National Commerce 10-Q 13 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 12, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Trading Symbol	NCOM
Entity Registrant Name	NATIONAL COMMERCE CORPORATION
Entity Central Index Key	1,609,951
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,438,541

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Assets
Cash and due from banks	$ 17,677	$ 14,236
Interest-bearing deposits with banks	124,716	109,199
Cash and cash equivalents	142,393	123,435
Investment securities held-to-maturity (fair value of $12,122 at June 30, 2015)	12,609
Investment securities available-for-sale	29,977	34,932
Other investments	5,844	5,421
Mortgage loans held-for-sale	13,750	9,329
Loans, net of unearned income	970,653	888,721
Less: allowance for loan losses	9,274	9,802
Loans, net	961,379	878,919
Premises and equipment, net	27,554	27,560
Accrued interest receivable	2,217	2,193
Bank owned life insurance	11,848	10,641
Other real estate	1,494	1,008
Deferred tax assets, net	12,149	11,444
Goodwill	29,775	28,834
Core deposit intangible, net	1,535	1,757
Other assets	4,090	2,953
Total assets	1,256,614	1,138,426
Deposits:
Noninterest-bearing demand	246,804	217,643
Interest-bearing demand	162,087	154,816
Savings and money market	414,720	392,394
Time	227,872	206,207
Total deposits	1,051,483	971,060
Federal Home Loan Bank advances	22,000	22,000
Accrued interest payable	453	431
Other liabilities	8,049	8,774
Total liabilities	$ 1,081,985	$ 1,002,265
Commitments
Shareholders' equity:
Preferred stock, 250,000 shares authorized, no shares issued or outstanding
Common stock, at June 30, 2015, $0.01 par value, 30,000,000 shares authorized and 9,438,541 shares issued and outstanding; at December 31, 2014, $0.01 par value, 12,500,000 shares authorized and 7,541,541 shares issued and outstanding	$ 94	$ 75
Additional paid-in capital	165,674	131,455
Retained earnings (deficit)	724	(3,453)
Accumulated other comprehensive income	610	845
Total shareholders' equity attributable to National Commerce Corporation	167,102	128,922
Noncontrolling interest	7,527	7,239
Total shareholders' equity	174,629	136,161
Total liabilities and shareholders' equity	$ 1,256,614	$ 1,138,426

Unaudited Consolidated Balance3

Unaudited Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Held-to-Maturity Securities, Fair Value	$ 12,122
Preferred stock, shares authorized	250,000	250,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	12,500,000
Common stock, shares issued	9,438,541	7,541,541
Common stock, shares outstanding	9,438,541	7,541,541

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Earnings - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Interest and dividend income:
Interest and fees on loans	$ 12,226	$ 6,053	$ 24,018	$ 11,839
Interest and dividends on taxable investment securities	269	310	525	627
Interest on non-taxable investment securities	114	42	156	84
Interest on interest-bearing deposits and federal funds sold	105	44	208	107
Total interest income	12,714	6,449	24,907	12,657
Interest expense:
Interest on deposits	961	524	1,879	1,074
Interest on borrowings	110	110	219	219
Total interest expense	1,071	634	2,098	1,293
Net interest income	11,643	5,815	22,809	11,364
Provision for loan losses	120		281
Net interest income after provision for loan losses	11,523	5,815	22,528	11,364
Other income:
Service charges and fees on deposit accounts	308	172	575	338
Mortgage origination and fee income	1,505	1,048	2,776	1,753
Merchant sponsorship revenue	191		191
Income from bank owned life insurance	86	60	165	120
Wealth management fees	13	15	32	29
(Loss) gain on other real estate	(11)		(24)	5
(Loss) gain on sale of investment securities available-for-sale	0	0	0	0
Other	114	31	255	48
Total other income	2,206	1,326	3,970	2,293
Other expense:
Salaries and employee benefits	5,114	3,119	10,101	6,115
Commission-based compensation	1,056	471	1,852	777
Occupancy and equipment	829	459	1,665	895
Other	2,506	1,386	5,066	2,529
Total other expense	9,616	5,435	18,906	10,316
Earnings before income taxes	4,113	1,706	7,592	3,341
Income tax expense	1,264	568	2,356	1,160
Net earnings	2,849	1,138	5,236	2,181
Less: Net earnings attributable to noncontrolling interest	593		1,059
Net earnings attributable to National Commerce Corporation	$ 2,256	$ 1,138	$ 4,177	$ 2,181
Basic earnings per common share	$ 0.24	$ 0.20	$ 0.49	$ 0.38
Diluted earnings per common share	$ 0.24	$ 0.20	$ 0.48	$ 0.38
Core Deposits [Member]
Other expense:
Core deposit intangible amortization	$ 111		$ 222

Unaudited Consolidated Stateme5

Unaudited Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Net earnings	$ 2,256	$ 1,138	$ 4,177	$ 2,181
Unrealized (losses) gains on investment securities available-for-sale:
Unrealized (losses) gains arising during the period, net of tax of ($147), $121, ($127) and $221, respectively	(273)	225	(235)	409
Other comprehensive (loss) income	(273)	225	(235)	409
Comprehensive income	$ 1,983	$ 1,363	$ 3,942	$ 2,590

Unaudited Consolidated Stateme6

Unaudited Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Unrealized (losses) gains arising during the period, tax	$ (147)	$ 121	$ (127)	$ 221

Unaudited Consolidated Stateme7

Unaudited Consolidated Statements of Changes in Shareholders' Equity - 6 months ended Jun. 30, 2015 - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Noncontrolling Interest [Member]
Beginning balance, amount at Dec. 31, 2014	$ 136,161	$ 75	$ 131,455	$ (3,453)	$ 845	$ 7,239
Share-based compensation expense	471		471
Net earnings attributable to National Commerce Corporation	4,177			4,177
Sale of common stock, net of offering expenses of $728	33,767	19	33,748
Net earnings attributable to noncontrolling interest	1,059					1,059
Distributions paid to noncontrolling interest	(771)					(771)
Change in unrealized gain/loss on securities available-for-sale, net of tax	(235)				(235)
Ending balance, amount at Jun. 30, 2015	$ 174,629	$ 94	$ 165,674	$ 724	$ 610	$ 7,527

Unaudited Consolidated Stateme8

Unaudited Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
Common stock, offering expense	$ 728
Common Stock [Member]
Common stock, offering expense	728
Additional Paid-in Capital [Member]
Common stock, offering expense	$ 728

Unaudited Consolidated Stateme9

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net earnings	$ 4,177	$ 2,181
Adjustments to reconcile net earnings to net cash provided (used) by operating activities:
Provision for loan losses	281
Net earnings attributable to noncontrolling interest	1,059
Depreciation, amortization and accretion	1,086	436
Loss on ineffective portion of fair value hedge derivative	2	72
Change in mortgage loan derivative	(118)	(18)
Loss on trade or sale of premises and equipment	5
Share-based compensation expense	471	215
Income from bank owned life insurance	(165)	(120)
Loss (gain) on other real estate	24	(5)
Change in:
Mortgage loans held-for-sale	(4,421)	(4,763)
Other assets and accrued interest receivable	(1,186)	(126)
Other liabilities and accrued interest payable	(739)	(754)
Net cash provided (used) by operating activities	476	(2,882)
Cash flows from investing activities:
Proceeds from calls, maturities and paydowns of securities available-for-sale	7,081	2,608
Purchases of securities available-for-sale	(2,500)
Purchases of securities held-to-maturity	(12,611)
Proceeds from sale of other investments	703	118
Purchases of other investments	(1,126)	(73)
Net change in loans	(83,845)	(5,932)
Proceeds from sale of other real estate	169	50
Investment in bank owned life insurance	(1,042)
Proceeds from the sale of premises and equipment	49
Purchases of premises and equipment	(1,815)	(1,455)
Net cash used by investing activities	(94,937)	(4,684)
Cash flows from financing activities:
Net change in deposits	80,423	(11,296)
Cash distribution paid to noncontrolling interests	(771)
Proceeds from stock offering	34,495
Stock offering expenses	(728)
Proceeds from exercise of options and warrants		615
Net cash provided (used) by financing activities	113,419	(10,681)
Net change in cash and cash equivalents	18,958	(18,247)
Cash and cash equivalents at beginning of the period	123,435	124,136
Cash and cash equivalents at end of the period	142,393	105,889
Cash paid during the period for:
Interest	2,076	1,375
Income taxes	2,538	1,500
Non-cash investing and financing activities:
Change in unrealized gain on securities available-for-sale, net of tax	235	$ 409
Transfer of loans to other real estate	$ 694

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 1 – Basis of Presentation General The unaudited consolidated financial statements include the accounts of National Commerce Corporation (including its subsidiaries, the “Company”), its wholly owned subsidiary, National Bank of Commerce (the “Bank”), and its majority-owned subsidiary, CBI Holding Company, LLC (“CBI”). The Bank provides a full range of commercial and consumer banking services throughout Alabama, including metropolitan Birmingham, Huntsville, Lee County and Baldwin County. In addition to its Alabama locations, the Bank operates full-service banking offices in the greater Orlando area and in Vero Beach, Florida. The Bank is primarily regulated by the Office of the Comptroller of the Currency (“OCC”) and undergoes periodic examinations by the OCC. The Company is regulated by and subject to periodic examinations by the Board of Governors of the Federal Reserve System (“Federal Reserve”). CBI is the holding company for Corporate Billing, LLC, a transaction-based finance company headquartered in Decatur, Alabama that provides factoring, invoicing, collection and accounts receivable management services to transportation companies and automotive parts and service providers nationwide. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly the Company’s consolidated balance sheets, statements of earnings, comprehensive income, changes in shareholders’ equity and cash flows for the periods presented, and all such adjustments are of a normal recurring nature. All material intercompany transactions have been eliminated. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the entire year. These interim consolidated financial statements have been prepared according to the rules and regulations of the Securities and Exchange Commission and, therefore, certain information and footnote disclosures normally presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted or abbreviated. These financial statements should be read in conjunction with the Company’s audited consolidated financial statements and footnotes as of December 31, 2014, which are contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s knowledge and best estimates of the impact of current events and actions that the Company may undertake in the future. Estimates are used in accounting for, among other items, the allowance for loan losses, useful lives for depreciation and amortization, fair value of financial instruments, deferred taxes and contingencies. Estimates that are particularly susceptible to significant change and therefore are critical accounting estimates for the Company include the determination of the allowance for loan losses and the assessment of deferred tax assets and liabilities. Management does not anticipate any material changes to its estimates in the near term. Factors that may affect such estimates include, but are not limited to, external market factors, such as market interest rates and employment rates; changes to operating policies and procedures; economic conditions in the Company’s markets; and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe that such differences would materially affect the consolidated financial statements in any individual reporting period presented.

Reclassifications and Reincorpo

Reclassifications and Reincorporation	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reclassifications and Reincorporation	Note 2 – Reclassifications and Reincorporation Certain prior period amounts have been reclassified to conform to the presentation used in 2015. These reclassifications had no material effect on the operations, financial condition or cash flows of the Company.

Net Earnings per Common Share

Net Earnings per Common Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Net Earnings per Common Share	Note 3 – Net Earnings per Common Share Basic earnings per common share are computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share are computed by dividing net income by the effect of the issuance of potential common shares that are dilutive and by the sum of the weighted-average number of shares of common stock outstanding. Anti-dilutive potential common shares (options and warrants) are excluded from the diluted earnings per share computation. There were no antidilutive securities for the three months ended June 30, 2015. Antidilutive securities totaled 102,397 for the six months ended June 30, 2015. There were no antidilutive securities for the three and six months ended June 30, 2014. The reconciliation of the components of the basic and diluted earnings per share is as follows. For the Three Months Ended For the Six Months Ended June 30, June 30, 2015 2014 2015 2014 Net earnings available to common shareholders $ 2,256 1,138 $ 4,177 2,181 Weighted average common shares outstanding 9,438,541 5,739,173 8,574,900 5,748,154 Dilutive effect of stock options 54,014 11,938 44,096 10,908 Dilutive effect of directors’ shares 5,353 — 5,305 — Dilutive effect of performance share awards 71,787 42,333 63,685 42,172 Diluted common shares 9,569,695 5,793,444 8,687,986 5,801,234 Basic earnings per common share $ 0.24 0.20 $ 0.49 0.38 Diluted earnings per common share $ 0.24 0.20 $ 0.48 0.38

Securities

Securities	6 Months Ended
	Jun. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Securities	Note 4 – Securities The amortized cost and fair value of held-to-maturity and available-for-sale debt securities at June 30, 2015 and December 31, 2014 were as follows. Held-to-Maturity Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair June 30, 2015 Cost Gains Losses Value Municipal securities $ 12,609 — 487 12,122 $ 12,609 — 487 12,122 Available-for-Sale Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair June 30, 2015 Cost Gains Losses Value Mortgage-backed securities $ 24,631 925 151 25,405 Municipal securities 4,408 206 42 4,572 $ 29,039 1,131 193 29,977 Gross Gross Estimated Amortized Unrealized Unrealized Fair December 31, 2014 Cost Gains Losses Value U.S. Treasury securities $ 1,501 — — 1,501 Mortgage-backed securities 27,723 1,138 111 28,750 Municipal securities 4,408 279 6 4,681 $ 33,632 1,417 117 34,932 Management evaluates securities for other-than-temporary impairment on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. Consideration is given to (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer and (3) the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Details concerning the Company’s debt securities with unrealized losses as of June 30, 2015 and December 31, 2014 are as follows. Held-to-Maturity Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized June 30, 2015 Value Losses Value Losses Value Losses Municipal securities $ 12,122 487 — — 12,122 487 $ 12,122 487 — — 12,122 487 Available-for-Sale Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized June 30, 2015 Value Losses Value Losses Value Losses Mortgage-backed securities $ 844 19 5,946 132 6,790 151 Municipal securities 940 42 — — 940 42 $ 1,784 61 5,946 132 7,730 193 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2014 Value Losses Value Losses Value Losses U.S. Treasury securities $ — — — — — — Mortgage-backed securities — — 7,705 111 7,705 111 Municipal securities — — 494 6 494 6 $ — — 8,199 117 8,199 117 As of June 30, 2015, the Company did not consider securities with unrealized losses to be other-than-temporarily impaired. The unrealized losses in each category have occurred as a result of changes in interest rates, market spreads and market conditions subsequent to purchase. The Company has the ability and intent to hold its securities for a period of time sufficient to allow for a recovery in fair value. There were no other-than-temporary impairments charged to earnings during the six-month periods ended June 30, 2015 and 2014. During the six-month periods ended June 30, 2015 and 2014, the Company did not sell any debt securities. The amortized cost and estimated fair value of debt securities at June 30, 2015, by contractual maturity, are shown below. Expected maturities differ from contractual maturities because borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Available-for-Sale Securities Held-to-Maturity Securities Amortized Fair Amortized Fair Cost Value Cost Value Municipal securities: 0 to 5 years $ — — $ — — 5 to 10 years 1,047 1,095 — — Over 10 years 3,361 3,477 12,609 12,122 Mortgage-backed securities 24,631 25,405 — — $ 29,039 29,977 $ 12,609 12,122

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses and Credit Quality	6 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
Loans, Allowance for Loan Losses and Credit Quality	Note 5 – Loans, Allowance for Loan Losses and Credit Quality Major classifications of loans at June 30, 2015 and December 31, 2014 are summarized as follows. June 30, 2015 December 31, 2014 Commercial, financial and agricultural $ 141,932 131,657 Factored commercial receivables 75,000 82,600 Real estate - mortgage 636,600 577,268 Real estate - construction 100,928 83,663 Consumer 16,798 13,962 971,258 889,150 Less: Unearned fees 605 429 Total loans and leases 970,653 888,721 Allowance for loan losses (9,274 ) (9,802 ) Total net loans and leases $ 961,379 878,919 The Company grants loans and extensions of credit to individuals and a variety of businesses and corporations located in its general market areas throughout Alabama and Florida, including metropolitan Birmingham, Huntsville, Lee County and Baldwin County in Alabama and metropolitan Orlando and Vero Beach in Florida. Through CBI, the Company also purchases receivables from transportation companies and automotive parts and service providers nationwide. Although the Company has a diversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estate and is dependent upon prevailing conditions in the real estate market. Portfolio segments utilized by the Company are identified below. Relevant risk characteristics for these portfolio segments generally include debt service coverage, loan-to-value ratios and financial performance on non-consumer loans, and credit scores, debt-to-income ratios, collateral type and loan-to-value ratios for consumer loans. The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method for the periods indicated. Acquired loans are not included in the allowance for loan losses calculation, as these loans are recorded at fair value, and there has been no further indication of credit deterioration that would require an additional provision. Commercial, Factored financial and commercial Real estate - Real estate - Balance, June 30, 2015 agricultural receivables mortgage construction Consumer Unallocated Total Balance, December 31, 2014 $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense 25 (148 ) 1,022 196 (226 ) (588 ) 281 Loans charged off (1 ) (1,095 ) (764 ) — (87 ) — (1,947 ) Recoveries 36 1,003 49 45 5 — 1,138 Balance, June 30, 2015 $ 1,583 715 5,354 888 254 480 9,274 Ending balance, individually evaluated for impairment $ — 540 — — — — 540 Ending balance, collectively evaluated for impairment $ 1,583 175 5,354 888 254 480 8,734 Loans: Individually evaluated for impairment $ — 840 2,849 181 30 — 3,900 Collectively evaluated for impairment $ 141,720 74,160 628,820 100,413 16,521 — 961,634 Acquired loans with deteriorated credit quality $ 212 — 4,931 334 247 — 5,724 Commercial, Factored financial and commercial Real estate - Real estate - Balance, June 30, 2014 agricultural receivables mortgage construction Consumer Unallocated Total Balance, December 31, 2013 $ 1,398 — 4,449 964 243 2,065 9,119 Provisions charged to operating expense (263 ) — 101 (396 ) (169 ) 727 — Loans charged off (3 ) — (227 ) — — — (230 ) Recoveries 32 — 23 18 12 — 85 Balance, June 30, 2014 $ 1,164 — 4,346 586 86 2,792 8,974 Ending balance, individually evaluated for impairment $ — — — — — — — Ending balance, collectively evaluated for impairment $ 1,164 — 4,346 586 86 2,792 8,974 Loans: Individually evaluated for impairment $ — — 1,195 — — — 1,195 Collectively evaluated for impairment $ 88,566 — 428,302 64,014 6,513 — 587,395 The Company individually evaluates for impairment all loans that are on nonaccrual status. Additionally, all troubled debt restructurings are individually evaluated for impairment. A loan is considered impaired when, based on current events and circumstances, it is probable that all amounts due according to the contractual terms of the loan will not be collected. Impaired loans are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate, at the loan’s observable market price or at the fair value of the collateral if the loan is collateral dependent. Management may also elect to apply an additional collective reserve to groups of impaired loans based on current economic or market factors. Interest payments received on impaired loans are generally applied as a reduction of the outstanding principal balance. During the six months ended June 30, 2015 and 2014, the Company did not modify any loans that would be considered a troubled debt restructuring. The following tables present impaired loans by class of loans as of June 30, 2015 and December 31, 2014. The purchased credit-impaired loans are not included in these tables because they are carried at fair value and accordingly have no related associated allowance. Unpaid Average Recorded Principal Related Recorded June 30, 2015 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ — — — — Factored commercial receivables — — — — Real estate - mortgage 2,849 5,837 — 2,274 Real estate - construction 181 188 — 60 Consumer 30 31 — 39 Total $ 3,060 6,056 — 2,373 Impaired loans with related allowance: Commercial, financial and agricultural $ — — — — Factored commercial receivables 840 840 540 1,088 Real estate - mortgage — — — — Real estate - construction — — — — Consumer — — — — Total $ 840 840 540 1,088 Total impaired loans: Commercial, financial and agricultural $ — — — — Factored commercial receivables 840 840 540 1,088 Real estate - mortgage 2,849 5,837 — 2,274 Real estate - construction 181 188 — 60 Consumer 30 31 — 39 Total $ 3,900 6,896 540 3,461 Unpaid Average Recorded Principal Related Recorded December 31, 2014 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ — — — 24 Factored commercial receivables — — — — Real estate - mortgage 1,052 2,030 — 1,770 Real estate - construction — — — — Consumer — — — — Total $ 1,052 2,030 — 1,794 Impaired loans with related allowance: Commercial, financial and agricultural $ — — — — Factored commercial receivables 1,605 1,605 473 321 Real estate - mortgage 1,026 1,026 350 205 Real estate - construction 198 198 50 40 Consumer — — — — Total $ 2,829 2,829 873 566 Total impaired loans: Commercial, financial and agricultural $ — — — 24 Factored commercial receivables 1,605 1,605 473 321 Real estate - mortgage 2,078 3,056 350 1,975 Real estate - construction 198 198 50 40 Consumer — — — — Total $ 3,881 4,859 873 2,360 For the six months ended June 30, 2015 and 2014, the Company did not recognize a material amount of interest income on impaired loans. The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of June 30, 2015 and December 31, 2014, by class of loans. All loans greater than 90 days past due are placed on non-accrual status, excluding factored receivables. For CBI’s factored receivables, which are commercial trade credits rather than promissory notes, the Company’s practice is to charge off unpaid recourse receivables when they become 90 days past due from the invoice due date and the non-recourse receivables when they become 120 days past due from the statement billing date. For the recourse receivables, the invoice is charged against the client reserve account established for such purposes, unless the client reserve is insufficient, at which point it is charged against the allowance for loan losses. 30-59 Days 60-89 Days > 90 Days Total June 30, 2015 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial and agricultural $ — — — — 141,932 141,932 — Factored commercial receivables 5,697 1,034 145 6,876 68,124 75,000 — Real estate - mortgage 547 2,427 693 3,667 632,933 636,600 5,216 Real estate - construction — — — — 100,928 100,928 181 Consumer 48 64 22 134 16,664 16,798 86 Total $ 6,292 3,525 860 10,677 960,581 971,258 5,483 30-59 Days 60-89 Days > 90 Days Total December 31, 2014 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial and agricultural $ — — — — 131,657 131,657 — Factored commercial receivables 6,327 1,013 217 7,557 75,043 82,600 — Real estate - mortgage 191 1,963 1,572 3,726 573,542 577,268 4,133 Real estate - construction 198 — — 198 83,465 83,663 676 Consumer 188 — 132 320 13,642 13,962 56 Total $ 6,904 2,976 1,921 11,801 877,349 889,150 4,865 The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans with respect to their credit risk. This analysis is performed on a continuous basis. The Bank uses the following definitions for its risk ratings: Other Assets Especially Mentioned (“OAEM”). Substandard. Doubtful. Loss. Loans not meeting the criteria above that are analyzed individually as part of the above-described process are considered to be Pass rated loans. As of June 30, 2015 and December 31, 2014, and based on the most recent analysis performed, the risk category of loans by class of loans was as follows. June 30, 2015 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 140,040 212 1,680 — 141,932 Factored commercial receivables 74,160 840 — — 75,000 Real estate - mortgage 625,335 2,837 3,212 5,216 636,600 Real estate - construction 100,413 — 334 181 100,928 Consumer 16,099 — 613 86 16,798 Total $ 956,047 3,889 5,839 5,483 971,258 December 31, 2014 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 129,314 1,159 1,184 — 131,657 Factored commercial receivables 80,995 — — 1,605 82,600 Real estate - mortgage 565,992 4,057 2,803 4,416 577,268 Real estate - construction 82,552 94 254 763 83,663 Consumer 13,192 201 477 92 13,962 Total $ 872,045 5,511 4,718 6,876 889,150

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements and Disclosures	Note 6 – Fair Value Measurements and Disclosures The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available-for-sale and derivative financial instruments are recorded at fair value on a recurring basis. Additionally, from time to time, the Company may be required to record at fair value other assets on a nonrecurring basis, such as impaired loans and other real estate and repossessed assets. These nonrecurring fair value adjustments typically involve application of the lower of cost or market accounting or write-downs of individual assets. Fair Value Hierarchy The Company groups assets and liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 – Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2 – Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3 – Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. The following is a description of valuation methodologies used for assets and liabilities recorded or disclosed at fair value. Cash and Cash Equivalents For disclosure purposes, the carrying amount for cash, due from banks, interest-bearing deposits and federal funds sold is a reasonable estimate of fair value. Securities Available-for-Sale Securities available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange or Nasdaq, and U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter market funds. Level 2 securities include mortgage-backed securities issued by government-sponsored enterprises and municipal bonds. Securities classified as Level 3 include asset-backed securities in less liquid markets. Securities Held-to-Maturity The fair value of securities held-to-maturity is estimated using the same measurement techniques as securities available-for-sale. Other Investments For disclosure purposes, the carrying amount of other investments approximates their fair value. Loans and Mortgage Loans Held-for-Sale The Company does not record loans at fair value on a recurring basis. However, from time to time, a loan is considered impaired and an allowance for loan losses is established. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment using one of three methods, including collateral value, market value of similar debt and discounted cash flows. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. At June 30, 2015 and December 31, 2014, impaired loans were evaluated based on the fair value of the collateral. Impaired loans for which an allowance is established based on the fair value of collateral, or loans that are charged down according to the fair value of collateral, require classification in the fair value hierarchy. When the fair value of the collateral is based on an observable market price, the Company records the impaired loan as nonrecurring Level 2. When the fair value is based on an appraised value, the Company records the impaired loan as nonrecurring Level 3. For disclosure purposes, the fair value of fixed rate loans is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings. For variable rate loans, the carrying amount is a reasonable estimate of fair value. Mortgage loans held-for-sale are carried at cost, which is a reasonable estimate of fair value. Bank Owned Life Insurance For disclosure purposes, the fair value of the cash surrender value of life insurance policies is equivalent to the carrying value. Other Real Estate Other real estate properties are adjusted to fair value upon the transfer of the loans to other real estate. Subsequently, other real estate assets are carried at the lower of carrying value or fair value. Fair value is based on independent market prices, appraised values of the collateral or management’s estimation of the value of the collateral. When the fair value of the collateral is based on an observable market price, the Company records the other real estate as nonrecurring Level 2. When fair value is based on an appraised value or management’s estimate of value, the Company records the other real estate or repossessed asset as nonrecurring Level 3. Deposits For disclosure purposes, the fair value of demand deposits, NOW and money market accounts and savings accounts is the amount payable on demand at the reporting date. The fair value of fixed rate maturity certificates of deposit is estimated by discounting the future cash flows using the rates currently offered for deposits of similar remaining maturities. Federal Home Loan Bank Advances For disclosure purposes, the fair value of Federal Home Loan Bank advances is based on the quoted value for similar remaining maturities provided by the FHLB. Derivative Financial Instruments Derivative financial instruments are recorded at fair value on a recurring basis. The valuation of the Company’s derivative financial instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of the derivative. This analysis reflects the contractual terms of the derivative, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. The fair values of interest rate swaps are determined by using the market standard methodology of netting the discounted future fixed cash receipts and the discounted expected variable cash payments. The variable cash payments are based on an expectation of future interest rates (forward curves derived from observable market interest rate curves). The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts and guarantees. Although the Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads, to evaluate the likelihood of default by the Company or the counterparty. However, as of June 30, 2015 and December 31, 2014, the Company has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustment is not significant to the overall valuation of its derivatives. As a result, the Company has determined that its derivative valuations are classified in Level 2 of the fair value hierarchy. Commitments to Extend Credit and Standby Letters of Credit Because commitments to extend credit and standby letters of credit are generally short-term and made using variable rates, the carrying value and estimated fair value associated with these instruments are immaterial. Assets and Liabilities Recorded at Fair Value on a Recurring Basis The table below presents the recorded amount of assets and liabilities measured at fair value on a recurring basis as of June 30, 2015 and December 31, 2014. June 30, 2015 Level 1 Level 2 Level 3 Total Mortgage-backed securities $ — 25,405 — 25,405 Municipal securities — 4,572 — 4,572 Total investment securities available-for-sale $ — 29,977 — 29,977 Derivative assets $ — 239 — 239 Derivative liabilities $ — 379 — 379 December 31, 2014 Level 1 Level 2 Level 3 Total U.S. Treasury securities $ 1,501 — — 1,501 Mortgage-backed securities — 28,750 — 28,750 Municipal securities — 4,681 — 4,681 Investment in mutual fund — — — — Total investment securities available-for-sale $ 1,501 33,431 — 34,932 Derivative assets $ — 105 — 105 Derivative liabilities $ — 425 — 425 Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis The Company may be required, from time to time, to measure certain assets at fair value on a nonrecurring basis in accordance with U.S. GAAP. These include assets that are measured at the lower of cost or market value that were recognized at fair value below cost at the end of the period. Assets measured at fair value on a nonrecurring basis are included in the table below as of June 30, 2015 and December 31, 2014. June 30, 2015 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ — — 1,636 1,636 Impaired loans — — 5,483 5,483 December 31, 2014 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ — — 1,380 1,380 Impaired loans — — 4,865 4,865 The carrying amounts and estimated fair values of the Company’s financial instruments at June 30, 2015 and December 31, 2014 were as follows: Carrying Estimated Fair Value June 30, 2015 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 142,393 142,393 — — Investment securities held-to-maturity 12,609 — 12,122 — Investment securities available-for-sale 29,977 — 29,977 — Other investments 5,844 — 5,844 — Loans, net 961,379 — 955,947 5,483 Mortgage loans held-for-sale 13,750 — 13,750 — Bank owned life insurance 11,848 — 11,848 — Derivative assets 239 — 239 — Liabilities: Deposits 1,051,483 — 1,022,470 — Federal Home Loan Bank advances 22,000 — 22,601 — Derivative liabilities 379 — 379 — Carrying Estimated Fair Value December 31, 2014 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 123,435 123,435 — — Investment securities available-for-sale 34,932 1,501 33,431 — Other investments 5,421 — 5,421 — Loans, net 878,919 — 873,125 4,865 Mortgage loans held-for-sale 9,329 — 9,329 — Bank owned life insurance 10,641 — 10,641 — Derivative assets 105 — 105 — Liabilities: Deposits 971,060 — 949,621 — Federal Home Loan Bank advances 22,000 — 22,677 — Derivative liabilities 425 — 425 — Limitations Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on many judgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Fair value estimates are based on 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. Significant assets and liabilities that are not considered financial instruments include mortgage banking operations, deferred income taxes, and premises and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

Sale of Common Stock and Initia

Sale of Common Stock and Initial Public Offering	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Sale of Common Stock and Initial Public Offering	Note 7 – Sale of Common Stock and Initial Public Offering On March 18, 2015, the Company sold 1,642,000 shares of common stock at $19.50 in its initial public offering. The underwriters had an option to purchase an additional 255,000 shares, which they exercised on March 27, 2015. In total, the Company sold 1,897,000 shares and raised approximately $33.8 million, net of offering expenses. The Company’s stock is now traded on the Nasdaq Global Select Market under the symbol “NCOM.” In February 2015, the Company’s stockholders approved a proposal to increase the Company’s total number of authorized common shares from 12,500,000 to 30,000,000.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	Note 8 – Segment Reporting The Company’s three reportable segments represent distinct product lines and are viewed separately for strategic planning purposes and internal reporting. There are no amounts to report for the Receivables Factoring segment for the 2014 periods, as this business was not acquired until August 29, 2014. The following table is a reconciliation of the reportable segment revenues, expenses and profit to the Company’s consolidated totals. Retail and Commercial Mortgage Receivables Elimination Banking Division (1) Factoring Entries (2) Total Three Months Ended June 30, 2015: Interest income $ 10,051 113 3,048 (498 ) 12,714 Interest expense 1,034 37 498 (498 ) 1,071 Net interest income 9,017 76 2,550 — 11,643 Provision for loan and lease losses 428 — (308 ) — 120 Noninterest income 377 1,829 — — 2,206 Noninterest expense 6,873 1,453 1,290 — 9,616 Net earnings before tax and noncontrolling interest 2,093 452 1,568 — 4,113 Income tax expense 721 172 371 — 1,264 Noncontrolling interest — — (593 ) — (593 ) Net earnings atributable to National Commerce Corporation $ 1,372 280 604 — 2,256 Six Months Ended June 30, 2015: Interest income $ 19,566 197 6,161 (1,017 ) 24,907 Interest expense 2,032 66 1,017 (1,017 ) 2,098 Net interest income 17,534 131 5,144 — 22,809 Provision for loan and lease losses 429 — (148 ) — 281 Noninterest income 924 3,017 29 — 3,970 Noninterest expense 13,789 2,493 2,624 — 18,906 Net earnings before tax and noncontrolling interest 4,240 655 2,697 — 7,592 Income tax expense 1,485 249 622 — 2,356 Noncontrolling interest — — (1,059 ) — (1,059 ) Net earnings atributable to National Commerce Corporation $ 2,755 406 1,016 — 4,177 Total assets as of June 30, 2015 $ 1,213,137 13,750 97,687 (67,960 ) 1,256,614 Three Months Ended June 30, 2014: Interest income $ 6,328 121 — — 6,449 Interest expense 599 35 — — 634 Net interest income 5,729 86 — — 5,815 Provision for loan and lease losses — — — — — Noninterest income 166 1,160 — — 1,326 Noninterest expense 4,471 964 — — 5,435 Net earnings before tax and noncontrolling interest 1,424 282 — — 1,706 Income tax expense 461 107 — — 568 Noncontrolling interest — — — — — Net earnings atributable to National Commerce Corporation $ 963 175 — — 1,138 Six Months Ended June 30, 2014: Interest income $ 12,466 191 — — 12,657 Interest expense 1,238 55 — — 1,293 Net interest income 11,228 136 — — 11,364 Provision for loan and lease losses — — — — — Noninterest income 324 1,969 — — 2,293 Noninterest expense 8,583 1,733 — — 10,316 Net earnings before tax and noncontrolling interest 2,969 372 — — 3,341 Income tax expense 1,019 141 — — 1,160 Noncontrolling interest — — — — — Net earnings atributable to National Commerce Corporation $ 1,950 231 — — 2,181 Total assets as of June 30, 2014 $ 771,275 11,922 — — 783,197 (1) Noninterest income for the Mortgage Division segment includes intercompany income allocation. (2) Entry to remove intercompany interest allocated to the Receivables Factoring segment. For segment reporting purposes, we allocate funding costs to the Receivables Factoring segment at the Fed Funds rate plus 2.5%.

Goodwill and Intangibles

Goodwill and Intangibles	6 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangibles	Note 9 – Goodwill and Intangibles Changes to the carrying amount of goodwill for the six months ended June 30, 2015 are provided in the following table. Balance, December 31, 2014 $ 28,834 Adjustments to goodwill 941 Balance, June 30, 2015 $ 29,775 The adjustments to goodwill made during the six months ended June 30, 2015 resulted from the write-down of fixed assets, prepaid assets and land acquired through the acquisition of United Group Banking Company of Florida, Inc. (“United”). The adjustments were made as additional information that existed at the time of acquisition was reviewed and affected the recorded fair value of certain fixed assets and prepaid assets. Net of deferred taxes, these adjustments resulted in a $941,000 increase to goodwill recorded in the United acquisition. The adjustment to goodwill had no impact on net income or shareholders’ equity of the Company for the first six months of 2015. A summary of core deposit intangible assets as of June 30, 2015 and December 31, 2014 is set forth below. June 30, 2015 December 31, 2014 Gross carrying amount $ 1,776 $ 1,776 Less: accumulated amortization (241 ) (19 ) Net carrying amount $ 1,535 $ 1,757

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2015
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	Note 10 – Cash and Cash Equivalents Cash equivalents include amounts due from banks, interest-bearing deposits with the Federal Reserve Bank of Atlanta (“FRB”), the FHLB and correspondent banks, and federal funds sold. Generally, federal funds are sold for one-day periods. The Company is required to maintain average reserve balances with the FRB or in cash. At June 30, 2015 and December 31, 2014, the Company’s reserve requirements were approximately $3,036,000 and $2,436,000, respectively.

Acquisition

Acquisition	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
Acquisition	Note 11 – Acquisition On July 7, 2015, the Company announced the signing of a definitive agreement providing for the merger of Reunion Bank of Florida (“Reunion”), headquartered in Tavares, Florida, with and into NBC. Subsequent to the merger, Reunion will become a part of NBC, but will continue to operate under the “Reunion Bank of Florida” name and its existing management team. Under the terms of the definitive agreement, each share of common stock of Reunion issued and outstanding immediately prior to the effective time of the merger will be converted into the right to receive either 0.7273 shares of NCC common stock or cash in the amount of $16.00. However, the total amount of cash payable in the merger will be equal to, as nearly as practicable, but in no event will exceed, $7,365,680, which represents approximately 20% of the currently issued and outstanding shares of Reunion common stock. Based on the 2,301,773 shares of common stock of Reunion currently issued and outstanding, the Company will issue approximately 1,339,264 shares of the Company’s common stock to Reunion shareholders in the merger, excluding any shares that may be issued in connection with future option exercises, and the currently outstanding options to purchase 286,343 shares of Reunion common stock will be converted into options to purchase approximately 208,257 shares of the Company’s common stock, at a weighted average exercise price of $14.11 per share. The transaction is subject to customary closing conditions, including receipt of regulatory approvals and approval by Reunion’s shareholders. The Company expects the merger to close during the fourth quarter of 2015.

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	6 Months Ended
	Jun. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Pronouncements	Note 12 – Recently Issued Accounting Pronouncements In February 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-02, Amendments to the Consolidation Analysis.

Net Earnings per Common Share (

Net Earnings per Common Share (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Reconciliation of Components of Basic and Diluted Earnings Per Share	The reconciliation of the components of the basic and diluted earnings per share is as follows. For the Three Months Ended For the Six Months Ended June 30, June 30, 2015 2014 2015 2014 Net earnings available to common shareholders $ 2,256 1,138 $ 4,177 2,181 Weighted average common shares outstanding 9,438,541 5,739,173 8,574,900 5,748,154 Dilutive effect of stock options 54,014 11,938 44,096 10,908 Dilutive effect of directors’ shares 5,353 — 5,305 — Dilutive effect of performance share awards 71,787 42,333 63,685 42,172 Diluted common shares 9,569,695 5,793,444 8,687,986 5,801,234 Basic earnings per common share $ 0.24 0.20 $ 0.49 0.38 Diluted earnings per common share $ 0.24 0.20 $ 0.48 0.38

Securities (Tables)

Securities (Tables)	6 Months Ended
	Jun. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Fair Value of Held-to-Maturity Debt Securities	The amortized cost and fair value of held-to-maturity debt securities at June 30, 2015 and December 31, 2014 were as follows. Held-to-Maturity Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair June 30, 2015 Cost Gains Losses Value Municipal securities $ 12,609 — 487 12,122 $ 12,609 — 487 12,122
Schedule of Amortized Cost and Fair Value of Available-for-Sale Debt Securities	The amortized cost and fair value of available-for-sale debt securities at June 30, 2015 and December 31, 2014 were as follows. Available-for-Sale Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair June 30, 2015 Cost Gains Losses Value Mortgage-backed securities $ 24,631 925 151 25,405 Municipal securities 4,408 206 42 4,572 $ 29,039 1,131 193 29,977 Gross Gross Estimated Amortized Unrealized Unrealized Fair December 31, 2014 Cost Gains Losses Value U.S. Treasury securities $ 1,501 — — 1,501 Mortgage-backed securities 27,723 1,138 111 28,750 Municipal securities 4,408 279 6 4,681 $ 33,632 1,417 117 34,932
Schedule of Debt Securities with Unrealized Losses	Details concerning the Company’s debt securities with unrealized losses as of June 30, 2015 and December 31, 2014 are as follows. Held-to-Maturity Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized June 30, 2015 Value Losses Value Losses Value Losses Municipal securities $ 12,122 487 — — 12,122 487 $ 12,122 487 — — 12,122 487 Available-for-Sale Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized June 30, 2015 Value Losses Value Losses Value Losses Mortgage-backed securities $ 844 19 5,946 132 6,790 151 Municipal securities 940 42 — — 940 42 $ 1,784 61 5,946 132 7,730 193 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2014 Value Losses Value Losses Value Losses U.S. Treasury securities $ — — — — — — Mortgage-backed securities — — 7,705 111 7,705 111 Municipal securities — — 494 6 494 6 $ — — 8,199 117 8,199 117
Schedule of Amortized Cost and Estimated Fair Value of Securities	The amortized cost and estimated fair value of debt securities at June 30, 2015, by contractual maturity, are shown below. Expected maturities differ from contractual maturities because borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Available-for-Sale Securities Held-to-Maturity Securities Amortized Fair Amortized Fair Cost Value Cost Value Municipal securities: 0 to 5 years $ — — $ — — 5 to 10 years 1,047 1,095 — — Over 10 years 3,361 3,477 12,609 12,122 Mortgage-backed securities 24,631 25,405 — — $ 29,039 29,977 $ 12,609 12,122

Loans, Allowance for Loan Los24

Loans, Allowance for Loan Losses and Credit Quality (Tables)	6 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
Summary of Major Classifications of Loans	Major classifications of loans at June 30, 2015 and December 31, 2014 are summarized as follows. June 30, 2015 December 31, 2014 Commercial, financial and agricultural $ 141,932 131,657 Factored commercial receivables 75,000 82,600 Real estate - mortgage 636,600 577,268 Real estate - construction 100,928 83,663 Consumer 16,798 13,962 971,258 889,150 Less: Unearned fees 605 429 Total loans and leases 970,653 888,721 Allowance for loan losses (9,274 ) (9,802 ) Total net loans and leases $ 961,379 878,919
Summary of Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment	The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method for the periods indicated. Acquired loans are not included in the allowance for loan losses calculation, as these loans are recorded at fair value, and there has been no further indication of credit deterioration that would require an additional provision. Commercial, Factored financial and commercial Real estate - Real estate - Balance, June 30, 2015 agricultural receivables mortgage construction Consumer Unallocated Total Balance, December 31, 2014 $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense 25 (148 ) 1,022 196 (226 ) (588 ) 281 Loans charged off (1 ) (1,095 ) (764 ) — (87 ) — (1,947 ) Recoveries 36 1,003 49 45 5 — 1,138 Balance, June 30, 2015 $ 1,583 715 5,354 888 254 480 9,274 Ending balance, individually evaluated for impairment $ — 540 — — — — 540 Ending balance, collectively evaluated for impairment $ 1,583 175 5,354 888 254 480 8,734 Loans: Individually evaluated for impairment $ — 840 2,849 181 30 — 3,900 Collectively evaluated for impairment $ 141,720 74,160 628,820 100,413 16,521 — 961,634 Acquired loans with deteriorated credit quality $ 212 — 4,931 334 247 — 5,724 Commercial, Factored financial and commercial Real estate - Real estate - Balance, June 30, 2014 agricultural receivables mortgage construction Consumer Unallocated Total Balance, December 31, 2013 $ 1,398 — 4,449 964 243 2,065 9,119 Provisions charged to operating expense (263 ) — 101 (396 ) (169 ) 727 — Loans charged off (3 ) — (227 ) — — — (230 ) Recoveries 32 — 23 18 12 — 85 Balance, June 30, 2014 $ 1,164 — 4,346 586 86 2,792 8,974 Ending balance, individually evaluated for impairment $ — — — — — — — Ending balance, collectively evaluated for impairment $ 1,164 — 4,346 586 86 2,792 8,974 Loans: Individually evaluated for impairment $ — — 1,195 — — — 1,195 Collectively evaluated for impairment $ 88,566 — 428,302 64,014 6,513 — 587,395
Summary of Impaired Loans by Class of Loans	The following tables present impaired loans by class of loans as of June 30, 2015 and December 31, 2014. The purchased credit-impaired loans are not included in these tables because they are carried at fair value and accordingly have no related associated allowance. Unpaid Average Recorded Principal Related Recorded June 30, 2015 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ — — — — Factored commercial receivables — — — — Real estate - mortgage 2,849 5,837 — 2,274 Real estate - construction 181 188 — 60 Consumer 30 31 — 39 Total $ 3,060 6,056 — 2,373 Impaired loans with related allowance: Commercial, financial and agricultural $ — — — — Factored commercial receivables 840 840 540 1,088 Real estate - mortgage — — — — Real estate - construction — — — — Consumer — — — — Total $ 840 840 540 1,088 Total impaired loans: Commercial, financial and agricultural $ — — — — Factored commercial receivables 840 840 540 1,088 Real estate - mortgage 2,849 5,837 — 2,274 Real estate - construction 181 188 — 60 Consumer 30 31 — 39 Total $ 3,900 6,896 540 3,461 Unpaid Average Recorded Principal Related Recorded December 31, 2014 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ — — — 24 Factored commercial receivables — — — — Real estate - mortgage 1,052 2,030 — 1,770 Real estate - construction — — — — Consumer — — — — Total $ 1,052 2,030 — 1,794 Impaired loans with related allowance: Commercial, financial and agricultural $ — — — — Factored commercial receivables 1,605 1,605 473 321 Real estate - mortgage 1,026 1,026 350 205 Real estate - construction 198 198 50 40 Consumer — — — — Total $ 2,829 2,829 873 566 Total impaired loans: Commercial, financial and agricultural $ — — — 24 Factored commercial receivables 1,605 1,605 473 321 Real estate - mortgage 2,078 3,056 350 1,975 Real estate - construction 198 198 50 40 Consumer — — — — Total $ 3,881 4,859 873 2,360
Summary of Aging of Recorded Investment in Past Due and Non-accrual Loan	The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of June 30, 2015 and December 31, 2014, by class of loans. 30-59 Days 60-89 Days > 90 Days Total June 30, 2015 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial and agricultural $ — — — — 141,932 141,932 — Factored commercial receivables 5,697 1,034 145 6,876 68,124 75,000 — Real estate - mortgage 547 2,427 693 3,667 632,933 636,600 5,216 Real estate - construction — — — — 100,928 100,928 181 Consumer 48 64 22 134 16,664 16,798 86 Total $ 6,292 3,525 860 10,677 960,581 971,258 5,483 30-59 Days 60-89 Days > 90 Days Total December 31, 2014 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial and agricultural $ — — — — 131,657 131,657 — Factored commercial receivables 6,327 1,013 217 7,557 75,043 82,600 — Real estate - mortgage 191 1,963 1,572 3,726 573,542 577,268 4,133 Real estate - construction 198 — — 198 83,465 83,663 676 Consumer 188 — 132 320 13,642 13,962 56 Total $ 6,904 2,976 1,921 11,801 877,349 889,150 4,865
Summary of Risk Category of Loans by Class of Loans	As of June 30, 2015 and December 31, 2014, and based on the most recent analysis performed, the risk category of loans by class of loans was as follows. June 30, 2015 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 140,040 212 1,680 — 141,932 Factored commercial receivables 74,160 840 — — 75,000 Real estate - mortgage 625,335 2,837 3,212 5,216 636,600 Real estate - construction 100,413 — 334 181 100,928 Consumer 16,099 — 613 86 16,798 Total $ 956,047 3,889 5,839 5,483 971,258 December 31, 2014 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 129,314 1,159 1,184 — 131,657 Factored commercial receivables 80,995 — — 1,605 82,600 Real estate - mortgage 565,992 4,057 2,803 4,416 577,268 Real estate - construction 82,552 94 254 763 83,663 Consumer 13,192 201 477 92 13,962 Total $ 872,045 5,511 4,718 6,876 889,150

Fair Value Measurements and D25

Fair Value Measurements and Disclosures (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The table below presents the recorded amount of assets and liabilities measured at fair value on a recurring basis as of June 30, 2015 and December 31, 2014. June 30, 2015 Level 1 Level 2 Level 3 Total Mortgage-backed securities $ — 25,405 — 25,405 Municipal securities — 4,572 — 4,572 Total investment securities available-for-sale $ — 29,977 — 29,977 Derivative assets $ — 239 — 239 Derivative liabilities $ — 379 — 379 December 31, 2014 Level 1 Level 2 Level 3 Total U.S. Treasury securities $ 1,501 — — 1,501 Mortgage-backed securities — 28,750 — 28,750 Municipal securities — 4,681 — 4,681 Investment in mutual fund — — — — Total investment securities available-for-sale $ 1,501 33,431 — 34,932 Derivative assets $ — 105 — 105 Derivative liabilities $ — 425 — 425
Summary of Assets Measured at Fair Value on a Nonrecurring Basis	Assets measured at fair value on a nonrecurring basis are included in the table below as of June 30, 2015 and December 31, 2014. June 30, 2015 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ — — 1,636 1,636 Impaired loans — — 5,483 5,483 December 31, 2014 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ — — 1,380 1,380 Impaired loans — — 4,865 4,865
Summary of Carrying Amounts and Estimated Fair Values of the Company's Financial Instruments	The carrying amounts and estimated fair values of the Company’s financial instruments at June 30, 2015 and December 31, 2014 were as follows: Carrying Estimated Fair Value June 30, 2015 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 142,393 142,393 — — Investment securities held-to-maturity 12,609 — 12,122 — Investment securities available-for-sale 29,977 — 29,977 — Other investments 5,844 — 5,844 — Loans, net 961,379 — 955,947 5,483 Mortgage loans held-for-sale 13,750 — 13,750 — Bank owned life insurance 11,848 — 11,848 — Derivative assets 239 — 239 — Liabilities: Deposits 1,051,483 — 1,022,470 — Federal Home Loan Bank advances 22,000 — 22,601 — Derivative liabilities 379 — 379 — Carrying Estimated Fair Value December 31, 2014 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 123,435 123,435 — — Investment securities available-for-sale 34,932 1,501 33,431 — Other investments 5,421 — 5,421 — Loans, net 878,919 — 873,125 4,865 Mortgage loans held-for-sale 9,329 — 9,329 — Bank owned life insurance 10,641 — 10,641 — Derivative assets 105 — 105 — Liabilities: Deposits 971,060 — 949,621 — Federal Home Loan Bank advances 22,000 — 22,677 — Derivative liabilities 425 — 425 —

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Schedule of Reconciliation of Reportable Segment Revenue, Expenses and Profit	The following table is a reconciliation of the reportable segment revenues, expenses and profit to the Company’s consolidated totals. Retail and Commercial Mortgage Receivables Elimination Banking Division (1) Factoring Entries (2) Total Three Months Ended June 30, 2015: Interest income $ 10,051 113 3,048 (498 ) 12,714 Interest expense 1,034 37 498 (498 ) 1,071 Net interest income 9,017 76 2,550 — 11,643 Provision for loan and lease losses 428 — (308 ) — 120 Noninterest income 377 1,829 — — 2,206 Noninterest expense 6,873 1,453 1,290 — 9,616 Net earnings before tax and noncontrolling interest 2,093 452 1,568 — 4,113 Income tax expense 721 172 371 — 1,264 Noncontrolling interest — — (593 ) — (593 ) Net earnings atributable to National Commerce Corporation $ 1,372 280 604 — 2,256 Six Months Ended June 30, 2015: Interest income $ 19,566 197 6,161 (1,017 ) 24,907 Interest expense 2,032 66 1,017 (1,017 ) 2,098 Net interest income 17,534 131 5,144 — 22,809 Provision for loan and lease losses 429 — (148 ) — 281 Noninterest income 924 3,017 29 — 3,970 Noninterest expense 13,789 2,493 2,624 — 18,906 Net earnings before tax and noncontrolling interest 4,240 655 2,697 — 7,592 Income tax expense 1,485 249 622 — 2,356 Noncontrolling interest — — (1,059 ) — (1,059 ) Net earnings atributable to National Commerce Corporation $ 2,755 406 1,016 — 4,177 Total assets as of June 30, 2015 $ 1,213,137 13,750 97,687 (67,960 ) 1,256,614 Three Months Ended June 30, 2014: Interest income $ 6,328 121 — — 6,449 Interest expense 599 35 — — 634 Net interest income 5,729 86 — — 5,815 Provision for loan and lease losses — — — — — Noninterest income 166 1,160 — — 1,326 Noninterest expense 4,471 964 — — 5,435 Net earnings before tax and noncontrolling interest 1,424 282 — — 1,706 Income tax expense 461 107 — — 568 Noncontrolling interest — — — — — Net earnings atributable to National Commerce Corporation $ 963 175 — — 1,138 Six Months Ended June 30, 2014: Interest income $ 12,466 191 — — 12,657 Interest expense 1,238 55 — — 1,293 Net interest income 11,228 136 — — 11,364 Provision for loan and lease losses — — — — — Noninterest income 324 1,969 — — 2,293 Noninterest expense 8,583 1,733 — — 10,316 Net earnings before tax and noncontrolling interest 2,969 372 — — 3,341 Income tax expense 1,019 141 — — 1,160 Noncontrolling interest — — — — — Net earnings atributable to National Commerce Corporation $ 1,950 231 — — 2,181 Total assets as of June 30, 2014 $ 771,275 11,922 — — 783,197 (1) Noninterest income for the Mortgage Division segment includes intercompany income allocation. (2) Entry to remove intercompany interest allocated to the Receivables Factoring segment. For segment reporting purposes, we allocate funding costs to the Receivables Factoring segment at the Fed Funds rate plus 2.5%.

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	6 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	Changes to the carrying amount of goodwill for the six months ended June 30, 2015 are provided in the following table. Balance, December 31, 2014 $ 28,834 Adjustments to goodwill 941 Balance, June 30, 2015 $ 29,775
Summary of Core Deposit Intangible Assets	A summary of core deposit intangible assets as of June 30, 2015 and December 31, 2014 is set forth below. June 30, 2015 December 31, 2014 Gross carrying amount $ 1,776 $ 1,776 Less: accumulated amortization (241 ) (19 ) Net carrying amount $ 1,535 $ 1,757

Net Earnings per Common Share -

Net Earnings per Common Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Anti-dilutive potential common shares are excluded from the diluted earnings per share computation	0	0	102,397	0

Net Earnings per Common Share29

Net Earnings per Common Share - Reconciliation of Components of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share Reconciliation [Abstract]
Net earnings available to common shareholders	$ 2,256	$ 1,138	$ 4,177	$ 2,181
Weighted average common shares outstanding	9,438,541	5,739,173	8,574,900	5,748,154
Dilutive effect of stock options	54,014	11,938	44,096	10,908
Dilutive effect of directors' shares	5,353		5,305
Dilutive effect of performance share awards	71,787	42,333	63,685	42,172
Diluted common shares	9,569,695	5,793,444	8,687,986	5,801,234
Basic earnings per common share	$ 0.24	$ 0.20	$ 0.49	$ 0.38
Diluted earnings per common share	$ 0.24	$ 0.20	$ 0.48	$ 0.38

Securities - Schedule of Amorti

Securities - Schedule of Amortized Cost and Fair Value of Held-to-Maturity Debt Securities (Detail) $ in Thousands	Jun. 30, 2015USD ($)
Schedule of Held-to-maturity Securities [Line Items]
Held-to-Maturity Securities, Amortized Cost	$ 12,609
Held-to-Maturity Securities, Gross Unrealized Gains	0
Held-to-Maturity Securities, Gross Unrealized Losses	487
Held-to-Maturity Securities, Estimated Fair Value	12,122
Municipal Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-Maturity Securities, Amortized Cost	12,609
Held-to-Maturity Securities, Gross Unrealized Gains	0
Held-to-Maturity Securities, Gross Unrealized Losses	487
Held-to-Maturity Securities, Estimated Fair Value	$ 12,122

Securities - Schedule of Amor31

Securities - Schedule of Amortized Cost and Fair Value of Available-for-Sale Debt Securities (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	$ 29,039	$ 33,632
Available-for-Sale-Securities, Gross Unrealized Gains	1,131	1,417
Available-for-Sale-Securities, Gross Unrealized Losses	193	117
Available-for-Sale-Securities, Estimated Fair Value	29,977	34,932
Mortgage-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	24,631	27,723
Available-for-Sale-Securities, Gross Unrealized Gains	925	1,138
Available-for-Sale-Securities, Gross Unrealized Losses	151	111
Available-for-Sale-Securities, Estimated Fair Value	25,405	28,750
Municipal Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	4,408	4,408
Available-for-Sale-Securities, Gross Unrealized Gains	206
Available-for-Sale-Securities, Gross Unrealized Losses	42
Available-for-Sale-Securities, Estimated Fair Value	$ 4,572	4,681
US Treasury Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost		1,501
Available-for-Sale-Securities, Estimated Fair Value		$ 1,501

Securities - Schedule of Debt S

Securities - Schedule of Debt Securities with Unrealized Losses (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Gain (Loss) on Investments [Line Items]
Held-to-Maturity Securities, Less than 12 Months Fair Value	$ 12,122
Held-to-Maturity Securities, Less than 12 Months Unrealized Losses	487
Held-to-Maturity Securities, 12 Months or More Fair Value	0
Held-to-Maturity Securities, 12 Months or More Unrealized Losses	0
Held-to-Maturity Securities, Total Fair Value	12,122
Held-to-Maturity Securities, Total Unrealized Losses	487
Available-for-Sale Securities, Less than 12 Months Fair Value	1,784
Available-for-Sale Securities, Less than 12 Months Unrealized Losses	61
Available-for-Sale Securities, 12 Months or More Fair Value	5,946	$ 8,199
Available-for-Sale Securities, 12 Months or More Unrealized Losses	132	117
Available-for-Sale Securities, Total Fair Value	7,730	8,199
Available-for-Sale Securities, Total Unrealized Losses	193	117
Mortgage-Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-Sale Securities, Less than 12 Months Fair Value	844
Available-for-Sale Securities, Less than 12 Months Unrealized Losses	19
Available-for-Sale Securities, 12 Months or More Fair Value	5,946	7,705
Available-for-Sale Securities, 12 Months or More Unrealized Losses	132	111
Available-for-Sale Securities, Total Fair Value	6,790	7,705
Available-for-Sale Securities, Total Unrealized Losses	151	111
Municipal Securities [Member]
Gain (Loss) on Investments [Line Items]
Held-to-Maturity Securities, Less than 12 Months Fair Value	12,122
Held-to-Maturity Securities, Less than 12 Months Unrealized Losses	487
Held-to-Maturity Securities, 12 Months or More Fair Value	0
Held-to-Maturity Securities, 12 Months or More Unrealized Losses	0
Held-to-Maturity Securities, Total Fair Value	12,122
Held-to-Maturity Securities, Total Unrealized Losses	487
Available-for-Sale Securities, Less than 12 Months Fair Value	940
Available-for-Sale Securities, Less than 12 Months Unrealized Losses	42
Available-for-Sale Securities, 12 Months or More Fair Value		494
Available-for-Sale Securities, 12 Months or More Unrealized Losses		6
Available-for-Sale Securities, Total Fair Value	940	494
Available-for-Sale Securities, Total Unrealized Losses	$ 42	$ 6

Securities - Additional Informa

Securities - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]
Impairment charge	$ 0	$ 0

Securities - Schedule of Amor34

Securities - Schedule of Amortized Cost and Estimated Fair Value of Securities (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Schedule Of Available For Sale Securities And Held To Maturity [Line Items]
Available-for-Sale Securities, Amortized Cost	$ 29,039	$ 33,632
Available-for-Sale Securities, Fair Value	29,977	34,932
Held-to-Maturity Securities, Amortized Cost	12,609
Held-to-Maturity Securities, Fair Value	12,122
Municipal Securities [Member]
Schedule Of Available For Sale Securities And Held To Maturity [Line Items]
Available-for-Sale Securities 0 to 5 years, Amortized Cost	0
Available-for-Sale Securities 5 to 10 years, Amortized Cost	1,047
Available-for-Sale Securities Over 10 years, Amortized Cost	3,361
Available-for-Sale Securities, Amortized Cost	4,408	4,408
Available-for-Sale Securities 0 to 5 years, Fair Value	0
Available-for-Sale Securities 5 to 10 years, Fair Value	1,095
Available-for-Sale Securities Over 10 years, Fair Value	3,477
Available-for-Sale Securities, Fair Value	4,572	4,681
Held-to-Maturity Securities 0 to 5 years, Amortized Cost	0
Held-to-Maturity Securities 5 to 10 years, Amortized Cost	0
Held-to-Maturity Securities Over 10 years, Amortized Cost	12,609
Held-to-Maturity Securities, Amortized Cost	12,609
Held-to-Maturity Securities 0 to 5 years, Fair Value	0
Held-to-Maturity Securities 5 to 10 years, Fair Value	0
Held-to-Maturity Securities Over 10 years, Fair Value	12,122
Held-to-Maturity Securities, Fair Value	12,122
Mortgage-Backed Securities [Member]
Schedule Of Available For Sale Securities And Held To Maturity [Line Items]
Available-for-Sale Securities Mortgage-backed securities, Amortized Cost	24,631
Available-for-Sale Securities, Amortized Cost	24,631	27,723
Available-for-Sale Securities Mortgage-backed securities, Fair Value	25,405
Available-for-Sale Securities, Fair Value	25,405	$ 28,750
Held-to-Maturity Securities Mortgage-backed securities, Amortized Cost	0
Held-to-Maturity Securities Mortgage-backed securities, Fair Value	$ 0

Loans, Allowance for Loan Los35

Loans, Allowance for Loan Losses and Credit Quality - Summary of Major Classifications of Loans (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	$ 971,258	$ 889,150
Less: Unearned fees	605	429
Total loans and leases	970,653	888,721
Allowance for loan losses	(9,274)	(9,802)	$ (8,974)	$ (9,119)
Total net loans and leases	961,379	878,919
Commercial, Financial and Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	141,932	131,657
Allowance for loan losses	(1,583)	(1,523)	(1,164)	(1,398)
Real Estate - Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	636,600	577,268
Allowance for loan losses	(5,354)	(5,047)	(4,346)	(4,449)
Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	100,928	83,663
Allowance for loan losses	(888)	(647)	(586)	(964)
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	16,798	13,962
Allowance for loan losses	(254)	(562)	$ (86)	$ (243)
Factored Commercial Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	75,000	82,600
Allowance for loan losses	$ (715)	$ (955)

Loans, Allowance for Loan Los36

Loans, Allowance for Loan Losses and Credit Quality - Summary of Allowance for Loan Losses (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	Jun. 30, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		$ 9,802	$ 9,119
Provisions charged to operating expense	$ 120	281
Loans charged off		(1,947)	(230)
Recoveries		1,138	85
Balance, end of year	9,274	9,274	8,974
Ending balance, individually evaluated for impairment	540	540
Ending balance, collectively evaluated for impairment	8,734	8,734	8,974
Loans:
Individually evaluated for impairment	3,900	3,900	1,195
Collectively evaluated for impairment	961,634	961,634	587,395
Receivables Acquired with Deteriorated Credit Quality [Member]
Loans:
Acquired loans with deteriorated credit quality	5,724	5,724
Factored Commercial Receivables [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		955
Provisions charged to operating expense		(148)
Loans charged off		(1,095)
Recoveries		1,003
Balance, end of year	715	715
Ending balance, individually evaluated for impairment	540	540
Ending balance, collectively evaluated for impairment	175	175
Loans:
Individually evaluated for impairment	840	840
Collectively evaluated for impairment	74,160	74,160
Commercial, Financial and Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		1,523	1,398
Provisions charged to operating expense		25	(263)
Loans charged off		(1)	(3)
Recoveries		36	32
Balance, end of year	1,583	1,583	1,164
Ending balance, collectively evaluated for impairment	1,583	1,583	1,164
Loans:
Collectively evaluated for impairment	141,720	141,720	88,566
Commercial, Financial and Agricultural [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Loans:
Acquired loans with deteriorated credit quality	212	212
Real Estate - Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		5,047	4,449
Provisions charged to operating expense		1,022	101
Loans charged off		(764)	(227)
Recoveries		49	23
Balance, end of year	5,354	5,354	4,346
Ending balance, collectively evaluated for impairment	5,354	5,354	4,346
Loans:
Individually evaluated for impairment	2,849	2,849	1,195
Collectively evaluated for impairment	628,820	628,820	428,302
Real Estate - Mortgage [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Loans:
Acquired loans with deteriorated credit quality	4,931	4,931
Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		647	964
Provisions charged to operating expense		196	(396)
Recoveries		45	18
Balance, end of year	888	888	586
Ending balance, collectively evaluated for impairment	888	888	586
Loans:
Individually evaluated for impairment	181	181
Collectively evaluated for impairment	100,413	100,413	64,014
Real Estate - Construction [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Loans:
Acquired loans with deteriorated credit quality	334	334
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		562	243
Provisions charged to operating expense		(226)	(169)
Loans charged off		(87)
Recoveries		5	12
Balance, end of year	254	254	86
Ending balance, collectively evaluated for impairment	254	254	86
Loans:
Individually evaluated for impairment	30	30
Collectively evaluated for impairment	16,521	16,521	6,513
Consumer [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Loans:
Acquired loans with deteriorated credit quality	247	247
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year		1,068	2,065
Provisions charged to operating expense		(588)	727
Balance, end of year	480	480	2,792
Ending balance, collectively evaluated for impairment	$ 480	$ 480	$ 2,792

Loans, Allowance for Loan Los37

Loans, Allowance for Loan Losses and Credit Quality - Impaired Loans by Class of Loans (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Financing Receivable, Impaired [Line Items]
Impaired loans without related allowance, Recorded Investment	$ 3,060	$ 1,052
Impaired loans without related allowance, Unpaid Principal Balance	6,056	2,030
Impaired loans without related allowance, Average Recorded Investment	2,373	1,794
Impaired loans with related allowance, Recorded Investment	840	2,829
Impaired loans with related allowance, Unpaid Principal Balance	840	2,829
Total impaired loans, Related Allowance	540	873
Impaired loans with related allowance, Average Recorded Investment	1,088	566
Total impaired loans, Recorded Investment	3,900	3,881
Total impaired loans, Unpaid Principal Balance	6,896	4,859
Total impaired loans, Related Allowance	540	873
Total impaired loans, Average Recorded Investment	3,461	2,360
Commercial, Financial and Agricultural [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without related allowance, Average Recorded Investment		24
Total impaired loans, Average Recorded Investment		24
Real Estate - Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without related allowance, Recorded Investment	2,849	1,052
Impaired loans without related allowance, Unpaid Principal Balance	5,837	2,030
Impaired loans without related allowance, Average Recorded Investment	2,274	1,770
Impaired loans with related allowance, Recorded Investment		1,026
Impaired loans with related allowance, Unpaid Principal Balance		1,026
Total impaired loans, Related Allowance		350
Impaired loans with related allowance, Average Recorded Investment		205
Total impaired loans, Recorded Investment	2,849	2,078
Total impaired loans, Unpaid Principal Balance	5,837	3,056
Total impaired loans, Related Allowance		350
Total impaired loans, Average Recorded Investment	2,274	1,975
Real Estate - Construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without related allowance, Recorded Investment	181
Impaired loans without related allowance, Unpaid Principal Balance	188
Impaired loans without related allowance, Average Recorded Investment	60
Impaired loans with related allowance, Recorded Investment		198
Impaired loans with related allowance, Unpaid Principal Balance		198
Total impaired loans, Related Allowance		50
Impaired loans with related allowance, Average Recorded Investment		40
Total impaired loans, Recorded Investment	181	198
Total impaired loans, Unpaid Principal Balance	188	198
Total impaired loans, Related Allowance		50
Total impaired loans, Average Recorded Investment	60	40
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without related allowance, Recorded Investment	30
Impaired loans without related allowance, Unpaid Principal Balance	31
Impaired loans without related allowance, Average Recorded Investment	39
Total impaired loans, Recorded Investment	30
Total impaired loans, Unpaid Principal Balance	31
Total impaired loans, Average Recorded Investment	39
Factored Commercial Receivables [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with related allowance, Recorded Investment	840	1,605
Impaired loans with related allowance, Unpaid Principal Balance	840	1,605
Total impaired loans, Related Allowance	540	473
Impaired loans with related allowance, Average Recorded Investment	1,088	321
Total impaired loans, Recorded Investment	840	1,605
Total impaired loans, Unpaid Principal Balance	840	1,605
Total impaired loans, Related Allowance	540	473
Total impaired loans, Average Recorded Investment	$ 1,088	$ 321

Loans, Allowance for Loan Los38

Loans, Allowance for Loan Losses and Credit Quality - Summary of Aging of Recorded Investment in Past Due and Non-accrual Loan (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 10,677	$ 11,801
Current	960,581	877,349
Total	971,258	889,150
Non-accrual	5,483	4,865
Commercial, Financial and Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	141,932	131,657
Total	141,932	131,657
Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,667	3,726
Current	632,933	573,542
Total	636,600	577,268
Non-accrual	5,216	4,133
Real Estate - Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		198
Current	100,928	83,465
Total	100,928	83,663
Non-accrual	181	676
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	134	320
Current	16,664	13,642
Total	16,798	13,962
Non-accrual	86	56
Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,876	7,557
Current	68,124	75,043
Total	75,000	82,600
30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	6,292	6,904
30-59 Days Past Due [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	547	191
30-59 Days Past Due [Member] | Real Estate - Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due		198
30-59 Days Past Due [Member] | Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	48	188
30-59 Days Past Due [Member] | Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	5,697	6,327
60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,525	2,976
60-89 Days Past Due [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,427	1,963
60-89 Days Past Due [Member] | Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	64
60-89 Days Past Due [Member] | Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,034	1,013
> 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	860	1,921
> 90 Days Past Due [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	693	1,572
> 90 Days Past Due [Member] | Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	22	132
> 90 Days Past Due [Member] | Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 145	$ 217

Loans, Allowance for Loan Los39

Loans, Allowance for Loan Losses and Credit Quality - Summary of Risk Category of Loans By Class of Loans (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 971,258	$ 889,150
Commercial, Financial and Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	141,932	131,657
Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	636,600	577,268
Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	100,928	83,663
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	16,798	13,962
Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	75,000	82,600
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	956,047	872,045
Pass [Member] | Commercial, Financial and Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	140,040	129,314
Pass [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	625,335	565,992
Pass [Member] | Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	100,413	82,552
Pass [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	16,099	13,192
Pass [Member] | Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	74,160	80,995
OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,889	5,511
OAEM [Member] | Commercial, Financial and Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	212	1,159
OAEM [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,837	4,057
OAEM [Member] | Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans		94
OAEM [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans		201
OAEM [Member] | Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	840
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	5,839	4,718
Substandard [Member] | Commercial, Financial and Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,680	1,184
Substandard [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,212	2,803
Substandard [Member] | Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	334	254
Substandard [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	613	477
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	5,483	6,876
Doubtful [Member] | Real Estate - Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	5,216	4,416
Doubtful [Member] | Real Estate - Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	181	763
Doubtful [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 86	92
Doubtful [Member] | Factored Commercial Receivables [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans		$ 1,605

Fair Value Measurements and D40

Fair Value Measurements and Disclosures - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage-backed securities	$ 25,405	$ 28,750
Investment in mutual fund	29,977	34,932
Derivative assets	239	105
Derivative liabilities	379	425
Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in mutual fund	4,572	4,681
US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in mutual fund		1,501
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in mutual fund		1,501
Level 1 [Member] | US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in mutual fund		1,501
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Mortgage-backed securities	25,405	28,750
Investment in mutual fund	29,977	33,431
Derivative assets	239	105
Derivative liabilities	379	425
Level 2 [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in mutual fund	$ 4,572	$ 4,681

Fair Value Measurements and D41

Fair Value Measurements and Disclosures - Summary of Assets Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate and repossessed assets	$ 1,636	$ 1,380
Impaired loans	5,483	4,865
Doubtful [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	5,483	4,865
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate and repossessed assets	1,636	1,380
Level 3 [Member] | Doubtful [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 5,483	$ 4,865

Fair Value Measurements and D42

Fair Value Measurements and Disclosures - Summary of Carrying Amounts and Estimated Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Assets:
Cash and cash equivalents	$ 142,393	$ 123,435	$ 105,889	$ 124,136
Investment securities held-to-maturity	12,609
Investment securities available-for-sale	29,977	34,932
Other investments	5,844	5,421
Loans, net	961,379	878,919
Mortgage loans held-for-sale	13,750	9,329
Bank owned life insurance	11,848	10,641
Derivative assets	239	105
Liabilities:
Deposits	1,051,483	971,060
Federal Home Loan Bank advances	22,000	22,000
Derivative liabilities	379	425
Level 1 [Member]
Assets:
Investment securities available-for-sale		1,501
Level 2 [Member]
Assets:
Investment securities available-for-sale	29,977	33,431
Derivative assets	239	105
Liabilities:
Derivative liabilities	379	425
Estimated Fair Value [Member] | Level 1 [Member]
Assets:
Cash and cash equivalents	142,393	123,435
Investment securities available-for-sale		1,501
Estimated Fair Value [Member] | Level 2 [Member]
Assets:
Investment securities held-to-maturity	12,122
Investment securities available-for-sale	29,977	33,431
Other investments	5,844	5,421
Loans, net	955,947	873,125
Mortgage loans held-for-sale	13,750	9,329
Bank owned life insurance	11,848	10,641
Derivative assets	239	105
Liabilities:
Deposits	1,022,470	949,621
Federal Home Loan Bank advances	22,601	22,677
Derivative liabilities	379	425
Estimated Fair Value [Member] | Level 3 [Member]
Assets:
Loans, net	$ 5,483	$ 4,865

Sale of Common Stock and Init43

Sale of Common Stock and Initial Public Offering - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 27, 2015	Mar. 18, 2015	Jun. 30, 2015	Feb. 28, 2015	Feb. 27, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Net proceeds from sale of common stock			$ 33,767
Common stock, shares authorized			30,000,000	30,000,000	12,500,000	12,500,000
IPO [Member]
Class of Stock [Line Items]
Number of shares sold		1,642,000	1,897,000
Net proceeds from sale of common stock			$ 33,800
Common stock per share		$ 19.50
Stock options exercised	255,000

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2015Segments
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Reporting - Schedule of

Segment Reporting - Schedule of Reconciliation of Reportable Segment Revenue, Expenses and Profit (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Interest income	$ 12,714	$ 6,449	$ 24,907	$ 12,657
Interest expense	1,071	634	2,098	1,293
Net interest income	11,643	5,815	22,809	11,364
Provision for loan and lease losses	120		281
Noninterest income	2,206	1,326	3,970	2,293
Noninterest expense	9,616	5,435	18,906	10,316
Earnings before income taxes	4,113	1,706	7,592	3,341
Income tax expense	1,264	568	2,356	1,160
Noncontrolling interest	(593)		(1,059)
Net earnings attributable to National Commerce Corporation	2,256	1,138	4,177	2,181
Total assets	1,256,614	783,197	1,256,614	783,197	$ 1,138,426
Operating Segments [Member] | Retail and Commercial Banking [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Interest income	10,051	6,328	19,566	12,466
Interest expense	1,034	599	2,032	1,238
Net interest income	9,017	5,729	17,534	11,228
Provision for loan and lease losses	428		429
Noninterest income	377	166	924	324
Noninterest expense	6,873	4,471	13,789	8,583
Earnings before income taxes	2,093	1,424	4,240	2,969
Income tax expense	721	461	1,485	1,019
Net earnings attributable to National Commerce Corporation	1,372	963	2,755	1,950
Total assets	1,213,137	771,275	1,213,137	771,275
Operating Segments [Member] | Mortgage Division [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Interest income	113	121	197	191
Interest expense	37	35	66	55
Net interest income	76	86	131	136
Noninterest income	1,829	1,160	3,017	1,969
Noninterest expense	1,453	964	2,493	1,733
Earnings before income taxes	452	282	655	372
Income tax expense	172	107	249	141
Net earnings attributable to National Commerce Corporation	280	175	406	231
Total assets	13,750	$ 11,922	13,750	$ 11,922
Operating Segments [Member] | Receivables Factoring [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Interest income	3,048		6,161
Interest expense	498		1,017
Net interest income	2,550		5,144
Provision for loan and lease losses	(308)		(148)
Noninterest income			29
Noninterest expense	1,290		2,624
Earnings before income taxes	1,568		2,697
Income tax expense	371		622
Noncontrolling interest	(593)		(1,059)
Net earnings attributable to National Commerce Corporation	604		1,016
Total assets	97,687		97,687
Elimination Entries [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Interest income	(498)		(1,017)
Interest expense	(498)		(1,017)
Total assets	$ (67,960)		$ (67,960)

Segment Reporting - Schedule 46

Segment Reporting - Schedule of Reconciliation of Reportable Segment Revenue, Expenses and Profit (Parenthetical) (Detail)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Receivables Factoring [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Funding costs of fed funds percentage	2.50%	2.50%	2.50%	2.50%

Goodwill and Intangibles - Sche

Goodwill and Intangibles - Schedule of Changes in Carrying Amount of Goodwill (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
Intangible Liability Disclosure [Abstract]
Beginning balance	$ 28,834
Adjustments to goodwill	941
Ending balance	$ 29,775

Goodwill and Intangibles - Addi

Goodwill and Intangibles - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
Intangible Liability Disclosure [Abstract]
Adjustments to goodwill	$ 941

Goodwill and Intangibles - Summ

Goodwill and Intangibles - Summary of Core Deposit Intangible Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Intangible Liability Disclosure [Abstract]
Gross carrying amount	$ 1,776	$ 1,776
Less: accumulated amortization	(241)	(19)
Net carrying amount	$ 1,535	$ 1,757

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Abstract]
Federal fund sold period	1 day
Reserve	$ 3,036,000	$ 2,436,000

Acquisition - Additional Inform

Acquisition - Additional Information (Detail)	Jul. 07, 2015USD ($)$ / sharesshares	Jun. 30, 2015shares	Dec. 31, 2014shares
Business Acquisition [Line Items]
Common stock, shares issued		9,438,541	7,541,541
Subsequent Event [Member] | Reunion [Member]
Business Acquisition [Line Items]
Business acquisition, common stock conversion ratio	0.7273
Business acquisition, exchange price per share | $ / shares	$ 16
Percentage of common stock issued and outstanding of aquiree for which cash payments may be made	20.00%
Common stock, shares issued	2,301,773
Business acquisition, shares issued	1,339,264
Business acquisition, agreement date	Jul. 7, 2015
Number of outstanding options	286,343
Number of shares purchase by converted options	208,257
Weighted average exercise price | $ / shares	$ 14.11
Subsequent Event [Member] | Reunion [Member] | Maximum [Member]
Business Acquisition [Line Items]
Total amount of cash payable on merger | $	$ 7,365,680