 1,800 Total short-term borrowings $ 6,500 $ 1,800 First Guaranty maintains borrowing relationships with other financial institutions as well as the Federal Home Loan Bank on a short and long-term basis to meet liquidity needs. Short-term borrowings totaled $6.5 million at December 31, 2016 and $1.8 million at December 31, 2015. Short-term borrowing consisted of a line of credit of $2.5 million, with no outstanding balance at December 31, 2016 and collateralized short-term borrowings from the Federal Home Loan Bank totaling $6.5 million at December 31, 2016. Available lines of credit totaled $133.7 million at December 31, 2016 and $206.2 million at December 31, 2015. The following schedule provides certain information about First Guaranty's short-term borrowings for the periods indicated: December 31, (in thousands except for %) 2016 2015 2014 Outstanding at year end $ 6,500 $ 1,800 $ 1,800 Maximum month-end outstanding $ 25,000 $ 13,800 $ 22,356 Average daily outstanding $ 8,775 $ 4,217 $ 6,960 Weighted average rate during the year 0.85 % 2.12 % 1.08 % Average rate at year end 0.65 % 4.50 % 4.50 % Long-term debt is summarized as follows: Senior long-term debt with a commercial bank, priced at Wall Street Journal Prime plus 75 basis points (4.50%), totaled $0.3 million at December 31, 2016 and $0.9 million at December 31, 2015. First Guaranty pays $50,000 principal plus interest monthly. This loan has a contractual maturity date of May 12, 2017. This long-term debt is secured by a pledge of 13.2% (735,745 shares) of First Guaranty's interest in First Guaranty Bank (a wholly owned subsidiary). Senior long-term debt with a commercial bank, priced at floating 3-month LIBOR plus 250 basis points (3.37%), totaled $21.8 million at December 31, 2016 and $25.0 at December 31, 2015. First Guaranty pays $625,000 principal plus interest quarterly. This loan was originated in December 2015 and has a contractual maturity date of December 22, 2020. This long-term debt is secured by a pledge of 85% (4,823,899 shares) of First Guaranty's interest in First Guaranty Bank (a wholly owned subsidiary). Junior subordinated debt, priced at Wall Street Journal Prime plus 75 basis points (4.00%), totaled $14.6 million at December 31, 2016 and $14.6 million at December 31, 2015. First Guaranty pays interest semi-annually for the Fixed Interest Rate Period and quarterly for the Floating Interest Rate Period. The Note is unsecured and ranks junior in right of payment to any senior indebtedness and obligations to general and secured creditors. The Note was originated in December 2015 and is scheduled to mature on December 21, 2025. Subject to limited exceptions, First Guaranty cannot repay the Note until after December 21, 2020. The Note qualifies for treatment as Tier 2 capital for regulatory capital purposes. First Guaranty maintains a revolving line of credit for $2.5 million with an availability of $2.5 million at December 31, 2016. This line of credit is secured by the same collateral as the senior term loan and is priced at 4.75%. At December 31, 2016, letters of credit issued by the FHLB totaling $226.1 million were outstanding and carried as off-balance sheet items, all of which expire in 2017. At December 31, 2015, letters of credit issued by the FHLB totaling $195.0 million were outstanding and carried as off-balance sheet items, all of which expired in 2016. The letters of credit are solely used for pledging towards public fund deposits. The FHLB has a blanket lien on substantially all of the loans in First Guaranty's portfolio which is used to secure borrowing availability from the FHLB. First Guaranty has obtained a subordination agreement from the FHLB on First Guaranty's farmland, agricultural, and commercial and industrial loans. These loans are available to be pledged for additional reserve liquidity. As of December 31, 2016 obligations on senior long-term debt and junior subordinated debentures totaled $36.7 million. The scheduled maturities are as follows: (in thousands) Senior Long-term Debt Junior Subordinated Debentures 2017 $ 2,125 $ - 2018 2,500 - 2019 2,500 - 2020 2,500 - 2021 2,500 - 2022 and thereafter 10,000 15,000 Subtotal $ 22,125 $ 15,000 Debt issuance costs (25 ) (370 ) Total $ 22,100 $ 14,630

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2016
Preferred Stock [Abstract]
Preferred Stock	Note 12. Preferred Stock On September 22, 2011, First Guaranty received $39.4 million in funds from the U.S. Treasury's Small Business Lending Fund program. $21.1 million of the funds were used to redeem First Guaranty's Series A and B Preferred Stock issued to the U.S. Treasury under the Capital Purchase Program. The Preferred Series C shares received quarterly dividends and the initial dividend rate was 5.00%. The dividend rate was based on qualified loan growth two quarters in arrears. During 2014 First Guaranty achieved the growth in qualified loans required to achieve the 1.0% dividend rate. The 1.0% rate was locked in until December 31, 2015. During 2016 First Guaranty paid no preferred stock dividends compared to $0.4 million in 2015 and $0.4 million in 2014. On December 22, 2015, First Guaranty redeemed all of the 39,435 shares of its Senior Non-Cumulative Perpetual Preferred Stock, Series C, which had been issued to the United States Department of Treasury pursuant to the Small Business Lending Fund (the "SBLF"). The shares were redeemed at their liquidation value of $1,000 per share plus accrued and unpaid dividends to, but excluding December 22, 2015, for a total redemption price of $39.5 million. The redemption was approved by the Federal Reserve Bank of Atlanta and the United States Department of Treasury. The redemption terminated First Guaranty's participation in the SBLF.

Capital Requirements

Capital Requirements	12 Months Ended
	Dec. 31, 2016
Capital Requirements [Abstract]
Capital Requirements	Note 13. Capital Requirements First Guaranty and the Bank are subject to various regulatory capital requirements administered by federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions that, if undertaken, could have a direct material effect on First Guaranty's financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, First Guaranty and the Bank must meet specific capital guidelines that involve quantitative measures of their 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 components, risk weightings and other factors. Prompt corrective action provisions are not applicable to bank holding companies. Quantitative measures established by regulation to ensure capital adequacy require First Guaranty and the Bank to maintain minimum amounts and ratios of total and Tier 1 capital to risk-weighted assets and of Tier 1 capital to average assets. Management believes, as of December 31, 2016 and 2015, that First Guaranty and the Bank met all capital adequacy requirements. In addition to establishing the minimum regulatory capital requirements, the regulations limit capital distributions and certain discretionary bonus payments to management if the institution does not hold a "capital conservation buffer" consisting of 2.5% of common equity Tier 1 capital to risk-weighted asset above the amount necessary to meet its minimum risk-based capital requirements. The capital conservation buffer requirement is being phased in beginning January 1, 2016 at 0.625% of risk-weighted assets and increasing each year until fully implemented at 2.5% on January 1, 2019. For 2017, the capital conservation buffer will be 1.25% of risk-weighted assets. First Guaranty Bancshares, Inc. capital conservation buffer was 4.59% at December 31, 2016. First Guaranty Bank's capital conservation buffer was 4.99% at December 31, 2016. As of December 31, 2016, the most recent notification from the Federal Deposit Insurance Corporation categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, an institution must maintain minimum total risk-based, Tier 1 risk-based and Tier 1 leverage ratios as set forth in the following table. There are no conditions or events since the notification that Management believes have changed the Bank's category. First Guaranty's and the Bank's actual capital amounts and ratios as of December 31, 2016 and 2015 are presented in the following table. Actual Minimum Capital Requirements Minimum to be Well Capitalized Under Action Provisions (in thousands except for %) Amount Ratio Amount Ratio Amount Ratio December 31, 2016 Total Risk-based Capital: Consolidated $ 151,877 12.79 % $ 94,982 8.00 % N/A N/A Bank $ 153,768 12.99 % $ 94,717 8.00 % $ 118,396 10.00 % Tier 1 Capital: Consolidated $ 125,763 10.59 % $ 71,236 6.00 % N/A N/A Bank $ 142,654 12.05 % $ 71,038 6.00 % $ 94,717 8.00 % Tier 1 Leverage Capital: Consolidated $ 125,763 8.68 % $ 57,930 4.00 % N/A N/A Bank $ 142,654 9.88 % $ 57,771 4.00 % $ 72,214 5.00 % Common Equity Tier One Capital: Consolidated $ 125,763 10.59 % $ 53,427 4.50 % N/A N/A Bank $ 142,654 12.05 % $ 53,278 4.50 % $ 76,958 6.50 % December 31, 2015 Total Risk-based Capital: Consolidated $ 141,022 13.13 % $ 85,952 8.00 % N/A N/A Bank $ 148,316 13.86 % $ 85,632 8.00 % $ 107,040 10.00 % Tier 1 Capital: Consolidated $ 116,607 10.85 % $ 64,464 6.00 % N/A N/A Bank $ 138,901 12.98 % $ 64,224 6.00 % $ 85,632 8.00 % Tier 1 Leverage Capital: Consolidated $ 116,607 8.17 % $ 57,121 4.00 % N/A N/A Bank $ 138,901 9.74 % $ 57,062 4.00 % $ 71,328 5.00 % Common Equity Tier One Capital: Consolidated $ 116,607 10.85 % $ 48,348 4.50 % N/A N/A Bank $ 138,901 12.98 % $ 48,168 4.50 % $ 69,576 6.50 %

Dividend Restrictions

Dividend Restrictions	12 Months Ended
	Dec. 31, 2016
Dividend Restrictions [Abstract]
Dividend Restrictions	Note 14. Dividend Restrictions The Federal Reserve Bank ("FRB") has stated that, generally, a bank holding company should not maintain a rate of distributions to shareholders unless its available net income has been sufficient to fully fund the distributions, and the prospective rate of earnings retention appears consistent with the bank holding company's capital needs, asset quality and overall financial condition. As a Louisiana corporation, First Guaranty is restricted under the Louisiana corporate law from paying dividends under certain conditions. First Guaranty Bank may not pay dividends or distribute capital assets if it is in default on any assessment due to the FDIC. First Guaranty Bank is also subject to regulations that impose minimum regulatory capital and minimum state law earnings requirements that affect the amount of cash available for distribution. In addition, under the Louisiana Banking Law, dividends may not be paid if it would reduce the unimpaired surplus below 50% of outstanding capital stock in any year. The Bank is restricted under applicable laws in the payment of dividends to an amount equal to current year earnings plus undistributed earnings for the immediately preceding year, unless prior permission is received from the Commissioner of Financial Institutions for the State of Louisiana. Dividends payable by the Bank in 2017 without permission will be limited to 2017 earnings plus the undistributed earnings of $3.8 million from 2016. Accordingly, at January 1, 2017, $137.4 million of First Guaranty's equity in the net assets of the Bank was restricted. In addition, dividends paid by the Bank to First Guaranty would be prohibited if the effect thereof would cause the Bank's capital to be reduced below applicable minimum capital requirements.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 15. Related Party Transactions In the normal course of business, First Guaranty and its subsidiary, First Guaranty Bank, have loans, deposits and other transactions with its executive officers, directors and certain business organizations and individuals with which such persons are associated. These transactions are completed with terms no less favorable than current market rates. An analysis of the activity of loans made to such borrowers during the year ended December 31, 2016 and 2015 follows: December 31, (in thousands) 2016 2015 Balance, beginning of year $ 57,816 $ 53,808 Net Increase 463 4,008 Balance, end of year $ 58,279 $ 57,816 Unfunded commitments to First Guaranty and Bank directors and executive officers totaled $24.9 million and $31.6 million at December 31, 2016 and 2015, respectively. At December 31, 2016 First Guaranty and the Bank had deposits from directors and executives totaling $28.7 million. There were no participations in loans purchased from affiliated financial institutions included in First Guaranty's loan portfolio in 2016 or 2015. During the years ended 2016, 2015 and 2014, First Guaranty paid approximately $0.3 million, $0.2 million and $0.2 million, respectively, for printing services and supplies and office furniture and equipment to Champion Industries, Inc., of which Mr. Marshall T. Reynolds, the Chairman of First Guaranty's Board of Directors, is President, Chief Executive Officer, Chairman of the Board of Directors and a major shareholder of Champion. First Guaranty paid insurance expenses of $0, $0 and $2.3 million for 2016, 2015 and 2014, respectively for participation in an employee medical benefit plan in which several entities under common ownership of First Guaranty's Chairman participate. First Guaranty terminated the plan in 2014 and enrolled in a fully insured plan from a third party national provider of health insurance. On December 21, 2015, First Guaranty issued a $15.0 million subordinated note (the "Note") to Edgar Ray Smith III, a director of First Guaranty. The Note is for a ten-year term (non-callable for first five years) and Wall Street Journal During the years ended 2016, 2015 and 2014, First Guaranty paid approximately $0.3 million, $0.2 million and $25,000, respectively, for architectural services in relation to bank branches to Gasaway Gasaway Bankston Architects, of which bank subsidiary board member Andrew B. Gasaway is part owner.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 16. Employee Benefit Plans First Guaranty has an employee savings plan to which employees, who meet certain service requirements, may defer 1% to 20% of their base salaries, 6% of which may be matched up to 100%, at its sole discretion. Contributions to the savings plan were $191,000, $86,000 and $87,000 in 2016, 2015 and 2014, respectively. First Guaranty has an Employee Stock Ownership Plan ("ESOP") which was frozen in 2010. No contributions were made to the ESOP for the years 2016, 2015 or 2014. As of December 31, 2016, the ESOP held 15,159 shares. First Guaranty does not plan to make future contributions to this plan.

Other Expenses

Other Expenses	12 Months Ended
	Dec. 31, 2016
Other Expenses [Abstract]
Other Expenses	Note 17. Other Expenses The following is a summary of the significant components of other noninterest expense: December 31, (in thousands) 2016 2015 2014 Other noninterest expense: Legal and professional fees $ 2,185 $ 2,019 $ 1,982 Data processing 1,259 1,184 1,153 ATM Fees 1,044 1,022 1,122 Marketing and public relations 878 848 700 Taxes - sales, capital and franchise 787 717 605 Operating supplies 471 414 410 Software expense and amortization 835 612 499 Travel and lodging 710 818 566 Telephone 177 172 242 Amortization of core deposits 320 320 320 Donations 298 332 150 Net costs from other real estate and repossessions 498 493 1,374 Regulatory assessment 1,005 1,111 1,181 Other 1,599 1,692 1,522 Total other noninterest expense $ 12,066 $ 11,754 $ 11,826 First Guaranty does not capitalize advertising costs. They are expensed as incurred and are included in other noninterest expense on the Consolidated Statements of Income. Advertising expense was $0.6 million, $0.6 million and $0.4 million for 2016, 2015 and 2014, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Taxes [Abstract]
Income Taxes	Note 18. Income Taxes The following is a summary of the provision for income taxes included in the Consolidated Statements of Income: December 31, (in thousands) 2016 2015 2014 Current $ 8,168 $ 7,347 $ 4,898 Deferred (1,004 ) (384 ) 594 Total $ 7,164 $ 6,963 $ 5,492 The difference between income taxes computed by applying the statutory federal income tax rate and the provision for income taxes in the financial statements is reconciled as follows: December 31, (in thousands except for %) 2016 2015 2014 Statutory tax rate 35.0 % 35.0 % 35.0 % Federal income taxes at statutory rate $ 7,440 $ 7,514 $ 5,851 Tax exempt municipal income (283 ) (436 ) (284 ) Other 7 (115 ) (75 ) Total $ 7,164 $ 6,963 $ 5,492 Deferred taxes are recorded based upon differences between the financial statement and tax basis of assets and liabilities, and available tax credit carry forwards. Temporary differences between the financial statement and tax values of assets and liabilities give rise to deferred taxes. The significant components of deferred taxes classified in First Guaranty's Consolidated Balance Sheets at December 31, 2016 and 2015 are as follows: December 31, (in thousands) 2016 2015 Deferred tax assets: Allowance for loan losses $ 3,890 $ 3,201 Other real estate owned 60 127 Unrealized losses on available for sale securities 2,060 445 Other 449 541 Gross deferred tax assets 6,459 4,314 Deferred tax liabilities: Depreciation and amortization (1,480 ) (1,588 ) Core deposit intangibles (342 ) (441 ) Unrealized gains on available for sale securities - - Other (376 ) (373 ) Gross deferred tax liabilities (2,198 ) (2,402 ) Net deferred tax assets $ 4,261 $ 1,912 As of December 31, 2016 and 2015, there were no net operating loss carryforwards for income tax purposes. ASC 740-10, Income Taxes,

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 19. Commitments and Contingencies Off-balance sheet commitments First Guaranty is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers and to reduce its own exposure to fluctuations in interest rates. These financial instruments include commitments to extend credit and standby and commercial letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the Consolidated Balance Sheets. The contract or notional amounts of those instruments reflect the extent of the involvement in particular classes of financial instruments. The exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby and commercial letters of credit is represented by the contractual notional amount of those instruments. Unless otherwise noted, collateral or other security is not required to support financial instruments with credit risk. Set forth below is a summary of the notional amounts of the financial instruments with off-balance sheet risk at December 31, 2016 and December 31, 2015. (in thousands) December 31, 2016 December 31, 2015 Contract Amount Commitments to Extend Credit $ 56,910 $ 88,081 Unfunded Commitments under lines of credit $ 128,428 $ 107,581 Commercial and Standby letters of credit $ 6,602 $ 7,486 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 commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer's creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon extension of credit, is based on Management's credit evaluation of the counterpart. Collateral requirements vary but may include accounts receivable, inventory, property, plant and equipment, residential real estate and commercial properties. Standby and commercial letters of credit are conditional commitments to guarantee the performance of a customer to a third party. These guarantees are primarily issued to support public and private borrowing arrangements, including commercial paper, bond financing and similar transactions. The majority of these guarantees are short-term, one year or less; however, some guarantees extend for up to three years. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities. Collateral requirements are the same as on-balance sheet instruments and commitments to extend credit. There were no losses incurred on off-balance sheet commitments in 2016, 2015 or 2014.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 20. Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs Level 2 Inputs Level 3 Inputs A description of the valuation methodologies used for instruments measured at fair value follows, as well as the classification of such instruments within the valuation hierarchy. Securities available for sale. Impaired loans . Other real estate owned. Certain non-financial assets and non-financial liabilities are measured at fair value on a non-recurring basis including assets and liabilities related to reporting units measured at fair value in the testing of goodwill impairment, as well as intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment. The following table summarizes financial assets measured at fair value on a recurring basis as of December 31, 2016 and 2015, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) December 31, 2016 December 31, 2015 Available for Sale Securities Fair Value Measurements Using: Level 1:Quoted Prices in Active Markets For Identical Assets $ 30,487 $ 30,501 Level 2: Significant Other Observable Inputs 347,586 338,167 Level 3: Significant Unobservable Inputs 19,400 7,701 Securities available for sale measured at fair value $ 397,473 $ 376,369 First Guaranty's valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While Management believes the methodologies used are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value. The change in Level 2 securities available for sale from December 31, 2015 was due principally to the purchase of corporate bond securities. The change in Level 3 securities available for sale from December 31, 2015 was due to the purchase of $8.5 million in municipal securities and $4.5 million of subordinated debt securities offset by the maturity of $1.3 million in municipal securities. The following table reconciles assets measured at fair value on a recurring basis using unobservable inputs ( Level 3 Level 3 Changes (in thousands) December 31, 2016 December 31, 2015 Balance, beginning of year $ 7,701 $ 8,780 Total gains or losses (realized/unrealized): Included in earnings - - Included in other comprehensive income - - Purchases, sales, issuances and settlements, net 11,699 (1,079 ) Transfers in and/or out of Level 3 - - Balance as of end of year $ 19,400 $ 7,701 There were no gains or losses for the period included in earnings attributable to the change in unrealized gains or losses relating to assets still held as of December 31, 2016. The following table measures financial assets and financial liabilities measured at fair value on a non-recurring basis as of December 31, 2016, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) At December 31, At December 31, Fair Value Measurements Using: Impaired Loans Level 1: Quoted Prices in Active Markets For Identical Assets $ - $ - Level 2: Significant Other Observable Inputs 259 293 Level 3: Significant Unobservable Inputs 18,559 16,401 Impaired loans measured at fair value $ 18,818 $ 16,694 Fair Value Measurements Using: Other Real Estate Owned Level 1: Quoted Prices in Active Markets For Identical Assets $ - $ - Level 2: Significant Other Observable Inputs 226 1,104 Level 3: Significant Unobservable Inputs 133 473 Other real estate owned measured at fair value $ 359 $ 1,577 ASC 825-10 provides First Guaranty with an option to report selected financial assets and liabilities at fair value. The fair value option established by this statement permits First Guaranty to choose to measure eligible items at fair value at specified election dates and report unrealized gains and losses on items for which the fair value option has been elected in earnings at each reporting date subsequent to implementation. First Guaranty has chosen not to elect the fair value option for any items that are not already required to be measured at fair value in accordance with accounting principles generally accepted in the United States.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2016
Financial Instruments [Abstract]
Financial Instruments	Note 21. Financial Instruments Fair value estimates are generally subjective in nature and are dependent upon a number of significant assumptions associated with each instrument or group of similar instruments, including estimates of discount rates, risks associated with specific financial instruments, estimates of future cash flows and relevant available market information. Fair value information is intended to represent an estimate of an amount at which a financial instrument could be exchanged in a current transaction between a willing buyer and seller engaging in an exchange transaction. However, since there are no established trading markets for a significant portion of First Guaranty's financial instruments, First Guaranty may not be able to immediately settle financial instruments; as such, the fair values are not necessarily indicative of the amounts that could be realized through immediate settlement. In addition, the majority of the financial instruments, such as loans and deposits, are held to maturity and are realized or paid according to the contractual agreement with the customer. Quoted market prices are used to estimate fair values when available. However, due to the nature of the financial instruments, in many instances quoted market prices are not available. Accordingly, estimated fair values have been estimated based on other valuation techniques, such as discounting estimated future cash flows using a rate commensurate with the risks involved or other acceptable methods. Fair values are estimated without regard to any premium or discount that may result from concentrations of ownership of financial instruments, possible income tax ramifications or estimated transaction costs. The fair value estimates are subjective in nature and involve matters of significant judgment and, therefore, cannot be determined with precision. Fair values are also estimated at a specific point in time and are based on interest rates and other assumptions at that date. As events change the assumptions underlying these estimates, the fair values of financial instruments will change. Disclosure of fair values is not required for certain items such as lease financing, investments accounted for under the equity method of accounting, obligations of pension and other postretirement benefits, premises and equipment, other real estate, prepaid expenses, the value of long-term relationships with depositors (core deposit intangibles) and other customer relationships, other intangible assets and income tax assets and liabilities. Fair value estimates are presented for existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. In addition, the tax ramifications related to the realization of the unrealized gains and losses have not been considered in the estimates. Accordingly, the aggregate fair value amounts presented do not purport to represent and should not be considered representative of the underlying market or franchise value of First Guaranty. Because the standard permits many alternative calculation techniques and because numerous assumptions have been used to estimate the fair values, reasonable comparison of the fair value information with other financial institutions' fair value information cannot necessarily be made. The methods and assumptions used to estimate the fair values of financial instruments are as follows: Cash and due from banks, interest-bearing deposits with banks, federal funds sold and federal funds purchased These items are generally short-term and the carrying amounts reported in the consolidated balance sheets are a reasonable estimation of the fair values. Investment Securities. Fair values are principally based on quoted market prices. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments or the use of discounted cash flow analyses. Loans Held for Sale. Fair values of mortgage loans held for sale are based on commitments on hand from investors or prevailing market prices. These loans are classified within level 3 of the fair value hierarchy. Loans, net Market values are computed present values using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. These loans are classified within level 3 of the fair value hierarchy. Impaired loans Fair value of impaired loans is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Accrued interest receivable. The carrying amount of accrued interest receivable approximates its fair value. Deposits. Market values are actually computed present values using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. Deposits are classified within level 3 of the fair value hierarchy. Accrued interest payable. The carrying amount of accrued interest payable approximates its fair value. Borrowings The carrying amount of federal funds purchased and other short-term borrowings approximate their fair values. The fair value of First Guaranty's long-term borrowings is computed using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. Borrowings are classified within level 3 of the fair value hierarchy. Other Unrecognized Financial Instruments. The fair value of commitments to extend credit is estimated using the fees charged to enter into similar legally binding agreements, taking into account the remaining terms of the agreements and customers' credit ratings. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. Noninterest-bearing deposits are held at cost. The fair values of letters of credit are based on fees charged for similar agreements or on estimated cost to terminate them or otherwise settle the obligations with the counterparties at the reporting date. At December 31, 2016 and 2015 the fair value of guarantees under commercial and standby letters of credit was not material. The estimated fair values and carrying values of the financial instruments at December 31, 2016 and 2015 are presented in the following table: December 31, 2016 2015 (in thousands) Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Assets Cash and cash equivalents $ 18,111 $ 18,111 $ 37,272 $ 37,272 Securities, available for sale $ 397,473 $ 397,473 $ 376,369 $ 376,369 Securities, held to maturity $ 101,863 $ 99,906 $ 169,752 $ 168,148 Federal Home Loan Bank stock $ 1,816 $ 1,816 $ 935 $ 935 Loans, net $ 937,807 $ 937,495 $ 832,168 $ 831,731 Accrued interest receivable $ 7,039 $ 7,039 $ 6,015 $ 6,015 Liabilities Deposits $ 1,326,181 $ 1,325,972 $ 1,295,870 $ 1,296,468 Borrowings $ 28,600 $ 28,625 $ 27,624 $ 27,624 Junior subordinated debentures $ 14,630 $ 13,909 $ 14,597 $ 14,597 Accrued interest payable $ 1,931 $ 1,931 $ 1,707 $ 1,707 There is no material difference between the contract amount and the estimated fair value of off-balance sheet items that are primarily comprised of short-term unfunded loan commitments that are generally at market prices.

Concentrations of Credit and Ot

Concentrations of Credit and Other Risks	12 Months Ended
	Dec. 31, 2016
Concentrations of Credit and Other Risks [Abstract]
Concentrations of Credit and Other Risks	Note 22. Concentrations of Credit and Other Risks First Guaranty monitors loan portfolio concentrations by region, collateral type, loan type, and industry on a monthly basis and has established maximum thresholds as a percentage of its capital to ensure that the desired mix and diversification of its loan portfolio is achieved. First Guaranty is compliant with the established thresholds as of December 31, 2016. Personal, commercial and residential loans are granted to customers, most of who reside in northern and southern areas of Louisiana. Although First Guaranty has a diversified loan portfolio, significant portions of the loans are collateralized by real estate located in Tangipahoa Parish and surrounding parishes in Southeast Louisiana. Declines in the Louisiana economy could result in lower real estate values which could, under certain circumstances, result in losses to First Guaranty. 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. Generally, credit is not extended in excess of $10.0 million to any single borrower or group of related borrowers. Approximately 42.0% of First Guaranty's deposits are derived from local governmental agencies at December 31, 2016. These governmental depositing authorities are generally long-term customers. A number of the depositing authorities are under contractual obligation to maintain their operating funds exclusively with First Guaranty. In most cases, First Guaranty is required to pledge securities or letters of credit issued by the Federal Home Loan Bank to the depositing authorities to collateralize their deposits. Under certain circumstances, the withdrawal of all of, or a significant portion of, the deposits of one or more of the depositing authorities may result in a temporary reduction in liquidity, depending primarily on the maturities and/or classifications of the securities pledged against such deposits and the ability to replace such deposits with either new deposits or other borrowings. Public fund deposits totaled $556.9 million at December 31, 2016.

Litigation

Litigation	12 Months Ended
	Dec. 31, 2016
Litigation [Abstract]
Litigation	Note 23. Litigation First Guaranty is subject to various legal proceedings in the normal course of its business. It is Management's belief that the ultimate resolution of such claims will not have a material adverse effect on First Guaranty's financial position or results of operations.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 24. Subsequent Events On January 30, 2017, First Guaranty entered into an Agreement and Plan of Merger (the "Merger Agreement") with Premier Bancshares, Inc., a Texas corporation ("Premier"), pursuant to which Premier will merge with and into First Guaranty (the "Merger"). Following the consummation of the Merger, and following the consummation of a merger of Premier's wholly-owned subsidiary, Premier Delaware Bancshares, Inc. ("Premier Delaware"), with and into First Guaranty, Synergy Bank, S.S.B., a Texas-state chartered savings bank and wholly-owned subsidiary of Premier ("Synergy Bank"), will merge with and into First Guaranty Bank with First Guaranty Bank continuing as the surviving entity. The Merger Agreement was unanimously approved by the Board of Directors of each of First Guaranty and Premier. The aggregate purchase price of the transaction is approximately $21.0 million. Under the terms of the Merger Agreement, each outstanding share of Premier common stock will be converted into the right to receive (i) an amount in cash, equal to the Premier book value as of December 31, 2016 as reflected on the audited financial statements of Premier plus $1.5 million (the "Gross Consideration"), divided by the total number of shares of Premier common stock outstanding as of the business day immediately prior to the closing date, multiplied by 50%; and (ii) that number of shares of First Guaranty common stock equal to the Gross Consideration divided by the total number of shares of Premier common stock outstanding as of the business day immediately prior to the closing date, multiplied by 50%, divided by the Average Closing Price of First Guaranty common stock Average Closing Price means the average of the closing prices of First Guaranty common stock as reported on the NASDAQ Global Market for the 20 consecutive trading days ending on the fifth business day immediately prior to the closing date. Gross Consideration will be comprised of 50% First Guaranty common stock and 50% cash. At December 31, 2016, Premier Bancshares had total assets of approximately $154 million, including loans of $114 million. Total deposits were $129 million. The Merger Agreement includes customary representations and warranties made by First Guaranty and Premier, each with respect to its and its subsidiaries' businesses. Each party has also agreed to customary covenants, including, among others, covenants relating to the conduct of its business during the interim period between the execution of the Merger Agreement and the consummation of the Merger. The Merger is subject to approval by Premier's stockholders as well as regulatory approval and other customary closing conditions. The Merger Agreement provides certain termination rights for both First Guaranty and Premier and further provides that a termination fee of $500,000 will be payable by Premier to First Guaranty or by First Guaranty to Premier, as applicable, upon termination of the Merger Agreement under certain circumstances. The Merger is expected to close either late in the second quarter or early in the third quarter of 2017 following receipt of all regulatory and shareholder approvals.

Condensed Parent Company Inform

Condensed Parent Company Information	12 Months Ended
	Dec. 31, 2016
Condensed Parent Company Information [Abstract]
Condensed Parent Company Information	Note 25. Condensed Parent Company Information The following condensed financial information reflects the accounts and transactions of First Guaranty Bancshares, Inc. for the dates indicated: First Guaranty Bancshares, Inc. Condensed Balance Sheets December 31, (in thousands) 2016 2015 Assets Cash $ 16,088 $ 16,862 Investment in bank subsidiary 141,241 140,518 Investment Securities (available for sale, at fair value) 80 80 Other assets 4,197 3,233 Total Assets $ 161,606 $ 160,693 Liabilities and Shareholders' Equity Short-term debt $ - $ 1,800 Senior long-term debt 22,100 25,824 Junior subordinated debentures 14,630 14,597 Other liabilities 527 248 Total Liabilities 37,257 42,469 Shareholders' Equity 124,349 118,224 Total Liabilities and Shareholders' Equity $ 161,606 $ 160,693 First Guaranty Bancshares, Inc. Condensed Statements of Income December 31, (in thousands) 2016 2015 2014 Operating Income Dividends received from bank subsidiary $ 11,858 $ 9,843 $ 6,448 Net gains on securities - 2,652 - Other income 160 261 162 Total operating income 12,018 12,756 6,610 Operating Expenses Interest expense 1,444 192 130 Salaries & Benefits 200 172 140 Other expenses 948 766 464 Total operating expenses 2,592 1,130 734 Income before income tax benefit and increase in equity in undistributed earnings of subsidiary 9,426 11,626 5,876 Income tax benefit (expense) 846 (605 ) 229 Income before increase in equity in undistributed earnings of subsidiary 10,272 11,021 6,105 Increase in equity in undistributed earnings of subsidiary 3,821 3,484 5,119 Net Income 14,093 14,505 11,224 Less preferred stock dividends - (384 ) (394 ) Net income available to common shareholders $ 14,093 $ 14,121 $ 10,830 First Guaranty Bancshares, Inc. Condensed Statements of Cash Flows December 31, (in thousands) 2016 2015 2014 Cash flows from operating activities: Net income $ 14,093 $ 14,505 $ 11,224 Adjustments to reconcile net income to net cash provided by operating activities: Increase in equity in undistributed earnings of subsidiary $ (3,821 ) $ (3,484 ) (5,119 ) Depreciation and amortization 7 - - Gain on sale of securities - (2,652 ) - Net change in other liabilities 318 (28 ) 55 Net change in other assets (971 ) 396 (3,383 ) Net cash provided by operating activities 9,626 8,737 2,777 Cash flows from investing activities: Proceeds from maturities, calls and sales of AFS securities - 4,152 - Funds Invested in AFS securities - (10 ) (5 ) Net cash provided by (used in) investing activities - 4,142 (5 ) Cash flows from financing activities: Net decrease in short-term borrowings (1,800 ) - - Proceeds from long-term debt, net of costs - 24,969 2,555 Repayment of long-term debt (3,730 ) (1,584 ) (616 ) Proceeds from junior subordinated debentures, net of costs - 14,597 - Issuance of common stock, net of costs - 9,344 - Redemption of preferred stock - (39,435 ) - Dividends paid (4,870 ) (4,631 ) (4,421 ) Net cash (used in) provided by financing activities (10,400 ) 3,260 (2,482 ) Net (decrease) increase in cash and cash equivalents (774 ) 16,139 290 Cash and cash equivalents at the beginning of the period 16,862 723 433 Cash and cash equivalents at the end of the period $ 16,088 $ 16,862 $ 723

Business and Summary of Signi35

Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Business and Summary of Significant Accounting Policies [Abstract]
Consolidation	Consolidation The consolidated financial statements include the accounts of First Guaranty Bancshares, Inc., and its wholly owned subsidiary, First Guaranty Bank. All significant intercompany balances and transactions have been eliminated in consolidation.
Acquisition Accounting	Acquisition Accounting Acquisitions are accounted for under the purchase method of accounting. Purchased assets, including identifiable intangibles, and assumed liabilities are recorded at their respective acquisition date fair values. If the fair value of net assets purchased exceeds the consideration given, a gain on acquisition is recognized. If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Fair values are subject to refinement for up to one year after the closing date of an acquisition as information relative to closing date fair values becomes available. Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date with no carryover of the related allowance for loan losses. See Acquired Loans section below for accounting policy regarding loans acquired in a business combination.
Use of Estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expense during the reporting periods. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and the valuation of investment securities. In connection with the determination of the allowance for loan losses and real estate owned, First Guaranty obtains independent appraisals for significant properties.
Cash and Cash Equivalents	Cash and cash equivalents For purposes of reporting cash flows, cash and cash equivalents are defined as cash, due from banks, interest-bearing demand deposits with banks and federal funds sold with maturities of three months or less.
Securities	Securities First Guaranty reviews its financial position, liquidity and future plans in evaluating the criteria for classifying investment securities. Debt securities that Management has the ability and intent to hold to maturity are classified as held to maturity and carried at cost, adjusted for amortization of premiums and accretion of discounts using methods approximating the interest method. Securities available for sale are stated at fair value. The unrealized difference, if any, between amortized cost and fair value of these AFS securities is excluded from income and is reported, net of deferred taxes, in accumulated other comprehensive income as a part of shareholders' equity. Details of other comprehensive income are reported in the consolidated statements of comprehensive income. Realized gains and losses on securities are computed based on the specific identification method and are reported as a separate component of other income. Amortization of premiums and discounts is included in interest income. Discounts and premiums related to debt securities are amortized using the effective interest rate method. Management evaluates securities for other-than-temporary impairment ("OTTI") at least on a quarterly basis, and more frequently when economic or market conditions warrant such an evaluation. In estimating other-than-temporary losses, management considers the length of time and extent that fair value has been less than cost and the financial condition and near term prospects of the issuer. Management also assesses whether it intends to sell, or it is more likely than not that it will be required to sell, a security in an unrealized loss position before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the entire difference between amortized cost and fair value is recognized as impairment through earnings. For debt securities that do not meet the aforementioned criteria, the amount of impairment is split into two components as follows: 1) OTTI related to credit loss, which must be recognized in the income statement and 2) OTTI related to other factors, which is recognized in other comprehensive income. The credit loss is defined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis. For equity securities, the entire amount of impairment is recognized through earnings.
Loans Held for Sale	Loans held for sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or estimated fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to income. Loans held for sale have primarily been fixed rate single-family residential mortgage loans under contract to be sold in the secondary market. In most cases, loans in this category are sold within thirty days. Buyers generally have recourse to return a purchased loan under limited circumstances. Recourse conditions may include early payment default, breach of representations or warranties and documentation deficiencies. Mortgage loans held for sale are generally sold with the mortgage servicing rights released. Gains or losses on sales of mortgage loans are recognized based on the differences between the selling price and the carrying value of the related mortgage loans sold.
Loans	Loans Loans are stated at the principal amounts outstanding, net of unearned income and deferred loan fees. In addition to loans issued in the normal course of business, overdrafts on customer deposit accounts are considered to be loans and reclassified as such. Interest income on all classifications of loans is calculated using the simple interest method on daily balances of the principal amount outstanding. Accrual of interest is discontinued on a loan when Management believes, after considering economic and business conditions and collection efforts, the borrower's financial condition is such that reasonable doubt exists as to the full and timely collection of principal and interest. This evaluation is made for all loans that are 90 days or more contractually past due. When a loan is placed in nonaccrual status, all interest previously accrued but not collected is reversed against current period interest income. Income on such loans is then recognized only to the extent that cash is received and where the future collection of interest and principal is probable. Loans are returned to accrual status when, in the judgment of Management, all principal and interest amounts contractually due are reasonably assured to be collected within a reasonable time frame and when the borrower has demonstrated payment performance of cash or cash equivalents; generally for a period of six months. All loans, except mortgage loans, are considered past due if they are past due 30 days. Mortgage loans are considered past due when two consecutive payments have been missed. Loans that are past due 90-120 days and deemed uncollectible are charged-off. The loan charge off is a reduction of the allowance for loan losses.
Troubled Debt Restructurings (TDRs)	Troubled Debt Restructurings (TDRs) TDRs are loans in which the borrower is experiencing financial difficulty at the time of restructuring, and the Bank has granted a concession to the borrower. TDRs are undertaken in order to improve the likelihood of recovery on the loan and may take the form of modifications made with the stated interest rate lower than the current market rate for new debt with similar risk, other modifications to the structure of the loan that fall outside of normal underwriting policies and procedures, or in limited circumstances forgiveness of principal and / or interest. TDRs can involve loans remaining on non-accrual, moving to non-accrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. TDRs are subject to policies governing accrual and non-accrual evaluation consistent with all other loans as discussed in the "Loans" section above. All loans with the TDR designation are considered to be impaired, even if they are accruing. First Guaranty's policy is to evaluate TDRs that have subsequently been restructured and returned to market terms after 12 months of performance. The evaluation includes a review of the loan file and analysis of the credit to assess the loan terms, including interest rate to insure such terms are consistent with market terms. The loan terms are compared to a sampling of loans with similar terms and risk characteristics, including loans originated by First Guaranty and loans lost to a competitor. The sample provides a guide to determine market terms pursuant to ASC 310-40-50-2. The loan is also evaluated at that time for impairment A loan determined to be restructured to market terms and not considered impaired will no longer be disclosed as a TDR in the years following the restructuring. These loans will continue to be individually evaluated for impairment. A loan determined to either be restructured to below market terms or to be impaired will remain a TDR.
Credit Quality	Credit Quality First Guaranty's credit quality indicators are pass, special mention, substandard, and doubtful. Loans included in the pass category are performing loans with satisfactory debt coverage ratios, collateral, payment history, and documentation requirements. Special mention loans have potential weaknesses that deserve close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects. Borrowers may be experiencing adverse operating trends (declining revenues or margins) or an ill proportioned balance sheet (e.g., increasing inventory without an increase in sales, high leverage, tight liquidity). Adverse economic or market conditions, such as interest rate increases or the entry of a new competitor, may also support a special mention rating. Nonfinancial reasons include management problems, pending litigation, an ineffective loan agreement or other material structural weakness, and any other significant deviation from prudent lending practices. A substandard loan is inadequately protected by the paying capacity of the obligor or of the collateral pledged, if any. Loans classified as substandard have a well-defined weakness. They are characterized by the distinct possibility that First Guaranty will sustain some loss if the deficiencies are not corrected. These loans require more intensive supervision. Substandard loans are generally characterized by current or expected unprofitable operations, inadequate debt service coverage, inadequate liquidity, or marginal capitalization. Repayment may depend on collateral or other credit risk mitigates. For some substandard loans, the likelihood of full collection of interest and principal may be in doubt and interest is no longer accrued. Consumer loans that are 90 days or more past due or that are nonaccrual are considered substandard. Doubtful loans have the weaknesses of substandard loans with the additional characteristic that the weaknesses make collection or liquidation in full questionable and there is a high probability of loss based on currently existing facts, conditions and values. A loan is considered impaired when, based on current information and events, it is probable that First Guaranty will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by Management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower's prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial and construction loans by either the present value of expected future cash flows discounted at the loan's effective interest rate, the loan's obtainable market price or the fair value of the collateral if the loan is collateral dependent. This process is only applied to impaired loans or relationships in excess of $250,000. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, individual consumer and residential loans are not separately identified for impairment disclosures, unless such loans are the subject of a restructuring agreement. Loans that have been restructured in a troubled debt restructuring will continue to be evaluated individually for impairment, including those no longer requiring disclosure.
Acquired Loans	Acquired Loans Loans are recorded at estimated fair value on their purchase date with no carryover of the related allowance for loan losses. Acquired loans are segregated between those with deteriorated credit quality at acquisition and those deemed as performing. To make this determination, Management considers such factors as past due status, nonaccrual status, credit risk ratings, interest rates and collateral position. The fair value of acquired loans deemed performing is determined by discounting cash flows, both principal and interest, for each pool at prevailing market interest rates as well as consideration of inherent potential losses. The difference between the fair value and principal balances due at acquisition date, the fair value discount, is accreted into income over the estimated life of each loan pool. Loans acquired in a business combination are recorded at their estimated fair value on their purchase date with no carryover of the related allowance for loan losses. Performing acquired loans are subsequently evaluated for any required allowance at each reporting date. An allowance for loan losses is calculated using a similar methodology for originated loans.
Loan Fees and Costs	Loan fees and costs Nonrefundable loan origination and commitment fees and direct costs associated with originating loans are deferred and recognized over the lives of the related loans as an adjustment to the loans' yield using the level yield method.
Allowance 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 against the allowance for loan losses when Management believes that the collectability of the principal is unlikely. The allowance, which is based on evaluation of the collectability of loans and prior loan loss experience, is an amount that, in the opinion of Management, reflects the risks inherent in the existing loan portfolio and exists at the reporting date. The evaluations take into consideration a number of subjective factors including changes in the nature and volume of the loan portfolio, historical losses, overall portfolio quality, review of specific problem loans, current economic conditions that may affect a borrower's ability to pay, adequacy of loan collateral and other relevant factors. In addition, regulatory agencies, as an integral part of their examination process, periodically review the estimated losses on loans. Such agencies may require additional recognition of losses based on their judgments about information available to them at the time of their examination. The following are general credit risk factors that affect First Guaranty's loan portfolio segments. These factors do not encompass all risks associated with each loan category. Construction and land development loans have risks associated with interim construction prior to permanent financing and repayment risks due to the future sale of developed property. Farmland and agricultural loans have risks such as weather, government agricultural policies, fuel and fertilizer costs, and market price volatility. 1-4 family, multi-family, and consumer credits are strongly influenced by employment levels, consumer debt loads and the general economy. Non-farm non-residential loans include both owner occupied real estate and non-owner occupied real estate. Common risks associated with these properties is the ability to maintain tenant leases and keep lease income at a level able to service required debt and operating expenses. Commercial and industrial loans generally have non-real estate secured collateral which requires closer monitoring than real estate collateral. Although Management uses available information to recognize losses on loans, because of uncertainties associated with local economic conditions, collateral values and future cash flows on impaired loans, it is reasonably possible that a material change could occur in the allowance for loan losses in the near term. However, the amount of the change that is reasonably possible cannot be estimated. The evaluation of the adequacy of loan collateral is often based upon estimates and appraisals. Because of changing economic conditions, the valuations determined from such estimates and appraisals may also change. Accordingly, First Guaranty may ultimately incur losses that vary from Management's current estimates. Adjustments to the allowance for loan losses will be reported in the period such adjustments become known or can be reasonably estimated. All loan losses are charged to the allowance for loan losses when the loss actually occurs or when the collectability of the principal is unlikely. Recoveries are credited to the allowance at the time of recovery. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as doubtful, substandard, and impaired. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. Also, a specific reserve is allocated for syndicated loans. The general component covers non-classified loans and special mention loans and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect the estimate of probable losses. The allowance for loan losses is reviewed on a monthly basis. The monitoring of credit risk also extends to unfunded credit commitments, such as unused commercial credit lines and letters of credit. A reserve is established as needed for estimates of probable losses on such commitments.
Goodwill and Intangible Assets	Goodwill and intangible assets Goodwill and intangible assets deemed to have indefinite lives are subject to annual impairment tests. First Guaranty's goodwill is tested for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Adverse changes in the economic environment, declining operations, or other factors could result in a decline in the implied fair value of goodwill. If the implied fair value is less than the carrying amount, a loss would be recognized in other non-interest expense to reduce the carrying amount to implied fair value of goodwill. The goodwill impairment test includes two steps that are preceded by a, "step zero", qualitative test. The qualitative test allows Management to assess whether qualitative factors indicate that it is more likely than not that impairment exists. If it is not more likely than not that impairment exists, then no impairment exists and the two step quantitative test would not be necessary. These qualitative indicators include factors such as earnings, share price, market conditions, etc. If the qualitative factors indicate that it is more likely than not that impairment exists, then the two step quantitative test would be necessary. Step one is used to identify potential impairment and compares the estimated fair value of a reporting unit with its carrying amount, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. If the carrying amount of a reporting unit exceeds its estimated fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. Step two of the goodwill impairment test compares the implied estimated fair value of reporting unit goodwill with the carrying amount of that goodwill. If the carrying amount of goodwill for that reporting unit exceeds the implied fair value of that unit's goodwill, an impairment loss is recognized in an amount equal to that excess. Identifiable intangible assets are acquired assets that lack physical substance but can be distinguished from goodwill because of contractual or legal rights or because the assets are capable of being sold or exchanged either on their own or in combination with the related contract, asset or liability. First Guaranty's intangible assets primarily relate to core deposits. These core deposit intangibles are amortized on a straight-line basis over terms ranging from seven to fifteen years. Management periodically evaluates whether events or circumstances have occurred that impair this deposit intangible.
Premises and Equipment	Premises and equipment Premises and equipment are stated at cost, less accumulated depreciation. Depreciation is computed for financial reporting purposes using the straight-line method over the estimated useful lives of the respective assets as follows: Buildings and improvements 10-40 years Equipment, fixtures and automobiles 3-10 years Expenditures for renewals and betterments are capitalized and depreciated over their estimated useful lives. Repairs, maintenance and minor improvements are charged to operating expense as incurred. Gains or losses on disposition, if any, are recorded as a separate line item in noninterest income on the Statements of Income .
Other Real Estate	Other real estate Other real estate includes properties acquired through foreclosure or acceptance of deeds in lieu of foreclosure. These properties are recorded at the lower of the recorded investment in the property or its fair value less the estimated cost of disposition. Any valuation adjustments required prior to foreclosure are charged to the allowance for loan losses. Subsequent to foreclosure, losses on the periodic revaluation of the property are charged to current period earnings as other real estate expense. Costs of operating and maintaining the properties are charged to other real estate expense as incurred. Any subsequent gains or losses on dispositions are credited or charged to income in the period of disposition .
Off-balance Sheet Financial Instruments	Off-balance sheet financial instruments In the ordinary course of business, First Guaranty has entered into commitments to extend credit, including commitments under credit card arrangements, commitments to fund commercial real estate, construction and land development loans secured by real estate, and performance standby letters of credit. Such financial instruments are recorded when they are funded.
Income Taxes	Income taxes First Guaranty and its subsidiary file a consolidated federal income tax return on a calendar year basis. In lieu of Louisiana state income tax, the Bank is subject to the Louisiana bank shares tax, which is included in noninterest expense in First Guaranty's consolidated financial statements. With few exceptions, First Guaranty is no longer subject to U.S. federal, state or local income tax examinations for years before 2013. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the deferred tax assets or liabilities are expected to be settled or realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be utilized.
Comprehensive Income	Comprehensive income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the equity section of the balance sheet, such items along with net income, are components of comprehensive income. The components of other comprehensive income and related tax effects are presented in the Statements of Comprehensive Income.
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 21 for a detailed description of fair value measurements.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (i) the assets have been isolated from First Guaranty, (ii) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (iii) First Guaranty does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Earnings per Common Share	Earnings per common share Earnings per share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. In December of 2015, First Guaranty issued a pro rata, 10% common stock dividend. The shares issued for the stock dividend have been retrospectively factored into the calculation of earnings per share as well as cash dividends paid on common stock and represented on the face of the financial statements. No convertible shares of First Guaranty's stock are outstanding.
Operating Segments	Operating Segments All of First Guaranty's operations are considered by management to be aggregated into one reportable operating segment. While the chief decision-makers monitor the revenue streams of the various products and services, the identifiable segments are not material. Operations are managed and financial performance is evaluated on a Company-wide basis.
Reclassifications	Reclassifications Certain reclassifications have been made to prior year end financial statements in order to conform to the classification adopted for reporting in 2016.

Recent Accounting Pronounceme36

Recent Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2016
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	In February 2016, the FASB issued ASU 2016-02, "Conforming Amendments Related to Leases". This ASU amends the codification regarding leases in order to increase transparency and comparability. The ASU requires companies to recognize lease assets and liabilities on the statement of condition and disclose key information about leasing arrangements. A lessee would recognize a liability to make lease payments and a right-of-use asset representing its right to use the leased asset for the lease term. The ASU is effective for annual and interim periods beginning after December 15, 2018. The adoption of this ASU is not expected to have a material effect on First Guaranty's Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments". This ASU amends guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. The ASU amendments require the measurement of all expected credit losses for financial assets held at the reporting date be based on historical experience, current conditions, and reasonable and supportable forecasts. The ASU requires assets held at cost basis to reflect the Company's current estimate of all expected credit losses. For available for sale debt securities, credit losses should be presented as an allowance rather than as a write-down. In addition, this ASU amends the accounting for purchased financial assets with credit deterioration. This ASU is effective for annual and interim periods beginning after December 15, 2019. We are currently evaluating the impact of the adoption of this guidance on the Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-04, "Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment". This ASU amends the guidance on impairment testing. The ASU eliminates Step 2 from the goodwill impairment test. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The ASU also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. This ASU is effective for annual and interim periods beginning after December 15, 2019. We are currently evaluating the impact of the adoption of this guidance on the Consolidated Financial Statements. In January 2017, the FASB issued ASU 2017-01, "Business Combinations: Clarifying the Definition of a Business". This ASU clarifies the definition of a business. The amendments affect all companies and other reporting organizations that must determine whether they have acquired or sold a business. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. This ASU is intended to help companies and other organizations evaluate whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU is effective for annual and interim periods beginning December 15, 2017. The adoption of this ASU is not expected to have a material effect on the Consolidated Financial Statements.

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2016
Securities [Abstract]
Summary Comparison of Securities by Type	A summary comparison of securities by type at December 31, 2016 and 2015 is shown below. December 31, 2016 December 31, 2015 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale: U.S Treasuries $ 29,994 $ - $ - $ 29,994 $ 29,999 $ - $ - $ 29,999 U.S. Government Agencies 183,152 - (4,820 ) 178,332 165,364 - (1,553 ) 163,811 Corporate debt securities 132,448 1,624 (2,100 ) 131,972 105,680 2,259 (2,803 ) 105,136 Mutual funds or other equity securities 580 - (7 ) 573 580 2 - 582 Municipal bonds 28,177 100 (320 ) 27,957 47,339 899 (5 ) 48,233 Mortgage-backed securities 29,181 - (536 ) 28,645 28,891 - (283 ) 28,608 Total available-for-sale securities $ 403,532 $ 1,724 $ (7,783 ) $ 397,473 $ 377,853 $ 3,160 $ (4,644 ) $ 376,369 Held-to-maturity: U.S. Government Agencies $ 18,167 $ - $ (655 ) $ 17,512 $ 77,343 $ - $ (721 ) $ 76,622 Mortgage-backed securities 83,696 - (1,302 ) 82,394 92,409 9 (892 ) 91,526 Total held-to-maturity securities $ 101,863 $ - $ (1,957 ) $ 99,906 $ 169,752 $ 9 $ (1,613 ) $ 168,148
Investments Classified by Contractual Maturity Date	The scheduled maturities of securities at December 31, 2016, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to call or prepayments. Mortgage-backed securities are not due at a single maturity because of amortization and potential prepayment of the underlying mortgages. For this reason they are presented separately in the maturity table below. December 31, 2016 (in thousands) Amortized Cost Fair Value Available-for-sale: Due in one year or less $ 39,711 $ 39,772 Due after one year through five years 91,818 92,611 Due after five years through 10 years 215,615 209,970 Over 10 years 27,207 26,475 Subtotal 374,351 368,828 Mortgage-backed Securities 29,181 28,645 Total available-for-sale securities $ 403,532 $ 397,473 Held-to-maturity: Due in one year or less $ - $ - Due after one year through five years 4,998 4,953 Due after five years through 10 years 13,169 12,559 Over 10 years - - Subtotal 18,167 17,512 Mortgage-backed Securities 83,696 82,394 Total held-to-maturity securities $ 101,863 $ 99,906
Schedule of Unrealized Loss on Investments	The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses as of the dates indicated: At December 31, 2016 Less Than 12 Months 12 Months or More Total (in thousands) Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Available-for-sale: U.S. Treasuries 3 $ 10,997 $ - - $ - $ - 3 $ 10,997 $ - U.S. Government Agencies 54 178,331 (4,820 ) - - - 54 178,331 (4,820 ) Corporate debt securities 185 61,669 (1,613 ) 26 6,440 (487 ) 211 68,109 (2,100 ) Mutual funds or other equity securities 1 493 (7 ) - - - 1 493 (7 ) Municipal bonds 14 10,210 (320 ) - - - 14 10,210 (320 ) Mortgage-backed securities 16 28,645 (536 ) - - - 16 28,645 (536 ) Total available-for-sale securities 273 $ 290,345 $ (7,296 ) 26 $ 6,440 $ (487 ) 299 $ 296,785 $ (7,783 ) Held-to-maturity: U.S. Government Agencies 10 $ 17,512 $ (655 ) - $ - $ - 10 $ 17,512 $ (655 ) Mortgage-backed securities 48 82,394 (1,302 ) - - - 48 82,394 (1,302 ) Total held-to-maturity securities 58 $ 99,906 $ (1,957 ) - $ - $ - 58 $ 99,906 $ (1,957 ) At December 31, 2015 Less Than 12 Months 12 Months or More Total (in thousands) Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Number of Securities Fair Value Gross Unrealized Losses Available-for-sale: U.S. Treasuries 2 $ 9,999 $ - - $ - $ - 2 $ 9,999 $ - U.S. Government Agencies 49 116,473 (921 ) 11 47,338 (632 ) 60 163,811 (1,553 ) Corporate debt securities 112 31,414 (1,509 ) 27 5,344 (1,294 ) 139 36,758 (2,803 ) Mutual funds or other equity securities - - - - - - - - - Municipal bonds 2 679 (5 ) - - - 2 679 (5 ) Mortgage-backed securities 14 28,608 (283 ) - - - 14 28,608 (283 ) Total available-for-sale securities 179 $ 187,173 $ (2,718 ) 38 $ 52,682 $ (1,926 ) 217 $ 239,855 $ (4,644 ) Held-to-maturity: U.S. Government Agencies 16 $ 51,865 $ (404 ) 7 $ 23,852 $ (317 ) 23 $ 75,717 $ (721 ) Mortgage-backed securities 39 82,863 (892 ) - - - 39 82,863 (892 ) Total held-to-maturity securities 55 $ 134,728 $ (1,296 ) 7 $ 23,852 $ (317 ) 62 $ 158,580 $ (1,613 )
Schedule of Other than Temporary Impairment Losses on Available-for-Sale Securities	During the years ended December 31, 2016 and 2015, First Guaranty recorded OTTI losses on available-for-sale securities as follows: (in thousands) Year Ended December 31, 2016 Year Ended December 31, 2015 Total OTTI charge realized and unrealized $ 66 $ 571 OTTI recognized in other comprehensive income (non-credit component) 6 396 Net impairment losses recognized in earnings (credit component) $ 60 $ 175
Credit Losses on Debt Securities for which Portion of OTTI Recognized in OCI	The following table presents a roll-forward of the amount of credit losses on debt securities held by First Guaranty for which a portion of OTTI was recognized in other comprehensive income for the year ended December 31, 2016 and 2015: (in thousands) Year Ended December 31, 2016 Year Ended December 31, 2015 Beginning balance of credit losses at beginning of year $ 175 $ - Other-than-temporary impairment credit losses on securities not previously OTTI 60 175 Increases for additional credit losses on securities previously determined to be OTTI - - Reduction for increases in cash flows - - Reduction due to credit impaired securities sold or fully settled (175 ) - Ending balance of cumulative credit losses recognized in earnings at end of year $ 60 $ 175
Schedule of Exposure to Investment Securities Issuers that Exceeded 10% of Shareholder's Equity	At December 31, 2016, First Guaranty's exposure to investment securities issuers that exceeded 10% of shareholders' equity as follows: At December 31, 2016 (in thousands) Amortized Cost Fair Value U.S. Treasuries $ 29,994 $ 29,994 Federal Home Loan Bank (FHLB) 53,342 52,113 Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) 53,422 52,734 Federal National Mortgage Association (Fannie Mae-FNMA) 109,095 106,474 Federal Farm Credit Bank (FFCB) 98,337 95,562 Total $ 344,190 $ 336,877

Loans (Tables)

Loans (Tables)	12 Months Ended
	Dec. 31, 2016
Loans [Abstract]
Summary of Components of Loan Portfolio	The following table summarizes the components of First Guaranty's loan portfolio as of the dates indicated: December 31, 2016 December 31, 2015 (in thousands except for %) Balance As % of Category Balance As % of Category Real Estate: Construction & land development $ 84,239 8.9 % $ 56,132 6.6 % Farmland 21,138 2.2 % 17,672 2.1 % 1- 4-Family 135,211 14.2 % 129,610 15.4 % Multi-family 12,450 1.3 % 12,629 1.5 % Non-farm non-residential 417,014 43.9 % 323,363 38.3 % Total Real Estate 670,052 70.5 % 539,406 63.9 % Non-Real Estate: Agricultural 23,783 2.5 % 25,838 3.1 % Commercial and industrial 193,969 20.4 % 224,201 26.6 % Consumer and other 63,011 6.6 % 54,163 6.4 % Total Non-Real Estate 280,763 29.5 % 304,202 36.1 % Total Loans Before Unearned Income 950,815 100.0 % 843,608 100.0 % Unearned income (1,894 ) (2,025 ) Total Loans Net of Unearned Income $ 948,921 $ 841,583
Summary of Fixed and Floating Rate Loans by Contractual Maturity, Excluding Nonaccrual Loans	The following table summarizes fixed and floating rate loans by contractual maturity, excluding nonaccrual loans, as of December 31, 2016 and December 31, 2015 unadjusted for scheduled principal payments, prepayments, or repricing opportunities. The average life of the loan portfolio may be substantially less than the contractual terms when these adjustments are considered. December 31, 2016 December 31, 2015 (in thousands) Fixed Floating Total Fixed Floating Total One year or less $ 97,713 $ 51,965 $ 149,678 $ 86,975 $ 48,111 $ 135,086 One to five years 352,000 206,676 558,676 315,685 246,374 562,059 Five to 15 years 115,691 46,116 161,807 49,197 31,456 80,653 Over 15 years 53,150 5,830 58,980 36,438 9,333 45,771 Subtotal $ 618,554 $ 310,587 929,141 $ 488,295 $ 335,274 823,569 Nonaccrual loans 21,674 20,039 Total Loans Before Unearned Income 950,815 843,608 Unearned income (1,894 ) (2,025 ) Total Loans Net of Unearned Income $ 948,921 $ 841,583
Past due Financing Receivables	The following tables present the age analysis of past due loans for the periods indicated: As of December 31, 2016 (in thousands) 30-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Recorded Investment 90 Days Accruing Real Estate: Construction & land development $ 173 $ 585 $ 758 $ 83,481 $ 84,239 $ 34 Farmland 234 105 339 20,799 21,138 - 1 - 4-family 1,108 2,387 3,495 131,716 135,211 145 Multi-family - 5,014 5,014 7,436 12,450 - Non-farm non-residential 1,618 2,753 4,371 412,643 417,014 - Total Real Estate 3,133 10,844 13,977 656,075 670,052 179 Non-Real Estate: Agricultural 64 1,958 2,022 21,761 23,783 - Commercial and industrial 552 8,070 8,622 185,347 193,969 - Consumer and other 182 981 1,163 61,848 63,011 - Total Non-Real Estate 798 11,009 11,807 268,956 280,763 - Total Loans Before Unearned Income $ 3,931 $ 21,853 $ 25,784 $ 925,031 950,815 $ 179 Unearned income (1,894 ) Total Loans Net of Unearned Income $ 948,921 As of December 31, 2015 (in thousands) 30-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Recorded Investment 90 Days Accruing Real Estate: Construction & land development $ 12 $ 558 $ 570 $ 55,562 $ 56,132 $ - Farmland - 136 136 17,536 17,672 19 1 - 4-family 2,546 4,929 7,475 122,135 129,610 391 Multi-family - 9,045 9,045 3,584 12,629 - Non-farm non-residential 1,994 2,934 4,928 318,435 323,363 - Total Real Estate 4,552 17,602 22,154 517,252 539,406 410 Non-Real Estate: Agricultural 2,346 2,628 4,974 20,864 25,838 - Commercial and industrial 314 48 362 223,839 224,201 - Consumer and other 965 171 1,136 53,027 54,163 - Total Non-Real Estate 3,625 2,847 6,472 297,730 304,202 - Total Loans Before Unearned Income $ 8,177 $ 20,449 $ 28,626 $ 814,982 843,608 $ 410 Unearned income (2,025 ) Total Loans Net of Unearned Income $ 841,583
Schedule of Financing Receivables, Non Accrual Status	The following is a summary of nonaccrual loans by class for the periods indicated: As of December 31, (in thousands) 2016 2015 Real Estate: Construction & land development $ 551 $ 558 Farmland 105 117 1 - 4-family 2,242 4,538 Multi-family 5,014 9,045 Non-farm non-residential 2,753 2,934 Total Real Estate 10,665 17,192 Non-Real Estate: Agricultural 1,958 2,628 Commercial and industrial 8,070 48 Consumer and other 981 171 Total Non-Real Estate 11,009 2,847 Total Nonaccrual Loans $ 21,674 $ 20,039
Financing Receivable Credit Quality Indicators	The following table identifies the credit exposure of the loan portfolio by specific credit ratings for the periods indicated: As of December 31, 2016 As of December 31, 2015 (in thousands) Pass Special Mention Substandard Doubtful Total Pass Special Mention Substandard Doubtful Total Real Estate: Construction & land development $ 79,069 $ 1,162 $ 4,008 $ - $ 84,239 $ 51,681 $ 386 $ 4,065 $ - $ 56,132 Farmland 20,652 381 105 - 21,138 17,554 - 118 - 17,672 1 - 4-family 123,191 5,460 6,560 - 135,211 115,878 6,425 7,307 - 129,610 Multi-family 4,268 1,132 7,050 - 12,450 3,584 - 9,045 - 12,629 Non-farm non-residential 392,355 6,406 18,253 - 417,014 296,682 3,288 23,393 - 323,363 Total Real Estate 619,535 14,541 35,976 - 670,052 485,379 10,099 43,928 - 539,406 Non-Real Estate: Agricultural 20,890 920 1,973 - 23,783 20,860 4 4,974 - 25,838 Commercial and industrial 182,381 850 3,008 7,730 193,969 214,184 471 9,546 - 224,201 Consumer and other 60,582 1,394 1,035 - 63,011 53,779 178 206 - 54,163 Total Non-Real Estate 263,853 3,164 6,016 7,730 280,763 288,823 653 14,726 - 304,202 Total Loans Before Unearned Income $ 883,388 $ 17,705 $ 41,992 $ 7,730 950,815 $ 774,202 $ 10,752 $ 58,654 $ - 843,608 Unearned income (1,894 ) (2,025 ) Total Loans Net of Unearned Income $ 948,921 $ 841,583

Allowance for Loan Losses (Tabl

Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2016
Allowance for Loan Losses [Abstract]
Summary of Changes in Allowance for Loan Losses and Allowance and Loans Individually and Collectively Evaluated for Impairment	A summary of changes in the allowance for loan losses, by loan type, for the years ended December 31, 2016, 2015 and 2014 are as follows: As of December 31, 2016 2015 (in thousands) Beginning Allowance (12/31/15) Charge-offs Recoveries Provision Ending Allowance (12/31/16) Beginning Allowance (12/31/14) Charge-offs Recoveries Provision Ending Allowance (12/31/15) Real Estate: Construction & land development $ 962 $ - $ 4 $ 266 $ 1,232 $ 702 $ (559 ) $ 5 $ 814 $ 962 Farmland 54 - - (35 ) 19 21 - - 33 54 1 - 4-family 1,771 (244 ) 45 (368 ) 1,204 2,131 (410 ) 94 (44 ) 1,771 Multi-family 557 - 401 (367 ) 591 813 (947 ) 46 645 557 Non-farm non-residential 3,298 (1,373 ) 16 1,510 3,451 2,713 (1,137 ) 5 1,717 3,298 Total Real Estate 6,642 (1,617 ) 466 1,006 6,497 6,380 (3,053 ) 150 3,165 6,642 Non-Real Estate: Agricultural 16 (83 ) 113 28 74 293 (491 ) 3 211 16 Commercial and industrial 2,527 (579 ) 146 1,449 3,543 1,797 (79 ) 315 494 2,527 Consumer and other 230 (635 ) 183 1,194 972 371 (550 ) 151 258 230 Unallocated - - - 28 28 264 - - (264 ) - Total Non-Real Estate 2,773 (1,297 ) 442 2,699 4,617 2,725 (1,120 ) 469 699 2,773 Total $ 9,415 $ (2,914 ) $ 908 $ 3,705 $ 11,114 $ 9,105 $ (4,173 ) $ 619 $ 3,864 $ 9,415 As of December 31, 2014 (in thousands) Beginning Allowance (12/31/13) Charge-offs Recoveries Provision Ending Allowance (12/31/14) Real Estate: Construction & land development $ 1,530 $ (1,032 ) $ 6 $ 198 $ 702 Farmland 17 - - 4 21 1 - 4-family 1,974 (589 ) 99 647 2,131 Multi-family 376 - 49 388 813 Non-farm non-residential 3,607 (1,515 ) 9 612 2,713 Total Real Estate 7,504 (3,136 ) 163 1,849 6,380 Non-Real Estate: Agricultural 46 (2 ) 1 248 293 Commercial and industrial 2,176 (266 ) 118 (231 ) 1,797 Consumer and other 208 (289 ) 199 253 371 Unallocated 421 - - (157 ) 264 Total Non-Real Estate 2,851 (557 ) 318 113 2,725 Total $ 10,355 $ (3,693 ) $ 481 $ 1,962 $ 9,105 A summary of the allowance and loans individually and collectively evaluated for impairment are as follows: As of December 31, 2016 (in thousands) Allowance Individually Evaluated for Impairment Allowance Collectively Evaluated for Impairment Total Allowance for Credit Losses Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Total Loans before Unearned Income Real Estate: Construction & land development $ - $ 1,232 $ 1,232 $ 361 $ 83,878 $ 84,239 Farmland - 19 19 - 21,138 21,138 1 - 4-family 8 1,196 1,204 1,130 134,081 135,211 Multi-family 164 427 591 5,014 7,436 12,450 Non-farm non-residential 247 3,204 3,451 10,803 406,211 417,014 Total Real Estate 419 6,078 6,497 17,308 652,744 670,052 Non-Real Estate: Agricultural 11 63 74 1,614 22,169 23,783 Commercial and industrial 2,375 1,168 3,543 8,965 185,004 193,969 Consumer and other 193 779 972 924 62,087 63,011 Unallocated - 28 28 - - - Total Non-Real Estate 2,579 2,038 4,617 11,503 269,260 280,763 Total $ 2,998 $ 8,116 $ 11,114 $ 28,811 $ 922,004 950,815 Unearned Income (1,894 ) Total Loans Net of Unearned Income $ 948,921 As of December 31, 2015 (in thousands) Allowance Individually Evaluated for Impairment Allowance Collectively Evaluated for Impairment Total Allowance for Credit Losses Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Total Loans before Unearned Income Real Estate: Construction & land development $ - $ 962 $ 962 $ 368 $ 55,764 $ 56,132 Farmland - 54 54 - 17,672 17,672 1 - 4-family 611 1,160 1,771 3,049 126,561 129,610 Multi-family 454 103 557 9,045 3,584 12,629 Non-farm non-residential 1,298 2,000 3,298 13,646 309,717 323,363 Total Real Estate 2,363 4,279 6,642 26,108 513,298 539,406 Non-Real Estate: Agricultural - 16 16 4,863 20,975 25,838 Commercial and industrial - 2,527 2,527 - 224,201 224,201 Consumer and other - 230 230 171 53,992 54,163 Unallocated - - - - - - Total Non-Real Estate - 2,773 2,773 5,034 299,168 304,202 Total $ 2,363 $ 7,052 $ 9,415 $ 31,142 $ 812,466 843,608 Unearned Income (2,025 ) Total Loans Net of Unearned Income $ 841,583
Summary of Impaired Loans by Class	The following is a summary of impaired loans by class at December 31, 2016: As of December 31, 2016 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Interest Income Cash Basis Impaired Loans with no related allowance: Real Estate: Construction & land development $ 361 $ 823 $ - $ 363 $ - $ - Farmland - - - - - - 1 - 4-family 863 1,196 - 1,044 49 48 Multi-family - - - - - - Non-farm non-residential 8,501 9,430 - 8,949 196 175 Total Real Estate 9,725 11,449 - 10,356 245 223 Non-Real Estate: Agricultural 1,603 1,742 - 1,377 30 - Commercial and industrial - - - - - - Consumer and other 686 685 - 724 18 12 Total Non-Real Estate 2,289 2,427 - 2,101 48 12 Total Impaired Loans with no related allowance 12,014 13,876 - 12,457 293 235 Impaired Loans with an allowance recorded: Real estate: Construction & land development - - - - - - Farmland - - - - - - 1 - 4-family 267 303 8 279 - - Multi-family 5,014 5,305 164 5,169 - - Non-farm non-residential 2,302 2,296 247 2,334 119 113 Total Real Estate 7,583 7,904 419 7,782 119 113 Non-Real Estate: Agricultural 11 11 11 11 - - Commercial and industrial 8,965 9,117 2,375 9,379 72 72 Consumer and other 238 244 193 289 8 7 Total Non-Real Estate 9,214 9,372 2,579 9,679 80 79 Total Impaired Loans with an allowance recorded 16,797 17,276 2,998 17,461 199 192 Total Impaired Loans $ 28,811 $ 31,152 $ 2,998 $ 29,918 $ 492 $ 427 The following is a summary of impaired loans by class at December 31, 2015: As of December 31, 2015 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Interest Income Cash Basis Impaired Loans with no related allowance: Real Estate: Construction & land development $ 368 $ 823 $ - $ 825 $ 41 $ 44 Farmland - - - - - - 1 - 4-family 1,054 1,358 - 1,354 79 84 Multi-family 3,728 4,240 - 4,305 254 72 Non-farm non-residential 3,637 4,116 - 4,124 165 147 Total Real Estate 8,787 10,537 - 10,608 539 347 Non-Real Estate: Agricultural 4,863 5,019 - 5,036 300 300 Commercial and industrial - - - - - - Consumer and other 171 317 - 335 27 20 Total Non-Real Estate 5,034 5,336 - 5,371 327 320 Total Impaired Loans with no related allowance 13,821 15,873 - 15,979 866 667 Impaired Loans with an allowance recorded: Real estate: Construction & land development - - - - - - Farmland - - - - - - 1 - 4-family 1,995 2,144 611 2,079 103 125 Multi-family - - - - - - Non-farm non-residential 10,009 10,841 1,298 11,035 566 569 Total Real Estate 12,004 12,985 1,909 13,114 669 694 Non-Real Estate: Agricultural - - - - - - Commercial and industrial - - - - - - Consumer and other - - - - - - Total Non-Real Estate - - - - - - Total Impaired Loans with an allowance recorded 12,004 12,985 1,909 13,114 669 694 Total Impaired Loans $ 25,825 $ 28,858 $ 1,909 $ 29,093 $ 1,535 $ 1,361
Troubled Debt Restructurings	The following table is an age analysis of TDRs as of December 31, 2016 and December 31, 2015: Troubled Debt Restructurings December 31, 2016 December 31, 2015 Accruing Loans Accruing Loans (in thousands) Current 30-89 Days Past Due Nonaccrual Total TDRs Current 30-89 Days Past Due Nonaccrual Total TDRs Real Estate: Construction & land development $ - $ - $ 361 $ 361 $ - $ - $ 368 $ 368 Farmland - - - - - - - - 1 - 4-family - - - - - - 1,702 1,702 Multi-family - - - - - - - - Non-farm non-residential 2,987 - 100 3,087 3,431 - 206 3,637 Total Real Estate 2,987 - 461 3,448 3,431 - 2,276 5,707 Non-Real Estate: Agricultural - - - - - - - - Commercial and industrial - - - - - - - - Consumer and other - - - - - - - - Total Non-Real Estate - - - - - - - - Total $ 2,987 $ - $ 461 $ 3,448 $ 3,431 $ - $ 2,276 $ 5,707 The following table discloses TDR activity for the twelve months ended December 31, 2016. Trouble Debt Restructured Loans Activity Twelve Months Ended December 31, 2016 (in thousands) Beginning balance (December 31, 2015) New TDRs Charge-offs post-modification Transferred to ORE Paydowns Construction to permanent financing Restructured to market terms Other adjustments Ending balance (December 31, 2016) Real Estate: Construction & land development $ 368 $ - $ - $ - $ (6 ) $ - $ - $ (1 ) $ 361 Farmland - - - - - - - - - 1 - 4-family 1,702 - - - (32 ) - (1,670 ) - - Multi-family - - - - - - - - - Non-farm non-residential 3,637 - (111 ) - (3 ) - (441 ) 5 3,087 Total Real Estate 5,707 - (111 ) - (41 ) - (2,111 ) 4 3,448 Non-Real Estate: Agricultural - - - - - - - - - Commercial and industrial - - - - - - - - - Consumer and other - - - - - - - - - Total Non-Real Estate - - - - - - - - - Total Impaired Loans with no related allowance $ 5,707 $ - $ (111 ) $ - $ (41 ) $ - $ (2,111 ) $ 4 $ 3,448

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Premises and Equipment [Abstract]
Premises and Equipment	The components of premises and equipment at December 31, 2016 and 2015 are as follows: (in thousands) December 31, 2016 December 31, 2015 Land $ 7,185 $ 7,227 Bank premises 21,229 18,914 Furniture and equipment 21,689 21,060 Construction in progress 2,106 2,667 Acquired value 52,209 49,868 Less: accumulated depreciation 28,690 27,849 Net book value $ 23,519 $ 22,019

Goodwill and Other Intangible41

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Other Intangible Assets [Abstract]
Finite-lived Intangible Assets	The following table summarizes intangible assets subject to amortization. December 31, 2016 December 31, 2015 (in thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Core deposit intangibles $ 9,350 $ 8,372 $ 978 $ 9,350 $ 8,052 $ 1,298 Mortgage servicing rights 267 189 78 267 171 96 Total $ 9,617 $ 8,561 $ 1,056 $ 9,617 $ 8,223 $ 1,394
Amortization Expense of Core Deposit Intangible Assets for Next Five Years	Amortization expense of the core deposit intangible assets for the next five years is as follows: For the Years Ended Estimated Amortization Expense (in thousands) December 31, 2017 $ 320 December 31, 2018 $ 320 December 31, 2019 $ 135 December 31, 2020 $ 135 December 31, 2021 $ 68

Other Real Estate (Tables)

Other Real Estate (Tables)	12 Months Ended
	Dec. 31, 2016
Other Real Estate [Abstract]
Components of Other Real Estate Owned	Other real estate owned consists of the following: (in thousands) December 31, 2016 December 31, 2015 Real Estate Owned Acquired by Foreclosure: Residential $ 71 $ 880 Construction & land development - 25 Non-farm non-residential 288 672 Total Other Real Estate Owned and Foreclosed Property $ 359 $ 1,577

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2016
Deposits [Abstract]
Schedule of Maturities of All Time Deposits	A schedule of maturities of all time deposits are as follows: (in thousands) December 31, 2016 2017 $ 359,943 2018 78,927 2019 41,088 2020 23,318 2021 and thereafter 14,721 Total $ 517,997

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2016
Borrowings [Abstract]
Schedule of Short-term Borrowings	Short-term borrowings are summarized as follows: (in thousands) December 31, 2016 December 31, 2015 Federal Home Loan Bank advances $ 6,500 $ - Line of credit - 1,800 Total short-term borrowings $ 6,500 $ 1,800
Short-term Borrowings	The following schedule provides certain information about First Guaranty's short-term borrowings for the periods indicated: December 31, (in thousands except for %) 2016 2015 2014 Outstanding at year end $ 6,500 $ 1,800 $ 1,800 Maximum month-end outstanding $ 25,000 $ 13,800 $ 22,356 Average daily outstanding $ 8,775 $ 4,217 $ 6,960 Weighted average rate during the year 0.85 % 2.12 % 1.08 % Average rate at year end 0.65 % 4.50 % 4.50 %
Obligations on Senior Long-term Debt and Junior Subordinated Debentures	As of December 31, 2016 obligations on senior long-term debt and junior subordinated debentures totaled $36.7 million. The scheduled maturities are as follows: (in thousands) Senior Long-term Debt Junior Subordinated Debentures 2017 $ 2,125 $ - 2018 2,500 - 2019 2,500 - 2020 2,500 - 2021 2,500 - 2022 and thereafter 10,000 15,000 Subtotal $ 22,125 $ 15,000 Debt issuance costs (25 ) (370 ) Total $ 22,100 $ 14,630

Capital Requirements (Tables)

Capital Requirements (Tables)	12 Months Ended
	Dec. 31, 2016
Capital Requirements [Abstract]
Actual and Required Capital Amounts and Ratios	First Guaranty's and the Bank's actual capital amounts and ratios as of December 31, 2016 and 2015 are presented in the following table. Actual Minimum Capital Requirements Minimum to be Well Capitalized Under Action Provisions (in thousands except for %) Amount Ratio Amount Ratio Amount Ratio December 31, 2016 Total Risk-based Capital: Consolidated $ 151,877 12.79 % $ 94,982 8.00 % N/A N/A Bank $ 153,768 12.99 % $ 94,717 8.00 % $ 118,396 10.00 % Tier 1 Capital: Consolidated $ 125,763 10.59 % $ 71,236 6.00 % N/A N/A Bank $ 142,654 12.05 % $ 71,038 6.00 % $ 94,717 8.00 % Tier 1 Leverage Capital: Consolidated $ 125,763 8.68 % $ 57,930 4.00 % N/A N/A Bank $ 142,654 9.88 % $ 57,771 4.00 % $ 72,214 5.00 % Common Equity Tier One Capital: Consolidated $ 125,763 10.59 % $ 53,427 4.50 % N/A N/A Bank $ 142,654 12.05 % $ 53,278 4.50 % $ 76,958 6.50 % December 31, 2015 Total Risk-based Capital: Consolidated $ 141,022 13.13 % $ 85,952 8.00 % N/A N/A Bank $ 148,316 13.86 % $ 85,632 8.00 % $ 107,040 10.00 % Tier 1 Capital: Consolidated $ 116,607 10.85 % $ 64,464 6.00 % N/A N/A Bank $ 138,901 12.98 % $ 64,224 6.00 % $ 85,632 8.00 % Tier 1 Leverage Capital: Consolidated $ 116,607 8.17 % $ 57,121 4.00 % N/A N/A Bank $ 138,901 9.74 % $ 57,062 4.00 % $ 71,328 5.00 % Common Equity Tier One Capital: Consolidated $ 116,607 10.85 % $ 48,348 4.50 % N/A N/A Bank $ 138,901 12.98 % $ 48,168 4.50 % $ 69,576 6.50 %

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	An analysis of the activity of loans made to such borrowers during the year ended December 31, 2016 and 2015 follows: December 31, (in thousands) 2016 2015 Balance, beginning of year $ 57,816 $ 53,808 Net Increase 463 4,008 Balance, end of year $ 58,279 $ 57,816

Other Expenses (Tables)

Other Expenses (Tables)	12 Months Ended
	Dec. 31, 2016
Other Expenses [Abstract]
Summary of Significant Components of Other Noninterest Expense	The following is a summary of the significant components of other noninterest expense: December 31, (in thousands) 2016 2015 2014 Other noninterest expense: Legal and professional fees $ 2,185 $ 2,019 $ 1,982 Data processing 1,259 1,184 1,153 ATM Fees 1,044 1,022 1,122 Marketing and public relations 878 848 700 Taxes - sales, capital and franchise 787 717 605 Operating supplies 471 414 410 Software expense and amortization 835 612 499 Travel and lodging 710 818 566 Telephone 177 172 242 Amortization of core deposits 320 320 320 Donations 298 332 150 Net costs from other real estate and repossessions 498 493 1,374 Regulatory assessment 1,005 1,111 1,181 Other 1,599 1,692 1,522 Total other noninterest expense $ 12,066 $ 11,754 $ 11,826

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Taxes [Abstract]
Provision for Income Taxes	The following is a summary of the provision for income taxes included in the Consolidated Statements of Income: December 31, (in thousands) 2016 2015 2014 Current $ 8,168 $ 7,347 $ 4,898 Deferred (1,004 ) (384 ) 594 Total $ 7,164 $ 6,963 $ 5,492
Effective Income Tax Rate Reconciliation	The difference between income taxes computed by applying the statutory federal income tax rate and the provision for income taxes in the financial statements is reconciled as follows: December 31, (in thousands except for %) 2016 2015 2014 Statutory tax rate 35.0 % 35.0 % 35.0 % Federal income taxes at statutory rate $ 7,440 $ 7,514 $ 5,851 Tax exempt municipal income (283 ) (436 ) (284 ) Other 7 (115 ) (75 ) Total $ 7,164 $ 6,963 $ 5,492
Components of Deferred Tax Assets and Liabilities	The significant components of deferred taxes classified in First Guaranty's Consolidated Balance Sheets at December 31, 2016 and 2015 are as follows: December 31, (in thousands) 2016 2015 Deferred tax assets: Allowance for loan losses $ 3,890 $ 3,201 Other real estate owned 60 127 Unrealized losses on available for sale securities 2,060 445 Other 449 541 Gross deferred tax assets 6,459 4,314 Deferred tax liabilities: Depreciation and amortization (1,480 ) (1,588 ) Core deposit intangibles (342 ) (441 ) Unrealized gains on available for sale securities - - Other (376 ) (373 ) Gross deferred tax liabilities (2,198 ) (2,402 ) Net deferred tax assets $ 4,261 $ 1,912

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies [Abstract]
Summary of Notional Amounts of Financial Instruments with Off-Balance Sheet Risk	Set forth below is a summary of the notional amounts of the financial instruments with off-balance sheet risk at December 31, 2016 and December 31, 2015. (in thousands) December 31, 2016 December 31, 2015 Contract Amount Commitments to Extend Credit $ 56,910 $ 88,081 Unfunded Commitments under lines of credit $ 128,428 $ 107,581 Commercial and Standby letters of credit $ 6,602 $ 7,486

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Measurements [Abstract]
Fair Value, Assets Measured on Recurring Basis	The following table summarizes financial assets measured at fair value on a recurring basis as of December 31, 2016 and 2015, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) December 31, 2016 December 31, 2015 Available for Sale Securities Fair Value Measurements Using: Level 1:Quoted Prices in Active Markets For Identical Assets $ 30,487 $ 30,501 Level 2: Significant Other Observable Inputs 347,586 338,167 Level 3: Significant Unobservable Inputs 19,400 7,701 Securities available for sale measured at fair value $ 397,473 $ 376,369
Fair value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table reconciles assets measured at fair value on a recurring basis using unobservable inputs ( Level 3 Level 3 Changes (in thousands) December 31, 2016 December 31, 2015 Balance, beginning of year $ 7,701 $ 8,780 Total gains or losses (realized/unrealized): Included in earnings - - Included in other comprehensive income - - Purchases, sales, issuances and settlements, net 11,699 (1,079 ) Transfers in and/or out of Level 3 - - Balance as of end of year $ 19,400 $ 7,701
Fair Value Measurements, Nonrecurring	The following table measures financial assets and financial liabilities measured at fair value on a non-recurring basis as of December 31, 2016, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) At December 31, At December 31, Fair Value Measurements Using: Impaired Loans Level 1: Quoted Prices in Active Markets For Identical Assets $ - $ - Level 2: Significant Other Observable Inputs 259 293 Level 3: Significant Unobservable Inputs 18,559 16,401 Impaired loans measured at fair value $ 18,818 $ 16,694 Fair Value Measurements Using: Other Real Estate Owned Level 1: Quoted Prices in Active Markets For Identical Assets $ - $ - Level 2: Significant Other Observable Inputs 226 1,104 Level 3: Significant Unobservable Inputs 133 473 Other real estate owned measured at fair value $ 359 $ 1,577

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Financial Instruments [Abstract]
Schedule of Estimated Fair Values and Carrying Values of Financial Instruments	The estimated fair values and carrying values of the financial instruments at December 31, 2016 and 2015 are presented in the following table: December 31, 2016 2015 (in thousands) Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Assets Cash and cash equivalents $ 18,111 $ 18,111 $ 37,272 $ 37,272 Securities, available for sale $ 397,473 $ 397,473 $ 376,369 $ 376,369 Securities, held to maturity $ 101,863 $ 99,906 $ 169,752 $ 168,148 Federal Home Loan Bank stock $ 1,816 $ 1,816 $ 935 $ 935 Loans, net $ 937,807 $ 937,495 $ 832,168 $ 831,731 Accrued interest receivable $ 7,039 $ 7,039 $ 6,015 $ 6,015 Liabilities Deposits $ 1,326,181 $ 1,325,972 $ 1,295,870 $ 1,296,468 Borrowings $ 28,600 $ 28,625 $ 27,624 $ 27,624 Junior subordinated debentures $ 14,630 $ 13,909 $ 14,597 $ 14,597 Accrued interest payable $ 1,931 $ 1,931 $ 1,707 $ 1,707

Condensed Parent Company Info52

Condensed Parent Company Information (Tables)	12 Months Ended
	Dec. 31, 2016
Condensed Parent Company Information [Abstract]
Condensed Balance Sheets	First Guaranty Bancshares, Inc. Condensed Balance Sheets December 31, (in thousands) 2016 2015 Assets Cash $ 16,088 $ 16,862 Investment in bank subsidiary 141,241 140,518 Investment Securities (available for sale, at fair value) 80 80 Other assets 4,197 3,233 Total Assets $ 161,606 $ 160,693 Liabilities and Shareholders' Equity Short-term debt $ - $ 1,800 Senior long-term debt 22,100 25,824 Junior subordinated debentures 14,630 14,597 Other liabilities 527 248 Total Liabilities 37,257 42,469 Shareholders' Equity 124,349 118,224 Total Liabilities and Shareholders' Equity $ 161,606 $ 160,693
Condensed Statements of Income	First Guaranty Bancshares, Inc. Condensed Statements of Income December 31, (in thousands) 2016 2015 2014 Operating Income Dividends received from bank subsidiary $ 11,858 $ 9,843 $ 6,448 Net gains on securities - 2,652 - Other income 160 261 162 Total operating income 12,018 12,756 6,610 Operating Expenses Interest expense 1,444 192 130 Salaries & Benefits 200 172 140 Other expenses 948 766 464 Total operating expenses 2,592 1,130 734 Income before income tax benefit and increase in equity in undistributed earnings of subsidiary 9,426 11,626 5,876 Income tax benefit (expense) 846 (605 ) 229 Income before increase in equity in undistributed earnings of subsidiary 10,272 11,021 6,105 Increase in equity in undistributed earnings of subsidiary 3,821 3,484 5,119 Net Income 14,093 14,505 11,224 Less preferred stock dividends - (384 ) (394 ) Net income available to common shareholders $ 14,093 $ 14,121 $ 10,830
Condensed Statements of Cash Flows	First Guaranty Bancshares, Inc. Condensed Statements of Cash Flows December 31, (in thousands) 2016 2015 2014 Cash flows from operating activities: Net income $ 14,093 $ 14,505 $ 11,224 Adjustments to reconcile net income to net cash provided by operating activities: Increase in equity in undistributed earnings of subsidiary $ (3,821 ) $ (3,484 ) (5,119 ) Depreciation and amortization 7 - - Gain on sale of securities - (2,652 ) - Net change in other liabilities 318 (28 ) 55 Net change in other assets (971 ) 396 (3,383 ) Net cash provided by operating activities 9,626 8,737 2,777 Cash flows from investing activities: Proceeds from maturities, calls and sales of AFS securities - 4,152 - Funds Invested in AFS securities - (10 ) (5 ) Net cash provided by (used in) investing activities - 4,142 (5 ) Cash flows from financing activities: Net decrease in short-term borrowings (1,800 ) - - Proceeds from long-term debt, net of costs - 24,969 2,555 Repayment of long-term debt (3,730 ) (1,584 ) (616 ) Proceeds from junior subordinated debentures, net of costs - 14,597 - Issuance of common stock, net of costs - 9,344 - Redemption of preferred stock - (39,435 ) - Dividends paid (4,870 ) (4,631 ) (4,421 ) Net cash (used in) provided by financing activities (10,400 ) 3,260 (2,482 ) Net (decrease) increase in cash and cash equivalents (774 ) 16,139 290 Cash and cash equivalents at the beginning of the period 16,862 723 433 Cash and cash equivalents at the end of the period $ 16,088 $ 16,862 $ 723

Business and Summary of Signi53

Business and Summary of Significant Accounting Policies (Details)	Dec. 17, 2015	Dec. 31, 2015	Dec. 31, 2016USD ($)OfficeFacilityATMPaymentSegment
Business and Summary of Significant Accounting Policies [Abstract]
Number of banking offices | Office			21
Number of drive up banking facility | Facility			1
Number of automated teller machines | ATM			27
Acquisition Accounting [Abstract]
Maximum period of fair value refinement after closing date of acquisition			1 year
Loans [Abstract]
Past due period after which evaluation is made for discontinuation of interest accrual on loan			90 days
Period of payment performance after which loans are returned to accrual status			6 months
Troubled Debt Restructurings (TDRs) [Abstract]
Period of performance, after which the Company evaluates TDRs that have subsequently been restructured and returned to market terms			12 months
Credit Quality [Abstract]
Minimum balance of impaired loans over which impairment method is applied | $			$ 250,000
Earnings per common share [Abstract]
Common stock, dividend paid percentage	10.00%	10.00%
Operating Segments [Abstract]
Number of reportable operating segments | Segment			1
Minimum [Member]
Loans [Abstract]
Threshold period past due for charge-off of loans			90 days
Maximum [Member]
Loans [Abstract]
Threshold period past due for charge-off of loans			120 days
Single-Family Residential [Member] | Fixed Rate Residential Mortgage [Member]
Loans held for sale [Abstract]
Period within which loans are sold in secondary market			30 days
All Loans Except Mortgage Loans [Member]
Loans [Abstract]
Past due period after which loans are considered past due			30 days
Mortgage Loans [Member]
Loans [Abstract]
Number of consecutive payments missed after which loans are considered past due | Payment			2
Building and Improvements [Member] | Minimum [Member]
Premises and equipment [Abstract]
Estimated useful life			10 years
Building and Improvements [Member] | Maximum [Member]
Premises and equipment [Abstract]
Estimated useful life			40 years
Equipment, Fixtures and Automobiles [Member] | Minimum [Member]
Premises and equipment [Abstract]
Estimated useful life			3 years
Equipment, Fixtures and Automobiles [Member] | Maximum [Member]
Premises and equipment [Abstract]
Estimated useful life			10 years
Core Deposits [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period			7 years
Core Deposits [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period			15 years
Consumer Loans [Member]
Credit Quality [Abstract]
Period past due after which loans are considered substandard			90 days

Cash and Due from Banks (Detail

Cash and Due from Banks (Details)	Dec. 31, 2016USD ($)Account	Dec. 31, 2015USD ($)Account
Cash and Due from Banks [Abstract]
Reserve maintained at Federal Reserve Bank	$ 0	$ 0
Number of accounts that exceeded FDIC insurable limit | Account	1	1
FDIC insurable limit	$ 250,000	$ 250,000
Balance in excess of FDIC insurable limit	$ 4,000	$ 2,000

Securities, Summary Comparison

Securities, Summary Comparison of Securities by Type (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	$ 403,532	$ 377,853
Gross unrealized gains	1,724	3,160
Gross unrealized losses	(7,783)	(4,644)
Fair value	397,473	376,369
Held-to-maturity Securities [Abstract]
Amortized cost	101,863	169,752
Gross unrealized gains	0	9
Gross unrealized losses	(1,957)	(1,613)
Fair value	99,906	168,148
US Treasuries [Member]
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	29,994	29,999
Gross unrealized gains	0	0
Gross unrealized losses	0	0
Fair value	29,994	29,999
US Government Agencies [Member]
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	183,152	165,364
Gross unrealized gains	0	0
Gross unrealized losses	(4,820)	(1,553)
Fair value	178,332	163,811
Corporate Debt Securities [Member]
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	132,448	105,680
Gross unrealized gains	1,624	2,259
Gross unrealized losses	(2,100)	(2,803)
Fair value	131,972	105,136
Mutual Funds or Other Equity Securities [Member]
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	580	580
Gross unrealized gains	0	2
Gross unrealized losses	(7)	0
Fair value	573	582
Municipal Bonds [Member]
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	28,177	47,339
Gross unrealized gains	100	899
Gross unrealized losses	(320)	(5)
Fair value	27,957	48,233
Mortgage-backed Securities [Member]
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Amortized cost	29,181	28,891
Gross unrealized gains	0	0
Gross unrealized losses	(536)	(283)
Fair value	28,645	28,608
US Government Agencies [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	18,167	77,343
Gross unrealized gains	0	0
Gross unrealized losses	(655)	(721)
Fair value	17,512	76,622
Mortgage-backed Securities [Member]
Held-to-maturity Securities [Abstract]
Amortized cost	83,696	92,409
Gross unrealized gains	0	9
Gross unrealized losses	(1,302)	(892)
Fair value	$ 82,394	$ 91,526

Securities, Scheduled Maturitie

Securities, Scheduled Maturities of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Available-for-sale Securities, Debt Maturities, Amortized Cost [Abstract]
Due in one year or less	$ 39,711
Due after one year through five years	91,818
Due after five years through 10 years	215,615
Over 10 years	27,207
Subtotal	374,351
Mortgage-backed Securities	29,181
Amortized cost	403,532
Available-for-sale Securities, Debt Maturities, Fair Value [Abstract]
Due in one year or less	39,772
Due after one year through five years	92,611
Due after five years through 10 years	209,970
Over 10 years	26,475
Subtotal	368,828
Mortgage-backed Securities	28,645
Fair value	397,473
Held-to-maturity Securities, Debt Maturities, Amortized Cost [Abstract]
Due in one year or less	0
Due after one year through five years	4,998
Due after five years through 10 years	13,169
Over 10 years	0
Subtotal	18,167
Mortgage-backed securities	83,696
Amortized cost	101,863	$ 169,752
Held-to-maturity Securities, Debt Maturities, Fair Value [Abstract]
Due in one year or less	0
Due after on year through five years	4,953
Due after five years through 10 years	12,559
Over 10 years	0
Subtotal	17,512
Mortgage-backed securities	82,394
Fair value	$ 99,906	$ 168,148

Securities, Summary of Securiti

Securities, Summary of Securities in Continuous Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2016USD ($)Security	Dec. 31, 2015USD ($)Security
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	273	179
Less than 12 months, fair value	$ 290,345	$ 187,173
Less than 12 months, gross unrealized losses	$ (7,296)	$ (2,718)
12 months or more, number of securities | Security	26	38
12 months or more, fair value	$ 6,440	$ 52,682
12 months or more, gross unrealized losses	$ (487)	$ (1,926)
Total, number of securities | Security	299	217
Total, fair value	$ 296,785	$ 239,855
Total, gross unrealized losses	$ (7,783)	$ (4,644)
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, number of securities | Security	58	55
Less than 12 months, fair value	$ 99,906	$ 134,728
Less than 12 months, gross unrealized losses	$ (1,957)	$ (1,296)
12 months or more, number of securities | Security	0	7
12 months or more, fair value	$ 0	$ 23,852
12 months or more, gross unrealized losses	$ 0	$ (317)
Total, number of securities | Security	58	62
Total, fair value	$ 99,906	$ 158,580
Total, gross unrealized losses	$ (1,957)	$ (1,613)
Securities Disclosures [Abstract]
Number of debt securities with unrealized losses | Security	357
Unrealized losses on debt securities in continuous loss position as percentage of total individual securities' amortized cost basis	2.40%
Unrealized losses on debt securities in continuous loss position as percentage of amortized cost basis of investment securities portfolio	1.90%
Number of debt securities in continuous loss position for over 12 months | Security	26
Debt securities in a continuous loss position for over 12 months, amortized cost basis	$ 6,900
Debt securities in a continuous loss position for over 12 months, unrealized loss	$ 500
US Treasuries [Member]
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	3	2
Less than 12 months, fair value	$ 10,997	$ 9,999
Less than 12 months, gross unrealized losses	$ 0	$ 0
12 months or more, number of securities | Security	0	0
12 months or more, fair value	$ 0	$ 0
12 months or more, gross unrealized losses	$ 0	$ 0
Total, number of securities | Security	3	2
Total, fair value	$ 10,997	$ 9,999
Total, gross unrealized losses	$ 0	$ 0
US Government Agencies [Member]
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	54	49
Less than 12 months, fair value	$ 178,331	$ 116,473
Less than 12 months, gross unrealized losses	$ (4,820)	$ (921)
12 months or more, number of securities | Security	0	11
12 months or more, fair value	$ 0	$ 47,338
12 months or more, gross unrealized losses	$ 0	$ (632)
Total, number of securities | Security	54	60
Total, fair value	$ 178,331	$ 163,811
Total, gross unrealized losses	$ (4,820)	$ (1,553)
Corporate Debt Securities [Member]
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	185	112
Less than 12 months, fair value	$ 61,669	$ 31,414
Less than 12 months, gross unrealized losses	$ (1,613)	$ (1,509)
12 months or more, number of securities | Security	26	27
12 months or more, fair value	$ 6,440	$ 5,344
12 months or more, gross unrealized losses	$ (487)	$ (1,294)
Total, number of securities | Security	211	139
Total, fair value	$ 68,109	$ 36,758
Total, gross unrealized losses	$ (2,100)	$ (2,803)
Mutual Funds or Other Equity Securities [Member]
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	1	0
Less than 12 months, fair value	$ 493	$ 0
Less than 12 months, gross unrealized losses	$ (7)	$ 0
12 months or more, number of securities | Security	0	0
12 months or more, fair value	$ 0	$ 0
12 months or more, gross unrealized losses	$ 0	$ 0
Total, number of securities | Security	1	0
Total, fair value	$ 493	$ 0
Total, gross unrealized losses	$ (7)	$ 0
Municipal Bonds [Member]
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	14	2
Less than 12 months, fair value	$ 10,210	$ 679
Less than 12 months, gross unrealized losses	$ (320)	$ (5)
12 months or more, number of securities | Security	0	0
12 months or more, fair value	$ 0	$ 0
12 months or more, gross unrealized losses	$ 0	$ 0
Total, number of securities | Security	14	2
Total, fair value	$ 10,210	$ 679
Total, gross unrealized losses	$ (320)	$ (5)
Mortgage-backed Securities [Member]
Summary of Fair Value of Securities with Gross Unrealized Losses and Aging of Gross Unrealized Losses [Abstract]
Less than 12 months, number of securities | Security	16	14
Less than 12 months, fair value	$ 28,645	$ 28,608
Less than 12 months, gross unrealized losses	$ (536)	$ (283)
12 months or more, number of securities | Security	0	0
12 months or more, fair value	$ 0	$ 0
12 months or more, gross unrealized losses	$ 0	$ 0
Total, number of securities | Security	16	14
Total, fair value	$ 28,645	$ 28,608
Total, gross unrealized losses	$ (536)	$ (283)
US Government Agencies [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, number of securities | Security	10	16
Less than 12 months, fair value	$ 17,512	$ 51,865
Less than 12 months, gross unrealized losses	$ (655)	$ (404)
12 months or more, number of securities | Security	0	7
12 months or more, fair value	$ 0	$ 23,852
12 months or more, gross unrealized losses	$ 0	$ (317)
Total, number of securities | Security	10	23
Total, fair value	$ 17,512	$ 75,717
Total, gross unrealized losses	$ (655)	$ (721)
Mortgage-backed Securities [Member]
Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, number of securities | Security	48	39
Less than 12 months, fair value	$ 82,394	$ 82,863
Less than 12 months, gross unrealized losses	$ (1,302)	$ (892)
12 months or more, number of securities | Security	0	0
12 months or more, fair value	$ 0	$ 0
12 months or more, gross unrealized losses	$ 0	$ 0
Total, number of securities | Security	48	39
Total, fair value	$ 82,394	$ 82,863
Total, gross unrealized losses	$ (1,302)	$ (892)

Securities, Other Than Temporar

Securities, Other Than Temporary Impairments (Details)	12 Months Ended
	Dec. 31, 2016USD ($)SecurityIssuer	Dec. 31, 2015USD ($)Security	Dec. 31, 2014USD ($)
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Other than temporary impairment losses	$ 60,000	$ 175,000	$ 0
OTTI losses recorded on available-for-sale securities [Abstract]
Total OTTI charge realized and unrealized	66,000	571,000
OTTI recognized in other comprehensive income (non-credit component)	6,000	396,000	0
Net impairment losses recognized in earnings (credit component)	60,000	175,000
Book balance of securities with credit related OTTI losses	403,532,000	377,853,000
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Roll Forward]
Beginning balance of credit losses	175,000	0
Other-than-temporary impairment credit losses on securities not previously OTTI	60,000	175,000
Increases for additional credit losses on securities previously determined to be OTTI	0	0
Reduction for increases in cash flows	0	0
Reduction due to credit impaired securities sold or fully settled	(175,000)	0
Ending balance of cumulative credit losses recognized in earnings	$ 60,000	$ 175,000	$ 0
Available-for-sale Securities [Member] | Corporate Bond Securities [Member]
OTTI losses recorded on available-for-sale securities [Abstract]
Number of securities with credit related OTTI losses | Security	1	2
Book balance of securities with credit related OTTI losses	$ 100,000	$ 800,000
Available-for-sale Securities [Member] | Corporate Debt Securities [Member]
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Line Items]
Number of issuers having other-than-temporary impairment losses | Issuer	2
Available-for-sale Securities [Member] | Corporate Debt Securities One [Member]
OTTI losses recorded on available-for-sale securities [Abstract]
OTTI recognized in other comprehensive income (non-credit component)	$ 6,000	$ 300
Number of securities with credit related OTTI losses | Security	1	1
Book balance of securities with credit related OTTI losses	$ 100,000	$ 500,000
Available-for-sale Securities [Member] | Corporate Debt Securities Two [Member]
OTTI losses recorded on available-for-sale securities [Abstract]
OTTI recognized in other comprehensive income (non-credit component)		$ 100,000

Securities, Pledged Securities

Securities, Pledged Securities and Realized and Unrealized Gains (Losses) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Securities [Abstract]
Carrying value of pledged securities		$ 368,200,000	$ 427,400,000
Total gains realized on security	$ 2,700,000	3,799,000	3,300,000	$ 295,000
Gross realized gains		3,600,000	3,300,000	200,000
Gross realized losses		53,000	400,000	200,000
Tax (benefit) provision applicable to these realized net (losses)/gains		1,300,000	1,200,000	0
Proceeds from sales of securities		191,000,000	290,000,000	$ 109,800,000
Net unrealized gains (losses) on available-for-sale securities included in AOCI , net of applicable income taxes		(4,000,000)	(900,000)
Gains reclassified out of AOCI into earnings, net of tax		$ 2,500,000	$ 2,100,000

Securities, Exposure to Investm

Securities, Exposure to Investment Securities Issuers That Exceeded 10 Percent of Stockholders' Equity (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	$ 499,336	$ 546,121
Stockholders' Equity, Total [Member]
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	344,190
Fair value	336,877
Stockholders' Equity, Total [Member] | U.S. Treasuries [Member]
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	29,994
Fair value	29,994
Stockholders' Equity, Total [Member] | Federal Home Loan Bank (FHLB) [Member]
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	53,342
Fair value	52,113
Stockholders' Equity, Total [Member] | Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) [Member]
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	53,422
Fair value	52,734
Stockholders' Equity, Total [Member] | Federal National Mortgage Association (Fannie Mae-FNMA) [Member]
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	109,095
Fair value	106,474
Stockholders' Equity, Total [Member] | Federal Farm Credit Bank (FFCB) [Member]
Exposure to investment securities issuers that exceeded 10% of shareholders' equity [Abstract]
Amortized cost	98,337
Fair value	$ 95,562

Loans, Components of Loan Portf

Loans, Components of Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 950,815	$ 843,608
Percent of category	100.00%	100.00%
Unearned income	$ (1,894)	$ (2,025)
Total Loans Net of Unearned Income	948,921	841,583
Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 670,052	$ 539,406
Percent of category	70.50%	63.90%
Real Estate [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 84,239	$ 56,132
Percent of category	8.90%	6.60%
Real Estate [Member] | Farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 21,138	$ 17,672
Percent of category	2.20%	2.10%
Real Estate [Member] | 1 - 4-family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 135,211	$ 129,610
Percent of category	14.20%	15.40%
Real Estate [Member] | Multi-family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 12,450	$ 12,629
Percent of category	1.30%	1.50%
Real Estate [Member] | Non-Farm Non-Residential [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 417,014	$ 323,363
Percent of category	43.90%	38.30%
Non-Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 280,763	$ 304,202
Percent of category	29.50%	36.10%
Non-Real Estate [Member] | Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 23,783	$ 25,838
Percent of category	2.50%	3.10%
Non-Real Estate [Member] | Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 193,969	$ 224,201
Percent of category	20.40%	26.60%
Non-Real Estate [Member] | Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before unearned income	$ 63,011	$ 54,163
Percent of category	6.60%	6.40%

Loans, Fixed and Floating Rate

Loans, Fixed and Floating Rate Loans by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivables, Fixed and Floating Rate Loans by Contractual Maturity [Abstract]
One year or less	$ 149,678	$ 135,086
One to five years	558,676	562,059
Five to 15 years	161,807	80,653
Over 15 years	58,980	45,771
Subtotal	929,141	823,569
Nonaccrual loans	21,674	20,039
Total loans before unearned income	950,815	843,608
Unearned income	(1,894)	(2,025)
Total Loans Net of Unearned Income	948,921	841,583
Fixed Rate Loans [Member]
Financing Receivables, Fixed and Floating Rate Loans by Contractual Maturity [Abstract]
One year or less	97,713	86,975
One to five years	352,000	315,685
Five to 15 years	115,691	49,197
Over 15 years	53,150	36,438
Subtotal	618,554	488,295
Floating Rate Loans [Member]
Financing Receivables, Fixed and Floating Rate Loans by Contractual Maturity [Abstract]
One year or less	51,965	48,111
One to five years	206,676	246,374
Five to 15 years	46,116	31,456
Over 15 years	5,830	9,333
Subtotal	310,587	335,274
Loans at interest rate floor	$ 127,700	$ 132,900

Loans, Receivables Past Due (De

Loans, Receivables Past Due (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	$ 25,784	$ 28,626
Current	925,031	814,982
Total loans before unearned income	950,815	843,608
Recorded investment 90 days accruing	179	410	$ 600
Unearned income	(1,894)	(2,025)
Total Loans Net of Unearned Income	948,921	841,583
30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	3,931	8,177
90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	21,853	20,449
Real Estate [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	13,977	22,154
Current	656,075	517,252
Total loans before unearned income	670,052	539,406
Recorded investment 90 days accruing	179	410
Real Estate [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	3,133	4,552
Real Estate [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	10,844	17,602
Real Estate [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	758	570
Current	83,481	55,562
Total loans before unearned income	84,239	56,132
Recorded investment 90 days accruing	34	0
Real Estate [Member] | Construction and Land Development [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	173	12
Real Estate [Member] | Construction and Land Development [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	585	558
Real Estate [Member] | Farmland [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	339	136
Current	20,799	17,536
Total loans before unearned income	21,138	17,672
Recorded investment 90 days accruing	0	19
Real Estate [Member] | Farmland [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	234	0
Real Estate [Member] | Farmland [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	105	136
Real Estate [Member] | 1 - 4-family [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	3,495	7,475
Current	131,716	122,135
Total loans before unearned income	135,211	129,610
Recorded investment 90 days accruing	145	391
Real Estate [Member] | 1 - 4-family [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	1,108	2,546
Real Estate [Member] | 1 - 4-family [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	2,387	4,929
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	5,014	9,045
Current	7,436	3,584
Total loans before unearned income	12,450	12,629
Recorded investment 90 days accruing	0	0
Real Estate [Member] | Multi-family [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	0	0
Real Estate [Member] | Multi-family [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	5,014	9,045
Real Estate [Member] | Non-Farm Non-Residential [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	4,371	4,928
Current	412,643	318,435
Total loans before unearned income	417,014	323,363
Recorded investment 90 days accruing	0	0
Real Estate [Member] | Non-Farm Non-Residential [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	1,618	1,994
Real Estate [Member] | Non-Farm Non-Residential [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	2,753	2,934
Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	11,807	6,472
Current	268,956	297,730
Total loans before unearned income	280,763	304,202
Recorded investment 90 days accruing	0	0
Non-Real Estate [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	798	3,625
Non-Real Estate [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	11,009	2,847
Non-Real Estate [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	2,022	4,974
Current	21,761	20,864
Total loans before unearned income	23,783	25,838
Recorded investment 90 days accruing	0	0
Non-Real Estate [Member] | Agricultural [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	64	2,346
Non-Real Estate [Member] | Agricultural [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	1,958	2,628
Non-Real Estate [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	8,622	362
Current	185,347	223,839
Total loans before unearned income	193,969	224,201
Recorded investment 90 days accruing	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	552	314
Non-Real Estate [Member] | Commercial and Industrial [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	8,070	48
Non-Real Estate [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	1,163	1,136
Current	61,848	53,027
Total loans before unearned income	63,011	54,163
Recorded investment 90 days accruing	0	0
Non-Real Estate [Member] | Consumer and Other [Member] | 30-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	182	965
Non-Real Estate [Member] | Consumer and Other [Member] | 90 Days or Greater [Member]
Financing Receivable, Recorded Investment, Aging [Abstract]
Total past due	$ 981	$ 171

Loans, Nonaccrual Loans (Detail

Loans, Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	$ 21,674	$ 20,039
Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	10,665	17,192
Real Estate [Member] | Construction & Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	551	558
Real Estate [Member] | Farmland [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	105	117
Real Estate [Member] | 1 - 4-family [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	2,242	4,538
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	5,014	9,045
Real Estate [Member] | Non-Farm Non-Residential [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	2,753	2,934
Non-Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	11,009	2,847
Non-Real Estate [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	1,958	2,628
Non-Real Estate [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	8,070	48
Non-Real Estate [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual loans	$ 981	$ 171

Loans, Credit Exposure of Portf

Loans, Credit Exposure of Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	$ 950,815	$ 843,608
Unearned income	(1,894)	(2,025)
Total Loans Net of Unearned Income	948,921	841,583
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	883,388	774,202
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	17,705	10,752
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	41,992	58,654
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	7,730	0
Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	670,052	539,406
Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	619,535	485,379
Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	14,541	10,099
Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	35,976	43,928
Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Real Estate [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	84,239	56,132
Real Estate [Member] | Construction and Land Development [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	79,069	51,681
Real Estate [Member] | Construction and Land Development [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	1,162	386
Real Estate [Member] | Construction and Land Development [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	4,008	4,065
Real Estate [Member] | Construction and Land Development [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Real Estate [Member] | Farmland [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	21,138	17,672
Real Estate [Member] | Farmland [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	20,652	17,554
Real Estate [Member] | Farmland [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	381	0
Real Estate [Member] | Farmland [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	105	118
Real Estate [Member] | Farmland [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Real Estate [Member] | 1 - 4-family [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	135,211	129,610
Real Estate [Member] | 1 - 4-family [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	123,191	115,878
Real Estate [Member] | 1 - 4-family [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	5,460	6,425
Real Estate [Member] | 1 - 4-family [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	6,560	7,307
Real Estate [Member] | 1 - 4-family [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	12,450	12,629
Real Estate [Member] | Multi-family [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	4,268	3,584
Real Estate [Member] | Multi-family [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	1,132	0
Real Estate [Member] | Multi-family [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	7,050	9,045
Real Estate [Member] | Multi-family [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Real Estate [Member] | Non-Farm Non-Residential [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	417,014	323,363
Real Estate [Member] | Non-Farm Non-Residential [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	392,355	296,682
Real Estate [Member] | Non-Farm Non-Residential [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	6,406	3,288
Real Estate [Member] | Non-Farm Non-Residential [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	18,253	23,393
Real Estate [Member] | Non-Farm Non-Residential [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Non-Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	280,763	304,202
Non-Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	263,853	288,823
Non-Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	3,164	653
Non-Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	6,016	14,726
Non-Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	7,730	0
Non-Real Estate [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	23,783	25,838
Non-Real Estate [Member] | Agricultural [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	20,890	20,860
Non-Real Estate [Member] | Agricultural [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	920	4
Non-Real Estate [Member] | Agricultural [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	1,973	4,974
Non-Real Estate [Member] | Agricultural [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	193,969	224,201
Non-Real Estate [Member] | Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	182,381	214,184
Non-Real Estate [Member] | Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	850	471
Non-Real Estate [Member] | Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	3,008	9,546
Non-Real Estate [Member] | Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	7,730	0
Non-Real Estate [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	63,011	54,163
Non-Real Estate [Member] | Consumer and Other [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	60,582	53,779
Non-Real Estate [Member] | Consumer and Other [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	1,394	178
Non-Real Estate [Member] | Consumer and Other [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	1,035	206
Non-Real Estate [Member] | Consumer and Other [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans before unearned income	$ 0	$ 0

Allowance for Loan Losses, Summ

Allowance for Loan Losses, Summary of Changes in Allowance for Loan Losses, by Portfolio Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	$ 9,415	$ 9,105	$ 10,355
Charge-offs	(2,914)	(4,173)	(3,693)
Recoveries	908	619	481
Provision	3,705	3,864	1,962
Ending allowance	11,114	9,415	9,105
Real Estate [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	6,642	6,380	7,504
Charge-offs	(1,617)	(3,053)	(3,136)
Recoveries	466	150	163
Provision	1,006	3,165	1,849
Ending allowance	6,497	6,642	6,380
Real Estate [Member] | Construction & Land Development [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	962	702	1,530
Charge-offs	0	(559)	(1,032)
Recoveries	4	5	6
Provision	266	814	198
Ending allowance	1,232	962	702
Real Estate [Member] | Farmland [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	54	21	17
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	(35)	33	4
Ending allowance	19	54	21
Real Estate [Member] | 1 - 4-family [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	1,771	2,131	1,974
Charge-offs	(244)	(410)	(589)
Recoveries	45	94	99
Provision	(368)	(44)	647
Ending allowance	1,204	1,771	2,131
Real Estate [Member] | Multi-family [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	557	813	376
Charge-offs	0	(947)	0
Recoveries	401	46	49
Provision	(367)	645	388
Ending allowance	591	557	813
Real Estate [Member] | Non-Farm Non-Residential [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	3,298	2,713	3,607
Charge-offs	(1,373)	(1,137)	(1,515)
Recoveries	16	5	9
Provision	1,510	1,717	612
Ending allowance	3,451	3,298	2,713
Non-Real Estate [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	2,773	2,725	2,851
Charge-offs	(1,297)	(1,120)	(557)
Recoveries	442	469	318
Provision	2,699	699	113
Ending allowance	4,617	2,773	2,725
Non-Real Estate [Member] | Agricultural [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	16	293	46
Charge-offs	(83)	(491)	(2)
Recoveries	113	3	1
Provision	28	211	248
Ending allowance	74	16	293
Non-Real Estate [Member] | Commercial and Industrial [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	2,527	1,797	2,176
Charge-offs	(579)	(79)	(266)
Recoveries	146	315	118
Provision	1,449	494	(231)
Ending allowance	3,543	2,527	1,797
Non-Real Estate [Member] | Consumer and Other [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	230	371	208
Charge-offs	(635)	(550)	(289)
Recoveries	183	151	199
Provision	1,194	258	253
Ending allowance	972	230	371
Non-Real Estate [Member] | Unallocated [Member]
Summary of changes in allowance for loan losses, by portfolio type [Roll Forward]
Beginning allowance	0	264	421
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	28	(264)	(157)
Ending allowance	$ 28	$ 0	$ 264

Allowance for Loan Losses, Su67

Allowance for Loan Losses, Summary of Allowance and Loans Individually and Collectively Evaluated for Impairment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	$ 2,998	$ 2,363
Allowance collectively evaluated for impairment	8,116	7,052
Total allowance for credit losses	11,114	9,415	$ 9,105	$ 10,355
Loans individually evaluated for impairment	28,811	31,142
Loans collectively evaluated for impairment	922,004	812,466
Total loans before unearned income	950,815	843,608
Unearned income	(1,894)	(2,025)
Total Loans Net of Unearned Income	948,921	841,583
Financing receivable recorded investment not accruing interest	21,700	20,000	12,200
Financing receivable, recorded investment, 90 days past due and still accruing	179	410	600
Financing receivable average recorded investment nonaccrual status	22,500	14,900	13,800
Loan that is no longer considered impaired but is still individually evaluated for impairment		5,300
Real Estate [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	419	2,363
Allowance collectively evaluated for impairment	6,078	4,279
Total allowance for credit losses	6,497	6,642	6,380	7,504
Loans individually evaluated for impairment	17,308	26,108
Loans collectively evaluated for impairment	652,744	513,298
Total loans before unearned income	670,052	539,406
Financing receivable, recorded investment, 90 days past due and still accruing	179	410
Real Estate [Member] | Construction & Land Development [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	0	0
Allowance collectively evaluated for impairment	1,232	962
Total allowance for credit losses	1,232	962	702	1,530
Loans individually evaluated for impairment	361	368
Loans collectively evaluated for impairment	83,878	55,764
Total loans before unearned income	84,239	56,132
Financing receivable, recorded investment, 90 days past due and still accruing	34	0
Real Estate [Member] | Farmland [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	0	0
Allowance collectively evaluated for impairment	19	54
Total allowance for credit losses	19	54	21	17
Loans individually evaluated for impairment	0	0
Loans collectively evaluated for impairment	21,138	17,672
Total loans before unearned income	21,138	17,672
Financing receivable, recorded investment, 90 days past due and still accruing	0	19
Real Estate [Member] | 1 - 4-family [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	8	611
Allowance collectively evaluated for impairment	1,196	1,160
Total allowance for credit losses	1,204	1,771	2,131	1,974
Loans individually evaluated for impairment	1,130	3,049
Loans collectively evaluated for impairment	134,081	126,561
Total loans before unearned income	135,211	129,610
Financing receivable, recorded investment, 90 days past due and still accruing	145	391
Real Estate [Member] | Multi-family [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	164	454
Allowance collectively evaluated for impairment	427	103
Total allowance for credit losses	591	557	813	376
Loans individually evaluated for impairment	5,014	9,045
Loans collectively evaluated for impairment	7,436	3,584
Total loans before unearned income	12,450	12,629
Financing receivable, recorded investment, 90 days past due and still accruing	0	0
Real Estate [Member] | Non-Farm Non-Residential [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	247	1,298
Allowance collectively evaluated for impairment	3,204	2,000
Total allowance for credit losses	3,451	3,298	2,713	3,607
Loans individually evaluated for impairment	10,803	13,646
Loans collectively evaluated for impairment	406,211	309,717
Total loans before unearned income	417,014	323,363
Financing receivable, recorded investment, 90 days past due and still accruing	0	0
Non-Real Estate [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	2,579	0
Allowance collectively evaluated for impairment	2,038	2,773
Total allowance for credit losses	4,617	2,773	2,725	2,851
Loans individually evaluated for impairment	11,503	5,034
Loans collectively evaluated for impairment	269,260	299,168
Total loans before unearned income	280,763	304,202
Financing receivable, recorded investment, 90 days past due and still accruing	0	0
Non-Real Estate [Member] | Agricultural [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	11	0
Allowance collectively evaluated for impairment	63	16
Total allowance for credit losses	74	16	293	46
Loans individually evaluated for impairment	1,614	4,863
Loans collectively evaluated for impairment	22,169	20,975
Total loans before unearned income	23,783	25,838
Financing receivable, recorded investment, 90 days past due and still accruing	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	2,375	0
Allowance collectively evaluated for impairment	1,168	2,527
Total allowance for credit losses	3,543	2,527	1,797	2,176
Loans individually evaluated for impairment	8,965	0
Loans collectively evaluated for impairment	185,004	224,201
Total loans before unearned income	193,969	224,201
Financing receivable, recorded investment, 90 days past due and still accruing	0	0
Non-Real Estate [Member] | Consumer and Other [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	193	0
Allowance collectively evaluated for impairment	779	230
Total allowance for credit losses	972	230	371	208
Loans individually evaluated for impairment	924	171
Loans collectively evaluated for impairment	62,087	53,992
Total loans before unearned income	63,011	54,163
Financing receivable, recorded investment, 90 days past due and still accruing	0	0
Non-Real Estate [Member] | Unallocated [Member]
Summary of allowance and loans individually and collectively evaluated for impairment [Abstract]
Allowance individually evaluated for impairment	0	0
Allowance collectively evaluated for impairment	28	0
Total allowance for credit losses	28	0	$ 264	$ 421
Loans individually evaluated for impairment	0	0
Loans collectively evaluated for impairment	0	0
Total loans before unearned income	$ 0	$ 0

Allowance for Loan Losses, Impa

Allowance for Loan Losses, Impaired Loans by Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Impaired loans with no related allowance [Abstract]
Recorded investment	$ 12,014	$ 13,821
Unpaid principal balance	13,876	15,873
Average recorded investment	12,457	15,979
Interest income recognized	293	866
Interest income cash basis	235	667
Impaired loans with an allowance recorded [Abstract]
Recorded investment	16,797	12,004
Unpaid principal balance	17,276	12,985
Related allowance	2,998	1,909
Average recorded investment	17,461	13,114
Interest income recognized	199	669
Interest income cash basis	192	694
Total impaired loans [Abstract]
Recorded investment	28,811	25,825
Unpaid principal balance	31,152	28,858
Related allowance	2,998	1,909
Average recorded investment	29,918	29,093
Interest income recognized	492	1,535
Interest income cash basis	427	1,361
Real Estate [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	9,725	8,787
Unpaid principal balance	11,449	10,537
Average recorded investment	10,356	10,608
Interest income recognized	245	539
Interest income cash basis	223	347
Impaired loans with an allowance recorded [Abstract]
Recorded investment	7,583	12,004
Unpaid principal balance	7,904	12,985
Related allowance	419	1,909
Average recorded investment	7,782	13,114
Interest income recognized	119	669
Interest income cash basis	113	694
Total impaired loans [Abstract]
Related allowance	419	1,909
Real Estate [Member] | Construction & Land Development [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	361	368
Unpaid principal balance	823	823
Average recorded investment	363	825
Interest income recognized	0	41
Interest income cash basis	0	44
Impaired loans with an allowance recorded [Abstract]
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	0
Interest income recognized	0	0
Interest income cash basis	0	0
Total impaired loans [Abstract]
Related allowance	0	0
Real Estate [Member] | Farmland [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	0	0
Unpaid principal balance	0	0
Average recorded investment	0	0
Interest income recognized	0	0
Interest income cash basis	0	0
Impaired loans with an allowance recorded [Abstract]
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	0
Interest income recognized	0	0
Interest income cash basis	0	0
Total impaired loans [Abstract]
Related allowance	0	0
Real Estate [Member] | 1 - 4-family [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	863	1,054
Unpaid principal balance	1,196	1,358
Average recorded investment	1,044	1,354
Interest income recognized	49	79
Interest income cash basis	48	84
Impaired loans with an allowance recorded [Abstract]
Recorded investment	267	1,995
Unpaid principal balance	303	2,144
Related allowance	8	611
Average recorded investment	279	2,079
Interest income recognized	0	103
Interest income cash basis	0	125
Total impaired loans [Abstract]
Related allowance	8	611
Real Estate [Member] | Multi-family [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	0	3,728
Unpaid principal balance	0	4,240
Average recorded investment	0	4,305
Interest income recognized	0	254
Interest income cash basis	0	72
Impaired loans with an allowance recorded [Abstract]
Recorded investment	5,014	0
Unpaid principal balance	5,305	0
Related allowance	164	0
Average recorded investment	5,169	0
Interest income recognized	0	0
Interest income cash basis	0	0
Total impaired loans [Abstract]
Related allowance	164	0
Real Estate [Member] | Non-Farm Non-Residential [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	8,501	3,637
Unpaid principal balance	9,430	4,116
Average recorded investment	8,949	4,124
Interest income recognized	196	165
Interest income cash basis	175	147
Impaired loans with an allowance recorded [Abstract]
Recorded investment	2,302	10,009
Unpaid principal balance	2,296	10,841
Related allowance	247	1,298
Average recorded investment	2,334	11,035
Interest income recognized	119	566
Interest income cash basis	113	569
Total impaired loans [Abstract]
Related allowance	247	1,298
Non-Real Estate [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	2,289	5,034
Unpaid principal balance	2,427	5,336
Average recorded investment	2,101	5,371
Interest income recognized	48	327
Interest income cash basis	12	320
Impaired loans with an allowance recorded [Abstract]
Recorded investment	9,214	0
Unpaid principal balance	9,372	0
Related allowance	2,579	0
Average recorded investment	9,679	0
Interest income recognized	80	0
Interest income cash basis	79	0
Total impaired loans [Abstract]
Related allowance	2,579	0
Non-Real Estate [Member] | Agricultural [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	1,603	4,863
Unpaid principal balance	1,742	5,019
Average recorded investment	1,377	5,036
Interest income recognized	30	300
Interest income cash basis	0	300
Impaired loans with an allowance recorded [Abstract]
Recorded investment	11	0
Unpaid principal balance	11	0
Related allowance	11	0
Average recorded investment	11	0
Interest income recognized	0	0
Interest income cash basis	0	0
Total impaired loans [Abstract]
Related allowance	11	0
Non-Real Estate [Member] | Commercial and Industrial [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	0	0
Unpaid principal balance	0	0
Average recorded investment	0	0
Interest income recognized	0	0
Interest income cash basis	0	0
Impaired loans with an allowance recorded [Abstract]
Recorded investment	8,965	0
Unpaid principal balance	9,117	0
Related allowance	2,375	0
Average recorded investment	9,379	0
Interest income recognized	72	0
Interest income cash basis	72	0
Total impaired loans [Abstract]
Related allowance	2,375	0
Non-Real Estate [Member] | Consumer and Other [Member]
Impaired loans with no related allowance [Abstract]
Recorded investment	686	171
Unpaid principal balance	685	317
Average recorded investment	724	335
Interest income recognized	18	27
Interest income cash basis	12	20
Impaired loans with an allowance recorded [Abstract]
Recorded investment	238	0
Unpaid principal balance	244	0
Related allowance	193	0
Average recorded investment	289	0
Interest income recognized	8	0
Interest income cash basis	7	0
Total impaired loans [Abstract]
Related allowance	$ 193	$ 0

Allowance for Loan Losses, Age

Allowance for Loan Losses, Age Analysis of TDRs (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)Contract	Dec. 31, 2015USD ($)Contract
Financing Receivable, Modifications [Line Items]
Total TDRs	$ 3,448	$ 5,707
Interest Only with Reduction in Scheduled Amortization Payments and Contractual Interest Rate [Member]
Financing Receivable, Modifications [Line Items]
Number of troubled debt restructurings | Contract	0
Total TDRs	$ 0
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	461	2,276
Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	2,987	3,431
30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	$ 0
Raw Land [Member] | Interest Only with Reduction in Scheduled Amortization Payments and Contractual Interest Rate [Member]
Financing Receivable, Modifications [Line Items]
Number of troubled debt restructurings | Contract		1
Total TDRs		$ 400
Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	3,448	5,707
Real Estate [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	461	2,276
Real Estate [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	2,987	3,431
Real Estate [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Construction & Land Development [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	361	368
Real Estate [Member] | Construction & Land Development [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	361	368
Real Estate [Member] | Construction & Land Development [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Construction & Land Development [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Farmland [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Farmland [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Farmland [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Farmland [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | 1 - 4-family [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	1,702
Real Estate [Member] | 1 - 4-family [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	1,702
Real Estate [Member] | 1 - 4-family [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | 1 - 4-family [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Multi-family [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Multi-family [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Multi-family [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Real Estate [Member] | Non-Farm Non-Residential [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	3,087	3,637
Real Estate [Member] | Non-Farm Non-Residential [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	100	206
Real Estate [Member] | Non-Farm Non-Residential [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	2,987	3,431
Real Estate [Member] | Non-Farm Non-Residential [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Agricultural [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Agricultural [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Agricultural [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Agricultural [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Commercial and Industrial [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Consumer and Other [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Consumer and Other [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Consumer and Other [Member] | Current and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	0	0
Non-Real Estate [Member] | Consumer and Other [Member] | 30-89 Days Past Due and Still Accruing [Member]
Financing Receivable, Modifications [Line Items]
Total TDRs	$ 0	$ 0

Allowance for Loan Losses, TDR

Allowance for Loan Losses, TDR Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
TDR activity [Roll Forward]
Beginning balance	$ 5,707
New TDRs	0
Charge-offs post-modification	(111)
Transferred to ORE	0
Paydowns	(41)
Construction to permanent financing	0
Restructured to market terms	(2,111)
Other adjustments	4
Ending balance	3,448
Real Estate [Member]
TDR activity [Roll Forward]
Beginning balance	5,707
New TDRs	0
Charge-offs post-modification	(111)
Transferred to ORE	0
Paydowns	(41)
Construction to permanent financing	0
Restructured to market terms	(2,111)
Other adjustments	4
Ending balance	3,448
Real Estate [Member] | Construction & Land Development [Member]
TDR activity [Roll Forward]
Beginning balance	368
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	(6)
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	(1)
Ending balance	361
Real Estate [Member] | Farmland [Member]
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Real Estate [Member] | 1 - 4-family [Member]
TDR activity [Roll Forward]
Beginning balance	1,702
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	(32)
Construction to permanent financing	0
Restructured to market terms	(1,670)
Other adjustments	0
Ending balance	0
Real Estate [Member] | Multi-family [Member]
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Real Estate [Member] | Non-Farm Non-Residential [Member]
TDR activity [Roll Forward]
Beginning balance	3,637
New TDRs	0
Charge-offs post-modification	(111)
Transferred to ORE	0
Paydowns	(3)
Construction to permanent financing	0
Restructured to market terms	(441)
Other adjustments	5
Ending balance	3,087
Non-Real Estate [Member]
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Non-Real Estate [Member] | Agricultural [Member]
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Non-Real Estate [Member] | Commercial and Industrial [Member]
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	0
Non-Real Estate [Member] | Consumer and Other [Member]
TDR activity [Roll Forward]
Beginning balance	0
New TDRs	0
Charge-offs post-modification	0
Transferred to ORE	0
Paydowns	0
Construction to permanent financing	0
Restructured to market terms	0
Other adjustments	0
Ending balance	$ 0

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Acquired value	$ 52,209	$ 49,868
Less: accumulated depreciation	28,690	27,849
Net book value	23,519	22,019
Depreciation expense	1,700	1,600	$ 1,700
Land [Member]
Property, Plant and Equipment [Line Items]
Acquired value	7,185	7,227
Bank Premises [Member]
Property, Plant and Equipment [Line Items]
Acquired value	21,229	18,914
Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Acquired value	21,689	21,060
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Acquired value	$ 2,106	$ 2,667

Goodwill and Other Intangible72

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Other Intangible Assets [Abstract]
Goodwill	$ 1,999	$ 1,999
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount	9,617	9,617
Accumulated Amortization	8,561	8,223
Net Carrying Amount	1,056	1,394
Amortization expense	300	300	$ 300
Amortization expense of core deposit intangible assets for next five years [Abstract]
December 31, 2017	320
December 31, 2018	320
December 31, 2019	135
December 31, 2020	135
December 31, 2021	68
Core Deposits Intangibles [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount	9,350	9,350
Accumulated Amortization	8,372	8,052
Net Carrying Amount	$ 978	1,298
Weighted-average amortization	3 years 7 months 6 days
Mortgage Servicing Rights [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount	$ 267	267
Accumulated Amortization	189	171
Net Carrying Amount	$ 78	$ 96

Other Real Estate (Details)

Other Real Estate (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Real Estate Owned Acquired by Foreclosure [Abstract]
Residential	$ 71	$ 880
Construction & land development	0	25
Non-farm non-residential	288	672
Total Other Real Estate Owned and Foreclosed Property	$ 359	$ 1,577

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Maturities of time deposits [Abstract]
2,017	$ 359,943
2,018	78,927
2,019	41,088
2,020	23,318
2021 and thereafter	14,721
Total	517,997	$ 592,010
Brokered deposits	20,800
Aggregate amount of time deposits in denominations of $250,000 or more	$ 241,400	$ 305,100

Borrowings, Short-term Borrowin

Borrowings, Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Short-term borrowings [Abstract]
Federal Home Loan Bank Advances	$ 6,500	$ 0
Line of credit	0	1,800
Total short-term borrowings	6,500	1,800	$ 1,800
Available lines of credit including FHLB	133,700	206,200
Schedule of certain information short-term borrowings [Abstract]
Outstanding at year end	6,500	1,800	1,800
Maximum month-end outstanding	25,000	13,800	22,356
Average daily outstanding	$ 8,775	$ 4,217	$ 6,960
Weighted average rate during the year	0.85%	2.12%	1.08%
Average rate at year end	0.65%	4.50%	4.50%

Borrowings, Long-term Debt (Det

Borrowings, Long-term Debt (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt outstanding	$ 36,700,000
Senior Long-term Debt [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 22,100,000
Senior Long-term Debt [Member] | Wall Street Journal Prime Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Interest rate	4.50%
Long-term debt outstanding	$ 300,000	$ 900,000
Periodic principal payment	$ 50,000
Principal payment frequency	monthly
Debt maturity date	May 12, 2017
Percentage of interest used in secured pledge borrowings	13.20%
Number of shares used in secured pledge borrowings (in shares)	735,745
Senior Long-term Debt [Member] | Floating 3-Month LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Interest rate	3.37%
Long-term debt outstanding	$ 21,800,000	25,000,000
Periodic principal payment	$ 625,000
Principal payment frequency	quarterly
Debt maturity date	Dec. 22, 2020
Percentage of interest used in secured pledge borrowings	85.00%
Number of shares used in secured pledge borrowings (in shares)	4,823,899
Junior Subordinated Debt [Member]
Debt Instrument [Line Items]
Long-term debt outstanding	$ 14,630,000
Junior Subordinated Debt [Member] | Wall Street Journal Prime Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Interest rate	4.00%
Long-term debt outstanding	$ 14,600,000	$ 14,600,000
Debt maturity date	Dec. 21, 2025
Junior Subordinated Debt [Member] | Wall Street Journal Prime Rate [Member] | Fixed Interest Rate Period [Member]
Debt Instrument [Line Items]
Principal payment frequency	semi-annually
Junior Subordinated Debt [Member] | Wall Street Journal Prime Rate [Member] | Floating Interest Rate Period [Member]
Debt Instrument [Line Items]
Principal payment frequency	quarterly

Borrowings, Line of Credit and

Borrowings, Line of Credit and Letters of Credit (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity	$ 133.7	$ 206.2
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	2.5
Line of credit facility, remaining borrowing capacity	$ 2.5
Line of credit facility, interest rate	4.75%
Federal Home Loan Bank (FHLB) [Member] | Letters of Credit [Member]
Line of Credit Facility [Line Items]
Letters of credit amount at FHLB	$ 226.1	$ 195

Borrowings, Obligations on Long

Borrowings, Obligations on Long-term Debt (Details) $ in Thousands	Dec. 31, 2016USD ($)
Obligations on senior long-term debt and junior subordinated debentures [Abstract]
Total	$ 36,700
Senior Long-term Debt [Member]
Obligations on senior long-term debt and junior subordinated debentures [Abstract]
2,017	2,125
2,018	2,500
2,019	2,500
2,020	2,500
2,021	2,500
2022 and thereafter	10,000
Subtotal	22,125
Debt issuance costs	(25)
Total	22,100
Junior Subordinated Debentures [Member]
Obligations on senior long-term debt and junior subordinated debentures [Abstract]
2,017	0
2,018	0
2,019	0
2,020	0
2,021	0
2022 and thereafter	15,000
Subtotal	15,000
Debt issuance costs	(370)
Total	$ 14,630

Preferred Stock (Details)

Preferred Stock (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 22, 2015	Sep. 22, 2011	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Proceeds from issuance of preferred stock		$ 39,400
Preferred stock dividends paid			$ 0	$ 384	$ 394
Preferred stock, total redemption price			0	$ 39,435	$ 0
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Carrying amount of stock redeemed			21,100
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Carrying amount of stock redeemed			$ 21,100
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock redeemed (in shares)	39,435
Preferred stock liquidation value per share (in dollars per share)	$ 1,000
Preferred stock, total redemption price	$ 39,500
Series C Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Preferred stock dividend rate			1.00%
Series C Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Preferred stock dividend rate			5.00%

Capital Requirements (Details)

Capital Requirements (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Capital conservation percentage	4.59%
Total Risk-based Capital, Amount [Abstract]
Actual Amount	$ 151,877	$ 141,022
Minimum Capital Requirement	$ 94,982	$ 85,952
Total Risk-based Capital, Ratio [Abstract]
Actual Ratio	12.79%	13.13%
Minimum Capital Requirement	8.00%	8.00%
Tier 1 Capital, Amount [Abstract]
Actual Amount	$ 125,763	$ 116,607
Minimum Capital Requirement	$ 71,236	$ 64,464
Tier 1 Capital, Ratio [Abstract]
Actual Ratio	10.59%	10.85%
Minimum Capital Requirement	6.00%	6.00%
Tier 1 Leverage Capital, Amount [Abstract]
Actual Amount	$ 125,763	$ 116,607
Minimum Capital Requirement	$ 57,930	$ 57,121
Tier 1 Leverage Capital, Ratio [Abstract]
Actual Ratio	8.68%	8.17%
Minimum Capital Requirement	4.00%	4.00%
Common Equity Tier One Capital, Amount [Abstract]
Actual Amount	$ 125,763	$ 116,607
Minimum Capital Requirement	$ 53,427	$ 48,348
Common Equity Tier One Capital, Ratio [Abstract]
Actual Ratio	10.59%	10.85%
Minimum Capital Requirement	4.50%	4.50%
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Capital conservation percentage		4.99%
Total Risk-based Capital, Amount [Abstract]
Actual Amount	$ 153,768	$ 148,316
Minimum Capital Requirement	94,717	85,632
Minimum to be Well Capitalized Under Action Provisions	$ 118,396	$ 107,040
Total Risk-based Capital, Ratio [Abstract]
Actual Ratio	12.99%	13.86%
Minimum Capital Requirement	8.00%	8.00%
Minimum to be Well Capitalized Under Action Provisions	10.00%	10.00%
Tier 1 Capital, Amount [Abstract]
Actual Amount	$ 142,654	$ 138,901
Minimum Capital Requirement	71,038	64,224
Minimum to be Well Capitalized Under Action Provisions	$ 94,717	$ 85,632
Tier 1 Capital, Ratio [Abstract]
Actual Ratio	12.05%	12.98%
Minimum Capital Requirement	6.00%	6.00%
Minimum to be Well Capitalized Under Action Provisions	8.00%	8.00%
Tier 1 Leverage Capital, Amount [Abstract]
Actual Amount	$ 142,654	$ 138,901
Minimum Capital Requirement	57,771	57,062
Minimum to be Well Capitalized Under Action Provisions	$ 72,214	$ 71,328
Tier 1 Leverage Capital, Ratio [Abstract]
Actual Ratio	9.88%	9.74%
Minimum Capital Requirement	4.00%	4.00%
Minimum to be Well Capitalized Under Action Provisions	5.00%	5.00%
Common Equity Tier One Capital, Amount [Abstract]
Actual Amount	$ 142,654	$ 138,901
Minimum Capital Requirement	53,278	48,168
Minimum to be Well Capitalized Under Action Provisions	$ 76,958	$ 69,576
Common Equity Tier One Capital, Ratio [Abstract]
Actual Ratio	12.05%	12.98%
Minimum Capital Requirement	4.50%	4.50%
Minimum to be Well Capitalized Under Action provisions	6.50%	6.50%

Dividend Restrictions (Details)

Dividend Restrictions (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Dividend Restrictions [Abstract]
Percentage of outstanding capital stock, maximum	50.00%
Undistributed earnings	$ 3.8
Restricted investments	$ 137.4

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	Dec. 21, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related party activity of loans [Abstract]
Balance, beginning of year		$ 57,816	$ 53,808
Net Increase		463	4,008
Balance, end of year		58,279	57,816	$ 53,808
Directors and Executive Officers [Member]
Related party activity of loans [Abstract]
Deposit from related party		28,700
Directors and Executive Officers [Member] | Unfunded Loan Commitment [Member]
Related party activity of loans [Abstract]
Balance, beginning of year		31,600
Balance, end of year		24,900	31,600
Champion Industries, Inc. [Member]
Related party activity of loans [Abstract]
Expenses from transactions with related party		300	200	200
Employee Medical Benefit Plan [Member]
Related party activity of loans [Abstract]
Expenses from transactions with related party		$ 0	0	2,300
Edgar Ray Smith III [Member] | Subordinated Debt [Member]
Related party activity of loans [Abstract]
Debt instrument, face amount	$ 15,000
Debt instrument, term		10 years
Interest amount		$ 600
Edgar Ray Smith III [Member] | Subordinated Debt [Member] | Fixed Interest Rate Period [Member]
Related party activity of loans [Abstract]
Debt instrument, term		5 years
Debt instrument, non-callable term		5 years
Debt instrument, interest rate	4.00%
Edgar Ray Smith III [Member] | Subordinated Debt [Member] | Floating Interest Rate Period [Member]
Related party activity of loans [Abstract]
Debt instrument, term		5 years
Edgar Ray Smith III [Member] | Subordinated Debt [Member] | Floating Interest Rate Period [Member] | Wall Street Journal Prime Rate [Member]
Related party activity of loans [Abstract]
Debt instrument, basis spread on variable rate	0.75%
Gasaway Gasaway Bankston [Member]
Related party activity of loans [Abstract]
Expenses from transactions with related party		$ 300	$ 200	$ 25

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Benefit Plans [Abstract]
Deferment percentage of base salary, minimum	1.00%
Deferment percentage of base salary, maximum	20.00%
Employer matching contribution	6.00%
Maximum employer matching contribution percentage	100.00%
Contributions to savings plan	$ 191,000	$ 86,000	$ 87,000
Contributions made to ESOP	$ 0	$ 0	$ 0
Shares held under ESOP (in shares)	15,159

Other Expenses (Details)

Other Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other noninterest expense [Abstract]
Legal and professional fees	$ 2,185	$ 2,019	$ 1,982
Data processing	1,259	1,184	1,153
ATM fees	1,044	1,022	1,122
Marketing and public relations	878	848	700
Taxes - sales, capital and franchise	787	717	605
Operating supplies	471	414	410
Software expense and amortization	835	612	499
Travel and lodging	710	818	566
Telephone	177	172	242
Amortization of core deposits	320	320	320
Donations	298	332	150
Net costs from other real estate and repossessions	498	493	1,374
Regulatory assessment	1,005	1,111	1,181
Other	1,599	1,692	1,522
Total other noninterest expense	12,066	11,754	11,826
Advertising expense	$ 600	$ 600	$ 400

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Provision for income taxes [Abstract]
Current	$ 8,168	$ 7,347	$ 4,898
Deferred	(1,004)	(384)	594
Total	$ 7,164	$ 6,963	$ 5,492
Statutory federal income tax rate and the provision for income taxes [Abstract]
Statutory tax rate	35.00%	35.00%	35.00%
Federal income taxes at statutory rate	$ 7,440	$ 7,514	$ 5,851
Tax exempt municipal income	(283)	(436)	(284)
Other	7	(115)	(75)
Total	7,164	6,963	5,492
Deferred tax assets [Abstract]
Allowance for loan losses	3,890	3,201
Other real estate owned	60	127
Unrealized losses on available for sale securities	2,060	445
Other	449	541
Gross deferred tax assets	6,459	4,314
Deferred tax liabilities [Abstract]
Depreciation and amortization	(1,480)	(1,588)
Core deposit intangibles	(342)	(441)
Unrealized gains on available for sale securities	0	0
Other	(376)	(373)
Gross deferred tax liabilities	(2,198)	(2,402)
Net deferred tax assets	4,261	1,912
Operating loss carryforwards	0	0
Income tax penalties expense	0	0	0
Interest on income taxes expense	0	0	0
Income tax penalties accrued	0	0	0
Interest on income taxes accrued	$ 0	$ 0	$ 0

Commitments and Contingencies86

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Extension period of majority of short-term borrowing	1 year
Maximum extension period of short-term borrowing	3 years
Losses incurred on off-balance sheet commitments	$ 0	$ 0	$ 0
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Notional value	56,910,000	88,081,000
Unfunded Commitment under Lines of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Notional value	128,428,000	107,581,000
Commercial and Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Notional value	$ 6,602,000	$ 7,486,000

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets measured on recurring basis [Abstract]
Securities available for sale measured at fair value	$ 397,473	$ 376,369
Assets measured on a nonrecurring basis [Abstract]
Purchase of available for sale securities	1,024,632	650,698	$ 538,209
Reconciliation assets measured at fair value on a recurring basis using unobservable inputs (Level 3) [Roll Forward]
Balance, beginning of year	7,701	8,780
Total gains or losses (realized/unrealized) [Abstract]
Included in earnings	0	0
Included in other comprehensive income	0	0
Purchases, sales, issuances and settlements, net	11,699	(1,079)
Transfers in and/or out of Level 3	0	0
Balance as of end of year	19,400	7,701	$ 8,780
Level 3: Significant Unobservable Inputs [Member] | Municipal Securities [Member]
Assets measured on a nonrecurring basis [Abstract]
Purchase of available for sale securities		8,500
Maturities of available for sale securities		1,300
Level 3: Significant Unobservable Inputs [Member] | Subordinated Debt Securities [Member]
Assets measured on a nonrecurring basis [Abstract]
Purchase of available for sale securities		4,500
Recurring Basis [Member]
Assets measured on recurring basis [Abstract]
Securities available for sale measured at fair value	397,473	376,369
Recurring Basis [Member] | Level 1: Quoted Prices in Active Markets For Identical Assets [Member]
Assets measured on recurring basis [Abstract]
Securities available for sale measured at fair value	30,487	30,501
Recurring Basis [Member] | Level 2: Significant Other Observable Inputs [Member]
Assets measured on recurring basis [Abstract]
Securities available for sale measured at fair value	347,586	338,167
Recurring Basis [Member] | Level 3: Significant Unobservable Inputs [Member]
Assets measured on recurring basis [Abstract]
Securities available for sale measured at fair value	19,400	7,701
Non-Recurring Basis [Member]
Assets measured on a nonrecurring basis [Abstract]
Impaired loans measured at fair value	18,818	16,694
Other real estate owned measured at fair value	359	1,577
Non-Recurring Basis [Member] | Level 1: Quoted Prices in Active Markets For Identical Assets [Member]
Assets measured on a nonrecurring basis [Abstract]
Impaired loans measured at fair value	0	0
Other real estate owned measured at fair value	0	0
Non-Recurring Basis [Member] | Level 2: Significant Other Observable Inputs [Member]
Assets measured on a nonrecurring basis [Abstract]
Impaired loans measured at fair value	259	293
Other real estate owned measured at fair value	226	1,104
Non-Recurring Basis [Member] | Level 3: Significant Unobservable Inputs [Member]
Assets measured on a nonrecurring basis [Abstract]
Impaired loans measured at fair value	18,559	16,401
Other real estate owned measured at fair value	$ 133	$ 473

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets [Abstract]
Securities available for sale measured at fair value	$ 397,473	$ 376,369
Securities, held to maturity	99,906	168,148
Accrued interest receivable	7,039	6,015
Carrying Value [Member]
Assets [Abstract]
Cash and cash equivalents	18,111	37,272
Securities available for sale measured at fair value	397,473	376,369
Securities, held to maturity	101,863	169,752
Federal Home Loan Bank stock	1,816	935
Loans, net	937,807	832,168
Accrued interest receivable	7,039	6,015
Liabilities [Abstract]
Deposits	1,326,181	1,295,870
Borrowings	28,600	27,624
Junior subordinated debentures	14,630	14,597
Accrued interest payable	1,931	1,707
Estimated Fair Value [Member]
Assets [Abstract]
Cash and cash equivalents	18,111	37,272
Securities available for sale measured at fair value	397,473	376,369
Securities, held to maturity	99,906	168,148
Federal Home Loan Bank stock	1,816	935
Loans, net	937,495	831,731
Accrued interest receivable	7,039	6,015
Liabilities [Abstract]
Deposits	1,325,972	1,296,468
Borrowings	28,625	27,624
Junior subordinated debentures	13,909	14,597
Accrued interest payable	$ 1,931	$ 1,707

Concentrations of Credit and 89

Concentrations of Credit and Other Risks (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)Deposit
Concentrations of Credit and Other Risks [Abstract]
Commercial and standby letters of credit	$ 10
Percentage of entity deposits	42.00%
Number of deposits of depositing authorities | Deposit	1
Public fund deposits	$ 556.9

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Jan. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Total assets		$ 1,500,946,000	$ 1,459,753,000
Loans		937,807,000	832,168,000
Total deposits		1,326,181,000	$ 1,295,870,000
Premier Bancshares, Inc. [Member]
Subsequent Event [Line Items]
Total assets		154,000,000
Loans		114,000,000
Total deposits		$ 129,000,000
Subsequent Event [Member] | Premier Bancshares, Inc. [Member]
Subsequent Event [Line Items]
Aggregate purchase price	$ 21,000,000
Additional amount added to book value for Gross Consideration	$ 1,500,000
Percentage factor used to calculate consideration amount	50.00%
Number of consecutive trading days used for calculating average closing price of common stock	20 days
Percentage of common stock in gross consideration transferred	50.00%
Percentage of cash in gross consideration transferred	50.00%
Merger agreement termination fee	$ 500,000

Condensed Parent Company Info91

Condensed Parent Company Information, Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets [Abstract]
Available for sale, at fair value	$ 397,473	$ 376,369
Other assets	9,904	9,256
Total Assets	1,500,946	1,459,753
Liabilities and Shareholders' Equity [Abstract]
Short-term debt	6,500	1,800	$ 1,800
Senior long-term debt	22,100	25,824
Junior subordinated debentures	14,630	14,597
Other liabilities	5,255	1,731
Total Liabilities	1,376,597	1,341,529
Shareholders' Equity	124,349	118,224	$ 139,583	$ 123,405
Total Liabilities and Shareholders' Equity	1,500,946	1,459,753
First Guaranty Bancshares, Inc. [Member]
Assets [Abstract]
Cash	16,088	16,862
Investment in bank subsidiary	141,241	140,518
Available for sale, at fair value	80	80
Other assets	4,197	3,233
Total Assets	161,606	160,693
Liabilities and Shareholders' Equity [Abstract]
Short-term debt	0	1,800
Senior long-term debt	22,100	25,824
Junior subordinated debentures	14,630	14,597
Other liabilities	527	248
Total Liabilities	37,257	42,469
Shareholders' Equity	124,349	118,224
Total Liabilities and Shareholders' Equity	$ 161,606	$ 160,693

Condensed Parent Company Info92

Condensed Parent Company Information, Condensed Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Income [Abstract]
Net gains on securities	$ 2,700	$ 3,799	$ 3,300	$ 295
Operating Expenses [Abstract]
Interest expense		10,140	8,608	9,202
Salaries & Benefits		16,577	15,496	15,840
Income Before Income Taxes		21,257	21,468	16,716
Income tax benefit (expense)		(7,164)	(6,963)	(5,492)
Net Income		14,093	14,505	11,224
Less preferred stock dividends		0	(384)	(394)
Income Available to Common Shareholders		14,093	14,121	10,830
First Guaranty Bancshares, Inc. [Member]
Operating Income [Abstract]
Dividends received from bank subsidiary		11,858	9,843	6,448
Net gains on securities		0	2,652	0
Other income		160	261	162
Total operating income		12,018	12,756	6,610
Operating Expenses [Abstract]
Interest expense		1,444	192	130
Salaries & Benefits		200	172	140
Other expenses		948	766	464
Total operating expenses		2,592	1,130	734
Income Before Income Taxes		9,426	11,626	5,876
Income tax benefit (expense)		846	(605)	229
Income before increase in equity in undistributed earnings of subsidiary		10,272	11,021	6,105
Increase in equity in undistributed earnings of subsidiary		3,821	3,484	5,119
Net Income		14,093	14,505	11,224
Less preferred stock dividends		0	(384)	(394)
Income Available to Common Shareholders		$ 14,093	$ 14,121	$ 10,830

Condensed Parent Company Info93

Condensed Parent Company Information, Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities [Abstract]
Net income	$ 14,093	$ 14,505	$ 11,224
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization	2,190	1,995	2,143
Gain on sale of securities	(3,799)	(3,300)	(295)
Net Cash Provided by Operating Activities	22,212	17,215	16,790
Cash flows from investing activities [Abstract]
Proceeds from maturities, calls and sales of AFS securities	1,000,905	723,249	535,167
Funds Invested in AFS securities	(1,024,632)	(650,698)	(538,209)
Net Cash (Used In) Provided By Investing Activities	(67,784)	47,207	(94,985)
Cash flows from financing activities [Abstract]
Net decrease in short-term borrowings	4,700	0	(3,988)
Proceeds from long-term debt, net of costs	0	24,969	1,555
Repayment of long-term debt	(3,730)	(600)	(600)
Proceeds from junior subordinated debentures, net of costs	0	14,597	0
Issuance of common stock, net of costs	0	9,344	0
Redemption of preferred stock	0	(39,435)	0
Dividends paid	(4,870)	(4,631)	(4,421)
Net Cash Provided By (Used in) Financing Activities	26,411	(71,725)	61,286
Net (Decrease) Increase in Cash and Cash Equivalents	(19,161)	(7,303)	(16,909)
Cash and Cash Equivalents at the Beginning of the Period	37,272	44,575	61,484
Cash and Cash Equivalents at the End of the Period	18,111	37,272	44,575
First Guaranty Bancshares, Inc. [Member]
Cash flows from operating activities [Abstract]
Net income	14,093	14,505	11,224
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Increase in equity in undistributed earnings of subsidiary	(3,821)	(3,484)	(5,119)
Depreciation and amortization	7	0	0
Gain on sale of securities	0	(2,652)	0
Net change in other liabilities	318	(28)	55
Net change in other assets	(971)	396	(3,383)
Net Cash Provided by Operating Activities	9,626	8,737	2,777
Cash flows from investing activities [Abstract]
Proceeds from maturities, calls and sales of AFS securities	0	4,152	0
Funds Invested in AFS securities	0	(10)	(5)
Net Cash (Used In) Provided By Investing Activities	0	4,142	(5)
Cash flows from financing activities [Abstract]
Net decrease in short-term borrowings	(1,800)	0	0
Proceeds from long-term debt, net of costs	0	24,969	2,555
Repayment of long-term debt	(3,730)	(1,584)	(616)
Proceeds from junior subordinated debentures, net of costs	0	14,597	0
Issuance of common stock, net of costs	0	9,344	0
Redemption of preferred stock	0	(39,435)	0
Dividends paid	(4,870)	(4,631)	(4,421)
Net Cash Provided By (Used in) Financing Activities	(10,400)	3,260	(2,482)
Net (Decrease) Increase in Cash and Cash Equivalents	(774)	16,139	290
Cash and Cash Equivalents at the Beginning of the Period	16,862	723	433
Cash and Cash Equivalents at the End of the Period	$ 16,088	$ 16,862	$ 723