National Commerce 10-Q 8 Aug 16 2016 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 07, 2016
Document Information [Line Items]
Entity Registrant Name	National Commerce Corp
Entity Central Index Key	1,609,951
Trading Symbol	ncom
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		10,870,033
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 27,283,000	$ 27,173,000
Interest-bearing deposits with banks	58,880,000	185,284,000
Cash and cash equivalents	86,163,000	212,457,000
Investment securities held-to-maturity (fair value of $28,215 and $27,843 at June 30, 2016 and December 31, 2015, respectively)	26,993,000	27,458,000
Investment securities available-for-sale	62,502,000	53,405,000
Other investments	7,715,000	6,235,000
Mortgage loans held-for-sale	19,468,000	15,020,000
Loans, net of unearned income	1,406,576,000	1,319,414,000
Less: allowance for loan losses	11,642,000	9,842,000
Total net loans	1,394,934,000	1,309,572,000
Premises and equipment, net	32,496,000	31,432,000
Accrued interest receivable	3,690,000	3,510,000
Bank-owned life insurance	27,631,000	27,223,000
Other real estate	2,160,000	3,965,000
Deferred tax assets, net	13,853,000	14,190,000
Goodwill	50,748,000	50,686,000
Core deposit intangible, net	2,406,000	2,788,000
Other assets	5,023,000	5,428,000
Total assets	1,735,782,000	1,763,369,000
Deposits:
Noninterest-bearing demand	384,854,000	382,946,000
Interest-bearing demand	207,673,000	202,649,000
Savings and money market	584,347,000	611,887,000
Time	284,003,000	316,976,000
Total deposits	1,460,877,000	1,514,458,000
Federal Home Loan Bank advances	7,000,000	22,000,000
Subordinated debt	24,540,000
Accrued interest payable	671,000	627,000
Other liabilities	16,574,000	9,648,000
Total liabilities	1,509,662,000	1,546,733,000
Commitments and contingencies
Shareholders’ equity:
Preferred stock, 250,000 shares authorized, no shares issued or outstanding
Common stock, $0.01 par value, 30,000,000 shares authorized, 10,870,033 and 10,824,969 shares issued and outstanding at June 30, 2016 and December 31, 2015, respectively	109,000	108,000
Additional paid-in capital	203,370,000	202,456,000
Retained earnings	14,285,000	6,152,000
Accumulated other comprehensive income	994,000	548,000
Total shareholders' equity attributable to National Commerce Corporation	218,758,000	209,264,000
Noncontrolling interest	7,362,000	7,372,000
Total shareholders' equity	226,120,000	216,636,000
Total liabilities and shareholders' equity	$ 1,735,782,000	$ 1,763,369,000

Unaudited Consolidated Balance3

Unaudited Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Held-to-maturity securities, fair value	$ 28,215	$ 27,843
Preferred stock, shares authorized (in shares)	250,000	250,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	10,870,033	10,824,969
Common stock, shares outstanding (in shares)	10,870,033	10,824,969

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Earnings - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Interest and dividend income:
Interest and fees on loans	$ 17,669	$ 12,226	$ 35,152	$ 24,018
Interest and dividends on taxable investment securities	380	269	792	525
Interest on non-taxable investment securities	204	114	404	156
Interest on interest-bearing deposits and federal funds sold	129	105	347	208
Total interest income	18,382	12,714	36,695	24,907
Interest expense:
Interest on deposits	1,476	961	3,045	1,879
Interest on borrowings	71	110	152	219
Interest on subordinated debt	183		183
Total interest expense	1,730	1,071	3,380	2,098
Net interest income	16,652	11,643	33,315	22,809
Provision for loan losses	901	120	2,434	281
Net interest income after provision for loan losses	15,751	11,523	30,881	22,528
Other income:
Service charges and fees on deposit accounts	505	308	985	575
Mortgage origination and fee income	1,627	1,505	3,019	2,776
Merchant sponsorship revenue	491	191	1,013	191
Income from bank-owned life insurance	204	86	408	165
Wealth management fees	11	13	24	32
Gain (loss) on other real estate	119	(11)	275	(24)
Other	400	114	758	255
Total other income	3,357	2,206	6,482	3,970
Other expense:
Salaries and employee benefits	6,907	5,114	13,852	10,101
Commission-based compensation	1,036	1,056	1,911	1,852
Occupancy and equipment	1,131	829	2,266	1,665
Core deposit intangible amortization	192	111	383	222
Other	2,988	2,506	5,895	5,066
Total other expense	12,254	9,616	24,307	18,906
Net earnings before tax and noncontrolling interest	6,854	4,113	13,056	7,592
Income tax expense	2,072	1,264	4,155	2,356
Net earnings	4,782	2,849	8,901	5,236
Net earnings attributable to noncontrolling interest	428	593	768	1,059
Net earnings attributable to National Commerce Corporation	$ 4,354	$ 2,256	$ 8,133	$ 4,177
Basic earnings per common share (in dollars per share)	$ 0.40	$ 0.24	$ 0.75	$ 0.49
Diluted earnings per common share (in dollars per share)	$ 0.39	$ 0.24	$ 0.74	$ 0.48

Unaudited Consolidated Stateme5

Unaudited Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net earnings attributable to National Commerce Corporation	$ 4,354	$ 2,256	$ 8,133	$ 4,177
Unrealized gains (losses) on investment securities available-for-sale:
Unrealized gains (losses) arising during the period, net of tax of $98, ($147), 240 and ($127), respectvely	180	(273)	446	(235)
Other comprehensive income (loss)	180	(273)	446	(235)
Comprehensive income	$ 4,534	$ 1,983	$ 8,579	$ 3,942

Unaudited Consolidated Stateme6

Unaudited Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Unrealized gains arising during the period, tax	$ 98	$ (147)	$ 240	$ (127)

Unaudited Consolidated Stateme7

Unaudited Consolidated Statements of Changes in Shareholders' Equity - 6 months ended Jun. 30, 2016 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2015	$ 108	$ 202,456	$ 6,152	$ 548	$ 7,372	$ 216,636
Share-based compensation expense		557				557
Net earnings attributable to National Commerce Corporation			8,133			8,133
Exercise of stock options and issuance of performance shares	1	300				301
Tax benefit resulting from exercise of stock options, net of adjustment		57				57
Net earnings attributable to noncontrolling interest					768	768
Distributions paid to noncontrolling interest					(778)	(778)
Change in unrealized gain/loss on securities available-for-sale, net of tax				446		446
Balance at Jun. 30, 2016	$ 109	$ 203,370	$ 14,285	$ 994	$ 7,362	$ 226,120

Unaudited Consolidated Stateme8

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net earnings attributable to National Commerce Corporation	$ 8,133	$ 4,177
Adjustments to reconcile net earnings to net cash provided by operating activities:
Provision for loan losses	2,434	281
Net earnings attributable to noncontrolling interest	768	1,059
Depreciation, amortization, and accretion	465	1,086
(Gain) loss on ineffective portion of fair value hedge derivative	(25)	2
Change in mortgage loan derivative	(36)	(118)
Loss on trade or sale of premises and equipment		5
Share-based compensation expense	557	471
Income from bank-owned life insurance	(408)	(165)
(Gain) loss on other real estate	(275)	24
Change in:
Mortgage loans held-for-sale	(4,448)	(4,421)
Other assets and accrued interest receivable	766	(1,186)
Other liabilities and accrued interest payable	382	(739)
Net cash provided by operating activities	8,313	476
Cash flows from investing activities:
Proceeds from calls, maturities, and paydowns of securities available-for-sale and held-to-maturity	29,561	7,081
Purchases of securities available-for-sale	(31,757)	(2,500)
Purchases of securities held-to-maturity		(12,611)
Proceeds from sale of other investments	693	703
Purchases of other investments	(2,173)	(1,126)
Net change in loans	(86,396)	(83,845)
Proceeds from sale of other real estate	2,080	169
Investment in bank-owned life insurance		(1,042)
Proceeds from the sale of premises and equipment		49
Purchases of premises and equipment	(2,187)	(1,815)
Net cash used by investing activities	(90,179)	(94,937)
Cash flows from financing activities:
Net change in deposits	(53,491)	80,423
Repayment of Federal Home Loan Bank advances	(15,000)
Issuance of subordinated debt	25,000
Debt offering expenses	(460)
Cash distribution paid to noncontrolling interests	(777)	(771)
Proceeds from stock offering		34,495
Stock offering expenses		(728)
Proceeds from exercise of options and warrants	300
Net cash (used) provided by financing activities	(44,428)	113,419
Net change in cash and cash equivalents	(126,294)	18,958
Cash and cash equivalents at beginning of the period	212,457	123,435
Cash and cash equivalents at end of the period	86,163	142,393
Supplemental disclosure of cash flow information:
Interest	3,336	2,076
Income taxes	2,641	2,538
Non-cash investing and financing activities:
Change in unrealized (losses) gains on securities available-for-sale, net of tax	(446)	235
Transfer of loans to other real estate		$ 694

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – Basis of Presentation General The unaudited consolidated financial statements include the accounts of National Commerce Corporation (“NCC,” and, including its subsidiaries, the “Company”) and its wholly owned subsidiaries, National Bank of Commerce (“NBC” or the “Bank”) and National Commerce Risk Management, Inc (“NCRM”). NCRM is a captive insurance company that was created to insure the Company and our subsidiaries against certain risks arising from our operations. The unaudited 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”), 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 is subject to periodic examinations by the OCC. The Company is regulated by the Board of Governors of the Federal Reserve System (the “Federal Reserve”) and is subject to periodic examinations by the Federal Reserve. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly the Company’s consolidated balance sheets, statements of earnings, comprehensive income, changes in shareholders’ equity and cash flows for the periods presented, and all such adjustments are of a normal recurring nature. All material intercompany transactions have been eliminated. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the entire year. These interim consolidated financial statements have been prepared according to the rules and regulations of the Securities and Exchange Commission and, therefore, certain information and footnote disclosures normally presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been omitted or abbreviated. These financial statements should be read in conjunction with the Company’s audited consolidated financial statements and footnotes as of December 31, 2015, Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s knowledge and best estimates of the impact of current events and actions that the Company may undertake in the future. Estimates are used in accounting for, among other items, the allowance for loan losses, useful lives for depreciation and amortization, fair value of financial instruments, deferred taxes and contingencies. Estimates that are particularly susceptible to significant change and therefore are critical accounting estimates for the Company include the determination of the allowance for loan losses and the assessment of deferred tax assets and liabilities. Management does not anticipate any material changes to its estimates in the near term. Factors that may affect such estimates include, but are not limited to, external market factors, such as market interest rates and employment rates; changes to operating policies and procedures; economic conditions in the Company’s markets; and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe that such differences would materially affect the consolidated financial statements in any individual reporting period presented.

Note 2 - Reclassifications

Note 2 - Reclassifications	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Reclassifications [Text Block]	Note 2 – Reclassifications Certain prior period amounts have been reclassified to conform to the presentation used in 2016. These reclassifications had no material effect on the operations, financial condition or cash flows of the Company.

Note 3 - Net Earnings Per Commo

Note 3 - Net Earnings Per Common Share	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 3 – Net Earnings per Common Share Basic earnings per common share are computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share are computed by dividing net income by the effect of the issuance of potential common shares that are dilutive and by the sum of the weighted-average number of shares of common stock outstanding. Anti-dilutive potential common shares (options) are excluded from the diluted earnings per share computation and totaled 102,297 for the three and six month periods ended June 30, 2016 and 2015. The reconciliation of the components of the basic and diluted earnings per share is as follows. For the Three Months Ended For the Six Months Ended June 30, June 30, 2016 2015 2016 2015 Net earnings available to common shareholders $ 4,354 2,256 $ 8,133 4,177 Weighted average common shares outstanding 10,866,788 9,438,541 10,861,330 8,574,900 Dilutive effect of stock options 96,759 54,014 95,713 44,096 Dilutive effect of directors' deferred shares 15,905 5,353 15,903 5,305 Dilutive effect of performance share awards 88,520 71,787 86,960 63,685 Diluted common shares 11,067,972 9,569,695 11,059,906 8,687,986 Basic earnings per common share $ 0.40 0.24 $ 0.75 0.49 Diluted earnings per common share $ 0.39 0.24 $ 0.74 0.48

Note 4 - Securities

Note 4 - Securities	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 4 – Securities The amortized cost and fair value of held-to-maturity and available-for-sale debt securities at June 30, 2016 and December 31, 2015 were as follows. Held-to-Maturity Securities June 30, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Mortgage-backed securities $ 5,658 76 - 5,734 Municipal securities 21,335 1,146 - 22,481 Total held-to-maturity securities $ 26,993 1,222 - 28,215 December 31, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair 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 June 30, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value U.S. Government agency obligations $ 3,721 - 29 3,692 Mortgage-backed securities 43,860 1,241 - 45,101 Other asset-backed securities 8,984 - - 8,984 Municipal securities 4,407 318 - 4,725 Total available-for-sale securities $ 60,972 1,559 29 62,502 December 31, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair 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 Management evaluates securities for other-than-temporary impairment on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. Consideration is given to (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer and (3) the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Details concerning the Company’s debt securities with unrealized losses as of June 30, 2016 and December 31, 2015 are as follows. Held-to-Maturity Securities Less than 12 Months 12 Months or More Total June 30, 2016 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities $ - - - - - - Municipal securities - - - - - - Total held-to-maturity securities $ - - - - - - Less than 12 Months 12 Months or More Total December 31, 2015 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized 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 June 30, 2016 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Government agency obligations $ 3,692 29 - - 3,692 29 Mortgage-backed securities - - - - - - Other asset-backed securities - - - - - - Municipal securities - - - - - - Total available-for-sale securities $ 3,692 29 - - 3,692 29 Less than 12 Months 12 Months or More Total December 31, 2015 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized 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 As of June 30, 2016, the Company did not consider securities with unrealized losses to be other-than-temporarily impaired. The unrealized losses in each category have occurred as a result of changes in interest rates, market spreads and market conditions subsequent to purchase. The Company has the ability and intent to hold its securities for a period of time sufficient to allow for a recovery in fair value. There were no other-than-temporary impairments charged to earnings during the three-month and six-month periods ended June 30, 2016 and 2015. During the three-month and six-month periods ended June 30, 2016 and 2015, the Company did not sell any debt securities. The amortized cost and estimated fair value of debt securities at June 30, 2016, 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 Cost Fair Value Amortized Cost Fair Value Municipal securities: 0 to 5 years $ - - $ - - 5 to 10 years 1,046 1,083 - - Over 10 years 3,361 3,642 21,335 22,481 Mortgage-backed securities, other asset- backed securities and U.S. government agency obligations 56,565 57,777 5,658 5,734 Total $ 60,972 62,502 $ 26,993 28,215

Note 5 - Loans, Allowance for L

Note 5 - Loans, Allowance for Loan Losses and Credit Quality	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 5 – Loans , Allowance for Loan Losses and Credit Quality Major classifications of loans at June 30, 2016 and December 31, 2015 are summarized as follows. June 30, 2016 December 31, 2015 Commercial, financial, and agricultural $ 184,200 196,732 Factored commercial receivables 70,673 67,628 Real estate - mortgage 975,026 881,556 Real estate - construction 156,448 152,862 Consumer 20,688 21,116 1,407,035 1,319,894 Less: Unearned fees 459 480 Total loans 1,406,576 1,319,414 Allowance for loan losses (11,642 ) (9,842 ) Total net loans $ 1,394,934 1,309,572 The Company makes loans and extensions of credit to individuals and a variety of businesses located in its market areas. Through Corporate Billing, the Company also purchases receivables from transportation companies and automotive parts and service providers nationwide. Although the Company has a diversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estate and is dependent upon prevailing conditions in the real estate market. Portfolio segments utilized by the Company are identified below. Relevant risk characteristics for these portfolio segments generally include (i) debt service coverage, loan-to-value ratios, and financial performance, for non-consumer loans, and (ii) credit scores, debt-to-income ratios, collateral type, and loan-to-value ratios, for consumer loans. The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method for the periods indicated. Acquired loans are not included in the allowance for loan losses calculation, as these loans are recorded at fair value, and there has been no further indication of credit deterioration that would require an additional provision. Balance, June 30, 2016 Commercial, financial, and agricultural Factored commercial receivables Real estate - mortgage Real estate - construction Consumer Unallocated Total Balance, beginning of year $ 1,345 500 5,525 1,412 236 824 9,842 Provisions charged to operating expense 278 605 1,842 346 187 (824 ) 2,434 Loans charged off (4 ) (1,319 ) - - (180 ) - (1,503 ) Recoveries 33 714 107 7 8 - 869 Balance, June 30, 2016 $ 1,652 500 7,474 1,765 251 - 11,642 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,652 500 7,474 1,765 251 - 11,642 Loans: Individually evaluated for impairment $ - - 262 156 23 - 441 Collectively evaluated for impairment $ 183,959 70,673 965,283 155,870 20,426 - 1,396,211 Acquired loans with deteriorated credit quality $ 241 - 9,481 422 239 - 10,383 Balance, June 30, 2015 Commercial, financial, and agricultural Factored commercial receivables Real estate - mortgage Real estate - construction Consumer Unallocated Total Balance, beginning of year $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense 25 (148 ) 1,022 196 (226 ) (588 ) 281 Loans charged off (1 ) (1,095 ) (764 ) - (87 ) - (1,947 ) Recoveries 36 1,003 49 45 5 - 1,138 Balance, June 30, 2015 $ 1,583 715 5,354 888 254 480 9,274 Ending balance, individually evaluated for impairment $ - 540 - - - - 540 Ending balance, collectively evaluated for impairment $ 1,583 175 5,354 888 254 480 8,734 Loans: Individually evaluated for impairment $ - 840 2,849 181 30 - 3,900 Collectively evaluated for impairment $ 141,720 74,160 628,820 100,413 16,521 - 961,634 Acquired loans with deteriorated credit quality $ 212 - 4,931 334 247 - 5,724 The Company individually evaluates for impairment all loans that are on nonaccrual status. Additionally, all troubled debt restructurings are individually evaluated for impairment. A loan is considered impaired when, based on current events and circumstances, it is probable that all amounts due according to the contractual terms of the loan will not be collected. Impaired loans are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate, at the loan’s observable market price or at the fair value of the collateral if the loan is collateral-dependent. Management may also elect to apply an additional collective reserve to groups of impaired loans based on current economic or market factors. Interest payments received on impaired loans are generally applied as a reduction of the outstanding principal balance. During the six months ended June 30, 2016 and 2015, the Company did not modify any loans in a manner that would be considered a troubled debt restructuring. The following tables present impaired loans by class of loans as of June 30, 2016 and December 31, 2015. 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. June 30, 2016 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 262 305 - 159 Real estate - construction 156 172 - 162 Consumer 23 73 - 26 Total $ 441 550 - 347 Impaired loans with related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage - - - - Real estate - construction - - - - Consumer - - - - Total $ - - - - Total impaired loans: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 262 305 - 159 Real estate - construction 156 172 - 162 Consumer 23 73 - 26 Total $ 441 550 - 347 December 31, 2015 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded 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 For the six months ended June 30, 2016 and 2015, the Company did not recognize a material amount of interest income on impaired loans. The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of June 30, 2016 and December 31, 2015, by class of loans. All loans greater than 90 days past due are placed on non-accrual status, excluding factored receivables. For CBI’s factored receivables, which are commercial trade credits rather than promissory notes, 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 when they become 120 days past due from the statement billing date. For the recourse receivables, the invoice is charged against the client reserve account established for such purposes, unless the client reserve is insufficient, in which case the invoice is charged against the allowance for loan losses. June 30, 2016 30-59 Days Past Due 60-89 Days Past Due > 90 Days Past Due Total Past Due Current Total Non-accrual Commercial, financial, and agricultural $ - - - - 184,200 184,200 - Factored commercial receivables 4,655 1,999 406 7,060 63,613 70,673 - Real estate - mortgage 264 190 1,355 1,809 973,217 975,026 2,986 Real estate - construction - 373 - 373 156,075 156,448 265 Consumer 95 26 - 121 20,567 20,688 96 Total $ 5,014 2,588 1,761 9,363 1,397,672 1,407,035 3,347 December 31, 2015 30-59 Days Past Due 60-89 Days Past Due > 90 Days Past Due Total 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 The Company groups loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. Loans are analyzed individually and classified according to credit risk. This analysis is performed on a continuous basis. The Bank uses the following definitions for its risk ratings: Other Assets Especially Mentioned (“OAEM”): Substandar d : Doubtful : Loss : Loans not meeting the criteria above that are analyzed individually as part of the above-described process are considered to be Pass rated loans. As of June 30, 2016 and December 31, 2015, and based on the most recent analysis performed, the risk category of loans by class of loans was as follows. June 30, 2016 Pass OAEM Substandard Doubtful Total Commercial, financial, and agricultural $ 181,710 976 1,514 - 184,200 Factored commercial receivables 70,673 - - - 70,673 Real estate - mortgage 964,095 3,057 4,907 2,967 975,026 Real estate - construction 155,687 - 496 265 156,448 Consumer 19,868 32 692 96 20,688 Total $ 1,392,033 4,065 7,609 3,328 1,407,035 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

Note 6 - Fair Value Measurement

Note 6 - Fair Value Measurements and Disclosures	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 6 – Fair Value Measurements and Disclosures The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available-for-sale and derivative financial instruments are recorded at fair value on a recurring basis. Additionally, from time to time, the Company may be required to record at fair value other assets on a nonrecurring basis, such as impaired loans and other real estate and repossessed assets. These nonrecurring fair value adjustments typically involve application of the lower of cost or market accounting or write-downs of individual assets. Fair Value Hierarchy The Company groups assets and liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 – Valuation is based 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, the carrying amount for cash, due from banks, interest-bearing deposits and federal funds sold is a reasonable estimate of fair value. Investment Securities Securities available-for-sale and held-to-maturity securities are recorded at fair value on a recurring basis. Fair value measurements 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 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, from time to time, a loan is considered impaired, and an allowance for loan losses is established. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment using one of three methods, including collateral value, market value of similar debt, and discounted cash flows. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. At June 30, 2016 and December 31, 2015, impaired loans were evaluated based on the fair value of the collateral. Impaired loans for which an allowance is established based on the fair value of collateral, or loans that are charged down according to the fair value of collateral, require classification in the fair value hierarchy. When the fair value of the collateral is based on an observable market price, the Company records the impaired loan as nonrecurring Level 2. When the fair value is based on an appraised value, the Company records the impaired loan as nonrecurring Level 3. For disclosure purposes, the fair value of fixed-rate loans is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings. For variable-rate loans, the carrying amount is a reasonable estimate of fair value. Mortgage loans held-for-sale are carried at cost, which is a reasonable estimate of fair value. Bank-Owned Life Insurance For disclosure purposes, the fair value of the cash surrender value of life insurance policies is equivalent to the carrying value. Other Real Estate Other real estate properties are adjusted to fair value upon the transfer of the loans to other real estate. Subsequently, other real estate assets are carried at the lower of carrying value or fair value. Fair value is based on independent market prices, appraised values of the collateral, or management’s estimation of the value of the collateral. When the fair value of the collateral is based on an observable market price, the Company records the other real estate as nonrecurring Level 2. When fair value is based on an appraised value or management’s estimate of value, the Company records the other real estate or repossessed asset as nonrecurring Level 3. Deposits For disclosure purposes, the fair value of demand deposits, NOW and money market accounts and savings accounts is the amount payable on demand at the reporting date. The fair value of fixed-rate maturity certificates of deposit is estimated by discounting the future cash flows using the rates currently offered for deposits of similar remaining maturities. Federal Home Loan Bank Advances For disclosure purposes, the fair value of Federal Home Loan Bank (“FHLB”) advances is based on the quoted value for similar remaining maturities provided by the FHLB. Subordinated Debt For disclosure purposes, the fair value of our fixed rate subordinated debt is estimated using a discounted cash flow model using current market interest rates on borrowings with a similar maturity. Derivative Financial Instruments Derivative financial instruments are recorded at fair value on a recurring basis. The value of the Company’s derivative financial instruments is determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of the derivative. This analysis reflects the contractual terms of the derivative, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. The fair values of the interest rate swaps are determined by using the market standard methodology of netting the discounted future fixed cash receipts and the discounted expected variable cash payments. The variable cash payments are based on an expectation of future interest rates (forward curves derived from observable market interest rate curves). The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company considers the impact of netting any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees. Although the Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads, to evaluate the likelihood of default by the Company or the counterparty. However, as of June 30, 2016 and December 31, 2015, the Company has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustment is not significant to the overall valuation of its derivatives. As a result, the Company has determined that its derivative valuations are classified in Level 2 of the fair value hierarchy. Commitments to Extend Credit and Standby Letters of Credit Because commitments to extend credit and standby letters of credit are generally short-term and made using variable rates, the carrying value and estimated fair value associated with these instruments are immaterial. Assets and Liabilities Recorded at Fair Value on a Recurring Basis The table below presents the recorded amount of assets and liabilities measured at fair value on a recurring basis as of June 30, 2016 and December 31, 2015. June 30, 2016 Level 1 Level 2 Level 3 Total U.S. Government agency obligations $ - 3,692 - 3,692 Mortgage-backed securities - 45,101 - 45,101 Municipal securities - 4,725 - 4,725 Other asset-backed securities - 8,984 - 8,984 Total investment securities available-for-sale $ - 62,502 - 62,502 Derivative assets $ - 602 - 602 Derivative liabilities $ - 1,210 - 1,210 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 Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis From time to time, the Company may be required to measure certain assets at fair value on a nonrecurring basis in accordance with U.S. GAAP. These include assets that are measured at the lower of cost or market value that were recognized at fair value below cost at the end of the period. Assets measured at fair value on a nonrecurring basis are included in the table below as of June 30, 2016 and December 31, 2015. June 30, 2016 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ - - 2,160 2,160 Impaired loans - - 3,347 3,347 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 The carrying amounts and estimated fair values of the Company’s financial instruments at June 30, 2016 and December 31, 2015 were as follows: Carrying Estimated Fair Value June 30, 2016 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 86,163 86,163 - - Investment securities held-to-maturity 26,993 - 28,215 - Investment securities available-for-sale 62,502 - 62,502 - Other investments 7,715 - 7,715 - Loans, net 1,394,934 - 1,405,324 3,347 Mortgage loans held-for-sale 19,468 - 19,468 - Bank-owned life insurance 27,631 - 27,631 - Derivative assets 602 - 602 - Liabilities: Deposits 1,460,877 - 1,428,567 - Federal Home Loan Bank advances 7,000 - 7,427 - Subordinated debt 24,540 - 25,311 - Derivative liabilities 1,210 - 1,210 - 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 - 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 7 - Segment Reporting

Note 7 - Segment Reporting	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 7 – Segment Reporting The Company’s three reportable segments represent distinct product lines and are viewed separately for strategic planning purposes and internal reporting. The following table is a reconciliation of the reportable segment revenues, expenses and profit to the Company’s consolidated totals. Retail and Commercial Banking Mortgage Division (1) Receivables Factoring Elimination Entries (2) Total For the Three Months Ended June 30, 2016 Interest income $ 15,732 150 2,970 (470 ) 18,382 Interest expense 1,670 60 470 (470 ) 1,730 Net interest income 14,062 90 2,500 - 16,652 Provision for loan and lease losses 784 - 117 - 901 Noninterest income 1,312 2,041 4 - 3,357 Noninterest expense 9,245 1,699 1,310 - 12,254 Net earnings before tax and noncontrolling interest 5,345 432 1,077 - 6,854 Income tax expense 1,661 164 247 - 2,072 Noncontrolling interest - - (428 ) - (428 ) Net earnings atributable to National Commerce Corporation $ 3,684 268 402 - 4,354 For the Six Months Ended June 30, 2016 Interest income $ 31,431 265 5,969 (970 ) 36,695 Interest expense 3,276 104 970 (970 ) 3,380 Net interest income 28,155 161 4,999 - 33,315 Provision for loan and lease losses 1,829 - 605 - 2,434 Noninterest income 2,944 3,494 44 - 6,482 Noninterest expense 18,657 3,048 2,602 - 24,307 Net earnings before tax and noncontrolling interest 10,613 607 1,836 - 13,056 Income tax expense 3,518 231 406 - 4,155 Noncontrolling interest - - (768 ) - (768 ) Net earnings attributable to National Commerce Corporation $ 7,095 376 662 - 8,133 Total assets as of June 30, 2016 $ 1,686,402 19,468 93,429 (63,517 ) 1,735,782 For the Three Months Ended June 30, 2015 Interest income $ 10,051 113 3,048 (498 ) 12,714 Interest expense 1,034 37 498 (498 ) 1,071 Net interest income 9,017 76 2,550 - 11,643 Provision for loan and lease losses 428 - (308 ) - 120 Noninterest income 377 1,829 - - 2,206 Noninterest expense 6,873 1,453 1,290 - 9,616 Net earnings before tax and noncontrolling interest 2,093 452 1,568 - 4,113 Income tax expense 721 172 371 - 1,264 Noncontrolling interest - - (593 ) - (593 ) Net earnings atributable to National Commerce Corporation $ 1,372 280 604 - 2,256 For the Six Months Ended June 30, 2015 Interest income $ 19,566 197 6,161 (1,017 ) 24,907 Interest expense 2,032 66 1,017 (1,017 ) 2,098 Net interest income 17,534 131 5,144 - 22,809 Provision for loan and lease losses 429 - (148 ) - 281 Noninterest income 924 3,017 29 - 3,970 Noninterest expense 13,789 2,493 2,624 - 18,906 Net earnings before tax and noncontrolling interest 4,240 655 2,697 - 7,592 Income tax expense 1,485 249 622 - 2,356 Noncontrolling interest - - (1,059 ) - (1,059 ) Net earnings attributable to National Commerce Corporation $ 2,755 406 1,016 - 4,177 Total assets as of June 30, 2015 $ 1,213,137 13,750 97,687 (67,960 ) 1,256,614 (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 2.50%.

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 8 – Goodwill and Intangibles Changes to the carrying amount of goodwill for the six months ended June 30, 2016 are provided in the following table. Balance, December 31, 2015 $ 50,686 Adjustments to goodwill 62 Balance, June 30, 2016 $ 50,748 The adjustments to goodwill made during the six months ended June 30, 2016 resulted from the recognition of liabilities that existed as of the date on which we acquired Reunion Bank of Florida but were not recorded. The adjustments were made following the Company’s review of additional information that existed at the time of acquisition that affected the recorded fair value of certain liabilities. Net of deferred taxes, the adjustment resulted in a $62,000 increase to the amount of goodwill initially recorded in our acquisition of Reunion Bank of Florida. The adjustment to goodwill had no impact on net income or shareholders’ equity of the Company for the first six months of 2016. A summary of core deposit intangible assets as of June 30, 2016 and December 31, 2015 is as follows. June 30, 2016 December 31, 2015 Gross carrying amount $ 3,315 $ 3,315 Less: accumulated amortization (909 ) (527 ) Net carrying amount $ 2,406 $ 2,788

Note 9 - Cash and Cash Equivale

Note 9 - Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	Note 9 – Cash and Cash Equivalents Cash equivalents include amounts due from banks, interest-bearing deposits with the Federal Reserve Bank of Atlanta (“FRB”), the FHLB and correspondent banks, and federal funds sold. Generally, federal funds are sold for one-day periods. The Company is required to maintain average reserve balances with the FRB or in cash. At June 30, 2016 and December 31, 2015, the Company’s reserve requirements were approximately $7,629,000 and $12,218,000, respectively.

Note 10 - Subordinated Debt

Note 10 - Subordinated Debt	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 10 – Subordinated Debt On May 19, 2016, the Company completed the underwritten public offering of $25 million of its unsecured 6.0% Fixed-to-Floating Rate Subordinated Notes due June 1, 2026 (the “Notes”). The Notes will bear interest at a fixed rate of 6.0% per year, from, and including, May 19, 2016, to, but excluding, June 1, 2021. On June 1, 2021, the Notes convert to a floating rate equal to three-month LIBOR plus 479 basis points. The Notes may be redeemed by the Company after June 1, 2021. The Company incurred expenses associated with the offering totaling $460 thousand.

Note 11 - Recently Issued Accou

Note 11 - Recently Issued Accounting Pronouncements	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 11 – Recently Issued Accounting Pronouncements 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) Topic 840, Leases In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Note 3 - Net Earnings Per Com20

Note 3 - Net Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Six Months Ended June 30, June 30, 2016 2015 2016 2015 Net earnings available to common shareholders $ 4,354 2,256 $ 8,133 4,177 Weighted average common shares outstanding 10,866,788 9,438,541 10,861,330 8,574,900 Dilutive effect of stock options 96,759 54,014 95,713 44,096 Dilutive effect of directors' deferred shares 15,905 5,353 15,903 5,305 Dilutive effect of performance share awards 88,520 71,787 86,960 63,685 Diluted common shares 11,067,972 9,569,695 11,059,906 8,687,986 Basic earnings per common share $ 0.40 0.24 $ 0.75 0.49 Diluted earnings per common share $ 0.39 0.24 $ 0.74 0.48

Note 4 - Securities (Tables)

Note 4 - Securities (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Held-to-maturity Securities [Table Text Block]	Held-to-Maturity Securities June 30, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Mortgage-backed securities $ 5,658 76 - 5,734 Municipal securities 21,335 1,146 - 22,481 Total held-to-maturity securities $ 26,993 1,222 - 28,215 December 31, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair 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 June 30, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value U.S. Government agency obligations $ 3,721 - 29 3,692 Mortgage-backed securities 43,860 1,241 - 45,101 Other asset-backed securities 8,984 - - 8,984 Municipal securities 4,407 318 - 4,725 Total available-for-sale securities $ 60,972 1,559 29 62,502 December 31, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair 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
Schedule of Unrealized Loss on Investments [Table Text Block]	Held-to-Maturity Securities Less than 12 Months 12 Months or More Total June 30, 2016 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage-backed securities $ - - - - - - Municipal securities - - - - - - Total held-to-maturity securities $ - - - - - - Less than 12 Months 12 Months or More Total December 31, 2015 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized 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 June 30, 2016 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Government agency obligations $ 3,692 29 - - 3,692 29 Mortgage-backed securities - - - - - - Other asset-backed securities - - - - - - Municipal securities - - - - - - Total available-for-sale securities $ 3,692 29 - - 3,692 29 Less than 12 Months 12 Months or More Total December 31, 2015 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized 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
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-Sale Securities Held-to-Maturity Securities Amortized Cost Fair Value Amortized Cost Fair Value Municipal securities: 0 to 5 years $ - - $ - - 5 to 10 years 1,046 1,083 - - Over 10 years 3,361 3,642 21,335 22,481 Mortgage-backed securities, other asset- backed securities and U.S. government agency obligations 56,565 57,777 5,658 5,734 Total $ 60,972 62,502 $ 26,993 28,215

Note 5 - Loans, Allowance for22

Note 5 - Loans, Allowance for Loan Losses and Credit Quality (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	June 30, 2016 December 31, 2015 Commercial, financial, and agricultural $ 184,200 196,732 Factored commercial receivables 70,673 67,628 Real estate - mortgage 975,026 881,556 Real estate - construction 156,448 152,862 Consumer 20,688 21,116 1,407,035 1,319,894 Less: Unearned fees 459 480 Total loans 1,406,576 1,319,414 Allowance for loan losses (11,642 ) (9,842 ) Total net loans $ 1,394,934 1,309,572
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Balance, June 30, 2016 Commercial, financial, and agricultural Factored commercial receivables Real estate - mortgage Real estate - construction Consumer Unallocated Total Balance, beginning of year $ 1,345 500 5,525 1,412 236 824 9,842 Provisions charged to operating expense 278 605 1,842 346 187 (824 ) 2,434 Loans charged off (4 ) (1,319 ) - - (180 ) - (1,503 ) Recoveries 33 714 107 7 8 - 869 Balance, June 30, 2016 $ 1,652 500 7,474 1,765 251 - 11,642 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,652 500 7,474 1,765 251 - 11,642 Loans: Individually evaluated for impairment $ - - 262 156 23 - 441 Collectively evaluated for impairment $ 183,959 70,673 965,283 155,870 20,426 - 1,396,211 Acquired loans with deteriorated credit quality $ 241 - 9,481 422 239 - 10,383 Balance, June 30, 2015 Commercial, financial, and agricultural Factored commercial receivables Real estate - mortgage Real estate - construction Consumer Unallocated Total Balance, beginning of year $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense 25 (148 ) 1,022 196 (226 ) (588 ) 281 Loans charged off (1 ) (1,095 ) (764 ) - (87 ) - (1,947 ) Recoveries 36 1,003 49 45 5 - 1,138 Balance, June 30, 2015 $ 1,583 715 5,354 888 254 480 9,274 Ending balance, individually evaluated for impairment $ - 540 - - - - 540 Ending balance, collectively evaluated for impairment $ 1,583 175 5,354 888 254 480 8,734 Loans: Individually evaluated for impairment $ - 840 2,849 181 30 - 3,900 Collectively evaluated for impairment $ 141,720 74,160 628,820 100,413 16,521 - 961,634 Acquired loans with deteriorated credit quality $ 212 - 4,931 334 247 - 5,724
Impaired Financing Receivables [Table Text Block]	June 30, 2016 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 262 305 - 159 Real estate - construction 156 172 - 162 Consumer 23 73 - 26 Total $ 441 550 - 347 Impaired loans with related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage - - - - Real estate - construction - - - - Consumer - - - - Total $ - - - - Total impaired loans: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 262 305 - 159 Real estate - construction 156 172 - 162 Consumer 23 73 - 26 Total $ 441 550 - 347 December 31, 2015 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded 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
Past Due Financing Receivables [Table Text Block]	June 30, 2016 30-59 Days Past Due 60-89 Days Past Due > 90 Days Past Due Total Past Due Current Total Non-accrual Commercial, financial, and agricultural $ - - - - 184,200 184,200 - Factored commercial receivables 4,655 1,999 406 7,060 63,613 70,673 - Real estate - mortgage 264 190 1,355 1,809 973,217 975,026 2,986 Real estate - construction - 373 - 373 156,075 156,448 265 Consumer 95 26 - 121 20,567 20,688 96 Total $ 5,014 2,588 1,761 9,363 1,397,672 1,407,035 3,347 December 31, 2015 30-59 Days Past Due 60-89 Days Past Due > 90 Days Past Due Total 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
Financing Receivable Credit Quality Indicators [Table Text Block]	June 30, 2016 Pass OAEM Substandard Doubtful Total Commercial, financial, and agricultural $ 181,710 976 1,514 - 184,200 Factored commercial receivables 70,673 - - - 70,673 Real estate - mortgage 964,095 3,057 4,907 2,967 975,026 Real estate - construction 155,687 - 496 265 156,448 Consumer 19,868 32 692 96 20,688 Total $ 1,392,033 4,065 7,609 3,328 1,407,035 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

Note 6 - Fair Value Measureme23

Note 6 - Fair Value Measurements and Disclosures (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	June 30, 2016 Level 1 Level 2 Level 3 Total U.S. Government agency obligations $ - 3,692 - 3,692 Mortgage-backed securities - 45,101 - 45,101 Municipal securities - 4,725 - 4,725 Other asset-backed securities - 8,984 - 8,984 Total investment securities available-for-sale $ - 62,502 - 62,502 Derivative assets $ - 602 - 602 Derivative liabilities $ - 1,210 - 1,210 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
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	June 30, 2016 Level 1 Level 2 Level 3 Total Other real estate and repossessed assets $ - - 2,160 2,160 Impaired loans - - 3,347 3,347 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
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying Estimated Fair Value June 30, 2016 Amount Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 86,163 86,163 - - Investment securities held-to-maturity 26,993 - 28,215 - Investment securities available-for-sale 62,502 - 62,502 - Other investments 7,715 - 7,715 - Loans, net 1,394,934 - 1,405,324 3,347 Mortgage loans held-for-sale 19,468 - 19,468 - Bank-owned life insurance 27,631 - 27,631 - Derivative assets 602 - 602 - Liabilities: Deposits 1,460,877 - 1,428,567 - Federal Home Loan Bank advances 7,000 - 7,427 - Subordinated debt 24,540 - 25,311 - Derivative liabilities 1,210 - 1,210 - 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 -

Note 7 - Segment Reporting (Tab

Note 7 - Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Retail and Commercial Banking Mortgage Division (1) Receivables Factoring Elimination Entries (2) Total For the Three Months Ended June 30, 2016 Interest income $ 15,732 150 2,970 (470 ) 18,382 Interest expense 1,670 60 470 (470 ) 1,730 Net interest income 14,062 90 2,500 - 16,652 Provision for loan and lease losses 784 - 117 - 901 Noninterest income 1,312 2,041 4 - 3,357 Noninterest expense 9,245 1,699 1,310 - 12,254 Net earnings before tax and noncontrolling interest 5,345 432 1,077 - 6,854 Income tax expense 1,661 164 247 - 2,072 Noncontrolling interest - - (428 ) - (428 ) Net earnings atributable to National Commerce Corporation $ 3,684 268 402 - 4,354 For the Six Months Ended June 30, 2016 Interest income $ 31,431 265 5,969 (970 ) 36,695 Interest expense 3,276 104 970 (970 ) 3,380 Net interest income 28,155 161 4,999 - 33,315 Provision for loan and lease losses 1,829 - 605 - 2,434 Noninterest income 2,944 3,494 44 - 6,482 Noninterest expense 18,657 3,048 2,602 - 24,307 Net earnings before tax and noncontrolling interest 10,613 607 1,836 - 13,056 Income tax expense 3,518 231 406 - 4,155 Noncontrolling interest - - (768 ) - (768 ) Net earnings attributable to National Commerce Corporation $ 7,095 376 662 - 8,133 Total assets as of June 30, 2016 $ 1,686,402 19,468 93,429 (63,517 ) 1,735,782 For the Three Months Ended June 30, 2015 Interest income $ 10,051 113 3,048 (498 ) 12,714 Interest expense 1,034 37 498 (498 ) 1,071 Net interest income 9,017 76 2,550 - 11,643 Provision for loan and lease losses 428 - (308 ) - 120 Noninterest income 377 1,829 - - 2,206 Noninterest expense 6,873 1,453 1,290 - 9,616 Net earnings before tax and noncontrolling interest 2,093 452 1,568 - 4,113 Income tax expense 721 172 371 - 1,264 Noncontrolling interest - - (593 ) - (593 ) Net earnings atributable to National Commerce Corporation $ 1,372 280 604 - 2,256 For the Six Months Ended June 30, 2015 Interest income $ 19,566 197 6,161 (1,017 ) 24,907 Interest expense 2,032 66 1,017 (1,017 ) 2,098 Net interest income 17,534 131 5,144 - 22,809 Provision for loan and lease losses 429 - (148 ) - 281 Noninterest income 924 3,017 29 - 3,970 Noninterest expense 13,789 2,493 2,624 - 18,906 Net earnings before tax and noncontrolling interest 4,240 655 2,697 - 7,592 Income tax expense 1,485 249 622 - 2,356 Noncontrolling interest - - (1,059 ) - (1,059 ) Net earnings attributable to National Commerce Corporation $ 2,755 406 1,016 - 4,177 Total assets as of June 30, 2015 $ 1,213,137 13,750 97,687 (67,960 ) 1,256,614

Note 8 - Goodwill and Intangi25

Note 8 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2016
Notes Tables
Schedule of Goodwill [Table Text Block]	Balance, December 31, 2015 $ 50,686 Adjustments to goodwill 62 Balance, June 30, 2016 $ 50,748
Schedule of Finite-Lived Intangible Assets [Table Text Block]	June 30, 2016 December 31, 2015 Gross carrying amount $ 3,315 $ 3,315 Less: accumulated amortization (909 ) (527 ) Net carrying amount $ 2,406 $ 2,788

Note 3 - Net Earnings Per Com26

Note 3 - Net Earnings Per Common Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	102,297	102,297	102,297	102,297

Note 3 - Components of Basic an

Note 3 - Components of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net earnings attributable to National Commerce Corporation	$ 4,354	$ 2,256	$ 8,133	$ 4,177
Weighted average common shares outstanding (in shares)	10,866,788	9,438,541	10,861,330	8,574,900
Dilutive effect of stock options (in shares)	96,759	54,014	95,713	44,096
Dilutive effect of directors' deferred shares (in shares)	15,905	5,353	15,903	5,305
Dilutive effect of performance share awards (in shares)	88,520	71,787	86,960	63,685
Diluted common shares (in shares)	11,067,972	9,569,695	11,059,906	8,687,986
Basic earnings per common share (in dollars per share)	$ 0.40	$ 0.24	$ 0.75	$ 0.49
Diluted earnings per common share (in dollars per share)	$ 0.39	$ 0.24	$ 0.74	$ 0.48

Note 4 - Securities (Details Te

Note 4 - Securities (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	$ 0	$ 0	$ 0	$ 0
Proceeds from Sale and Maturity of Marketable Securities	$ 0	$ 0	$ 0	$ 0

Note 4 - Amorized Cost and Fair

Note 4 - Amorized Cost and Fair Value of Held-to-maturity Debt Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Collateralized Mortgage Backed Securities [Member]
Held-to-Maturity Securities, Amortized Cost	$ 5,658	$ 6,097
Held-to-Maturity Securities, Gross Unrealized Gains	76
Held-to-Maturity Securities, Gross Unrealized Losses		16
Held-to-Maturity Securities, Estimated Fair Value	5,734	6,081
US States and Political Subdivisions Debt Securities [Member]
Held-to-Maturity Securities, Amortized Cost	21,335	21,361
Held-to-Maturity Securities, Gross Unrealized Gains	1,146	439
Held-to-Maturity Securities, Gross Unrealized Losses		38
Held-to-Maturity Securities, Estimated Fair Value	22,481	21,762
Held-to-Maturity Securities, Amortized Cost	26,993	27,458
Held-to-Maturity Securities, Gross Unrealized Gains	1,222	439
Held-to-Maturity Securities, Gross Unrealized Losses		54
Held-to-Maturity Securities, Estimated Fair Value	$ 28,215	$ 27,843

Note 4 - Amortized Cost and Fai

Note 4 - Amortized Cost and Fair Value of Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
US Government Agencies Debt Securities [Member]
Available-for-Sale Securities, Amortized Cost	$ 3,721
Available-for-Sale Securities, Gross Unrealized Gains
Available-for-Sale Securities, Gross Unrealized Losses	29
Investment securities available-for-sale	3,692
Collateralized Mortgage Backed Securities [Member]
Available-for-Sale Securities, Amortized Cost	43,860	$ 48,155
Available-for-Sale Securities, Gross Unrealized Gains	1,241	758
Available-for-Sale Securities, Gross Unrealized Losses		187
Investment securities available-for-sale	45,101	48,726
Asset-backed Securities, Securitized Loans and Receivables [Member]
Available-for-Sale Securities, Amortized Cost	8,984
Available-for-Sale Securities, Gross Unrealized Gains
Available-for-Sale Securities, Gross Unrealized Losses
Investment securities available-for-sale	8,984
US States and Political Subdivisions Debt Securities [Member]
Available-for-Sale Securities, Amortized Cost	4,407	4,407
Available-for-Sale Securities, Gross Unrealized Gains	318	273
Available-for-Sale Securities, Gross Unrealized Losses		1
Investment securities available-for-sale	4,725	4,679
Available-for-Sale Securities, Amortized Cost	60,972	52,562
Available-for-Sale Securities, Gross Unrealized Gains	1,559	1,031
Available-for-Sale Securities, Gross Unrealized Losses	29	188
Investment securities available-for-sale	$ 62,502	$ 53,405

Note 4 - Debt Securities with U

Note 4 - Debt Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Collateralized Mortgage Backed Securities [Member]
Held-to-maturity Securities, Less than 12 Months, Fair Value		$ 3,960
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		16
Held-to-maturity Securities, 12 Months or More, Fair Value
Held-to-maturity Securities, 12 Months or More, Unrealized Losses
Held-to-maturity Securities, Total Fair Value		3,960
Held-to-maturity Securities, Total Unrealized Losses		16
Held-to-maturity Securities, Less than 12 Months, Fair Value		3,960
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		16
Held-to-maturity Securities, 12 Months or More, Fair Value
Held-to-maturity Securities, 12 Months or More, Unrealized Losses
Held-to-maturity Securities, Total Fair Value		3,960
Held-to-Maturity Securities, Gross Unrealized Losses		16
Available-for-sale Securities, Less than 12 Months, Fair Value		28,606
Available-for-sale Securities, Less than 12 Months, Unrealized Losses		128
Available-for-sale Securities, 12 Months or More, Fair Value		3,654
Available-for-sale Securities, 12 Months or More, Unrealized Losses		59
Available-for-sale Securities, Total Fair Value		32,260
Available-for-sale Securities, Total Unrealized Losses		187
Available-for-sale Securities, Less than 12 Months, Fair Value		28,606
Available-for-sale Securities, Less than 12 Months, Unrealized Losses		128
Available-for-sale Securities, 12 Months or More, Fair Value		3,654
Available-for-sale Securities, 12 Months or More, Unrealized Losses		59
Available-for-sale Securities, Total Fair Value		32,260
Available-for-sale Securities, Total Unrealized Losses		187
US States and Political Subdivisions Debt Securities [Member]
Held-to-maturity Securities, Less than 12 Months, Fair Value		1,996
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		38
Held-to-maturity Securities, 12 Months or More, Fair Value
Held-to-maturity Securities, 12 Months or More, Unrealized Losses
Held-to-maturity Securities, Total Fair Value		1,996
Held-to-maturity Securities, Total Unrealized Losses		38
Held-to-maturity Securities, Less than 12 Months, Fair Value		1,996
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		38
Held-to-maturity Securities, 12 Months or More, Fair Value
Held-to-maturity Securities, 12 Months or More, Unrealized Losses
Held-to-maturity Securities, Total Fair Value		1,996
Held-to-Maturity Securities, Gross Unrealized Losses		38
Available-for-sale Securities, Less than 12 Months, Fair Value		498
Available-for-sale Securities, Less than 12 Months, Unrealized Losses		1
Available-for-sale Securities, 12 Months or More, Fair Value
Available-for-sale Securities, 12 Months or More, Unrealized Losses
Available-for-sale Securities, Total Fair Value		498
Available-for-sale Securities, Total Unrealized Losses		1
Available-for-sale Securities, Less than 12 Months, Fair Value		498
Available-for-sale Securities, Less than 12 Months, Unrealized Losses		1
Available-for-sale Securities, 12 Months or More, Fair Value
Available-for-sale Securities, 12 Months or More, Unrealized Losses
Available-for-sale Securities, Total Fair Value		498
Available-for-sale Securities, Total Unrealized Losses		1
US Government Agencies Debt Securities [Member]
Available-for-sale Securities, Less than 12 Months, Fair Value	3,692
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	29
Available-for-sale Securities, 12 Months or More, Fair Value
Available-for-sale Securities, 12 Months or More, Unrealized Losses
Available-for-sale Securities, Total Fair Value	3,692
Available-for-sale Securities, Total Unrealized Losses	29
Available-for-sale Securities, Less than 12 Months, Fair Value	3,692
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	29
Available-for-sale Securities, 12 Months or More, Fair Value
Available-for-sale Securities, 12 Months or More, Unrealized Losses
Available-for-sale Securities, Total Fair Value	3,692
Available-for-sale Securities, Total Unrealized Losses	29
Asset-backed Securities, Securitized Loans and Receivables [Member]
Available-for-sale Securities, Less than 12 Months, Fair Value
Available-for-sale Securities, Less than 12 Months, Unrealized Losses
Available-for-sale Securities, 12 Months or More, Fair Value
Available-for-sale Securities, 12 Months or More, Unrealized Losses
Available-for-sale Securities, Total Fair Value
Available-for-sale Securities, Total Unrealized Losses
Available-for-sale Securities, Less than 12 Months, Fair Value
Available-for-sale Securities, Less than 12 Months, Unrealized Losses
Available-for-sale Securities, 12 Months or More, Fair Value
Available-for-sale Securities, 12 Months or More, Unrealized Losses
Available-for-sale Securities, Total Fair Value
Available-for-sale Securities, Total Unrealized Losses
Held-to-maturity Securities, Less than 12 Months, Fair Value		5,956
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		54
Held-to-maturity Securities, 12 Months or More, Fair Value
Held-to-maturity Securities, 12 Months or More, Unrealized Losses
Held-to-maturity Securities, Total Fair Value		5,956
Held-to-maturity Securities, Total Unrealized Losses		54
Held-to-maturity Securities, Less than 12 Months, Fair Value		5,956
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		54
Held-to-maturity Securities, 12 Months or More, Fair Value
Held-to-maturity Securities, 12 Months or More, Unrealized Losses
Held-to-maturity Securities, Total Fair Value		5,956
Held-to-Maturity Securities, Gross Unrealized Losses		54
Available-for-sale Securities, Less than 12 Months, Fair Value	3,692	29,104
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	29	129
Available-for-sale Securities, 12 Months or More, Fair Value		3,654
Available-for-sale Securities, 12 Months or More, Unrealized Losses		59
Available-for-sale Securities, Total Fair Value	3,692	32,758
Available-for-sale Securities, Total Unrealized Losses	29	188
Available-for-sale Securities, Less than 12 Months, Fair Value	3,692	29,104
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	29	129
Available-for-sale Securities, 12 Months or More, Fair Value		3,654
Available-for-sale Securities, 12 Months or More, Unrealized Losses		59
Available-for-sale Securities, Total Fair Value	3,692	32,758
Available-for-sale Securities, Total Unrealized Losses	$ 29	$ 188

Note 4 - Amortized Cost and Est

Note 4 - Amortized Cost and Estimated Fair Value of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale Securities, Amortized Cost, 0 to 5 years
Available-for-sale Securities, Fair Value, 0 to 5 years
Held-to-maturity Securities, Amortized Cost, 0 to 5 years
Held-to-maturity Securities, Fair Value, 0 to 5 years
Available-for-sale Securities, Amortized Cost, 5 to 10 years	1,046
Available-for-sale Securities, Fair Value, 5 to 10 years	1,083
Held-to-maturity Securities, Amortized Cost, 5 to 10 years
Held-to-maturity Securities, Fair Value, 5 to 10 years
Available-for-sale Securities, Amortized Cost, Over 10 years	3,361
Available-for-sale Securities, Fair Value, Over 10 years	3,642
Held-to-maturity Securities, Amortized Cost, Over 10 years	21,335
Held-to-maturity Securities, Fair Value, Over 10 years	22,481
Available-for-sale Securities, Amortized Cost	4,407	$ 4,407
Securities available-for-sale	4,725	4,679
Held-to-Maturity Securities, Amortized Cost	21,335	21,361
Held-to-Maturity Securities, Estimated Fair Value	22,481	21,762
Collateralized Mortgage Backed Securities, Asset-backed Securities and US Government Agencies Debt Securities [Member]
Available-for-sale Securities, Amortized Cost	56,565
Securities available-for-sale	57,777
Held-to-Maturity Securities, Amortized Cost	5,658
Held-to-Maturity Securities, Estimated Fair Value	5,734
Available-for-sale Securities, Amortized Cost	60,972	52,562
Securities available-for-sale	62,502	53,405
Held-to-Maturity Securities, Amortized Cost	26,993	27,458
Held-to-Maturity Securities, Estimated Fair Value	$ 28,215	$ 27,843

Note 5 - Loans, Allowance for33

Note 5 - Loans, Allowance for Loan Losses and Credit Quality (Details Textual)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Unpaid Recourse Receivables [Member]
Threshold Period Past Due for Write-off of Financing Receivable	90 days
Non-recourse Receivables [Member]
Threshold Period Past Due for Write-off of Financing Receivable	120 days
Financing Receivable, Modifications, Number of Contracts	0	0

Note 5 - Summary of Major Class

Note 5 - Summary of Major Classification of Loans (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Commercial, Financial and Agricultural Portfolio Segment [Member]
Loans and leases	$ 184,200,000	$ 196,732,000
Allowance for loan losses	(1,652,000)	(1,345,000)	$ (1,583)	$ (1,523,000)
Factored Commercial Receivables Portfolio Segment [Member]
Loans and leases	70,673,000	67,628,000
Allowance for loan losses	(500,000)	(500,000)	(715)	(955,000)
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Loans and leases	975,026,000	881,556,000
Allowance for loan losses	(7,474,000)	(5,525,000)	(5,354)	(5,047,000)
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans and leases	156,448,000	152,862,000
Allowance for loan losses	(1,765,000)	(1,412,000)	(888)	(647,000)
Consumer Portfolio Segment [Member]
Loans and leases	20,688,000	21,116,000
Allowance for loan losses	(251,000)	(236,000)	(254)	(562,000)
Loans and leases	1,407,035,000	1,319,894,000
Less: Unearned fees	459,000	480,000
Total loans	1,406,576,000	1,319,414,000
Allowance for loan losses	(11,642,000)	(9,842,000)	$ (9,274)	$ (9,802,000)
Total net loans	$ 1,394,934,000	$ 1,309,572,000

Note 5 - Summary of Allowance f

Note 5 - Summary of Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Commercial, Financial and Agricultural Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality	$ 241,000	$ 212,000
Commercial, Financial and Agricultural Portfolio Segment [Member]
Balance	1,345,000	1,523,000
Provisions charged to operating expense	278,000	25,000
Loans charged off	(4,000)	(1,000)
Recoveries	33,000	36,000
Balance	1,652,000	1,583
Ending balance, individually evaluated for impairment
Ending balance, collectively evaluated for impairment	1,652,000	1,583,000
Individually evaluated for impairment
Collectively evaluated for impairment	183,959,000	141,720,000
Factored Commercial Receivables Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality
Factored Commercial Receivables Portfolio Segment [Member]
Balance	500,000	955,000
Provisions charged to operating expense	605,000	(148,000)
Loans charged off	(1,319,000)	(1,095,000)
Recoveries	714,000	1,003,000
Balance	500,000	715
Ending balance, individually evaluated for impairment		540,000
Ending balance, collectively evaluated for impairment	500,000	175,000
Individually evaluated for impairment		840,000
Collectively evaluated for impairment	70,673,000	74,160,000
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality	9,481,000	4,931,000
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Balance	5,525,000	5,047,000
Provisions charged to operating expense	1,842,000	1,022,000
Loans charged off		(764,000)
Recoveries	107,000	49,000
Balance	7,474,000	5,354
Ending balance, individually evaluated for impairment
Ending balance, collectively evaluated for impairment	7,474,000	5,354,000
Individually evaluated for impairment	262,000	2,849,000
Collectively evaluated for impairment	965,283,000	628,820,000
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality	422,000	334,000
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Balance	1,412,000	647,000
Provisions charged to operating expense	346,000	196,000
Loans charged off
Recoveries	7,000	45,000
Balance	1,765,000	888
Ending balance, individually evaluated for impairment
Ending balance, collectively evaluated for impairment	1,765,000	888,000
Individually evaluated for impairment	156,000	181,000
Collectively evaluated for impairment	155,870,000	100,413,000
Consumer Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality	239,000	247,000
Consumer Portfolio Segment [Member]
Balance	236,000	562,000
Provisions charged to operating expense	187,000	(226,000)
Loans charged off	(180,000)	(87,000)
Recoveries	8,000	5,000
Balance	251,000	254
Ending balance, individually evaluated for impairment
Ending balance, collectively evaluated for impairment	251,000	254,000
Individually evaluated for impairment	23,000	30,000
Collectively evaluated for impairment	20,426,000	16,521,000
Unallocated Financing Receivables [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality
Unallocated Financing Receivables [Member]
Balance	824,000	1,068,000
Provisions charged to operating expense	(824,000)	(588,000)
Loans charged off
Recoveries
Balance		480
Ending balance, individually evaluated for impairment
Ending balance, collectively evaluated for impairment		480,000
Individually evaluated for impairment
Collectively evaluated for impairment
Receivables Acquired with Deteriorated Credit Quality [Member]
Acquired loans with deteriorated credit quality	10,383,000	5,724,000
Balance	9,842,000	9,802,000
Provisions charged to operating expense	2,434,000	281,000
Loans charged off	(1,503,000)	(1,947,000)
Recoveries	869,000	1,138,000
Balance	11,642,000	9,274
Ending balance, individually evaluated for impairment		540,000
Ending balance, collectively evaluated for impairment	11,642,000	8,734,000
Individually evaluated for impairment	441,000	3,900,000
Collectively evaluated for impairment	$ 1,396,211,000	$ 961,634,000

Note 5 - Summary of Impaired Lo

Note 5 - Summary of Impaired Loans by Class of Loans (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Commercial, Financial and Agricultural Portfolio Segment [Member]
Recorded investment without related allowance
Unpaid principal balance without related allowance
Average recorded investment without related allowance
Recorded investment with related allowance
Unpaid principal balance with related allowance
Related allowance
Average recorded investment with related allowance
Recorded investment
Unpaid principal balance
Average recorded investment
Factored Commercial Receivables Portfolio Segment [Member]
Recorded investment without related allowance
Unpaid principal balance without related allowance
Average recorded investment without related allowance
Recorded investment with related allowance
Unpaid principal balance with related allowance
Related allowance
Average recorded investment with related allowance		653
Recorded investment
Unpaid principal balance
Average recorded investment		653
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Recorded investment without related allowance	262	19
Unpaid principal balance without related allowance	305	55
Average recorded investment without related allowance	159	1,523
Recorded investment with related allowance
Unpaid principal balance with related allowance
Related allowance
Average recorded investment with related allowance		250
Recorded investment	262	19
Unpaid principal balance	305	55
Average recorded investment	159	1,773
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment without related allowance	156	169
Unpaid principal balance without related allowance	172	178
Average recorded investment without related allowance	162	105
Recorded investment with related allowance
Unpaid principal balance with related allowance
Related allowance
Average recorded investment with related allowance		77
Recorded investment	156	169
Unpaid principal balance	172	178
Average recorded investment	162	182
Consumer Portfolio Segment [Member]
Recorded investment without related allowance	23
Unpaid principal balance without related allowance	73
Average recorded investment without related allowance	26	39
Recorded investment with related allowance
Unpaid principal balance with related allowance
Related allowance
Average recorded investment with related allowance
Recorded investment	23
Unpaid principal balance	73
Average recorded investment	26	39
Recorded investment without related allowance	441	188
Unpaid principal balance without related allowance	550	233
Average recorded investment without related allowance	347	1,667
Recorded investment with related allowance
Unpaid principal balance with related allowance
Related allowance
Average recorded investment with related allowance		980
Recorded investment	441	188
Unpaid principal balance	550	233
Average recorded investment	$ 347	$ 2,647

Note 5 - Summary of Aging of Re

Note 5 - Summary of Aging of Recorded Investment in Past Due and Non-accrual Loan (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Past Due		$ 21
Financing Receivables, 30 to 59 Days Past Due [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Past Due	4,655	5,762
Financing Receivables, 30 to 59 Days Past Due [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Past Due	264	1,707
Financing Receivables, 30 to 59 Days Past Due [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Past Due		59
Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Past Due	95	114
Financing Receivables, 30 to 59 Days Past Due [Member]
Past Due	5,014	7,663
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Past Due
Financing Receivables, 60 to 89 Days Past Due [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Past Due	1,999	1,595
Financing Receivables, 60 to 89 Days Past Due [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Past Due	190	760
Financing Receivables, 60 to 89 Days Past Due [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Past Due	373	88
Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Past Due	26
Financing Receivables, 60 to 89 Days Past Due [Member]
Past Due	2,588	2,443
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Past Due
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Past Due	406	252
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Past Due	1,355	911
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Past Due
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Consumer Portfolio Segment [Member]
Past Due		34
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past Due	1,761	1,197
Commercial, Financial and Agricultural Portfolio Segment [Member]
Past Due		21
Current	184,200	196,711
Loans and leases	184,200	196,732
Non-accrual
Factored Commercial Receivables Portfolio Segment [Member]
Past Due	7,060	7,609
Current	63,613	60,019
Loans and leases	70,673	67,628
Non-accrual
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Past Due	1,809	3,378
Current	973,217	878,178
Loans and leases	975,026	881,556
Non-accrual	2,986	3,300
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Past Due	373	147
Current	156,075	152,715
Loans and leases	156,448	152,862
Non-accrual	265	283
Consumer Portfolio Segment [Member]
Past Due	121	148
Current	20,567	20,968
Loans and leases	20,688	21,116
Non-accrual	96	112
Past Due	9,363	11,303
Current	1,397,672	1,308,591
Loans and leases	1,407,035	1,319,894
Non-accrual	$ 3,347	$ 3,695

Note 5 - Summary of Risk Catego

Note 5 - Summary of Risk Category of Loans by Class of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Pass [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Loans and leases	$ 181,710	$ 193,176
Pass [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Loans and leases	70,673	67,628
Pass [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Loans and leases	964,095	870,617
Pass [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans and leases	155,687	152,255
Pass [Member] | Consumer Portfolio Segment [Member]
Loans and leases	19,868	20,260
Pass [Member]
Loans and leases	1,392,033	1,303,936
OAEM [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Loans and leases	976	1,509
OAEM [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Loans and leases
OAEM [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Loans and leases	3,057	2,756
OAEM [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans and leases
OAEM [Member] | Consumer Portfolio Segment [Member]
Loans and leases	32	33
OAEM [Member]
Loans and leases	4,065	4,298
Substandard [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Loans and leases	1,514	2,047
Substandard [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Loans and leases
Substandard [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Loans and leases	4,907	4,882
Substandard [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans and leases	496	324
Substandard [Member] | Consumer Portfolio Segment [Member]
Loans and leases	692	712
Substandard [Member]
Loans and leases	7,609	7,965
Doubtful [Member] | Commercial, Financial and Agricultural Portfolio Segment [Member]
Loans and leases
Doubtful [Member] | Factored Commercial Receivables Portfolio Segment [Member]
Loans and leases
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Loans and leases	2,967	3,301
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans and leases	265	283
Doubtful [Member] | Consumer Portfolio Segment [Member]
Loans and leases	96	111
Doubtful [Member]
Loans and leases	3,328	3,695
Commercial, Financial and Agricultural Portfolio Segment [Member]
Loans and leases	184,200	196,732
Factored Commercial Receivables Portfolio Segment [Member]
Loans and leases	70,673	67,628
Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Loans and leases	975,026	881,556
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans and leases	156,448	152,862
Consumer Portfolio Segment [Member]
Loans and leases	20,688	21,116
Loans and leases	$ 1,407,035	$ 1,319,894

Note 6 - Assets and Liabilities

Note 6 - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 1 [Member] | Asset-backed Securities, Securitized Loans and Receivables [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Derivative assets
Derivative liabilities
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	3,692
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	45,101	48,726
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	4,725	4,679
Fair Value, Inputs, Level 2 [Member] | Asset-backed Securities, Securitized Loans and Receivables [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	8,984
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	62,502	53,405
Derivative assets	602	258
Derivative liabilities	1,210	518
Fair Value, Inputs, Level 3 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 3 [Member] | Asset-backed Securities, Securitized Loans and Receivables [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale
Derivative assets
Derivative liabilities
US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	3,692
US Government Agencies Debt Securities [Member]
Securities available-for-sale	3,692
Collateralized Mortgage Backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	45,101	48,726
Collateralized Mortgage Backed Securities [Member]
Securities available-for-sale	45,101	48,726
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	4,725	4,679
US States and Political Subdivisions Debt Securities [Member]
Securities available-for-sale	4,725	4,679
Asset-backed Securities, Securitized Loans and Receivables [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	8,984
Asset-backed Securities, Securitized Loans and Receivables [Member]
Securities available-for-sale	8,984
Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	62,502	53,405
Derivative assets	602	258
Derivative liabilities	1,210	518
Securities available-for-sale	$ 62,502	$ 53,405

Note 6 - Assets Measured at Fai

Note 6 - Assets Measured at Fair Value on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Other real estate and repossessed assets
Non-accrual
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Other real estate and repossessed assets
Non-accrual
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Other real estate and repossessed assets	2,160	3,965
Non-accrual	3,347	3,695
Fair Value, Measurements, Nonrecurring [Member]
Other real estate and repossessed assets	2,160	3,965
Non-accrual	3,347	3,695
Non-accrual	$ 3,347	$ 3,695

Note 6 - Carrying Amounts and E

Note 6 - Carrying Amounts and Estimated Fair Values of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Reported Value Measurement [Member]
Cash and cash equivalents	$ 86,163	$ 212,457
Held-to-Maturity Securities, Estimated Fair Value	26,993	27,458
Securities available-for-sale	62,502	53,405
Other investments	7,715	6,235
Loans, net	1,394,934	1,309,572
Mortgage loans held-for-sale	19,468	15,020
Bank-owned life insurance	27,631	27,223
Derivative assets	602	258
Deposits	1,460,877	1,514,458
Federal Home Loan Bank advances	7,000	22,000
Subordinated debt	24,540
Derivative liabilities	1,210	518
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	86,163	212,457
Held-to-Maturity Securities, Estimated Fair Value
Securities available-for-sale
Other investments
Loans, net
Mortgage loans held-for-sale
Bank-owned life insurance
Derivative assets
Deposits
Federal Home Loan Bank advances
Subordinated debt
Derivative liabilities
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents
Held-to-Maturity Securities, Estimated Fair Value	28,215	27,843
Securities available-for-sale	62,502	53,405
Other investments	7,715	6,235
Loans, net	1,405,324	1,309,547
Mortgage loans held-for-sale	19,468	15,020
Bank-owned life insurance	27,631	27,223
Derivative assets	602	258
Deposits	1,428,567	1,479,746
Federal Home Loan Bank advances	7,427	22,405
Subordinated debt	25,311
Derivative liabilities	1,210	518
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents
Held-to-Maturity Securities, Estimated Fair Value
Securities available-for-sale
Other investments
Loans, net	3,347	3,695
Mortgage loans held-for-sale
Bank-owned life insurance
Derivative assets
Deposits
Federal Home Loan Bank advances
Subordinated debt
Derivative liabilities
Held-to-Maturity Securities, Estimated Fair Value	28,215	27,843
Securities available-for-sale	$ 62,502	$ 53,405

Note 7 - Segment Reporting (Det

Note 7 - Segment Reporting (Details Textual)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Funding Costs of Federals Funds, Percentage	2.50%	2.50%
Number of Reportable Segments	3

Note 7 - Reconciliation of Repo

Note 7 - Reconciliation of Reportable Segment Revenue, Expenses and Profit (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Operating Segments [Member] | Retail and Commercial Banking [Member]
Interest income		$ 15,732	$ 10,051	$ 31,431	$ 19,566
Interest expense		1,670	1,034	3,276	2,032
Net interest income		14,062	9,017	28,155	17,534
Provision for loan and lease losses		784	428	1,829	429
Noninterest income		1,312	377	2,944	924
Noninterest expense		9,245	6,873	18,657	13,789
Net earnings before tax and noncontrolling interest		5,345	2,093	10,613	4,240
Income tax expense		1,661	721	3,518	1,485
Noncontrolling interest
Net earnings atributable to National Commerce Corporation		3,684	1,372	7,095	2,755
Total assets		1,686,402	1,213,137	1,686,402	1,213,137
Operating Segments [Member] | Mortgage Division [Member]
Interest income	[1]	150	113	265	197
Interest expense	[1]	60	37	104	66
Net interest income	[1]	90	76	161	131
Provision for loan and lease losses	[1]
Noninterest income	[1]	2,041	1,829	3,494	3,017
Noninterest expense	[1]	1,699	1,453	3,048	2,493
Net earnings before tax and noncontrolling interest	[1]	432	452	607	655
Income tax expense	[1]	164	172	231	249
Noncontrolling interest	[1]
Net earnings atributable to National Commerce Corporation	[1]	268	280	376	406
Total assets	[1]	19,468	13,750	19,468	13,750
Operating Segments [Member] | Receivables Factoring [Member]
Interest income		2,970	3,048	5,969	6,161
Interest expense		470	498	970	1,017
Net interest income		2,500	2,550	4,999	5,144
Provision for loan and lease losses		117	(308)	605	(148)
Noninterest income		4		44	29
Noninterest expense		1,310	1,290	2,602	2,624
Net earnings before tax and noncontrolling interest		1,077	1,568	1,836	2,697
Income tax expense		247	371	406	622
Noncontrolling interest		(428)	(593)	(768)	(1,059)
Net earnings atributable to National Commerce Corporation		402	604	662	1,016
Total assets		93,429	97,687	93,429	97,687
Intersegment Eliminations [Member]
Interest income	[2]	(470)	(498)	(970)	(1,017)
Interest expense	[2]	(470)	(498)	(970)	(1,017)
Net interest income	[2]
Provision for loan and lease losses	[2]
Noninterest income	[2]
Noninterest expense	[2]
Net earnings before tax and noncontrolling interest	[2]
Income tax expense	[2]
Noncontrolling interest	[2]
Net earnings atributable to National Commerce Corporation	[2]
Total assets	[2]	(63,517)	(67,960)	(63,517)	(67,960)
Interest income		18,382	12,714	36,695	24,907
Interest expense		1,730	1,071	3,380	2,098
Net interest income		16,652	11,643	33,315	22,809
Provision for loan and lease losses		901	120	2,434	281
Noninterest income		3,357	2,206	6,482	3,970
Noninterest expense		12,254	9,616	24,307	18,906
Net earnings before tax and noncontrolling interest		6,854	4,113	13,056	7,592
Income tax expense		2,072	1,264	4,155	2,356
Noncontrolling interest		(428)	(593)	(768)	(1,059)
Net earnings atributable to National Commerce Corporation		4,354	2,256	8,133	4,177
Total assets		$ 1,735,782	$ 1,256,614	$ 1,735,782	$ 1,256,614	$ 1,763,369
[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 2.50%.

Note 8 - Goodwill and Intangi44

Note 8 - Goodwill and Intangible Assets (Details Textual)	6 Months Ended
	Jun. 30, 2016USD ($)
Reunion Bank of Florida [Member]
Goodwill, Period Increase (Decrease)	$ 62,000
Goodwill, Period Increase (Decrease)	$ 62,000

Note 8 - Changes in Carrying Am

Note 8 - Changes in Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Balance	$ 50,686
Adjustments to goodwill	62
Balance	$ 50,748

Note 8 - Core Deposit Intangibl

Note 8 - Core Deposit Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Core Deposits [Member]
Gross carrying amount	$ 3,315	$ 3,315
Less: accumulated amortization	(909)	(527)
Net carrying amount	2,406	2,788
Net carrying amount	$ 2,406	$ 2,788

Note 9 - Cash and Cash Equiva47

Note 9 - Cash and Cash Equivalents (Details Textual) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Federal Funds Sold Period	1 day
Payments to Acquire Federal Reserve Bank Stock	$ 7,629,000	$ 12,218,000

Note 10 - Subordinated Debt (De

Note 10 - Subordinated Debt (Details Textual) - USD ($) $ in Thousands	Jun. 01, 2021	May 19, 2016	Jun. 30, 2016	Jun. 30, 2015
Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member] | Scenario, Forecast [Member]
Debt Instrument, Basis Spread on Variable Rate	4.79%
Subordinated Debt [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Payments of Debt Issuance Costs		$ 460
Proceeds from Issuance of Subordinated Long-term Debt		$ 25,000
Payments of Debt Issuance Costs			$ 460