Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 5 June 30, 2017 December 31, 2016 PCI loans All other loans Total PCI loans All other loans Total Commercial: Commercial and industrial $ 2,688 $ 452,264 $ 454,952 $ 3,920 $ 383,481 $ 387,401 Commercial real estate (CRE) - owner-occupied 12,166 349,047 361,213 15,401 352,152 367,553 CRE - investor income producing 29,022 772,676 801,698 30,700 712,407 743,107 AC&D - 1-4 family construction - 95,236 95,236 - 82,707 82,707 AC&D - lots, land & development 7,443 85,318 92,761 8,074 97,288 105,362 AC&D - CRE - 150,170 150,170 - 194,732 194,732 Other commercial 1,934 13,778 15,712 1,962 10,938 12,900 Total commercial loans 53,253 1,918,489 1,971,742 60,057 1,833,705 1,893,762 Consumer: Residential mortgage 18,765 265,146 283,911 21,472 239,049 260,521 Home equity lines of credit (HELOC) 1,066 172,774 173,840 1,088 175,711 176,799 Residential construction 1,655 50,567 52,222 2,470 56,590 59,060 Other loans to individuals 335 16,798 17,133 368 18,537 18,905 Total consumer loans 21,821 505,285 527,106 25,398 489,887 515,285 Total loans 75,074 2,423,774 2,498,848 85,455 2,323,592 2,409,047 Deferred costs - 3,272 3,272 - 3,139 3,139 Total loans, net of deferred costs $ 75,074 $ 2,427,046 $ 2,502,120 $ 85,455 $ 2,326,731 $ 2,412,186 At June 30, 2017 December 31, 2016, $27.5 $20.2 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 $2.3 June 30, 2017 December 31, 2016. Loans sold are 1 4 not three six June 30, 2017 $21.6 $53.0 three six June 30, 2016 $26.0 $43.6 At June 30, 2017 $979 $1.0 December 31, 2016. Concentrations of Credit - consumer loan portfolio include home equity lines of credit and residential mortgages. At June 30, 2017 December 31, 2016, no Allowance for Loan Losses three six June 30, 2017 2016. Commercial and industrial Shared National Credits 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 Jr. Lien* HELOC Sr. Lien Residential construction Other loans to individuals Total For the three months ended June 30, 2017 Allowance for Loan Losses: Balance, beginning of period $ 3,093 $ - $ 1,348 $ 2,844 $ 595 $ 513 $ 1,353 $ 77 $ 984 $ 1,513 $ - $ 358 $ 155 $ 12,833 Provision for loan losses (435 ) 556 6 33 82 (56 ) (186 ) 15 124 (730 ) 577 6 8 - Charge-offs (96 ) - - (23 ) - - - - (130 ) (31 ) - (20 ) (28 ) (328 ) Recoveries 11 - - 94 2 23 - - 33 14 - 2 18 198 Net (charge-offs) recoveries (85 ) - - 71 2 23 - - (97 ) (17 ) - (18 ) (10 ) (131 ) Total Allowance for Loan Losses $ 2,573 $ 556 $ 1,354 $ 2,948 $ 679 $ 480 $ 1,167 $ 92 $ 1,011 $ 766 $ 577 $ 346 $ 153 $ 12,702 For the six months ended June 30, 2017 Allowance for Loan Losses: Balance, beginning of period $ 2,720 $ - $ 1,286 $ 2,583 $ 567 $ 526 $ 1,484 $ 126 $ 841 $ - $ 1,391 $ 435 $ 166 $ 12,125 Provision for loan losses (4 ) 556 (26 ) 300 85 (108 ) (317 ) (36 ) 258 864 (814 ) (73 ) (7 ) 678 Charge-offs (158 ) - 39 (36 ) - - - - (130 ) (133 ) - (20 ) (38 ) (476 ) Recoveries 15 - 55 101 27 62 - 2 42 35 - 4 32 375 Net (charge-offs) recoveries (143 ) - 93 65 27 62 - 2 (88 ) (98 ) - (16 ) (6 ) (102 ) Total Allowance for Loan Losses $ 2,573 $ 556 $ 1,354 $ 2,948 $ 679 $ 480 $ 1,167 $ 92 $ 1,011 $ 766 $ 577 $ 346 $ 153 $ 12,702 *Prior to the quarter ended June 30, 2017, second 2017, Commercial and industrial Shared National Credits 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 Jr. Lien* HELOC Sr. Lien Residential construction Other loans to individuals Total For the three months ended June 30, 2016 Allowance for Loan Losses: Balance, beginning of period $ 2,047 $ - $ 1,108 $ 2,217 $ 381 $ 398 $ 808 $ 67 $ 724 $ - $ 1,393 $ 449 $ 240 $ 9,832 Provision for loan losses 66 - 123 348 91 (70 ) 28 3 104 - 130 (12 ) 71 882 Charge-offs (1 ) - - - - - - - (15 ) - (56 ) - (21 ) (94 ) Recoveries 15 - - 7 13 121 - - 8 - 66 2 19 252 Net (charge-offs) recoveries 14 - - 7 13 121 - - (7 ) - 10 2 (2 ) 158 Total Allowance for Loan Losses $ 2,127 $ - $ 1,231 $ 2,572 $ 485 $ 449 $ 836 $ 70 $ 821 $ - $ 1,533 $ 439 $ 309 $ 10,872 For the six months ended June 30, 2016 Allowance for Loan Losses: Balance, beginning of period $ 1,821 $ - $ 1,135 $ 2,099 $ 247 $ 278 $ 679 $ 69 $ 672 $ - $ 1,337 $ 461 $ 266 $ 9,064 Provision for loan losses 283 - 96 451 221 16 157 (37 ) 129 - 95 (39 ) 66 1,438 Charge-offs (16 ) - - - - - - - (32 ) - (56 ) (11 ) (61 ) (176 ) Recoveries 39 - - 22 17 155 - 38 52 - 157 28 38 546 Net (charge-offs) recoveries 23 - - 22 17 155 - 38 20 - 101 17 (23 ) 370 Total Allowance for Loan Losses $ 2,127 $ - $ 1,231 $ 2,572 $ 485 $ 449 $ 836 $ 70 $ 821 $ - $ 1,533 $ 439 $ 309 $ 10,872 *Prior to Q2 2017, Q2 2017, PARK STERLING CORPORATION Notes to Condensed Consolidated Financial Statements (Unaudited) (table amounts in thousands, except share data and per share amounts) 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, 2017 December 31, 2016. Commercial and industrial Shared National Credits 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 Jr. Lien* HELOC Sr. Lien Residential construction Other loans to individuals Total At June 30, 2017 Allowance for Loan Losses: Individually evaluated for impairment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 222 $ - $ 20 $ - $ 242 Collectively evaluated for impairment 2,573 556 1,354 2,948 679 480 1,167 92 1,011 544 577 326 153 12,460 2,573 556 1,354 2,948 679 480 1,167 92 1,011 766 577 346 153 12,702 Purchased credit-impaired - - - - - - - - - - - - - - Total $ 2,573 $ 556 $ 1,354 $ 2,948 $ 679 $ 480 $ 1,167 $ 92 $ 1,011 $ 766 $ 577 $ 346 $ 153 $ 12,702 Recorded Investment in Loans: Individually evaluated for impairment $ 460 $ - $ 434 $ 1,874 $ - $ 564 $ - $ 210 $ 2,161 $ 2,473 $ - $ 221 $ - $ 8,398 Collectively evaluated for impairment 451,708 96 348,613 770,802 95,236 84,754 150,170 13,568 262,985 86,681 83,620 50,346 16,798 2,415,376 452,168 96 349,047 772,676 95,236 85,318 150,170 13,778 265,146 89,154 83,620 50,567 16,798 2,423,774 Purchased credit-impaired 2,688 - 12,166 29,022 - 7,443 - 1,934 18,765 1,066 - 1,655 335 75,074 Total $ 454,856 $ 96 $ 361,213 $ 801,698 $ 95,236 $ 92,761 $ 150,170 $ 15,712 $ 283,911 $ 90,220 $ 83,620 $ 52,222 $ 17,133 $ 2,498,848 At December 31, 2016 Allowance for Loan Losses: Individually evaluated for impairment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 178 $ 20 $ - $ 198 Collectively evaluated for impairment 2,720 - 1,286 2,583 567 526 1,484 126 841 - 1,213 415 166 11,927 2,720 - 1,286 2,583 567 526 1,484 126 841 - 1,391 435 166 12,125 Purchased credit-impaired - - - - - - - - - - - - - - Total $ 2,720 $ - $ 1,286 $ 2,583 $ 567 $ 526 $ 1,484 $ 126 $ 841 $ - $ 1,391 $ 435 $ 166 $ 12,125 Recorded Investment in Loans: Individually evaluated for impairment $ - $ - $ 1,006 $ 1,951 $ - $ 622 $ - $ 211 $ 2,014 $ - $ 2,392 $ 243 $ - $ 8,439 Collectively evaluated for impairment 383,481 - 351,146 710,456 82,707 96,666 194,732 10,727 237,035 - 173,319 56,347 18,537 2,315,153 383,481 - 352,152 712,407 82,707 97,288 194,732 10,938 239,049 - 175,711 56,590 18,537 2,323,592 Purchased credit-impaired 3,920 - 15,401 30,700 - 8,074 - 1,962 21,472 - 1,088 2,470 368 85,455 Total $ 387,401 $ - $ 367,553 $ 743,107 $ 82,707 $ 105,362 $ 194,732 $ 12,900 $ 260,521 $ - $ 176,799 $ 59,060 $ 18,905 $ 2,409,047 *Prior to Q2 2017, Q2 2017, The Company’s loan loss allowance methodology includes four 1 Specific Reserve Component not may may one three 2 Quantitative Reserve Component one 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 historic look back periods utilized by management for all loan types was 15 June 30, 2017 December 31, 2016. 3 The Company also performs a quantitative calculation on the acquired purchased performing loan portfolio. There is no $272 $257 June 30, 2017 December 31, 2016, $2.6 $3.4 June 30, 2017 December 31, 2016, $1.7 June 30, 2017 3 Qualitative Reserve Component 0.00% not 0.15% five 1.00% 1.00%. eight i. Portfolio trends, which may ii. Portfolio concentrations, which may iii. Economic and market trends, which may iv. Changes in lending practices, which may v. Changes in loan review system, which may vi. Geographical considerations, which may not vii. Minimum loss factor, pursuant to which, based on the review of historic loss rates as reported by the Federal Reserve (the “Net Charge-Off Rates on Loans and Leases for Banks Not 100 Not 15 viii. Other factors, which is intended to capture uncertainty into portfolio loss estimates, including situations of a rapidly improving or declining economic environment, significant recovery or loss periods, as well as environmental factors not 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 PCI loans . There were no June 30, 2017 December 31, 2016. 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 June 30, 2017 December 31, 2016, $125 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 Special Mention: Loans in classes that comprise the commercial and consumer portfolio segments that have potential weaknesses that deserve management's close attention. If not may Classified: Loans in the classes that comprise the commercial and consumer portfolio segments that are inadequately protected by the sound worth and paying capacity of the borrower or of the collateral pledged, if any. Management believes that there is a distinct possibility that the Company will sustain some loss if the deficiencies related to classified loans are not 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, 2017 December 31, 2016, As of June 30, 2017 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 $ 447,136 $ 351,049 $ 794,561 $ 95,236 $ 91,415 $ 150,170 $ 13,655 $ 1,943,222 Special mention 7,094 6,533 3,878 - 938 - 1,731 20,174 Classified 722 3,631 3,259 - 408 - 326 8,346 Total $ 454,952 $ 361,213 $ 801,698 $ 95,236 $ 92,761 $ 150,170 $ 15,712 $ 1,971,742 Residential mortgage HELOC Residential construction Other loans to individuals Total Consumer Pass $ 275,473 $ 165,280 $ 51,887 $ 16,954 $ 509,594 Special mention 5,012 6,247 31 33 11,323 Classified 3,426 2,313 304 146 6,189 Total $ 283,911 $ 173,840 $ 52,222 $ 17,133 $ 527,106 Total Loans $ 2,498,848 As of December 31, 2016 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 $ 378,592 $ 356,214 $ 735,698 $ 82,707 $ 102,146 $ 194,732 $ 12,569 $ 1,862,658 Special mention 7,229 7,779 3,276 - 2,727 - - 21,011 Classified 1,580 3,560 4,133 - 489 - 331 10,093 Total $ 387,401 $ 367,553 $ 743,107 $ 82,707 $ 105,362 $ 194,732 $ 12,900 $ 1,893,762 Residential mortgage HELOC Residential construction Other loans to individuals Total Consumer Pass $ 252,934 $ 168,460 $ 58,486 $ 18,711 $ 498,591 Special mention 4,707 5,732 312 14 10,765 Classified 2,880 2,607 262 180 5,929 Total $ 260,521 $ 176,799 $ 59,060 $ 18,905 $ 515,285 Total Loans $ 2,409,047 Aging Analysis of Accruing and Non-Accruing Loans – not June 30, 2017 December 31, 2016. 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, 2017 Commercial: Commercial and industrial $ 10 $ - $ 463 $ 2,688 $ 451,791 $ 454,952 CRE - owner-occupied - 373 463 12,166 348,211 361,213 CRE - investor income producing 239 172 408 29,022 771,857 801,698 AC&D - 1-4 family construction - - - - 95,236 95,236 AC&D - lots, land & development - - - 7,443 85,318 92,761 AC&D - CRE - - - - 150,170 150,170 Other commercial - - 211 1,934 13,567 15,712 Total commercial loans 249 545 1,545 53,253 1,916,150 1,971,742 Consumer: Residential mortgage 1 440 2,218 18,765 262,487 283,911 HELOC 442 191 463 1,066 171,678 173,840 Residential construction 23 - 222 1,655 50,322 52,222 Other loans to individuals 25 88 59 335 16,626 17,133 Total consumer loans 491 719 2,962 21,821 501,113 527,106 Total loans $ 740 $ 1,264 $ 4,507 $ 75,074 $ 2,417,263 $ 2,498,848 As of December 31, 2016 Commercial: Commercial and industrial $ 587 $ 7 $ 167 $ 3,920 $ 382,720 $ 387,401 CRE - owner-occupied - - 385 15,401 351,767 367,553 CRE - investor income producing 169 1,391 1,826 30,700 709,021 743,107 AC&D - 1-4 family construction - - - - 82,707 82,707 AC&D - lots, land & development - - - 8,074 97,288 105,362 AC&D - CRE - - - - 194,732 194,732 Other commercial - - 211 1,962 10,727 12,900 Total commercial loans 756 1,398 2,589 60,057 1,828,962 1,893,762 Consumer: Residential mortgage 328 69 2,940 21,472 235,712 260,521 HELOC 80 1,176 886 1,088 173,569 176,799 Residential construction 8 335 509 2,470 55,738 59,060 Other loans to individuals 46 3 24 368 18,464 18,905 Total consumer loans 462 1,583 4,359 25,398 483,483 515,285 Total loans $ 1,218 $ 2,981 $ 6,948 $ 85,455 $ 2,312,445 $ 2,409,047 Impaired Loans - may The table below presents impaired loans, by class, and the corresponding allowance for loan losses at June 30, 2017 December 31, 2016: June 30, 2017 December 31, 2016 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 $ 461 $ 463 $ - $ - $ - $ - CRE - owner-occupied 434 436 - 995 1,078 - CRE - investor income producing 1,874 1,883 - 1,481 1,489 - AC&D - 1-4 family construction - - - - - - AC&D - lots, land & development 564 567 - 622 748 - AC&D - CRE - - - - - - Other commercial 210 211 - 211 211 - Total commercial loans 3,543 3,560 - 3,309 3,526 - Consumer: Residential mortgage 2,161 2,171 - 2,052 2,077 - HELOC 1,071 1,075 - 1,183 1,190 - Residential construction - - - - - - Other loans to individuals - - - - - - Total consumer loans 3,232 3,246 - 3,235 3,267 - Total impaired loans with no related allowance recorded $ 6,775 $ 6,806 $ - $ 6,544 $ 6,793 $ - Impaired Loans with an Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ - $ - $ - CRE - owner-occupied - - - - - - CRE - investor income producing - - - 463 463 2 AC&D - 1-4 family construction - - - - - - AC&D - lots, land & development - - - - - - AC&D - CRE - - - - - - Other commercial - - - - - - Total commercial loans - - - 463 463 2 Consumer: Residential mortgage - - - - - - HELOC 1,402 1,409 222 1,224 1,248 176 Residential construction 221 222 20 243 243 20 Other loans to individuals - - - - - - Total consumer loans 1,623 1,631 242 1,467 1,491 196 Total impaired loans with an allowance recorded $ 1,623 $ 1,631 $ 242 $ 1,930 $ 1,954 $ 198 Total Impaired Loans Individually Reviewed for Impairment Commercial: Commercial and industrial $ 461 $ 463 $ - $ - $ - $ - CRE - owner-occupied 434 436 - 995 1,078 - CRE - investor income producing 1,874 1,883 - 1,944 1,952 2 AC&D - 1-4 family construction - - - - - - AC&D - lots, land & development 564 567 - 622 748 - AC&D - CRE - - - - - - Other commercial 210 211 - 211 211 - Total commercial loans 3,543 3,560 - 3,772 3,989 2 Consumer: Residential mortgage 2,161 2,171 - 2,052 2,077 - HELOC 2,473 2,484 222 2,407 2,438 176 Residential construction 221 222 20 243 243 20 Other loans to individuals - - - - - - Total consumer loans 4,855 4,877 242 4,702 4,758 196 Total Impaired Loans Individually Reviewed for Impairment $ 8,398 $ 8,437 $ 242 $ 8,474 $ 8,747 $ 198 During the three six June 30, 2017, $26 $52 three six June 30, 2016, $33 $76 three six June 30, 2017 2016 Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 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 $ 463 $ 21 $ 449 $ - $ 232 $ 42 $ 299 $ - CRE - owner-occupied 616 2 1,256 - 805 4 1,259 - CRE - investor income producing 2,000 - 888 6 1,741 - 738 13 AC&D - 1-4 family construction - - - - - - - - AC&D - lots, land & development 580 21 691 9 601 42 701 20 AC&D - CRE - - - - - - - - Other commercial 211 - 211 - 211 - 141 - Total commercial loans 3,870 44 3,495 15 3,590 88 3,138 33 Consumer: Residential mortgage 2,189 6 1,929 5 2,121 13 1,720 10 Home equity lines of credit 1,071 1 78 - 1,127 1 104 - Residential construction - - 121 - - - 160 4 Other loans to individuals - - - - - - - - Total consumer loans 2,725 7 2,128 5 3,248 14 1,984 14 Total impaired loans with no related allowance recorded $ 6,594 $ 51 $ 5,623 $ 20 $ 6,837 $ 102 $ 5,122 $ 47 Impaired Loans with an Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ - $ - $ - $ - $ - CRE - owner-occupied - - - - - - - - CRE - investor income producing - - - - 232 6 - - AC&D - 1-4 family construction - - - - - - - - AC&D - lots, land & development - - - - - 1 - - AC&D - CRE - - - - - - - - Other commercial - - - - - - - - Total commercial loans - - - - 232 7 - - Consumer: Residential mortgage - - 139 - - - 92 - Home equity lines of credit 2,048 14 1,224 10 1,636 25 1,224 19 Residential construction 232 3 121 - 238 7 81 - Other loans to individuals - - - - - - - - Total consumer loans 2,280 17 1,484 10 1,874 32 1,397 19 Total impaired loans with an allowance recorded $ 2,280 $ 17 $ 1,484 $ 10 $ 2,106 $ 39 $ 1,397 $ 19 Total Impaired Loans Individually Reviewed for Impairment Commercial: Commercial and industrial $ 463 $ 21 $ 449 $ - $ 232 $ 42 $ 299 $ - CRE - owner-occupied 616 2 1,256 - 805 4 1,259 - CRE - investor income producing 2,000 - 888 6 1,972 6 738 13 AC&D - 1-4 family construction - - - - - - - - AC&D - lots, land & development 580 21 691 9 601 43 701 20 AC&D - CRE - - - - - - - - Other commercial 211 - 211 - 211 - 141 - Total commercial loans 3,870 44 3,495 15 3,821 95 3,138 33 Consumer: Residential mortgage 2,189 6 2,068 5 2,121 13 1,812 10 Home equity lines of credit 2,583 15 1,302 10 2,763 26 1,328 19 Residential construction 232 3 242 - 238 7 241 4 Other loans to individuals - - - - - - - - Total consumer loans 5,004 24 3,612 15 5,122 46 3,381 33 Total Impaired Loans Individually Reviewed for Impairment $ 8,874 $ 68 $ 7,107 $ 30 $ 8,943 $ 141 $ 6,519 $ 66 Total Impaired Loans Collectively Reviewed for Impairment $ - $ - $ 2,211 $ 3 $ - $ - $ 2,283 $ 10 Nonaccrual and Past Due Loans - 90 June 30, 2017, $133 90 December 31, 2016, $1.2 90 June 30, 2017 December 31, 2016, June 30, 2017 December 31, 2016 June 30, December 31, 2017 2016 Commercial: Commercial and industrial $ 463 $ 167 CRE - owner-occupied 1,059 1,085 CRE - investor income producing 2,497 2,193 AC&D - lots, land & development 3 33 Other commercial 211 210 Total commercial loans 4,233 3,688 Consumer: Residential mortgage 2,834 2,458 HELOC 1,938 2,312 Residential construction 222 242 Other loans to individuals 146 119 Total consumer loans 5,140 5,131 Total nonaccrual loans $ 9,373 $ 8,819 Purchased Credit-Impa ired Loans – $94.6 $109.8 $75.1 $85.5 June 30, 2017 December 31, 2016, 2.3% 2.6% June 30, 2017 December 31, 2016, no A summary of changes in the accretable yield for PCI loans for the six June 30, 2017 2016 Six Months Ended June 30, 2017 2016 Accretable yield, beginning of period $ 30,959 $ 32,509 Addition from the First Capital acquisition - 1,663 Servicing income (1,318 ) (2,985 ) Accretion to interest income (2,687 ) (2,814 ) Reclassification of nonaccretable difference due to improvement in expected cash flows 2,699 1,515 Other changes, net 616 489 Accretable yield, end of period $ 30,269 $ 30,377 Troubled Debt Restructuring - may not may As of June 30, 2017, nine $2.5 $83 December 31, 2016, 11 $2.9 $374 $242 $198 June 30, 2017 December 31, 2016, There were no six June 30, 2017 six June 30, 2016. Commercial TDRs may may 90 no may no not June 30, 2017, one six June 30, 2017. Consumer TDRs June 30, 2017, three June 30, 2017. There were no 12 months ended June 30, 2017 June 30, 2016 six June 30, 2017 June 30, 2016, The Company does not three six June 30, 2017 2016: Three months ended June 30, 2017 Six months ended June 30, 2017 Number of loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Extended payment terms - $ - $ - - $ - $ - Total - $ - $ - - $ - $ - Three months ended June 30, 2016 Six months ended June 30, 2016 Number of loans Pre-Modification Outstanding Recorded Investment Post-Modificatio n Outstanding Recorded Investment Number of loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Extended payment terms CRE - investor income producing 1 91 91 1 91 91 Total 1 $ 91 $ 91 1 $ 91 $ 91 The following table presents the successes and failures of the types of modifications indicated within the twelve June 30, 2017 2016: Twelve Months Ended June 30, 2017 Paid in full Paying as restructured Foreclosure/Default Number of loans Recorded Investment Number of loans Recorded Investment Number of loans Recorded Investment Extended payment terms - $ - 6 $ 2,457 - $ - Total - $ - 6 $ 2,457 - $ - Twelve Months Ended June 30, 2016 Paid in full Paying as restructured Foreclosure/Default Number of loans Recorded Investment Number of loans Recorded Investment Number of loans Recorded Investment Extended payment terms - - 1 91 - - Total - $ - 1 $ 91 - $ - Related Party Loans – not Loans to Directors, Executive Officers and Their Related Interests Six Months Ended Twelve Months Ended June 30, December 31, 2017 2016 Beginning balance $ 15,433 $ 14,404 Disbursements 1,544 2,806 Repayments (1,402 ) (1,777 ) Ending balance $ 15,575 $ 15,433 At June 30, 2017 December 31, 2016, $1.2 $716 In addition to related party loans, the Company engages in deposit transactions with its directors, executive officers and their related interests. Such deposits are made in the ordinary course of business and on substantially the same terms as those for comparable transactions prevailing at the time and do not June 30, 2017 December 31, 2016 $12.0 $9.6 |