Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | (4) Loans Major classifications of loans at December 31, 2016 2015 December 31, 2016 December 31, 2015 Commercial, financial, and agricultural $ 170,985 196,732 Factored commercial receivables 83,901 67,628 Real estate - mortgage 1,056,214 881,556 Real estate - construction 155,813 152,862 Consumer 19,060 21,116 1,485,973 1,319,894 Less: Unearned fees (489 ) (480 ) Total loans 1,485,484 1,319,414 Allowance for loan losses (12,113 ) (9,842 ) Total net loans $ 1,473,371 1,309,572 The Bank 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 Bank has a diversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estate and is dependent upon the real estate market. Portfolio segments utilized by the Bank are identified below. Relevant risk characteristics for these portfolio segments generally include (1) (2) The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2016, 2015 2014. Commercial, Factored financial, and commercial Real estate - Real estate - Year ended December 31, 2016 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,345 500 5,525 1,412 236 824 9,842 Provisions charged to operating expense 183 923 2,879 (52 ) 139 (824 ) 3,248 Loans charged off (16 ) (2,331 ) (53 ) - (197 ) - (2,597 ) Recoveries 76 1,408 114 9 13 - 1,620 Balance, December 31, 2016 $ 1,588 500 8,465 1,369 191 - 12,113 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,588 500 8,465 1,369 191 - 12,113 Loans: Individually evaluated for impairment $ - - 180 - 7 - 187 Collectively evaluated for impairment $ 170,773 83,901 1,047,187 155,583 18,835 - 1,476,279 Acquired loans with deteriorated credit quality $ 212 - 8,847 230 218 - 9,507 Commercial, Factored financial, and commercial Real estate - Real estate - Year ended December 31, 2015 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,523 955 5,047 647 562 1,068 9,802 Provisions charged to operating expense (226 ) (44 ) 1,114 680 (167 ) (244 ) 1,113 Loans charged off (31 ) (2,316 ) (1,402 ) - (164 ) - (3,913 ) Recoveries 79 1,905 766 85 5 - 2,840 Balance, December 31, 2015 $ 1,345 500 5,525 1,412 236 824 9,842 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment $ 1,345 500 5,525 1,412 236 824 9,842 Loans: Individually evaluated for impairment $ - - 19 169 - - 188 Collectively evaluated for impairment $ 196,270 67,628 872,265 152,254 20,846 - 1,309,263 Acquired loans with deteriorated credit quality $ 462 - 9,272 439 270 - 10,443 Commercial, Factored financial, and commercial Real estate - Real estate - Year ended December 31, 2014 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,398 - 4,449 964 243 2,065 9,119 Provisions charged to operating expense 61 978 988 (350 ) 298 (997 ) 978 Loans charged off (3 ) (656 ) (429 ) - - - (1,088 ) Recoveries 67 633 39 33 21 - 793 Balance, December 31, 2014 $ 1,523 955 5,047 647 562 1,068 9,802 Ending balance, individually evaluated for impairment $ - 473 350 50 - - 873 Ending balance, collectively evaluated for impairment $ 1,523 482 4,697 597 562 1,068 8,929 Loans: Individually evaluated for impairment $ - 1,605 2,078 198 - - 3,881 Collectively evaluated for impairment $ 130,656 80,995 568,363 82,551 13,627 - 876,192 Acquired loans with deteriorated credit quality $ 1,001 - 6,827 914 335 - 9,077 The Bank individually evaluates for impairment all loans that are on nonaccrual status. Additionally, all troubled debt restructurings are individually evaluated for impairment. A loan is considered impaired when, based on current events and circumstances, it is probable that all amounts due according to the contractual terms of the loan will not be collected. Impaired loans are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate, at the loan’s observable market price, or the fair value of the collateral (if the loan is collateral-dependent). Management may 2016 2015, The following tables present impaired loans by class of loans as of December 31, 2016 2015. Unpaid Average Recorded Principal Related Recorded December 31, 2016 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 180 213 - 168 Real estate - construction - - - 97 Consumer 7 42 - 31 Total $ 187 255 - 296 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 180 213 - 168 Real estate - construction - - - 97 Consumer 7 42 - 31 Total $ 187 255 - 296 Unpaid Average Recorded Principal Related Recorded December 31, 2015 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 19 55 - 1,523 Real estate - construction 169 178 - 105 Consumer - - - 39 Total $ 188 233 - 1,667 Impaired loans with related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - 653 Real estate - mortgage - - - 250 Real estate - construction - - - 77 Consumer - - - - Total $ - - - 980 Total impaired loans: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - 653 Real estate - mortgage 19 55 - 1,773 Real estate - construction 169 178 - 182 Consumer - - - 39 Total $ 188 233 - 2,647 For the years ended December 31, 2016, 2015 2014, not The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of December 31, 2016 2015 90 90 120 30-59 Days 60-89 Days > 90 Days Total December 31, 2016 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial, and agricultural $ 13 - - 13 170,972 170,985 - Factored commercial receivables 5,947 1,383 581 7,911 75,990 83,901 - Real estate - mortgage 440 392 2,075 2,907 1,053,307 1,056,214 2,718 Real estate - construction - - - - 155,813 155,813 98 Consumer 68 - - 68 18,992 19,060 21 Total $ 6,468 1,775 2,656 10,899 1,475,074 1,485,973 2,837 30-59 Days 60-89 Days > 90 Days Total December 31, 2015 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial, and agricultural $ 21 - - 21 196,711 196,732 - Factored commercial receivables 5,762 1,595 252 7,609 60,019 67,628 - Real estate - mortgage 1,707 760 911 3,378 878,178 881,556 3,300 Real estate - construction 59 88 - 147 152,715 152,862 283 Consumer 114 - 34 148 20,968 21,116 112 Total $ 7,663 2,443 1,197 11,303 1,308,591 1,319,894 3,695 Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt, such as: current financial information, historical payment experience, credit documentation, public information, current economic trends, and other factors. Loans are analyzed individually and classified according to credit risk. This analysis is performed on a continuous basis. The following definitions are used for risk ratings: Other Assets Especially Mentioned (“OAEM”): may Substandard: may may Doubtful : secondary Loss: Loans not meeting the criteria above that are analyzed individually as part of the above-described process are considered to be Pass rated loans. As of December 31, 2016 2015, December 31, 2016 Pass OAEM Substandard Doubtful Total Commercial, financial, and agricultural $ 168,004 1,422 1,559 - 170,985 Factored commercial receivables 83,901 - - - 83,901 Real estate - mortgage 1,047,797 2,163 3,586 2,668 1,056,214 Real estate - construction 155,583 - 132 98 155,813 Consumer 18,499 26 514 21 19,060 Total $ 1,473,784 3,611 5,791 2,787 1,485,973 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 |