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, 2018 December 31, 2017 June 30, 2018 December 31, 2017 Commercial, financial and agricultural $ 314,091 287,659 Factored commercial receivables 141,455 118,710 Real estate - mortgage 1,748,546 1,475,004 Real estate - construction 265,801 231,030 Consumer 27,983 26,314 2,497,876 2,138,717 Less: Unearned fees (744 ) (659 ) Total loans 2,497,132 2,138,058 Allowance for loan losses (15,997 ) (14,985 ) Total net loans $ 2,481,135 2,123,073 At June 30, 2018, 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality $36.9 $26.9 December 31, 2017, $34.7 $25.7 For the Six Months Ended June 30, 2018 2017 Balance at beginning of period 703 375 Acquisition of FirstAtlantic 236 - Acquisition of Private Bancshares, Inc. - 462 Accretion (2,194 ) (796 ) Reclassification from nonaccretable difference 5,123 673 Balance at period end $ 3,868 714 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 ( 1 2 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 - Six Months ended June 30, 2018 agricultural receivables mortgage construction Consumer Total Allowance for loan losses: Balance, beginning of year $ 2,511 600 9,845 1,884 145 14,985 Provisions charged to operating expense 1,082 584 433 40 35 2,174 Loans charged off (276 ) (1,905 ) (411 ) - (46 ) (2,638 ) Recoveries 27 1,321 126 - 2 1,476 Balance, June 30, 2018 $ 3,344 600 9,993 1,924 136 15,997 Ending balance, individually evaluated for impairment $ - - 74 - - 74 Ending balance, collectively evaluated for impairment 3,344 600 9,919 1,924 136 15,923 Total allowance for loan losses $ 3,344 600 9,993 1,924 136 15,997 Loans: Individually evaluated for impairment $ - - 258 - 36 294 Collectively evaluated for impairment 313,510 141,455 1,723,961 264,310 27,404 2,470,640 Acquired loans with deteriorated credit quality 581 - 24,327 1,491 543 26,942 Total loans $ 314,091 141,455 1,748,546 265,801 27,983 2,497,876 Commercial, Factored financial and commercial Real estate - Real estate - Six Months Ended June 30, 2017 agricultural receivables mortgage construction Consumer Total Allowance for loan losses: 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 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, 2018 2017, not The following tables present impaired loans by class of loans as of June 30, 2018 December 31, 2017. not no Unpaid Average Recorded Principal Related Recorded June 30, 2018 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ - - - 10 Factored commercial receivables - - - - Real estate - mortgage 184 215 - 208 Real estate - construction - - - - Consumer 36 38 - 25 Total $ 220 253 - 243 Impaired loans with related allowance: Commercial, financial and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage 74 74 74 25 Real estate - construction - - - - Consumer - - - 14 Total $ 74 74 74 39 Total impaired loans: Commercial, financial and agricultural $ - - - 10 Factored commercial receivables - - - - Real estate - mortgage 258 289 74 233 Real estate - construction - - - - Consumer 36 38 - 39 Total $ 294 327 74 282 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 For the six June 30, 2018 2017, not The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of June 30, 2018 December 31, 2017, 90 90 120 30-59 Days 60-89 Days > 90 Days Total June 30, 2018 Past Due Past Due Past Due Past Due Current PCI Loans Total Non-accrual Commercial, financial and agricultural $ 107 - - 107 313,403 581 314,091 - Factored commercial receivables 10,099 2,355 408 12,862 128,593 - 141,455 - Real estate - mortgage 1,986 178 101 2,265 1,721,954 24,327 1,748,546 2,645 Real estate - construction 58 - - 58 264,252 1,491 265,801 68 Consumer 14 15 - 29 27,411 543 27,983 42 Total $ 12,264 2,548 509 15,321 2,455,613 26,942 2,497,876 2,755 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 2,098,311 25,696 2,138,717 2,722 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, 2018 December 31, 2017, June 30, 2018 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 303,654 6,003 4,434 - 314,091 Factored commercial receivables 141,455 - - - 141,455 Real estate - mortgage 1,726,146 7,578 14,679 143 1,748,546 Real estate - construction 263,225 1,020 1,556 - 265,801 Consumer 27,751 83 143 6 27,983 Total $ 2,462,231 14,684 20,812 149 2,497,876 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 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 six June 30, 2018 2017. June 30, 2018 United (2014 Reunion (2015 Private Bancshares (2017 Patriot Bank (2017 FirstAtlantic (2018 Acquired Loan Balance Acquisition) Acquisition) Acquisition) Acquisition) Acquisition) Total Balance, beginning of period $ 73,254 189,811 181,780 119,127 - 563,972 Additions due to acquisitions - - - - 303,831 303,831 Charge-offs (357 ) - - - (27 ) (384 ) Accretion 461 969 1,264 365 1,194 4,253 Other net change in balances (8,159 ) (24,115 ) (46,940 ) (15,451 ) (35,706 ) (130,371 ) Balance, end of period $ 65,199 166,665 136,104 104,041 269,292 741,301 Accretable Discount Balance, beginning of period $ 703 961 1,921 1,519 - 5,104 Additions due to acquisitions - - - - 5,734 5,734 Charge-offs, other net changes in balance - - - - - - Accretion (461 ) (969 ) (1,264 ) (365 ) (1,194 ) (4,253 ) Reclassifications from non-accretable 596 2,332 1,627 284 104 4,943 Balance, end of period $ 838 2,324 2,284 1,438 4,644 11,528 Non-accretable difference Balance, beginning of period $ 1,153 3,394 2,289 1,512 - 8,348 Additions due to acquisitions - - - - 2,953 2,953 Charge-offs, other net changes in balance (154 ) - - - (81 ) (235 ) Reclassifications to accretable (596 ) (2,332 ) (1,627 ) (284 ) (104 ) (4,943 ) Balance, end of period $ 403 1,062 662 1,228 2,768 6,123 Total discount on acquired loans at end of period $ 1,241 $ 3,386 $ 2,946 $ 2,666 $ 7,412 $ 17,651 June 30, 2017 United Reunion Private Bancshares Acquired Loan Balance (2014 Acquisition) (2015 Acquisition) (2017 Acquisition) Total Balance, beginning of period $ 97,945 227,429 - 325,374 Additions due to acquisitions - - 260,034 260,034 Charge-offs (30 ) - - (30 ) Accretion 339 504 1,354 2,197 Other net change in balances (18,988 ) (25,407 ) (31,917 ) (76,312 ) Balance, end of period $ 79,266 202,526 229,471 511,263 Accretable Discount Balance, beginning of period $ 1,237 1,699 - 2,936 Additions due to acquisitions - - 3,588 3,588 Charge-offs, other net changes in balance (6 ) - - (6 ) Accretion (339 ) (504 ) (1,354 ) (2,197 ) Reclassifications from non-accretable 29 89 555 673 Balance, end of period $ 921 1,284 2,789 4,994 Non-accretable difference Balance, beginning of period $ 1,452 3,516 - 4,968 Additions due to acquisitions - - 3,637 3,637 Charge-offs, other net changes in balance - - - - Reclassifications to accretable (29 ) (89 ) (555 ) (673 ) Balance, end of period $ 1,423 3,427 3,082 7,932 Total discount on acquired loans at end of period $ 2,344 $ 4,711 $ 5,871 $ 12,926 |