Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | ( 4 ) Loans Major classifications of loans at December 31, 2017 2016 December 31, 2017 December 31, 2016 Commercial, financial and agricultural $ 287,659 170,985 Factored commercial receivables 118,710 83,901 Real estate - mortgage 1,475,004 1,056,214 Real estate - construction 231,030 155,813 Consumer 26,314 19,060 2,138,717 1,485,973 Less: Unearned fees (659 ) (489 ) Total loans 2,138,058 1,485,484 Allowance for loan losses (14,985 ) (12,113 ) Total net loans $ 2,123,073 1,473,371 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 At December 31, 2017, 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality $34.7 $25.7 December 31, 2016, $17.3 $12.0 For the Year Ended December 31, 2017 2016 2015 Balance at beginning of period $ 375 286 - Acquisition of Private Bancshares 462 - - Acquisition of Patriot Bank 349 - - Accretion (1,873 ) (733 ) (1,797 ) Reclassification from non-accretable difference 1,390 822 2,083 Balance at period end $ 703 375 286 The following table s 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, 2017, 2016 2015. not no Commercial, Factored financial and commercial Real estate - Real estate - Year ended December 31, 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 654 1,095 1,614 515 16 - 3,894 Loans charged off (159 ) (2,911 ) (273 ) - (69 ) - (3,412 ) Recoveries 428 1,916 39 - 7 - 2,390 Balance, December 31, 2017 $ 2,511 600 9,845 1,884 145 - 14,985 Ending balance, individually evaluated for impairment $ - - - - 24 - 24 Ending balance, collectively evaluated for impairment 2,511 600 9,845 1,884 121 - 14,961 Total allowance for loan losses $ 2,511 600 9,845 1,884 145 - 14,985 Loans: Individually evaluated for impairment $ - - 142 - 41 - 183 Collectively evaluated for impairment 286,859 118,710 1,451,177 230,385 25,707 - 2,112,838 Acquired loans with deteriorated credit quality 800 - 23,685 645 566 - 25,696 Total loans $ 287,659 118,710 1,475,004 231,030 26,314 - 2,138,717 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 Total allowance for loan losses $ 1,588 500 8,465 1,369 191 - 12,113 Loans: Individually evaluated for impairment $ - - 180 - 7 - 187 Collectively evaluated for impairment 170,342 83,901 1,045,208 155,533 18,807 - 1,473,791 Acquired loans with deteriorated credit quality 643 - 10,826 280 246 - 11,995 Total loans $ 170,985 83,901 1,056,214 155,813 19,060 - 1,485,973 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 Total allowance for loan losses $ 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 Total loans $ 196,732 67,628 881,556 152,862 21,116 - 1,319,894 The Bank individually evaluate s for impairment all loans that are on non-accrual 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 may 2017 2016, no The following table s present impaired loans by class of loans as of December 31, 2017 2016. not no Unpaid Average Recorded Principal Related Recorded December 31, 2017 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 142 143 - 131 Real estate - construction - - - - Consumer - - - 14 Total $ 142 143 - 145 Impaired loans with related allowance: Commercial, financial and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage - - - 9 Real estate - construction - - - - Consumer 41 41 24 8 Total $ 41 41 24 17 Total impaired loans: Commercial, financial and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 142 143 - 140 Real estate - construction - - - - Consumer 41 41 24 22 Total $ 183 184 24 162 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 years ended December 31, 2017, 2016 2015, not T he following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of December 31, 2017 2016 90 90 120 . 30-59 Days 60-89 Days > 90 Days Total December 31, 2017 Past Due Past Due Past Due Past Due Current PCI Loans Total Non-accrual Commercial, financial and agricultural $ 137 29 - 166 286,693 800 287,659 - Factored commercial receivables 10,035 1,779 677 12,491 106,219 - 118,710 - Real estate - mortgage 1,342 546 103 1,991 1,449,328 23,685 1,475,004 2,594 Real estate - construction - - - - 230,385 645 231,030 76 Consumer 13 40 9 62 25,686 566 26,314 52 Total $ 11,527 2,394 789 14,710 2,908,311 25,696 2,138,717 2,722 30-59 Days 60-89 Days > 90 Days Total December 31, 2016 Past Due Past Due Past Due Past Due Current PCI Loans Total Non-accrual Commercial, financial and agricultural $ 13 - - 13 170,329 643 170,985 - Factored commercial receivables 5,947 1,383 581 7,911 75,990 - 83,901 - Real estate - mortgage 145 392 68 605 1,044,725 10,884 1,056,214 2,718 Real estate - construction - - - - 155,583 230 155,813 98 Consumer 33 - - 33 18,809 218 19,060 21 Total $ 6,138 1,775 649 8,562 1,465,436 11,975 1,485,973 2,837 L oans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt, including 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 not Substandar d: may may Doubtful : no Loss: Specific weaknesses characterized as Doubtful exist that are severe enough to be considered uncollectible and of such minimal value that the continued characterization of the loan as an asset in not Loans not -described process are assigned a “Pass” rating. As of December 31, 2017 2016, December 31, 2017 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 279,592 1,278 6,789 - 287,659 Factored commercial receivables 118,710 - - - 118,710 Real estate - mortgage 1,460,112 5,465 8,580 847 1,475,004 Real estate - construction 229,711 102 710 507 231,030 Consumer 26,213 2 99 - 26,314 Total $ 2,114,338 6,847 16,178 1,354 2,138,717 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 following tables present a rollforward of the acquired loans and a summary of the changes in the accretable discount and non-accretable difference, by acquisition, for the years ended December 31, 2017 2016. United Reunion Private Bancshares Patriot Bank December 31, 2017 (2014 Acquisition) (2015 Acquisition) (2017 Acquisition) (2017 Acquisition) Total Acquired Loan Balance Balance, beginning of period $ 97,945 227,429 - - 325,374 Additions due to acquisitions - - 260,034 121,715 381,749 Charge-offs (68 ) - (72 ) (125 ) (265 ) Accretion 635 860 2,907 113 4,515 Other net change in balances (25,258 ) (38,478 ) (81,089 ) (2,576 ) (147,401 ) Balance, end of period $ 73,254 189,811 181,780 119,127 563,972 Accretable Discount Balance, beginning of period $ 1,237 1,699 - - 2,936 Additions due to acquisitions - - 3,588 1,721 5,309 Charge-offs, other net changes in balance (5 ) - (26 ) 15 (16 ) Accretion (635 ) (860 ) (2,907 ) (113 ) (4,515 ) Reclassifications from non-accretable 106 122 1,266 (104 ) 1,390 Balance, end of period $ 703 961 1,921 1,519 5,104 Non-accretable difference Balance, beginning of period $ 1,452 3,516 - - 4,968 Additions due to acquisitions - - 3,637 1,328 4,965 Charge-offs, other net changes in balance (193 ) - (82 ) 80 (195 ) Reclassifications to accretable (106 ) (122 ) (1,266 ) 104 (1,390 ) Balance, end of period $ 1,153 3,394 2,289 1,512 8,348 Total discount on acquired loans at end of period $ 1,856 $ 4,355 $ 4,210 $ 3,031 $ 13,452 United Reunion December 31, 2016 (2014 Acquisition) (2015 Acquisition) Total Acquired Loan Balance Balance, beginning of period $ 119,777 261,538 381,315 Additions due to acquisitions - - - Charge-offs (41 ) (168 ) (209 ) Accretion 589 1,353 1,942 Other net change in balances (22,380 ) (35,294 ) (57,674 ) Balance, end of period $ 97,945 227,429 325,374 Accretable Discount Balance, beginning of period $ 1,603 2,456 4,059 Charge-offs, other net changes in balance (5 ) - (5 ) Accretion (589 ) (1,351 ) (1,940 ) Reclassifications from non-accretable 228 594 822 Balance, end of period $ 1,237 1,699 2,936 Non-accretable difference Balance, beginning of period $ 1,900 4,110 6,010 Additions due to acquisitions - - - Charge-offs, other net changes in balance (220 ) - (220 ) Reclassifications to accretable (228 ) (594 ) (822 ) Balance, end of period $ 1,452 3,516 4,968 Total discount on acquired loans at end of period $ 2,689 $ 5,215 $ 7,904 |