Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 5 – Loans and Allowance for Loan Losses June 30, 2015 December 31, 2014 PCI loans All other loans Total PCI loans All other loans Total Commercial: Commercial and industrial $ 6,223 $ 183,132 $ 189,355 $ 5,552 $ 168,234 $ 173,786 Commercial real estate (CRE) - owner-occupied 24,946 305,907 330,853 30,554 303,228 333,782 CRE - investor income producing 38,732 459,458 498,190 43,866 426,781 470,647 AC&D - 1-4 family construction 457 31,043 31,500 514 28,887 29,401 AC&D - lots, land & development 7,549 41,131 48,680 13,660 41,783 55,443 AC&D - CRE - 86,570 86,570 112 71,478 71,590 Other commercial 2,068 5,144 7,212 1,187 3,858 5,045 Total commercial loans 79,975 1,112,385 1,192,360 95,445 1,044,249 1,139,694 Consumer: Residential mortgage 25,772 189,079 214,851 28,730 176,420 205,150 Home equity lines of credit (HELOC) 1,677 155,283 156,960 1,734 153,563 155,297 Residential construction 4,805 58,168 62,973 6,574 49,308 55,882 Other loans to individuals 590 27,106 27,696 758 21,828 22,586 Total consumer loans 32,844 429,636 462,480 37,796 401,119 438,915 Total loans 112,819 1,542,021 1,654,840 133,241 1,445,368 1,578,609 Deferred costs - 2,623 2,623 - 2,084 2,084 Total loans, net of deferred costs $ 112,819 $ 1,544,644 $ 1,657,463 $ 133,241 $ 1,447,452 $ 1,580,693 Included in the June 30, 2015 and December 31, 2014 loan totals are $20.3 million and $42.3 million, respectively, of covered loans pursuant to Federal Deposit Insurance Corporation (“FDIC”) loss share agreements. Of these amounts, at June 30, 2015, approximately $18.2 million is included in PCI loans and $2.2 million is included in all other loans. Our loss share agreement related to Bank of Hiawassee’s non-single family assets expired on March 31, 2015, and on April 1, 2015, the remaining balance of $19.6 million associated with the Bank of Hiawassee non-single family loans was transferred from the covered portfolio to the non-covered portfolio. At December 31, 2014, $39.8 million is included in PCI loans and $2.5 million is included in all other loans. At June 30, 2015 and December 31, 2014, the Company had sold participations in loans aggregating $18.9 million and $6.5 million, respectively, to other financial institutions on a nonrecourse basis. During the six months ended June 30, 2015, a participation was sold on one large relationship for $11.4 million. Collections on loan participations and remittances to participating institutions conform to customary banking practices. The Bank accepts residential mortgage loan applications and funds loans of qualified borrowers. Funded loans are sold with limited recourse to investors under the terms of pre-existing commitments. The Bank executes all of its loan sales agreements under best efforts contracts with investors. From time to time, the Company may choose to hold certain mortgage loans on balance sheet. As a result of the Provident Community merger, the Company serviced $3.1 million and $3.7 million of residential mortgage loans for the benefit of others as of June 30, 2015 and December 31, 2014, respectively. Loans sold with limited recourse are 1-4 family residential mortgages originated by the Company and sold to various other financial institutions. Various recourse agreements exist, ranging from thirty days to twelve months. The Company’s exposure to credit loss in the event of nonperformance by the other party to the loan is represented by the contractual notional amount of the loan. Since none of the loans has ever been returned to the Company, the amount of total loans sold with limited recourse does not necessarily represent future cash requirements. Total loans sold with limited recourse in the three and six months ended June 30, 2015 were $27.9 million and $53.5 million, respectively. Total loans sold with limited recourse in the three and six months ended June 30, 2014 were $13.1 million and $21.4 million, respectively. At June 30, 2015, the carrying value of loans pledged as collateral to the FHLB on borrowings and to the Federal Reserve totaled $679.4 million. At December 31, 2014, the carrying value of loans pledged as collateral to the FHLB and the Federal Reserve totaled $560.4 million. Concentrations of Credit - Allowance for Loan Losses Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D - 1-4 family construction AC&D - lots, land & development AC&D - CRE Other commercial Residential mortgage HELOC Residential construction Other loans to individuals Total For the three months ended June 30, 2015 Allowance for Loan Losses: Balance, beginning of period $ 2,045 $ 781 $ 1,988 $ 141 $ 179 $ 475 $ 38 $ 531 $ 1,843 $ 458 $ 111 $ 8,590 Provision for loan losses (597 ) 519 42 99 (31 ) 195 22 145 (478 ) (77 ) 161 - Charge-offs (67 ) (220 ) - - - - - (46 ) (67 ) (3 ) (15 ) (418 ) Recoveries 13 - 7 - 119 - - 22 62 3 21 247 Net (charge-offs) recoveries (54 ) (220 ) 7 - 119 - - (24 ) (5 ) - 6 (171 ) Balance, end of period $ 1,394 $ 1,080 $ 2,037 $ 240 $ 267 $ 670 $ 60 $ 652 $ 1,360 $ 381 $ 278 $ 8,419 PCI Impairment Allowance for Loan Losses: Balance, beginning of period $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PCI Impairment charge-offs (51 ) - (39 ) - - - - (66 ) - - - (156 ) PCI impairment recoveries - - - - - - - - - - - - Net PCI impairment charge-offs (51 ) - (39 ) - - - - (66 ) - - - (156 ) PCI provision for loan losses 51 - 88 - - - - 66 - - - 205 Benefit attributable to FDIC loss share agreements - - (71 ) - - - - - - - - (71 ) Total provision for loan losses charged to operations 51 - 17 - - - - 66 - - - 134 Provision for loan losses recorded through FDIC loss share receivable - - 71 - - - - - 71 Balance, end of period $ - $ - $ 49 $ - $ - $ - $ - $ - $ - $ - $ - $ 49 Total Allowance for Loan Losses $ 1,394 $ 1,080 $ 2,086 $ 240 $ 267 $ 670 $ 60 $ 652 $ 1,360 $ 381 $ 278 $ 8,468 For the six months ended June 30, 2015 Allowance for Loan Losses: Balance, beginning of period $ 1,563 $ 721 $ 1,751 $ 458 $ 591 $ 395 $ 32 $ 443 $ 1,651 $ 542 $ 115 $ 8,262 Provision for loan losses (78 ) 578 80 (218 ) (567 ) 275 28 296 (285 ) (87 ) 158 180 Charge-offs (154 ) (220 ) - - - - - (117 ) (80 ) (78 ) (34 ) (683 ) Recoveries 63 1 206 - 243 - - 30 74 4 39 660 Net (charge-offs) recoveries (91 ) (219 ) 206 - 243 - - (87 ) (6 ) (74 ) 5 (23 ) Balance, end of period $ 1,394 $ 1,080 $ 2,037 $ 240 $ 267 $ 670 $ 60 $ 652 $ 1,360 $ 381 $ 278 $ 8,419 PCI Impairment Allowance for Loan Losses: Balance, beginning of period $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PCI Impairment charge-offs (51 ) - (39 ) - - - - (66 ) - - - (156 ) PCI impairment recoveries - - - - - - - - - - - - Net PCI impairment charge-offs (51 ) - (39 ) - - - - (66 ) - - - (156 ) PCI provision for loan losses 51 - 88 - - - - 66 - - - 205 Benefit attributable to FDIC loss share agreements - - (71 ) - - - - - - - - (71 ) Total provision for loan losses charged to operations 51 - 17 - - - - 66 - - - 134 Provision for loan losses recorded through FDIC loss share receivable - - 71 - - - - - 71 Balance, end of period $ - $ - $ 49 $ - $ - $ - $ - $ - $ - $ - $ - $ 49 Total Allowance for Loan Losses $ 1,394 $ 1,080 $ 2,086 $ 240 $ 267 $ 670 $ 60 $ 652 $ 1,360 $ 381 $ 278 $ 8,468 Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D - 1-4 family construction AC&D - lots, land & development AC&D - CRE Other commercial Residential mortgage HELOC Residential construction Other loans to individuals Total For the three months ended June 30, 2014 Allowance for Loan Losses: Balance, beginning of period $ 1,547 $ 431 $ 1,550 $ 754 $ 1,580 $ 222 $ 26 $ 573 $ 1,408 $ 382 $ 80 $ 8,553 Provision for loan losses 162 (209 ) (137 ) 412 (493 ) 1 25 (212 ) 356 238 22 165 Charge-offs - - - (15 ) - - - (52 ) (332 ) - (12 ) (411 ) Recoveries 64 251 12 64 359 - - 63 20 31 7 871 Net (charge-offs) recoveries 64 251 12 49 359 - - 11 (312 ) 31 (5 ) 460 Balance, end of period $ 1,773 $ 473 $ 1,425 $ 1,215 $ 1,446 $ 223 $ 51 $ 372 $ 1,452 $ 651 $ 97 $ 9,178 PCI Impairment Allowance for Loan Losses: Balance, beginning of period $ - $ - $ 518 $ - $ - $ - $ - $ - $ 1 $ 1 $ 3 $ 523 PCI Impairment charge-offs - - - - - - - - (1 ) - - (1 ) PCI impairment recoveries - - - - - - - - - - - - Net PCI impairment charge-offs - - - - - - - - (1 ) - - (1 ) PCI provision for loan losses - - (517 ) - - - - - - (1 ) (3 ) (521 ) Benefit attributable to FDIC loss share agreements - - (9 ) - - - - - - - - (9 ) Total provision for loan losses charged to operations - - (526 ) - - - - - - (1 ) (3 ) (530 ) Provision for loan losses recorded through FDIC loss share receivable - - 8 - - - - - 8 Balance, end of period $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Allowance for Loan Losses $ 1,773 $ 473 $ 1,425 $ 1,215 $ 1,446 $ 223 $ 51 $ 372 $ 1,452 $ 651 $ 97 $ 9,178 For the six months ended June 30, 2014 Allowance for Loan Losses: Balance, beginning of period $ 1,491 $ 399 $ 1,797 $ 839 $ 1,751 $ 299 $ 25 $ 358 $ 1,050 $ 390 $ 72 $ 8,471 Provision for loan losses 76 (179 ) (186 ) 327 (1,472 ) (76 ) 25 4 769 225 36 (451 ) Charge-offs - - (273 ) (15 ) (4 ) - - (63 ) (398 ) (7 ) (22 ) (782 ) Recoveries 206 253 87 64 1,171 - 1 73 31 43 11 1,940 Net (charge-offs) recoveries 206 253 (186 ) 49 1,167 - 1 10 (367 ) 36 (11 ) 1,158 Balance, end of period $ 1,773 $ 473 $ 1,425 $ 1,215 $ 1,446 $ 223 $ 51 $ 372 $ 1,452 $ 651 $ 97 $ 9,178 PCI Impairment Allowance for Loan Losses: Balance, beginning of period $ - $ - $ 360 $ - $ - $ - $ - $ - $ - $ - $ - $ 360 PCI Impairment charge-offs - - (5 ) - - - - (1 ) (144 ) - - (150 ) PCI impairment recoveries - - - - - - - - - - - - Net PCI impairment charge-offs - - (5 ) - - - - (1 ) (144 ) - - (150 ) PCI provision for loan losses - - (354 ) - - - - 1 144 - - (209 ) Benefit attributable to FDIC loss share agreements - - 278 - - - - - - - - 278 Total provision for loan losses charged to operations - - (76 ) - - - - 1 144 - - 69 Provision for loan losses recorded through FDIC loss share receivable - - (279 ) - - - - - (279 ) Balance, end of period $ - $ - $ - $ - $ - $ - $ - $ 1 $ - $ - $ - $ - Total Allowance for Loan Losses $ 1,773 $ 473 $ 1,425 $ 1,215 $ 1,446 $ 223 $ 51 $ 373 $ 1,452 $ 651 $ 97 $ 9,178 The following table presents, by portfolio segment, the balance in the allowance for loan losses disaggregated on the basis of the Company’s impairment measurement method and the related recorded investment in loans at June 30, 2015 and December 31, 2014. Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D - 1-4 family construction AC&D - lots, land & development AC&D - CRE Other commercial Residential mortgage HELOC Residential construction Other loans to individuals Total At June 30, 2015 Allowance for Loan Losses: Individually evaluated for impairment $ - $ - $ - $ - $ - $ - $ - $ 45 $ 282 $ - $ - $ 327 Collectively evaluated for impairment 1,394 1,080 2,037 240 267 670 60 607 1,078 381 278 8,092 1,394 1,080 2,037 240 267 670 60 652 1,360 381 278 8,419 Purchased credit-impaired - - 49 - - - - - - - - 49 Total $ 1,394 $ 1,080 $ 2,086 $ 240 $ 267 $ 670 $ 60 $ 652 $ 1,360 $ 381 $ 278 $ 8,468 Recorded Investment in Loans: Individually evaluated for impairment $ - $ 2,116 $ 452 $ - $ 1,019 $ - $ - $ 1,288 $ 1,574 $ 247 $ - $ 6,696 Collectively evaluated for impairment 183,132 303,791 459,006 31,043 40,112 86,570 5,144 187,791 153,709 57,921 27,106 1,535,325 183,132 305,907 459,458 31,043 41,131 86,570 5,144 189,079 155,283 58,168 27,106 1,542,021 Purchased credit-impaired 6,223 24,946 38,732 457 7,549 - 2,068 25,772 1,677 4,805 590 112,819 Total $ 189,355 $ 330,853 $ 498,190 $ 31,500 $ 48,680 $ 86,570 $ 7,212 $ 214,851 $ 156,960 $ 62,973 $ 27,696 $ 1,654,840 At December 31, 2014 Allowance for Loan Losses: Individually evaluated for impairment $ 44 $ 18 $ 57 $ - $ 11 $ - $ 19 $ 138 $ 382 $ 4 $ 12 $ 685 Collectively evaluated for impairment 1,519 703 1,694 458 580 395 13 305 1,269 538 103 7,577 1,563 721 1,751 458 591 395 32 443 1,651 542 115 8,262 Purchased credit-impaired - - - - - - - - - - - - Total $ 1,563 $ 721 $ 1,751 $ 458 $ 591 $ 395 $ 32 $ 443 $ 1,651 $ 542 $ 115 $ 8,262 Recorded Investment in Loans: Individually evaluated for impairment $ 376 $ 2,889 $ 1,271 $ - $ 1,073 $ - $ 143 $ 2,525 $ 2,481 $ 369 $ 90 $ 11,217 Collectively evaluated for impairment 167,858 300,339 425,510 28,887 40,710 71,478 3,715 173,895 151,082 48,939 21,738 1,434,151 168,234 303,228 426,781 28,887 41,783 71,478 3,858 176,420 153,563 49,308 21,828 1,445,368 Purchased credit-impaired 5,552 30,554 43,866 514 13,660 112 1,187 28,730 1,734 6,574 758 133,241 Total $ 173,786 $ 333,782 $ 470,647 $ 29,401 $ 55,443 $ 71,590 $ 5,045 $ 205,150 $ 155,297 $ 55,882 $ 22,586 $ 1,578,609 The Company’s loan loss allowance methodology includes four components, as described below: 1) Specific Reserve Component In the second quarter of 2015 as part of management’s annual review of the allowance for loan loss methodology management modified the methodology used for the determination of allowance for loan losses to collectively review impaired loans with a balance of less than or equal to $150 thousand. These loans are no longer individually reviewed for specific impairment but rather are reviewed on a pooled basis in a manner consistent with unimpaired loans with additional qualitative factors applied when necessary to reflect the additional risk characteristics of these loans. This change in methodology resulted in decrease in specific reserves and an increase in the quantitative and qualitative reserve components. 2) Quantitative Reserve Component The historical loss experience of the Company is collected quarterly by evaluating internal loss data. The estimated historical loss rates are grouped by loan product type. The Company utilizes average historical losses to represent management’s estimate of losses inherent in a particular portfolio. The historical look back period is estimated by loan type, and the Company applies the appropriate historical loss period which best reflects the inherent loss in the applicable portfolio considering prevailing market conditions. The look back periods utilized by management in determining the quantitative reserve component was 15 periods for all loan product types at both June 30, 2015 and December 31, 2014. The Company also performs a quantitative calculation on the purchased performing loan portfolio. There is no allowance for loan losses established at the acquisition date for purchased performing loans. The historical loss experience discussed above is applied to the purchased performing loan portfolio and the result is compared to the remaining fair value mark on this portfolio. A provision for loan losses is recorded for any further deterioration in these loans subsequent to the acquisition. At June 30, 2015 and December 31, 2014, this analysis indicated a need for $232 thousand and $117 thousand of reserves for the purchased performing portfolio, respectively. The remaining mark on the purchased performing loan portfolio was $2.5 million and $3.0 million at June 30, 2015 and December 31, 2014, respectively. 3) Qualitative Reserve Component i. Portfolio trends, which may relate to such factors as type or level of loan origination activity, changes in asset quality (i.e., past due, special mention, non-performing) and/or changes in collateral values; ii. Portfolio concentrations, which may relate to individual borrowers and/or guarantors, geographic regions, industry sectors, loan types and/or other factors; iii. Economic and market trends, which may relate to trends and/or levels of gross domestic production, unemployment, bankruptcies, foreclosures, housing starts, housing prices, equity prices, competitor activities and/or other factors; iv. Changes in lending practices, which may relate to changes in credit policies, procedures, systems or staff; v. Changes in loan review system, which may introduce variation in loan grading, collateral adequacy and valuation and impairment classification; vi. Geographical considerations, which may relate to economic and/or environmental issues unique to a geographical area including but not limited to elimination of a major employer, natural disaster, or long-term states of emergency; and vii. Other factors, which is intended to capture the incremental adjustment, by loan type, to internally calculated minimum reserves (as discussed below), environmental factors not specifically identified above and additional risk considerations for impaired loans less than or equal to $150 thousand that are not specifically reviewed. The Company reviews and applies minimum reserves as part of the qualitative component when deemed necessary through the use of Other Factors. Additional other factors for minimum reserve levels are typically utilized when historical loss data materially understates historic loss rates due to a rapidly declining economic environment, significant recovery periods or insufficient historic loss data. Minimums loss levels are determined by analyzing Federal Reserve Bank charge-off data for all insured federal- and state-chartered commercial banks. In addition, qualitative reserves on purchased performing loans are based on the Company’s judgment around the timing difference expected to occur between accretion of the fair market value credit adjustment and realization of actual loan losses. 4) Reserve on Purchased-Credit Impaired Loans. This analysis resulted in net impairment of $156 thousand for the three and six months ended June 30, 2015. Additionally, in the three and six month periods ended June 30, 2015, approximately $71 thousand is attributable to covered loans under FDIC loss share agreements. These covered loan impairments were a function of an increase in expected losses and as a result, the FDIC indemnification asset was increased. During the three and six months ended June 30, 2014 this analysis resulted in net (recovery) impairment of ($521) thousand and ($209) thousand, respectively. Additionally, in the three and six month periods ended June 30, 2014, approximately $9 thousand and $(278) thousand, respectively, are attributable to covered loans under FDIC loss share agreements. In the three month period ended June 30, 2014, these covered loan impairments were a function of an increase in expected losses and as a result, the FDIC indemnification asset was increased. In the six month period ended June 30, 2014, these covered impairments were a function of a decrease in expected losses. See Note 6 – FDIC Loss Share Agreements for further discussion. A full breakdown of the net impairment or recovery is detailed in the allowance by segment table above for the three and six months ended June 30, 2015 and 2014. The allowance for loan losses is increased by provisions charged to operations and reduced by loans charged off, net of recoveries. The increase in the allowance for loan losses from December 31, 2014 to June 30, 2015 was a function of the following: (1) A decrease of $701 thousand in the quantitative component of the allowance due to a decrease in historical loss rates applied to the portfolio as significant charge-offs from 2011 are replaced with lower net charge-off periods in 2015. This decrease in historical loss rates applied was partially offset by an increase in quantitative reserves for impaired loans less than or equal to $150 thousand that are now collectively reviewed. (2) An increase of $1.2 million in the qualitative component of the allowance primarily due to new application of additional other factors for impaired loans less than or equal to $150 thousand to capture additional risk characteristics of those pools. In addition, as historical loss rates continue to decline, Other Factors (which capture minimum losses) are now applied to all loan pools. Finally, an additional provision of $232 thousand was recorded for the purchased performing pools. (3) A decrease of $358 thousand in specific reserves as impaired loans less than or equal to $150 thousand are no longer specifically reviewed. (4) A $49 thousand increase in reserves on PCI pools which reflect a $156 thousand impairment in several pools as discussed above. The Company evaluates and estimates off-balance sheet credit exposure at the same time it estimates credit losses for loans by a similar process. These estimated credit losses are not recorded as part of the allowance for loan losses, but are recorded to a separate liability account by a charge to income, if material. Loan commitments, unused lines of credit and standby letters of credit make up the off-balance sheet items reviewed for potential credit losses. At June 30, 2015 and December 31, 2014, $125 thousand was recorded as an other liability for off-balance sheet credit exposure. Credit Quality Indicators - The following are the definitions of the Company's credit quality indicators: Pass: Loans in classes that comprise the commercial and consumer portfolio segments that are not adversely rated, are contractually current as to principal and interest, and are otherwise in compliance with the contractual terms of the loan agreement. PCI loans that were recorded at estimated fair value on the acquisition date are generally assigned a “pass” loan grade because their net financial statement value is based on the present value of expected cash flows. Management believes there is a low likelihood of loss related to those loans that are considered pass. The Company's credit quality indicators are periodically updated on a case-by-case basis. The following tables present the recorded investment in the Company's loans as of June 30, 2015 and December 31, 2014, by loan class and by credit quality indicator. As of June 30, 2015 Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D - 1-4 family construction AC&D - lots, land & development AC&D - CRE Other commercial Total Commercial Pass $ 189,058 $ 323,933 $ 491,224 $ 31,500 $ 45,974 $ 86,570 $ 7,074 $ 1,175,333 Special mention 101 3,513 5,369 - 1,221 - - 10,204 Classified 196 3,407 1,597 - 1,485 - 138 6,823 Total $ 189,355 $ 330,853 $ 498,190 $ 31,500 $ 48,680 $ 86,570 $ 7,212 $ 1,192,360 Residential mortgage HELOC Residential construction Other loans to individuals Total Consumer Pass $ 208,469 $ 150,622 $ 62,225 $ 27,637 $ 448,953 Special mention 4,666 4,786 282 22 9,756 Classified 1,716 1,552 466 37 3,771 Total $ 214,851 $ 156,960 $ 62,973 $ 27,696 $ 462,480 Total Loans $ 1,654,840 As of December 31, 2014 Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D - 1-4 family construction AC&D - lots, land & development AC&D - CRE Other commercial Total Commercial Pass $ 172,638 $ 328,712 $ 461,955 $ 29,401 $ 52,568 $ 71,590 $ 4,902 $ 1,121,766 Special mention 493 1,925 6,934 - 1,335 - - 10,687 Classified 655 3,145 1,758 - 1,540 - 143 7,241 Total $ 173,786 $ 333,782 $ 470,647 $ 29,401 $ 55,443 $ 71,590 $ 5,045 $ 1,139,694 Residential mortgage HELOC Residential construction Other loans to individuals Total Consumer Pass $ 202,214 $ 147,893 $ 55,290 $ 22,445 $ 427,842 Special mention 1,802 6,122 227 99 8,250 Classified 1,134 1,282 365 42 2,823 Total $ 205,150 $ 155,297 $ 55,882 $ 22,586 $ 438,915 Total Loans $ 1,578,609 Aging Analysis of Accruing and Non-Accruing Loans – 30-59 60-89 Past Due Days Days 90 Days PCI Past Due Past Due or More Loans Current Total Loans As of June 30, 2015 Commercial: Commercial and industrial $ 1,337 $ 131 $ 2 $ 6,223 $ 181,662 $ 189,355 CRE - owner-occupied 937 - 176 24,946 304,794 330,853 CRE - investor income producing - - 250 38,732 459,208 498,190 AC&D - 1-4 family construction - - - 457 31,043 31,500 AC&D - lots, land & development - 23 - 7,549 41,108 48,680 AC&D - CRE - - - - 86,570 86,570 Other commercial - - - 2,068 5,144 7,212 Total commercial loans 2,274 154 428 79,975 1,109,529 1,192,360 Consumer: Residential mortgage 190 414 561 25,772 187,914 214,851 HELOC 349 140 298 1,677 154,496 156,960 Residential construction 100 - 265 4,805 57,803 62,973 Other loans to individuals 267 53 2 590 26,784 27,696 Total consumer loans 906 607 1,126 32,844 426,997 462,480 Total loans $ 3,180 $ 761 $ 1,554 $ 112,819 $ 1,536,526 $ 1,654,840 As of December 31, 2014 Commercial: Commercial and industrial $ 123 $ 18 $ 73 $ 5,552 $ 168,020 $ 173,786 CRE - owner-occupied - - 1,616 30,554 301,612 333,782 CRE - investor income producing - - 571 43,866 426,210 470,647 AC&D - 1-4 family construction - - - 514 28,887 29,401 AC&D - lots, land & development - - - 13,660 41,783 55,443 AC&D - CRE - - - 112 71,478 71,590 Other commercial 40 143 - 1,187 3,675 5,045 Total commercial loans 163 161 2,260 95,445 1,041,665 1,139,694 Consumer: Residential mortgage 57 68 1,058 28,730 175,237 205,150 HELOC 343 60 228 1,734 152,932 155,297 Residential construction 157 - 341 6,574 48,810 55,882 Other loans to individuals 29 1 41 758 21,757 22,586 Total consumer loans 586 129 1,668 37,796 398,736 438,915 Total loans $ 749 $ 290 $ 3,928 $ 133,241 $ 1,440,401 $ 1,578,609 Impaired Loans The Company’s quarterly cash flow analyses of PCI loan pools indicated a net impairment of $156 thousand during the three and six months ended June 30, 2015. The Company’s quarterly cash flow analyses of PCI loan pools indicated a net release of previous impairment of $521 thousand for the three months ended June 30, 2014 and $209 thousand for the six months ended June 30, 2014 as the pools impacted showed improved expected cash flows . These amounts are not included in the tables below. The table below presents impaired loans specifically reviewed for impairment, by class, and the corresponding allowance for loan losses at June 30, 2015 and December 31, 2014. The table below also presents the recorded investment, unpaid principal balance and related allowance for impaired loans less than $150,000 not specifically reviewed at June 30, 2015 and December 31, 2014: June 30, 2015 December 31, 2014 Unpaid Related Unpaid Related Recorded Principal Allowance For Recorded Principal Allowance For Investment Balance Loan Losses Investment Balance Loan Losses Impaired Loans with No Related Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ 47 $ 126 $ - CRE - owner-occupied 2,116 2,267 - 2,753 2,841 - CRE - investor income producing 452 452 - 844 915 - AC&D - 1-4 family construction - - - - - - AC&D - lots, land & development 1,019 1,137 881 970 - AC&D - CRE - - - - - Other commercial - - - - - - Total commercial loans 3,587 3,856 - 4,525 4,852 - Consumer: Residential mortgage 652 672 - 1,135 1,222 - HELOC 349 604 - 756 1,256 - Residential construction 247 376 - 341 415 - Other loans to individuals - - - - - - Total consumer loans 1,248 1,652 - 2,232 2,893 - Total impaired loans with no related allowance recorded $ 4,835 $ 5,508 $ - $ 6,757 $ 7,745 $ - Impaired Loans with an Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ 329 $ 348 $ 44 CRE - owner-occupied - - - 136 141 18 CRE - investor income producing - - 427 442 57 AC&D - 1-4 family construction - - - - - - AC&D - lots, land & development - - - 192 217 11 AC&D - CRE - - - - - - Other commercial - - - 143 159 19 Total commercial loans - - - 1,227 1,307 149 Consumer: Residential mortgage 636 658 45 1,390 1,439 138 HELOC 1,225 1,248 282 1,725 1,777 382 Residential construction - - - 28 33 4 Other loans to individuals - - - 90 90 12 Total consumer loans 1,861 1,906 327 3,233 3,339 536 Total impaired loans with an allowance recorded $ 1,861 $ 1,906 $ 327 $ 4,460 $ 4,646 $ 685 Total Impaired Loans: Commercial: Commercial and industrial $ - $ - $ - $ 376 $ 474 $ 44 CRE - owner-occupied 2,116 2,267 - 2,889 2,982 18 CRE - investor income producing 452 452 - 1,271 1,357 57 AC&D - 1-4 family construction - - - - - - AC&D - lots, land & development 1,019 1,137 - 1,073 1,187 11 AC&D - CRE - - - - - - Other commercial - - - 143 159 19 Total commercial loans 3,587 3,856 - 5,752 6,159 149 Consumer: Residential mortgage 1,288 1,330 45 2,525 2,661 138 HELOC 1,574 1,852 282 2,481 3,033 382 Residential construction 247 376 - 369 448 4 Other loans to individuals - - - 90 90 12 Total consumer loans 3,109 3,558 327 5,465 6,232 536 Total Impaired Loans Individually Reviewed for Impairment $ 6,696 $ 7,414 $ 327 $ 11,217 $ 12,391 $ 685 Other Impaired Loans $ 2,853 $ 3,323 $ 288 $ - $ - $ - During the three and six months ended June 30, 2015, the Company recognized $47 thousand and $103 thousand, respectively, of interest income with respect to impaired loans, specifically accruing TDRs, within the period the loans were impaired. During the three and six months ended June 30, 2014, the Company recognized $107 thousand and $241 thousand, respectively, in interest income with respect to impaired loans. The average recorded investment and interest income recognized on individually reviewed impaired loans, by class, for the three and six months ended June 30, 2015 and 2014 are shown in the table below. Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Average Interest Average Interest Average Interest Average Interest Recorded Income Recorded Income Recorded Income Recorded Income Investment Recognized Investment Recognized Investment Recognized Investment Recognized Impaired Loans with No Related Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ 667 $ 6 $ - $ - $ 391 $ 14 CRE - owner-occupied 2,163 - 2,881 15 2,360 - 2,328 46 CRE - investor income producing 599 5 945 7 650 13 456 17 AC&D - 1-4 family construction - - - - - - - - AC&D - lots, land & development 940 14 1,102 34 920 26 1,738 78 AC&D - CRE - - - - - - - - Other commercial - - 74 - - - 122 4 Total commercial loans 3,702 19 5,669 62 3,930 39 5,035 159 Consumer: Residential mortgage 850 - 2,353 16 922 - 2,707 31 Home equity lines of credit 434 - 1,382 7 468 2 1,504 13 Residential construction 247 - 18 - 272 - 12 - Other loans to individuals - - 27 - - - 47 1 Total consumer loans 1,531 - 3,780 23 1,662 2 4,270 45 Total impaired loans with no related allowance recorded $ 5,233 $ 19 $ 9,449 $ 85 $ 5,592 $ 41 $ 9,305 $ 204 Impaired Loans with an Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ 135 $ - $ - $ - $ 246 $ - CRE - owner-occupied - - 165 1 - - 113 3 CRE - investor income producing - - 242 3 - - 2,204 3 AC&D - 1-4 family construction - - 48 - - - 19 2 AC&D - lots, land & development 91 - 48 - 122 3 69 - AC&D - CRE - - - - - - - - Other commercial - - 184 5 - - 96 5 Total commercial loans 91 - 822 9 122 3 2,747 13 Consumer: Residential mortgage 677 8 1,454 9 691 14 1,381 18 Home equity lines of credit 1,226 10 1,704 2 1,226 21 1,361 4 Residential construction - - 321 - - - 152 - Other loans to individuals - - 33 2 - - 15 2 Total consumer loans 1,903 18 3,512 13 1,917 35 2,909 24 Total impaired loans with an allowance recorded $ 1,994 $ 18 $ 4,334 $ 22 $ 2,039 $ 38 $ 5,656 $ 37 Total Impaired Loans Individually Reviewed for Impairment Commercial: Commercial and industrial $ - $ - $ 802 $ 6 $ - $ - $ 637 $ 14 CRE - owner-occupied 2,163 - 3,046 16 2,360 - 2,441 49 CRE - investor income producing 599 5 1,187 10 650 13 2,660 20 AC&D - 1-4 family construction - - 48 - - - 19 2 AC&D - lots, land & development 1,031 14 1,150 34 1,042 29 1,807 78 AC&D - CRE - - - - - - - - Other commercial - - 258 5 - - 218 9 Total commercial loans 3,793 19 6,491 71 4,052 42 7,782 172 Consumer: Residential mortgage 1,527 8 3,807 25 1,613 14 4,088 49 Home equity lines of credit 1,660 10 3,086 9 1,694 23 2,865 17 Residential construction 247 - 339 - 272 - 164 - Other loans to individuals - - 60 2 - - 62 3 Total consumer loans 3,434 18 7,292 36 3,579 37 7,179 69 Total Impaired Loans Individually Reviewed for Impairment $ 7,227 $ 37 $ 13,783 $ 107 $ 7,631 $ 79 $ 14,961 $ 241 Other Impaired Loans $ 2,953 $ 10 $ - $ - $ 2,894 $ 24 $ - $ - Nonaccrual and Past Due Loans - June 30, December 31, 2015 2014 Commercial: Commercial and industrial $ 163 $ 329 CRE - owner-occupied 2,116 1,616 CRE - investor income producing 380 680 AC&D - lots, land & development 6 7 Total commercial loans 2,665 2,632 Consumer: Residential mortgage 1,257 1,549 HELOC 1,094 1,022 Residential construction 443 341 Other loans to individuals 86 41 Total consumer loans 2,880 2,953 Total nonaccrual loans $ 5,545 $ 5,585 Purchased Credit-Impaired Loans – A summary of changes in the accretable yield for PCI loans for the six months ended June 30, 2015 and 2014 follows: Accretable yield table Six Months Ended June 30, 2015 2014 Accretable yield, beginning of period $ 40,540 $ 39,249 Addition from the Provident Community acquisition - 5,589 Interest income (6,651 ) (7,960 ) Reclassification of |