National Commerce 10-K 11 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 11, 2016	Jun. 30, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	NATIONAL COMMERCE CORPORATION
Trading Symbol	ncom
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		10,861,487
Entity Public Float			$ 171,914,017
Amendment Flag	false
Entity Central Index Key	1,609,951
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash and due from banks	$ 27,173,000	$ 14,236,000
Interest-bearing deposits with banks	185,284,000	109,199,000
Cash and cash equivalents	212,457,000	123,435,000
Investment securities held-to-maturity (fair value of $27,843 at December 31, 2015)	27,458,000	0
Investment securities available-for-sale	53,405,000	34,932,000
Other investments	6,235,000	5,421,000
Mortgage loans held-for-sale	15,020,000	9,329,000
Loans, net of unearned income	1,319,414,000	888,721,000
Less: allowance for loan losses	9,842,000	9,802,000
Loans, net	1,309,572,000	878,919,000
Premises and equipment, net	31,432,000	27,560,000
Accrued interest receivable	3,510,000	2,193,000
Bank-owned life insurance	27,223,000	10,641,000
Other real estate	3,965,000	1,008,000
Deferred tax assets, net	14,190,000	11,444,000
Goodwill	50,686,000	28,834,000
Core deposit intangible, net	2,788,000	1,757,000
Other assets	5,428,000	2,953,000
Total assets	1,763,369,000	1,138,426,000
Deposits:
Noninterest-bearing demand	382,946,000	217,643,000
Interest-bearing demand	202,649,000	154,816,000
Savings and money market	611,887,000	392,394,000
Time	316,976,000	206,207,000
Total deposits	1,514,458,000	971,060,000
Federal Home Loan Bank advances	22,000,000	22,000,000
Accrued interest payable	627,000	431,000
Other liabilities	9,648,000	8,774,000
Total liabilities	$ 1,546,733,000	$ 1,002,265,000
Commitments and contingencies
Shareholders’ equity:
Preferred stock, 250,000 shares authorized, no shares issued or outstanding	$ 0	$ 0
Common stock, $0.01 par value, at December 31, 2015, 30,000,000 shares authorized and 10,824,969 shares issued and outstanding; at December 31, 2014, 12,500,000 shares authorized and 7,541,541 shares issued and outstanding	108,000	75,000
Additional paid-in capital	202,456,000	131,455,000
Retained earnings (deficit)	6,152,000	(3,453,000)
Accumulated other comprehensive income	548,000	845,000
Total shareholders' equity attributable to National Commerce Corporation	209,264,000	128,922,000
Noncontrolling interest	7,372,000	7,239,000
Total shareholders' equity	216,636,000	136,161,000
Total liabilities and shareholders' equity	$ 1,763,369,000	$ 1,138,426,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Held-to-Maturity Securities, Fair Value (in Dollars)	$ 27,843
Preferred stock, shares authorized	250,000	250,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	30,000,000	12,500,000
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares issued	10,824,969	7,541,541
Common stock, shares outstanding	10,824,969	7,541,541

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Interest and dividend income:
Interest and fees on loans	$ 52,720	$ 29,812	$ 21,642
Interest and dividends on taxable investment securities	1,154	1,178	1,330
Interest on non-taxable investment securities	466	169	134
Interest on interest-bearing deposits and federal funds sold	505	183	206
Total interest income	54,845	31,342	23,312
Interest expense:
Interest on deposits	4,354	2,427	2,102
Interest on borrowings	442	442	511
Total interest expense	4,796	2,869	2,613
Net interest income	50,049	28,473	20,699
Provision for loan losses	1,113	978
Net interest income after provision for loan losses	48,936	27,495	20,699
Other income:
Service charges and fees on deposit accounts	1,288	714	630
Mortgage origination and fee income	5,278	3,752	4,035
Merchant sponsorship revenue	861
Income from bank-owned life insurance	433	242	236
Wealth management fees	53	58	89
(Loss) gain on other real estate	(24)	13	62
(Loss) gain on sale of investment securities available-for-sale		(33)	47
Other	570	286	203
Total other income	8,459	5,032	5,302
Other expense:
Salaries and employee benefits	21,364	13,379	11,495
Commission-based compensation	3,744	2,136	1,948
Occupancy and equipment	3,584	1,944	1,727
Core deposit intangible amortization	508	18
Other	11,045	5,976	4,515
Total other expense	40,245	23,453	19,685
Earnings before income taxes	17,150	9,074	6,316
Income tax expense	5,476	3,159	2,310
Net earnings	11,674	5,915	4,006
Less: Net earnings attributable to noncontrolling interest	2,069	512
Net earnings attributable to National Commerce Corporation	$ 9,605	$ 5,403	$ 4,006
Basic earnings per common share (in Dollars per share)	$ 1.04	$ 0.92	$ 0.70
Diluted earnings per common share (in Dollars per share)	$ 1.02	$ 0.91	$ 0.69

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net earnings	$ 9,605	$ 5,403	$ 4,006
Unrealized gains (losses) on investment securities available-for-sale:
Unrealized gains (losses) arising during the period, net of tax of $(160), $287 and $(635) in 2015, 2014, and 2013, respectively	(297)	533	(1,180)
Reclassification adjustment for losses (gains) included in net earnings, net of tax of $12 and $(17) in 2014 and 2013, respectively		21	(30)
Other comprehensive (loss) income	(297)	554	(1,210)
Comprehensive income	$ 9,308	$ 5,957	$ 2,796

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unrealized (losses) gains arising during the period, tax	$ (160)	$ 287	$ (635)
Reclassification adjustment for losses included in net earnings, tax		$ 12	$ (17)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders’ Equity - USD ($) $ in Thousands	United Group Banking Company of Florida, Inc. [Member]Common Stock [Member]	United Group Banking Company of Florida, Inc. [Member]Additional Paid-in Capital [Member]	United Group Banking Company of Florida, Inc. [Member]	Reunion Bank of Florida [Member]Common Stock [Member]	Reunion Bank of Florida [Member]Additional Paid-in Capital [Member]	Reunion Bank of Florida [Member]	Common Stock [Member]	Nonvoting Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance, December 31, 2012 at Dec. 31, 2012							$ 5,164	$ 566	$ 91,481	$ (12,862)	$ 1,501		$ 85,850
Share-based compensation expense									293				293
Net earnings attributable to National Commerce Corporation										4,006			4,006
Change in unrealized gain/loss on securities available-for-sale, net of tax											(1,210)		(1,210)
Balance at Dec. 31, 2013							5,164	566	91,774	(8,856)	291		88,939
Share-based compensation expense									358				358
Net earnings attributable to National Commerce Corporation										5,403			5,403
Reclassification for Delaware reincorporation							(5,108)	$ (566)	5,674
Exercise of stock options and warrants							1		614				615
Sale of common stock							2		2,970				2,972
Acquisition	$ 16	$ 30,067	$ 30,083
Initial noncontrolling interest												$ 6,934	6,934
Net earnings attributable to noncontrolling interest												512	512
Distributions paid to noncontrolling interest												(207)	(207)
Share repurchase and retirement									(2)				(2)
Change in unrealized gain/loss on securities available-for-sale, net of tax											554		554
Balance at Dec. 31, 2014							75		131,455	(3,453)	845	7,239	136,161
Share-based compensation expense									930				930
Net earnings attributable to National Commerce Corporation										9,605			9,605
Exercise of stock options							1		671				672
Tax benefit resulting from exercise of stock options, net of adjustment									59				59
Sale of common stock							19		33,744				33,763
Acquisition				$ 13	$ 35,597	$ 35,610
Net earnings attributable to noncontrolling interest												2,069	2,069
Distributions paid to noncontrolling interest												(1,936)	(1,936)
Change in unrealized gain/loss on securities available-for-sale, net of tax											(297)		(297)
Balance at Dec. 31, 2015							$ 108		$ 202,456	$ 6,152	$ 548	$ 7,372	$ 216,636

Consolidated Statements of Cha8

Consolidated Statements of Changes in Shareholders’ Equity (Parentheticals) - USD ($)	Oct. 31, 2015	Dec. 15, 2014	Dec. 31, 2015	Dec. 31, 2014
Offering expenses			$ 732,000	$ 28,000
United Group Banking Company of Florida, Inc. [Member]
Offering expenses		$ 272,000		$ 272,000
Reunion Bank of Florida [Member]
Offering expenses	$ 219,000		$ 219,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net earnings	$ 9,605	$ 5,403	$ 4,006
Adjustments to reconcile net earnings to net cash provided by operating activities:
Provision for loan losses	1,113	978
Net earnings attributable to noncontrolling interest	2,069	512
Depreciation, amortization, and accretion	2,963	933	757
Loss (gain) on sale of investment securities available-for-sale		33	(47)
Loss (gain) on ineffective portion of fair value hedge derivative	23	128	(16)
Change in mortgage loan derivative	(86)	(18)	(79)
Deferred tax expense	1,640	552	1,901
Loss on trade or sale of premises and equipment	85	1
Share-based compensation expense	930	358	293
Income from bank-owned life insurance	(433)	(242)	(236)
Loss (gain) on other real estate	24	(13)	(62)
Other real estate non-cash write downs	100
Change in:
Mortgage loans held-for-sale	(5,691)	(2,170)	6,677
Other assets and accrued interest receivable	12,380	(1,321)	134
Other liabilities and accrued interest payable	944	(486)	(118)
Net cash provided by operating activities	25,666	4,648	13,210
Cash flows from investing activities (net of effect of business combinations):
Proceeds from calls, maturities, and paydowns of securities available-for-sale	10,103	5,386	11,206
Proceeds from sale of securities available-for-sale		35,377	952
Purchases of securities available-for-sale	(12,898)	(1,501)	(21,225)
Purchases of securities held-to-maturity	(24,545)
Proceeds from sale of other investments	702	427	113
Purchases of other investments	(1,516)	(160)	(246)
Net cash (paid) received in acquisitions	(4,233)	20,170
Net change in loans	(177,978)	(75,195)	(142,514)
Proceeds from sale of other real estate	169	65	329
Investment in bank-owned life insurance	(12,051)
Proceeds from the sale of premises and equipment	49
Purchases of premises and equipment	(2,968)	(2,832)	(4,076)
Net cash used by investing activities	(225,166)	(18,263)	(155,461)
Cash flows from financing activities (net of effect of business combinations):
Net change in deposits	265,768	92,483	97,795
Repayment of Federal Home Loan Bank advances		(4,874)	(2,500)
Repayment of short-term debt	(9,526)	(77,801)
Repayment of non-recourse debt			(195)
Cash distribution paid to noncontrolling interests	(1,936)	(207)
Stock repurchase		(2)
Proceeds from stock offering	34,495	3,000
Stock offering expenses	(732)	(28)
Stock offering expenses related to acquisition	(219)	(272)
Proceeds from exercise of options and warrants	672	615
Net cash provided by financing activities	288,522	12,914	95,100
Net change in cash and cash equivalents	89,022	(701)	(47,151)
Cash and cash equivalents at beginning of the period	123,435	124,136	171,287
Cash and cash equivalents at end of the period	212,457	123,435	124,136
Cash paid during the period for:
Interest	4,600	2,914	2,723
Income taxes	3,545	3,233	505
Non-cash investing and financing activities:
Change in unrealized (losses) gains on securities available-for-sale, net of tax	(297)	554	(1,210)
Transfer of loans to other real estate	3,173		$ 1,017
Assets acquired and liabilities assumed in acquisitions:
Assets acquired in acquisitions	327,198	307,148
Liabilities assumed in acquisitions	287,136	$ 290,029
Tax benefit resulting from exercise of stock options	$ 59

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	(1) Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements include the accounts of National Commerce Corporation (the “Company”) and its wholly-owned banking subsidiary, National Bank of Commerce (“NBC” or the “Bank”) and wholly-owned non-banking subsidiary, National Commerce Risk Management, Inc., a captive insurance company used to insure certain corporate risks. The consolidated financial statements also include the accounts of NBC’s majority-owned subsidiary, CBI Holding Company, LLC (“CBI”), which owns Corporate Billing, LLC (“Corporate Billing”). Corporate Billing is 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. The Bank provides a full range of commercial and consumer banking services throughout Alabama and in central and northeast Florida. NBC is primarily regulated by the Office of the Comptroller of Currency (“OCC”) and undergoes periodic examinations by the OCC. The Company is regulated by the Board of Governors of the Federal Reserve System (the “Federal Reserve”) and is also subject to periodic examinations by the Federal Reserve. During 2015, the Company’s banking subsidiary, United Legacy Bank, was merged with and into NBC. The Company’s non-banking subsidiary, RBCF Holdings, Inc., was dissolved and its assets contributed to NBC. This non-banking subsidiary was a former subsidiary of United Group Banking Company of Florida, Inc. and was formed to hold certain nonperforming loans. The accounting principles followed by the Company and the method of applying these principles conform with accounting principles generally accepted in the United States of America (“GAAP”) and with general practices within the banking industry. In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts in the consolidated financial statements. Actual results could differ significantly from those estimates. Material estimates common to the banking industry that are particularly susceptible to significant change in the near term include, but are not limited to, the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and valuation allowances associated with the realization of deferred tax assets, which are based on future taxable income. Cash and Cash Equivalents Cash equivalents include amounts due from banks, interest-bearing deposits with the Federal Reserve Bank of Atlanta (“FRB”), Federal Home Loan Bank (“FHLB”) and correspondent banks, and federal funds sold. Generally, federal funds are sold for one-day periods. The Company is required to maintain certain average reserve balances with the FRB or in cash. At December 31, 2015 and 2014, the Company’s reserve requirement was approximately $12,218,000 and $2,436,000, respectively. Investment Securities The Company classifies its securities in one of three categories: trading, available-for-sale, or held-to-maturity. Trading securities are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities that the Company has the ability and intent to hold until maturity. All securities not included in trading or held-to-maturity are classified as available-for-sale. At December 31, 2015, securities classified as held-to-maturity totaled $27,458,000, and available-for-sale securities totaled $53,405,000. At December 31, 2014, all securities were classified as available-for-sale. Available-for-sale securities are recorded at fair value. Held-to-maturity securities are recorded at cost, adjusted for the amortization or accretion of premiums or discounts. Unrealized holding gains and losses, net of the related tax effect, on securities available-for-sale are excluded from earnings and are reported as a separate component of shareholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Management evaluates investment securities for other-than-temporary impairment on a quarterly basis. A decline in the market value of any investment below cost that is deemed other-than-temporary is charged to earnings for the decline in value deemed to be credit-related, and a new cost basis in the security is established. The decline in value attributed to non-credit-related factors is recognized in other comprehensive income. Premiums and discounts are amortized or accreted over the life of the related securities as adjustments to the yield. Realized gains and losses are included in earnings and are derived using the specific identification method for determining the cost of securities sold. Other Investments Other investments include FRB stock, FHLB stock and other investments that do not have a readily determinable market value. These investments are carried at cost, which approximates fair value. Loans and Allowance for Loan Losses Loans are stated at the principal amount outstanding, net of the allowance for loan losses. Interest on loans is calculated by using the simple interest method on daily balances of the principal amount outstanding. Nonrefundable loan fees and costs incurred for loans are deferred and recognized in income over the life of the loans. A loan is considered impaired when, based on current information and events, it is probable that all amounts due according to the contractual terms of the loan agreement 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 of the loan if the loan is collateral-dependent. Accrual of interest is discontinued on a loan when management believes, after considering economic and business conditions and collection efforts, that the borrower's financial condition is such that collection of interest is doubtful. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is charged to interest income on loans. Generally, payments on nonaccrual loans are applied to principal. When a borrower has demonstrated the capacity to service the debt for a reasonable period of time, management may elect to resume the accrual of interest on the loan. The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged against the allowance for loan losses when management believes that the collectibility of the principal is unlikely. The allowance represents an amount that, in management’s judgment, will be adequate to absorb probable losses on existing loans that may become uncollectible. Management’s judgment in determining the adequacy of the allowance is based on evaluations of the collectibility of loans. These evaluations take into consideration such factors as changes in the nature and volume of the loan portfolio, current economic conditions that may affect the borrower’s ability to pay, overall portfolio quality, and review of specific problem loans. Management believes that the allowance for loan losses is adequate. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions. In addition, various regulatory agencies, as an integral part of their examination processes, periodically review the Company’s allowance for loan losses. Such agencies may require the Company to recognize additions to the allowance based on judgments different than those of management. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company (i.e., put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership), (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets. Mortgage Loans Held-for-Sale Mortgage loans held-for-sale are carried at the lower of aggregate cost or estimated market value. Gains and losses on mortgage loans held-for-sale are included in the determination of income for the period in which the sales occur. At December 31, 2015 and 2014, the cost of mortgage loans held-for-sale approximates the market value. Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation. Major additions and improvements are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the life of the respective assets are expensed currently. When property is retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and the resulting gain or loss, if any, is recognized. Depreciation expense is computed using the straight-line method over the following estimated useful lives: Useful Life (in years) Building and improvements 10 - 40 Furniture and equipment 5 - 10 Leasehold improvements 18 Computer equipment 3 Other Real Estate and Repossessed Assets Other real estate represents properties acquired through or in lieu of loan foreclosure and is initially recorded at fair value less estimated disposal costs. Costs of improvements are capitalized, whereas costs relating to holding other real estate and valuation adjustments are expensed. Revenue and expenses from operations and changes in the valuation allowance are included in net expenses from other real estate. Business Combinations The Company accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of the net assets purchased in business combinations. Goodwill is required to be tested annually for impairment or whenever events occur that may indicate that the recoverability of the carrying amount is not probable. In the event of an impairment, the amount by which the carrying amount exceeds the fair value is charged to earnings. The Company performs its annual test of impairment in the fourth quarter of each year. Intangible assets consist of core deposit premiums acquired in connection with business combinations and are based on the established value of acquired customer deposits. The core deposit premium is initially recognized based on a valuation performed as of the consummation date and is amortized over an estimated useful life of three to ten years. Amortization periods are reviewed annually in connection with the annual impairment testing of goodwill. Purchased Loans Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date. When the loans have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments, the difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the non-accretable difference. The Company must estimate expected cash flows at each reporting date. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in expected cash flows result in a reversal of the provision for loan losses to the extent of prior provisions and an adjustment to accretable discount if no prior provisions have been made. This increase in accretable discount has a positive impact on interest income. In addition, purchased loans without evidence of credit deterioration are also handled under this method. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In the event that the future tax consequences of differences between the financial reporting bases and the tax bases of the assets and liabilities result in deferred tax assets, an evaluation of the probability of realizing the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company currently evaluates income tax positions judged to be uncertain. A loss contingency reserve is accrued if: (i) it is probable that the tax position will be challenged, (ii) it is probable that the future resolution of the challenge will confirm that a loss has been incurred, and (iii) the amount of such loss can be reasonably estimated. Derivative Financial Instruments and Hedging Activities In the normal course of business, the Company enters into derivative contracts to manage interest rate risk by modifying the characteristics of the related balance sheet instruments in order to reduce the adverse effect of changes in interest rates. All derivatives are recognized on the balance sheet at their value in accordance with ASC 815, Accounting for Derivative Instruments and Hedging Activities The Company formally documents all relationships between hedging instruments and hedged items, as well as its risk-management objective and strategy for undertaking various hedged transactions. This process includes linking all derivatives that are designated as fair value hedges to specific assets and liabilities on the balance sheet. The Company also formally assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values of hedged items. When it is determined that a derivative is not highly effective as a hedge, the Company discontinues hedge accounting prospectively, as discussed below. The Company discontinues hedge accounting prospectively when (a) it is determined that the derivative is no longer effective in offsetting changes in the fair value of a hedged item; (b) the derivative expires or is sold, terminated, or exercised; (c) a hedged firm commitment no longer meets the definition of a firm commitment; or (d) management determines that designation of the derivative as a hedge instrument is no longer appropriate. When hedge accounting is discontinued because it is determined that the derivative no longer qualifies as an effective fair value hedge, the derivative will continue to be carried on the balance sheet at its fair value, and the hedged asset or liability will no longer be adjusted for changes in fair value. When hedge accounting is discontinued because the hedged item no longer meets the definition of a firm commitment, the derivative will continue to be carried on the balance sheet at its fair value, and any asset or liability that was recorded pursuant to recognition of the firm commitment will be removed from the balance sheet and recognized as a gain or loss in current-period earnings. In all other situations in which hedge accounting is discontinued, the derivative will be carried at its fair value on the balance sheet, with changes in its fair value recognized in current-period earnings. Mortgage Banking Derivative Commitments In connection with its mortgage banking activities, the Company enters into loan commitments to fund residential mortgage loans at specified interest rates and within a specified period of time, generally up to 60 days from the time of the rate lock. A loan commitment related to a loan that will be held for sale upon funding is a derivative instrument under ASC 815, which must be recognized at fair value on the consolidated balance sheet in other assets and other liabilities, with changes in its value recorded in income from mortgage banking operations. To hedge the exposure of changes in interest rates impacting the fair value of loans held for sale and related loan commitments, the Company typically enters into forward sales commitments with its secondary market investors at the time that a loan commitment is granted to lock in the ultimate sale and price of the loan. These commitments are generally on a best-efforts basis. Accordingly, our sales commitment derivative instruments are not considered material. As of December 31, 2015 and 2014, the fair value of the Company’s interest rate lock commitment derivatives was approximately $184,000 and $98,000, respectively, and is included in other assets in the accompanying consolidated balance sheets. The Company recognized income relating to interest rate lock commitment derivatives of $86,000, $18,000, and $79,000 during the years ended December 31, 2015, 2014, and 2013, respectively. These amounts are included in mortgage origination and fee income in the consolidated statements of earnings. Stock-Based Compensation The Company accounts for its stock-based compensation plans using a fair value-based method of accounting, whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. Accumulated Other Comprehensive Income At December 31, 2015, 2014, and 2013, accumulated other comprehensive income consisted of net unrealized gains on investment securities available-for-sale. Net Earnings per Common Share Basic earnings per common share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the year. Diluted earnings per common share is 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 are excluded from the diluted earnings per share computation and totaled approximately 5,000 and 30,000 during 2014 and 2013, respectively. During 2015, there were no anti-dilutive potential common shares. The reconciliation of the components of basic and diluted earnings per share is as follows: 2015 2014 2013 Net earnings available to common shareholders $ 9,605 5,403 4,006 Weighted average common shares outstanding 9,238,784 5,888,862 5,730,114 Dilutive effect of stock options 60,823 19,266 6,511 Dilutive effect of directors' deferred shares 10,398 - - Dilutive effect of performance share awards 85,736 52,071 27,660 Diluted common shares 9,395,741 5,960,199 5,764,285 Basic earnings per common share $ 1.04 0.92 0.70 Diluted earnings per common share $ 1.02 0.91 0.69 Reclassifications Certain 2014 and 2013 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. Recently Issued Accounting Pronouncements In June 2014, the FASB issued ASU 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved After the Requisite Service Period. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In August 2015, the FASB issued ASU 2015-15 , Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements: Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting, In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments In January 2016, the FASB issued ASU 2016-1, Financial Instruments Overall (Topic 825): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Leases

Note 2 - Business Combinations

Note 2 - Business Combinations	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	(2) Business Combinations Reunion Bank of Florida On October 31, 2015, the Company completed its acquisition of Reunion Bank of Florida (“Reunion”), a Florida banking corporation headquartered in Tavares, Florida. At acquisition, Reunion was merged with and into NBC. Reunion had a total of four full-service banking locations and two loan production offices located in five counties in central and northeast Florida. Reunion’s common shareholders were entitled to receive either 0.7273 shares of the Company’s common stock, $16.00 in cash, or a combination of stock and cash for each share of Reunion’s common stock, subject to certain allocation limitations and proration procedures set forth in the merger agreement. Specifically, 80% of the shares of Reunion common stock, or 1,841,418 shares, were converted into newly issued shares of the Company’s common stock, and the remaining 20% of the shares of outstanding Reunion common stock, or 460,355 shares, were converted into the right to receive cash. The Company paid cash for cash elections and in lieu of fractional shares totaling $7,368,809 and issued 1,339,129 shares of the Company’s common stock. The aggregate estimated value of the consideration was $43,198,000. The Company recorded $20,639,000 of goodwill, which is nondeductible for tax purposes, as this acquisition was a nontaxable transaction. Approximately $219,000 of direct stock issuance costs for the acquisition were incurred and charged against additional paid-in capital, and other acquisition expenses of approximately $522,000 were charged directly to other noninterest expense. The acquisition of Reunion was accounted for using the purchase method of accounting in accordance with ASC 805, Business Combinations The following table presents the assets acquired and liabilities assumed of Reunion as of October 31, 2015, at their initial fair value estimates: As Recorded By Reunion Fair Value Adjustments As Recorded By the Company Cash and cash equivalents $ 3,136 - 3,136 Investment securities 19,261 (135 ) a 19,126 Loans 265,492 (7,078 ) b 258,414 Allowance for loan losses 2,429 (2,429 ) c - Net loans 263,063 (4,649 ) 258,414 Premises and equipment, net 3,922 - 3,922 Core deposit intangible - 1,539 d 1,539 Bank-owned life insurance 4,098 - 4,098 Other real estate and repossessions 92 - 92 Other assets 21,371 (2,003 ) e 19,368 Total Assets $ 314,943 (5,248 ) 309,695 - Non-interest bearing $ 80,382 - 80,382 Interest-bearing 196,957 320 f 197,277 Total Deposits 277,339 320 277,659 Other liabilities 10,561 (1,084 ) e 9,477 Total Liabilities 287,900 (764 ) 287,136 - Net identifiable assets acquired over liabilities assumed 27,043 (4,484 ) 22,559 Goodwill - 20,639 20,639 Net assets acquired over liabilities assumed $ 27,043 16,155 43,198 Consideration: Shares of common stock issued 1,339,129 Estimated value per share of the Company's stock $ 25.11 Fair value of Company stock issued 33,626 Cash paid for shares and in lieu of fractional shares 7,369 Value of assumed stock options 2,203 Fair value of total consideration transferred $ 43,198 Explanation of fair value adjustments a. Adjustment reflects fair value adjustments of the available-for-sale portfolio at acquisition date. b. Adjustment reflects the fair value adjustments based on the Company’s evaluation of the acquired loan portfolio. c. Adjustment reflects the elimination of Reunion’s allowance for loan losses. d. Adjustment reflects the recording of core deposit intangible asset. e. Adjustment to record the deferred tax asset created by purchase adjustments and reclassify income tax payable accounts. f. Adjustment reflects the fair value adjustment to time deposit accounts. The discounts on loans will be accreted to interest income over the estimated average life of the loans using the level yield method. The core deposit intangible asset is being amortized over a seven-year life on an accelerated basis. CBI Holding Company, LLC On August 29, 2014, NBC acquired 70% of the outstanding units of CBI, which owns Corporate Billing, a receivables factoring business headquartered in Decatur, Alabama. CBI operates as a subsidiary of NBC. NBC has an option to purchase the remaining 30% interest for a purchase price based on a multiple of CBI’s earnings. The option is exercisable at any time beginning on August 29, 2019 and expires on August 29, 2022. The primary reasons for the purchase were to utilize a portion of the Company’s excess capital and liquidity in a highly profitable business line to enhance revenue production and to diversify the Company’s earnings base. The acquisition was accounted for under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations Fair value estimates are based on the information available and are subject to change for up to one year after the closing date of the acquisition as additional information relative to closing date fair values becomes available. Given an average life for CBI’s receivables of 35 to 40 days, the assets and liabilities of CBI are very short-term in nature, and the book value was deemed to be the fair value, with the exception of a $175,000 discount on the purchased factored receivables, which was accreted into income during September 2014 in accordance with the average life of the related receivables. The table below summarizes the estimates of fair value of the assets purchased, including goodwill, and the liabilities assumed as of August 29, 2014. Assets: Cash and cash equivalents $ 2,233 Factored receivables 81,559 Premises and equipment, net 444 Other assets 157 Goodwill 23,115 Total assets 107,508 Liabilities: Other liabilities 6,592 Note payable 77,801 Total liabilities 84,393 Non-controlling interest 6,934 Purchase price $ 16,181 United Group Banking Company of Florida, Inc. On December 15, 2014, the Company completed its acquisition of United Group Banking Company of Florida, Inc. (“UGB”), a bank holding company headquartered in Longwood, Florida. At that time, UGB’s wholly-owned non-banking subsidiary, RBCF Holdings, LLC, became a wholly-owned subsidiary of the Company. UGB’s wholly-owned banking subsidiary, United Legacy Bank (“United”), merged with and into NBC on February 28, 2015. United had a total of six banking locations located in the greater Orlando area. Upon consummation of the acquisition, UGB was merged with and into the Company, with the Company as the surviving entity in the merger. UGB’s common shareholders were entitled to receive either 0.057794 shares of the Company’s common stock, $1.30 in cash, or a combination stock and cash in exchange for each share of UGB’s common stock. The total amount of cash paid by the Company was capped at $2,950,000 in the merger agreement. The Company paid cash for cash elections and in lieu of fractional shares totaling $2,953,884 and issued 1,617,027 shares of the Company’s common stock. The aggregate estimated value of the consideration was $33,309,000. T he Company recorded $5,719,000 of goodwill, which is nondeductible for tax purposes, as this acquisition was a nontaxable transaction. Approximately $272,000 of direct stock issuance costs for the acquisition were incurred and charged against additional paid-in capital, and other acquisition expenses of approximately $368,000 were charged directly to other noninterest expense. The acquisition of UGB was accounted for using the purchase method of accounting in accordance with ASC 805, Business Combinations The following table presents the assets acquired and liabilities assumed of UGB as of December 15, 2014, at their initial fair value estimates: As Recorded Fair Value As Recorded By UGB Adjustments By the Company Cash and cash equivalents $ 37,072 - 37,072 Investment securities 26,376 (966 ) a 25,410 Loans 154,334 (4,408 ) b 149,926 Allowance for loan losses 2,162 (2,162 ) c - Net loans 152,172 (2,246 ) 149,926 Premises and equipment, net 8,292 648 d 8,940 Core deposit intangible - 1,776 e 1,776 Bank-owned life insurance 2,151 - 2,151 Other real estate and repossessions 818 (260 ) f 558 Other assets 7,269 125 g 7,394 Total Assets $ 234,150 (923 ) 233,227 - Non-interest bearing $ 50,007 - 50,007 Interest-bearing 150,539 - 150,539 Total Deposits 200,546 - 200,546 FHLB advances 4,865 9 h 4,874 Other liabilities 217 - 217 Total Liabilities 205,628 9 205,637 - Net identifiable assets acquired over liabilities assumed 28,522 (932 ) 27,590 Goodwill - 5,719 5,719 Net assets acquired over liabilities assumed $ 28,522 4,787 33,309 Consideration: Shares of common stock issued 1,617,027 Estimated value per share of the Company's stock $ 18.72 Fair value of Company stock issued 30,271 Cash paid for shares and in lieu of fractional shares 2,954 Value of assumed stock options 84 Fair value of total consideration transferred $ 33,309 Explanation of fair value adjustments a. Adjustment reflects fair value adjustments of the available-for-sale portfolio at the acquisition date. b. Adjustment reflects the fair value adjustments based on the Company’s evaluation of the acquired loan portfolio. c. Adjustment reflects the elimination of UGB’s allowance for loan losses. d. Adjustment reflects the fair value adjustment on UGB’s main office location. e. Adjustment reflects the recording of core deposit intangible asset. f. Adjustment reflects the fair value adjustment based on the evaluation of the acquired other real estate and repossessed assets. g. Adjustment to record the deferred tax asset created by purchase adjustments. h. Adjustment reflects the fair value adjustment to the FHLB borrowings. The discounts on loans will be accreted to interest income over the estimated average life of the loans using the level yield method. The core deposit intangible asset is being amortized over a seven-year life on an accelerated basis. The following unaudited supplemental pro forma information is presented to show estimated results assuming CBI, UGB, and Reunion were acquired as of the beginning of each period presented. These unaudited pro forma results are not necessarily indicative of the operating results that the Company would have achieved had it completed the acquisitions as of January 1, 2014 or 2015 and should not be considered as representative of future operating results. The 2015 results include a loss on sale of securities of $610,000 recorded by Reunion prior to the acquisition. For The Year Ended December 31, 2015 2014 Net interest income - pro forma (unaudited) $ 58,708 $ 52,022 Net earnings - pro forma (unaudited) $ 10,727 $ 8,961 Diluted earnings per common share - (unaudited) $ 1.02 $ 1.01 In many cases, determining the fair value of acquired assets and assumed liabilities requires the Company to estimate cash flows expected to result from those assets and liabilities and to discount those cash flows at appropriate rates of interest. The most significant of those determinations is related to the fair valuation of acquired loans. Acquired loans are initially recorded at their acquisition date fair values. The carryover of the allowance for loan losses is prohibited, as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. Fair values for acquired loans are based on a discounted cash flow methodology that involves assumptions including the remaining life of the acquired loans, estimated prepayments, estimated value of the underlying collateral, and net present value of cash flows expected to be collected. Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the acquirer will be unable to collect all contractually required payments are specifically identified and analyzed. The excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loan. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the non-accretable discount. The non-accretable discount represents estimated future credit losses expected to be incurred over the life of the loan. Loans at the acquisition date for Reunion and UGB are presented in the following tables. Reunion Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Commercial, financial, and agricultural $ 296 36,601 36,897 Real estate - mortgage 4,717 188,648 193,365 Real estate - construction 116 23,931 24,047 Consumer 34 4,071 4,105 Total $ 5,163 253,251 258,414 UGB Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Commercial, financial, and agricultural $ 929 22,274 23,203 Real estate - mortgage 6,844 105,361 112,205 Real estate - construction 918 7,377 8,295 Consumer 336 5,887 6,223 Total $ 9,027 140,899 149,926 The following table presents information about the purchased credit-impaired loans at acquisition for Reunion and UGB. Reunion UGB Contractually required principal and interest payments $ 9,348 $ 11,956 Non-accretable difference 4,185 2,929 Cash flows expected to be collected 5,163 9,027 Accretable discount - - Fair value of loans acquired with a deterioration of credit quality $ 5,163 $ 9,027 The following table presents changes in the carrying amount of the accretable yield on acquired loans for the years ended December 31, 2015 and 2014. The Company had no acquisitions prior to the year ended December 31, 2014. 2015 2014 Balance, beginning of year $ 1,467 $ - Acquisition of UGB - 1,480 Purchase adjustments to UGB accretable yield 314 - Acquisition of Reunion 2,627 - Accretion (743 ) (13 ) Net transfers from non-accretable difference to accretable yield 394 - Balance, end of year $ 4,059 $ 1,467

Note 3 - Investment Securities

Note 3 - Investment Securities	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	(3) Investment Securities Investment securities classified as held-to-maturity and available-for-sale at December 31, 2015 and 2014 are as follows: Held-to-Maturity Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair December 31, 2015 Cost Gains Losses Value Mortgage-backed securities $ 6,097 - 16 6,081 Municipal securities 21,361 439 38 21,762 Total held-to-maturity securities $ 27,458 439 54 27,843 * No securities were classified as held-to-maturity at December 31, 2014. Available-for-Sale Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair December 31, 2015 Cost Gains Losses Value Mortgage-backed securities $ 48,155 758 187 48,726 Municipal securities 4,407 273 1 4,679 Total available-for-sale securities $ 52,562 1,031 188 53,405 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 Total available-for-sale securities $ 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 investment securities with unrealized losses as of December 31, 2015 and 2014 are as follows: Held-to-Maturity Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2015 Value Losses Value Losses Value Losses Mortgage-backed securities $ 3,960 16 - - 3,960 16 Municipal securities 1,996 38 - - 1,996 38 Total held-to-maturity securities $ 5,956 54 - - 5,956 54 * No securities were classified as held-to-maturity at December 31, 2014. Available-for-Sale Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2015 Value Losses Value Losses Value Losses Mortgage-backed securities $ 28,606 128 3,654 59 32,260 187 Municipal securities 498 1 - - 498 1 Total available-for-sale securities $ 29,104 129 3,654 59 32,758 188 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2014 Value Losses Value Losses Value Losses Mortgage-backed securities $ - - 7,705 111 7,705 111 Municipal securities - - 494 6 494 6 Total available-for-sale securities $ - - 8,199 117 8,199 117 At December 31, 2015, fifteen out of twenty-six mortgage-backed securities and four out of forty-four municipal securities were in a loss position. At December 31, 2014, three out of thirteen mortgage-backed securities and one out of nine municipal securities were in a loss position. In analyzing an issuer’s financial condition, management considers whether the securities are issued by the federal government or its agencies, whether downgrades by bond rating agencies have occurred, and industry analysts’ reports. Because the Company had the ability and intent to hold debt securities until maturity, no declines were deemed to be other than temporary as of December 31, 2015 and 2014. During 2015, the Company did not sell any investment securities. During 2014, the Company sold investment securities for proceeds of $35,377,000 and realized a gross loss of $33,000 on those sales. During 2013, the Company sold investment securities for proceeds of $952,000 and realized gross gains of $47,000 on those sales. At December 31, 2015 and 2014, securities with a carrying value of approximately $58,780,000 and $34,633,000, respectively, were pledged to secure public deposits as required by law and for other purposes. The amortized cost and estimated fair value of securities classified as held-to-maturity and available-for-sale at December 31, 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 1,090 - - Over 10 years 3,360 3,589 21,361 21,762 Mortgage-backed securities 48,155 48,726 6,097 6,081 Total $ 52,562 53,405 $ 27,458 27,843

Note 4 - Loans

Note 4 - Loans	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	(4) Loans Major classifications of loans at December 31, 2015 and 2014 are summarized as follows: December 31, 2015 December 31, 2014 Commercial, financial, and agricultural $ 196,732 131,657 Factored commercial receivables 67,628 82,600 Real estate - mortgage 881,556 577,268 Real estate - construction 152,862 83,663 Consumer 21,116 13,962 1,319,894 889,150 Less: Unearned fees 480 429 Total loans 1,319,414 888,721 Allowance for loan losses (9,842 ) (9,802 ) Total net loans $ 1,309,572 878,919 The Bank makes loans and extensions of credit to individuals and a variety of businesses located in its market areas throughout Alabama and in central and northeast Florida. Through Corporate Billing, the Company also purchases receivables from transportation companies and automotive parts and service providers nationwide. Although the Bank has a diversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estate and is dependent upon the real estate market. Portfolio segments utilized by the Bank are identified below. Relevant risk characteristics for these portfolio segments generally include (i) debt service coverage, loan-to-value ratios, and financial performance on non-consumer loans and (ii) credit scores, debt-to-income ratios, collateral type, and loan-to-value ratios for consumer loans. The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2015, 2014, and 2013. The 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, December 31, 2015 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense (226 ) (44 ) 1,114 680 (167 ) (244 ) 1,113 Loans charged off (31 ) (2,316 ) (1,402 ) - (164 ) - (3,913 ) Recoveries 79 1,905 766 85 5 - 2,840 Balance, December 31, 2015 $ 1,345 500 5,525 1,412 236 824 9,842 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,345 500 5,525 1,412 236 824 9,842 Loans: Individually evaluated for impairment $ - - 19 169 - - 188 Collectively evaluated for impairment $ 196,270 67,628 872,266 152,254 20,846 - 1,309,264 Acquired loans with deteriorated credit quality $ 462 - 9,272 439 270 - 10,443 Commercial, Factored financial, and commercial Real estate - Real estate - Balance, December 31, 2014 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,398 - 4,449 964 243 2,065 9,119 Provisions charged to operating expense 61 978 988 (350 ) 298 (997 ) 978 Loans charged off (3 ) (656 ) (429 ) - - - (1,088 ) Recoveries 67 633 39 33 21 - 793 Balance, December 31, 2014 $ 1,523 955 5,047 647 562 1,068 9,802 Ending balance, individually evaluated for impairment $ - 473 350 50 - - 873 Ending balance, collectively evaluated for impairment $ 1,523 482 4,697 597 562 1,068 8,929 Loans: Individually evaluated for impairment $ - 1,605 2,078 198 - - 3,881 Collectively evaluated for impairment $ 130,656 80,995 568,363 82,551 13,627 - 876,192 Acquired loans with deteriorated credit quality $ 1,001 - 6,827 914 335 - 9,077 Commercial, Factored financial, and commercial Real estate - Real estate - Balance, December 31, 2013 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,161 - 5,093 497 170 3,099 10,020 Provisions charged to operating expense (50 ) - 864 162 58 (1,034 ) - Loans charged off (32 ) - (1,557 ) - - - (1,589 ) Recoveries 319 - 49 305 15 - 688 Balance, December 31, 2013 $ 1,398 - 4,449 964 243 2,065 9,119 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,398 - 4,449 964 243 2,065 9,119 Loans: Individually evaluated for impairment $ 27 - 3,344 - - - 3,371 Collectively evaluated for impairment $ 114,984 - 399,755 58,372 5,323 - 578,434 The Bank 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 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 2015 and 2014, no loans were modified in such a way as to be considered a troubled debt restructuring. The following tables present impaired loans by class of loans as of December 31, 2015 and 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 December 31, 2015 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 19 55 - 1,523 Real estate - construction 169 178 - 105 Consumer - - - 39 Total $ 188 233 - 1,667 Impaired loans with related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - 653 Real estate - mortgage - - - 250 Real estate - construction - - - 77 Consumer - - - - Total $ - - - 980 Total impaired loans: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - 653 Real estate - mortgage 19 55 - 1,773 Real estate - construction 169 178 - 182 Consumer - - - 39 Total $ 188 233 - 2,647 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 years ended December 31, 2015, 2014, and 2013, we did not recognize a material amount of interest income on impaired loans. During 2009, NBC purchased certain loans that had evidence of credit deterioration since origination, and management has determined that it is probable that NBC will not collect all contractually required principal and interest payments relating to these loans. These loans were purchased at a discount, and this discount has been deemed a non-accretable discount, as it represents management’s estimate of the difference between the contractually required payments at acquisition and the cash flows expected to be collected over the respective lives of the loans. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in cash flows result in a reversal of the provision for loan losses to the extent of prior charges or a reversal of the non-accretable difference, with a positive impact on interest income. Further, any excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loan when there is a reasonable expectation about the amount and timing of such cash flows. The principal balance of the remaining loan was approximately $353,000 and $378,000 as of December 31, 2015 and 2014, respectively, and the non-accretable discount was approximately $71,000 at December 31, 2015 and 2014. The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of December 31, 2015 and 2014 by class of loans. All loans greater than 90 days past due are placed on non-accrual status, excluding factored receivables. For Corporate Billing’s factored receivables, which are commercial trade credit rather than promissory notes, our 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 at 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, in which case the invoice is charged against loans. 30-59 Days 60-89 Days > 90 Days Total December 31, 2015 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial, and agricultural $ 21 - - 21 196,711 196,732 - Factored commercial receivables 5,762 1,595 252 7,609 60,019 67,628 - Real estate - mortgage 1,707 760 911 3,378 878,178 881,556 3,300 Real estate - construction 59 88 - 147 152,715 152,862 283 Consumer 114 - 34 148 20,968 21,116 112 Total $ 7,663 2,443 1,197 11,303 1,308,591 1,319,894 3,695 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 Loans are categorized 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, current economic trends, and other factors. Loans are analyzed individually and classified according to credit risk. This analysis is performed on a continuous basis. The following definitions are used for 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 December 31, 2015 and 2014, and based on the most recent analyses performed, the risk category of loans by class of loans was as follows: December 31, 2015 Pass OAEM Substandard Doubtful Total Commercial, financial, and agricultural $ 193,176 1,509 2,047 - 196,732 Factored commercial receivables 67,628 - - - 67,628 Real estate - mortgage 870,617 2,756 4,882 3,301 881,556 Real estate - construction 152,255 - 324 283 152,862 Consumer 20,260 33 712 111 21,116 Total $ 1,303,936 4,298 7,965 3,695 1,319,894 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

Note 5 - Premises and Equipment

Note 5 - Premises and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	(5) Premises and Equipment Major classifications of premises and equipment as of December 31, 2015 and 2014 were as follows: 2015 2014 Land $ 10,608 $ 11,389 Building and improvements 14,599 12,525 Furniture and equipment 7,012 5,854 Leasehold improvement 6,233 3,045 Construction in process 1,468 1,348 Automobile 19 53 39,939 34,214 Less: accumulated depreciation (8,507 ) (6,654 ) Total premises and equipment, net $ 31,432 $ 27,560 Depreciation expense amounted to approximately $1,316,000, $836,000, and $737,000 in 2015, 2014, and 2013, respectively.

Note 6 - Deposits

Note 6 - Deposits	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Deposit Liabilities Disclosures [Text Block]	(6) Deposits Time deposits greater than or equal to $250,000 totaled approximately $144,756,000 and $85,302,000 as of December 31, 2015 and 2014, respectively. At December 31, 2015, contractual maturities of time deposits were as follows: 2016 $ 201,240 2017 58,540 2018 27,946 2019 13,515 2020 15,735 Total time deposits $ 316,976 As of December 31, 2015, there were no significant deposit relationships. As of December 31, 2014, one customer accounted for approximately $66,411,000 in deposits, or 7% of total deposits. At December 31, 2015, the Company had outstanding brokered certificates of deposit of $38,935,000, with an average weighted interest rate of 0.95%. At December 31, 2014, the Company had outstanding brokered certificates of deposit of $48,935,000, with an average weighted interest rate of 0.81%.

Note 7 - Federal Home Loan Bank

Note 7 - Federal Home Loan Bank Advances and Borrowings	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Federal Home Loan Bank Advances, Disclosure [Text Block]	(7) Federal Home Loan Bank Advances and Borrowings At December 31, 2015 and 2014, the Company had advances outstanding from the FHLB as follows: Call or Advance Interest Basis Current Rate Maturity Conversion Date $ 2,000 Fixed 4.06% February 1, 2019 N/A 15,000 Fixed 1.04% January 26, 2016 N/A 5,000 Fixed 3.96% July 2, 2018 N/A $ 22,000 As of December 31, 2015, the Company had outstanding unfunded standby letters of credit with the FHLB totaling $151,500,000. The Company has pledged under blanket floating liens approximately $889,121,000 and $471,481,000 in residential first mortgage loans, home equity lines of credit, commercial real estate loans, and loans secured by multi-family real estate as security for these advances and letters and possible future advances as of December 31, 2015 and 2014, respectively. The value of the pledged collateral, when using appropriate discount percentages as prescribed by the FHLB, equals or exceeds the advances and unfunded standby letters of credit outstanding. At December 31, 2015, the Company had approximately $105,750,000 in additional borrowing capacity under its borrowing arrangement with the FHLB. The Company had available lines of credit for overnight borrowings totaling $84,600,000 at December 31, 2015.

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	(8) Income Taxes The components of income tax expense for the years ended December 31, 2015, 2014, and 2013 were as follows: 2015 2014 2013 Current $ 3,836 $ 2,607 409 Deferred 874 28 550 Expense of operating loss carryforwards 766 536 1,351 Change in valuation allowance - (12 ) - Total income tax expense $ 5,476 $ 3,159 2,310 The difference between income tax expense and the amount computed by applying the statutory federal income tax rate to income before taxes for the years ended December 31, 2015, 2014, and 2013 is as follows: 2015 2014 2013 Pre-tax income at statutory rate $ 5,831 3,085 2,147 State income tax expense, net 416 224 251 Cash surrender value income (147 ) (83 ) (80 ) Tax-exempt interest (168 ) (65 ) (56 ) Noncontrolling interest (703 ) (174 ) - Merger-related expenses 114 111 - Change in valuation allowance - (12 ) - Other 133 73 48 Total income tax expense $ 5,476 3,159 2,310 The following summarizes the components of deferred taxes at December 31, 2015 and 2014. 2015 2014 Deferred income tax assets: Allowance for loan losses $ 7,347 4,471 Accrued expenses 106 106 Operating loss carryforwards and credits 6,159 7,037 Premises and equipment 826 283 Non-accrual interest income 104 31 Stock-based compensation 1,037 479 Other real estate 38 99 Investment in pass-through entity - 208 Goodwill and intangible assets 235 - Other 540 157 Total gross deferred income tax assets 16,392 12,871 Less valuation allowance - - Net deferred income tax assets 16,392 12,871 Deferred income tax liabilities: Unrealized gains on investment securities available-for-sale 295 455 Prepaid expenses 423 182 Core deposit intangible 1,060 668 Goodwill - 122 Investment in pass-through entity 424 - Leases - - Total gross deferred income tax liabilities 2,202 1,427 Net deferred income tax assets $ 14,190 11,444 As of December 31, 2015, the Company has net operating loss carryforwards totaling approximately $16,882,000 for federal taxes and $11,560,000 for state taxes that will begin to expire in 2030, unless previously utilized. The federal operating loss carryforwards are subject to limitation under Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”), but are expected to be utilized within the carryforward period. A majority of the state net operating loss carryforwards are also subject to limitation under Section 382 of the Code. These net operating losses are also expected to be utilized during the carryforward period.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	(9) Commitments and Contingencies The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Those instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheet. The contract amounts of those instruments reflect the extent of the involvement that the Company has in particular classes of financial instruments. The exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. In most cases, the Company requires collateral or other security to support financial instruments with credit risk. December 31, 2015 2014 Financial instruments whose contract amounts represent credit risk: Commitments to extend credit $ 311,424 $ 182,820 Standby and performance letters of credit $ 10,206 $ 8,085 Commitments to extend credit are agreements to lend to a customer, as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained upon extension of credit, if deemed necessary by the Company, is based on management’s credit evaluation. Collateral held varies but may include unimproved and improved real estate, certificates of deposit, or personal property. Standby and performance letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to local businesses. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Company has entered into operating lease agreements for nine branch locations and one loan production office. Total rent expense for 2015, 2014, and 2013 was approximately $912,000, $445,000, and $457,000, respectively. Future minimum rent on operating leases as of December 31, 2015 is as follows: Year ending December 31, 2016 $ 1,067 2017 892 2018 697 2019 480 2020 483 Thereafter 2,929 Total future minimum lease payments $ 6,548 In the normal course of business, the Company may be named as a defendant in litigation. Some of these matters may claim substantial damages. After consultation with outside legal counsel about existing claims, management believes that resolution of these issues will not result in a material adverse effect on the Company’s financial position or results of operations.

Note 10 - Derivative Financial

Note 10 - Derivative Financial Instruments and Hedging Transactions	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	(1 0 ) Derivative Financial Instruments and Hedging Transactions The Company is exposed to certain risks relating to its ongoing business operations. The primary risk managed by derivative instruments is interest rate risk. Interest rate swaps are used to manage interest rate risk associated with certain of the Company’s fixed-rate loans. The Company has also entered into interest rate swap contracts with certain of its customers. To hedge the associated risk, the Company entered into reciprocal interest rate swap agreements with a third party. ASC 815, Derivatives and Hedging Balance Sheet Notional December 31, 2015 Location Fair Value Amount Interest rate swaps designated as fair value hedges Other Liabilities $ (443 ) 17,516 Interest rate swaps with customers Other Liabilities $ (75 ) 7,648 Reciprocal interest rate swaps Other Assets $ 75 7,648 Balance Sheet Notional December 31, 2014 Location Fair Value Amount Interest rate swaps designated as fair value hedges Other Liabilities $ (417 ) 16,674 Interest rate swaps with customers Other Liabilities $ (7 ) 9,646 Reciprocal interest rate swaps Other Assets $ 7 9,646 During the years ended December 31, 2015 and 2014, the Company recognized losses of approximately $23,000 and $128,000, respectively, related to the ineffective portion of derivatives designated as fair value hedges. During the year ended December 31, 2013, the Company recognized a gain of approximately $16,000 related to the ineffective portion of derivatives designated as fair value hedges. The gains and losses are included in other income in the consolidated statement of earnings.

Note 11 - Employee Benefit Plan

Note 11 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Compensation and Employee Benefit Plans [Text Block]	( 11 ) Employee Benefit Plans Equity Incentive Plan In 2011, the Company adopted the National Commerce Corporation 2011 Equity Incentive Plan (the “2011 Equity Incentive Plan”) to provide a means of enhancing and encouraging the recruitment and retention of individuals on whom the success of the Company depends. The 2011 Equity Incentive Plan provides for the grant of stock options, phantom stock, performance awards, and restricted and unrestricted stock awards. A total of 500,000 shares were reserved for possible issuance under the plan. The Company did not issue any stock options during 2015, 2014, or 2013. During 2015, the Company assumed options to purchase 204,807 shares of the Company’s common stock in the acquisition of Reunion and during 2014 assumed options to purchase 102,586 shares of the Company’s common stock in the acquisition of UGB. A summary of activity in the stock option plan for the years ended December 31, 2015, 2014, and 2013 is presented below: 2015 2014 2013 Weighted Weighted Weighted Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price Outstanding, beginning of year 322,086 $ 17.40 220,500 $ 14.57 220,500 $ 14.57 Granted - - - - - - Assumed 204,807 14.12 102,586 23.45 - - Exercised (47,299 ) 14.21 (1,000 ) 14.57 - - Forfeited - - - - - - Oustanding, end of year 479,594 $ 16.31 322,086 $ 17.40 220,500 $ 14.57 Exercisable, end of year 479,594 $ 16.31 322,086 $ 17.40 220,500 $ 14.57 The options outstanding and exercisable at December 31, 2015 had a weighted average remaining contractual life of approximately five years. As of December 31, 2015, there was no unrecognized compensation expense, as all stock options previously granted by the Company immediately vested at the time of the grant, and the assumed options vested at the date of acquisition. No compensation expense related to stock options was recognized in 2015, 2014, or 2013. During 2015, 2014, and 2013, the Company granted certain key employees and other individuals performance share awards under the 2011 Equity Incentive Plan. The awards vest over four years, and the number of shares ultimately awarded may be either fixed or variable, depending on the employee to whom the award is granted. Some grants vest over time, and the ultimate payout is fixed. Other awards are based on factors such as loan production and the Company’s performance relative to peers over time, using metrics such as net income and asset quality. The Company records total compensation expense equal to the amount of shares that it expects to pay out at the end of the award period over the associated vesting period. The Company recognized $680,000, $358,000, and $293,000 in compensation expense related to performance share awards during 2015, 2014, and 2013, respectively. As of December 31, 2015, there was approximately $1,063,000 of unrecorded compensation related to the performance share awards. Defined Contribution Plan The Company sponsors a 401(k) savings plan under which eligible employees may choose to contribute up to 15% of salary on a pre-tax or after-tax basis, subject to certain limits imposed by the Internal Revenue Service. Effective January 1, 2013, the Company amended the plan to include a matching employer contribution equal to 50% of the first 3% deferred by eligible participants. During 2015, 2014, and 2013, the Company recognized matching contribution expense of approximately $208,000, $119,000, and $142,000, respectively.

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	(12) Related Party Transactions The Company conducts transactions with directors and executive officers, including companies in which they have a beneficial interest, in the normal course of business. It is the Company’s policy to comply with federal regulations that require that loan and deposit transactions with directors and executive officers be made on substantially the same terms as those prevailing at the time for comparable loans made to and deposits received from other persons. At December 31, 2015 and 2014, deposits from directors, executive officers, and their related interests aggregated approximately $15,517,000 and $24,746,000, respectively. These deposits were taken in the normal course of business at market interest rates. The following is a summary of activity for related party loans for 2015: Balance at December 31, 2014 $ 2,837 New loans 2 Repayments (464 ) Changes in related parties 3,529 Balance at December 31, 2015 $ 5,904

Note 13 - Shareholders' Equity

Note 13 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	(13) Shareholders’ Equity In connection with the Company’s formation, 247,500 warrants for shares of the Company’s common stock were issued to the Company’s organizers. The warrants were issued at $20 per share and vested evenly over a five-year period. The warrants were exercisable for a period of ten years following issuance, but generally no later than three months after a holder ceased to serve as a director. A total of 30,000 warrants were exercised during 2014, leaving no warrants outstanding and exercisable. In connection with the Company’s entry into the Vero Beach, Florida market area, the Company sold 163,485 shares of common stock at $18.35 per share in a private placement that was completed on August 8, 2014. The sale of common stock raised $2,972,000, net of offering expenses of $28,000. In April 2014, the Company reincorporated in the State of Delaware. As a result of this reincorporation, the par value of the Company’s stock was changed from $1.00 per share to $0.01 per share. Additionally, all outstanding non-voting common shares were converted into common voting shares, and fractional shares (totaling 17.5 shares) were cashed out. Other than the cash-out of fractional shares, the reincorporation had no impact on total shares outstanding or total equity of the Company. During February 2015, the Company’s stockholders approved a proposal to increase the total number of authorized common shares of the Company’s common stock from 12,500,000 to 30,000,000. On March 18, 2015, the Company sold 1,642,000 shares of common stock at $19.50 per share 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.”

Note 14 - Regulatory Matters

Note 14 - Regulatory Matters	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Regulatory Capital Requirements under Banking Regulations [Text Block]	(14) Regulatory Matters Banking regulations limit the amount of dividends that the Bank may pay without prior approval of the regulatory authorities. These restrictions are based on the level of regulatory classified assets, the prior years’ net earnings, and the ratio of equity capital to total assets. The Bank is currently allowed to pay dividends to the Company, subject to safety and soundness requirements and other limitations imposed by law and federal regulatory authorities. The Company and the Bank are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the financial statements. Under the regulatory framework for capital adequacy and prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the assets, liabilities, and certain off-balance sheet items, as calculated under regulatory accounting practices. The capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. In July 2013, the Federal Reserve and the OCC issued final rules implementing the Basel III regulatory capital framework, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. The final rules took effect for the Company and the Bank on January 1, 2015, subject to a transition period for certain parts of the rules. The rules revise the minimum capital requirements and adjust the prompt corrective action thresholds applicable to financial institutions under the agencies’ jurisdiction. The rules revise the regulatory capital elements, add a new common equity Tier 1 capital ratio, increase the minimum Tier 1 capital ratio requirements, and implement a new capital conservation buffer. The rules also permit certain banking organizations to retain, through a one-time election, the existing treatment for accumulated other comprehensive income. The Company and Bank have made the election to retain the existing treatment for accumulated other comprehensive income. The rules are intended to provide an additional measure of a bank’s capital adequacy by assigning weighted levels of risk to asset categories. Banks are also required to systematically maintain capital against such “off-balance sheet” activities as loans sold with recourse, loan commitments, guarantees, and standby letters of credit. These guidelines are intended to strengthen the quality of capital by increasing the emphasis on common equity and restricting the amount of loan loss reserves and other forms of equity, such as preferred stock, that may be included in capital. Certain items, such as goodwill and other intangible assets, are deducted from total capital in arriving at the various regulatory capital measures, such as common equity Tier 1 capital, Tier 1 capital, and total risk-based capital. As of December 31, 2015 and 2014, the Bank was well-capitalized under the regulatory framework for prompt corrective action. Under the current regulatory guidelines, banks must meet minimum capital adequacy levels based on both total assets and risk-adjusted assets. All banks are required to maintain a minimum ratio of total capital to risk-weighted assets of 8%, a minimum ratio of Tier 1 capital to risk-weighted assets of 6%, a minimum ratio of common equity Tier 1 capital to risk-weighted assets of 4.5%, and a minimum ratio of Tier 1 capital to average assets (leverage ratio) of 4%. Adherence to these guidelines has not had an adverse impact on us. The actual year-end capital amounts (in thousands) and ratios of the Company, the Bank, and United (for 2014) are also presented in the table below. United’s ratios are not presented as of December 31, 2015, as it was merged into NBC on February 28, 2015. (Dollars in thousands) Actual For Capital Adequacy Purposes To Be Well-Capitalized Under Prompt Corrective Action Provisions As of December 31, 2015 Amount Ratio Amount Ratio Amount Ratio Total Capital (to Risk-Weighted Assets) NCC $ 161,023 11.91 % $ 108,178 8.00 % N/A N/A NBC $ 151,386 11.21 % $ 108,085 8.00 % $ 135,106 10.00 % Tier 1 Capital (to Risk-Weighted Assets) NCC $ 151,181 11.18 % $ 81,134 6.00 % N/A N/A NBC $ 141,544 10.48 % $ 81,064 6.00 % $ 108,085 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) NCC $ 151,181 11.18 % $ 60,850 4.50 % N/A N/A NBC $ 141,544 10.48 % $ 60,798 4.50 % $ 87,819 6.50 % Tier 1 Capital (to Average Assets) NCC $ 151,181 9.68 % $ 62,501 4.00 % N/A N/A NBC $ 141,544 9.05 % $ 62,575 4.00 % $ 78,219 5.00 % As of December 31, 2014 Total Capital (to Risk-Weighted Assets) NCC $ 106,289 11.75 % $ 72,367 8.00 % N/A N/A NBC $ 84,148 11.42 % $ 58,948 8.00 % $ 73,685 10.00 % United $ 18,731 11.31 % $ 13,249 8.00 % $ 16,561 10.00 % Tier 1 Capital (to Risk-Weighted Assets) NCC $ 96,487 10.66 % $ 36,205 4.00 % N/A N/A NBC $ 74,927 10.16 % $ 29,499 4.00 % $ 44,248 6.00 % United $ 18,731 11.31 % $ 6,625 4.00 % $ 9,937 6.00 % Tier 1 Capital (to Average Assets) NCC $ 96,487 10.68 % $ 36,137 4.00 % N/A N/A NBC $ 74,927 8.57 % $ 34,972 4.00 % $ 43,715 5.00 % United $ 18,731 8.60 % $ 8,712 4.00 % $ 10,890 5.00 % As of December 31, 2013 Total Capital (to Risk-Weighted Assets) NCC $ 92,718 15.83 % $ 46,847 8.00 % N/A N/A NBC $ 91,918 15.71 % $ 46,803 8.00 % $ 58,504 10.00 % United $ 21,681 13.05 % $ 13,291 8.00 % $ 16,614 10.00 % Tier 1 Capital (to Risk-Weighted Assets) NCC $ 85,376 14.58 % $ 23,423 4.00 % N/A N/A NBC $ 84,583 14.46 % $ 23,402 4.00 % $ 35,103 6.00 % United $ 19,609 11.81 % $ 6,641 4.00 % $ 9,962 6.00 % Tier 1 Capital (to Average Assets) NCC $ 85,376 12.18 % $ 28,043 4.00 % N/A N/A NBC $ 84,583 12.07 % $ 28,042 4.00 % $ 35,053 5.00 % United $ 19,609 9.23 % $ 8,498 4.00 % $ 10,622 5.00 %

Note 15 - Fair Value Measuremen

Note 15 - Fair Value Measurements and Disclosures	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	(15) 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 on quoted prices for identical instruments traded in active markets. Level 2 – Valuation is based on 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 the 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, for cash, due from banks, interest-bearing deposits, and federal funds sold, the carrying amount is a reasonable estimate of fair value. Investment Securities Securities available-for-sale are recorded at fair value on a recurring basis. Fair value measurements for available-for-sale securities and held-to-maturity securities are based on 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. 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, if a loan is considered impaired, then 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 December 31, 2015 and 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 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 FHLB 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 value of the interest rate swaps is determined 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 itself or the counterparty. However, as of December 31, 2015 and 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 December 31, 2015 and 2014. December 31, 2015 Level 1 Level 2 Level 3 Total Mortgage-backed securities $ - 48,726 - 48,726 Municipal securities - 4,679 - 4,679 Total investment securities available-for-sale $ - 53,405 - 53,405 Derivative assets $ - 258 - 258 Derivative liabilities $ - 518 - 518 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 Total investment securities available-for-sale $ 1,501 33,431 - 34,932 Derivative assets $ - 105 - 105 Derivative liabilities $ - 425 - 425 Assets 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 GAAP. These include assets that are measured at the lower of cost or market 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 December 31, 2015 and 2014. December 31, 2015 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ - - 3,965 3,965 Impaired loans - - 3,695 3,695 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 December 31, 2015 and 2014 were as follows: Carrying Estimated Fair Value December 31, 2015 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 212,457 212,457 - - Investment securities held-to-maturity 27,458 - 27,843 - Investment securities available-for-sale 53,405 - 53,405 - Other investments 6,235 - 6,235 - Loans, net 1,309,572 - 1,309,547 3,695 Mortgage loans held-for-sale 15,020 - 15,020 - Bank-owned life insurance 27,223 - 27,223 - Derivative assets 258 - 258 - Liabilities: Deposits 1,514,458 - 1,479,746 - Federal Home Loan Bank advances 22,000 - 22,405 - Derivative liabilities 518 - 518 - 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 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.

Note 16 - National Commerce Cor

Note 16 - National Commerce Corporation (Parent Company Only) Financial Information	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	(1 6 ) National Commerce Corporation (Parent Company Only) Financial Information Balance Sheets December 31, 2015 and 2014 2015 2014 Assets Cash and due from banks $ 7,009 829 Investment in sudsidiaries 207,402 133,909 Other assets 2,427 1,557 Total assets $ 216,838 136,295 Liabilities and Shareholders' Equity Other liabilities $ 202 134 Total liabilities 202 134 Commitments and contingencies Shareholders' equity: Common stock 108 75 Additonal paid-in capital 202,456 131,455 Retained earnings (deficit) 6,152 (3,453 ) Accumulated other comprehensive income 548 845 Total shareholders' equity attributable to National Commerce Corporation 209,264 128,922 Noncontrolling interest 7,372 7,239 Total shareholders' equity 216,636 136,161 Total liabilities and shareholders' equity $ 216,838 136,295 Statements of Earnings For the Years Ended December 31, 2015, 2014, and 2013 2015 2014 2013 Income $ - - - Other expense 1,273 458 123 Total expenses 1,273 458 123 Loss before equity in undistributed earnings of subsidiaries (1,273 ) (458 ) (123 ) Equity in undistributed earnings of subsidiaries 10,512 5,764 4,079 Income tax benefit 366 97 50 Net earnings $ 9,605 5,403 4,006 Statements of Cash Flows For the Years Ended December 31, 2015, 2014 and 2013 2015 2014 2013 Cash flows from operating activities: Net earnings $ 9,605 5,403 4,006 Adjustments to reconicle net earnings to net cash used by operating activities Equity in undistributed earnings of subsidiaries (10,512 ) (5,764 ) (4,079 ) Depreciation 2 1 - Deferred income tax expense (benefit) 1 162 (81 ) Share-based expense 140 - - Change in other assets (352 ) (285 ) - Change in other liabilities 69 121 10 Net cash used by operating activities (1,047 ) (362 ) (144 ) Cash flows from investing activities: Capital injection in subsidiaries (20,250 ) - - Cash from merger of subsidiary 600 - - Proceeds from sale of fixed assets 31 - - Cash paid in acquistion (including offering expenses) (7,588 ) (3,201 ) - Net cash used by investing activites (27,207 ) (3,201 ) - Cash flows from financing activities: Proceeds from stock offerings, net of offering expenses of $732 and $28 in 2015 and 2014, respectively 33,762 2,972 - Proceeds from exercise of stock options and warrants 672 615 - Net cash provided by financing activities 34,434 3,587 - Net change in cash 6,180 24 (144 ) Cash and cash equivalents at beginning of the period 829 805 949 Cash and cash equivalents at end of the period $ 7,009 829 805

Note 17 - Segment Reporting

Note 17 - Segment Reporting	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	(17) Segment Reporting The Company’s three reportable segments represent distinct product lines and are viewed separately for strategic planning purposes and internal reporting. The 2014 totals include the receivable factoring results for four months, as NBC acquired CBI on August 29, 2014. There are no amounts to report for this segment during 2013. 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 For the Twelve Months Ended December 31, 2015 Interest income $ 44,072 385 12,400 (2,012 ) 54,845 Interest expense 4,670 126 2,012 (2,012 ) 4,796 Net interest income 39,402 259 10,388 - 50,049 Provision for loan and lease losses 1,158 - (45 ) - 1,113 Noninterest income 2,340 6,070 49 - 8,459 Noninterest expense 29,741 5,278 5,226 - 40,245 Net earnings before tax and noncontrolling interest 10,843 1,051 5,256 - 17,150 Income tax expense 3,866 399 1,211 - 5,476 Noncontrolling interest - - (2,069 ) - (2,069 ) Net earnings atributable to National Commerce Corporation $ 6,977 652 1,976 - 9,605 Total assets as of December 31, 2015 $ 1,718,807 15,020 90,464 (60,922 ) 1,763,369 For the Twelve Months Ended December 31, 2014 Interest income $ 27,144 410 4,345 (557 ) 31,342 Interest expense 2,746 123 731 (731 ) 2,869 Net interest income 24,398 287 3,614 174 28,473 Provision for loan and lease losses - - 804 174 978 Noninterest income 811 4,199 22 - 5,032 Noninterest expense 18,048 3,681 1,724 - 23,453 Net earnings before tax and noncontrolling interest 7,161 805 1,108 - 9,074 Income tax expense 2,627 306 226 - 3,159 Noncontrolling interest - - (512 ) - (512 ) Net earnings atributable to National Commerce Corporation $ 4,534 499 370 - 5,403 Total assets as of December 31, 2014 $ 1,099,191 9,329 105,330 (75,424 ) 1,138,426 For the Twelve Months Ended December 31, 2013 Interest income $ 22,893 419 - - 23,312 Interest expense 2,471 142 - - 2,613 Net interest income 20,422 277 - - 20,699 Provision for loan and lease losses - - - - - Noninterest income 617 4,685 - - 5,302 Noninterest expense 15,819 3,866 - - 19,685 Net earnings before tax and noncontrolling interest 5,220 1,096 - - 6,316 Income tax expense 1,894 416 - - 2,310 Noncontrolling interest - - - - - Net earnings atributable to National Commerce Corporation $ 3,326 680 - - 4,006 0 0 Total assets as of December 31, 2013 $ 784,622 7,159 - - 791,781 (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 federal funds rate plus 2.5%.

Note 18 - Goodwill and Intangib

Note 18 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	(18) Goodwill and Intangible Assets Goodwill During 2015, the Company recorded goodwill of $20,639,000 associated with the Reunion acquisition. During 2014, the Company recorded goodwill of $23,115,000 associated with the CBI acquisition and $5,719,000 in connection with the UGB acquisition. Changes to the carrying amount of goodwill during 2015 are provided in the following table. Balance, December 31, 2014 $ 28,834 Acquisition of Reunion 20,639 Adjustments to goodwill 1,213 Balance, December 31, 2015 $ 50,686 The adjustments to goodwill made during 2015 resulted from revaluation of certain loans, write-down of fixed assets, prepaid assets, land and income tax-related accounts acquired through the acquisition of UGB. The adjustments were made as additional information that existed at the time of the acquisition was reviewed and determined to affect the recorded fair value of certain loans, fixed assets, prepaid assets, and income tax-related accounts. Net of deferred taxes, these adjustments resulted in a $1,571,000 increase to goodwill recorded in connection with the UGB acquisition. In addition to these adjustments, the goodwill recorded in the CBI acquisition was adjusted due to information regarding the tax treatment of certain deferred revenue. This adjustment reduced recorded goodwill in the CBI acquisition by $358,000. These adjustments to goodwill had no impact on net earnings or shareholders’ equity of the Company during 2015. Intangible Assets In addition to the goodwill recorded for Reunion and UGB, the Company recorded core deposit intangible assets of $1,539,000 and $1,776,000, respectively. The core deposit intangible asset for each acquisition will be amortized using an accelerated method over seven years. The aggregate amount of amortization expense for intangible assets during 2015 and 2014 was $508,000 and $19,000, respectively. A summary of core deposit intangible assets as of December 31, 2015 and 2014 is set forth below. December 31, 2015 2014 Gross carrying amount $ 3,315 1,776 Less: accumulated amortization (527 ) (19 ) Net carrying amount $ 2,788 1,757 The estimated amortization expense for each of the next five years is as follows: 2016 $ 753 2017 635 2018 517 2019 398 2020 280 Thereafter 205 Total amortization expense $ 2,788

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements include the accounts of National Commerce Corporation (the “Company”) and its wholly-owned banking subsidiary, National Bank of Commerce (“NBC” or the “Bank”) and wholly-owned non-banking subsidiary, National Commerce Risk Management, Inc., a captive insurance company used to insure certain corporate risks. The consolidated financial statements also include the accounts of NBC’s majority-owned subsidiary, CBI Holding Company, LLC (“CBI”), which owns Corporate Billing, LLC (“Corporate Billing”). Corporate Billing is 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. The Bank provides a full range of commercial and consumer banking services throughout Alabama and in central and northeast Florida. NBC is primarily regulated by the Office of the Comptroller of Currency (“OCC”) and undergoes periodic examinations by the OCC. The Company is regulated by the Board of Governors of the Federal Reserve System (the “Federal Reserve”) and is also subject to periodic examinations by the Federal Reserve. During 2015, the Company’s banking subsidiary, United Legacy Bank, was merged with and into NBC. The Company’s non-banking subsidiary, RBCF Holdings, Inc., was dissolved and its assets contributed to NBC. This non-banking subsidiary was a former subsidiary of United Group Banking Company of Florida, Inc. and was formed to hold certain nonperforming loans. The accounting principles followed by the Company and the method of applying these principles conform with accounting principles generally accepted in the United States of America (“GAAP”) and with general practices within the banking industry. In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts in the consolidated financial statements. Actual results could differ significantly from those estimates. Material estimates common to the banking industry that are particularly susceptible to significant change in the near term include, but are not limited to, the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and valuation allowances associated with the realization of deferred tax assets, which are based on future taxable income.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash equivalents include amounts due from banks, interest-bearing deposits with the Federal Reserve Bank of Atlanta (“FRB”), Federal Home Loan Bank (“FHLB”) and correspondent banks, and federal funds sold. Generally, federal funds are sold for one-day periods. The Company is required to maintain certain average reserve balances with the FRB or in cash. At December 31, 2015 and 2014, the Company’s reserve requirement was approximately $12,218,000 and $2,436,000, respectively.
Marketable Securities, Policy [Policy Text Block]	Investment Securities The Company classifies its securities in one of three categories: trading, available-for-sale, or held-to-maturity. Trading securities are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities that the Company has the ability and intent to hold until maturity. All securities not included in trading or held-to-maturity are classified as available-for-sale. At December 31, 2015, securities classified as held-to-maturity totaled $27,458,000, and available-for-sale securities totaled $53,405,000. At December 31, 2014, all securities were classified as available-for-sale. Available-for-sale securities are recorded at fair value. Held-to-maturity securities are recorded at cost, adjusted for the amortization or accretion of premiums or discounts. Unrealized holding gains and losses, net of the related tax effect, on securities available-for-sale are excluded from earnings and are reported as a separate component of shareholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Management evaluates investment securities for other-than-temporary impairment on a quarterly basis. A decline in the market value of any investment below cost that is deemed other-than-temporary is charged to earnings for the decline in value deemed to be credit-related, and a new cost basis in the security is established. The decline in value attributed to non-credit-related factors is recognized in other comprehensive income. Premiums and discounts are amortized or accreted over the life of the related securities as adjustments to the yield. Realized gains and losses are included in earnings and are derived using the specific identification method for determining the cost of securities sold.
Other Investments [Policy Text Block]	Other Investments Other investments include FRB stock, FHLB stock and other investments that do not have a readily determinable market value. These investments are carried at cost, which approximates fair value.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Loans and Allowance for Loan Losses Loans are stated at the principal amount outstanding, net of the allowance for loan losses. Interest on loans is calculated by using the simple interest method on daily balances of the principal amount outstanding. Nonrefundable loan fees and costs incurred for loans are deferred and recognized in income over the life of the loans. A loan is considered impaired when, based on current information and events, it is probable that all amounts due according to the contractual terms of the loan agreement 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 of the loan if the loan is collateral-dependent. Accrual of interest is discontinued on a loan when management believes, after considering economic and business conditions and collection efforts, that the borrower's financial condition is such that collection of interest is doubtful. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is charged to interest income on loans. Generally, payments on nonaccrual loans are applied to principal. When a borrower has demonstrated the capacity to service the debt for a reasonable period of time, management may elect to resume the accrual of interest on the loan. The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged against the allowance for loan losses when management believes that the collectibility of the principal is unlikely. The allowance represents an amount that, in management’s judgment, will be adequate to absorb probable losses on existing loans that may become uncollectible. Management’s judgment in determining the adequacy of the allowance is based on evaluations of the collectibility of loans. These evaluations take into consideration such factors as changes in the nature and volume of the loan portfolio, current economic conditions that may affect the borrower’s ability to pay, overall portfolio quality, and review of specific problem loans. Management believes that the allowance for loan losses is adequate. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions. In addition, various regulatory agencies, as an integral part of their examination processes, periodically review the Company’s allowance for loan losses. Such agencies may require the Company to recognize additions to the allowance based on judgments different than those of management.
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company (i.e., put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership), (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Finance, Loan and Lease Receivables, Held-for-sale, Policy [Policy Text Block]	Mortgage Loans Held-for-Sale Mortgage loans held-for-sale are carried at the lower of aggregate cost or estimated market value. Gains and losses on mortgage loans held-for-sale are included in the determination of income for the period in which the sales occur. At December 31, 2015 and 2014, the cost of mortgage loans held-for-sale approximates the market value.
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation. Major additions and improvements are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the life of the respective assets are expensed currently. When property is retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and the resulting gain or loss, if any, is recognized. Depreciation expense is computed using the straight-line method over the following estimated useful lives: Useful Life (in years) Building and improvements 10 - 40 Furniture and equipment 5 - 10 Leasehold improvements 18 Computer equipment 3
Other Real Estate Owned and Repossessed Assets [Policy Text Block]	Other Real Estate and Repossessed Assets Other real estate represents properties acquired through or in lieu of loan foreclosure and is initially recorded at fair value less estimated disposal costs. Costs of improvements are capitalized, whereas costs relating to holding other real estate and valuation adjustments are expensed. Revenue and expenses from operations and changes in the valuation allowance are included in net expenses from other real estate.
Business Combinations Policy [Policy Text Block]	Business Combinations The Company accounts for business combinations under the acquisition method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of the net assets purchased in business combinations. Goodwill is required to be tested annually for impairment or whenever events occur that may indicate that the recoverability of the carrying amount is not probable. In the event of an impairment, the amount by which the carrying amount exceeds the fair value is charged to earnings. The Company performs its annual test of impairment in the fourth quarter of each year. Intangible assets consist of core deposit premiums acquired in connection with business combinations and are based on the established value of acquired customer deposits. The core deposit premium is initially recognized based on a valuation performed as of the consummation date and is amortized over an estimated useful life of three to ten years. Amortization periods are reviewed annually in connection with the annual impairment testing of goodwill.
Loans and Leases Receivable, Origination Fees, Discounts or Premiums, and Direct Costs to Acquire Loans Policy [Policy Text Block]	Purchased Loans Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date. When the loans have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments, the difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the non-accretable difference. The Company must estimate expected cash flows at each reporting date. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in expected cash flows result in a reversal of the provision for loan losses to the extent of prior provisions and an adjustment to accretable discount if no prior provisions have been made. This increase in accretable discount has a positive impact on interest income. In addition, purchased loans without evidence of credit deterioration are also handled under this method.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In the event that the future tax consequences of differences between the financial reporting bases and the tax bases of the assets and liabilities result in deferred tax assets, an evaluation of the probability of realizing the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company currently evaluates income tax positions judged to be uncertain. A loss contingency reserve is accrued if: (i) it is probable that the tax position will be challenged, (ii) it is probable that the future resolution of the challenge will confirm that a loss has been incurred, and (iii) the amount of such loss can be reasonably estimated.
Derivative Instruments and Hedging Activities [Policy Text Block]	Derivative Financial Instruments and Hedging Activities In the normal course of business, the Company enters into derivative contracts to manage interest rate risk by modifying the characteristics of the related balance sheet instruments in order to reduce the adverse effect of changes in interest rates. All derivatives are recognized on the balance sheet at their value in accordance with ASC 815, Accounting for Derivative Instruments and Hedging Activities The Company formally documents all relationships between hedging instruments and hedged items, as well as its risk-management objective and strategy for undertaking various hedged transactions. This process includes linking all derivatives that are designated as fair value hedges to specific assets and liabilities on the balance sheet. The Company also formally assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values of hedged items. When it is determined that a derivative is not highly effective as a hedge, the Company discontinues hedge accounting prospectively, as discussed below. The Company discontinues hedge accounting prospectively when (a) it is determined that the derivative is no longer effective in offsetting changes in the fair value of a hedged item; (b) the derivative expires or is sold, terminated, or exercised; (c) a hedged firm commitment no longer meets the definition of a firm commitment; or (d) management determines that designation of the derivative as a hedge instrument is no longer appropriate. When hedge accounting is discontinued because it is determined that the derivative no longer qualifies as an effective fair value hedge, the derivative will continue to be carried on the balance sheet at its fair value, and the hedged asset or liability will no longer be adjusted for changes in fair value. When hedge accounting is discontinued because the hedged item no longer meets the definition of a firm commitment, the derivative will continue to be carried on the balance sheet at its fair value, and any asset or liability that was recorded pursuant to recognition of the firm commitment will be removed from the balance sheet and recognized as a gain or loss in current-period earnings. In all other situations in which hedge accounting is discontinued, the derivative will be carried at its fair value on the balance sheet, with changes in its fair value recognized in current-period earnings.
Mortgage Banking Derivatives Policy [Policy Text Block]	Mortgage Banking Derivative Commitments In connection with its mortgage banking activities, the Company enters into loan commitments to fund residential mortgage loans at specified interest rates and within a specified period of time, generally up to 60 days from the time of the rate lock. A loan commitment related to a loan that will be held for sale upon funding is a derivative instrument under ASC 815, which must be recognized at fair value on the consolidated balance sheet in other assets and other liabilities, with changes in its value recorded in income from mortgage banking operations. To hedge the exposure of changes in interest rates impacting the fair value of loans held for sale and related loan commitments, the Company typically enters into forward sales commitments with its secondary market investors at the time that a loan commitment is granted to lock in the ultimate sale and price of the loan. These commitments are generally on a best-efforts basis. Accordingly, our sales commitment derivative instruments are not considered material. As of December 31, 2015 and 2014, the fair value of the Company’s interest rate lock commitment derivatives was approximately $184,000 and $98,000, respectively, and is included in other assets in the accompanying consolidated balance sheets. The Company recognized income relating to interest rate lock commitment derivatives of $86,000, $18,000, and $79,000 during the years ended December 31, 2015, 2014, and 2013, respectively. These amounts are included in mortgage origination and fee income in the consolidated statements of earnings.
Compensation Related Costs, Policy [Policy Text Block]	Stock-Based Compensation The Company accounts for its stock-based compensation plans using a fair value-based method of accounting, whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period.
Accumulated Other Comprehensive Income Policy [Policy Text Block]	Accumulated Other Comprehensive Income At December 31, 2015, 2014, and 2013, accumulated other comprehensive income consisted of net unrealized gains on investment securities available-for-sale.
Earnings Per Share, Policy [Policy Text Block]	Net Earnings per Common Share Basic earnings per common share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the year. Diluted earnings per common share is 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 are excluded from the diluted earnings per share computation and totaled approximately 5,000 and 30,000 during 2014 and 2013, respectively. During 2015, there were no anti-dilutive potential common shares. The reconciliation of the components of basic and diluted earnings per share is as follows: 2015 2014 2013 Net earnings available to common shareholders $ 9,605 5,403 4,006 Weighted average common shares outstanding 9,238,784 5,888,862 5,730,114 Dilutive effect of stock options 60,823 19,266 6,511 Dilutive effect of directors' deferred shares 10,398 - - Dilutive effect of performance share awards 85,736 52,071 27,660 Diluted common shares 9,395,741 5,960,199 5,764,285 Basic earnings per common share $ 1.04 0.92 0.70 Diluted earnings per common share $ 1.02 0.91 0.69
Reclassifications Policy [Policy Text Block]	Reclassifications Certain 2014 and 2013 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.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In June 2014, the FASB issued ASU 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved After the Requisite Service Period. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In August 2015, the FASB issued ASU 2015-15 , Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements: Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting, In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments In January 2016, the FASB issued ASU 2016-1, Financial Instruments Overall (Topic 825): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). Leases

Note 1 - Summary of Significa29

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Property Plant and Equipment Useful Life [Table Text Block]	Useful Life (in years) Building and improvements 10 - 40 Furniture and equipment 5 - 10 Leasehold improvements 18 Computer equipment 3
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2015 2014 2013 Net earnings available to common shareholders $ 9,605 5,403 4,006 Weighted average common shares outstanding 9,238,784 5,888,862 5,730,114 Dilutive effect of stock options 60,823 19,266 6,511 Dilutive effect of directors' deferred shares 10,398 - - Dilutive effect of performance share awards 85,736 52,071 27,660 Diluted common shares 9,395,741 5,960,199 5,764,285 Basic earnings per common share $ 1.04 0.92 0.70 Diluted earnings per common share $ 1.02 0.91 0.69

Note 2 - Business Combinations

Note 2 - Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	As Recorded By Reunion Fair Value Adjustments As Recorded By the Company Cash and cash equivalents $ 3,136 - 3,136 Investment securities 19,261 (135 ) a 19,126 Loans 265,492 (7,078 ) b 258,414 Allowance for loan losses 2,429 (2,429 ) c - Net loans 263,063 (4,649 ) 258,414 Premises and equipment, net 3,922 - 3,922 Core deposit intangible - 1,539 d 1,539 Bank-owned life insurance 4,098 - 4,098 Other real estate and repossessions 92 - 92 Other assets 21,371 (2,003 ) e 19,368 Total Assets $ 314,943 (5,248 ) 309,695 - Non-interest bearing $ 80,382 - 80,382 Interest-bearing 196,957 320 f 197,277 Total Deposits 277,339 320 277,659 Other liabilities 10,561 (1,084 ) e 9,477 Total Liabilities 287,900 (764 ) 287,136 - Net identifiable assets acquired over liabilities assumed 27,043 (4,484 ) 22,559 Goodwill - 20,639 20,639 Net assets acquired over liabilities assumed $ 27,043 16,155 43,198 Consideration: Shares of common stock issued 1,339,129 Estimated value per share of the Company's stock $ 25.11 Fair value of Company stock issued 33,626 Cash paid for shares and in lieu of fractional shares 7,369 Value of assumed stock options 2,203 Fair value of total consideration transferred $ 43,198 Assets: Cash and cash equivalents $ 2,233 Factored receivables 81,559 Premises and equipment, net 444 Other assets 157 Goodwill 23,115 Total assets 107,508 Liabilities: Other liabilities 6,592 Note payable 77,801 Total liabilities 84,393 Non-controlling interest 6,934 Purchase price $ 16,181 As Recorded Fair Value As Recorded By UGB Adjustments By the Company Cash and cash equivalents $ 37,072 - 37,072 Investment securities 26,376 (966 ) a 25,410 Loans 154,334 (4,408 ) b 149,926 Allowance for loan losses 2,162 (2,162 ) c - Net loans 152,172 (2,246 ) 149,926 Premises and equipment, net 8,292 648 d 8,940 Core deposit intangible - 1,776 e 1,776 Bank-owned life insurance 2,151 - 2,151 Other real estate and repossessions 818 (260 ) f 558 Other assets 7,269 125 g 7,394 Total Assets $ 234,150 (923 ) 233,227 - Non-interest bearing $ 50,007 - 50,007 Interest-bearing 150,539 - 150,539 Total Deposits 200,546 - 200,546 FHLB advances 4,865 9 h 4,874 Other liabilities 217 - 217 Total Liabilities 205,628 9 205,637 - Net identifiable assets acquired over liabilities assumed 28,522 (932 ) 27,590 Goodwill - 5,719 5,719 Net assets acquired over liabilities assumed $ 28,522 4,787 33,309 Consideration: Shares of common stock issued 1,617,027 Estimated value per share of the Company's stock $ 18.72 Fair value of Company stock issued 30,271 Cash paid for shares and in lieu of fractional shares 2,954 Value of assumed stock options 84 Fair value of total consideration transferred $ 33,309
Business Acquisition, Pro Forma Information [Table Text Block]	For The Year Ended December 31, 2015 2014 Net interest income - pro forma (unaudited) $ 58,708 $ 52,022 Net earnings - pro forma (unaudited) $ 10,727 $ 8,961 Diluted earnings per common share - (unaudited) $ 1.02 $ 1.01
Schedule of Loans Acquired [Table Text Block]	Reunion Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Commercial, financial, and agricultural $ 296 36,601 36,897 Real estate - mortgage 4,717 188,648 193,365 Real estate - construction 116 23,931 24,047 Consumer 34 4,071 4,105 Total $ 5,163 253,251 258,414 UGB Acquired Impaired Loans Acquired Performing Loans Total Acquired Loans Commercial, financial, and agricultural $ 929 22,274 23,203 Real estate - mortgage 6,844 105,361 112,205 Real estate - construction 918 7,377 8,295 Consumer 336 5,887 6,223 Total $ 9,027 140,899 149,926
Summary of Purchased Impaired Loan Acquired [Table Text Block]	Reunion UGB Contractually required principal and interest payments $ 9,348 $ 11,956 Non-accretable difference 4,185 2,929 Cash flows expected to be collected 5,163 9,027 Accretable discount - - Fair value of loans acquired with a deterioration of credit quality $ 5,163 $ 9,027
Certain Loans Acquired in Transfer not Accounted for as Debt Securities Accretable Yield [Table Text Block]	2015 2014 Balance, beginning of year $ 1,467 $ - Acquisition of UGB - 1,480 Purchase adjustments to UGB accretable yield 314 - Acquisition of Reunion 2,627 - Accretion (743 ) (13 ) Net transfers from non-accretable difference to accretable yield 394 - Balance, end of year $ 4,059 $ 1,467

Note 3 - Investment Securities

Note 3 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Held-to-maturity Securities [Table Text Block]	Held-to-Maturity Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair December 31, 2015 Cost Gains Losses Value Mortgage-backed securities $ 6,097 - 16 6,081 Municipal securities 21,361 439 38 21,762 Total held-to-maturity securities $ 27,458 439 54 27,843
Available-for-sale Securities [Table Text Block]	Available-for-Sale Securities Gross Gross Estimated Amortized Unrealized Unrealized Fair December 31, 2015 Cost Gains Losses Value Mortgage-backed securities $ 48,155 758 187 48,726 Municipal securities 4,407 273 1 4,679 Total available-for-sale securities $ 52,562 1,031 188 53,405 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 Total available-for-sale securities $ 33,632 1,417 117 34,932
Schedule of Unrealized Loss on Investments [Table Text Block]	Held-to-Maturity Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2015 Value Losses Value Losses Value Losses Mortgage-backed securities $ 3,960 16 - - 3,960 16 Municipal securities 1,996 38 - - 1,996 38 Total held-to-maturity securities $ 5,956 54 - - 5,956 54 Available-for-Sale Securities Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2015 Value Losses Value Losses Value Losses Mortgage-backed securities $ 28,606 128 3,654 59 32,260 187 Municipal securities 498 1 - - 498 1 Total available-for-sale securities $ 29,104 129 3,654 59 32,758 188 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2014 Value Losses Value Losses Value Losses Mortgage-backed securities $ - - 7,705 111 7,705 111 Municipal securities - - 494 6 494 6 Total available-for-sale securities $ - - 8,199 117 8,199 117
Investments Classified by Contractual Maturity Date [Table Text Block]	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 1,090 - - Over 10 years 3,360 3,589 21,361 21,762 Mortgage-backed securities 48,155 48,726 6,097 6,081 Total $ 52,562 53,405 $ 27,458 27,843

Note 4 - Loans (Tables)

Note 4 - Loans (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2015 December 31, 2014 Commercial, financial, and agricultural $ 196,732 131,657 Factored commercial receivables 67,628 82,600 Real estate - mortgage 881,556 577,268 Real estate - construction 152,862 83,663 Consumer 21,116 13,962 1,319,894 889,150 Less: Unearned fees 480 429 Total loans 1,319,414 888,721 Allowance for loan losses (9,842 ) (9,802 ) Total net loans $ 1,309,572 878,919
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Commercial, Factored financial, and commercial Real estate - Real estate - Balance, December 31, 2015 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense (226 ) (44 ) 1,114 680 (167 ) (244 ) 1,113 Loans charged off (31 ) (2,316 ) (1,402 ) - (164 ) - (3,913 ) Recoveries 79 1,905 766 85 5 - 2,840 Balance, December 31, 2015 $ 1,345 500 5,525 1,412 236 824 9,842 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,345 500 5,525 1,412 236 824 9,842 Loans: Individually evaluated for impairment $ - - 19 169 - - 188 Collectively evaluated for impairment $ 196,270 67,628 872,266 152,254 20,846 - 1,309,264 Acquired loans with deteriorated credit quality $ 462 - 9,272 439 270 - 10,443 Commercial, Factored financial, and commercial Real estate - Real estate - Balance, December 31, 2014 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,398 - 4,449 964 243 2,065 9,119 Provisions charged to operating expense 61 978 988 (350 ) 298 (997 ) 978 Loans charged off (3 ) (656 ) (429 ) - - - (1,088 ) Recoveries 67 633 39 33 21 - 793 Balance, December 31, 2014 $ 1,523 955 5,047 647 562 1,068 9,802 Ending balance, individually evaluated for impairment $ - 473 350 50 - - 873 Ending balance, collectively evaluated for impairment $ 1,523 482 4,697 597 562 1,068 8,929 Loans: Individually evaluated for impairment $ - 1,605 2,078 198 - - 3,881 Collectively evaluated for impairment $ 130,656 80,995 568,363 82,551 13,627 - 876,192 Acquired loans with deteriorated credit quality $ 1,001 - 6,827 914 335 - 9,077 Commercial, Factored financial, and commercial Real estate - Real estate - Balance, December 31, 2013 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,161 - 5,093 497 170 3,099 10,020 Provisions charged to operating expense (50 ) - 864 162 58 (1,034 ) - Loans charged off (32 ) - (1,557 ) - - - (1,589 ) Recoveries 319 - 49 305 15 - 688 Balance, December 31, 2013 $ 1,398 - 4,449 964 243 2,065 9,119 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,398 - 4,449 964 243 2,065 9,119 Loans: Individually evaluated for impairment $ 27 - 3,344 - - - 3,371 Collectively evaluated for impairment $ 114,984 - 399,755 58,372 5,323 - 578,434
Impaired Financing Receivables [Table Text Block]	Unpaid Average Recorded Principal Related Recorded December 31, 2015 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 19 55 - 1,523 Real estate - construction 169 178 - 105 Consumer - - - 39 Total $ 188 233 - 1,667 Impaired loans with related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - 653 Real estate - mortgage - - - 250 Real estate - construction - - - 77 Consumer - - - - Total $ - - - 980 Total impaired loans: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - 653 Real estate - mortgage 19 55 - 1,773 Real estate - construction 169 178 - 182 Consumer - - - 39 Total $ 188 233 - 2,647 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
Past Due Financing Receivables [Table Text Block]	30-59 Days 60-89 Days > 90 Days Total December 31, 2015 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial, and agricultural $ 21 - - 21 196,711 196,732 - Factored commercial receivables 5,762 1,595 252 7,609 60,019 67,628 - Real estate - mortgage 1,707 760 911 3,378 878,178 881,556 3,300 Real estate - construction 59 88 - 147 152,715 152,862 283 Consumer 114 - 34 148 20,968 21,116 112 Total $ 7,663 2,443 1,197 11,303 1,308,591 1,319,894 3,695 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
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2015 Pass OAEM Substandard Doubtful Total Commercial, financial, and agricultural $ 193,176 1,509 2,047 - 196,732 Factored commercial receivables 67,628 - - - 67,628 Real estate - mortgage 870,617 2,756 4,882 3,301 881,556 Real estate - construction 152,255 - 324 283 152,862 Consumer 20,260 33 712 111 21,116 Total $ 1,303,936 4,298 7,965 3,695 1,319,894 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

Note 5 - Premises and Equipme33

Note 5 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	2015 2014 Land $ 10,608 $ 11,389 Building and improvements 14,599 12,525 Furniture and equipment 7,012 5,854 Leasehold improvement 6,233 3,045 Construction in process 1,468 1,348 Automobile 19 53 39,939 34,214 Less: accumulated depreciation (8,507 ) (6,654 ) Total premises and equipment, net $ 31,432 $ 27,560

Note 6 - Deposits (Tables)

Note 6 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Contractual Maturities of Time Deposits [Table Text Block]	2016 $ 201,240 2017 58,540 2018 27,946 2019 13,515 2020 15,735 Total time deposits $ 316,976

Note 7 - Federal Home Loan Ba35

Note 7 - Federal Home Loan Bank Advances and Borrowings (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank [Table Text Block]	Call or Advance Interest Basis Current Rate Maturity Conversion Date $ 2,000 Fixed 4.06% February 1, 2019 N/A 15,000 Fixed 1.04% January 26, 2016 N/A 5,000 Fixed 3.96% July 2, 2018 N/A $ 22,000

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2015 2014 2013 Current $ 3,836 $ 2,607 409 Deferred 874 28 550 Expense of operating loss carryforwards 766 536 1,351 Change in valuation allowance - (12 ) - Total income tax expense $ 5,476 $ 3,159 2,310
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2015 2014 2013 Pre-tax income at statutory rate $ 5,831 3,085 2,147 State income tax expense, net 416 224 251 Cash surrender value income (147 ) (83 ) (80 ) Tax-exempt interest (168 ) (65 ) (56 ) Noncontrolling interest (703 ) (174 ) - Merger-related expenses 114 111 - Change in valuation allowance - (12 ) - Other 133 73 48 Total income tax expense $ 5,476 3,159 2,310
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2015 2014 Deferred income tax assets: Allowance for loan losses $ 7,347 4,471 Accrued expenses 106 106 Operating loss carryforwards and credits 6,159 7,037 Premises and equipment 826 283 Non-accrual interest income 104 31 Stock-based compensation 1,037 479 Other real estate 38 99 Investment in pass-through entity - 208 Goodwill and intangible assets 235 - Other 540 157 Total gross deferred income tax assets 16,392 12,871 Less valuation allowance - - Net deferred income tax assets 16,392 12,871 Deferred income tax liabilities: Unrealized gains on investment securities available-for-sale 295 455 Prepaid expenses 423 182 Core deposit intangible 1,060 668 Goodwill - 122 Investment in pass-through entity 424 - Leases - - Total gross deferred income tax liabilities 2,202 1,427 Net deferred income tax assets $ 14,190 11,444

Note 9 - Commitments and Cont37

Note 9 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Other Commitments [Table Text Block]	December 31, 2015 2014 Financial instruments whose contract amounts represent credit risk: Commitments to extend credit $ 311,424 $ 182,820 Standby and performance letters of credit $ 10,206 $ 8,085
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year ending December 31, 2016 $ 1,067 2017 892 2018 697 2019 480 2020 483 Thereafter 2,929 Total future minimum lease payments $ 6,548

Note 10 - Derivative Financia38

Note 10 - Derivative Financial Instruments and Hedging Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments [Table Text Block]	Balance Sheet Notional December 31, 2015 Location Fair Value Amount Interest rate swaps designated as fair value hedges Other Liabilities $ (443 ) 17,516 Interest rate swaps with customers Other Liabilities $ (75 ) 7,648 Reciprocal interest rate swaps Other Assets $ 75 7,648 Balance Sheet Notional December 31, 2014 Location Fair Value Amount Interest rate swaps designated as fair value hedges Other Liabilities $ (417 ) 16,674 Interest rate swaps with customers Other Liabilities $ (7 ) 9,646 Reciprocal interest rate swaps Other Assets $ 7 9,646

Note 11 - Employee Benefit Pl39

Note 11 - Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	2015 2014 2013 Weighted Weighted Weighted Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price Outstanding, beginning of year 322,086 $ 17.40 220,500 $ 14.57 220,500 $ 14.57 Granted - - - - - - Assumed 204,807 14.12 102,586 23.45 - - Exercised (47,299 ) 14.21 (1,000 ) 14.57 - - Forfeited - - - - - - Oustanding, end of year 479,594 $ 16.31 322,086 $ 17.40 220,500 $ 14.57 Exercisable, end of year 479,594 $ 16.31 322,086 $ 17.40 220,500 $ 14.57

Note 12 - Related Party Trans40

Note 12 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Balance at December 31, 2014 $ 2,837 New loans 2 Repayments (464 ) Changes in related parties 3,529 Balance at December 31, 2015 $ 5,904

Note 14 - Regulatory Matters (T

Note 14 - Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	(Dollars in thousands) Actual For Capital Adequacy Purposes To Be Well-Capitalized Under Prompt Corrective Action Provisions As of December 31, 2015 Amount Ratio Amount Ratio Amount Ratio Total Capital (to Risk-Weighted Assets) NCC $ 161,023 11.91 % $ 108,178 8.00 % N/A N/A NBC $ 151,386 11.21 % $ 108,085 8.00 % $ 135,106 10.00 % Tier 1 Capital (to Risk-Weighted Assets) NCC $ 151,181 11.18 % $ 81,134 6.00 % N/A N/A NBC $ 141,544 10.48 % $ 81,064 6.00 % $ 108,085 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) NCC $ 151,181 11.18 % $ 60,850 4.50 % N/A N/A NBC $ 141,544 10.48 % $ 60,798 4.50 % $ 87,819 6.50 % Tier 1 Capital (to Average Assets) NCC $ 151,181 9.68 % $ 62,501 4.00 % N/A N/A NBC $ 141,544 9.05 % $ 62,575 4.00 % $ 78,219 5.00 % As of December 31, 2014 Total Capital (to Risk-Weighted Assets) NCC $ 106,289 11.75 % $ 72,367 8.00 % N/A N/A NBC $ 84,148 11.42 % $ 58,948 8.00 % $ 73,685 10.00 % United $ 18,731 11.31 % $ 13,249 8.00 % $ 16,561 10.00 % Tier 1 Capital (to Risk-Weighted Assets) NCC $ 96,487 10.66 % $ 36,205 4.00 % N/A N/A NBC $ 74,927 10.16 % $ 29,499 4.00 % $ 44,248 6.00 % United $ 18,731 11.31 % $ 6,625 4.00 % $ 9,937 6.00 % Tier 1 Capital (to Average Assets) NCC $ 96,487 10.68 % $ 36,137 4.00 % N/A N/A NBC $ 74,927 8.57 % $ 34,972 4.00 % $ 43,715 5.00 % United $ 18,731 8.60 % $ 8,712 4.00 % $ 10,890 5.00 % As of December 31, 2013 Total Capital (to Risk-Weighted Assets) NCC $ 92,718 15.83 % $ 46,847 8.00 % N/A N/A NBC $ 91,918 15.71 % $ 46,803 8.00 % $ 58,504 10.00 % United $ 21,681 13.05 % $ 13,291 8.00 % $ 16,614 10.00 % Tier 1 Capital (to Risk-Weighted Assets) NCC $ 85,376 14.58 % $ 23,423 4.00 % N/A N/A NBC $ 84,583 14.46 % $ 23,402 4.00 % $ 35,103 6.00 % United $ 19,609 11.81 % $ 6,641 4.00 % $ 9,962 6.00 % Tier 1 Capital (to Average Assets) NCC $ 85,376 12.18 % $ 28,043 4.00 % N/A N/A NBC $ 84,583 12.07 % $ 28,042 4.00 % $ 35,053 5.00 % United $ 19,609 9.23 % $ 8,498 4.00 % $ 10,622 5.00 %

Note 15 - Fair Value Measurem42

Note 15 - Fair Value Measurements and Disclosures (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	December 31, 2015 Level 1 Level 2 Level 3 Total Mortgage-backed securities $ - 48,726 - 48,726 Municipal securities - 4,679 - 4,679 Total investment securities available-for-sale $ - 53,405 - 53,405 Derivative assets $ - 258 - 258 Derivative liabilities $ - 518 - 518 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 Total investment securities available-for-sale $ 1,501 33,431 - 34,932 Derivative assets $ - 105 - 105 Derivative liabilities $ - 425 - 425
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	December 31, 2015 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ - - 3,965 3,965 Impaired loans - - 3,695 3,695 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
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying Estimated Fair Value December 31, 2015 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 212,457 212,457 - - Investment securities held-to-maturity 27,458 - 27,843 - Investment securities available-for-sale 53,405 - 53,405 - Other investments 6,235 - 6,235 - Loans, net 1,309,572 - 1,309,547 3,695 Mortgage loans held-for-sale 15,020 - 15,020 - Bank-owned life insurance 27,223 - 27,223 - Derivative assets 258 - 258 - Liabilities: Deposits 1,514,458 - 1,479,746 - Federal Home Loan Bank advances 22,000 - 22,405 - Derivative liabilities 518 - 518 - 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 -

Note 16 - National Commerce C43

Note 16 - National Commerce Corporation (Parent Company Only) Financial Information (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	2015 2014 Assets Cash and due from banks $ 7,009 829 Investment in sudsidiaries 207,402 133,909 Other assets 2,427 1,557 Total assets $ 216,838 136,295 Liabilities and Shareholders' Equity Other liabilities $ 202 134 Total liabilities 202 134 Commitments and contingencies Shareholders' equity: Common stock 108 75 Additonal paid-in capital 202,456 131,455 Retained earnings (deficit) 6,152 (3,453 ) Accumulated other comprehensive income 548 845 Total shareholders' equity attributable to National Commerce Corporation 209,264 128,922 Noncontrolling interest 7,372 7,239 Total shareholders' equity 216,636 136,161 Total liabilities and shareholders' equity $ 216,838 136,295
Condensed Income Statement [Table Text Block]	2015 2014 2013 Income $ - - - Other expense 1,273 458 123 Total expenses 1,273 458 123 Loss before equity in undistributed earnings of subsidiaries (1,273 ) (458 ) (123 ) Equity in undistributed earnings of subsidiaries 10,512 5,764 4,079 Income tax benefit 366 97 50 Net earnings $ 9,605 5,403 4,006
Condensed Cash Flow Statement [Table Text Block]	2015 2014 2013 Cash flows from operating activities: Net earnings $ 9,605 5,403 4,006 Adjustments to reconicle net earnings to net cash used by operating activities Equity in undistributed earnings of subsidiaries (10,512 ) (5,764 ) (4,079 ) Depreciation 2 1 - Deferred income tax expense (benefit) 1 162 (81 ) Share-based expense 140 - - Change in other assets (352 ) (285 ) - Change in other liabilities 69 121 10 Net cash used by operating activities (1,047 ) (362 ) (144 ) Cash flows from investing activities: Capital injection in subsidiaries (20,250 ) - - Cash from merger of subsidiary 600 - - Proceeds from sale of fixed assets 31 - - Cash paid in acquistion (including offering expenses) (7,588 ) (3,201 ) - Net cash used by investing activites (27,207 ) (3,201 ) - Cash flows from financing activities: Proceeds from stock offerings, net of offering expenses of $732 and $28 in 2015 and 2014, respectively 33,762 2,972 - Proceeds from exercise of stock options and warrants 672 615 - Net cash provided by financing activities 34,434 3,587 - Net change in cash 6,180 24 (144 ) Cash and cash equivalents at beginning of the period 829 805 949 Cash and cash equivalents at end of the period $ 7,009 829 805

Note 17 - Segment Reporting (Ta

Note 17 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Retail and Commercial Mortgage Receivables Elimination Banking Division (1) Factoring Entries (2) Total For the Twelve Months Ended December 31, 2015 Interest income $ 44,072 385 12,400 (2,012 ) 54,845 Interest expense 4,670 126 2,012 (2,012 ) 4,796 Net interest income 39,402 259 10,388 - 50,049 Provision for loan and lease losses 1,158 - (45 ) - 1,113 Noninterest income 2,340 6,070 49 - 8,459 Noninterest expense 29,741 5,278 5,226 - 40,245 Net earnings before tax and noncontrolling interest 10,843 1,051 5,256 - 17,150 Income tax expense 3,866 399 1,211 - 5,476 Noncontrolling interest - - (2,069 ) - (2,069 ) Net earnings atributable to National Commerce Corporation $ 6,977 652 1,976 - 9,605 Total assets as of December 31, 2015 $ 1,718,807 15,020 90,464 (60,922 ) 1,763,369 For the Twelve Months Ended December 31, 2014 Interest income $ 27,144 410 4,345 (557 ) 31,342 Interest expense 2,746 123 731 (731 ) 2,869 Net interest income 24,398 287 3,614 174 28,473 Provision for loan and lease losses - - 804 174 978 Noninterest income 811 4,199 22 - 5,032 Noninterest expense 18,048 3,681 1,724 - 23,453 Net earnings before tax and noncontrolling interest 7,161 805 1,108 - 9,074 Income tax expense 2,627 306 226 - 3,159 Noncontrolling interest - - (512 ) - (512 ) Net earnings atributable to National Commerce Corporation $ 4,534 499 370 - 5,403 Total assets as of December 31, 2014 $ 1,099,191 9,329 105,330 (75,424 ) 1,138,426 For the Twelve Months Ended December 31, 2013 Interest income $ 22,893 419 - - 23,312 Interest expense 2,471 142 - - 2,613 Net interest income 20,422 277 - - 20,699 Provision for loan and lease losses - - - - - Noninterest income 617 4,685 - - 5,302 Noninterest expense 15,819 3,866 - - 19,685 Net earnings before tax and noncontrolling interest 5,220 1,096 - - 6,316 Income tax expense 1,894 416 - - 2,310 Noncontrolling interest - - - - - Net earnings atributable to National Commerce Corporation $ 3,326 680 - - 4,006 0 0 Total assets as of December 31, 2013 $ 784,622 7,159 - - 791,781

Note 18 - Goodwill and Intang45

Note 18 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	Balance, December 31, 2014 $ 28,834 Acquisition of Reunion 20,639 Adjustments to goodwill 1,213 Balance, December 31, 2015 $ 50,686
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2015 2014 Gross carrying amount $ 3,315 1,776 Less: accumulated amortization (527 ) (19 ) Net carrying amount $ 2,788 1,757
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2016 $ 753 2017 635 2018 517 2019 398 2020 280 Thereafter 205 Total amortization expense $ 2,788

Note 1 - Summary of Significa46

Note 1 - Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]
Federal Funds Sold Period	1 day
Payments to Acquire Federal Reserve Bank Stock	$ 12,218,000	$ 2,436,000
Investment securities held-to-maturity	27,458,000	0
Investment securities available-for-sale	$ 53,405,000	34,932,000
Residential Mortgage Loans Interest Rate Commitments Expiration Period	60 days
Mortgage Banking Derivatives Interest Rate Lock Commitments	$ 184,000	98,000
Derivative, Gain on Derivative	$ 86,000	$ 18,000	$ 79,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	0	5,000	30,000
Minimum [Member]
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Maximum [Member]
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years

Note 1 - Summary of Significa47

Note 1 - Summary of Significant Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives	12 Months Ended
	Dec. 31, 2015
Leasehold Improvements [Member]
Useful Life (in years)
Useful Life	18 years
Computer Equipment [Member]
Useful Life (in years)
Useful Life	3 years
Minimum [Member] | Building and Building Improvements [Member]
Useful Life (in years)
Useful Life	10 years
Minimum [Member] | Furniture and Fixtures [Member]
Useful Life (in years)
Useful Life	5 years
Maximum [Member] | Building and Building Improvements [Member]
Useful Life (in years)
Useful Life	40 years
Maximum [Member] | Furniture and Fixtures [Member]
Useful Life (in years)
Useful Life	10 years

Note 1 - Summary of Significa48

Note 1 - Summary of Significant Accounting Policies (Details) - Reconciliation of Components of Basic and Diluted Earnings Per Share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 1 - Summary of Significant Accounting Policies (Details) - Reconciliation of Components of Basic and Diluted Earnings Per Share [Line Items]
Net earnings available to common shareholders (in Dollars)	$ 9,605	$ 5,403	$ 4,006
Weighted average common shares outstanding	9,238,784	5,888,862	5,730,114
Dilutive effect of stock options	60,823	19,266	6,511
Diluted common shares	9,395,741	5,960,199	5,764,285
Basic earnings per common share (in Dollars per share)	$ 1.04	$ 0.92	$ 0.70
Diluted earnings per common share (in Dollars per share)	$ 1.02	$ 0.91	$ 0.69
Directors' Shares [Member]
Note 1 - Summary of Significant Accounting Policies (Details) - Reconciliation of Components of Basic and Diluted Earnings Per Share [Line Items]
Dilutive effect of share awards	10,398
Performance Shares [Member]
Note 1 - Summary of Significant Accounting Policies (Details) - Reconciliation of Components of Basic and Diluted Earnings Per Share [Line Items]
Dilutive effect of share awards	85,736	52,071	27,660

Note 2 - Business Combination49

Note 2 - Business Combinations (Details)	Oct. 31, 2015USD ($)$ / sharesshares	Dec. 15, 2014USD ($)$ / sharesshares	Aug. 29, 2014USD ($)	Oct. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Note 2 - Business Combinations (Details) [Line Items]
Goodwill					$ 50,686,000	$ 28,834,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs					732,000	28,000
Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) [Line Items]
undefined	0.7273
Business Acquisition, Share Price (in Dollars per share) | $ / shares	$ 16
Percentage of Merged Entity Acquired by Issuance of Common Stock	80.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	1,339,129
Percentage of Common Stock Issued and Outstanding of Aquiree for Which Cash Payments May Be Made	20.00%
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 7,368,809
Business Combination, Consideration Transferred	43,198,000
Goodwill	20,639,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	$ 219,000				$ 219,000
Reunion Bank of Florida [Member] | Converted to Shares [Member]
Note 2 - Business Combinations (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	1,841,418
Reunion Bank of Florida [Member] | Converted into Cash [Member]
Note 2 - Business Combinations (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	460,355
Reunion Bank of Florida [Member] | Other Noninterest Expenses [Member]
Note 2 - Business Combinations (Details) [Line Items]
Business Combination, Acquisition Related Costs	$ 522,000
CBI Holding Company, LLC [Member]
Note 2 - Business Combinations (Details) [Line Items]
Goodwill			$ 23,115,000
Business Acquisition, Percentage of Voting Interests Acquired			70.00%
Payments to Acquire Businesses, Gross			$ 16,181,000
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed Current Assets Receivables Discount			$ 175,000
CBI Holding Company, LLC [Member] | Option to Purchase [Member]
Note 2 - Business Combinations (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			30.00%
United Group Banking Company of Florida, Inc. [Member]
Note 2 - Business Combinations (Details) [Line Items]
Number of Full-service Banking Locations		6
undefined		0.057794
Business Acquisition, Share Price (in Dollars per share) | $ / shares		$ 1.30
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares		1,617,027
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		$ 2,953,884
Business Combination, Consideration Transferred		33,309,000
Goodwill		5,719,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs		272,000				$ 272,000
Business Combination, Acquisition Related Costs		$ 368,000
FLORIDA | Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) [Line Items]
Number of Full-service Banking Locations	4
Number of Loan Production Offices	2
Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) [Line Items]
Gain (Loss) on Sale of Securities, Net				$ 610,000
Core Deposits [Member]
Note 2 - Business Combinations (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life					7 years
Minimum [Member]
Note 2 - Business Combinations (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life					3 years
Minimum [Member] | CBI Holding Company, LLC [Member]
Note 2 - Business Combinations (Details) [Line Items]
Trade Accounts Receivable Average Collection Period			35 days
Maximum [Member]
Note 2 - Business Combinations (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life					10 years
Maximum [Member] | CBI Holding Company, LLC [Member]
Note 2 - Business Combinations (Details) [Line Items]
Trade Accounts Receivable Average Collection Period			40 days

Note 2 - Business Combination50

Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired - USD ($)		Oct. 31, 2015	Dec. 15, 2014	Aug. 29, 2014	Dec. 31, 2015	Dec. 31, 2014
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Goodwill					$ 50,686,000	$ 28,834,000
Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Cash and cash equivalents		$ 3,136,000
Investment securities		19,126,000
Loans		258,414,000			149,926,000
Net loans		258,414,000
Premises and equipment, net		3,922,000
Core deposit intangible		1,539,000
Bank owned life insurance		4,098,000
Other real estate and repossessions		92,000
Other assets		19,368,000
Total Assets		309,695,000
Non-interest bearing		80,382,000
Interest-bearing		197,277,000
Total Deposits		277,659,000
Other liabilities		9,477,000
Total Liabilities		287,136,000
Net identifiable assets acquired over liabilities assumed		22,559,000
Goodwill		20,639,000
Liabilities:
Net assets acquired over liabilities assumed		$ 43,198,000
Consideration:
Shares of common stock issued (in Shares)		1,339,129
Estimated value per share of the Company's stock (in Dollars per share)		$ 25.11
Fair value Company stock issued		$ 33,626,000
Cash exchanged for shares and cash in lieu		7,368,809
Value of assumed stock options		2,203,000
Fair value of total consideration transferred		43,198,000
Reunion Bank of Florida [Member] | Measured by Acquired Company [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Cash and cash equivalents		3,136,000
Investment securities		19,261,000
Loans		265,492,000
Allowance for loan losses		2,429,000
Net loans		263,063,000
Premises and equipment, net		3,922,000
Bank owned life insurance		4,098,000
Other real estate and repossessions		92,000
Other assets		21,371,000
Total Assets		314,943,000
Non-interest bearing		80,382,000
Interest-bearing		196,957,000
Total Deposits		277,339,000
Other liabilities		10,561,000
Total Liabilities		287,900,000
Net identifiable assets acquired over liabilities assumed		27,043,000
Liabilities:
Net assets acquired over liabilities assumed		27,043,000
Reunion Bank of Florida [Member] | Fair Value Adjustments [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Investment securities	[1]	(135,000)
Loans	[2]	(7,078,000)
Allowance for loan losses	[3]	(2,429,000)
Net loans		(4,649,000)
Core deposit intangible	[4]	1,539,000
Other assets	[5]	(2,003,000)
Total Assets		(5,248,000)
Interest-bearing	[6]	320,000
Total Deposits		320,000
Other liabilities	[5]	(1,084,000)
Total Liabilities		(764,000)
Net identifiable assets acquired over liabilities assumed		(4,484,000)
Goodwill		20,639,000
Liabilities:
Net assets acquired over liabilities assumed		$ 16,155,000
CBI Holding Company, LLC [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Cash and cash equivalents				$ 2,233,000
Net loans				81,559,000
Premises and equipment, net				444,000
Other assets				157,000
Total Assets				107,508,000
Other liabilities				6,592,000
Total Liabilities				84,393,000
Note payable				77,801,000
Non-controlling interest				6,934,000
Purchase price				16,181,000
Goodwill				$ 23,115,000
United Group Banking Company of Florida, Inc. [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Cash and cash equivalents			$ 37,072,000
Investment securities			25,410,000
Loans			149,926,000		$ 258,414,000
Net loans			149,926,000
Premises and equipment, net			8,940,000
Core deposit intangible			1,776,000
Bank owned life insurance			2,151,000
Other real estate and repossessions			558,000
Other assets			7,394,000
Total Assets			233,227,000
Non-interest bearing			50,007,000
Interest-bearing			150,539,000
Total Deposits			200,546,000
FHLB advances			4,874,000
Other liabilities			217,000
Total Liabilities			205,637,000
Net identifiable assets acquired over liabilities assumed			27,590,000
Goodwill			5,719,000
Liabilities:
Net assets acquired over liabilities assumed			$ 33,309,000
Consideration:
Shares of common stock issued (in Shares)			1,617,027
Estimated value per share of the Company's stock (in Dollars per share)			$ 18.72
Fair value Company stock issued			$ 30,271,000
Cash exchanged for shares and cash in lieu			2,953,884
Value of assumed stock options			84,000
Fair value of total consideration transferred			33,309,000
United Group Banking Company of Florida, Inc. [Member] | Measured by Acquired Company [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Cash and cash equivalents			37,072,000
Investment securities			26,376,000
Loans			154,334,000
Allowance for loan losses			2,162,000
Net loans			152,172,000
Premises and equipment, net			8,292,000
Bank owned life insurance			2,151,000
Other real estate and repossessions			818,000
Other assets			7,269,000
Total Assets			234,150,000
Non-interest bearing			50,007,000
Interest-bearing			150,539,000
Total Deposits			200,546,000
FHLB advances			4,865,000
Other liabilities			217,000
Total Liabilities			205,628,000
Net identifiable assets acquired over liabilities assumed			28,522,000
Liabilities:
Net assets acquired over liabilities assumed			28,522,000
United Group Banking Company of Florida, Inc. [Member] | Fair Value Adjustments [Member]
Note 2 - Business Combinations (Details) - Summary of Estimated Fair Value of Assets and Liabilities Acquired [Line Items]
Investment securities	[1]		(966,000)
Loans	[2]		(4,408,000)
Allowance for loan losses	[7]		(2,162,000)
Net loans			(2,246,000)
Premises and equipment, net	[8]		648,000
Core deposit intangible	[4]		1,776,000
Other real estate and repossessions	[9]		(260,000)
Other assets	[10]		125,000
Total Assets			(923,000)
FHLB advances	[11]		9,000
Total Liabilities			9,000
Net identifiable assets acquired over liabilities assumed			(932,000)
Goodwill			5,719,000
Liabilities:
Net assets acquired over liabilities assumed			$ 4,787,000
[1]	Adjustment reflects fair value adjustments of the available-for-sale portfolio at acquisition date.
[2]	Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio.
[3]	Adjustment reflects the elimination of Reunion's allowance for loan losses.
[4]	Adjustment reflects the recording of core deposit intangible asset.
[5]	Adjustment to record the deferred tax asset created by purchase adjustments and reclassify income tax payable accounts.
[6]	Adjustment reflects the fair value adjustment to time deposit accounts.
[7]	Adjustment reflects the elimination of UGB's allowance for loan losses.
[8]	Adjustment reflects the fair value adjustment on UGB's main office location.
[9]	Adjustment reflects the fair value adjustment based on the evaluation of the acquired other real estate and repossessed assets.
[10]	Adjustment to record the deferred tax asset created by purchase adjustments.
[11]	Adjustment reflects the fair value adjustment to the FHLB borrowings.

Note 2 - Business Combination51

Note 2 - Business Combinations (Details) - Supplemental Pro Forma Information - CBI, UGB and Reunion [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 2 - Business Combinations (Details) - Supplemental Pro Forma Information [Line Items]
Net interest income - pro forma (unaudited)	$ 58,708	$ 52,022
Net earnings - pro forma (unaudited)	$ 10,727	$ 8,961
Diluted earnings per common share - (unaudited) (in Dollars per share)	$ 1.02	$ 1.01

Note 2 - Business Combination52

Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date - USD ($) $ in Thousands	Dec. 31, 2015	Oct. 31, 2015	Dec. 15, 2014
United Group Banking Company of Florida, Inc. [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	$ 5,163
Acquired Performing Loans	253,251
Total Acquired Loans	258,414		$ 149,926
United Group Banking Company of Florida, Inc. [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	296
Acquired Performing Loans	36,601
Total Acquired Loans	36,897
United Group Banking Company of Florida, Inc. [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	4,717
Acquired Performing Loans	188,648
Total Acquired Loans	193,365
United Group Banking Company of Florida, Inc. [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	116
Acquired Performing Loans	23,931
Total Acquired Loans	24,047
United Group Banking Company of Florida, Inc. [Member] | Consumer Portfolio Segment [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	34
Acquired Performing Loans	4,071
Total Acquired Loans	4,105
Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	9,027
Acquired Performing Loans	140,899
Total Acquired Loans	149,926	$ 258,414
Reunion Bank of Florida [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	929
Acquired Performing Loans	22,274
Total Acquired Loans	23,203
Reunion Bank of Florida [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	6,844
Acquired Performing Loans	105,361
Total Acquired Loans	112,205
Reunion Bank of Florida [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	918
Acquired Performing Loans	7,377
Total Acquired Loans	8,295
Reunion Bank of Florida [Member] | Consumer Portfolio Segment [Member]
Note 2 - Business Combinations (Details) - Summary of Loans at Acquisition Date [Line Items]
Acquired Impaired Loans	336
Acquired Performing Loans	5,887
Total Acquired Loans	$ 6,223

Note 2 - Business Combination53

Note 2 - Business Combinations (Details) - Summary of Purchased Credit-impaired Loans at Acquisition $ in Thousands	Dec. 31, 2015USD ($)
Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) - Summary of Purchased Credit-impaired Loans at Acquisition [Line Items]
Contractually required principal and interest payments	$ 9,348
Non-accretable difference	4,185
Cash flows expected to be collected	5,163
Accretable discount	0
Fair value of loans acquired with a deterioration of credit quality	5,163
United Group Banking Company of Florida, Inc. [Member]
Note 2 - Business Combinations (Details) - Summary of Purchased Credit-impaired Loans at Acquisition [Line Items]
Contractually required principal and interest payments	11,956
Non-accretable difference	2,929
Cash flows expected to be collected	9,027
Accretable discount	0
Fair value of loans acquired with a deterioration of credit quality	$ 9,027

Note 2 - Business Combination54

Note 2 - Business Combinations (Details) - Summary of Changes in Carrying Amount of Accretable Yield on Acquired Loans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 2 - Business Combinations (Details) - Summary of Changes in Carrying Amount of Accretable Yield on Acquired Loans [Line Items]
Balance, beginning of year	$ 1,467
Accretion	(743)	$ (13)
Net transfers from non-accretable difference to accretable yield	394
Balance, end of year	4,059	1,467
Purchase adjustments to UGB accretable yield	314
United Group Banking Company of Florida, Inc. [Member]
Note 2 - Business Combinations (Details) - Summary of Changes in Carrying Amount of Accretable Yield on Acquired Loans [Line Items]
Acquisition		$ 1,480
Reunion Bank of Florida [Member]
Note 2 - Business Combinations (Details) - Summary of Changes in Carrying Amount of Accretable Yield on Acquired Loans [Line Items]
Acquisition	$ 2,627

Note 3 - Investment Securitie55

Note 3 - Investment Securities (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Note 3 - Investment Securities (Details) [Line Items]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	$ 0	$ 0
Proceeds from Sale and Maturity of Marketable Securities	0	35,377,000	$ 952,000
Marketable Securities, Realized Gain (Loss), Excluding Other than Temporary Impairments		(33,000)	$ 47,000
Security Owned and Pledged as Collateral, Fair Value	$ 58,780,000	$ 34,633,000
Collateralized Mortgage Backed Securities [Member]
Note 3 - Investment Securities (Details) [Line Items]
Number of Securities in Loss Position	15	3
Number of Securities	26	13
US States and Political Subdivisions Debt Securities [Member]
Note 3 - Investment Securities (Details) [Line Items]
Number of Securities in Loss Position	4	1
Number of Securities	44	9

Note 3 - Investment Securitie56

Note 3 - Investment Securities (Details) - Amorized Cost and Fair Value of Held-to-maturity Debt Securities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity Securities, Amortized Cost	$ 27,458,000	$ 0
Held-to-maturity Securities, Gross Unrealized Gains	439,000
Held-to-maturity Securities, Gross Unrealized Losses	54,000
Held-to-maturity Securities, Estimated Fair Value	27,843,000
Collateralized Mortgage Obligations [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity Securities, Amortized Cost	6,097,000
Held-to-maturity Securities, Gross Unrealized Losses	16,000
Held-to-maturity Securities, Estimated Fair Value	6,081,000
US States and Political Subdivisions Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity Securities, Amortized Cost	21,361,000
Held-to-maturity Securities, Gross Unrealized Gains	439,000
Held-to-maturity Securities, Gross Unrealized Losses	38,000
Held-to-maturity Securities, Estimated Fair Value	$ 21,762,000

Note 3 - Investment Securitie57

Note 3 - Investment Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Debt Securities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	$ 52,562,000	$ 33,632,000
Available-for-Sale Securities, Gross Unrealized Gains	1,031,000	1,417,000
Available-for-Sale Securities, Gross Unrealized Losses	188,000	117,000
Available-for-Sale Securities, Estimated Fair Value	53,405,000	34,932,000
Collateralized Mortgage Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	48,155,000	27,723,000
Available-for-Sale Securities, Gross Unrealized Gains	758,000	1,138,000
Available-for-Sale Securities, Gross Unrealized Losses	187,000	111,000
Available-for-Sale Securities, Estimated Fair Value	48,726,000	28,750,000
US States and Political Subdivisions Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost	4,407,000	4,408,000
Available-for-Sale Securities, Gross Unrealized Gains	273,000	279,000
Available-for-Sale Securities, Gross Unrealized Losses	1,000	6,000
Available-for-Sale Securities, Estimated Fair Value	$ 4,679,000	4,681,000
US Treasury Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-Sale Securities, Amortized Cost		1,501,000
Available-for-Sale Securities, Estimated Fair Value		$ 1,501,000

Note 3 - Investment Securitie58

Note 3 - Investment Securities (Details) - Debt Securities with Unrealized Losses - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Note 3 - Investment Securities (Details) - Debt Securities with Unrealized Losses [Line Items]
Held-to-Maturity Securities, Less than 12 Months Fair Value	$ 5,956
Held-to-Maturity Securities, Unrealized Losses	54
Held-to-Maturity Securities, Total Fair Value	5,956
Held-to-Maturity Securities, Total Unrealized Losses	54
Available-for-Sale Securities, Less than 12 Months Fair Value	29,104
Available-for-Sale Securities, Unrealized Losses	129
Available-for-Sale Securities, 12 Months or More Fair Value	3,654	$ 8,199
Available-for-Sale Securities, 12 Months or More Unrealized Losses	59	117
Available-for-Sale Securities, Total Fair Value	32,758	8,199
Available-for-Sale Securities, Total Unrealized Losses	188	117
Collateralized Mortgage Backed Securities [Member]
Note 3 - Investment Securities (Details) - Debt Securities with Unrealized Losses [Line Items]
Held-to-Maturity Securities, Less than 12 Months Fair Value	3,960
Held-to-Maturity Securities, Unrealized Losses	16
Held-to-Maturity Securities, Total Fair Value	3,960
Held-to-Maturity Securities, Total Unrealized Losses	16
Available-for-Sale Securities, Less than 12 Months Fair Value	28,606
Available-for-Sale Securities, Unrealized Losses	128
Available-for-Sale Securities, 12 Months or More Fair Value	3,654	7,705
Available-for-Sale Securities, 12 Months or More Unrealized Losses	59	111
Available-for-Sale Securities, Total Fair Value	32,260	7,705
Available-for-Sale Securities, Total Unrealized Losses	187	111
US States and Political Subdivisions Debt Securities [Member]
Note 3 - Investment Securities (Details) - Debt Securities with Unrealized Losses [Line Items]
Held-to-Maturity Securities, Less than 12 Months Fair Value	1,996
Held-to-Maturity Securities, Unrealized Losses	38
Held-to-Maturity Securities, Total Fair Value	1,996
Held-to-Maturity Securities, Total Unrealized Losses	38
Available-for-Sale Securities, Less than 12 Months Fair Value	498
Available-for-Sale Securities, Unrealized Losses	1
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	498	494
Available-for-Sale Securities, Total Unrealized Losses	$ 1	$ 6

Note 3 - Investment Securitie59

Note 3 - Investment Securities (Details) - Amortized Cost and Estimated Fair Value of Securities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Municipal securities:
Available-for-Sale Securities, Amorized Cost	$ 52,562,000	$ 33,632,000
Available-for-Sale Securities, Fair Value	53,405,000	34,932,000
Held-to-Maturity Securities, Amorized Cost	27,458,000	0
Held-to-Maturity Securities, Fair Value	27,843,000
US States and Political Subdivisions Debt Securities [Member]
Municipal securities:
5 to 10 years	1,047,000
5 to 10 years	1,090,000
Over 10 years	3,360,000
Over 10 years	3,589,000
Over 10 years	21,361,000
Over 10 years	21,762,000
Available-for-Sale Securities, Amorized Cost	4,407,000	4,408,000
Available-for-Sale Securities, Fair Value	4,679,000	4,681,000
Held-to-Maturity Securities, Amorized Cost	21,361,000
Held-to-Maturity Securities, Fair Value	21,762,000
Collateralized Mortgage Backed Securities [Member]
Municipal securities:
Available-for-Sale Securities, Amorized Cost	48,155,000	27,723,000
Available-for-Sale Securities, Fair Value	48,726,000	$ 28,750,000
Held-to-Maturity Securities, Amorized Cost	6,097,000
Held-to-Maturity Securities, Fair Value	$ 6,081,000

Note 4 - Loans (Details)

Note 4 - Loans (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Note 4 - Loans (Details) [Line Items]
Financing Receivable, Modifications, Number of Contracts	0	0
All Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model	$ 353,000	$ 378,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	$ 71,000	$ 71,000
Unpaid Recourse Receivables [Member]
Note 4 - Loans (Details) [Line Items]
Threshold Period Past Due for Write-off of Financing Receivable	90 days
Non-recourse Receivables [Member]
Note 4 - Loans (Details) [Line Items]
Threshold Period Past Due for Write-off of Financing Receivable	120 days

Note 4 - Loans (Details) - Summ

Note 4 - Loans (Details) - Summary of Major Classification of Loans - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases	$ 1,319,894	$ 889,150
Less: Unearned fees	480	429
Total loans	1,319,414	888,721
Allowance for loan losses	(9,842)	(9,802)	$ (9,119)	$ (10,020)
Total net loans	1,309,572	878,919
Commercial, Financial and Agricultural Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases	196,732	131,657
Allowance for loan losses	(1,345)	(1,523)	(1,398)	(1,161)
Factored Commercial Receivables Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases	67,628	82,600
Allowance for loan losses	(500)	(955)
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases	881,556	577,268
Allowance for loan losses	(5,525)	(5,047)	(4,449)	(5,093)
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases	152,862	83,663
Allowance for loan losses	(1,412)	(647)	(964)	(497)
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases	21,116	13,962
Allowance for loan losses	$ (236)	$ (562)	$ (243)	$ (170)

Note 4 - Loans (Details) - Su62

Note 4 - Loans (Details) - Summary of Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	$ 9,802	$ 9,119	$ 10,020
Provisions charged to operating expense	1,113	978
Loans charged off	(3,913)	(1,088)	(1,589)
Recoveries	2,840	793	688
Balance	9,842	9,802	9,119
Ending balance, individually evaluated for impairment		873
Ending balance, collectively evaluated for impairment	9,842	8,929	9,119
Loans:
Individually evaluated for impairment	188	3,881	3,371
Collectively evaluated for impairment	1,309,264	876,192	578,434
Acquired loans with deteriorated credit quality	10,443	9,077
Commercial, Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	1,523	1,398	1,161
Provisions charged to operating expense	(226)	61	(50)
Loans charged off	(31)	(3)	(32)
Recoveries	79	67	319
Balance	1,345	1,523	1,398
Ending balance, collectively evaluated for impairment	1,345	1,523	1,398
Loans:
Individually evaluated for impairment			27
Collectively evaluated for impairment	196,270	130,656	114,984
Acquired loans with deteriorated credit quality	462	1,001
Factored Commercial Receivables Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	955
Provisions charged to operating expense	(44)	978
Loans charged off	(2,316)	(656)
Recoveries	1,905	633
Balance	500	955
Ending balance, individually evaluated for impairment		473
Ending balance, collectively evaluated for impairment	500	482
Loans:
Individually evaluated for impairment		1,605
Collectively evaluated for impairment	67,628	80,995
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	5,047	4,449	5,093
Provisions charged to operating expense	1,114	988	864
Loans charged off	(1,402)	(429)	(1,557)
Recoveries	766	39	49
Balance	5,525	5,047	4,449
Ending balance, individually evaluated for impairment		350
Ending balance, collectively evaluated for impairment	5,525	4,697	4,449
Loans:
Individually evaluated for impairment	19	2,078	3,344
Collectively evaluated for impairment	872,266	568,363	399,755
Acquired loans with deteriorated credit quality	9,272	6,827
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	647	964	497
Provisions charged to operating expense	680	(350)	162
Recoveries	85	33	305
Balance	1,412	647	964
Ending balance, individually evaluated for impairment		50
Ending balance, collectively evaluated for impairment	1,412	597	964
Loans:
Individually evaluated for impairment	169	198
Collectively evaluated for impairment	152,254	82,551	58,372
Acquired loans with deteriorated credit quality	439	914
Consumer Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	562	243	170
Provisions charged to operating expense	(167)	298	58
Loans charged off	(164)
Recoveries	5	21	15
Balance	236	562	243
Ending balance, collectively evaluated for impairment	236	562	243
Loans:
Collectively evaluated for impairment	20,846	13,627	5,323
Acquired loans with deteriorated credit quality	270	335
Unallocated Financing Receivables [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	1,068	2,065	3,099
Provisions charged to operating expense	(244)	(997)	(1,034)
Balance	824	1,068	2,065
Ending balance, collectively evaluated for impairment	$ 824	$ 1,068	$ 2,065

Note 4 - Loans (Details) - Su63

Note 4 - Loans (Details) - Summary of Impaired Loans by Class of Loans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Impaired loans without related allowance:
Recorded Investment-without related allowance	$ 188	$ 1,052
Unpaid Principal Balance-without related allowance	233	2,030
Average Recorded Investment-without related allowance	1,667	1,794
Impaired loans with related allowance:
Recorded Investment-with related allowance		2,829
Unpaid Principal Balance-with related allowance		2,829
Related Allowance-with related allowance		873
Average Recorded Investment-with related allowance	980	566
Total impaired loans:
Recorded Investment	188	3,881
Unpaid Principal Balance	233	4,859
Related Allowance		873
Average Recorded Investment	2,647	2,360
Commercial, Financial and Agricultural Portfolio Segment [Member]
Impaired loans without related allowance:
Average Recorded Investment-without related allowance		24
Total impaired loans:
Average Recorded Investment		24
Factored Commercial Receivables Portfolio Segment [Member]
Impaired loans with related allowance:
Recorded Investment-with related allowance		1,605
Unpaid Principal Balance-with related allowance		1,605
Related Allowance-with related allowance		473
Average Recorded Investment-with related allowance	653	321
Total impaired loans:
Recorded Investment		1,605
Unpaid Principal Balance		1,605
Related Allowance		473
Average Recorded Investment	653	321
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Impaired loans without related allowance:
Recorded Investment-without related allowance	19	1,052
Unpaid Principal Balance-without related allowance	55	2,030
Average Recorded Investment-without related allowance	1,523	1,770
Impaired loans with related allowance:
Recorded Investment-with related allowance		1,026
Unpaid Principal Balance-with related allowance		1,026
Related Allowance-with related allowance		350
Average Recorded Investment-with related allowance	250	205
Total impaired loans:
Recorded Investment	19	2,078
Unpaid Principal Balance	55	3,056
Related Allowance		350
Average Recorded Investment	1,773	1,975
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Impaired loans without related allowance:
Recorded Investment-without related allowance	169
Unpaid Principal Balance-without related allowance	178
Average Recorded Investment-without related allowance	105
Impaired loans with related allowance:
Recorded Investment-with related allowance		198
Unpaid Principal Balance-with related allowance		198
Related Allowance-with related allowance		50
Average Recorded Investment-with related allowance	77	40
Total impaired loans:
Recorded Investment	169	198
Unpaid Principal Balance	178	198
Related Allowance		50
Average Recorded Investment	182	$ 40
Consumer Portfolio Segment [Member]
Impaired loans without related allowance:
Average Recorded Investment-without related allowance	39
Total impaired loans:
Average Recorded Investment	$ 39

Note 4 - Loans (Details) - Su64

Note 4 - Loans (Details) - Summary of Aging of Recorded Investment in Past Due and Non-accrual Loan - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 11,303	$ 11,801
Current	1,308,591	877,349
Total	1,319,894	889,150
Non-accrual	3,695	4,865
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7,663	6,904
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,443	2,976
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,197	1,921
Commercial, Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	21
Current	196,711	131,657
Total	196,732	131,657
Commercial, Financial and Agricultural Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	21
Factored Commercial Receivables Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	7,609	7,557
Current	60,019	75,043
Total	67,628	82,600
Factored Commercial Receivables Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	5,762	6,327
Factored Commercial Receivables Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,595	1,013
Factored Commercial Receivables Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	252	217
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,378	3,726
Current	878,178	573,542
Total	881,556	577,268
Non-accrual	3,300	4,133
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,707	191
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	760	1,963
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	911	1,572
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	147	198
Current	152,715	83,465
Total	152,862	83,663
Non-accrual	283	676
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	59	198
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	88
Consumer Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	148	320
Current	20,968	13,642
Total	21,116	13,962
Non-accrual	112	56
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	114	188
Consumer Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 34	$ 132

Note 4 - Loans (Details) - Su65

Note 4 - Loans (Details) - Summary of Risk Category of Loans by Class of Loans - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 1,319,894	$ 889,150
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,303,936	872,045
OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,298	5,511
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	7,965	4,718
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,695	6,876
Commercial, Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	196,732	131,657
Commercial, Financial and Agricultural Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	193,176	129,314
Commercial, Financial and Agricultural Portfolio Segment [Member] | OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,509	1,159
Commercial, Financial and Agricultural Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,047	1,184
Factored Commercial Receivables Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	67,628	82,600
Factored Commercial Receivables Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	67,628	80,995
Factored Commercial Receivables Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans		1,605
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	881,556	577,268
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	870,617	565,992
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,756	4,057
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,882	2,803
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,301	4,416
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	152,862	83,663
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	152,255	82,552
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans		94
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	324	254
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	283	763
Consumer Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	21,116	13,962
Consumer Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	20,260	13,192
Consumer Portfolio Segment [Member] | OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	33	201
Consumer Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	712	477
Consumer Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 111	$ 92

Note 5 - Premises and Equipme66

Note 5 - Premises and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,316,000	$ 836,000	$ 737,000

Note 5 - Premises and Equipme67

Note 5 - Premises and Equipment (Details) - Major Classifications of Premises and Equipment - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Premises and equipment gross	$ 39,939	$ 34,214
Less: accumulated depreciation	(8,507)	(6,654)
Total premises and equipment, net	31,432	27,560
Land [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment gross	10,608	11,389
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment gross	14,599	12,525
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment gross	7,012	5,854
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment gross	6,233	3,045
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment gross	1,468	1,348
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment gross	$ 19	$ 53

Note 6 - Deposits (Details)

Note 6 - Deposits (Details)	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)
Note 6 - Deposits (Details) [Line Items]
Time Deposits Greater Than Or Equal to $250,000	$ 85,302,000	$ 144,756,000
Time Deposits	206,207,000	316,976,000
Interest-bearing Domestic Deposit, Certificates of Deposits	$ 48,935,000	$ 38,935,000
Weighted Average Rate Domestic Deposit, Brokered	0.81%	0.95%
Customer Concentration Risk [Member]
Note 6 - Deposits (Details) [Line Items]
Time Deposits	$ 66,411,000
Customer Concentration Risk [Member] | Deposits [Member]
Note 6 - Deposits (Details) [Line Items]
Number of Customers	1
Concentration Risk, Percentage	7.00%

Note 6 - Deposits (Details) - C

Note 6 - Deposits (Details) - Contractual Maturities of Time Deposits - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Contractual Maturities of Time Deposits [Abstract]
2,016	$ 201,240
2,017	58,540
2,018	27,946
2,019	13,515
2,020	15,735
Total time deposits	$ 316,976	$ 206,207

Note 7 - Federal Home Loan Ba70

Note 7 - Federal Home Loan Bank Advances and Borrowings (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Note 7 - Federal Home Loan Bank Advances and Borrowings (Details) [Line Items]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	$ 889,121,000	$ 471,481,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	84,600,000
Federal Home Loan Bank Advances [Member]
Note 7 - Federal Home Loan Bank Advances and Borrowings (Details) [Line Items]
Letters of Credit Outstanding, Amount	151,500,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 105,750,000

Note 7 - Federal Home Loan Ba71

Note 7 - Federal Home Loan Bank Advances and Borrowings (Details) - Advances Outstanding $ in Thousands	Dec. 31, 2015USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advance	$ 22,000
Outstanding FHLB Advance 1 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advance	$ 2,000
Current rate	4.06%
Outstanding FHLB Advance 2 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advance	$ 15,000
Current rate	1.04%
Outstanding FHLB Advance 3 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Advance	$ 5,000
Current rate	3.96%

Note 8 - Income Taxes (Details)

Note 8 - Income Taxes (Details)	Dec. 31, 2015USD ($)
Domestic Tax Authority [Member]
Note 8 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 16,882,000
State and Local Jurisdiction [Member]
Note 8 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 11,560,000

Note 8 - Income Taxes (Detail73

Note 8 - Income Taxes (Details) - Components of Income Tax Expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Components of Income Tax Expense [Abstract]
Current	$ 3,836	$ 2,607	$ 409
Deferred	874	28	550
Expense of operating loss carryforwards	766	536	1,351
Change in valuation allowance		(12)
Total income tax expense	$ 5,476	$ 3,159	$ 2,310

Note 8 - Income Taxes (Detail74

Note 8 - Income Taxes (Details) - Income Tax Reconcilliation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Reconcilliation [Abstract]
Pre-tax income at statutory rate	$ 5,831	$ 3,085	$ 2,147
State income tax expense, net	416	224	251
Cash surrender value income	(147)	(83)	(80)
Tax-exempt interest	(168)	(65)	(56)
Noncontrolling interest	(703)	(174)
Merger-related expenses	114	111
Change in valuation allowance		(12)
Other	133	73	48
Total income tax expense	$ 5,476	$ 3,159	$ 2,310

Note 8 - Income Taxes (Detail75

Note 8 - Income Taxes (Details) - Deferred Taxes - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred income tax assets:
Allowance for loan losses	$ 7,347	$ 4,471
Accrued expenses	106	106
Operating loss carryforwards and credits	6,159	7,037
Premises and equipment	826	283
Non-accrual interest income	104	31
Stock-based compensation	1,037	479
Other real estate	38	99
Investment in pass-through entity		208
Goodwill and intangible assets	235
Other	540	157
Total gross deferred income tax assets	16,392	12,871
Net deferred income tax assets	16,392	12,871
Deferred income tax liabilities:
Unrealized gains on investment securities available-for-sale	295	455
Prepaid expenses	423	182
Core deposit intangible	1,060	668
Goodwill		122
Investment in pass-through entity	424
Total gross deferred income tax liabilities	2,202	1,427
Net deferred income tax assets	$ 14,190	$ 11,444

Note 9 - Commitments and Cont76

Note 9 - Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense	$ 912,000	$ 445,000	$ 457,000

Note 9 - Commitments and Cont77

Note 9 - Commitments and Contingencies (Details) - Financial Instruments With Credit Risk - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Commitments to Extend Credit [Member]
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$ 311,424	$ 182,820
Standby Letters of Credit [Member]
Financial instruments whose contract amounts represent credit risk:
Standby and performance letters of credit	$ 10,206	$ 8,085

Note 9 - Commitments and Cont78

Note 9 - Commitments and Contingencies (Details) - Future Minimum Rent On Operating Leases $ in Thousands	Dec. 31, 2015USD ($)
Future Minimum Rent On Operating Leases [Abstract]
2,016	$ 1,067
2,017	892
2,018	697
2,019	480
2,020	483
Thereafter	2,929
Total future minimum lease payments	$ 6,548

Note 10 - Derivative Financia79

Note 10 - Derivative Financial Instruments and Hedging Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Income [Member] | Fair Value Hedging [Member]
Note 10 - Derivative Financial Instruments and Hedging Transactions (Details) [Line Items]
Derivative, Net Hedge Ineffectiveness Gain (Loss)	$ (23,000)	$ (128,000)	$ 16,000

Note 10 - Derivative Financia80

Note 10 - Derivative Financial Instruments and Hedging Transactions (Details) - Derivative Instruments - Interest Rate Swap [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Designated as Hedging Instrument [Member] | Other Liabilities [Member]
Derivative [Line Items]
Fair value liabilities	$ (443)	$ (417)
Notional amount liabilities	17,516	16,674
Not Designated as Hedging Instrument [Member] | Other Liabilities [Member]
Derivative [Line Items]
Fair value liabilities	(75)	(7)
Notional amount liabilities	7,648	9,646
Not Designated as Hedging Instrument [Member] | Other Assets [Member]
Derivative [Line Items]
Fair value assets	75	7
Notional amount assets	$ 7,648	$ 9,646

Note 11 - Employee Benefit Pl81

Note 11 - Employee Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 11 - Employee Benefit Plans (Details) [Line Items]
Allocated Share-based Compensation Expense	$ 680,000
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	15.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	3.00%
Defined Contribution Plan, Cost Recognized	$ 208,000	$ 119,000	$ 142,000
2011 Equity Incentive Plan [Member]
Note 11 - Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Other Increases (Decreases) in Period (in Shares)	204,807	102,586	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 0
Employee Stock Option [Member] | 2011 Equity Incentive Plan [Member]
Note 11 - Employee Benefit Plans (Details) [Line Items]
Allocated Share-based Compensation Expense	$ 0	$ 0	$ 0
Performance Shares [Member] | 2011 Equity Incentive Plan [Member]
Note 11 - Employee Benefit Plans (Details) [Line Items]
Allocated Share-based Compensation Expense		$ 358,000	$ 293,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 1,063,000
Reunion Bank of Florida [Member]
Note 11 - Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Other Increases (Decreases) in Period (in Shares)	204,807
United Group Banking Company of Florida, Inc. [Member]
Note 11 - Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Other Increases (Decreases) in Period (in Shares)		102,586

Note 11 - Employee Benefit Pl82

Note 11 - Employee Benefit Plans (Details) - Stock Option Activity - 2011 Equity Incentive Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Note 11 - Employee Benefit Plans (Details) - Stock Option Activity [Line Items]
Outstanding, beginning of year	322,086	220,500	220,500
Outstanding, beginning of year	$ 17.40	$ 14.57	$ 14.57
Granted	0	0	0
Granted	$ 0	$ 0	$ 0
Assumed	204,807	102,586	0
Assumed	$ 14.12	$ 23.45	$ 0
Exercised	(47,299)	(1,000)	0
Exercised	$ 14.21	$ 14.57	$ 0
Forfeited	0	0	0
Forfeited	$ 0	$ 0	$ 0
Oustanding, end of year	479,594	322,086	220,500
Oustanding, end of year	$ 16.31	$ 17.40	$ 14.57
Exercisable, end of year	479,594	322,086	220,500
Exercisable, end of year	$ 16.31	$ 17.40	$ 14.57

Note 12 - Related Party Trans83

Note 12 - Related Party Transactions (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Deposit Liabilities	$ 15,517,000	$ 24,746,000

Note 12 - Related Party Trans84

Note 12 - Related Party Transactions (Details) - Activity for Related Party Loans $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Activity for Related Party Loans [Abstract]
Balance at December 31, 2014	$ 2,837
New loans	2
Repayments	(464)
Changes in related parties	3,529
Balance at December 31, 2015	$ 5,904

Note 13 - Shareholders' Equity

Note 13 - Shareholders' Equity (Details) - USD ($)	Mar. 27, 2015	Mar. 27, 2015	Mar. 18, 2015	Apr. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Feb. 28, 2015	Jan. 31, 2015
Note 13 - Shareholders' Equity (Details) [Line Items]
Class of Warrant Issued					247,500
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)					$ 20
Warrant Shares Vested Period					5 years
Class of Warrant Exercisable Period					10 years
Warrant or Right, Exercised in Period						30,000
Class of Warrant or Right, Outstanding						0
Partners' Capital Account, Units, Sold in Private Placement					163,485
Sale of Common Stock Price Per-share (in Dollars per share)					$ 18.35
Partners' Capital Account, Private Placement of Units (in Dollars)					$ 2,972,000
Proceeds from Issuance of Common Stock Net Offering Expenses (in Dollars)					$ 28,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)					$ 0.01	$ 0.01
Fractional Shares Cashed Out				17.5
Common Stock, Shares Authorized					30,000,000	12,500,000	30,000,000	12,500,000
Stock Issued During Period, Shares, New Issues		1,897,000
Proceeds from Issuance of Common Stock (in Dollars)		$ 33,800,000
IPO [Member]
Note 13 - Shareholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			1,642,000
Shares Issued, Price Per Share (in Dollars per share)			$ 19.50
Exercise of Underwriters Option [Member]
Note 13 - Shareholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	255,000
Predecessor [Member] | Common Stock - Non-Voting [Member] | Common Stock [Member]
Note 13 - Shareholders' Equity (Details) [Line Items]
Common Stock, Par or Stated Value Per Share (in Dollars per share)				$ 1
Successor [Member] | Common Stock [Member]
Note 13 - Shareholders' Equity (Details) [Line Items]
Common Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.01

Note 14 - Regulatory Matters (D

Note 14 - Regulatory Matters (Details)	Dec. 31, 2015
Disclosure Text Block [Abstract]
Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%
	4.50%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%

Note 14 - Regulatory Matters 87

Note 14 - Regulatory Matters (Details) - Capital Amounts and Ratios - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Total Capital (to Risk-Weighted Assets)
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	8.00%
Tier 1 Capital (to Risk-Weighted Assets)
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Common Equity Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	4.50%
Tier 1 Capital (to Average Assets)
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Ratio	4.00%
National Commerce Corporation [Member]
Total Capital (to Risk-Weighted Assets)
Total Capital, Actual Amount	$ 161,023	$ 106,289	$ 92,718
Total Capital (to Risk Weighted Assets), Actual Ratio	11.91%	11.75%	15.83%
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount	$ 108,178	$ 72,367	$ 46,847
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	8.00%	8.00%	8.00%
Total Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount
Total Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration
Tier 1 Capital (to Risk-Weighted Assets)
Tier 1 Capital, Actual Amount	$ 151,181	$ 96,487	$ 85,376
Tier 1 Capital (to Risk Weighted Assets), Actual Ratio	11.18%	10.66%	14.58%
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount	$ 81,134	$ 36,205	$ 23,423
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	6.00%	4.00%	4.00%
Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount
Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Common Equity Tier 1 Capital, Actual Amount	$ 151,181
Common Equity Tier 1 Capital (to Risk Weighted Assets), Actual Ratio	11.18%
Common Equity Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount	$ 60,850
Common Equity Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	4.50%
Common Equity Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount
Common Equity Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration
Tier 1 Capital (to Average Assets)
Tier 1 Leverage Capital, Actual Amount	$ 151,181	$ 96,487	$ 85,376
Tier 1 Leverage Capital (to Average Assets), Actual Ratio	9.68%	10.68%	12.18%
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Amount	$ 62,501	$ 36,137	$ 28,043
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Ratio	4.00%	4.00%	4.00%
Tier 1 Leverage Capital (to Average Assets), To Be Well-CApitalized, Amount
Tier 1 Leverage Capital (to Average Assets), To Be Well-CApitalized, Ration
National Bank of Commerce [Member]
Total Capital (to Risk-Weighted Assets)
Total Capital, Actual Amount	$ 151,386	$ 84,148	$ 91,918
Total Capital (to Risk Weighted Assets), Actual Ratio	11.21%	11.42%	15.71%
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount	$ 108,085	$ 58,948	$ 46,803
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	8.00%	8.00%	8.00%
Total Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount	$ 135,106	$ 73,685	$ 58,504
Total Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration	10.00%	10.00%	10.00%
Tier 1 Capital (to Risk-Weighted Assets)
Tier 1 Capital, Actual Amount	$ 141,544	$ 74,927	$ 84,583
Tier 1 Capital (to Risk Weighted Assets), Actual Ratio	10.48%	10.16%	14.46%
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount	$ 81,064	$ 29,499	$ 23,402
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	6.00%	4.00%	4.00%
Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount	$ 108,085	$ 44,248	$ 35,103
Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration	8.00%	6.00%	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
Common Equity Tier 1 Capital, Actual Amount	$ 141,544
Common Equity Tier 1 Capital (to Risk Weighted Assets), Actual Ratio	10.48%
Common Equity Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount	$ 60,798
Common Equity Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio	4.50%
Common Equity Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount	$ 87,819
Common Equity Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration	6.50%
Tier 1 Capital (to Average Assets)
Tier 1 Leverage Capital, Actual Amount	$ 141,544	$ 74,927	$ 84,583
Tier 1 Leverage Capital (to Average Assets), Actual Ratio	9.05%	8.57%	12.07%
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Amount	$ 62,575	$ 34,972	$ 28,042
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Ratio	4.00%	4.00%	4.00%
Tier 1 Leverage Capital (to Average Assets), To Be Well-CApitalized, Amount	$ 78,219	$ 43,715	$ 35,053
Tier 1 Leverage Capital (to Average Assets), To Be Well-CApitalized, Ration	5.00%	5.00%	5.00%
United Legacy Bank [Member]
Total Capital (to Risk-Weighted Assets)
Total Capital, Actual Amount		$ 18,731	$ 21,681
Total Capital (to Risk Weighted Assets), Actual Ratio		11.31%	13.05%
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount		$ 13,249	$ 13,291
Total Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio		8.00%	8.00%
Total Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount		$ 16,561	$ 16,614
Total Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration		10.00%	10.00%
Tier 1 Capital (to Risk-Weighted Assets)
Tier 1 Capital, Actual Amount		$ 18,731	$ 19,609
Tier 1 Capital (to Risk Weighted Assets), Actual Ratio		11.31%	11.81%
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Amount		$ 6,625	$ 6,641
Tier 1 Capital (to Risk Weighted Assets), For Capital Adequacy Purposes, Ratio		4.00%	4.00%
Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Amount		$ 9,937	$ 9,962
Tier 1 Capital (to Risk Weighted Assets), To Be Well-CApitalized, Ration		6.00%	6.00%
Tier 1 Capital (to Average Assets)
Tier 1 Leverage Capital, Actual Amount		$ 18,731	$ 19,609
Tier 1 Leverage Capital (to Average Assets), Actual Ratio		8.60%	9.23%
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Amount		$ 8,712	$ 8,498
Tier 1 Leverage Capital (to Average Assets), For Capital Adequacy Purposes, Ratio		4.00%	4.00%
Tier 1 Leverage Capital (to Average Assets), To Be Well-CApitalized, Amount		$ 10,890	$ 10,622
Tier 1 Leverage Capital (to Average Assets), To Be Well-CApitalized, Ration		5.00%	5.00%

Note 15 - Fair Value Measurem88

Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale	$ 53,405,000	$ 34,932,000
Derivative assets	258,000	105,000
Derivative liabilities	518,000	425,000
Collateralized Mortgage Backed Securities [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale	48,726,000	28,750,000
US States and Political Subdivisions Debt Securities [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale	4,679,000	4,681,000
US Treasury Securities [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale		1,501,000
Fair Value, Inputs, Level 1 [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale		1,501,000
Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale		1,501,000
Fair Value, Inputs, Level 2 [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale	53,405,000	33,431,000
Derivative assets	258,000	105,000
Derivative liabilities	518,000	425,000
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Backed Securities [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale	48,726,000	28,750,000
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Securities available-for-sale	$ 4,679,000	$ 4,681,000

Note 15 - Fair Value Measurem89

Note 15 - Fair Value Measurements and Disclosures (Details) - Assets Measured at Fair Value on a Nonrecurring Basis - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets Measured at Fair Value on a Nonrecurring Basis [Line Items]
Other real estate and repossessed assets	$ 3,965	$ 1,380
Impaired loans	3,695	4,865
Doubtful [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets Measured at Fair Value on a Nonrecurring Basis [Line Items]
Impaired loans	3,695	4,865
Fair Value, Inputs, Level 3 [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets Measured at Fair Value on a Nonrecurring Basis [Line Items]
Other real estate and repossessed assets	3,965	1,380
Fair Value, Inputs, Level 3 [Member] | Doubtful [Member]
Note 15 - Fair Value Measurements and Disclosures (Details) - Assets Measured at Fair Value on a Nonrecurring Basis [Line Items]
Impaired loans	$ 3,695	$ 4,865

Note 15 - Fair Value Measurem90

Note 15 - Fair Value Measurements and Disclosures (Details) - Carrying Amounts and Estimated Fair Values of the Company's Financial Instruments - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets:
Cash and cash equivalents	$ 212,457,000	$ 123,435,000	$ 124,136,000	$ 171,287,000
Investment securities held-to-maturity	27,458,000	0
Investment securities available-for-sale	53,405,000	34,932,000
Other investments	6,235,000	5,421,000
Loans, net	1,309,572,000	878,919,000
Mortgage loans held-for-sale	15,020,000	9,329,000
Bank owned life insurance	27,223,000	10,641,000
Derivative assets	258,000	105,000
Liabilities:
Deposits	1,514,458,000	971,060,000
Federal Home Loan Bank advances	22,000,000	22,000,000
Derivative liabilities	518,000	425,000
Fair Value, Inputs, Level 1 [Member]
Assets:
Investment securities available-for-sale		1,501,000
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Assets:
Cash and cash equivalents	212,457,000	123,435,000
Investment securities available-for-sale		1,501,000
Fair Value, Inputs, Level 2 [Member]
Assets:
Investment securities available-for-sale	53,405,000	33,431,000
Derivative assets	258,000	105,000
Liabilities:
Derivative liabilities	518,000	425,000
Fair Value, Inputs, Level 2 [Member] | Estimate of Fair Value Measurement [Member]
Assets:
Investment securities held-to-maturity	27,843,000
Investment securities available-for-sale	53,405,000	33,431,000
Other investments	6,235,000	5,421,000
Loans, net	1,309,547,000	873,125,000
Mortgage loans held-for-sale	15,020,000	9,329,000
Bank owned life insurance	27,223,000	10,641,000
Derivative assets	258,000	105,000
Liabilities:
Deposits	1,479,746,000	949,621,000
Federal Home Loan Bank advances	22,405,000	22,677,000
Derivative liabilities	518,000	425,000
Fair Value, Inputs, Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Assets:
Loans, net	$ 3,695,000	$ 4,865,000

Note 16 - National Commerce C91

Note 16 - National Commerce Corporation (Parent Company Only) Financial Information (Details) - Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash and due from banks	$ 27,173	$ 14,236
Other assets	5,428	2,953
Total assets	1,763,369	1,138,426	$ 791,781
Liabilities and Shareholders' Equity
Other liabilities	9,648	8,774
Total liabilities	$ 1,546,733	$ 1,002,265
Commitments and contingencies
Shareholders' equity:
Common stock	$ 108	$ 75
Retained earnings (deficit)	6,152	(3,453)
Accumulated other comprehensive income	548	845
Total shareholders' equity attributable to National Commerce Corporation	216,636	136,161	$ 88,939	$ 85,850
Noncontrolling interest	7,372	7,239
Total shareholders' equity	209,264	128,922
Total liabilities and shareholders' equity	1,763,369	1,138,426
Parent Company [Member]
Assets
Cash and due from banks	7,009	829
Investment in sudsidiaries	207,402	133,909
Other assets	2,427	1,557
Total assets	216,838	136,295
Liabilities and Shareholders' Equity
Other liabilities	202	134
Total liabilities	$ 202	$ 134
Commitments and contingencies
Shareholders' equity:
Common stock	$ 108	$ 75
Additonal paid-in capital	202,456	131,455
Retained earnings (deficit)	6,152	(3,453)
Accumulated other comprehensive income	548	845
Total shareholders' equity attributable to National Commerce Corporation	209,264	128,922
Noncontrolling interest	7,372	7,239
Total shareholders' equity	216,636	136,161
Total liabilities and shareholders' equity	$ 216,838	$ 136,295

Note 16 - National Commerce C92

Note 16 - National Commerce Corporation (Parent Company Only) Financial Information (Details) - Statements of Earnings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Income Statements, Captions [Line Items]
Income tax benefit	$ 5,476	$ 3,159	$ 2,310
Net earnings	9,605	5,403	4,006
Parent Company [Member]
Condensed Income Statements, Captions [Line Items]
Other expense	1,273	458	123
Total expenses	1,273	458	123
Loss before equity in undistributed earnings of subsidiaries	(1,273)	(458)	(123)
Equity in undistributed earnings of subsidiaries	10,512	5,764	4,079
Income tax benefit	366	97	50
Net earnings	$ 9,605	$ 5,403	$ 4,006

Note 16 - National Commerce C93

Note 16 - National Commerce Corporation (Parent Company Only) Financial Information (Details) - Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net earnings	$ 9,605,000	$ 5,403,000	$ 4,006,000
Adjustments to reconicle net earnings to net cash used by operating activities
Depreciation	1,316,000	836,000	737,000
Deferred income tax expense (benefit)	874,000	28,000	550,000
Share-based expense	930,000	358,000	293,000
Net cash used by operating activities	25,666,000	4,648,000	13,210,000
Cash flows from investing activities:
Cash from merger of subsidiary	(4,233,000)	20,170,000
Proceeds from sale of fixed assets	49,000
Net cash used by investing activites	(225,166,000)	(18,263,000)	(155,461,000)
Cash flows from financing activities:
Proceeds from stock offerings, net of offering expenses of $732 and $28 in 2015 and 2014, respectively	34,495,000	3,000,000
Net cash provided by financing activities	288,522,000	12,914,000	95,100,000
Net change in cash	89,022,000	(701,000)	(47,151,000)
Cash and cash equivalents at beginning of the period	123,435,000	124,136,000	171,287,000
Cash and cash equivalents at end of the period	212,457,000	123,435,000	124,136,000
Parent Company [Member]
Cash flows from operating activities:
Net earnings	9,605,000	5,403,000	4,006,000
Adjustments to reconicle net earnings to net cash used by operating activities
Equity in undistributed earnings of subsidiaries	(10,512,000)	(5,764,000)	(4,079,000)
Depreciation	2,000	1,000
Deferred income tax expense (benefit)	1,000	162,000	(81,000)
Share-based expense	140,000
Change in other assets	(352,000)	(285,000)
Change in other liabilities	69,000	121,000	10,000
Net cash used by operating activities	(1,047,000)	(362,000)	(144,000)
Cash flows from investing activities:
Capital injection in subsidiaries	(20,250,000)
Cash from merger of subsidiary	600,000
Proceeds from sale of fixed assets	31,000
Cash paid in acquistion (including offering expenses)	(7,588,000)	(3,201,000)
Net cash used by investing activites	(27,207,000)	(3,201,000)
Cash flows from financing activities:
Proceeds from stock offerings, net of offering expenses of $732 and $28 in 2015 and 2014, respectively	33,762,000	2,972,000
Proceeds from exercise of stock options and warrants	672,000	615,000
Net cash provided by financing activities	34,434,000	3,587,000
Net change in cash	6,180,000	24,000	(144,000)
Cash and cash equivalents at beginning of the period	829,000	805,000	949,000
Cash and cash equivalents at end of the period	$ 7,009,000	$ 829,000	$ 805,000

Note 16 - National Commerce C94

Note 16 - National Commerce Corporation (Parent Company Only) Financial Information (Details) - Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from stock offerings, offering expenses	$ 732	$ 28
Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from stock offerings, offering expenses	$ 732	$ 28

Note 17 - Segment Reporting (De

Note 17 - Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting [Abstract]
Number of Reportable Segments	3
Funding Costs of Fed Funds Percentage	2.50%	2.50%	2.50%

Note 17 - Segment Reporting (96

Note 17 - Segment Reporting (Details) - Reconciliation of Reportable Segment Revenue, Expenses and Profit - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total interest income		$ 54,845		$ 31,342		$ 23,312
Total interest expense		4,796		2,869		2,613
Net interest income		50,049		28,473		20,699
Provision for loan losses		1,113		978
Total other income		8,459		5,032		5,302
Total other expense		40,245		23,453		19,685
Earnings before income tax		17,150		9,074		6,316
Income tax expense		5,476		3,159		2,310
Net earnings attributable to noncontrolling interest		(2,069)		(512)
Net earnings		9,605		5,403		4,006
Total assets		1,763,369		1,138,426		$ 791,781
Intersegment Eliminations [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total interest income	[1]	(2,012)		(557)
Total interest expense	[1]	$ (2,012)		(731)
Net interest income	[1]			174
Provision for loan losses	[1]			$ 174
Total other income	[1]
Total other expense	[1]
Earnings before income tax	[1]
Income tax expense	[1]
Net earnings attributable to noncontrolling interest	[1]
Net earnings			[1]		[1]	$ 0
Total assets	[1]	$ (60,922)		$ (75,424)
Retail and Commercial Banking [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total interest income		44,072		27,144		22,893
Total interest expense		4,670		2,746		2,471
Net interest income		39,402		24,398		20,422
Provision for loan losses		1,158
Total other income		2,340		811		617
Total other expense		29,741		18,048		15,819
Earnings before income tax		10,843		7,161		5,220
Income tax expense		3,866		2,627		1,894
Net earnings		6,977		4,534		3,326
Total assets		1,718,807		1,099,191		784,622
Mortgage Division [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total interest income	[2]	385		410		419
Total interest expense	[2]	126		123		142
Net interest income	[2]	$ 259		$ 287		$ 277
Provision for loan losses	[2]
Total other income	[2]	$ 6,070		$ 4,199		$ 4,685
Total other expense	[2]	5,278		3,681		3,866
Earnings before income tax	[2]	1,051		805		1,096
Income tax expense	[2]	$ 399		$ 306		$ 416
Net earnings attributable to noncontrolling interest	[2]
Net earnings	[2]	$ 652		$ 499		$ 680
Total assets		15,020	[2]	9,329	[2]	7,159
Receivables Factoring [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total interest income		12,400		4,345
Total interest expense		2,012		731
Net interest income		10,388		3,614
Provision for loan losses		(45)		804
Total other income		49		22
Total other expense		5,226		1,724
Earnings before income tax		5,256		1,108
Income tax expense		1,211		226
Net earnings attributable to noncontrolling interest		(2,069)		(512)
Net earnings		1,976		370		$ 0
Total assets		$ 90,464		$ 105,330
[1]	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 Federal Funds rate plus 2.5%.
[2]	Noninterest income for the Mortgage Division segment includes intercompany income allocation.

Note 18 - Goodwill and Intang97

Note 18 - Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Goodwill, Acquired During Period	$ 20,639,000
Finite-Lived Intangible Assets, Accumulated Amortization	508,000	$ 19,000
Reunion Bank of Florida [Member]
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Goodwill, Acquired During Period	20,639,000
CBI Holding Company, LLC [Member]
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Goodwill, Acquired During Period		23,115,000
Goodwill, Period Increase (Decrease)	(358,000)
United Group Banking Company of Florida, Inc. [Member]
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Goodwill, Acquired During Period		5,719,000
Goodwill, Period Increase (Decrease)	$ 1,571,000
Core Deposits [Member]
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years
Finite-Lived Intangible Assets, Accumulated Amortization	$ 527,000	$ 19,000
Core Deposits [Member] | Reunion Bank of Florida [Member]
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Finite-lived Intangible Assets Acquired	1,539,000
Core Deposits [Member] | United Group Banking Company of Florida, Inc. [Member]
Note 18 - Goodwill and Intangible Assets (Details) [Line Items]
Finite-lived Intangible Assets Acquired	$ 1,776,000

Note 18 - Goodwill and Intang98

Note 18 - Goodwill and Intangible Assets (Details) - Changes in Carrying Amount of Goodwill $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Changes in Carrying Amount of Goodwill [Abstract]
Balance, December 31, 2014	$ 28,834
Acquisition of Reunion	20,639
Adjustments to goodwill	1,213
Balance, December 31, 2015	$ 50,686

Note 18 - Goodwill and Intang99

Note 18 - Goodwill and Intangible Assets (Details) - Core Deposit Intangible Assets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	$ (508,000)	$ (19,000)
Net carrying amount	2,788,000	1,757,000
Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,315,000	1,776,000
Less: accumulated amortization	(527,000)	(19,000)
Net carrying amount	$ 2,788,000	$ 1,757,000

Note 18 - Goodwill and Intan100

Note 18 - Goodwill and Intangible Assets (Details) - Estimated Amortization Expense - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Estimated Amortization Expense [Abstract]
2,016	$ 753
2,017	635
2,018	517
2,019	398
2,020	280
Thereafter	205
Total amortization expense	$ 2,788	$ 1,757