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, 2017 December 31, 2016 June 30, 2017 December 31, 2016 Commercial, financial, and agricultural $ 224,434 170,985 Factored commercial receivables 114,361 83,901 Real estate - mortgage 1,282,038 1,056,214 Real estate - construction 235,733 155,813 Consumer 22,676 19,060 1,879,242 1,485,973 Less: Unearned fees (648 ) (489 ) Total loans 1,878,594 1,485,484 Allowance for loan losses (13,407 ) (12,113 ) Total net loans $ 1,865,187 1,473,371 At June 30, 2017, 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality $29.7 $21.1 December 31, 2016, $17.3 $12.0 For the Six Months Ended June 30, 2017 2016 Balance at beginning of period $ 375 286 Acquisition of Private Bancshares 462 - Accretion (796 ) (508 ) Reclassification from nonaccretable difference 673 476 Balance at period end $ 714 254 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 predominantly from transportation companies and automotive parts and service providers nationwide and occasionally purchases receivables from manufacturing and other types of companies. 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. Loans acquired through bank acquisitions are not no Commercial, Factored financial, and commercial Real estate - Real estate - June 30, 2017 agricultural receivables mortgage construction Consumer Unallocated Total Balance, beginning of year $ 1,588 500 8,465 1,369 191 - 12,113 Provisions charged to operating expense (420 ) 387 1,022 321 1 - 1,311 Loans charged off (2 ) (1,352 ) (44 ) - (31 ) - (1,429 ) Recoveries 422 965 19 - 6 - 1,412 Balance, June 30, 2017 $ 1,588 500 9,462 1,690 167 - 13,407 Ending balance, individually evaluated for impairment $ - - - - - - - Ending balance, collectively evaluated for impairment 1,588 500 9,462 1,690 167 - 13,407 Total allowance for loan losses $ 1,588 500 9,462 1,690 167 - 13,407 Loans: Individually evaluated for impairment $ - - 162 - - - 162 Collectively evaluated for impairment 223,486 114,361 1,263,699 234,023 22,446 - 1,858,015 Acquired loans with deteriorated credit quality 948 - 18,177 1,710 230 - 21,065 Total loans $ 224,434 114,361 1,282,038 235,733 22,676 - 1,879,242 Commercial, Factored financial, and commercial Real estate - Real estate - June 30, 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 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 Total allowance for loan losses $ 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 Total loans $ 184,200 70,673 975,026 156,448 20,688 - 1,407,035 The Company individually evaluates for impairment all loans that are on non-accrual status. Additionally, any 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 may six June 30, 2017 2016, not The following tables present impaired loans by class of loans as of June 30, 2017 December 31, 2016. not no Unpaid Average Recorded Principal Related Recorded June 30, 2017 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 162 162 - 160 Real estate - construction - - - - Consumer - - - 34 Total $ 162 162 - 194 Impaired loans with related allowance: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage - - - 15 Real estate - construction - - - - Consumer - - - - Total $ - - - 15 Total impaired loans: Commercial, financial, and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 162 162 - 175 Real estate - construction - - - - Consumer - - - 34 Total $ 162 162 - 209 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 For the six June 30, 2017 2016, not The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of June 30, 2017 December 31, 2016, 90 90 120 30-59 Days 60-89 Days > 90 Days Total June 30, 2017 Past Due Past Due Past Due Past Due Current Total Non-accrual Commercial, financial, and agricultural $ 78 - - 78 224,356 224,434 - Factored commercial receivables 7,074 2,345 1,172 10,591 103,770 114,361 - Real estate - mortgage 1,499 95 2,214 3,808 1,278,230 1,282,038 2,776 Real estate - construction 71 - - 71 235,662 235,733 88 Consumer 102 9 - 111 22,565 22,676 13 Total $ 8,824 2,449 3,386 14,659 1,864,583 1,879,242 2,877 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 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”): may not Substandard: may may Doubtful: no Loss: not Loans not June 30, 2017 December 31, 2016, June 30, 2017 Pass OAEM Substandard Doubtful Total Commercial, financial, and agricultural $ 221,432 1,857 1,145 - 224,434 Factored commercial receivables 114,361 - - - 114,361 Real estate - mortgage 1,264,982 4,438 10,947 1,671 1,282,038 Real estate - construction 234,125 - 1,608 - 235,733 Consumer 22,153 24 486 13 22,676 Total $ 1,857,053 6,319 14,186 1,684 1,879,242 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 The June 30, 2017 June 30, 2017. |