Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | ( 4 Loans Major classifications of loans at December 31, 2018 2017 December 31, 2018 December 31, 2017 Commercial, financial and agricultural $ 436,037 287,659 Factored commercial receivables 126,686 118,710 Real estate - mortgage 2,363,982 1,475,004 Real estate - construction 361,263 231,030 Consumer 31,192 26,314 3,319,160 2,138,717 Less: Unearned fees (1,195 ) (659 ) Total loans 3,317,965 2,138,058 Allowance for loan losses (18,176 ) (14,985 ) Total net loans $ 3,299,789 2,123,073 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, 2018, 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality $56.8 $39.5 December 31, 2017, $34.7 $25.7 For the Year Ended December 31, 2018 2017 2016 Balance at beginning of period $ 703 375 286 Acquisition of Landmark 3 - - Acquisition of Premier 97 - - Acquisition of FirstAtlantic 236 - - Acquisition of Private Bancshares - 462 - Acquisition of Patriot Bank - 349 - Accretion (5,310 ) (1,873 ) (733 ) Reclassification from non-accretable difference 8,537 1,390 822 Balance at period end $ 4,266 703 375 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, 2018, 2017 2016. not no Commercial, Factored financial and commercial Real estate - Real estate - Year ended December 31, 2018 agricultural receivables mortgage construction Consumer Unallocated Total Allowance for loan losses: Balance, beginning of year $ 2,511 600 9,845 1,884 145 - 14,985 Provisions charged to operating expense 1,483 344 2,839 24 33 - 4,723 Loans charged off (878 ) (3,048 ) (748 ) (1 ) (66 ) - (4,741 ) Recoveries 57 2,704 271 157 20 - 3,209 Balance, December 31, 2018 $ 3,173 600 12,207 2,064 132 - 18,176 Ending balance, individually evaluated for impairment $ - - - - 10 - 10 Ending balance, collectively evaluated for impairment 3,173 600 12,207 2,064 122 - 18,166 Total allowance for loan losses $ 3,173 600 12,207 2,064 132 - 18,176 Loans: Individually evaluated for impairment $ - - 6,202 - 54 - 6,256 Collectively evaluated for impairment 433,621 126,686 2,322,881 359,580 30,600 - 3,273,368 Acquired loans with deteriorated credit quality 2,416 - 34,899 1,683 538 - 39,536 Total loans $ 436,037 126,686 2,363,982 361,263 31,192 - 3,319,160 Commercial, Factored financial and commercial Real estate - Real estate - Year ended December 31, 2017 agricultural receivables mortgage construction Consumer Unallocated Total Allowance for loan losses: 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 Allowance for loan losses: 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 The Bank individually evaluates 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 may 2018 2017, no The following tables present impaired loans by class of loans as of December 31, 2018 2017. not no Unpaid Average Recorded Principal Related Recorded December 31, 2018 Investment Balance Allowance Investment Impaired loans without related allowance: Commercial, financial and agricultural $ - - - 6 Factored commercial receivables - - - - Real estate - mortgage 6,202 6,483 - 1,392 Real estate - construction - - - - Consumer 44 34 - 24 Total $ 6,246 6,517 - 1,422 Impaired loans with related allowance: Commercial, financial and agricultural $ - - - - Factored commercial receivables - - - - Real estate - mortgage - - - 30 Real estate - construction - - - - Consumer 10 25 10 15 Total 10 25 10 45 Total impaired loans: Commercial, financial and agricultural $ - - - 6 Factored commercial receivables - - - - Real estate - mortgage 6,202 6,483 - 1,422 Real estate - construction - - - - Consumer 54 59 10 39 Total $ 6,256 6,542 10 1,467 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 years ended December 31, 2018, 2017 2016, not The following tables present the aging of the recorded investment in past due loans and non-accrual loan balances as of December 31, 2018 2017 90 90 120 30-59 Days 60-89 Days > 90 Days Total December 31, 2018 Past Due Past Due Past Due Past Due Current PCI Loans Total Non-accrual Commercial, financial and agricultural $ 800 - - 800 432,820 2,417 436,037 1,063 Factored commercial receivables 16,832 3,804 818 21,454 105,232 - 126,686 - Real estate - mortgage 5,481 1,047 4,927 11,455 2,317,628 34,899 2,363,982 9,085 Real estate - construction 1,139 48 - 1,187 358,393 1,683 361,263 205 Consumer 26 30 28 84 30,571 537 31,192 66 Total $ 24,278 4,929 5,773 34,980 3,244,644 39,536 3,319,160 10,419 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 Loans 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 Substandard: may may Doubtful : no Loss: not Loans not December 31, 2018 2017, December 31, 2018 Pass OAEM Substandard Doubtful Total Commercial, financial and agricultural $ 419,426 8,622 7,989 - 436,037 Factored commercial receivables 126,686 - - - 126,686 Real estate - mortgage 2,321,587 11,044 31,175 176 2,363,982 Real estate - construction 359,360 1,118 785 - 361,263 Consumer 31,004 19 134 35 31,192 Total $ 3,258,063 20,803 40,083 211 3,319,160 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 years ended December 31, 2018, 2017 2016. December 31, 2018 United Reunion Private Bancshares Patriot Bank FirstAtlantic Premier Landmark Acquired Loan Balance (2014 Acquisition) (2015 Acquisition) (2017 Acquisition) (2017 Acquisition) (2018 Acquisition) (2018 Acquisition) (2018 Acquisition) Total Balance, beginning of period $ 73,254 189,811 181,780 119,127 - - - 563,972 Additions due to acquisitions - - - - 303,831 168,810 460,700 933,341 Charge-offs (357 ) (229 ) (130 ) - (30 ) - (19 ) (765 ) Accretion 685 1,348 1,686 484 2,144 861 1,373 8,581 Other net change in balances (19,071 ) (37,313 ) (78,529 ) (18,566 ) (77,646 ) (7,923 ) (28,487 ) (267,535 ) Balance, end of period $ 54,511 153,617 104,807 101,045 228,299 161,748 433,567 1,237,594 Accretable Discount Balance, beginning of period $ 703 961 1,921 1,519 - - - 5,104 Additions due to acquisitions - - - - 5,734 2,170 5,134 13,037 Charge-offs, other net changes in balance - (8 ) - - (9 ) - - (17 ) Accretion (685 ) (1,348 ) (1,686 ) (484 ) (2,144 ) (861 ) (1,374 ) (8,581 ) Reclassifications from non-accretable 606 2,297 1,642 515 831 529 277 6,697 Balance, end of period $ 624 1,902 1,877 1,550 4,412 1,838 4,037 16,240 Non-Accretable Difference Balance, beginning of period $ 1,153 3,394 2,289 1,512 - - - 8,348 Additions due to acquisitions - - - - 2,953 3,191 7,329 13,473 Charge-offs, other net changes in balance (155 ) (271 ) (51 ) - (109 ) (517 ) (1,023 ) (2,126 ) Reclassifications to accretable (606 ) (2,297 ) (1,642 ) (515 ) (831 ) (529 ) (277 ) (6,697 ) Balance, end of period $ 392 826 596 997 2,013 2,145 6,029 12,998 Total discount on acquired loans at end of period $ 1,016 2,728 2,473 2,547 6,425 3,983 10,066 29,238 December 31, 2017 United Reunion Private Bancshares Patriot Bank Acquired Loan Balance (2014 Acquisition) (2015 Acquisition) (2017 Acquisition) (2017 Acquisition) Total 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 December 31, 2016 United Reunion Acquired Loan Balance (2014 Acquisition) (2015 Acquisition) Total Balance, beginning of period $ 119,777 261,538 381,315 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 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 |