Ameris Bancorp (ABCB) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 01, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Registrant Name	Ameris Bancorp
Entity Central Index Key	351,569
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Trading Symbol	ABCB
Entity Common Stock, Shares Outstanding		47,500,913

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 158,453	$ 139,313
Federal funds sold and interest-bearing deposits in banks	470,804	191,345
Cash and cash equivalents	629,257	330,658
Time deposits in other banks	11,558	0
Investment securities available for sale, at fair value	1,162,570	810,873
Other investments	35,929	42,270
Loans held for sale, at fair value	130,179	197,442
Loans	5,543,306	4,856,514
Purchased loans	2,711,460	861,595
Purchased loan pools	274,752	328,246
Loans, net of unearned income	8,529,518	6,046,355
Allowance for loan losses	(28,116)	(25,791)
Loans, net	8,501,402	6,020,564
Other real estate owned, net	9,375	8,464
Purchased other real estate owned, net	7,692	9,011
Total other real estate owned, net	17,067	17,475
Premises and equipment, net	145,885	117,738
Goodwill	505,604	125,532
Other intangible assets, net	54,729	13,496
Cash value of bank owned life insurance	103,588	79,641
Deferred income taxes, net	38,217	28,320
Other assets	93,009	72,194
Total assets	11,428,994	7,856,203
Deposits:
Noninterest-bearing	2,333,992	1,777,141
Interest-bearing	6,847,371	4,848,704
Total deposits	9,181,363	6,625,845
Securities sold under agreements to repurchase	14,071	30,638
Other borrowings	656,831	250,554
Subordinated deferrable interest debentures	88,986	85,550
FDIC loss-share payable, net	18,740	8,803
Other liabilities	64,026	50,334
Total liabilities	10,024,017	7,051,724
Commitments and Contingencies (Note 8)
Shareholders’ Equity
Preferred stock, stated value $1,000 (5,000,000 shares authorized; 0 shares issued and outstanding at September 30, 2018 and December 31, 2017)	0	0
Common stock, par value $1 (100,000,000 shares authorized; 49,011,950 and 38,734,873 shares issued at September 30, 2018 and December 31, 2017, respectively)	49,012	38,735
Capital surplus	1,050,752	508,404
Retained earnings	338,350	273,119
Accumulated other comprehensive income (loss), net of tax	(16,576)	(1,280)
Treasury stock, at cost (1,514,984 shares and 1,474,861 shares at September 30, 2018 and December 31, 2017, respectively)	(16,561)	(14,499)
Total shareholders’ equity	1,404,977	804,479
Total liabilities and shareholders’ equity	$ 11,428,994	$ 7,856,203

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, stated value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares Issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	49,011,950	38,734,873
Treasury stock, shares (in shares)	1,514,984	1,474,861

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Interest income
Interest and fees on loans	$ 110,470	$ 70,462	$ 266,460	$ 197,447
Interest on taxable securities	8,792	5,062	20,320	15,057
Interest on nontaxable securities	204	392	705	1,209
Interest on deposits in other banks and federal funds sold	1,653	406	3,092	1,070
Total interest income	121,119	76,322	290,577	214,783
Interest expense
Interest on deposits	15,630	5,136	30,196	13,479
Interest on other borrowings	6,451	4,331	16,543	10,702
Total interest expense	22,081	9,467	46,739	24,181
Net interest income	99,038	66,855	243,838	190,602
Provision for loan losses	2,095	1,787	13,006	5,828
Net interest income after provision for loan losses	96,943	65,068	230,832	184,774
Noninterest income
Service charges on deposit accounts	12,690	10,535	33,531	31,714
Mortgage banking activity	13,413	13,340	40,203	38,498
Other service charges, commissions and fees	777	699	2,193	2,137
Gain (loss) on securities	48	0	(38)	37
Other noninterest income	3,243	2,425	12,053	8,508
Total noninterest income	30,171	26,999	87,942	80,894
Noninterest expense
Salaries and employee benefits	38,446	32,583	110,311	89,509
Occupancy and equipment expense	8,598	6,036	21,186	18,059
Data processing and communications costs	8,518	7,050	22,092	20,650
Credit resolution-related expenses	1,248	1,347	2,842	2,879
Advertising and marketing expense	1,453	1,247	3,938	3,612
Amortization of intangible assets	2,676	941	5,862	2,990
Merger and conversion charges	276	92	19,502	494
Other noninterest expenses	11,138	14,471	32,104	34,406
Total noninterest expense	72,353	63,767	217,837	172,599
Income before income tax expense	54,761	28,300	100,937	93,069
Income tax expense	13,317	8,142	23,446	28,671
Net income	41,444	20,158	77,491	64,398
Other comprehensive income
Net unrealized holding gains (losses) arising during period on investment securities available for sale, net of tax expense (benefit) of ($1,053), $966, ($4,035) and $2,348	(3,964)	1,795	(15,181)	4,361
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $11, $0, $19 and $13	(41)	0	(70)	(24)
Unrealized gains (losses) on cash flow hedges arising during period, net of tax expense (benefit) of $0, $14, $92 and ($21)	0	25	347	(38)
Other comprehensive income (loss)	(4,005)	1,820	(14,904)	4,299
Total comprehensive income	$ 37,439	$ 21,978	$ 62,587	$ 68,697
Basic earnings per common share (in dollars per share)	$ 0.87	$ 0.54	$ 1.86	$ 1.76
Diluted earnings per common share (in dollars per share)	0.87	0.54	1.85	1.74
Dividends declared per common share (in dollars per share)	$ 0.10	$ 0.10	$ 0.30	$ 0.30
Weighted average common shares outstanding (in thousands)
Basic (in shares)	47,515	37,225	41,673	36,690
Diluted (in shares)	47,685	37,553	41,845	37,017

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Tax expense (benefit) from unrealized holding gain (loss) on securities arising during period	$ (1,053)	$ 966	$ (4,035)	$ 2,348
Tax expense (benefit) from reclassification adjustment from AOCI for sale of securities arising during period	11	0	19	13
Tax expense (benefit) from unrealized gain (loss) on cash flow hedges arising during period	$ 0	$ 14	$ 92	$ (21)

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss), Net of Tax	Treasury Stock
Balance at beginning of period (in shares) at Dec. 31, 2016		36,377,807				1,456,333
Balance at beginning of period at Dec. 31, 2016		$ 36,378	$ 410,276	$ 214,454	$ (1,058)	$ (13,613)
Cumulative effect of change in accounting for derivatives at Dec. 31, 2016				0
Adjusted balance at beginning of period at Dec. 31, 2016				214,454	(1,058)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification to retained earnings due to change in federal corporate tax rate				0	0
Share-based compensation			2,419
Issuance of common stock (in shares)		2,141,072
Issuance of common stock		$ 2,141	92,359
Issuance of restricted shares (in shares)		84,147
Issuance of restricted shares		$ 84	(84)
Cancellation of restricted shares (in shares)		(472)
Cancellation of restricted shares		$ 0
Exercise of stock options (in shares)		103,356
Proceeds from exercise of stock options		$ 103	1,809
Net income	$ 64,398			64,398
Dividends on common shares				(11,158)
Other comprehensive income (loss) during the period	4,299				4,299
Purchase of treasury shares (in shares)						18,528
Purchase of treasury shares						$ (886)
Balance at end of period (in shares) at Sep. 30, 2017		38,705,910				1,474,861
Balance at end of period at Sep. 30, 2017	801,921	$ 38,706	506,779	267,694	3,241	$ (14,499)
Balance at beginning of period (in shares) at Dec. 31, 2017		38,734,873				1,474,861
Balance at beginning of period at Dec. 31, 2017	804,479	$ 38,735	508,404	273,119	(1,280)	$ (14,499)
Cumulative effect of change in accounting for derivatives at Dec. 31, 2017				28
Adjusted balance at beginning of period at Dec. 31, 2017	(1,672)			273,539	(1,672)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification to retained earnings due to change in federal corporate tax rate	(392)			392	(392)
Share-based compensation			4,652
Issuance of common stock (in shares)		10,124,491
Issuance of common stock		$ 10,124	537,003
Issuance of restricted shares (in shares)		85,855
Issuance of restricted shares		$ 86	(86)
Cancellation of restricted shares (in shares)		(472)
Cancellation of restricted shares		$ 0
Exercise of stock options (in shares)		67,203
Proceeds from exercise of stock options		$ 67	779
Net income	77,491			77,491
Dividends on common shares				(12,680)
Other comprehensive income (loss) during the period	(14,904)				(14,904)
Purchase of treasury shares (in shares)						40,123
Purchase of treasury shares						$ (2,062)
Balance at end of period (in shares) at Sep. 30, 2018		49,011,950				1,514,984
Balance at end of period at Sep. 30, 2018	$ 1,404,977	$ 49,012	$ 1,050,752	$ 338,350	$ (16,576)	$ (16,561)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (Unaudited) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Statement of Stockholders' Equity [Abstract]
Net issuance cost	$ 0	$ 4,925

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating Activities
Net income	$ 77,491	$ 64,398
Adjustments reconciling net income to net cash provided by (used in) operating activities:
Depreciation	7,359	6,918
Net losses on sale or disposal of premises and equipment including write-downs	78	956
Provision for loan losses	13,006	5,828
Net losses (gains) on sale of other real estate owned including write-downs	947	501
Share-based compensation expense	5,433	2,419
Amortization of intangible assets	5,862	2,990
Provision for deferred taxes	1,023	(962)
Net amortization of investment securities available for sale	3,909	4,815
Net loss (gain) on securities	38	(37)
Accretion of discount on purchased loans	(8,083)	(9,023)
Amortization of premium on purchased loan pools	1,473	2,943
Accretion on other borrowings	98	62
Accretion on subordinated deferrable interest debentures	1,001	992
Originations of mortgage loans held for sale	(1,361,509)	(1,113,188)
Payments received on mortgage loans held for sale	840	799
Proceeds from sales of mortgage loans held for sale	1,188,493	961,831
Net gains on sale of mortgage loans held for sale	(28,236)	(36,451)
Originations of SBA loans	(18,032)	(25,720)
Proceeds from sales of SBA loans	27,275	23,952
Net gains on sale of SBA loans	(2,246)	(3,423)
Increase in cash surrender value of bank owned life insurance	(1,311)	(1,188)
Changes in FDIC loss-share payable, net of cash payments received	1,823	1,974
Change attributable to other operating activities	(10,268)	12,931
Net cash used in operating activities	(93,536)	(95,683)
Investing Activities, net of effects of business combinations
Purchases of securities available for sale	(234,711)	(83,090)
Proceeds from prepayments and maturities of securities available for sale	112,119	85,036
Proceeds from sales of securities available for sale	68,727	3,090
Net decrease (increase) in other investments	12,040	(12,669)
Net increase in loans, excluding purchased loans	(437,513)	(786,548)
Payments received on purchased loans	208,910	155,033
Payments received on purchased loan pools	60,042	95,533
Purchases of premises and equipment	(7,335)	(3,016)
Proceeds from sales of premises and equipment	576	16
Proceeds from sales of other real estate owned	7,461	11,989
Payments paid to FDIC under loss-share agreements	(1,205)	(97)
Net cash and cash equivalents received in acquisitions	51,495	0
Net cash used in investing activities	(159,394)	(534,723)
Financing Activities, net of effects of business combinations
Net increase in deposits	389,884	320,341
Net decrease in securities sold under agreements to repurchase	(16,567)	(39,349)
Proceeds from other borrowings	1,530,000	1,687,692
Repayment of other borrowings	(1,338,917)	(1,371,503)
Issuance of common stock	0	88,656
Proceeds from exercise of stock options	846	1,912
Dividends paid - common stock	(11,655)	(10,927)
Purchase of treasury shares	(2,062)	(886)
Net cash provided by financing activities	551,529	675,936
Net increase in cash and cash equivalents	298,599	45,530
Cash and cash equivalents at beginning of period	330,658	198,385
Cash and cash equivalents at end of period	629,257	243,915
Cash paid during the period for:
Interest	45,535	23,369
Income taxes	10,252	28,212
Loans (excluding purchased loans) transferred to other real estate owned	3,764	4,043
Purchased loans transferred to other real estate owned	2,434	4,294
Loans transferred from loans held for sale to loans held for investment	10,817	0
Loans transferred from loans held for investment to loans held for sale	8,831	0
Loans provided for the sales of other real estate owned	53	1,334
Assets acquired in business acquisitions	3,059,856	0
Liabilities assumed in business acquisitions	2,410,453	0
Issuance of common stock in acquisitions	547,127	0
Issuance of common stock in exchange for equity investment in US Premium Finance Holding Company	0	5,844
Change in unrealized gain (loss) on securities available for sale, net of tax	(15,590)	4,337
Change in unrealized gain (loss) on cash flow hedge, net of tax	$ 294	$ (38)

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	BASIS OF PRESENTATION AND ACCOUNTING POLICIES Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Moultrie, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At September 30, 2018 , the Bank operated 125 branches in select markets in Georgia, Alabama, Florida and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market. Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments (consisting of normal recurring accruals) which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the period ended September 30, 2018 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto and the report of our registered independent public accounting firm included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 . Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks and federal funds sold. The Bank is required to maintain reserve balances in cash or on deposit with the Federal Reserve Bank of Atlanta. The reserve requirement as of September 30, 2018 and December 31, 2017 was $58.2 million and $44.1 million , respectively, and was met by cash on hand which is reported on the Company's consolidated balance sheets in cash and due from banks. Intangible Assets Intangible assets include core deposit premiums acquired in connection with business combinations and are based on the established value of acquired customer deposits. The core deposit premium is initially recognized based on a valuation performed as of the consummation date and is amortized over an estimated useful life of seven to ten years . Intangible assets also include insurance agent relationships, trade name and non-compete agreement intangible assets acquired in the acquisition of US Premium Finance Holding Company. These agent relationship, trade name and non-compete agreement intangible assets were initially recognized based on a valuation performed as of the consummation date and are amortized over estimated useful lives ranging from three to eight years . Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations. Accounting Standards Adopted in 2018 ASU 2018-02 - Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02"). Issued in February 2018, ASU 2018-02 seeks to help entities reclassify certain stranded income tax effects in accumulated other comprehensive income resulting from the Tax Cuts and Jobs Act of 2017 (the "Tax Reform Act"), enacted on December 22, 2017. ASU 2018-02 was issued in response to concerns regarding current accounting guidance that requires deferred tax assets and deferred tax liabilities to be adjusted for the effect of a change in tax laws or rates with the effect included in income from continuing operations in the reporting period that includes the enactment date, even in situations in which the related income tax effects of items in accumulated other comprehensive income were originally recognized in other comprehensive income, rather than net income, and as a result the stranded tax effects would not reflect the appropriate tax rate. The amendments of ASU 2018-02 allow an entity to make a reclassification from accumulated other comprehensive income to retained earnings for the stranded tax effects, which is the difference between the historical corporate income tax rate of 35.0% and the newly enacted corporate income tax rate of 21.0%. ASU 2018-02 is effective for fiscal years, and interim periods within those years, beginning after December 31, 2018; however, public business entities are allowed to early adopt the amendments of ASU 2018-02 in any interim period for which the financial statements have not yet been issued. The amendments of ASU 2018-02 may be applied either at the beginning of the period (annual or interim) of adoption or retrospectively to each of the period(s) in which the effect of the change in the U.S. federal corporate tax rate in the Tax Reform Act is recognized. As a result of the remeasurement of the Company's deferred tax assets and deferred tax liabilities following the enactment of the Tax Reform Act, accumulated other comprehensive loss included $392,000 of stranded tax effects at December 31, 2017. The Company early adopted ASU 2018-02 during the first quarter of 2018 and made an election to reclassify the stranded tax effects from accumulated other comprehensive loss to retained earnings at the beginning of the period of adoption. The reclassification of the stranded tax effects resulted in an increase of $392,000 in accumulated other comprehensive loss and a corresponding increase of $392,000 in retained earnings. ASU 2017-12 – Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities ("ASU 2017-12"). The purposes of ASU 2017-12 are to (1) improve the transparency and understandability of information conveyed in financial statements about an entity’s risk management activities by better aligning the entity’s financial reporting for hedging relationships with the economic objectives of those risk management activities and (2) reduce the complexity of and simplify the application of hedge accounting by preparers. ASU 2017-12 is effective for interim and annual reporting periods beginning after December 15, 2018 with early adoption in an interim period permitted. ASU 2017-12 requires a modified retrospective transition method in which the Company will recognize the cumulative effect of the change on the opening balance of each affected component of equity in the statement of financial position as of the beginning of the fiscal year of adoption. During the first quarter of 2018, the Company early adopted the provisions of ASU 2017-12, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2017-09 – Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting (“ASU 2017-09”). ASU 2017-09 clarifies when changes to the terms of a share-based award must be accounted for as a modification. Companies must apply the modification accounting guidance if any of the following change: the share-based award’s fair value, vesting provisions or classification as an equity instrument or a liability instrument. The new guidance should reduce diversity in practice and result in fewer changes to the terms of share-based awards being accounted for as modifications, as the guidance will allow companies to make certain non-substantive changes to share-based awards without accounting for them as modifications. ASU 2017-09 is effective for interim and annual reporting periods beginning after December 15, 2017 with early adoption permitted. During the first quarter of 2018, the Company adopted the provisions of ASU 2017-09, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2017-01 – Business Combinations (Topic 805): Clarifying the Definition of a Business (“ASU 2017-01”). ASU 2017-01 provides a framework to use in determining when a set of assets and activities is a business. The standard provides more consistency in applying the business combination guidance, reduces the costs of application, and makes the definition of a business more operable. ASU 2017-01 is effective for interim and annual periods within those annual periods beginning after December 15, 2017. During the first quarter of 2018, the Company adopted the provisions of ASU 2017-01, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2016-01 – Financial Instruments - Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 (1) requires equity investments that do not result in consolidation and are not accounted for under the equity method to be measured at fair value with changes recognized through net income; (2) simplifies the impairment assessment of equity investments without readily determinable fair values by allowing a qualitative assessment similar to those performed on long-lived assets, goodwill or intangibles to be utilized at each reporting period; (3) eliminates the use of the entry price method requiring all preparers to utilize the exit price notion consistent with Topic 820, Fair Value Measurement in disclosing the fair value of financial instruments measured at amortized cost; (4) requires separate disclosure within other comprehensive income of changes in the fair value of liabilities due to instrument-specific credit risk when the fair value option has been elected; and (5) requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or in the accompanying notes to the financial statements. ASU 2016-01 is effective for annual reporting periods beginning after December 15, 2017, and interim periods. During the first quarter of 2018, the Company adopted ASU 2016-01. Other than changing from the entry price method to an exit price notion in disclosing fair value of financial instruments at amortized cost, the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2014-09 – Revenue from Contracts with Customers (“ASU 2014-09”). On January 1, 2018, the Company adopted ASU 2014-09 and all subsequent amendments to the ASU (collectively "ASC 606") which (1) creates a single framework for recognizing revenue from contracts with customers that fall within its scope and (2) revises when it is appropriate to recognize a gain (loss) from the transfer of nonfinancial assets, such as other real estate owned ("OREO"). The majority of the Company's revenues come from interest income and other sources, including loans, leases, investment securities and derivative financial instruments, that are outside the scope of ASC 606. With the exception of gains/losses on the sale of OREO, the Company's services that fall within the scope of ASC 606 are presented within noninterest income and are recognized as revenue as the Company satisfies its obligations to the customer. Services within the scope of ASC 606 reported in noninterest income include service charges on deposit accounts, debit card interchange fees, and ATM fees. The net of gains and losses on the sale of OREO are recorded in credit resolution related expenses in the Company's consolidated statement of income and comprehensive income. The adoption of ASC 606 did not change the timing or amount of revenue recognized for in-scope revenue streams. Accordingly, no cumulative effect adjustment was recorded under the modified retrospective transition method. See Note 14 for further discussion on the Company's accounting policies for revenue sources within the scope of ASC 606. Accounting Standards Pending Adoption ASU 2018-15 – Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs incurred in a Cloud Computing Arrangement That Is a Service Contract ("ASU 2018-15"). ASU 2018-15 requires that application development stage implementation costs incurred in a Cloud Computing Arrangement ("CCA") that are service contracts be capitalized and amortized over the term of the hosting arrangement including renewal option terms if the customer entity is reasonably certain to exercise the option. Costs incurred in the preliminary project and post-implementation stages are expensed as incurred. Training costs and certain data conversion costs also cannot be capitalized for a CCA that is a service contract. Amortization expense of capitalized implementation costs will be presented in the same income statement caption as the CCA fees. Similarly, capitalized implementation costs will be presented in the same balance sheet caption as any prepaid CCA fees and cash flows from capitalized implementation costs will be classified in the statement of cash flows in the same manner as payments made for the CCA fees. The requirements of ASU 2018-15 should be applied either retrospectively or prospectively to all implementation costs incurred after the adoption date. ASU 2018-15 is effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact this ASU will have on the Company’s consolidated balance sheet, consolidated statement of income and comprehensive income, consolidated statement of stockholders’ equity and consolidated statement of cash flows, but it is not expected to have a material impact. ASU 2018-13 – Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement ("ASU 2018-13). ASU 2018-13 changes fair value measurement disclosure requirements by removing certain requirements, modifying certain requirements and adding certain new requirements. Disclosure requirements removed include the following: transfers between Level 1 and Level 2 of the fair value hierarchy; the policy for determining when transfers between any of the three levels have occurred; the valuation processes for Level 3 measurements; and the changes in unrealized gains or losses presented in earnings for Level 3 instruments held at end of the reporting period. Disclosure requirements that have been modified include the following: for investments in certain entities that calculate net asset value, an entity is required to disclose the timing of liquidation of an investee's assets and the date when restrictions from redemption might lapse only if the investee has communicated the timing to the entity or announced the timing publicly; and clarification that the Level 3 measurement uncertainty disclosure should communicate information about the uncertainty at the balance sheet date. New disclosure requirements include the following: the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 instruments held at the end of the reporting period; and the range and weighted average of significant unobservable inputs used for Level 3 measurements or disclosure of other quantitative information in place of the weighted average to the extent that it would be a more reasonable and rational method to reflect the distribution of unobservable inputs. ASU 2018-13 is effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on the Company’s fair value measurement disclosures, but it is not expected to have a material impact. ASU 2017-04 – Intangibles: Goodwill and Other: Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). ASU 2017-04 eliminates Step 2 from the goodwill impairment test to simplify the subsequent measurement of goodwill. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, the income tax effects of tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. ASU 2017-04 also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The standard must be adopted using a prospective basis and the nature and reason for the change in accounting principle should be disclosed upon transition. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in reporting periods beginning after December 15, 2019. Early adoption is permitted on testing dates after January 1, 2017. The Company is currently evaluating the impact this ASU will have on the Company’s results of operations, financial position and disclosures, but it is not expected to have a material impact. ASU 2016-13 – Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current incurred loss approach with an expected loss model, referred to as the current expected credit loss (“CECL”) model. The new standard will apply to financial assets subject to credit losses and measured at amortized cost and certain off-balance-sheet credit exposures, which include, but are not limited to, loans, leases, held-to-maturity securities, loan commitments and financial guarantees. ASU 2016-13 simplifies the accounting for purchased credit-impaired debt securities and loans and expands the disclosure requirements regarding an entity’s assumptions, models and methods for estimating the allowance for loan and lease losses. In addition, entities will need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. ASU 2016-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. Upon adoption, ASU 2016-13 provides for a modified retrospective transition by means of a cumulative effect adjustment to equity as of the beginning of the period in which the guidance is effective. While the Company is currently evaluating the impact this ASU will have on the results of operations, financial position and disclosures, the Company expects to recognize a one-time cumulative effect adjustment to equity and the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective. The Company has established a steering committee which includes the appropriate members of management to evaluate the impact this ASU will have on Company’s financial position, results of operations and financial statement disclosures and determine the most appropriate method of implementing the amendments in this ASU as well as any resources needed to implement the amendments. This committee has engaged the software vendor of choice for implementation, established an implementation time-line, begun working with the software vendor in sourcing and testing required data feeds, conducts regular meetings to monitor the project's status, and continues to stay current on implementation issues and concerns. ASU 2016-02 – Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 amends the existing standards for lease accounting effectively requiring most leases be carried on the balance sheets of the related lessees by requiring them to recognize a right-of-use asset and a corresponding lease liability. ASU 2016-02 includes qualitative and quantitative disclosure requirements intended to provide greater insight into the nature of an entity’s leasing activities. The standard must be adopted using a modified retrospective transition with a cumulative effect adjustment to equity as of the beginning of the period in which it is adopted. ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, and interim periods within those annual periods with early adoption permitted. The Company has several leased facilities, which are currently treated as operating leases, and are not currently shown on the Company’s consolidated balance sheet. After ASU 2016-02 is implemented, the Company expects to begin reporting these lease agreements on the balance sheet as a right-of-use asset and a corresponding liability. The Company is currently evaluating the impact this ASU will have on the Company’s consolidated statement of income and comprehensive income, consolidated statement of stockholders’ equity and consolidated statement of cash flows, but it is not expected to have a material impact. A software vendor has been selected by the Company for assistance in the Company's implementation of ASU 2016-02.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Business Combinations	BUSINESS COMBINATIONS In accounting for business combinations, the Company uses the acquisition method of accounting in accordance with ASC 805, Business Combinations . Under the acquisition method of accounting, assets acquired, liabilities assumed and consideration exchanged are recorded at their respective acquisition date fair values. Any identifiable intangible assets that are acquired in a business combination are recognized at fair value on the acquisition date. Identifiable intangible assets are recognized separately if they arise from contractual or other legal rights or if they are separable (i.e., capable of being sold, transferred, licensed, rented or exchanged separately from the entity). If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Determining the fair value of assets and liabilities is a complicated process involving significant judgment regarding methods and assumptions used to calculate estimated fair values. Fair values are subject to refinement for up to one year after the closing date of the acquisition as additional information regarding the closing date fair values becomes available. In addition, management will assess and record the deferred tax assets and deferred tax liabilities resulting from differences in the carrying value of acquired assets and assumed liabilities for financial reporting purposes and their basis for income tax purposes, including acquired net operating loss carryforwards and other acquired assets with built-in losses that are expected to be settled or otherwise recovered in future periods where the realization of such benefits would be subject to applicable limitations under Section 382 of the Internal Revenue Code of 1986, as amended. Hamilton State Bancshares, Inc. On June 29, 2018, the Company completed its acquisition of Hamilton State Bancshares, Inc. ("Hamilton"), a bank holding company headquartered in Hoschton, Georgia. Upon consummation of the acquisition, Hamilton was merged with and into the Company, with Ameris as the surviving entity in the merger. At that time, Hamilton's wholly owned banking subsidiary, Hamilton State Bank, was also merged with and into the Bank. The acquisition expanded the Company's existing market presence, as Hamilton State Bank had a total of 28 full-service branches located in Atlanta, Georgia and the surrounding area, as well as in Gainesville, Georgia. Under the terms of the merger agreement, Hamilton's shareholders received 0.16 shares of Ameris common stock and $0.93 in cash for each share of Hamilton voting common stock or nonvoting common stock they previously held. As a result, the Company issued 6,548,385 common shares at a fair value of $349.4 million and paid $47.8 million in cash to the former shareholders of Hamilton as merger consideration. As of September 30, 2018 , the Company recorded a preliminary allocation of the purchase price to Hamilton's tangible and identifiable intangible assets acquired and liabilities assumed based on estimated fair values as of June 29, 2018. The following table presents the assets acquired and liabilities assumed of Hamilton as of June 29, 2018, and their fair value estimates. The Company continues its evaluation of the facts and circumstances available as of June 29, 2018, to assign fair values to assets acquired and liabilities assumed which could result in further adjustments to the fair values presented below. Because final external valuations were not complete as of September 30, 2018 , management continues to evaluate fair value adjustments related to loans, premises, intangibles, interest-bearing deposits, other borrowings, subordinated deferrable interest debentures and deferred tax assets . (dollars in thousands) As Recorded by Hamilton Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Cash and due from banks $ 14,405 $ — $ (478 ) (j) $ 13,927 Federal funds sold and interest-bearing deposits in banks 102,156 — — 102,156 Time deposits in other banks 11,558 — — 11,558 Investment securities 288,206 (2,376 ) (a) — 285,830 Other investments 2,094 — — 2,094 Loans 1,314,264 (15,528 ) (b) — 1,298,736 Less allowance for loan losses (11,183 ) 11,183 (c) — — Loans, net 1,303,081 (4,345 ) — 1,298,736 Other real estate owned 847 — — 847 Premises and equipment 27,483 — — 27,483 Other intangible assets, net 18,755 (2,755 ) (d) — 16,000 Cash value of bank owned life insurance 4,454 — — 4,454 Deferred income taxes, net 12,445 (6,308 ) (e) — 6,137 Other assets 13,053 — (43 ) (k) 13,010 Total assets $ 1,798,537 $ (15,784 ) $ (521 ) $ 1,782,232 Liabilities Deposits: Noninterest-bearing $ 381,039 $ — — $ 381,039 Interest-bearing 1,201,324 (1,896 ) (f) — 1,199,428 Total deposits 1,582,363 (1,896 ) — 1,580,467 Other borrowings 10,687 (66 ) (g) — 10,621 Subordinated deferrable interest debentures 3,093 (658 ) (h) — 2,435 Other liabilities 10,460 2,391 (i) — 12,851 Total liabilities 1,606,603 (229 ) — 1,606,374 Net identifiable assets acquired over (under) liabilities assumed 191,934 (15,555 ) (521 ) 175,858 Goodwill — 220,713 564 221,277 Net assets acquired over liabilities assumed $ 191,934 $ 205,158 $ 43 $ 397,135 Consideration: Ameris Bancorp common shares issued 6,548,385 Price per share of the Company's common stock $ 53.35 Company common stock issued $ 349,356 Cash exchanged for shares $ 47,779 Fair value of total consideration transferred $ 397,135 ____________________________________________________________ Explanation of fair value adjustments (a) Adjustment reflects the fair value adjustments of the portfolio of investment securities as of the acquisition date. (b) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio, net of the reversal of Hamilton's unamortized accounting adjustments from their prior acquisitions, loan premiums, loan discounts, deferred loan origination costs and deferred loan origination fees. (c) Adjustment reflects the elimination of Hamilton's allowance for loan losses. (d) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts, net of reversal of Hamilton's remaining intangible assets from its past acquisitions. (e) Adjustment reflects the deferred taxes on the differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. (f) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired deposits. (g) Adjustment reflects the reversal of Hamilton's unamortized accounting adjustments for other borrowings from its past acquisitions. (h) Adjustment reflects the fair value adjustment to the subordinated deferrable interest debenture at the acquisition date. (i) Adjustment reflects the fair value adjustment to the FDIC loss-share clawback liability included in other liabilities. (j) Subsequent to acquisition, cash and due from banks were adjusted for Hamilton reconciling items. (k) Adjustment reflects the fair value adjustment to other assets. Goodwill of $221.3 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the Hamilton acquisition and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. In the acquisition, the Company purchased $1.30 billion of loans at fair value, net of $15.5 million , or 1.18% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $18.8 million that were considered to be credit impaired and are accounted for under ASC Topic 310-30. The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 21,223 Non-accretable difference (1,614 ) Cash flows expected to be collected 19,609 Accretable yield (794 ) Total purchased credit-impaired loans acquired $ 18,815 The following table presents the acquired loan data for the Hamilton acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 18,815 $ 21,223 $ 1,614 Acquired receivables not subject to ASC 310-30 $ 1,279,921 $ 1,441,534 $ — Atlantic Coast Financial Corporation On May 25, 2018, the Company completed its acquisition of Atlantic Coast Financial Corporation ("Atlantic"), a bank holding company headquartered in Jacksonville, Florida. Upon consummation of the acquisition, Atlantic was merged with and into the Company, with Ameris as the surviving entity in the merger. At that time, Atlantic's wholly owned banking subsidiary, Atlantic Coast Bank, was also merged with and into the Bank. The acquisition expanded the Company's existing market presence, as Atlantic Coast Bank had a total of 12 full-service branches located in Jacksonville and Jacksonville Beach, Duval County, Florida, Waycross, Georgia and Douglas, Georgia. Under the terms of the merger agreement, Atlantic's shareholders received 0.17 shares of Ameris common stock and $1.39 in cash for each share of Atlantic common stock they previously held. As a result, the Company issued 2,631,520 common shares at a fair value of $147.8 million and paid $21.5 million in cash to the former shareholders of Atlantic as merger consideration. As of September 30, 2018 , the Company recorded a preliminary allocation of the purchase price to Atlantic's tangible and identifiable intangible assets acquired and liabilities assumed based on estimated fair values as of May 25, 2018. The following table presents the assets acquired and liabilities assumed of Atlantic as of May 25, 2018, and their fair value estimates. The Company continues its evaluation of the facts and circumstances available as of May 25, 2018, to assign fair values to assets acquired and liabilities assumed which could result in further adjustments to the fair values presented below. Because final external valuations were not complete as of September 30, 2018 , management continues to evaluate fair value adjustments related to loans, intangibles, interest-bearing deposits and deferred tax assets. (dollars in thousands) As Recorded by Atlantic Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Cash and due from banks $ 3,990 $ — $ — $ 3,990 Federal funds sold and interest-bearing deposits in banks 22,149 — — 22,149 Investment securities 35,186 (60 ) (a) — 35,126 Other investments 9,576 — — 9,576 Loans held for sale 358 — — 358 Loans 777,605 (19,423 ) (b) (2,478 ) (k) 755,704 Less allowance for loan losses (8,573 ) 8,573 (c) — — Loans, net 769,032 (10,850 ) (2,478 ) 755,704 Other real estate owned 1,837 (796 ) (d) — 1,041 Premises and equipment 12,591 (1,695 ) (e) — 10,896 Other intangible assets, net — 5,937 (f) 1,551 (l) 7,488 Cash value of bank owned life insurance 18,182 — — 18,182 Deferred income taxes, net 5,782 709 (g) (26 ) (m) 6,465 Other assets 3,604 (634 ) (h) — 2,970 Total assets $ 882,287 $ (7,389 ) $ (953 ) $ 873,945 Liabilities Deposits: Noninterest-bearing $ 69,761 $ — — $ 69,761 Interest-bearing 514,935 (554 ) (i) 1,025 (n) 515,406 Total deposits 584,696 (554 ) 1,025 585,167 Other borrowings 204,475 — — 204,475 Other liabilities 8,367 (13 ) (j) — 8,354 Total liabilities 797,538 (567 ) 1,025 797,996 Net identifiable assets acquired over (under) liabilities assumed 84,749 (6,822 ) (1,978 ) 75,949 Goodwill — 91,360 1,978 93,338 Net assets acquired over liabilities assumed $ 84,749 $ 84,538 $ — $ 169,287 Consideration: Ameris Bancorp common shares issued 2,631,520 Price per share of the Company's common stock $ 56.15 Company common stock issued $ 147,760 Cash exchanged for shares $ 21,527 Fair value of total consideration transferred $ 169,287 ____________________________________________________________ Explanation of fair value adjustments (a) Adjustment reflects the fair value adjustments of the portfolio of investment securities as of the acquisition date. (b) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio, net of the reversal of Atlantic's unamortized accounting adjustments from loan premiums, loan discounts, deferred loan origination costs and deferred loan origination fees. (c) Adjustment reflects the elimination of Atlantic's allowance for loan losses. (d) Adjustment reflects the fair value adjustment based on the Company's evaluation of the acquired OREO portfolio. (e) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired premises and equipment. (f) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts. (g) Adjustment reflects the deferred taxes on the differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. (h) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired other assets. (i) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired deposits. (j) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired other liabilities. (k) Adjustment reflects additional recording of fair value adjustments of the acquired loan portfolio. (l) Adjustment reflects additional recording of fair value adjustments to the core deposit intangible on the acquired core deposit accounts. (m) Adjustment reflects additional recording of deferred taxes on the differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. (n) Adjustment reflects additional fair value adjustments on the acquired deposits. Goodwill of $93.3 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the Atlantic acquisition and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. In the acquisition, the Company purchased $755.7 million of loans at fair value, net of $21.9 million , or 2.82% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $10.8 million that were considered to be credit impaired and are accounted for under ASC Topic 310-30. The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 16,077 Non-accretable difference (4,115 ) Cash flows expected to be collected 11,962 Accretable yield (1,199 ) Total purchased credit-impaired loans acquired $ 10,763 The following table presents the acquired loan data for the Atlantic acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 10,763 $ 16,077 $ 4,115 Acquired receivables not subject to ASC 310-30 $ 744,941 $ 1,041,768 $ — US Premium Finance Holding Company On January 31, 2018, the Company closed on the purchase of the final 70% of the outstanding shares of common stock of US Premium Finance Holding Company, a Florida corporation ("USPF"), completing its acquisition of USPF and making USPF a wholly owned subsidiary of the Company. Through a series of three acquisition transactions that closed on January 18, 2017, January 3, 2018 and January 31, 2018, the Company issued a total of 1,073,158 shares of its common stock at a fair value of $55.9 million and paid $21.4 million in cash to the former shareholders of USPF. Pursuant to the terms of the Stock Purchase Agreement dated January 25, 2018 under which Company purchased the final 70% of the outstanding shares of common stock of USPF, the selling shareholders of USPF may receive additional cash payments aggregating up to $5.8 million based on the achievement by the Company's premium finance division of certain income targets, between January 1, 2018 and June 30, 2019. As of the January 31, 2018 acquisition date, the present value of the contingent earn-out consideration expected to be paid was $5.7 million . Including the fair value of the Company's common stock issued, cash paid and the present value of the contingent earn-out consideration expected to be paid, the aggregate purchase price of USPF amounted to $83.0 million . Prior to the January 31, 2018 completion of the acquisition, the Company's 30% investment in USPF was carried at its $23.9 million original cost basis. Once the acquisition was completed, the $83.0 million aggregate purchase price equaled the fair value of USPF which was determined utilizing the incremental projected earnings. Accordingly, no gain or loss was recorded by the Company in the consolidated statement of income and comprehensive income as a result of remeasuring to fair value the prior minority equity investment in USPF held by the Company immediately before the business combination was completed. As of September 30, 2018 , the Company finalized its allocation of the purchase price to USPF's assets acquired and liabilities assumed based on estimated fair values as of January 31, 2018. The assets acquired include only identifiable intangible assets related to insurance agent relationships that lead to referral of insurance premium finance loans to USPF, the US Premium Finance trade name and a non-compete agreement with a former USPF shareholder. The following table presents the assets acquired and liabilities assumed of USPF as of January 31, 2018, and their fair value estimates. (dollars in thousands) As Recorded by USPF Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Intangible asset - insurance agent relationships $ — $ 20,000 (a) $ 2,351 (e) $ 22,351 Intangible asset - US Premium Finance trade name — 1,136 (b) (42 ) (f) 1,094 Intangible asset - non-compete agreement — 178 (c) (16 ) (g) 162 Total assets $ — $ 21,314 $ 2,293 $ 23,607 Liabilities Deferred tax liability $ — $ 5,492 (d) 591 (h) $ 6,083 Total liabilities — 5,492 591 6,083 Net identifiable assets acquired over liabilities assumed — 15,822 1,702 17,524 Goodwill — 67,159 (1,702 ) 65,457 Net assets acquired over liabilities assumed $ — $ 82,981 $ — $ 82,981 Consideration: Ameris Bancorp common shares issued 1,073,158 Price per share of the Company's common stock (weighted average) $ 52.047 Company common stock issued $ 55,855 Cash exchanged for shares $ 21,421 Present value of contingent earn-out consideration expected to be paid $ 5,705 Fair value of total consideration transferred $ 82,981 ____________________________________________________________ Explanation of fair value adjustments (a) Adjustment reflects the recording of the fair value of the insurance agent relationships intangible. (b) Adjustment reflect the recording of the fair value of the trade name intangible. (c) Adjustment reflects the recording of the fair value of the non-compete agreement intangible. (d) Adjustment reflects the deferred taxes on the differences in the carrying values of acquired intangible assets for financial reporting purposes and their basis for federal income tax purposes. (e) Adjustment reflects additional fair value adjustment for the insurance agent relationships intangible. (f) Adjustment reflects additional fair value adjustment for the trade name intangible. (g) Adjustment reflects additional fair value adjustment for the non-compete agreement intangible. (h) Adjustment reflects additional recording of deferred taxes on the differences in the carrying values of acquired intangible assets for financial reporting purposes and their basis for federal income tax purposes. Goodwill of $65.5 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the USPF acquisition and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. During the second quarter of 2018, the Company recorded $2.0 million in other noninterest income in the consolidated statements of income and comprehensive income to reflect a decrease in the estimated contingent consideration liability. This decrease in the estimated contingent consideration liability was based on projected results of the premium finance division for the entire measurement period from January 1, 2018 through June 30, 2019. No additional adjustment to the estimated contingent consideration liability was considered necessary for the third quarter of 2018. Pro Forma Financial Information The results of operations of Hamilton, Atlantic and USPF subsequent to their respective acquisition dates are included in the Company’s consolidated statements of income and comprehensive income. The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisitions had occurred on January 1, 2017, unadjusted for potential cost savings. Three Months Ended Nine Months Ended (dollars in thousands, except per share data; shares in thousands) 2018 2017 2018 2017 Net interest income and noninterest income $ 129,209 $ 121,864 $ 384,861 $ 355,813 Net income $ 41,444 $ 27,668 $ 90,950 $ 87,311 Net income available to common shareholders $ 41,444 $ 27,668 $ 90,950 $ 87,311 Income per common share available to common shareholders – basic $ 0.87 $ 0.58 $ 1.92 $ 1.86 Income per common share available to common shareholders – diluted $ 0.87 $ 0.58 $ 1.91 $ 1.85 Average number of shares outstanding, basic 47,515 47,350 47,447 46,822 Average number of shares outstanding, diluted 47,685 47,677 47,619 47,150

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The Company’s investment policy blends the Company’s liquidity needs and interest rate risk management with its desire to increase income and provide funds for expected growth in loans. The investment securities portfolio consists primarily of U.S. government-sponsored mortgage-backed securities and state, county and municipal securities. The Company’s portfolio and investing philosophy concentrate activities in obligations where the credit risk is limited. For the small portion of the Company’s portfolio found to present credit risk, the Company has reviewed the investments and financial performance of the obligors and believes the credit risk to be acceptable. The amortized cost and estimated fair value of investment securities available for sale, along with unrealized gains and losses, are summarized as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30, 2018 State, county and municipal securities $ 151,934 $ 696 $ (881 ) $ 151,749 Corporate debt securities 67,175 502 (559 ) 67,118 Mortgage-backed securities 965,185 470 (21,952 ) 943,703 Total debt securities $ 1,184,294 $ 1,668 $ (23,392 ) $ 1,162,570 December 31, 2017 State, county and municipal securities $ 135,968 $ 1,989 $ (163 ) $ 137,794 Corporate debt securities 46,659 721 (237 ) 47,143 Mortgage-backed securities 630,666 1,762 (6,492 ) 625,936 Total debt securities $ 813,293 $ 4,472 $ (6,892 ) $ 810,873 The amortized cost and estimated fair value of available for sale securities at September 30, 2018 by contractual maturity are summarized in the table below. Expected maturities for mortgage-backed securities may differ from contractual maturities because in certain cases borrowers can prepay obligations without prepayment penalties. Therefore, these securities are not included in the following maturity summary. ( dollars in thousands) Amortized Cost Estimated Fair Value Due in one year or less $ 16,066 $ 16,077 Due from one year to five years 87,492 86,858 Due from five to ten years 86,201 86,565 Due after ten years 29,350 29,367 Mortgage-backed securities 965,185 943,703 $ 1,184,294 $ 1,162,570 Securities with a carrying value of approximately $363.1 million serve as collateral to secure public deposits, securities sold under agreements to repurchase and for other purposes required or permitted by law at September 30, 2018 , compared with $403.3 million at December 31, 2017 . The following table details the gross unrealized losses and estimated fair value of securities aggregated by category and duration of continuous unrealized loss position at September 30, 2018 and December 31, 2017 . Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses September 30, 2018 State, county and municipal securities $ 83,727 $ (688 ) $ 12,067 $ (193 ) $ 95,794 $ (881 ) Corporate debt securities 12,141 (113 ) 17,970 (446 ) 30,111 (559 ) Mortgage-backed securities 583,330 (9,344 ) 267,078 (12,608 ) 850,408 (21,952 ) Total debt securities $ 679,198 $ (10,145 ) $ 297,115 $ (13,247 ) $ 976,313 $ (23,392 ) December 31, 2017 State, county and municipal securities $ 33,976 $ (115 ) $ 4,725 $ (48 ) $ 38,701 $ (163 ) Corporate debt securities 3,465 (35 ) 18,853 (202 ) 22,318 (237 ) Mortgage-backed securities 262,353 (2,401 ) 190,368 (4,091 ) 452,721 (6,492 ) Total debt securities $ 299,794 $ (2,551 ) $ 213,946 $ (4,341 ) $ 513,740 $ (6,892 ) As of September 30, 2018 , the Company’s securities portfolio consisted of 527 securities, 386 of which were in an unrealized loss position. The majority of unrealized losses are related to the Company’s mortgage-backed securities, as discussed below. At September 30, 2018 , the Company held 303 mortgage-backed securities that were in an unrealized loss position, all of which were issued by U.S. government-sponsored entities and agencies. Because the decline in fair value is attributable to changes in interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these mortgage-backed securities and it is likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at September 30, 2018 . At September 30, 2018 , the Company held 68 state, county and municipal securities and 15 corporate debt securities that were in an unrealized loss position. Because the decline in fair value is attributable to changes in interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these securities and it is likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at September 30, 2018 . The Company’s investments in corporate debt include investments in regional and super-regional banks on which the Company prepares regular analysis through review of financial information and credit ratings. Investments in preferred securities are also concentrated in the preferred obligations of regional and super-regional banks through non-pooled investment structures. The Company did not have investments in “pooled” trust preferred securities at September 30, 2018 or December 31, 2017 . Management and the Company’s Asset and Liability Committee (the “ALCO Committee”) evaluate securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market conditions warrant such evaluation. While the majority of the unrealized losses on debt securities relate to changes in interest rates, corporate debt securities have also been affected by reduced levels of liquidity and higher risk premiums. Occasionally, management engages independent third parties to evaluate the Company’s position in certain corporate debt securities to aid management and the ALCO Committee in its determination regarding the status of impairment. The Company believes that each investment poses minimal credit risk and further, that the Company does not intend to sell these investment securities at an unrealized loss position at September 30, 2018 , and it is more likely than not that the Company will not be required to sell these securities prior to recovery or maturity. Therefore, at September 30, 2018 , these investments are not considered impaired on an other-than-temporary basis. At September 30, 2018 and December 31, 2017 , all of the Company’s mortgage-backed securities were obligations of government-sponsored agencies. The following table is a summary of sales activities in the Company’s investment securities available for sale for the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Gross gains on sales of securities $ 390 $ 38 Gross losses on sales of securities (301 ) (1 ) Net realized gains on sales of securities available for sale $ 89 $ 37 Sales proceeds $ 68,727 $ 3,090 Total gain (loss) on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Net realized gains on sales of securities available for sale $ 89 $ 37 Unrealized holding losses on equity securities (127 ) — Total gain (loss) on securities $ (38 ) $ 37

LOANS

LOANS	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
LOANS	LOANS The Bank engages in a full complement of lending activities, including real estate-related loans, agriculture-related loans, commercial and financial loans and consumer installment loans within select markets in Georgia, Alabama, Florida and South Carolina. The Bank purchased residential mortgage loan pools during 2015 and 2016 collateralized by properties located outside our Southeast markets, specifically in California, Washington and Illinois. During the third quarter of 2016, the Bank began purchasing from unrelated third parties consumer installment home improvement loans made to borrowers throughout the United States. As of September 30, 2018 and December 31, 2017 , the net carrying value of these consumer installment home improvement loans was approximately $361.0 million and $273.7 million , respectively, and such loans are reported in the consumer installment loan category. During the fourth quarter of 2016, the Bank purchased a pool of commercial insurance premium finance loans made to borrowers throughout the United States and began to originate, administer and service these types of loans. As of September 30, 2018 and December 31, 2017 , the net carrying value of commercial insurance premium loans was approximately $500.4 million and $482.5 million , respectively, and such loans are reported in the commercial, financial and agricultural loan category. The Bank concentrates the majority of its lending activities in real estate loans. While risk of loss in the Company’s portfolio is primarily tied to the credit quality of the various borrowers, risk of loss may increase due to factors beyond the Company’s control, such as local, regional and/or national economic downturns. General conditions in the real estate market may also impact the relative risk in the real estate portfolio. A substantial portion of the Bank’s loans are secured by real estate in the Bank’s primary market area. In addition, a substantial portion of the OREO is located in those same markets. Accordingly, the ultimate collectability of a substantial portion of the Bank’s loan portfolio and the recovery of a substantial portion of the carrying amount of OREO are susceptible to changes in real estate conditions in the Bank’s primary market area. Commercial, financial and agricultural loans include both secured and unsecured loans for working capital, expansion, crop production, commercial insurance premium finance, and other business purposes. Commercial, financial and agricultural loans also include SBA loans and municipal loans. Short-term working capital loans are secured by non-real estate collateral such as accounts receivable, crops, inventory and equipment. The Bank evaluates the financial strength, cash flow, management, credit history of the borrower and the quality of the collateral securing the loan. The Bank often requires personal guarantees and secondary sources of repayment on commercial, financial and agricultural loans. Real estate loans include construction and development loans, commercial and farmland loans and residential loans. Construction and development loans include loans for the development of residential neighborhoods, one-to-four family home residential construction loans to builders and consumers, and commercial real estate construction loans, primarily for owner-occupied properties. The Company limits its construction lending risk through adherence to established underwriting procedures. Commercial real estate loans include loans secured by owner-occupied commercial buildings for office, storage, retail and warehouse space as well as farmland. They also include non-owner occupied commercial buildings such as leased retail and office space. Commercial real estate loans may be larger in size and may involve a greater degree of risk than one-to-four family residential mortgage loans. Payments on such loans are often dependent on successful operation or management of the properties. The Company’s residential loans represent permanent mortgage financing and are secured by residential properties located within the Bank's market areas, along with warehouse lines of credit secured by residential mortgages. Consumer installment loans include home improvement loans, automobile loans, boat and recreational vehicle financing, and secured and unsecured personal loans. Consumer loans carry greater risks than other loans, as the collateral can consist of rapidly depreciating assets such as automobiles and equipment that may not provide an adequate source of repayment of the loan in the case of default. Loans are stated at unpaid balances, net of unearned income and deferred loan fees. Balances within the major loans receivable categories are presented in the following table, excluding purchased loans: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 1,422,152 $ 1,362,508 Real estate – construction and development 641,830 624,595 Real estate – commercial and farmland 1,804,265 1,535,439 Real estate – residential 1,275,201 1,009,461 Consumer installment 399,858 324,511 $ 5,543,306 $ 4,856,514 Purchased loans are defined as loans that were acquired in bank acquisitions including those that are covered by a loss-sharing agreement with the Federal Deposit Insurance Corporation (the “FDIC”). Purchased loans totaling $ 2.71 billion and $861.6 million at September 30, 2018 and December 31, 2017 , respectively, are not included in the above schedule. Purchased loans are shown below according to major loan type as of the end of the periods shown: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 413,365 $ 74,378 Real estate – construction and development 219,882 65,513 Real estate – commercial and farmland 1,399,174 468,246 Real estate – residential 649,352 250,539 Consumer installment 29,687 2,919 $ 2,711,460 $ 861,595 A rollforward of purchased loans for the nine months ended September 30, 2018 and 2017 is shown below: (dollars in thousands) September 30, September 30, Balance, January 1 $ 861,595 $ 1,069,191 Charge-offs, net of recoveries (1,314 ) (1,761 ) Additions due to acquisitions 2,054,440 — Accretion 8,083 9,023 Transfers to purchased other real estate owned (2,434 ) (4,294 ) Payments received (208,910 ) (155,033 ) Ending balance $ 2,711,460 $ 917,126 The following is a summary of changes in the accretable discounts of purchased loans during the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Balance, January 1 $ 20,192 $ 30,624 Additions due to acquisitions 29,318 — Accretion (8,083 ) (9,023 ) Accretable discounts removed due to charge-offs (16 ) (15 ) Transfers between non-accretable and accretable discounts, net 1,569 923 Ending balance $ 42,980 $ 22,509 Purchased loan pools are defined as groups of residential mortgage loans that were not acquired in bank acquisitions or FDIC-assisted transactions. As of September 30, 2018 , purchased loan pools totaled $274.8 million and consisted of whole-loan residential mortgages on properties outside the Company’s markets, with principal balances totaling $272.3 million and $2.5 million of remaining purchase premium paid at acquisition. As of December 31, 2017 , purchased loan pools totaled $328.2 million with principal balances totaling $324.4 million and $3.8 million of remaining purchase premium paid at acquisition. At September 30, 2018 , purchased loan pools included principal balances of $4.7 million risk-rated grade 7 (Substandard), while all other loans included in the purchased loan pools were performing current loans risk-rated grade 3 (Good Credit). At September 30, 2018 , purchased loan pools included principal balances of $4.7 million on nonaccrual status and had no loans accounted for as troubled debt restructurings. At December 31, 2017 , purchased loan pools included principal balances of $904,000 risk-rated grade 7 (Substandard), while all other loans included in purchased loan pools were performing current risk-rated grade 3 (Good Credit). At December 31, 2017 , purchased loan pools had no loans on nonaccrual status and had one loan accounted for as an accruing troubled debt restructuring with a principal balance of $904,000 . At September 30, 2018 and December 31, 2017 , the Company had allocated $0.8 million and $1.1 million , respectively, of allowance for loan losses for the purchased loan pools. As part of the due diligence process prior to purchasing an individual mortgage pool, a complete re-underwrite of the individual loan files was conducted. The underwriting process included a review of all income, asset, credit and property related documentation that was used to originate the loan. Underwriters utilized the originating lender’s program guidelines, as well as general prudent mortgage lending standards, to assess each individual loan file. Additional research was conducted to assess the real estate market conditions and market expectations in the geographic areas where a collateral concentration existed. As part of this review, an automated valuation model was employed to provide current collateral valuations and to support individual loan-to-value ratios. Additionally, a sample of site inspections was completed to provide further assurance. The results of the due diligence review were evaluated by officers of the Company in order to determine overall conformance to the Bank’s credit and lending policies. Nonaccrual and Past-Due Loans A loan is placed on nonaccrual status when, in management’s judgment, the collection of the interest income appears doubtful. Interest receivable that has been accrued and is subsequently determined to have doubtful collectability is charged against interest income. Interest on loans that are classified as nonaccrual is subsequently applied to principal until the loans are returned to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Past-due loans are loans whose principal or interest is past due 30 days or more. In some cases, where borrowers are experiencing financial difficulties, loans may be restructured to provide terms significantly different from the original contractual terms. The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased loans: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 1,624 $ 1,306 Real estate – construction and development 1,037 554 Real estate – commercial and farmland 3,740 2,665 Real estate – residential 8,966 9,194 Consumer installment 619 483 $ 15,986 $ 14,202 The following table presents an analysis of purchased loans accounted for on a nonaccrual basis: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 922 $ 813 Real estate – construction and development 6,324 3,139 Real estate – commercial and farmland 8,823 5,685 Real estate – residential 11,208 5,743 Consumer installment 487 48 $ 27,764 $ 15,428 The following table presents an analysis of past-due loans, excluding purchased past-due loans as of September 30, 2018 and December 31, 2017 : (dollars in thousands) Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Total Loans Past Due Current Loans Total Loans Loans 90 Days or More Past Due and Still Accruing September 30, 2018 Commercial, financial and agricultural $ 6,085 $ 2,484 $ 3,874 $ 12,443 $ 1,409,709 $ 1,422,152 $ 2,657 Real estate – construction and development 376 129 844 1,349 640,481 641,830 — Real estate – commercial and farmland 2,116 466 1,934 4,516 1,799,749 1,804,265 — Real estate – residential 4,065 2,428 7,635 14,128 1,261,073 1,275,201 — Consumer installment 2,029 823 568 3,420 396,438 399,858 206 Total $ 14,671 $ 6,330 $ 14,855 $ 35,856 $ 5,507,450 $ 5,543,306 $ 2,863 December 31, 2017 Commercial, financial and agricultural $ 8,124 $ 3,285 $ 6,978 $ 18,387 $ 1,344,121 $ 1,362,508 $ 5,991 Real estate – construction and development 810 23 288 1,121 623,474 624,595 — Real estate – commercial and farmland 869 787 1,940 3,596 1,531,843 1,535,439 — Real estate – residential 8,772 2,941 7,041 18,754 990,707 1,009,461 — Consumer installment 1,556 472 329 2,357 322,154 324,511 — Total $ 20,131 $ 7,508 $ 16,576 $ 44,215 $ 4,812,299 $ 4,856,514 $ 5,991 The following table presents an analysis of purchased past-due loans as of September 30, 2018 and December 31, 2017 : (dollars in thousands) Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Total Loans Past Due Current Loans Total Loans Loans 90 Days or More Past Due and Still Accruing September 30, 2018 Commercial, financial and agricultural $ 320 $ 131 $ 693 $ 1,144 $ 412,221 $ 413,365 $ — Real estate – construction and development 398 407 5,280 6,085 213,797 219,882 — Real estate – commercial and farmland 3,953 402 4,435 8,790 1,390,384 1,399,174 — Real estate – residential 8,854 2,932 8,068 19,854 629,498 649,352 — Consumer installment 836 543 231 1,610 28,077 29,687 — Total $ 14,361 $ 4,415 $ 18,707 $ 37,483 $ 2,673,977 $ 2,711,460 $ — December 31, 2017 Commercial, financial and agricultural $ — $ 33 $ 760 $ 793 $ 73,585 $ 74,378 $ — Real estate – construction and development 87 31 2,517 2,635 62,878 65,513 — Real estate – commercial and farmland 1,190 701 2,724 4,615 463,631 468,246 — Real estate – residential 2,722 1,585 2,320 6,627 243,912 250,539 — Consumer installment 57 4 43 104 2,815 2,919 — Total $ 4,056 $ 2,354 $ 8,364 $ 14,774 $ 846,821 $ 861,595 $ — Impaired Loans Loans are considered impaired when, based on current information and events, it is probable the Company will be unable to collect all amounts due in accordance with the original contractual terms of the loan agreements. Impaired loans include loans on nonaccrual status and accruing troubled debt restructurings. When determining if the Company will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement, the Company considers the borrower’s capacity to pay, which includes such factors as the borrower’s current financial statements, an analysis of global cash flow sufficient to pay all debt obligations and an evaluation of secondary sources of repayment, such as guarantor support and collateral value. The Company individually assesses for impairment all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 (including all troubled debt restructurings, whether or not currently classified as such). The tables below include all loans deemed impaired, whether or not individually assessed for impairment. If a loan is deemed impaired, a specific valuation allowance is allocated, if necessary, so that the loan is reported net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. Interest payments on impaired loans are typically applied to principal unless collectability of the principal amount is reasonably assured, in which case interest is recognized on a cash basis. The following is a summary of information pertaining to impaired loans, excluding purchased loans: As of and for the Period Ended (dollars in thousands) September 30, December 31, September 30, Nonaccrual loans $ 15,986 $ 14,202 $ 15,325 Troubled debt restructurings not included above 10,943 13,599 12,452 Total impaired loans $ 26,929 $ 27,801 $ 27,777 Quarter-to-date interest income recognized on impaired loans $ 201 $ 1,010 $ 297 Year-to-date interest income recognized on impaired loans $ 625 $ 1,867 $ 857 Quarter-to-date foregone interest income on impaired loans $ 225 $ 197 $ 233 Year-to-date foregone interest income on impaired loans $ 636 $ 950 $ 753 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of September 30, 2018 , December 31, 2017 and September 30, 2017 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 2,216 $ 966 $ 838 $ 1,804 $ 5 $ 1,791 $ 1,629 Real estate – construction and development 1,444 720 701 1,421 46 1,110 971 Real estate – commercial and farmland 8,911 536 7,021 7,557 1,799 8,186 7,969 Real estate – residential 15,964 5,298 10,226 15,524 782 15,726 15,308 Consumer installment 658 623 — 623 — 571 531 Total $ 29,193 $ 8,143 $ 18,786 $ 26,929 $ 2,632 $ 27,384 $ 26,408 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2017 Commercial, financial and agricultural $ 1,453 $ 734 $ 613 $ 1,347 $ 145 $ 1,900 $ 2,173 Real estate – construction and development 1,467 471 500 971 48 1,065 1,122 Real estate – commercial and farmland 10,646 729 8,873 9,602 1,047 8,910 11,053 Real estate – residential 17,416 4,828 10,565 15,393 1,005 14,294 14,930 Consumer installment 523 488 — 488 — 493 541 Total $ 31,505 $ 7,250 $ 20,551 $ 27,801 $ 2,245 $ 26,662 $ 29,819 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2017 Commercial, financial and agricultural $ 2,924 $ 1,121 $ 1,331 $ 2,452 $ 379 $ 2,478 $ 2,380 Real estate – construction and development 1,655 532 627 1,159 81 1,179 1,160 Real estate – commercial and farmland 11,451 536 9,938 10,474 806 10,669 11,416 Real estate – residential 15,211 4,558 8,636 13,194 1,058 13,683 14,814 Consumer installment 538 498 — 498 — 507 554 Total $ 31,779 $ 7,245 $ 20,532 $ 27,777 $ 2,324 $ 28,516 $ 30,324 The following is a summary of information pertaining to purchased impaired loans: As of and for the Period Ended (dollars in thousands) September 30, December 31, September 30, Nonaccrual loans $ 27,764 $ 15,428 $ 19,049 Troubled debt restructurings not included above 20,363 20,472 20,205 Total impaired loans $ 48,127 $ 35,900 $ 39,254 Quarter-to-date interest income recognized on impaired loans $ 309 $ 379 $ 493 Year-to-date interest income recognized on impaired loans $ 1,285 $ 1,625 $ 1,246 Quarter-to-date foregone interest income on impaired loans $ 506 $ 281 $ 356 Year-to-date foregone interest income on impaired loans $ 1,032 $ 1,239 $ 958 The following table presents an analysis of information pertaining to purchased impaired loans as of September 30, 2018 , December 31, 2017 and September 30, 2017 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 5,499 $ 631 $ 341 $ 972 $ — $ 670 $ 737 Real estate – construction and development 16,066 312 7,033 7,345 255 6,561 5,356 Real estate – commercial and farmland 20,297 3,013 12,319 15,332 872 13,282 12,513 Real estate – residential 27,028 8,393 15,598 23,991 886 22,932 21,217 Consumer installment 537 487 — 487 — 287 165 Total $ 69,427 $ 12,836 $ 35,291 $ 48,127 $ 2,013 $ 43,732 $ 39,988 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2017 Commercial, financial and agricultural $ 4,170 $ 70 $ 744 $ 814 $ 400 $ 1,450 $ 827 Real estate – construction and development 9,060 282 3,875 4,157 1,114 4,218 3,877 Real estate – commercial and farmland 14,596 1,224 11,173 12,397 906 12,840 15,329 Real estate – residential 20,867 6,574 11,910 18,484 821 19,002 20,743 Consumer installment 57 48 — 48 — 68 41 Total $ 48,750 $ 8,198 $ 27,702 $ 35,900 $ 3,241 $ 37,578 $ 40,817 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2017 Commercial, financial and agricultural $ 5,333 $ 345 $ 1,741 $ 2,086 $ 800 $ 1,128 $ 831 Real estate – construction and development 9,268 1,189 3,088 4,277 537 3,885 3,807 Real estate – commercial and farmland 16,492 1,516 11,766 13,282 1,140 13,658 16,063 Real estate – residential 22,462 7,224 12,297 19,521 762 20,088 21,308 Consumer installment 97 88 — 88 — 58 40 Total $ 53,652 $ 10,362 $ 28,892 $ 39,254 $ 3,239 $ 38,817 $ 42,049 Credit Quality Indicators The Company uses a nine category risk grading system to assign a risk grade to each loan in the portfolio. The following is a description of the general characteristics of the grades: Grade 1 – Prime Credit – This grade represents loans to the Company’s most creditworthy borrowers or loans that are secured by cash or cash equivalents. Grade 2 – Strong Credit – This grade includes loans that exhibit one or more characteristics better than that of a Good Credit. Generally, the debt service coverage and borrower’s liquidity is materially better than required by the Company’s loan policy. Grade 3 – Good Credit – This grade is assigned to loans to borrowers who exhibit satisfactory credit histories, contain acceptable loan structures and demonstrate ability to repay. Grade 4 – Satisfactory Credit – This grade includes loans which exhibit all the characteristics of a Good Credit, but warrant more than normal level of banker supervision due to (i) circumstances which elevate the risks of performance (such as start-up operations, untested management, heavy leverage and interim losses); (ii) adverse, extraordinary events that have affected, or could affect, the borrower’s cash flow, financial condition, ability to continue operating profitability or refinancing (such as death of principal, fire and divorce); (iii) loans that require more than the normal servicing requirements (such as any type of construction financing, acquisition and development loans, accounts receivable or inventory loans and floor plan loans); (iv) existing technical exceptions which raise some doubts about the Bank’s perfection in its collateral position or the continued financial capacity of the borrower; or (v) improvements in formerly criticized borrowers, which may warrant banker supervision. Grade 5 – Fair Credit – This grade is assigned to loans that are currently performing and supported by adequate financial information that reflects repayment capacity but exhibits a loan-to-value ratio greater than 110% , based on a documented collateral valuation. Grade 6 – Other Assets Especially Mentioned – This grade includes loans that exhibit potential weaknesses that deserve management’s close attention. If left uncorrected, these weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date. Grade 7 – Substandard – This grade represents loans which are inadequately protected by the current credit worthiness and paying capacity of the borrower or of the collateral pledged, if any. These assets exhibit a well-defined weakness or are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. These weaknesses may be characterized by past due performance, operating losses or questionable collateral values. Grade 8 – Doubtful – This grade includes loans which exhibit all of the characteristics of a substandard loan with the added provision that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable or improbable. Grade 9 – Loss – This grade is assigned to loans which are considered uncollectible and of such little value that their continuance as active assets of the Bank is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing it off. The following table presents the loan portfolio, excluding purchased loans, by risk grade as of September 30, 2018 and December 31, 2017 (in thousands): Risk Commercial, Real Estate - Real Estate - Real Estate - Consumer Total September 30, 2018 1 $ 535,188 $ — $ 4,678 $ 16 $ 10,138 $ 550,020 2 562,396 718 40,624 41,824 50 645,612 3 164,235 66,470 926,228 1,108,484 24,167 2,289,584 4 137,161 562,700 778,578 96,324 364,755 1,939,518 5 8,363 5,043 17,749 8,857 29 40,041 6 9,521 4,018 23,034 4,453 99 41,125 7 5,288 2,881 13,374 15,243 620 37,406 8 — — — — — — 9 — — — — — — Total $ 1,422,152 $ 641,830 $ 1,804,265 $ 1,275,201 $ 399,858 $ 5,543,306 December 31, 2017 1 $ 539,899 $ — $ 5,790 $ 47 $ 9,243 $ 554,979 2 568,557 1,005 68,507 49,742 670 688,481 3 125,740 59,318 966,391 843,178 39,352 2,033,979 4 117,358 552,918 454,506 88,537 274,462 1,487,781 5 330 4,474 6,408 5,781 3 16,996 6 5,236 4,207 15,108 5,339 185 30,075 7 5,381 2,673 18,729 16,837 596 44,216 8 7 — — — — 7 9 — — — — — — Total $ 1,362,508 $ 624,595 $ 1,535,439 $ 1,009,461 $ 324,511 $ 4,856,514 The following table presents the purchased loan portfolio by risk grade as of September 30, 2018 and December 31, 2017 (in thousands): Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total September 30, 2018 1 $ 54,297 $ — $ — $ — $ 543 $ 54,840 2 35,554 — 7,691 89,018 191 132,454 3 80,406 18,141 293,077 70,536 1,147 463,307 4 190,175 184,639 988,802 437,489 26,985 1,828,090 5 38,056 4,424 69,398 21,775 — 133,653 6 11,426 4,033 12,390 7,748 79 35,676 7 3,451 8,645 27,816 22,786 742 63,440 8 — — — — — — 9 — — — — — — Total $ 413,365 $ 219,882 $ 1,399,174 $ 649,352 $ 29,687 $ 2,711,460 December 31, 2017 1 $ 3,358 $ — $ — $ — $ 606 $ 3,964 2 4,541 — 5,047 91,270 240 101,098 3 8,517 13,014 186,187 50,988 1,166 259,872 4 43,085 39,877 230,570 70,837 711 385,080 5 — 2,306 6,081 11,349 — 19,736 6 13,718 4,076 13,637 5,637 53 37,121 7 1,159 6,240 26,724 20,458 143 54,724 8 — — — — — — 9 — — — — — — Total $ 74,378 $ 65,513 $ 468,246 $ 250,539 $ 2,919 $ 861,595 Troubled Debt Restructurings The restructuring of a loan is considered a “troubled debt restructuring” if both (i) the borrower is experiencing financial difficulties and (ii) the Company has granted a concession. Concessions may include interest rate reductions to below market interest rates, principal forgiveness, restructuring amortization schedules and other actions intended to minimize potential losses. The Company has exhibited the greatest success for rehabilitation of the loan by a reduction in the rate alone (maintaining the amortization of the debt) or a combination of a rate reduction and the forbearance of previously past due interest or principal. This has most typically been evidenced in certain commercial real estate loans whereby a disruption in the borrower’s cash flow resulted in an extended past due status, of which the borrower was unable to catch up completely as the cash flow of the property ultimately stabilized at a level lower than its original level. A reduction in rate, coupled with a forbearance of unpaid principal and/or interest, allowed the net cash flows to service the debt under the modified terms. The Company’s policy requires a restructure request to be supported by a current, well-documented credit evaluation of the borrower’s financial condition and a collateral evaluation that is no older than six months from the date of the restructure. Key factors of that evaluation include the documentation of current, recurring cash flows, support provided by the guarantor(s) and the current valuation of the collateral. If the appraisal in the file is older than six months, an evaluation must be made as to the continued reasonableness of the valuation. For certain income-producing properties, current rent rolls and/or other income information can be utilized to support the appraisal valuation, when coupled with documented cap rates within our markets and a physical inspection of the collateral to validate the current condition. The Company’s policy states that in the event a loan has been identified as a troubled debt restructuring, it should be assigned a grade of substandard and placed on nonaccrual status until such time the borrower has demonstrated the ability to service the loan payments based on the restructured terms – generally defined as six months of satisfactory payment history. Missed payments under the original loan terms are not considered under the new structure; however, subsequent missed payments are considered non-performance and are not considered toward the six month required term of satisfactory payment history. The Company’s loan policy states that a nonaccrual loan may be returned to accrual status when (i) none of its principal and interest is due and unpaid, and the Company expects repayment of the remaining contractual principal and interest or (ii) it otherwise becomes well secured and in the process of collection. Restoration to accrual status on any given loan must be supported by a well-documented credit evaluation of the borrower’s financial condition and the prospects for full repayment and approved by the Company’s Chief Credit Officer. In the normal course of business, the Company renews loans with a modification of the interest rate or terms that are not deemed as troubled debt restructurings because the borrower is not experiencing financial difficulty. The Company modified loans in the first nine months of 2018 and 2017 totaling $64.0 million and $36.6 million , respectively, under such parameters. As of September 30, 2018 and December 31, 2017 , the Company had a balance of $12.3 million and $15.6 million , respectively, in troubled debt restructurings, excluding purchased loans. The Company has recorded $0.8 million and $2.8 million in previous charge-offs on such loans at September 30, 2018 and December 31, 2017 , respectively. The Company’s balance in the allowance for loan losses allocated to such troubled debt restructurings was $0.9 million and $1.4 million at September 30, 2018 and December 31, 2017 , respectively. At September 30, 2018 , the Company did not have any commitments to lend additional funds to debtors whose terms have been modified in troubled restructurings. During the nine months ended September 30, 2018 and 2017 , the Company modified loans as troubled debt restructurings, excluding purchased loans, with principal balances of $2.3 million and $0.8 million , respectively, and these modifications did not have a material impact on the Company’s allowance for loan loss. The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the nine months ended September 30, 2018 and 2017 : September 30, 2018 September 30, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 10 $ 302 1 $ 4 Real estate – construction and development 1 3 — — Real estate – commercial and farmland 1 303 2 226 Real estate – residential 12 1,617 10 526 Consumer installment 6 36 6 27 Total 30 $ 2,261 19 $ 783 Troubled debt restructurings, excluding purchased loans, with an outstanding balance of $1.7 million and $1.2 million defaulted during the nine months ended September 30, 2018 and 2017 , respectively, and these defaults did not have a material impact on the Company’s allowance for loan loss. The following table presents for loans, excluding purchased loans, the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2018 and 2017 : September 30, 2018 September 30, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 4 $ 10 4 $ 58 Real estate – construction and development — — 1 25 Real estate – commercial and farmland 2 548 4 200 Real estate – residential 17 1,155 12 878 Consumer installment 6 23 7 25 Total 29 $ 1,736 28 $ 1,186 The following table presents the amount of troubled debt restructurings by loan cla

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	9 Months Ended
	Sep. 30, 2018
Real Estate Owned, Disclosure of Detailed Components [Abstract]
OTHER REAL ESTATE OWNED	OTHER REAL ESTATE OWNED The following is a summary of the activity in OREO during the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 8,464 $ 10,874 Loans transferred to other real estate owned 3,764 4,043 Net gains (losses) on sale and write-downs recorded in statement of income (470 ) (766 ) Sales proceeds (2,321 ) (4,760 ) Other (62 ) — Ending balance $ 9,375 $ 9,391 The following is a summary of the activity in purchased OREO during the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 9,011 $ 12,540 Loans transferred to other real estate owned 2,434 4,294 Acquired in acquisitions 1,888 — Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements — 76 Net gains (losses) on sale and write-downs recorded in statement of income (477 ) 265 Sales proceeds (5,140 ) (7,229 ) Other (24 ) — Ending balance $ 7,692 $ 9,946

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE The Company classifies the sales of securities under agreements to repurchase as short-term borrowings. The amounts received under these agreements are reflected as a liability in the Company’s consolidated balance sheets and the securities underlying these agreements are included in investment securities in the Company’s consolidated balance sheets. At September 30, 2018 and December 31, 2017 , all securities sold under agreements to repurchase mature on a daily basis. The market value of the securities fluctuate on a daily basis due to market conditions. The Company monitors the market value of the securities underlying these agreements on a daily basis and is required to transfer additional securities if the market value of the securities fall below the repurchase agreement price. The Company maintains an unpledged securities portfolio that it believes is sufficient to protect against a decline in the market value of the securities sold under agreements to repurchase. The following is a summary of the Company’s securities sold under agreements to repurchase at September 30, 2018 and December 31, 2017 . (dollars in thousands) September 30, December 31, 2017 Securities sold under agreements to repurchase $ 14,071 $ 30,638 At September 30, 2018 and December 31, 2017 , the investment securities underlying these agreements were comprised of state, county and municipal securities and mortgage-backed securities.

OTHER BORROWINGS

OTHER BORROWINGS	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
OTHER BORROWINGS	OTHER BORROWINGS The Company has, from time to time, utilized certain borrowing arrangements to fund growth in earning assets or provide additional liquidity when appropriate spreads can be realized. At September 30, 2018 and December 31, 2017 , there were $656.8 million and $250.6 million , respectively, in outstanding other borrowings. Other borrowings consist of the following: (dollars in thousands) September 30, December 31, FHLB borrowings: Daily Rate Credit with a variable interest rate (1.59% at December 31, 2017) $ — $ 25,000 Fixed Rate Advance due October 10, 2018; fixed interest rate of 2.13% 250,000 — Fixed Rate Advance due October 17, 2018; fixed interest rate of 2.17% 250,000 — Fixed Rate Hybrid Advance due November 6, 2018; fixed interest rate of 2.727% 5,000 — Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68% 1,500 — Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% 750 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,300 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 900 — Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,885 — Fixed Rate Advance due January 8, 2018; fixed interest rate of 1.39% — 150,000 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,107 and $1,205, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% 73,893 73,795 Other debt: Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25% 28 49 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,575 1,710 Advances under revolving credit agreement with a regional bank due September 26, 2020; secured by subsidiary bank stock; variable interest rate at 90-day LIBOR plus 3.50% (5.82% at September 30, 2018) 70,000 — Total $ 656,831 $ 250,554 The advances from the FHLB are collateralized by a blanket lien on all first mortgage loans and other specific loans in addition to FHLB stock. At September 30, 2018 , $1.50 billion was available for borrowing on lines with the FHLB. At September 30, 2018 , the Company had a revolving credit arrangement with a regional bank with a maximum line amount of $100.0 million . This line of credit is secured by subsidiary bank stock, expires on September 26, 2020, and bears a variable interest rate of 90-day LIBOR plus 3.50% . At September 30, 2018 , there was $30.0 million available for borrowing under the revolving credit arrangement. As of September 30, 2018 , the Bank maintained credit arrangements with various financial institutions to purchase federal funds up to $117.0 million . The Bank also participates in the Federal Reserve discount window borrowings program. At September 30, 2018 , the Company had $1.30 billion of loans pledged at the Federal Reserve discount window and had $859.3 million available for borrowing. Subordinated Notes Payable On March 13, 2017, the Company completed the public offering and sale of $75.0 million in aggregate principal amount of its 5.75% Fixed-To-Floating Rate Subordinated Notes due 2027 (the “subordinated notes”). The subordinated notes were sold to the public at par pursuant to an underwriting agreement and were issued pursuant to an indenture and a supplemental indenture. The subordinated notes will mature on March 15, 2027 and through March 14, 2022 will bear a fixed rate of interest of 5.75% per annum, payable semi-annually in arrears on September 15 and March 15 of each year. Beginning March 15, 2022, the interest rate on the subordinated notes resets quarterly to a floating rate per annum equal to the then-current three-month LIBOR plus 3.616% , payable quarterly in arrears on June 15, September 15, December 15, and March 15 of each year to the maturity date or earlier redemption. On any scheduled interest payment date beginning March 15, 2022, the Company may, at its option, redeem the subordinated notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest. The subordinated notes are unsecured and rank equally with all other unsecured subordinated indebtedness of the Company, including any subordinated indebtedness issued in the future under the indenture governing the subordinated notes. The subordinated notes are subordinated in right of payment to all senior indebtedness of the Company. The subordinated notes are obligations of the Company only and are not guaranteed by any subsidiaries, including the Bank. Additionally, the subordinated notes are structurally subordinated to all existing and future indebtedness and other liabilities of the Company’s subsidiaries, meaning that creditors of the Company’s subsidiaries (including, in the case of the Bank, its depositors) generally will be paid from those subsidiaries’ assets before holders of the subordinated notes have any claim to those assets. For regulatory capital adequacy purposes, the subordinated notes qualify as Tier 2 capital for the Company. If in the future the subordinated notes no longer qualify as Tier 2 capital, the subordinated notes may be redeemed by the Company at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest, subject to prior approval by the Board of Governors of the Federal Reserve System.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Loan Commitments The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. They involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the Company’s balance sheets. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. A summary of the Company’s commitments is as follows: (dollars in thousands) September 30, December 31, Commitments to extend credit $ 1,581,342 $ 1,109,806 Unused home equity lines of credit 112,706 69,788 Financial standby letters of credit 21,862 11,389 Mortgage interest rate lock commitments 113,642 86,149 Mortgage forward contracts with positive fair value 246,601 31,500 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. These commitments, predominantly at variable interest rates, generally have fixed expiration dates of one year or less or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral is required in instances which the Company deems necessary. Other Commitments As of September 30, 2018 , a $75.0 million letter of credit issued by the FHLB was used to guarantee the Bank’s performance related to public fund deposit balances. Contingencies Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2018
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY Hamilton Acquisition On June 29, 2018, the Company issued 6,548,385 shares of its common stock to the shareholders of Hamilton. Such shares had a value of $53.35 per share at the time of issuance, resulting in an increase in shareholders’ equity of $349.4 million . For additional information regarding the Hamilton acquisition, see Note 2. Atlantic Acquisition On May 25, 2018, the Company issued 2,631,520 shares of its common stock to the shareholders of Atlantic. Such shares had a value of $56.15 per share at the time of issuance, resulting in an increase in shareholders’ equity of $147.8 million . For additional information regarding the Atlantic acquisition, see Note 2. USPF Acquisition On January 18, 2017, in exchange for 4.99% of the outstanding shares of common stock of USPF, the Company issued 128,572 unregistered shares of its common stock to a selling shareholder of USPF. A registration statement was filed with the Securities and Exchange Commission on February 13, 2017 to register the resale or other disposition of these shares. The issuance of the 128,572 common shares, valued at $45.45 per share at the time of issuance, resulted in an increase in shareholders’ equity of $5.8 million . On January 3, 2018, in exchange for 25.01% of the outstanding shares of common stock of USPF, the Company issued 114,285 unregistered shares of its common stock and paid $12.5 million in cash to a selling shareholder of USPF. The issuance of the 114,285 common shares, valued at $48.55 per share at the time of issuance, resulted in an increase in shareholders’ equity of $5.5 million . On January 31, 2018, in exchange for the final 70% of the outstanding shares of common stock of USPF, the Company issued 830,301 unregistered shares of its common stock and paid $8.9 million in cash to the selling shareholders of USPF. The issuance of the 830,301 common shares, valued at $53.55 per share at the time of issuance, resulted in an increase in shareholders’ equity of $44.5 million . The selling shareholders of USPF may receive additional cash payments aggregating up to $5.8 million based on the achievement by the Company's premium finance division of certain income targets, between January 1, 2018 and June 30, 2019. On February 16, 2018, a registration statement was filed with the Securities and Exchange Commission to register the resale or other disposition of the combined 944,586 shares issued on January 3, 2018 and January 31, 2018. For additional information regarding the USPF acquisition, see Note 2. 2017 Public Offering On March 6, 2017, the Company completed an underwritten public offering of 2,012,500 shares of the Company’s common stock at a price to the public of $46.50 per share. The Company received net proceeds from the issuance of $88.7 million , after deducting $4.9 million in underwriting discounts and commissions and other issuance costs. In March 2017, the Company made a capital contribution to the Bank in the amount of $110.0 million , using the net proceeds of the March 6, 2017 issuance of common stock as well as a portion of the net proceeds of the March 13, 2017 issuance of the Company’s 5.75% Fixed-To-Floating Rate Subordinated Notes due 2027 discussed in Note 7.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on investment securities available for sale and an interest rate swap derivative designated as a cash flow hedge. The reclassification of gains included in net income is recorded in gain (loss) on securities in the consolidated statement of income and comprehensive income. The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of September 30, 2018 and 2017 : (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2017 $ 292 $ (1,572 ) $ (1,280 ) Reclassification to retained earnings due to change in federal corporate tax rate (53 ) (339 ) (392 ) Adjusted balance, January 1, 2018 239 (1,911 ) (1,672 ) Reclassification for gains included in net income, net of tax — (70 ) (70 ) Current year changes, net of tax 347 (15,181 ) (14,834 ) Balance, September 30, 2018 $ 586 $ (17,162 ) $ (16,576 ) (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2016 $ 176 $ (1,234 ) $ (1,058 ) Reclassification for gains included in net income, net of tax — (24 ) (24 ) Current year changes, net of tax (38 ) 4,361 4,323 Balance, September 30, 2017 $ 138 $ 3,103 $ 3,241

WEIGHTED AVERAGE SHARES OUTSTAN

WEIGHTED AVERAGE SHARES OUTSTANDING	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
WEIGHTED AVERAGE SHARES OUTSTANDING	WEIGHTED AVERAGE SHARES OUTSTANDING Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended Nine Months Ended (share data in thousands) 2018 2017 2018 2017 Average common shares outstanding 47,515 37,225 41,673 36,690 Common share equivalents: Stock options 14 70 14 70 Nonvested restricted share grants 156 258 158 257 Average common shares outstanding, assuming dilution 47,685 37,553 41,845 37,017 For the three and nine -month periods ended September 30, 2018 and 2017 , there were no potential common shares with strike prices that would cause them to be anti-dilutive.

FAIR VALUE MEASURES

FAIR VALUE MEASURES	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURES	FAIR VALUE MEASURES The fair value of an asset or liability is the current amount that would be exchanged between willing parties, other than in a forced liquidation. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various assets and liabilities. In cases where quoted market prices are not available, fair value is based on discounted cash flows or other valuation techniques. These techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the asset or liability. The accounting standard for disclosures about the fair value measures excludes certain financial instruments and all nonfinancial instruments from its disclosure requirements. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. The Company’s loans held for sale are carried at fair value and are comprised of the following: (dollars in thousands) September 30, December 31, Mortgage loans held for sale $ 130,179 $ 190,445 SBA loans held for sale — 6,997 Total loans held for sale $ 130,179 $ 197,442 The Company has elected to record mortgage loans held for sale at fair value in order to eliminate the complexities and inherent difficulties of achieving hedge accounting and to better align reported results with the underlying economic changes in value of the loans and related hedge instruments. This election impacts the timing and recognition of origination fees and costs, as well as servicing value, which are now recognized in earnings at the time of origination. Interest income on mortgage loans held for sale is recorded on an accrual basis in the consolidated statements of income and comprehensive income under the heading interest income – interest and fees on loans. The servicing value is included in the fair value of the interest rate lock commitments (“IRLCs”) with borrowers. The mark to market adjustments related to mortgage loans held for sale and the associated economic hedges are captured in mortgage banking activities. Net gains of $3.3 million and $5.7 million resulting from fair value changes of these mortgage loans were recorded in income during the nine months ended September 30, 2018 and 2017 , respectively. A net gain of $2.7 million and a net loss of $3.4 million resulting from changes in the fair value of the related derivative financial instruments used to hedge exposure to the market-related risks associated with these mortgage loans were recorded in income during the nine months ended September 30, 2018 and 2017 , respectively. The change in fair value of both mortgage loans held for sale and the related derivative financial instruments are recorded in mortgage banking activity in the consolidated statements of income and comprehensive income. The Company’s valuation of mortgage loans held for sale incorporates an assumption for credit risk; however, given the short-term period that the Company holds these loans, valuation adjustments attributable to instrument-specific credit risk is nominal. The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale carried at fair value as of September 30, 2018 and December 31, 2017 : (dollars in thousands) September 30, December 31, Aggregate fair value of mortgage loans held for sale $ 130,179 $ 190,445 Aggregate unpaid principal balance 126,903 185,814 Past-due loans of 90 days or more — — Nonaccrual loans — — The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available for sale, mortgage loans held for sale and derivatives are recorded at fair value on a recurring basis. From time to time, the Company may be required to record at fair value other assets on a nonrecurring basis, such as impaired loans and OREO. Additionally, the Company is required to disclose, but not record, the fair value of other financial instruments. Fair Value Hierarchy The Company groups assets and liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The following methods and assumptions were used by the Company in estimating the fair value of its assets and liabilities recorded at fair value and for estimating the fair value of its financial instruments: Cash and Due From Banks, Federal Funds Sold and Interest-Bearing Deposits in Banks, and Time Deposits in Other Banks: The carrying amount of cash and due from banks, federal funds sold and interest-bearing deposits in banks, and time deposits in other banks approximates fair value. Investment Securities Available for Sale: The fair value of securities available for sale is determined by various valuation methodologies. Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. If quoted market prices are not available, then fair values are estimated by using pricing models, quoted prices of securities with similar characteristics, or discounted cash flows. Level 2 securities include certain U.S. agency bonds, mortgage-backed securities, collateralized mortgage and debt obligations, and municipal securities. The Level 2 fair value pricing is provided by an independent third party and is based upon similar securities in an active market. In certain cases where Level 1 or Level 2 inputs are not available, securities are classified within Level 3 of the hierarchy and may include certain residual municipal securities and other less liquid securities. Other Investments: FHLB stock and Federal Reserve Bank stock are included in other investment securities. Prior to the Company's completion of its acquisition of USPF on January 31, 2018, the minority equity investment in USPF was also included in other investments. These investments do not have readily determinable fair values and are carried at original cost basis. It is not practical to determine the fair value of these investments due to restrictions placed on transferability. These investments are periodically evaluated for impairment based on ultimate recovery of par value or cost basis. Cost basis approximates fair value for these investments. Loans Held for Sale: The Company records loans held for sale at fair value. The fair value of loans held for sale is determined on outstanding commitments from third party investors in the secondary markets and is classified within Level 2 of the valuation hierarchy. Loans: The fair value for loans held for investment is estimated using an exit price methodology. An exit price methodology considers expected cash flows that take into account contractual loan terms, as applicable, prepayment expectations, probability of default, loss severity in the event of default, recovery lag and, in the case of variable rate loans, expectations for future interest rate movements. These cash flows are present valued at a risk adjusted discount rate, which considers the cost of funding, liquidity, servicing costs, and other factors. Because observable quoted prices seldom exist for identical or similar assets carried in loans held for investment, Level 3 inputs are primarily used to determine fair value exit pricing. The fair value of impaired loans is estimated based on discounted contractual cash flows or underlying collateral values, where applicable. A loan is determined to be impaired if the Company believes it is probable that all principal and interest amounts due according to the terms of the note will not be collected as scheduled. The fair value of impaired loans is determined in accordance with ASC 310-10, Accounting by Creditors for Impairment of a Loan , and generally results in a specific reserve established through a charge to the provision for loan losses. Losses on impaired loans are charged to the allowance when management believes the uncollectability of a loan is confirmed. Management has determined that the majority of impaired loans are Level 3 assets due to the extensive use of market appraisals. Other Real Estate Owned: The fair value of OREO is determined using certified appraisals and internal evaluations that value the property at its highest and best uses by applying traditional valuation methods common to the industry. The Company does not hold any OREO for profit purposes and all other real estate is actively marketed for sale. In most cases, management has determined that additional write-downs are required beyond what is calculable from the appraisal to carry the property at levels that would attract buyers. Because this additional write-down is not based on observable inputs, management has determined that OREO should be classified as Level 3. Accrued Interest Receivable/Payable: The carrying amount of accrued interest receivable and accrued interest payable approximates fair value. Deposits: The carrying amount of demand deposits, savings deposits and variable-rate certificates of deposit approximates fair value. The fair value of fixed-rate certificates of deposit is estimated based on discounted contractual cash flows using interest rates currently being offered for certificates of similar maturities. Securities Sold under Agreements to Repurchase and Other Borrowings: The carrying amount of securities sold under agreements to repurchase approximates fair value and is classified as Level 1. The carrying amount of variable rate other borrowings approximates fair value and is classified as Level 1. The fair value of fixed rate other borrowings is estimated based on discounted contractual cash flows using the current incremental borrowing rates for similar borrowing arrangements and is classified as Level 2. Subordinated Deferrable Interest Debentures: The fair value of the Company’s trust preferred securities is based on discounted cash flows using rates for securities with similar terms and remaining maturities and are classified as Level 2. FDIC Loss-Share Payable: Because the FDIC will reimburse the Company for certain acquired loans should the Company experience a loss, an indemnification asset is recorded at fair value at the acquisition date. The indemnification asset is recognized at the same time as the indemnified loans, and measured on the same basis, subject to collectability or contractual limitations. The shared loss agreements on the acquisition date reflect the reimbursements expected to be received from the FDIC, using an appropriate discount rate, which reflects counterparty credit risk and other uncertainties. The shared loss agreements continue to be measured on the same basis as the related indemnified loans, and the loss-share receivable is impacted by changes in estimated cash flows associated with these loans. Pursuant to the clawback provisions of the loss-sharing agreements for the Company’s FDIC-assisted acquisitions, the Company may be required to reimburse the FDIC should actual losses be less than certain thresholds established in each loss-sharing agreement. The amount of the clawback provision for each acquisition is measured and recorded at fair value. The clawback amount, which is payable to the FDIC upon termination of the applicable loss-sharing agreement, is discounted using an appropriate discount rate. Liability for USPF Acquisition Contingent Consideration: As discussed in Note 2, the selling shareholders of USPF may receive additional future cash payments based on the achievement by the Company's premium finance division of certain income targets between January 1, 2018 and June 30, 2019. The carrying value is used as the Level 3 fair value estimate for this liability. Off-Balance-Sheet Instruments: Because commitments to extend credit and standby letters of credit are typically made using variable rates and have short maturities, the carrying value and fair value are immaterial for disclosure. Derivatives: The Company has entered into derivative financial instruments to manage interest rate risk. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of the derivatives. This analysis reflects the contractual terms of the derivative, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. The fair value of the derivatives is determined using the market standard methodology of netting the discounted future fixed cash receipts and the discounted expected variable cash payments. The variable cash payments are based on an expectation of future interest rates (forward curves derived from observable market interest rate curves). The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting any applicable credit enhancements such as collateral postings, thresholds, mutual puts and guarantees. Although the Company has determined that the majority of the inputs used to value its derivative fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself or the counterparty. However, as of September 30, 2018 and December 31, 2017 , the Company has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustment is not significant to the overall valuation of its derivatives. As a result, the Company has determined that its derivative valuation in its entirety is classified in Level 2 of the fair value hierarchy. The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of September 30, 2018 and December 31, 2017 : Recurring Basis Fair Value Measurements September 30, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: State, county and municipal securities $ 151,749 $ — $ 151,749 $ — Corporate debt securities 67,118 — 65,618 1,500 Mortgage-backed securities 943,703 — 943,703 — Loans held for sale 130,179 — 130,179 — Derivative financial instruments 315 — 315 — Mortgage banking derivative instruments 3,668 — 3,668 — Total recurring assets at fair value $ 1,296,732 $ — $ 1,295,232 $ 1,500 Recurring Basis December 31, 2017 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: State, county and municipal securities $ 137,794 $ — $ 137,794 $ — Corporate debt securities 47,143 — 45,643 1,500 Mortgage-backed securities 625,936 — 625,936 — Loans held for sale 197,442 — 197,442 — Mortgage banking derivative instruments 2,888 — 2,888 — Total recurring assets at fair value $ 1,011,203 $ — $ 1,009,703 $ 1,500 Financial liabilities: Derivative financial instruments $ 381 $ — $ 381 $ — Mortgage banking derivative instruments 67 — 67 — Total recurring liabilities at fair value $ 448 $ — $ 448 $ — The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of September 30, 2018 and December 31, 2017 : Nonrecurring Basis Fair Value Measurements (dollars in thousands) Fair Value Level 1 Level 2 Level 3 September 30, 2018 Impaired loans carried at fair value $ 31,182 $ — $ — $ 31,182 Other real estate owned 2,734 — — 2,734 Purchased other real estate owned 7,692 — — 7,692 Total nonrecurring assets at fair value $ 41,608 $ — $ — $ 41,608 December 31, 2017 Impaired loans carried at fair value $ 27,684 $ — $ — $ 27,684 Other real estate owned 323 — — 323 Purchased other real estate owned 9,011 — — 9,011 Total nonrecurring assets at fair value $ 37,018 $ — $ — $ 37,018 The inputs used to determine estimated fair value of impaired loans include market conditions, loan terms, underlying collateral characteristics and discount rates. The inputs used to determine fair value of OREO include market conditions, estimated marketing period or holding period, underlying collateral characteristics and discount rates. For the nine months ended September 30, 2018 and the year ended December 31, 2017 , there was not a change in the methods and significant assumptions used to estimate fair value for assets and liabilities carried at fair value. The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets and liabilities: (dollars in thousands) Fair Value Valuation Technique Unobservable Inputs Range of Discounts Weighted Average Discount September 30, 2018 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 31,182 Third-party appraisals and discounted cash flows Collateral discounts and 10% - 90% 26% Other real estate owned $ 2,734 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 54% 23% Purchased other real estate owned $ 7,692 Third-party appraisals Collateral discounts and estimated 6% - 74% 38% December 31, 2017 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 27,684 Third-party appraisals and discounted cash flows Collateral discounts and 20% - 90% 24% Other real estate owned $ 323 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 15% 15% Purchased other real estate owned $ 9,011 Third-party appraisals Collateral discounts and estimated 10% - 74% 26% The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows. The methods used to estimate the fair value of financial instruments at December 31, 2017 approximated an entry price. In accordance with the adoption of ASU 2016-01, the methods utilized to estimate the fair value of financial instruments at September 30, 2018 represent an approximation of exit price; however, an actual price derived in an active market may differ. Fair Value Measurements September 30, 2018 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 158,453 $ 158,453 $ — $ — $ 158,453 Federal funds sold and interest-bearing deposits in banks 470,804 470,804 — — 470,804 Time deposits in other banks 11,558 — 11,558 — 11,558 Loans, net 8,470,220 — — 8,421,188 8,421,188 Accrued interest receivable 36,846 — 5,498 31,348 36,846 Financial liabilities: Deposits $ 9,181,363 $ — $ 9,175,256 $ — $ 9,175,256 Securities sold under agreements to repurchase 14,071 14,071 — — 14,071 Other borrowings 656,831 — 658,197 — 658,197 Subordinated deferrable interest debentures 88,986 — 85,400 — 85,400 FDIC loss-share payable 18,740 — — 18,901 18,901 Liability for USPF acquisition contingent consideration 2,514 — — 2,514 2,514 Accrued interest payable 4,462 — 4,462 — 4,462 Fair Value Measurements December 31, 2017 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 139,313 $ 139,313 $ — $ — $ 139,313 Federal funds sold and interest-bearing deposits in banks 191,345 191,345 — — 191,345 Loans, net 5,992,880 — — 5,960,963 5,960,963 Accrued interest receivable 26,005 26,005 — — 26,005 Financial liabilities: Deposits $ 6,625,845 $ — $ 6,627,773 $ — $ 6,627,773 Securities sold under agreements to repurchase 30,638 30,638 — — 30,638 Other borrowings 250,554 — 251,759 — 251,759 Subordinated deferrable interest debentures 85,550 — 74,243 — 74,243 FDIC loss-share payable 8,803 — — 9,548 9,548 Accrued interest payable 3,258 3,258 — — 3,258

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company has the following five reportable segments: Banking Division, Retail Mortgage Division, Warehouse Lending Division, SBA Division and Premium Finance Division. The Banking Division derives its revenues from the delivery of full-service financial services, including commercial loans, consumer loans and deposit accounts. The Retail Mortgage Division derives its revenues from the origination, sales and servicing of one-to-four family residential mortgage loans. The Warehouse Lending Division derives its revenues from the origination and servicing of warehouse lines to other businesses that are secured by underlying one-to-four family residential mortgage loans. The SBA Division derives its revenues from the origination, sales and servicing of SBA loans. The Premium Finance Division derives its revenues from the origination and servicing of commercial insurance premium finance loans. The Banking, Retail Mortgage, Warehouse Lending, SBA and Premium Finance Divisions are managed as separate business units because of the different products and services they provide. The Company evaluates performance and allocates resources based on profit or loss from operations. There are no material intersegment sales or transfers. The following tables present selected financial information with respect to the Company’s reportable business segments for the three months ended September 30, 2018 and 2017 : Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 97,282 $ 9,347 $ 4,035 $ 2,090 $ 8,365 $ 121,119 Interest expense 13,241 3,803 1,566 631 2,840 22,081 Net interest income 84,041 5,544 2,469 1,459 5,525 99,038 Provision for loan losses 1,229 122 — 41 703 2,095 Noninterest income 16,524 12,097 503 1,045 2 30,171 Noninterest expense Salaries and employee benefits 26,120 10,061 136 682 1,447 38,446 Equipment and occupancy expenses 7,871 618 2 58 49 8,598 Data processing and telecommunications expenses 7,589 347 30 1 551 8,518 Other expenses 13,461 1,828 69 210 1,223 16,791 Total noninterest expense 55,041 12,854 237 951 3,270 72,353 Income before income tax expense 44,295 4,665 2,735 1,512 1,554 54,761 Income tax expense 11,156 943 574 317 327 13,317 Net income $ 33,139 $ 3,722 $ 2,161 $ 1,195 $ 1,227 $ 41,444 Total assets $ 9,616,931 $ 789,402 $ 297,979 $ 134,172 $ 590,510 $ 11,428,994 Goodwill 440,147 — — — 65,457 505,604 Other intangible assets, net 33,125 — — — 21,604 54,729 Three Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 59,130 $ 5,862 $ 2,022 $ 1,413 $ 7,895 $ 76,322 Interest expense 5,530 1,597 487 432 1,421 9,467 Net interest income 53,600 4,265 1,535 981 6,474 66,855 Provision for loan losses 1,037 262 215 (1 ) 274 1,787 Noninterest income 13,007 12,257 583 1,130 22 26,999 Noninterest expense Salaries and employee benefits 20,554 9,792 129 858 1,250 32,583 Equipment and occupancy expenses 5,384 555 1 54 42 6,036 Data processing and telecommunications expenses 6,357 425 28 9 231 7,050 Other expenses 14,905 1,001 51 63 2,078 18,098 Total noninterest expense 47,200 11,773 209 984 3,601 63,767 Income before income tax expense 18,370 4,487 1,694 1,128 2,621 28,300 Income tax expense 4,850 1,475 580 394 843 8,142 Net income $ 13,520 $ 3,012 $ 1,114 $ 734 $ 1,778 $ 20,158 Total assets $ 6,296,159 $ 531,897 $ 236,024 $ 94,531 $ 491,209 $ 7,649,820 Goodwill 125,532 — — — — 125,532 Other intangible assets, net 14,437 — — — — 14,437 The following tables present selected financial information with respect to the Company’s reportable business segments for the nine months ended September 30, 2018 and 2017 : Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 226,576 $ 24,142 $ 10,428 $ 5,428 $ 24,003 $ 290,577 Interest expense 25,417 8,555 3,778 1,725 7,264 46,739 Net interest income 201,159 15,587 6,650 3,703 16,739 243,838 Provision for loan losses 2,883 585 — 1,025 8,513 13,006 Noninterest income 42,910 37,571 1,635 3,764 2,062 87,942 Noninterest expense Salaries and employee benefits 74,834 28,667 402 2,158 4,250 110,311 Equipment and occupancy expenses 19,032 1,756 2 171 225 21,186 Data processing and telecommunications expenses 19,504 1,119 93 19 1,357 22,092 Other expenses 54,478 5,337 176 736 3,521 64,248 Total noninterest expense 167,848 36,879 673 3,084 9,353 217,837 Income before income tax expense 73,338 15,694 7,612 3,358 935 100,937 Income tax expense 18,114 3,262 1,598 705 (233 ) 23,446 Net income $ 55,224 $ 12,432 $ 6,014 $ 2,653 $ 1,168 $ 77,491 Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 170,036 $ 14,890 $ 4,968 $ 3,884 $ 21,005 $ 214,783 Interest expense 14,510 4,179 1,074 1,111 3,307 24,181 Net interest income 155,526 10,711 3,894 2,773 17,698 190,602 Provision for loan losses 4,510 617 159 98 444 5,828 Noninterest income 38,974 35,823 1,340 4,663 94 80,894 Noninterest expense Salaries and employee benefits 58,757 24,771 403 2,339 3,239 89,509 Equipment and occupancy expenses 16,068 1,684 3 159 145 18,059 Data processing and telecommunications expenses 18,778 1,182 80 12 598 20,650 Other expenses 34,355 3,030 137 533 6,326 44,381 Total noninterest expense 127,958 30,667 623 3,043 10,308 172,599 Income before income tax expense 62,032 15,250 4,452 4,295 7,040 93,069 Income tax expense 17,801 5,337 1,559 1,503 2,471 28,671 Net income $ 44,231 $ 9,913 $ 2,893 $ 2,792 $ 4,569 $ 64,398

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS With the exception of gains/losses on the sale of OREO discussed below, revenue from contracts with customers ("ASC 606 Revenue") is recorded in the service charges on deposit accounts category and the other service charges, commissions and fees category in the Company's consolidated statement of income and comprehensive income as part of noninterest income. Substantially all ASC 606 Revenue is recorded in the Banking Division. The following provides information on these noninterest income categories that contain ASC 606 Revenue for the periods indicated. Three Months Ended Nine Months Ended (dollars in thousands) 2018 2017 2018 2017 Service charges on deposit accounts ASC 606 revenue items Debit card interchange fees $ 4,996 $ 3,938 $ 13,785 $ 12,127 Overdraft fees 4,976 4,572 13,171 13,424 Other service charges on deposit accounts 2,718 2,025 6,575 6,163 Total ASC 606 revenue included in service charges on deposits accounts 12,690 10,535 33,531 31,714 Total service charges on deposit accounts $ 12,690 $ 10,535 $ 33,531 $ 31,714 Other service charges, commissions and fees ASC 606 revenue items ATM fees $ 697 $ 619 $ 1,991 $ 1,948 Total ASC 606 revenue included in other service charges, commission and fees 697 619 1,991 1,948 Other 80 80 202 189 Total other service charges, commission and fees $ 777 $ 699 $ 2,193 $ 2,137 Debit Card Interchange Fees - The Company earns debit card interchange fees from debit cardholder transactions conducted through various payment networks. Interchange fees from debit cardholders transactions represent a percentage of the underlying transaction amount and are recognized daily, concurrently with the transaction processing services provided to the debit cardholder. Overdraft Fees - Overdraft fees are recognized at the point in time that the overdraft occurs. Other Service Charges on Deposit Accounts - Other service charges on deposit accounts include both transaction-based fees and account maintenance fees. Transaction based fees, which include wire transfer fees, stop payment charges, statement rendering, and automated clearing house ("ACH") fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. ATM Fees - Transaction-based ATM usage fees are recognized at the time the transaction is executed as that is the point at which the Company satisfies the performance obligation. Gains/Losses on the Sale of OREO - The net gains and losses on sales of OREO are recorded in credit resolution related expenses in the Company's consolidated statement of income and comprehensive income. The Company records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of OREO to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. The Company does not provide financing for the sale of OREO unless these criteria are met and the OREO can be derecognized. The following provides information on net gains (losses) recognized on the sale of OREO for the periods indicated. Three Months Ended Nine Months Ended (dollars in thousands) 2018 2017 2018 2017 Net gains (losses) recognized on sale of OREO $ (185 ) $ (11 ) $ (414 ) $ 669

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On October 25, 2018, the Company announced that its Board of Directors has authorized the Company to repurchase up to $100.0 million of its outstanding common stock. Repurchases of shares, which are authorized to occur over the next twelve months, will be made in accordance with applicable securities laws and may be made from time to time in the open market or by negotiated transactions. The amount and timing of repurchases will be based on a variety of factors, including share acquisition price, regulatory limitations and other market and economic factors. The program does not require the Company to repurchase any specific number of shares. On October 10, 2018, Hurricane Michael hit the Gulf Coast of the Florida Panhandle as a high-end Category 4 hurricane with sustained winds exceeding 150 mph as it made landfall near Mexico Beach, Florida. In Florida, Mexico Beach, Panama City and Lynn Haven suffered significant damage due to the extreme winds and storm surge, causing heavy damage to homes and buildings, as well as knocking down trees and power lines. On October 11, 2018 , the following five Florida counties were declared major disaster counties by the President of the United States: Bay, Franklin, Gulf, Taylor and Wakulla. The storm weakened as it began to take a northeastward trajectory across the inner Southeastern United States. However, Hurricane Michael reached the Georgia state border as a Category 3 hurricane. Agriculture across Georgia suffered significant losses, especially cotton and pecan crops. Management continues to evaluate the financial impact of Hurricane Michael to be recorded in the fourth quarter of 2018. This assessment includes the increased credit risk stemming from loans secured by real estate, agricultural loans, consumer installment home improvement loans, as well as the general economic impact to the impacted areas. The assessment also includes damage to bank branch locations and equipment not expected to be covered by insurance, business interruption to certain bank branch locations due to loss of power or network connectivity, employee assistance, refund of overdraft fees and ATM fees and other community outreach programs. Although management’s assessment was not finalized at the time of this filing, the total financial impact of Hurricane Michael expected to be recorded in the fourth quarter of 2018 is currently projected on a pre-tax basis to be in the range of $1.5 million to $2.3 million .

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Moultrie, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At September 30, 2018 , the Bank operated 125 branches in select markets in Georgia, Alabama, Florida and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market.
Basis of Presentation and Accounting Estimates	Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments (consisting of normal recurring accruals) which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the period ended September 30, 2018 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto and the report of our registered independent public accounting firm included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 .
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks and federal funds sold. The Bank is required to maintain reserve balances in cash or on deposit with the Federal Reserve Bank of Atlanta.
Intangible Assets	Intangible Assets Intangible assets include core deposit premiums acquired in connection with business combinations and are based on the established value of acquired customer deposits. The core deposit premium is initially recognized based on a valuation performed as of the consummation date and is amortized over an estimated useful life of seven to ten years . Intangible assets also include insurance agent relationships, trade name and non-compete agreement intangible assets acquired in the acquisition of US Premium Finance Holding Company. These agent relationship, trade name and non-compete agreement intangible assets were initially recognized based on a valuation performed as of the consummation date and are amortized over estimated useful lives ranging from three to eight years .
Reclassifications	Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations.
Accounting Standards Adopted and Pending Adoption	Accounting Standards Adopted in 2018 ASU 2018-02 - Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02"). Issued in February 2018, ASU 2018-02 seeks to help entities reclassify certain stranded income tax effects in accumulated other comprehensive income resulting from the Tax Cuts and Jobs Act of 2017 (the "Tax Reform Act"), enacted on December 22, 2017. ASU 2018-02 was issued in response to concerns regarding current accounting guidance that requires deferred tax assets and deferred tax liabilities to be adjusted for the effect of a change in tax laws or rates with the effect included in income from continuing operations in the reporting period that includes the enactment date, even in situations in which the related income tax effects of items in accumulated other comprehensive income were originally recognized in other comprehensive income, rather than net income, and as a result the stranded tax effects would not reflect the appropriate tax rate. The amendments of ASU 2018-02 allow an entity to make a reclassification from accumulated other comprehensive income to retained earnings for the stranded tax effects, which is the difference between the historical corporate income tax rate of 35.0% and the newly enacted corporate income tax rate of 21.0%. ASU 2018-02 is effective for fiscal years, and interim periods within those years, beginning after December 31, 2018; however, public business entities are allowed to early adopt the amendments of ASU 2018-02 in any interim period for which the financial statements have not yet been issued. The amendments of ASU 2018-02 may be applied either at the beginning of the period (annual or interim) of adoption or retrospectively to each of the period(s) in which the effect of the change in the U.S. federal corporate tax rate in the Tax Reform Act is recognized. As a result of the remeasurement of the Company's deferred tax assets and deferred tax liabilities following the enactment of the Tax Reform Act, accumulated other comprehensive loss included $392,000 of stranded tax effects at December 31, 2017. The Company early adopted ASU 2018-02 during the first quarter of 2018 and made an election to reclassify the stranded tax effects from accumulated other comprehensive loss to retained earnings at the beginning of the period of adoption. The reclassification of the stranded tax effects resulted in an increase of $392,000 in accumulated other comprehensive loss and a corresponding increase of $392,000 in retained earnings. ASU 2017-12 – Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities ("ASU 2017-12"). The purposes of ASU 2017-12 are to (1) improve the transparency and understandability of information conveyed in financial statements about an entity’s risk management activities by better aligning the entity’s financial reporting for hedging relationships with the economic objectives of those risk management activities and (2) reduce the complexity of and simplify the application of hedge accounting by preparers. ASU 2017-12 is effective for interim and annual reporting periods beginning after December 15, 2018 with early adoption in an interim period permitted. ASU 2017-12 requires a modified retrospective transition method in which the Company will recognize the cumulative effect of the change on the opening balance of each affected component of equity in the statement of financial position as of the beginning of the fiscal year of adoption. During the first quarter of 2018, the Company early adopted the provisions of ASU 2017-12, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2017-09 – Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting (“ASU 2017-09”). ASU 2017-09 clarifies when changes to the terms of a share-based award must be accounted for as a modification. Companies must apply the modification accounting guidance if any of the following change: the share-based award’s fair value, vesting provisions or classification as an equity instrument or a liability instrument. The new guidance should reduce diversity in practice and result in fewer changes to the terms of share-based awards being accounted for as modifications, as the guidance will allow companies to make certain non-substantive changes to share-based awards without accounting for them as modifications. ASU 2017-09 is effective for interim and annual reporting periods beginning after December 15, 2017 with early adoption permitted. During the first quarter of 2018, the Company adopted the provisions of ASU 2017-09, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2017-01 – Business Combinations (Topic 805): Clarifying the Definition of a Business (“ASU 2017-01”). ASU 2017-01 provides a framework to use in determining when a set of assets and activities is a business. The standard provides more consistency in applying the business combination guidance, reduces the costs of application, and makes the definition of a business more operable. ASU 2017-01 is effective for interim and annual periods within those annual periods beginning after December 15, 2017. During the first quarter of 2018, the Company adopted the provisions of ASU 2017-01, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2016-01 – Financial Instruments - Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016-01"). ASU 2016-01 (1) requires equity investments that do not result in consolidation and are not accounted for under the equity method to be measured at fair value with changes recognized through net income; (2) simplifies the impairment assessment of equity investments without readily determinable fair values by allowing a qualitative assessment similar to those performed on long-lived assets, goodwill or intangibles to be utilized at each reporting period; (3) eliminates the use of the entry price method requiring all preparers to utilize the exit price notion consistent with Topic 820, Fair Value Measurement in disclosing the fair value of financial instruments measured at amortized cost; (4) requires separate disclosure within other comprehensive income of changes in the fair value of liabilities due to instrument-specific credit risk when the fair value option has been elected; and (5) requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or in the accompanying notes to the financial statements. ASU 2016-01 is effective for annual reporting periods beginning after December 15, 2017, and interim periods. During the first quarter of 2018, the Company adopted ASU 2016-01. Other than changing from the entry price method to an exit price notion in disclosing fair value of financial instruments at amortized cost, the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2014-09 – Revenue from Contracts with Customers (“ASU 2014-09”). On January 1, 2018, the Company adopted ASU 2014-09 and all subsequent amendments to the ASU (collectively "ASC 606") which (1) creates a single framework for recognizing revenue from contracts with customers that fall within its scope and (2) revises when it is appropriate to recognize a gain (loss) from the transfer of nonfinancial assets, such as other real estate owned ("OREO"). The majority of the Company's revenues come from interest income and other sources, including loans, leases, investment securities and derivative financial instruments, that are outside the scope of ASC 606. With the exception of gains/losses on the sale of OREO, the Company's services that fall within the scope of ASC 606 are presented within noninterest income and are recognized as revenue as the Company satisfies its obligations to the customer. Services within the scope of ASC 606 reported in noninterest income include service charges on deposit accounts, debit card interchange fees, and ATM fees. The net of gains and losses on the sale of OREO are recorded in credit resolution related expenses in the Company's consolidated statement of income and comprehensive income. The adoption of ASC 606 did not change the timing or amount of revenue recognized for in-scope revenue streams. Accordingly, no cumulative effect adjustment was recorded under the modified retrospective transition method. See Note 14 for further discussion on the Company's accounting policies for revenue sources within the scope of ASC 606. Accounting Standards Pending Adoption ASU 2018-15 – Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs incurred in a Cloud Computing Arrangement That Is a Service Contract ("ASU 2018-15"). ASU 2018-15 requires that application development stage implementation costs incurred in a Cloud Computing Arrangement ("CCA") that are service contracts be capitalized and amortized over the term of the hosting arrangement including renewal option terms if the customer entity is reasonably certain to exercise the option. Costs incurred in the preliminary project and post-implementation stages are expensed as incurred. Training costs and certain data conversion costs also cannot be capitalized for a CCA that is a service contract. Amortization expense of capitalized implementation costs will be presented in the same income statement caption as the CCA fees. Similarly, capitalized implementation costs will be presented in the same balance sheet caption as any prepaid CCA fees and cash flows from capitalized implementation costs will be classified in the statement of cash flows in the same manner as payments made for the CCA fees. The requirements of ASU 2018-15 should be applied either retrospectively or prospectively to all implementation costs incurred after the adoption date. ASU 2018-15 is effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact this ASU will have on the Company’s consolidated balance sheet, consolidated statement of income and comprehensive income, consolidated statement of stockholders’ equity and consolidated statement of cash flows, but it is not expected to have a material impact. ASU 2018-13 – Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement ("ASU 2018-13). ASU 2018-13 changes fair value measurement disclosure requirements by removing certain requirements, modifying certain requirements and adding certain new requirements. Disclosure requirements removed include the following: transfers between Level 1 and Level 2 of the fair value hierarchy; the policy for determining when transfers between any of the three levels have occurred; the valuation processes for Level 3 measurements; and the changes in unrealized gains or losses presented in earnings for Level 3 instruments held at end of the reporting period. Disclosure requirements that have been modified include the following: for investments in certain entities that calculate net asset value, an entity is required to disclose the timing of liquidation of an investee's assets and the date when restrictions from redemption might lapse only if the investee has communicated the timing to the entity or announced the timing publicly; and clarification that the Level 3 measurement uncertainty disclosure should communicate information about the uncertainty at the balance sheet date. New disclosure requirements include the following: the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 instruments held at the end of the reporting period; and the range and weighted average of significant unobservable inputs used for Level 3 measurements or disclosure of other quantitative information in place of the weighted average to the extent that it would be a more reasonable and rational method to reflect the distribution of unobservable inputs. ASU 2018-13 is effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact this standard will have on the Company’s fair value measurement disclosures, but it is not expected to have a material impact. ASU 2017-04 – Intangibles: Goodwill and Other: Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). ASU 2017-04 eliminates Step 2 from the goodwill impairment test to simplify the subsequent measurement of goodwill. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, the income tax effects of tax deductible goodwill on the carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. ASU 2017-04 also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The standard must be adopted using a prospective basis and the nature and reason for the change in accounting principle should be disclosed upon transition. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in reporting periods beginning after December 15, 2019. Early adoption is permitted on testing dates after January 1, 2017. The Company is currently evaluating the impact this ASU will have on the Company’s results of operations, financial position and disclosures, but it is not expected to have a material impact. ASU 2016-13 – Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current incurred loss approach with an expected loss model, referred to as the current expected credit loss (“CECL”) model. The new standard will apply to financial assets subject to credit losses and measured at amortized cost and certain off-balance-sheet credit exposures, which include, but are not limited to, loans, leases, held-to-maturity securities, loan commitments and financial guarantees. ASU 2016-13 simplifies the accounting for purchased credit-impaired debt securities and loans and expands the disclosure requirements regarding an entity’s assumptions, models and methods for estimating the allowance for loan and lease losses. In addition, entities will need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. ASU 2016-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. Upon adoption, ASU 2016-13 provides for a modified retrospective transition by means of a cumulative effect adjustment to equity as of the beginning of the period in which the guidance is effective. While the Company is currently evaluating the impact this ASU will have on the results of operations, financial position and disclosures, the Company expects to recognize a one-time cumulative effect adjustment to equity and the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective. The Company has established a steering committee which includes the appropriate members of management to evaluate the impact this ASU will have on Company’s financial position, results of operations and financial statement disclosures and determine the most appropriate method of implementing the amendments in this ASU as well as any resources needed to implement the amendments. This committee has engaged the software vendor of choice for implementation, established an implementation time-line, begun working with the software vendor in sourcing and testing required data feeds, conducts regular meetings to monitor the project's status, and continues to stay current on implementation issues and concerns. ASU 2016-02 – Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 amends the existing standards for lease accounting effectively requiring most leases be carried on the balance sheets of the related lessees by requiring them to recognize a right-of-use asset and a corresponding lease liability. ASU 2016-02 includes qualitative and quantitative disclosure requirements intended to provide greater insight into the nature of an entity’s leasing activities. The standard must be adopted using a modified retrospective transition with a cumulative effect adjustment to equity as of the beginning of the period in which it is adopted. ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, and interim periods within those annual periods with early adoption permitted. The Company has several leased facilities, which are currently treated as operating leases, and are not currently shown on the Company’s consolidated balance sheet. After ASU 2016-02 is implemented, the Company expects to begin reporting these lease agreements on the balance sheet as a right-of-use asset and a corresponding liability. The Company is currently evaluating the impact this ASU will have on the Company’s consolidated statement of income and comprehensive income, consolidated statement of stockholders’ equity and consolidated statement of cash flows, but it is not expected to have a material impact. A software vendor has been selected by the Company for assistance in the Company's implementation of ASU 2016-02.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table presents the assets acquired and liabilities assumed of USPF as of January 31, 2018, and their fair value estimates. (dollars in thousands) As Recorded by USPF Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Intangible asset - insurance agent relationships $ — $ 20,000 (a) $ 2,351 (e) $ 22,351 Intangible asset - US Premium Finance trade name — 1,136 (b) (42 ) (f) 1,094 Intangible asset - non-compete agreement — 178 (c) (16 ) (g) 162 Total assets $ — $ 21,314 $ 2,293 $ 23,607 Liabilities Deferred tax liability $ — $ 5,492 (d) 591 (h) $ 6,083 Total liabilities — 5,492 591 6,083 Net identifiable assets acquired over liabilities assumed — 15,822 1,702 17,524 Goodwill — 67,159 (1,702 ) 65,457 Net assets acquired over liabilities assumed $ — $ 82,981 $ — $ 82,981 Consideration: Ameris Bancorp common shares issued 1,073,158 Price per share of the Company's common stock (weighted average) $ 52.047 Company common stock issued $ 55,855 Cash exchanged for shares $ 21,421 Present value of contingent earn-out consideration expected to be paid $ 5,705 Fair value of total consideration transferred $ 82,981 ____________________________________________________________ Explanation of fair value adjustments (a) Adjustment reflects the recording of the fair value of the insurance agent relationships intangible. (b) Adjustment reflect the recording of the fair value of the trade name intangible. (c) Adjustment reflects the recording of the fair value of the non-compete agreement intangible. (d) Adjustment reflects the deferred taxes on the differences in the carrying values of acquired intangible assets for financial reporting purposes and their basis for federal income tax purposes. (e) Adjustment reflects additional fair value adjustment for the insurance agent relationships intangible. (f) Adjustment reflects additional fair value adjustment for the trade name intangible. (g) Adjustment reflects additional fair value adjustment for the non-compete agreement intangible. (h) Adjustment reflects additional recording of deferred taxes on the differences in the carrying values of acquired intangible assets for financial reporting purposes and their basis for federal income tax purposes. The following table presents the assets acquired and liabilities assumed of Hamilton as of June 29, 2018, and their fair value estimates. The Company continues its evaluation of the facts and circumstances available as of June 29, 2018, to assign fair values to assets acquired and liabilities assumed which could result in further adjustments to the fair values presented below. Because final external valuations were not complete as of September 30, 2018 , management continues to evaluate fair value adjustments related to loans, premises, intangibles, interest-bearing deposits, other borrowings, subordinated deferrable interest debentures and deferred tax assets . (dollars in thousands) As Recorded by Hamilton Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Cash and due from banks $ 14,405 $ — $ (478 ) (j) $ 13,927 Federal funds sold and interest-bearing deposits in banks 102,156 — — 102,156 Time deposits in other banks 11,558 — — 11,558 Investment securities 288,206 (2,376 ) (a) — 285,830 Other investments 2,094 — — 2,094 Loans 1,314,264 (15,528 ) (b) — 1,298,736 Less allowance for loan losses (11,183 ) 11,183 (c) — — Loans, net 1,303,081 (4,345 ) — 1,298,736 Other real estate owned 847 — — 847 Premises and equipment 27,483 — — 27,483 Other intangible assets, net 18,755 (2,755 ) (d) — 16,000 Cash value of bank owned life insurance 4,454 — — 4,454 Deferred income taxes, net 12,445 (6,308 ) (e) — 6,137 Other assets 13,053 — (43 ) (k) 13,010 Total assets $ 1,798,537 $ (15,784 ) $ (521 ) $ 1,782,232 Liabilities Deposits: Noninterest-bearing $ 381,039 $ — — $ 381,039 Interest-bearing 1,201,324 (1,896 ) (f) — 1,199,428 Total deposits 1,582,363 (1,896 ) — 1,580,467 Other borrowings 10,687 (66 ) (g) — 10,621 Subordinated deferrable interest debentures 3,093 (658 ) (h) — 2,435 Other liabilities 10,460 2,391 (i) — 12,851 Total liabilities 1,606,603 (229 ) — 1,606,374 Net identifiable assets acquired over (under) liabilities assumed 191,934 (15,555 ) (521 ) 175,858 Goodwill — 220,713 564 221,277 Net assets acquired over liabilities assumed $ 191,934 $ 205,158 $ 43 $ 397,135 Consideration: Ameris Bancorp common shares issued 6,548,385 Price per share of the Company's common stock $ 53.35 Company common stock issued $ 349,356 Cash exchanged for shares $ 47,779 Fair value of total consideration transferred $ 397,135 ____________________________________________________________ Explanation of fair value adjustments (a) Adjustment reflects the fair value adjustments of the portfolio of investment securities as of the acquisition date. (b) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio, net of the reversal of Hamilton's unamortized accounting adjustments from their prior acquisitions, loan premiums, loan discounts, deferred loan origination costs and deferred loan origination fees. (c) Adjustment reflects the elimination of Hamilton's allowance for loan losses. (d) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts, net of reversal of Hamilton's remaining intangible assets from its past acquisitions. (e) Adjustment reflects the deferred taxes on the differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. (f) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired deposits. (g) Adjustment reflects the reversal of Hamilton's unamortized accounting adjustments for other borrowings from its past acquisitions. (h) Adjustment reflects the fair value adjustment to the subordinated deferrable interest debenture at the acquisition date. (i) Adjustment reflects the fair value adjustment to the FDIC loss-share clawback liability included in other liabilities. (j) Subsequent to acquisition, cash and due from banks were adjusted for Hamilton reconciling items. (k) Adjustment reflects the fair value adjustment to other assets. The following table presents the assets acquired and liabilities assumed of Atlantic as of May 25, 2018, and their fair value estimates. The Company continues its evaluation of the facts and circumstances available as of May 25, 2018, to assign fair values to assets acquired and liabilities assumed which could result in further adjustments to the fair values presented below. Because final external valuations were not complete as of September 30, 2018 , management continues to evaluate fair value adjustments related to loans, intangibles, interest-bearing deposits and deferred tax assets. (dollars in thousands) As Recorded by Atlantic Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Cash and due from banks $ 3,990 $ — $ — $ 3,990 Federal funds sold and interest-bearing deposits in banks 22,149 — — 22,149 Investment securities 35,186 (60 ) (a) — 35,126 Other investments 9,576 — — 9,576 Loans held for sale 358 — — 358 Loans 777,605 (19,423 ) (b) (2,478 ) (k) 755,704 Less allowance for loan losses (8,573 ) 8,573 (c) — — Loans, net 769,032 (10,850 ) (2,478 ) 755,704 Other real estate owned 1,837 (796 ) (d) — 1,041 Premises and equipment 12,591 (1,695 ) (e) — 10,896 Other intangible assets, net — 5,937 (f) 1,551 (l) 7,488 Cash value of bank owned life insurance 18,182 — — 18,182 Deferred income taxes, net 5,782 709 (g) (26 ) (m) 6,465 Other assets 3,604 (634 ) (h) — 2,970 Total assets $ 882,287 $ (7,389 ) $ (953 ) $ 873,945 Liabilities Deposits: Noninterest-bearing $ 69,761 $ — — $ 69,761 Interest-bearing 514,935 (554 ) (i) 1,025 (n) 515,406 Total deposits 584,696 (554 ) 1,025 585,167 Other borrowings 204,475 — — 204,475 Other liabilities 8,367 (13 ) (j) — 8,354 Total liabilities 797,538 (567 ) 1,025 797,996 Net identifiable assets acquired over (under) liabilities assumed 84,749 (6,822 ) (1,978 ) 75,949 Goodwill — 91,360 1,978 93,338 Net assets acquired over liabilities assumed $ 84,749 $ 84,538 $ — $ 169,287 Consideration: Ameris Bancorp common shares issued 2,631,520 Price per share of the Company's common stock $ 56.15 Company common stock issued $ 147,760 Cash exchanged for shares $ 21,527 Fair value of total consideration transferred $ 169,287 ____________________________________________________________ Explanation of fair value adjustments (a) Adjustment reflects the fair value adjustments of the portfolio of investment securities as of the acquisition date. (b) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio, net of the reversal of Atlantic's unamortized accounting adjustments from loan premiums, loan discounts, deferred loan origination costs and deferred loan origination fees. (c) Adjustment reflects the elimination of Atlantic's allowance for loan losses. (d) Adjustment reflects the fair value adjustment based on the Company's evaluation of the acquired OREO portfolio. (e) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired premises and equipment. (f) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts. (g) Adjustment reflects the deferred taxes on the differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. (h) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired other assets. (i) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired deposits. (j) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired other liabilities. (k) Adjustment reflects additional recording of fair value adjustments of the acquired loan portfolio. (l) Adjustment reflects additional recording of fair value adjustments to the core deposit intangible on the acquired core deposit accounts. (m) Adjustment reflects additional recording of deferred taxes on the differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. (n) Adjustment reflects additional fair value adjustments on the acquired deposits.
Business Acquisition, Purchased Credit-Impaired Loans Acquired	The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 21,223 Non-accretable difference (1,614 ) Cash flows expected to be collected 19,609 Accretable yield (794 ) Total purchased credit-impaired loans acquired $ 18,815 The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 16,077 Non-accretable difference (4,115 ) Cash flows expected to be collected 11,962 Accretable yield (1,199 ) Total purchased credit-impaired loans acquired $ 10,763
Business Acquisition, Acquired Loans	The following table presents the acquired loan data for the Atlantic acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 10,763 $ 16,077 $ 4,115 Acquired receivables not subject to ASC 310-30 $ 744,941 $ 1,041,768 $ — The following table presents the acquired loan data for the Hamilton acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 18,815 $ 21,223 $ 1,614 Acquired receivables not subject to ASC 310-30 $ 1,279,921 $ 1,441,534 $ —
Business Acquisition, Pro Forma Information	The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisitions had occurred on January 1, 2017, unadjusted for potential cost savings. Three Months Ended Nine Months Ended (dollars in thousands, except per share data; shares in thousands) 2018 2017 2018 2017 Net interest income and noninterest income $ 129,209 $ 121,864 $ 384,861 $ 355,813 Net income $ 41,444 $ 27,668 $ 90,950 $ 87,311 Net income available to common shareholders $ 41,444 $ 27,668 $ 90,950 $ 87,311 Income per common share available to common shareholders – basic $ 0.87 $ 0.58 $ 1.92 $ 1.86 Income per common share available to common shareholders – diluted $ 0.87 $ 0.58 $ 1.91 $ 1.85 Average number of shares outstanding, basic 47,515 47,350 47,447 46,822 Average number of shares outstanding, diluted 47,685 47,677 47,619 47,150

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale	The amortized cost and estimated fair value of investment securities available for sale, along with unrealized gains and losses, are summarized as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30, 2018 State, county and municipal securities $ 151,934 $ 696 $ (881 ) $ 151,749 Corporate debt securities 67,175 502 (559 ) 67,118 Mortgage-backed securities 965,185 470 (21,952 ) 943,703 Total debt securities $ 1,184,294 $ 1,668 $ (23,392 ) $ 1,162,570 December 31, 2017 State, county and municipal securities $ 135,968 $ 1,989 $ (163 ) $ 137,794 Corporate debt securities 46,659 721 (237 ) 47,143 Mortgage-backed securities 630,666 1,762 (6,492 ) 625,936 Total debt securities $ 813,293 $ 4,472 $ (6,892 ) $ 810,873
Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity	The amortized cost and estimated fair value of available for sale securities at September 30, 2018 by contractual maturity are summarized in the table below. Expected maturities for mortgage-backed securities may differ from contractual maturities because in certain cases borrowers can prepay obligations without prepayment penalties. Therefore, these securities are not included in the following maturity summary. ( dollars in thousands) Amortized Cost Estimated Fair Value Due in one year or less $ 16,066 $ 16,077 Due from one year to five years 87,492 86,858 Due from five to ten years 86,201 86,565 Due after ten years 29,350 29,367 Mortgage-backed securities 965,185 943,703 $ 1,184,294 $ 1,162,570
Schedule of Gross Unrealized Losses and Fair Value of Securities	The following table details the gross unrealized losses and estimated fair value of securities aggregated by category and duration of continuous unrealized loss position at September 30, 2018 and December 31, 2017 . Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses September 30, 2018 State, county and municipal securities $ 83,727 $ (688 ) $ 12,067 $ (193 ) $ 95,794 $ (881 ) Corporate debt securities 12,141 (113 ) 17,970 (446 ) 30,111 (559 ) Mortgage-backed securities 583,330 (9,344 ) 267,078 (12,608 ) 850,408 (21,952 ) Total debt securities $ 679,198 $ (10,145 ) $ 297,115 $ (13,247 ) $ 976,313 $ (23,392 ) December 31, 2017 State, county and municipal securities $ 33,976 $ (115 ) $ 4,725 $ (48 ) $ 38,701 $ (163 ) Corporate debt securities 3,465 (35 ) 18,853 (202 ) 22,318 (237 ) Mortgage-backed securities 262,353 (2,401 ) 190,368 (4,091 ) 452,721 (6,492 ) Total debt securities $ 299,794 $ (2,551 ) $ 213,946 $ (4,341 ) $ 513,740 $ (6,892 )
Gross Realized Gains And Losses On Sales Of Available For Sale Securities	The following table is a summary of sales activities in the Company’s investment securities available for sale for the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Gross gains on sales of securities $ 390 $ 38 Gross losses on sales of securities (301 ) (1 ) Net realized gains on sales of securities available for sale $ 89 $ 37 Sales proceeds $ 68,727 $ 3,090
Gain (Loss) on Investments	Total gain (loss) on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Net realized gains on sales of securities available for sale $ 89 $ 37 Unrealized holding losses on equity securities (127 ) — Total gain (loss) on securities $ (38 ) $ 37

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Schedule of Accounts Notes Loans and Financial Receivables	Loans are stated at unpaid balances, net of unearned income and deferred loan fees. Balances within the major loans receivable categories are presented in the following table, excluding purchased loans: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 1,422,152 $ 1,362,508 Real estate – construction and development 641,830 624,595 Real estate – commercial and farmland 1,804,265 1,535,439 Real estate – residential 1,275,201 1,009,461 Consumer installment 399,858 324,511 $ 5,543,306 $ 4,856,514
Summary of Purchased Loans And Major Loan Categories	Purchased loans are shown below according to major loan type as of the end of the periods shown: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 413,365 $ 74,378 Real estate – construction and development 219,882 65,513 Real estate – commercial and farmland 1,399,174 468,246 Real estate – residential 649,352 250,539 Consumer installment 29,687 2,919 $ 2,711,460 $ 861,595
Rollforward of Acquired Loans	A rollforward of purchased loans for the nine months ended September 30, 2018 and 2017 is shown below: (dollars in thousands) September 30, September 30, Balance, January 1 $ 861,595 $ 1,069,191 Charge-offs, net of recoveries (1,314 ) (1,761 ) Additions due to acquisitions 2,054,440 — Accretion 8,083 9,023 Transfers to purchased other real estate owned (2,434 ) (4,294 ) Payments received (208,910 ) (155,033 ) Ending balance $ 2,711,460 $ 917,126
Schedule of Changes in Accretable Discounts Related Acquired Loans	The following is a summary of changes in the accretable discounts of purchased loans during the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Balance, January 1 $ 20,192 $ 30,624 Additions due to acquisitions 29,318 — Accretion (8,083 ) (9,023 ) Accretable discounts removed due to charge-offs (16 ) (15 ) Transfers between non-accretable and accretable discounts, net 1,569 923 Ending balance $ 42,980 $ 22,509
Summary of Financial Receivable Nonaccrual Basis	The following table presents an analysis of purchased loans accounted for on a nonaccrual basis: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 922 $ 813 Real estate – construction and development 6,324 3,139 Real estate – commercial and farmland 8,823 5,685 Real estate – residential 11,208 5,743 Consumer installment 487 48 $ 27,764 $ 15,428 The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased loans: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 1,624 $ 1,306 Real estate – construction and development 1,037 554 Real estate – commercial and farmland 3,740 2,665 Real estate – residential 8,966 9,194 Consumer installment 619 483 $ 15,986 $ 14,202
Summary of Past Due Financial Receivables	The following table presents an analysis of past-due loans, excluding purchased past-due loans as of September 30, 2018 and December 31, 2017 : (dollars in thousands) Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Total Loans Past Due Current Loans Total Loans Loans 90 Days or More Past Due and Still Accruing September 30, 2018 Commercial, financial and agricultural $ 6,085 $ 2,484 $ 3,874 $ 12,443 $ 1,409,709 $ 1,422,152 $ 2,657 Real estate – construction and development 376 129 844 1,349 640,481 641,830 — Real estate – commercial and farmland 2,116 466 1,934 4,516 1,799,749 1,804,265 — Real estate – residential 4,065 2,428 7,635 14,128 1,261,073 1,275,201 — Consumer installment 2,029 823 568 3,420 396,438 399,858 206 Total $ 14,671 $ 6,330 $ 14,855 $ 35,856 $ 5,507,450 $ 5,543,306 $ 2,863 December 31, 2017 Commercial, financial and agricultural $ 8,124 $ 3,285 $ 6,978 $ 18,387 $ 1,344,121 $ 1,362,508 $ 5,991 Real estate – construction and development 810 23 288 1,121 623,474 624,595 — Real estate – commercial and farmland 869 787 1,940 3,596 1,531,843 1,535,439 — Real estate – residential 8,772 2,941 7,041 18,754 990,707 1,009,461 — Consumer installment 1,556 472 329 2,357 322,154 324,511 — Total $ 20,131 $ 7,508 $ 16,576 $ 44,215 $ 4,812,299 $ 4,856,514 $ 5,991 The following table presents an analysis of purchased past-due loans as of September 30, 2018 and December 31, 2017 : (dollars in thousands) Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Total Loans Past Due Current Loans Total Loans Loans 90 Days or More Past Due and Still Accruing September 30, 2018 Commercial, financial and agricultural $ 320 $ 131 $ 693 $ 1,144 $ 412,221 $ 413,365 $ — Real estate – construction and development 398 407 5,280 6,085 213,797 219,882 — Real estate – commercial and farmland 3,953 402 4,435 8,790 1,390,384 1,399,174 — Real estate – residential 8,854 2,932 8,068 19,854 629,498 649,352 — Consumer installment 836 543 231 1,610 28,077 29,687 — Total $ 14,361 $ 4,415 $ 18,707 $ 37,483 $ 2,673,977 $ 2,711,460 $ — December 31, 2017 Commercial, financial and agricultural $ — $ 33 $ 760 $ 793 $ 73,585 $ 74,378 $ — Real estate – construction and development 87 31 2,517 2,635 62,878 65,513 — Real estate – commercial and farmland 1,190 701 2,724 4,615 463,631 468,246 — Real estate – residential 2,722 1,585 2,320 6,627 243,912 250,539 — Consumer installment 57 4 43 104 2,815 2,919 — Total $ 4,056 $ 2,354 $ 8,364 $ 14,774 $ 846,821 $ 861,595 $ —
Summary of Impaired Financial Receivables	The following is a summary of information pertaining to purchased impaired loans: As of and for the Period Ended (dollars in thousands) September 30, December 31, September 30, Nonaccrual loans $ 27,764 $ 15,428 $ 19,049 Troubled debt restructurings not included above 20,363 20,472 20,205 Total impaired loans $ 48,127 $ 35,900 $ 39,254 Quarter-to-date interest income recognized on impaired loans $ 309 $ 379 $ 493 Year-to-date interest income recognized on impaired loans $ 1,285 $ 1,625 $ 1,246 Quarter-to-date foregone interest income on impaired loans $ 506 $ 281 $ 356 Year-to-date foregone interest income on impaired loans $ 1,032 $ 1,239 $ 958 The following table presents an analysis of information pertaining to purchased impaired loans as of September 30, 2018 , December 31, 2017 and September 30, 2017 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 5,499 $ 631 $ 341 $ 972 $ — $ 670 $ 737 Real estate – construction and development 16,066 312 7,033 7,345 255 6,561 5,356 Real estate – commercial and farmland 20,297 3,013 12,319 15,332 872 13,282 12,513 Real estate – residential 27,028 8,393 15,598 23,991 886 22,932 21,217 Consumer installment 537 487 — 487 — 287 165 Total $ 69,427 $ 12,836 $ 35,291 $ 48,127 $ 2,013 $ 43,732 $ 39,988 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2017 Commercial, financial and agricultural $ 4,170 $ 70 $ 744 $ 814 $ 400 $ 1,450 $ 827 Real estate – construction and development 9,060 282 3,875 4,157 1,114 4,218 3,877 Real estate – commercial and farmland 14,596 1,224 11,173 12,397 906 12,840 15,329 Real estate – residential 20,867 6,574 11,910 18,484 821 19,002 20,743 Consumer installment 57 48 — 48 — 68 41 Total $ 48,750 $ 8,198 $ 27,702 $ 35,900 $ 3,241 $ 37,578 $ 40,817 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2017 Commercial, financial and agricultural $ 5,333 $ 345 $ 1,741 $ 2,086 $ 800 $ 1,128 $ 831 Real estate – construction and development 9,268 1,189 3,088 4,277 537 3,885 3,807 Real estate – commercial and farmland 16,492 1,516 11,766 13,282 1,140 13,658 16,063 Real estate – residential 22,462 7,224 12,297 19,521 762 20,088 21,308 Consumer installment 97 88 — 88 — 58 40 Total $ 53,652 $ 10,362 $ 28,892 $ 39,254 $ 3,239 $ 38,817 $ 42,049 The following is a summary of information pertaining to impaired loans, excluding purchased loans: As of and for the Period Ended (dollars in thousands) September 30, December 31, September 30, Nonaccrual loans $ 15,986 $ 14,202 $ 15,325 Troubled debt restructurings not included above 10,943 13,599 12,452 Total impaired loans $ 26,929 $ 27,801 $ 27,777 Quarter-to-date interest income recognized on impaired loans $ 201 $ 1,010 $ 297 Year-to-date interest income recognized on impaired loans $ 625 $ 1,867 $ 857 Quarter-to-date foregone interest income on impaired loans $ 225 $ 197 $ 233 Year-to-date foregone interest income on impaired loans $ 636 $ 950 $ 753 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of September 30, 2018 , December 31, 2017 and September 30, 2017 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 2,216 $ 966 $ 838 $ 1,804 $ 5 $ 1,791 $ 1,629 Real estate – construction and development 1,444 720 701 1,421 46 1,110 971 Real estate – commercial and farmland 8,911 536 7,021 7,557 1,799 8,186 7,969 Real estate – residential 15,964 5,298 10,226 15,524 782 15,726 15,308 Consumer installment 658 623 — 623 — 571 531 Total $ 29,193 $ 8,143 $ 18,786 $ 26,929 $ 2,632 $ 27,384 $ 26,408 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2017 Commercial, financial and agricultural $ 1,453 $ 734 $ 613 $ 1,347 $ 145 $ 1,900 $ 2,173 Real estate – construction and development 1,467 471 500 971 48 1,065 1,122 Real estate – commercial and farmland 10,646 729 8,873 9,602 1,047 8,910 11,053 Real estate – residential 17,416 4,828 10,565 15,393 1,005 14,294 14,930 Consumer installment 523 488 — 488 — 493 541 Total $ 31,505 $ 7,250 $ 20,551 $ 27,801 $ 2,245 $ 26,662 $ 29,819 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2017 Commercial, financial and agricultural $ 2,924 $ 1,121 $ 1,331 $ 2,452 $ 379 $ 2,478 $ 2,380 Real estate – construction and development 1,655 532 627 1,159 81 1,179 1,160 Real estate – commercial and farmland 11,451 536 9,938 10,474 806 10,669 11,416 Real estate – residential 15,211 4,558 8,636 13,194 1,058 13,683 14,814 Consumer installment 538 498 — 498 — 507 554 Total $ 31,779 $ 7,245 $ 20,532 $ 27,777 $ 2,324 $ 28,516 $ 30,324
Summary of Credit Quality Indicate Financial Receivable	The following table presents the purchased loan portfolio by risk grade as of September 30, 2018 and December 31, 2017 (in thousands): Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total September 30, 2018 1 $ 54,297 $ — $ — $ — $ 543 $ 54,840 2 35,554 — 7,691 89,018 191 132,454 3 80,406 18,141 293,077 70,536 1,147 463,307 4 190,175 184,639 988,802 437,489 26,985 1,828,090 5 38,056 4,424 69,398 21,775 — 133,653 6 11,426 4,033 12,390 7,748 79 35,676 7 3,451 8,645 27,816 22,786 742 63,440 8 — — — — — — 9 — — — — — — Total $ 413,365 $ 219,882 $ 1,399,174 $ 649,352 $ 29,687 $ 2,711,460 December 31, 2017 1 $ 3,358 $ — $ — $ — $ 606 $ 3,964 2 4,541 — 5,047 91,270 240 101,098 3 8,517 13,014 186,187 50,988 1,166 259,872 4 43,085 39,877 230,570 70,837 711 385,080 5 — 2,306 6,081 11,349 — 19,736 6 13,718 4,076 13,637 5,637 53 37,121 7 1,159 6,240 26,724 20,458 143 54,724 8 — — — — — — 9 — — — — — — Total $ 74,378 $ 65,513 $ 468,246 $ 250,539 $ 2,919 $ 861,595 The following table presents the loan portfolio, excluding purchased loans, by risk grade as of September 30, 2018 and December 31, 2017 (in thousands): Risk Commercial, Real Estate - Real Estate - Real Estate - Consumer Total September 30, 2018 1 $ 535,188 $ — $ 4,678 $ 16 $ 10,138 $ 550,020 2 562,396 718 40,624 41,824 50 645,612 3 164,235 66,470 926,228 1,108,484 24,167 2,289,584 4 137,161 562,700 778,578 96,324 364,755 1,939,518 5 8,363 5,043 17,749 8,857 29 40,041 6 9,521 4,018 23,034 4,453 99 41,125 7 5,288 2,881 13,374 15,243 620 37,406 8 — — — — — — 9 — — — — — — Total $ 1,422,152 $ 641,830 $ 1,804,265 $ 1,275,201 $ 399,858 $ 5,543,306 December 31, 2017 1 $ 539,899 $ — $ 5,790 $ 47 $ 9,243 $ 554,979 2 568,557 1,005 68,507 49,742 670 688,481 3 125,740 59,318 966,391 843,178 39,352 2,033,979 4 117,358 552,918 454,506 88,537 274,462 1,487,781 5 330 4,474 6,408 5,781 3 16,996 6 5,236 4,207 15,108 5,339 185 30,075 7 5,381 2,673 18,729 16,837 596 44,216 8 7 — — — — 7 9 — — — — — — Total $ 1,362,508 $ 624,595 $ 1,535,439 $ 1,009,461 $ 324,511 $ 4,856,514
Summary of Troubled Debt Restructurings by Loan Class	The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the nine months ended September 30, 2018 and 2017 : September 30, 2018 September 30, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 10 $ 302 1 $ 4 Real estate – construction and development 1 3 — — Real estate – commercial and farmland 1 303 2 226 Real estate – residential 12 1,617 10 526 Consumer installment 6 36 6 27 Total 30 $ 2,261 19 $ 783 The following table presents the purchased loans by class modified as troubled debt restructurings, which occurred during the nine months ended September 30, 2018 and 2017 : September 30, 2018 September 30, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 5 — $ — Real estate – construction and development — — — — Real estate – commercial and farmland 1 69 — — Real estate – residential 16 1,791 8 1,005 Consumer installment — — — — Total 18 $ 1,865 8 $ 1,005
Troubled Debt Restructurings on Financing Receivable Payment Default	The following table presents purchased loan troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2018 and 2017 : September 30, 2018 September 30, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — 1 $ 5 Real estate – construction and development — — — — Real estate – commercial and farmland 1 69 5 1,945 Real estate – residential 23 2,302 7 333 Consumer installment — — 1 3 Total 24 $ 2,371 14 $ 2,286 The following table presents for loans, excluding purchased loans, the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2018 and 2017 : September 30, 2018 September 30, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 4 $ 10 4 $ 58 Real estate – construction and development — — 1 25 Real estate – commercial and farmland 2 548 4 200 Real estate – residential 17 1,155 12 878 Consumer installment 6 23 7 25 Total 29 $ 1,736 28 $ 1,186
Summary of Troubled Debt Restructuring by Loan Class, Classified Separately under Restructured Terms	The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and nonaccrual at September 30, 2018 and December 31, 2017 : September 30, 2018 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 5 $ 180 16 $ 208 Real estate – construction and development 5 384 2 6 Real estate – commercial and farmland 14 3,817 3 306 Real estate – residential 73 6,558 19 742 Consumer installment 3 4 30 92 Total 100 $ 10,943 70 $ 1,354 December 31, 2017 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 4 $ 41 12 $ 120 Real estate – construction and development 6 417 2 34 Real estate – commercial and farmland 17 6,937 5 204 Real estate – residential 74 6,199 18 1,508 Consumer installment 4 5 33 98 Total 105 $ 13,599 70 $ 1,964 The following table presents the amount of troubled debt restructurings by loan class of purchased loans, classified separately as accrual and nonaccrual at September 30, 2018 and December 31, 2017 . September 30, 2018 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 50 2 $ 10 Real estate – construction and development 4 1,021 5 301 Real estate – commercial and farmland 13 6,509 8 2,147 Real estate – residential 122 12,783 19 864 Consumer installment — — 2 3 Total 140 $ 20,363 36 $ 3,325 December 31, 2017 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — 3 $ 16 Real estate – construction and development 3 1,018 6 340 Real estate – commercial and farmland 14 6,713 10 2,582 Real estate – residential 117 12,741 25 1,462 Consumer installment — — 2 5 Total 134 $ 20,472 46 $ 4,405
Schedule of Allowances for Loan Losses by Portfolio Segment	The following tables detail activity in the allowance for loan losses by portfolio segment for the three and nine -month period ended September 30, 2018 , the year ended December 31, 2017 and the three and nine -month period ended September 30, 2017 . Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. (dollars in thousands) Commercial, Financial and Agricultural Real Estate – Construction and Development Real Estate – Commercial and Farmland Real Estate – Residential Consumer Installment Purchased Loans Purchased Loan Pools Total Three Months Ended Balance, June 30, 2018 $ 8,400 $ 3,789 $ 8,215 $ 5,136 $ 2,877 $ 2,339 $ 776 $ 31,532 Provision for loan losses 1,021 137 809 209 1,039 (1,148 ) 28 2,095 Loans charged off (6,121 ) (265 ) (27 ) (293 ) (923 ) (483 ) — (8,112 ) Recoveries of loans previously charged off 939 1 134 44 178 1,305 — 2,601 Balance, September 30, 2018 $ 4,239 $ 3,662 $ 9,131 $ 5,096 $ 3,171 $ 2,013 $ 804 $ 28,116 Nine Months Ended Balance, December 31, 2017 $ 3,631 $ 3,629 $ 7,501 $ 4,786 $ 1,916 $ 3,253 $ 1,075 $ 25,791 Provision for loan losses 9,080 201 1,630 750 3,617 (2,001 ) (271 ) 13,006 Loans charged off (11,314 ) (285 ) (169 ) (695 ) (2,724 ) (1,514 ) — (16,701 ) Recoveries of loans previously charged off 2,842 117 169 255 362 2,275 — 6,020 Balance, September 30, 2018 $ 4,239 $ 3,662 $ 9,131 $ 5,096 $ 3,171 $ 2,013 $ 804 $ 28,116 Period-end allocation: Loans individually evaluated for impairment (1) $ 821 $ 46 $ 1,800 $ 782 $ — $ 2,013 $ 2 $ 5,464 Loans collectively evaluated for impairment 3,418 3,616 7,331 4,314 3,171 — 802 22,652 Ending balance $ 4,239 $ 3,662 $ 9,131 $ 5,096 $ 3,171 $ 2,013 $ 804 $ 28,116 Loans: Individually evaluated for impairment (1) $ 2,362 $ 701 $ 7,021 $ 10,226 $ — $ 36,156 $ 4,697 $ 61,163 Collectively evaluated for impairment 1,419,790 641,129 1,797,244 1,264,975 399,858 2,573,182 270,055 8,366,233 Acquired with deteriorated credit quality — — — — — 102,122 — 102,122 Ending balance $ 1,422,152 $ 641,830 $ 1,804,265 $ 1,275,201 $ 399,858 $ 2,711,460 $ 274,752 $ 8,529,518 (1) At September 30, 2018 , loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 , including all troubled debt restructurings and not only those currently classified as troubled debt restructurings. (dollars in thousands) Commercial, Real Estate – Real Estate – Real Estate – Consumer Purchased Purchased Total Twelve Months Ended Balance, December 31, 2016 $ 2,192 $ 2,990 $ 7,662 $ 6,786 $ 827 $ 1,626 $ 1,837 $ 23,920 Provision for loan losses 3,019 488 508 (86 ) 2,591 2,606 (762 ) 8,364 Loans charged off (2,850 ) (95 ) (853 ) (2,151 ) (1,618 ) (2,900 ) — (10,467 ) Recoveries of loans previously charged off 1,270 246 184 237 116 1,921 — 3,974 Balance, December 31, 2017 $ 3,631 $ 3,629 $ 7,501 $ 4,786 $ 1,916 $ 3,253 $ 1,075 $ 25,791 Period-end allocation: Loans individually evaluated for impairment (1) $ 465 $ 48 $ 1,047 $ 1,028 $ — $ 3,253 $ 177 $ 6,018 Loans collectively evaluated for impairment 3,166 3,581 6,454 3,758 1,916 — 898 19,773 Ending balance $ 3,631 $ 3,629 $ 7,501 $ 4,786 $ 1,916 $ 3,253 $ 1,075 $ 25,791 Loans: Individually evaluated for impairment (1) $ 2,971 $ 500 $ 8,873 $ 10,818 $ — $ 28,165 $ 904 $ 52,231 Collectively evaluated for impairment 1,359,537 624,095 1,526,566 998,643 324,511 718,447 327,342 5,879,141 Acquired with deteriorated credit quality — — — — — 114,983 — 114,983 Ending balance $ 1,362,508 $ 624,595 $ 1,535,439 $ 1,009,461 $ 324,511 $ 861,595 $ 328,246 $ 6,046,355 (1) At December 31, 2017 , loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 , including all troubled debt restructurings and not only those currently classified as troubled debt restructurings. (dollars in thousands) Commercial, Real Estate – Real Estate – Real Estate – Consumer Purchased Purchased Total Three Months Ended Balance, March 31, 2017 $ 3,302 $ 3,756 $ 7,869 $ 5,605 $ 1,155 $ 1,791 $ 1,623 $ 25,101 Provision for loan losses 910 (587 ) 68 127 670 745 (146 ) 1,787 Loans charged off (1,091 ) (1 ) (18 ) (852 ) (320 ) (161 ) — (2,443 ) Recoveries of loans previously charged off 409 126 26 56 17 887 — 1,521 Balance, September 30, 2017 $ 3,530 $ 3,294 $ 7,945 $ 4,936 $ 1,522 $ 3,262 $ 1,477 $ 25,966 Nine Months Ended Balance, December 31, 2016 $ 2,192 $ 2,990 $ 7,662 $ 6,786 $ 827 $ 1,626 $ 1,837 $ 23,920 Provision for loan losses 2,535 155 540 (9 ) 1,539 1,428 (360 ) 5,828 Loans charged off (1,896 ) (95 ) (413 ) (2,031 ) (922 ) (1,472 ) — (6,829 ) Recoveries of loans previously charged off 699 244 156 190 78 1,680 — 3,047 Balance, September 30, 2017 $ 3,530 $ 3,294 $ 7,945 $ 4,936 $ 1,522 $ 3,262 $ 1,477 $ 25,966 Period-end allocation: Loans individually evaluated for impairment (1) $ 509 $ 81 $ 1,380 $ 1,058 $ — $ 3,262 $ 105 $ 6,395 Loans collectively evaluated for impairment 3,021 3,213 6,565 3,878 1,522 — 1,372 19,571 Ending balance $ 3,530 $ 3,294 $ 7,945 $ 4,936 $ 1,522 $ 3,262 $ 1,477 $ 25,966 Loans: Individually evaluated for impairment (1) $ 3,204 $ 627 $ 10,512 $ 8,636 $ — $ 32,032 $ 915 $ 55,926 Collectively evaluated for impairment 1,304,005 549,562 1,548,370 960,653 189,109 763,271 464,303 5,779,273 Acquired with deteriorated credit quality — — — — — 121,823 — 121,823 Ending balance $ 1,307,209 $ 550,189 $ 1,558,882 $ 969,289 $ 189,109 $ 917,126 $ 465,218 $ 5,957,022 (1) At September 30, 2017 , loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 , including all troubled debt restructurings and not only those currently classified as troubled debt restructurings.

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	9 Months Ended
	Sep. 30, 2018
Real Estate Owned, Disclosure of Detailed Components [Abstract]
Summary of Activity in Other Real Estate Owned	The following is a summary of the activity in OREO during the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 8,464 $ 10,874 Loans transferred to other real estate owned 3,764 4,043 Net gains (losses) on sale and write-downs recorded in statement of income (470 ) (766 ) Sales proceeds (2,321 ) (4,760 ) Other (62 ) — Ending balance $ 9,375 $ 9,391
Summary of Activity in Purchased Other Real Estate Owned	The following is a summary of the activity in purchased OREO during the nine months ended September 30, 2018 and 2017 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 9,011 $ 12,540 Loans transferred to other real estate owned 2,434 4,294 Acquired in acquisitions 1,888 — Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements — 76 Net gains (losses) on sale and write-downs recorded in statement of income (477 ) 265 Sales proceeds (5,140 ) (7,229 ) Other (24 ) — Ending balance $ 7,692 $ 9,946

SECURITIES SOLD UNDER AGREEME_2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Summary of Securities Sold Under Repurchase Agreements	The following is a summary of the Company’s securities sold under agreements to repurchase at September 30, 2018 and December 31, 2017 . (dollars in thousands) September 30, December 31, 2017 Securities sold under agreements to repurchase $ 14,071 $ 30,638

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: (dollars in thousands) September 30, December 31, FHLB borrowings: Daily Rate Credit with a variable interest rate (1.59% at December 31, 2017) $ — $ 25,000 Fixed Rate Advance due October 10, 2018; fixed interest rate of 2.13% 250,000 — Fixed Rate Advance due October 17, 2018; fixed interest rate of 2.17% 250,000 — Fixed Rate Hybrid Advance due November 6, 2018; fixed interest rate of 2.727% 5,000 — Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68% 1,500 — Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% 750 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,300 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 900 — Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,885 — Fixed Rate Advance due January 8, 2018; fixed interest rate of 1.39% — 150,000 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,107 and $1,205, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% 73,893 73,795 Other debt: Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25% 28 49 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,575 1,710 Advances under revolving credit agreement with a regional bank due September 26, 2020; secured by subsidiary bank stock; variable interest rate at 90-day LIBOR plus 3.50% (5.82% at September 30, 2018) 70,000 — Total $ 656,831 $ 250,554

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: (dollars in thousands) September 30, December 31, Commitments to extend credit $ 1,581,342 $ 1,109,806 Unused home equity lines of credit 112,706 69,788 Financial standby letters of credit 21,862 11,389 Mortgage interest rate lock commitments 113,642 86,149 Mortgage forward contracts with positive fair value 246,601 31,500

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income	The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of September 30, 2018 and 2017 : (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2017 $ 292 $ (1,572 ) $ (1,280 ) Reclassification to retained earnings due to change in federal corporate tax rate (53 ) (339 ) (392 ) Adjusted balance, January 1, 2018 239 (1,911 ) (1,672 ) Reclassification for gains included in net income, net of tax — (70 ) (70 ) Current year changes, net of tax 347 (15,181 ) (14,834 ) Balance, September 30, 2018 $ 586 $ (17,162 ) $ (16,576 ) (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2016 $ 176 $ (1,234 ) $ (1,058 ) Reclassification for gains included in net income, net of tax — (24 ) (24 ) Current year changes, net of tax (38 ) 4,361 4,323 Balance, September 30, 2017 $ 138 $ 3,103 $ 3,241

WEIGHTED AVERAGE SHARES OUTST_2

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Summary of Weighted Average Number of Shares	Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended Nine Months Ended (share data in thousands) 2018 2017 2018 2017 Average common shares outstanding 47,515 37,225 41,673 36,690 Common share equivalents: Stock options 14 70 14 70 Nonvested restricted share grants 156 258 158 257 Average common shares outstanding, assuming dilution 47,685 37,553 41,845 37,017

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Loans Held for Sale are Carried at Fair Value	The Company’s loans held for sale are carried at fair value and are comprised of the following: (dollars in thousands) September 30, December 31, Mortgage loans held for sale $ 130,179 $ 190,445 SBA loans held for sale — 6,997 Total loans held for sale $ 130,179 $ 197,442
Difference Between Fair Value and Principal Balance for Mortgage Loans Held for Sale Measured at Fair Value	The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale carried at fair value as of September 30, 2018 and December 31, 2017 : (dollars in thousands) September 30, December 31, Aggregate fair value of mortgage loans held for sale $ 130,179 $ 190,445 Aggregate unpaid principal balance 126,903 185,814 Past-due loans of 90 days or more — — Nonaccrual loans — —
Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis	The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of September 30, 2018 and December 31, 2017 : Recurring Basis Fair Value Measurements September 30, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: State, county and municipal securities $ 151,749 $ — $ 151,749 $ — Corporate debt securities 67,118 — 65,618 1,500 Mortgage-backed securities 943,703 — 943,703 — Loans held for sale 130,179 — 130,179 — Derivative financial instruments 315 — 315 — Mortgage banking derivative instruments 3,668 — 3,668 — Total recurring assets at fair value $ 1,296,732 $ — $ 1,295,232 $ 1,500 Recurring Basis December 31, 2017 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: State, county and municipal securities $ 137,794 $ — $ 137,794 $ — Corporate debt securities 47,143 — 45,643 1,500 Mortgage-backed securities 625,936 — 625,936 — Loans held for sale 197,442 — 197,442 — Mortgage banking derivative instruments 2,888 — 2,888 — Total recurring assets at fair value $ 1,011,203 $ — $ 1,009,703 $ 1,500 Financial liabilities: Derivative financial instruments $ 381 $ — $ 381 $ — Mortgage banking derivative instruments 67 — 67 — Total recurring liabilities at fair value $ 448 $ — $ 448 $ —
Summary of Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis	The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of September 30, 2018 and December 31, 2017 : Nonrecurring Basis Fair Value Measurements (dollars in thousands) Fair Value Level 1 Level 2 Level 3 September 30, 2018 Impaired loans carried at fair value $ 31,182 $ — $ — $ 31,182 Other real estate owned 2,734 — — 2,734 Purchased other real estate owned 7,692 — — 7,692 Total nonrecurring assets at fair value $ 41,608 $ — $ — $ 41,608 December 31, 2017 Impaired loans carried at fair value $ 27,684 $ — $ — $ 27,684 Other real estate owned 323 — — 323 Purchased other real estate owned 9,011 — — 9,011 Total nonrecurring assets at fair value $ 37,018 $ — $ — $ 37,018
Summary of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities	The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets and liabilities: (dollars in thousands) Fair Value Valuation Technique Unobservable Inputs Range of Discounts Weighted Average Discount September 30, 2018 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 31,182 Third-party appraisals and discounted cash flows Collateral discounts and 10% - 90% 26% Other real estate owned $ 2,734 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 54% 23% Purchased other real estate owned $ 7,692 Third-party appraisals Collateral discounts and estimated 6% - 74% 38% December 31, 2017 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 27,684 Third-party appraisals and discounted cash flows Collateral discounts and 20% - 90% 24% Other real estate owned $ 323 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 15% 15% Purchased other real estate owned $ 9,011 Third-party appraisals Collateral discounts and estimated 10% - 74% 26%
Carrying Amount and Estimated Fair Value of Financial Instruments	The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows. The methods used to estimate the fair value of financial instruments at December 31, 2017 approximated an entry price. In accordance with the adoption of ASU 2016-01, the methods utilized to estimate the fair value of financial instruments at September 30, 2018 represent an approximation of exit price; however, an actual price derived in an active market may differ. Fair Value Measurements September 30, 2018 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 158,453 $ 158,453 $ — $ — $ 158,453 Federal funds sold and interest-bearing deposits in banks 470,804 470,804 — — 470,804 Time deposits in other banks 11,558 — 11,558 — 11,558 Loans, net 8,470,220 — — 8,421,188 8,421,188 Accrued interest receivable 36,846 — 5,498 31,348 36,846 Financial liabilities: Deposits $ 9,181,363 $ — $ 9,175,256 $ — $ 9,175,256 Securities sold under agreements to repurchase 14,071 14,071 — — 14,071 Other borrowings 656,831 — 658,197 — 658,197 Subordinated deferrable interest debentures 88,986 — 85,400 — 85,400 FDIC loss-share payable 18,740 — — 18,901 18,901 Liability for USPF acquisition contingent consideration 2,514 — — 2,514 2,514 Accrued interest payable 4,462 — 4,462 — 4,462 Fair Value Measurements December 31, 2017 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 139,313 $ 139,313 $ — $ — $ 139,313 Federal funds sold and interest-bearing deposits in banks 191,345 191,345 — — 191,345 Loans, net 5,992,880 — — 5,960,963 5,960,963 Accrued interest receivable 26,005 26,005 — — 26,005 Financial liabilities: Deposits $ 6,625,845 $ — $ 6,627,773 $ — $ 6,627,773 Securities sold under agreements to repurchase 30,638 30,638 — — 30,638 Other borrowings 250,554 — 251,759 — 251,759 Subordinated deferrable interest debentures 85,550 — 74,243 — 74,243 FDIC loss-share payable 8,803 — — 9,548 9,548 Accrued interest payable 3,258 3,258 — — 3,258

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting, by Reportable Business Segments	The following tables present selected financial information with respect to the Company’s reportable business segments for the three months ended September 30, 2018 and 2017 : Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 97,282 $ 9,347 $ 4,035 $ 2,090 $ 8,365 $ 121,119 Interest expense 13,241 3,803 1,566 631 2,840 22,081 Net interest income 84,041 5,544 2,469 1,459 5,525 99,038 Provision for loan losses 1,229 122 — 41 703 2,095 Noninterest income 16,524 12,097 503 1,045 2 30,171 Noninterest expense Salaries and employee benefits 26,120 10,061 136 682 1,447 38,446 Equipment and occupancy expenses 7,871 618 2 58 49 8,598 Data processing and telecommunications expenses 7,589 347 30 1 551 8,518 Other expenses 13,461 1,828 69 210 1,223 16,791 Total noninterest expense 55,041 12,854 237 951 3,270 72,353 Income before income tax expense 44,295 4,665 2,735 1,512 1,554 54,761 Income tax expense 11,156 943 574 317 327 13,317 Net income $ 33,139 $ 3,722 $ 2,161 $ 1,195 $ 1,227 $ 41,444 Total assets $ 9,616,931 $ 789,402 $ 297,979 $ 134,172 $ 590,510 $ 11,428,994 Goodwill 440,147 — — — 65,457 505,604 Other intangible assets, net 33,125 — — — 21,604 54,729 Three Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 59,130 $ 5,862 $ 2,022 $ 1,413 $ 7,895 $ 76,322 Interest expense 5,530 1,597 487 432 1,421 9,467 Net interest income 53,600 4,265 1,535 981 6,474 66,855 Provision for loan losses 1,037 262 215 (1 ) 274 1,787 Noninterest income 13,007 12,257 583 1,130 22 26,999 Noninterest expense Salaries and employee benefits 20,554 9,792 129 858 1,250 32,583 Equipment and occupancy expenses 5,384 555 1 54 42 6,036 Data processing and telecommunications expenses 6,357 425 28 9 231 7,050 Other expenses 14,905 1,001 51 63 2,078 18,098 Total noninterest expense 47,200 11,773 209 984 3,601 63,767 Income before income tax expense 18,370 4,487 1,694 1,128 2,621 28,300 Income tax expense 4,850 1,475 580 394 843 8,142 Net income $ 13,520 $ 3,012 $ 1,114 $ 734 $ 1,778 $ 20,158 Total assets $ 6,296,159 $ 531,897 $ 236,024 $ 94,531 $ 491,209 $ 7,649,820 Goodwill 125,532 — — — — 125,532 Other intangible assets, net 14,437 — — — — 14,437 The following tables present selected financial information with respect to the Company’s reportable business segments for the nine months ended September 30, 2018 and 2017 : Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 226,576 $ 24,142 $ 10,428 $ 5,428 $ 24,003 $ 290,577 Interest expense 25,417 8,555 3,778 1,725 7,264 46,739 Net interest income 201,159 15,587 6,650 3,703 16,739 243,838 Provision for loan losses 2,883 585 — 1,025 8,513 13,006 Noninterest income 42,910 37,571 1,635 3,764 2,062 87,942 Noninterest expense Salaries and employee benefits 74,834 28,667 402 2,158 4,250 110,311 Equipment and occupancy expenses 19,032 1,756 2 171 225 21,186 Data processing and telecommunications expenses 19,504 1,119 93 19 1,357 22,092 Other expenses 54,478 5,337 176 736 3,521 64,248 Total noninterest expense 167,848 36,879 673 3,084 9,353 217,837 Income before income tax expense 73,338 15,694 7,612 3,358 935 100,937 Income tax expense 18,114 3,262 1,598 705 (233 ) 23,446 Net income $ 55,224 $ 12,432 $ 6,014 $ 2,653 $ 1,168 $ 77,491 Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 170,036 $ 14,890 $ 4,968 $ 3,884 $ 21,005 $ 214,783 Interest expense 14,510 4,179 1,074 1,111 3,307 24,181 Net interest income 155,526 10,711 3,894 2,773 17,698 190,602 Provision for loan losses 4,510 617 159 98 444 5,828 Noninterest income 38,974 35,823 1,340 4,663 94 80,894 Noninterest expense Salaries and employee benefits 58,757 24,771 403 2,339 3,239 89,509 Equipment and occupancy expenses 16,068 1,684 3 159 145 18,059 Data processing and telecommunications expenses 18,778 1,182 80 12 598 20,650 Other expenses 34,355 3,030 137 533 6,326 44,381 Total noninterest expense 127,958 30,667 623 3,043 10,308 172,599 Income before income tax expense 62,032 15,250 4,452 4,295 7,040 93,069 Income tax expense 17,801 5,337 1,559 1,503 2,471 28,671 Net income $ 44,231 $ 9,913 $ 2,893 $ 2,792 $ 4,569 $ 64,398

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following provides information on these noninterest income categories that contain ASC 606 Revenue for the periods indicated. Three Months Ended Nine Months Ended (dollars in thousands) 2018 2017 2018 2017 Service charges on deposit accounts ASC 606 revenue items Debit card interchange fees $ 4,996 $ 3,938 $ 13,785 $ 12,127 Overdraft fees 4,976 4,572 13,171 13,424 Other service charges on deposit accounts 2,718 2,025 6,575 6,163 Total ASC 606 revenue included in service charges on deposits accounts 12,690 10,535 33,531 31,714 Total service charges on deposit accounts $ 12,690 $ 10,535 $ 33,531 $ 31,714 Other service charges, commissions and fees ASC 606 revenue items ATM fees $ 697 $ 619 $ 1,991 $ 1,948 Total ASC 606 revenue included in other service charges, commission and fees 697 619 1,991 1,948 Other 80 80 202 189 Total other service charges, commission and fees $ 777 $ 699 $ 2,193 $ 2,137
Other Real Estate Owned, Gain (Loss) Recognized	The following provides information on net gains (losses) recognized on the sale of OREO for the periods indicated. Three Months Ended Nine Months Ended (dollars in thousands) 2018 2017 2018 2017 Net gains (losses) recognized on sale of OREO $ (185 ) $ (11 ) $ (414 ) $ 669

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)branch	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of branches operated | branch	125
Reserve requirement	$ 58,200		$ 44,100
Stranded tax effects			$ 392
Reclassification to retained earnings due to change in federal corporate tax rate	(392)
Accumulated Other Comprehensive Income (Loss), Net of Tax
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification to retained earnings due to change in federal corporate tax rate	(392)	$ 0
Accumulated Other Comprehensive Income (Loss), Net of Tax | Accounting Standards Update 2018-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification to retained earnings due to change in federal corporate tax rate	(392)
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification to retained earnings due to change in federal corporate tax rate	392	$ 0
Retained Earnings | Accounting Standards Update 2018-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification to retained earnings due to change in federal corporate tax rate	$ 392
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	7 years
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	10 years
US Premium Financing Holding Company | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	3 years
US Premium Financing Holding Company | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	8 years

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) $ / shares in Units, $ in Thousands	Jun. 29, 2018USD ($)branch$ / sharesshares	May 25, 2018USD ($)branch$ / sharesshares	Jan. 31, 2018USD ($)shares	Jan. 03, 2018USD ($)	Jan. 31, 2018USD ($)transactionshares	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jan. 31, 2018USD ($)shares	Jan. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Jan. 18, 2017
Business Acquisition [Line Items]
Issuance of common stock in acquisitions								$ 547,127	$ 0
Goodwill						$ 505,604	$ 125,532	505,604	125,532			$ 125,532
Liability for USPF acquisition contingent consideration						2,514		2,514
Other noninterest income						3,243	$ 2,425	12,053	$ 8,508
US Premium Financing Holding Company
Business Acquisition [Line Items]
Ownership percentage											30.00%
Cost method investment											$ 23,900
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Number of bank branches | branch	28
Number of stock for each share of Ameris common stock converted (in shares) | shares	0.16
Cash consideration distributed per share to shareholders of acquiree (USD per share) | $ / shares	$ 0.93
Ameris Bancorp common shares issued (in shares) | shares	6,548,385
Issuance of common stock in acquisitions	$ 349,400
Cash exchanged for shares	47,779
Goodwill	221,300					221,277		221,277
Loans	1,300,000					1,298,736		1,298,736
Loan discount	$ 15,500
Loan discount, percent	1.18%
Consideration transferred	$ 397,135
Purchased credit-impaired loans acquired	$ 18,800
Atlantic Coast Financial Corporation
Business Acquisition [Line Items]
Number of bank branches | branch		12
Number of stock for each share of Ameris common stock converted (in shares) | shares		0.17
Cash consideration distributed per share to shareholders of acquiree (USD per share) | $ / shares		$ 1.39
Ameris Bancorp common shares issued (in shares) | shares		2,631,520
Issuance of common stock in acquisitions		$ 147,800
Cash exchanged for shares		21,527
Goodwill		93,300				93,338		93,338
Loans		755,700				755,704		$ 755,704
Loan discount		$ 21,900
Loan discount, percent		2.82%
Consideration transferred		$ 169,287
Purchased credit-impaired loans acquired		$ 10,800
US Premium Financing Holding Company
Business Acquisition [Line Items]
Ameris Bancorp common shares issued (in shares) | shares			830,301		1,073,158					1,073,158
Issuance of common stock in acquisitions					$ 55,900					$ 55,855
Cash exchanged for shares					21,400					21,421
Goodwill			$ 65,457		$ 65,457					$ 65,457
Percentage of voting interests acquired			70.00%	25.01%	70.00%					70.00%			4.99%
Number of acquisition transactions | transaction					3
Contingent consideration, maximum			$ 5,800		$ 5,800					$ 5,800
Liability for USPF acquisition contingent consideration			5,700		$ 5,700					5,700
Consideration transferred			$ 8,900	$ 12,500						$ 82,981
Other noninterest income						$ 2,000

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Assets And Liabilities Acquired (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 29, 2018	May 25, 2018	Jan. 31, 2018	Jan. 03, 2018	Jan. 18, 2017	Jan. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Jan. 31, 2018	Dec. 31, 2017
Liabilities
Goodwill							$ 505,604	$ 125,532		$ 125,532
Company common stock issued							547,127	$ 0
Hamilton State Bancshares, Inc.
Assets
Cash and due from banks							13,927
Federal funds sold and interest-bearing deposits in banks							102,156
Time deposits in other banks							11,558
Investment securities							285,830
Other investments							2,094
Loans	$ 1,300,000						1,298,736
Less allowance for loan losses							0
Loans, net							1,298,736
Other real estate owned							847
Premises and equipment							27,483
Intangible assets							16,000
Cash value of bank owned life insurance							4,454
Deferred income taxes, net							6,137
Other assets							13,010
Total assets							1,782,232
Liabilities
Noninterest-bearing							381,039
Interest-bearing							1,199,428
Total deposits							1,580,467
Other borrowings							10,621
Subordinated deferrable interest debentures							2,435
Other liabilities							12,851
Total liabilities							1,606,374
Net identifiable assets acquired over (under) liabilities assumed							175,858
Goodwill	$ 221,300						221,277
Net assets acquired over liabilities assumed							397,135
Ameris Bancorp common shares issued (in shares)	6,548,385
Share price (in dollars per share)	$ 53.35
Stock Issued During Period, Value, Acquisitions	$ 349,400
Company common stock issued	349,400
Cash exchanged for shares	47,779
Fair value of total consideration transferred	397,135
Hamilton State Bancshares, Inc. | Initial Fair Value Adjustments
Assets
Cash and due from banks	0
Federal funds sold and interest-bearing deposits in banks	0
Time deposits in other banks	0
Investment securities	(2,376)
Other investments	0
Loans	(15,528)
Less allowance for loan losses	11,183
Loans, net	(4,345)
Other real estate owned	0
Premises and equipment	0
Intangible assets	(2,755)
Cash value of bank owned life insurance	0
Deferred income taxes, net	(6,308)
Other assets	0
Total assets	(15,784)
Liabilities
Noninterest-bearing	0
Interest-bearing	(1,896)
Total deposits	(1,896)
Other borrowings	(66)
Subordinated deferrable interest debentures	(658)
Other liabilities	2,391
Total liabilities	(229)
Net identifiable assets acquired over (under) liabilities assumed	(15,555)
Goodwill	220,713
Net assets acquired over liabilities assumed	205,158
Hamilton State Bancshares, Inc. | Subsequent Adjustments
Assets
Cash and due from banks							(478)
Federal funds sold and interest-bearing deposits in banks							0
Time deposits in other banks							0
Investment securities							0
Other investments							0
Loans							0
Less allowance for loan losses							0
Loans, net							0
Other real estate owned							0
Premises and equipment							0
Intangible assets							0
Cash value of bank owned life insurance							0
Deferred income taxes, net							0
Other assets							(43)
Total assets							(521)
Liabilities
Noninterest-bearing							0
Interest-bearing							0
Total deposits							0
Other borrowings							0
Subordinated deferrable interest debentures							0
Other liabilities							0
Total liabilities							0
Net identifiable assets acquired over (under) liabilities assumed							(521)
Goodwill							564
Net assets acquired over liabilities assumed							43
Atlantic Coast Financial Corporation
Assets
Cash and due from banks							3,990
Federal funds sold and interest-bearing deposits in banks							22,149
Investment securities							35,126
Other investments							9,576
Loans held for sale							358
Loans		$ 755,700					755,704
Less allowance for loan losses							0
Loans, net							755,704
Other real estate owned							1,041
Premises and equipment							10,896
Intangible assets							7,488
Cash value of bank owned life insurance							18,182
Deferred income taxes, net							6,465
Other assets							2,970
Total assets							873,945
Liabilities
Noninterest-bearing							69,761
Interest-bearing							515,406
Total deposits							585,167
Other borrowings							204,475
Other liabilities							8,354
Total liabilities							797,996
Net identifiable assets acquired over (under) liabilities assumed							75,949
Goodwill		$ 93,300					93,338
Net assets acquired over liabilities assumed							169,287
Ameris Bancorp common shares issued (in shares)		2,631,520
Share price (in dollars per share)		$ 56.15
Stock Issued During Period, Value, Acquisitions		$ 147,800
Company common stock issued		147,800
Cash exchanged for shares		21,527
Fair value of total consideration transferred		169,287
Atlantic Coast Financial Corporation | Initial Fair Value Adjustments
Assets
Cash and due from banks		0
Federal funds sold and interest-bearing deposits in banks		0
Investment securities		(60)
Other investments		0
Loans held for sale		0
Loans		(19,423)
Less allowance for loan losses		8,573
Loans, net		(10,850)
Other real estate owned		(796)
Premises and equipment		(1,695)
Intangible assets		5,937
Cash value of bank owned life insurance		0
Deferred income taxes, net		709
Other assets		(634)
Total assets		(7,389)
Liabilities
Noninterest-bearing		0
Interest-bearing		(554)
Total deposits		(554)
Other borrowings		0
Other liabilities		(13)
Total liabilities		(567)
Net identifiable assets acquired over (under) liabilities assumed		(6,822)
Goodwill		91,360
Net assets acquired over liabilities assumed		84,538
Atlantic Coast Financial Corporation | Subsequent Adjustments
Assets
Cash and due from banks							0
Federal funds sold and interest-bearing deposits in banks							0
Investment securities							0
Other investments							0
Loans held for sale							0
Loans							(2,478)
Less allowance for loan losses							0
Loans, net							(2,478)
Other real estate owned							0
Premises and equipment							0
Intangible assets							1,551
Cash value of bank owned life insurance							0
Deferred income taxes, net							(26)
Other assets							0
Total assets							(953)
Liabilities
Noninterest-bearing							0
Interest-bearing							1,025
Total deposits							1,025
Other borrowings							0
Other liabilities							0
Total liabilities							1,025
Net identifiable assets acquired over (under) liabilities assumed							(1,978)
Goodwill							1,978
Net assets acquired over liabilities assumed							$ 0
US Premium Financing Holding Company
Assets
Total assets			$ 23,607			$ 23,607			$ 23,607
Liabilities
Deferred tax liability			6,083			6,083			6,083
Total liabilities			6,083			6,083			6,083
Net identifiable assets acquired over (under) liabilities assumed			17,524			17,524			17,524
Goodwill			65,457			65,457			65,457
Net assets acquired over liabilities assumed			$ 82,981			$ 82,981			$ 82,981
Ameris Bancorp common shares issued (in shares)			830,301			1,073,158			1,073,158
Share price (in dollars per share)			$ 53.55			$ 53.55			$ 53.55
Stock Issued During Period, Value, Acquisitions			$ 44,500	$ 5,500	$ 5,800
Company common stock issued						$ 55,900			$ 55,855
Cash exchanged for shares						21,400			21,421
Present value of contingent earn-out consideration expected to be paid									5,705
Fair value of total consideration transferred			8,900	$ 12,500					82,981
US Premium Financing Holding Company | Insurance Agent Relationships
Assets
Intangible assets			22,351			22,351			22,351
US Premium Financing Holding Company | Trade Names
Assets
Intangible assets			1,094			1,094			1,094
US Premium Financing Holding Company | Noncompete Agreements
Assets
Intangible assets			162			162			162
US Premium Financing Holding Company | Initial Fair Value Adjustments
Assets
Total assets			21,314			21,314			21,314
Liabilities
Deferred tax liability			5,492			5,492			5,492
Total liabilities			5,492			5,492			5,492
Net identifiable assets acquired over (under) liabilities assumed			15,822			15,822			15,822
Goodwill			67,159			67,159			67,159
Net assets acquired over liabilities assumed			82,981			82,981			82,981
US Premium Financing Holding Company | Initial Fair Value Adjustments | Insurance Agent Relationships
Assets
Intangible assets			20,000			20,000			20,000
US Premium Financing Holding Company | Initial Fair Value Adjustments | Trade Names
Assets
Intangible assets			1,136			1,136			1,136
US Premium Financing Holding Company | Initial Fair Value Adjustments | Noncompete Agreements
Assets
Intangible assets			178			178			178
US Premium Financing Holding Company | Subsequent Adjustments
Assets
Total assets			2,293			2,293			2,293
Liabilities
Deferred tax liability			591			591			591
Total liabilities			591			591			591
Net identifiable assets acquired over (under) liabilities assumed			1,702			1,702			1,702
Goodwill			(1,702)			(1,702)			(1,702)
Net assets acquired over liabilities assumed			0			0			0
US Premium Financing Holding Company | Subsequent Adjustments | Insurance Agent Relationships
Assets
Intangible assets			2,351			2,351			2,351
US Premium Financing Holding Company | Subsequent Adjustments | Trade Names
Assets
Intangible assets			(42)			(42)			(42)
US Premium Financing Holding Company | Subsequent Adjustments | Noncompete Agreements
Assets
Intangible assets			(16)			(16)			(16)
Previously Reported | Hamilton State Bancshares, Inc.
Assets
Cash and due from banks	14,405
Federal funds sold and interest-bearing deposits in banks	102,156
Time deposits in other banks	11,558
Investment securities	288,206
Other investments	2,094
Loans	1,314,264
Less allowance for loan losses	(11,183)
Loans, net	1,303,081
Other real estate owned	847
Premises and equipment	27,483
Intangible assets	18,755
Cash value of bank owned life insurance	4,454
Deferred income taxes, net	12,445
Other assets	13,053
Total assets	1,798,537
Liabilities
Noninterest-bearing	381,039
Interest-bearing	1,201,324
Total deposits	1,582,363
Other borrowings	10,687
Subordinated deferrable interest debentures	3,093
Other liabilities	10,460
Total liabilities	1,606,603
Net identifiable assets acquired over (under) liabilities assumed	191,934
Goodwill	0
Net assets acquired over liabilities assumed	$ 191,934
Previously Reported | Atlantic Coast Financial Corporation
Assets
Cash and due from banks		3,990
Federal funds sold and interest-bearing deposits in banks		22,149
Investment securities		35,186
Other investments		9,576
Loans held for sale		358
Loans		777,605
Less allowance for loan losses		(8,573)
Loans, net		769,032
Other real estate owned		1,837
Premises and equipment		12,591
Intangible assets		0
Cash value of bank owned life insurance		18,182
Deferred income taxes, net		5,782
Other assets		3,604
Total assets		882,287
Liabilities
Noninterest-bearing		69,761
Interest-bearing		514,935
Total deposits		584,696
Other borrowings		204,475
Other liabilities		8,367
Total liabilities		797,538
Net identifiable assets acquired over (under) liabilities assumed		84,749
Goodwill		0
Net assets acquired over liabilities assumed		$ 84,749
Previously Reported | US Premium Financing Holding Company
Assets
Total assets			0			0			0
Liabilities
Deferred tax liability			0			0			0
Total liabilities			0			0			0
Net identifiable assets acquired over (under) liabilities assumed			0			0			0
Goodwill			0			0			0
Net assets acquired over liabilities assumed			0			0			0
Previously Reported | US Premium Financing Holding Company | Insurance Agent Relationships
Assets
Intangible assets			0			0			0
Previously Reported | US Premium Financing Holding Company | Trade Names
Assets
Intangible assets			0			0			0
Previously Reported | US Premium Financing Holding Company | Noncompete Agreements
Assets
Intangible assets			$ 0			$ 0			$ 0
Weighted Average | US Premium Financing Holding Company
Liabilities
Share price (in dollars per share)			$ 52.047			$ 52.047			$ 52.047

BUSINESS COMBINATIONS - Sched_2

BUSINESS COMBINATIONS - Schedule of Purchased Credit-Impaired Loans Acquired (Details) - USD ($) $ in Thousands	Jun. 29, 2018	May 25, 2018
Atlantic Coast Financial Corporation
Business Acquisition [Line Items]
Contractually required principal and interest		$ 16,077
Non-accretable difference		(4,115)
Cash flows expected to be collected		11,962
Accretable yield		(1,199)
Total purchased credit-impaired loans acquired		$ 10,763
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Contractually required principal and interest	$ 21,223
Non-accretable difference	(1,614)
Cash flows expected to be collected	19,609
Accretable yield	(794)
Total purchased credit-impaired loans acquired	$ 18,815

BUSINESS COMBINATIONS - Sched_3

BUSINESS COMBINATIONS - Schedule of Acquired Loans (Details) - USD ($) $ in Thousands	Jun. 29, 2018	May 25, 2018
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date	$ 18,815
Acquired receivables subject to ASC 310-30, gross contractual amounts receivable at acquisition date	21,223
Acquired receivables subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected	1,614
Acquired receivables not subject to ASC 310-30, fair value of acquired loans at acquisition date	1,279,921
Acquired receivables not subject to ASC 310-30, gross contractual amounts receivable at acquisition date	1,441,534
Acquired receivables not subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected	$ 0
Atlantic Coast Financial Corporation
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date		$ 10,763
Acquired receivables subject to ASC 310-30, gross contractual amounts receivable at acquisition date		16,077
Acquired receivables subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected		4,115
Acquired receivables not subject to ASC 310-30, fair value of acquired loans at acquisition date		744,941
Acquired receivables not subject to ASC 310-30, gross contractual amounts receivable at acquisition date		1,041,768
Acquired receivables not subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected		$ 0

BUSINESS COMBINATIONS - Sched_4

BUSINESS COMBINATIONS - Schedule of Pro Forma Information (Details) - Hamilton, Atlantic, And USPF - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition [Line Items]
Net interest income and noninterest income	$ 129,209	$ 121,864	$ 384,861	$ 355,813
Net income	41,444	27,668	90,950	87,311
Net income available to common shareholders	$ 41,444	$ 27,668	$ 90,950	$ 87,311
Income per common share available to common shareholders – basic (in dollars per share)	$ 0.87	$ 0.58	$ 1.92	$ 1.86
Income per common share available to common shareholders – diluted (in dollars per share)	$ 0.87	$ 0.58	$ 1.91	$ 1.85
Average number of shares outstanding, basic (in shares)	47,515	47,350	47,447	46,822
Average number of shares outstanding, diluted (in shares)	47,685	47,677	47,619	47,150

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,184,294	$ 813,293
Gross Unrealized Gains	1,668	4,472
Gross Unrealized Losses	(23,392)	(6,892)
Estimated Fair Value	1,162,570	810,873
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	151,934	135,968
Gross Unrealized Gains	696	1,989
Gross Unrealized Losses	(881)	(163)
Estimated Fair Value	151,749	137,794
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	67,175	46,659
Gross Unrealized Gains	502	721
Gross Unrealized Losses	(559)	(237)
Estimated Fair Value	67,118	47,143
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	965,185	630,666
Gross Unrealized Gains	470	1,762
Gross Unrealized Losses	(21,952)	(6,492)
Estimated Fair Value	$ 943,703	$ 625,936

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized Cost
Due in one year or less	$ 16,066
Due from one year to five years	87,492
Due from five to ten years	86,201
Due after ten years	29,350
Mortgage-backed securities	965,185
Amortized Cost	1,184,294	$ 813,293
Estimated Fair Value
Due in one year or less	16,077
Due from one year to five years	86,858
Due from five to ten years	86,565
Due after ten years	29,367
Mortgage-backed securities	943,703
Estimated Fair Value	$ 1,162,570	$ 810,873

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Sep. 30, 2018USD ($)positionsecurity	Dec. 31, 2017USD ($)
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in security portfolio | security	527
Number of securities in unrealized loss position	386
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	303
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	68
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	15
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value | $	$ 363.1	$ 403.3

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Estimated Fair Value
Less than 12 months, estimated fair value	$ 679,198	$ 299,794
12 months or more, estimated fair value	297,115	213,946
Total estimated fair value	976,313	513,740
Unrealized Losses
Less than 12 months, unrealized losses	(10,145)	(2,551)
12 months or more, unrealized losses	(13,247)	(4,341)
Total unrealized losses	(23,392)	(6,892)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value	83,727	33,976
12 months or more, estimated fair value	12,067	4,725
Total estimated fair value	95,794	38,701
Unrealized Losses
Less than 12 months, unrealized losses	(688)	(115)
12 months or more, unrealized losses	(193)	(48)
Total unrealized losses	(881)	(163)
Corporate debt securities
Estimated Fair Value
Less than 12 months, estimated fair value	12,141	3,465
12 months or more, estimated fair value	17,970	18,853
Total estimated fair value	30,111	22,318
Unrealized Losses
Less than 12 months, unrealized losses	(113)	(35)
12 months or more, unrealized losses	(446)	(202)
Total unrealized losses	(559)	(237)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	583,330	262,353
12 months or more, estimated fair value	267,078	190,368
Total estimated fair value	850,408	452,721
Unrealized Losses
Less than 12 months, unrealized losses	(9,344)	(2,401)
12 months or more, unrealized losses	(12,608)	(4,091)
Total unrealized losses	$ (21,952)	$ (6,492)

INVESTMENT SECURITIES - Gross R

INVESTMENT SECURITIES - Gross Realized Gains and Losses On Sales of Available for Sale Securities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Gross gains on sales of securities	$ 390	$ 38
Gross losses on sales of securities	(301)	(1)
Net realized gains on sales of securities available for sale	89	37
Sales proceeds	$ 68,727	$ 3,090

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Gain (Loss) on Securities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Net realized gains on sales of securities available for sale	$ 89	$ 37
Unrealized holding losses on equity securities	(127)	0
Total gain (loss) on securities	$ (38)	$ 37

LOANS - Narrative (Details)

LOANS - Narrative (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased loan pools	$ 274,800,000		$ 328,200,000
Purchased loan pools principal balance	272,300,000		324,400,000
Purchased pool loans unamortized purchase premium	2,500,000		3,800,000
Allowance for loan and lease losses, purchased loan pools	800,000		1,100,000
Loans modified that are not troubled debt restructurings	64,000,000	$ 36,600,000
Troubled debt restructurings excluding purchased loans	12,300,000		15,600,000
Troubled debt restructurings, previous charge-offs, excluding purchased loans	800,000		2,800,000
Allowance for loan losses allocated to troubled debt restructurings, excluding purchased loans	900,000		1,400,000
Minimum | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	100,000	100,000	100,000
Troubled debt restructuring loans	100,000	100,000	100,000
Minimum | Independent Third Party Loan Review
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of loan relationship subject to sampling for annual review	1,000,000
Consumer Installment Home Improvement Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	361,000,000		273,700,000
Commercial Insurance Premium Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	500,400,000		482,500,000
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	2,711,460,000		861,595,000
Purchased loans, carrying value	2,710,000,000		861,600,000
Purchased pool loans, principal balance, nonaccrual status	4,700,000		0
Purchased loan pools, troubled debt restructuring amount	0		904,000
Nonaccrual loans	27,764,000		$ 15,428,000
Number of loans accounts as an accruing troubled debt restructuring | loan			1
Troubled debt restructurings, previous charge-offs, excluding purchased loans	1,300,000		$ 1,200,000
Troubled debt restructurings principal balances	1,900,000	1,000,000
Financing receivable, modifications, subsequent default, recorded investment	2,400,000	2,300,000
Troubled debt restructuring	23,700,000		24,900,000
Purchased Loans | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased loan pools principal balance	4,700,000		904,000
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	15,986,000		$ 14,202,000
Troubled debt restructuring loans	2,261,000	783,000
Troubled debt restructurings principal balances	2,300,000	800,000
Financing receivable, modifications, subsequent default, recorded investment	$ 1,700,000	$ 1,200,000

LOANS - Loans Receivable, Exclu

LOANS - Loans Receivable, Excluding Purchased Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 8,529,518	$ 6,046,355
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	5,543,306	4,856,514
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,422,152	1,362,508
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	641,830	624,595
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,804,265	1,535,439
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,275,201	1,009,461
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 399,858	$ 324,511

LOANS - Purchased Loans (Detail

LOANS - Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 2,711,460	$ 861,595
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	413,365	74,378
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	219,882	65,513
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,399,174	468,246
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	649,352	250,539
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 29,687	$ 2,919

LOANS - Rollforward of Purchase

LOANS - Rollforward of Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance, January 1	$ 861,595	$ 1,069,191
Charge-offs, net of recoveries	(1,314)	(1,761)
Additions due to acquisitions	2,054,440	0
Accretion	8,083	9,023
Transfers to purchased other real estate owned	(2,434)	(4,294)
Payments received	(208,910)	(155,033)
Ending balance	$ 2,711,460	$ 917,126

LOANS - Rollforward of Accretab

LOANS - Rollforward of Accretable Discounts of Purchased Loans (Details) - Purchased Loans, Accretable Discount - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance, January 1	$ 20,192	$ 30,624
Additions due to acquisitions	29,318	0
Accretion	(8,083)	(9,023)
Accretable discounts removed due to charge-offs	(16)	(15)
Transfers between non-accretable and accretable discounts, net	1,569	923
Ending balance	$ 42,980	$ 22,509

LOANS - Loans Accounted for on

LOANS - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 15,986	$ 14,202
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	27,764	15,428
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,624	1,306
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	922	813
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,037	554
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	6,324	3,139
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	3,740	2,665
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	8,823	5,685
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	8,966	9,194
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	11,208	5,743
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	619	483
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 487	$ 48

LOANS - Analysis of Past-Due Lo

LOANS - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 8,529,518	$ 6,046,355
Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	35,856	44,215
Current Loans	5,507,450	4,812,299
Total Loans	5,543,306	4,856,514
Loans 90 Days or More Past Due and Still Accruing	2,863	5,991
Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	14,671	20,131
Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	6,330	7,508
Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	14,855	16,576
Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	37,483	14,774
Current Loans	2,673,977	846,821
Total Loans	2,711,460	861,595
Loans 90 Days or More Past Due and Still Accruing	0	0
Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	14,361	4,056
Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,415	2,354
Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	18,707	8,364
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	12,443	18,387
Current Loans	1,409,709	1,344,121
Total Loans	1,422,152	1,362,508
Loans 90 Days or More Past Due and Still Accruing	2,657	5,991
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	6,085	8,124
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,484	3,285
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,874	6,978
Commercial, financial and agricultural | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,144	793
Current Loans	412,221	73,585
Total Loans	413,365	74,378
Loans 90 Days or More Past Due and Still Accruing	0	0
Commercial, financial and agricultural | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	320	0
Commercial, financial and agricultural | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	131	33
Commercial, financial and agricultural | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	693	760
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,349	1,121
Current Loans	640,481	623,474
Total Loans	641,830	624,595
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	376	810
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	129	23
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	844	288
Real estate – construction and development | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	6,085	2,635
Current Loans	213,797	62,878
Total Loans	219,882	65,513
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	398	87
Real estate – construction and development | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	407	31
Real estate – construction and development | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,280	2,517
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,516	3,596
Current Loans	1,799,749	1,531,843
Total Loans	1,804,265	1,535,439
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,116	869
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	466	787
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,934	1,940
Real estate – commercial and farmland | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	8,790	4,615
Current Loans	1,390,384	463,631
Total Loans	1,399,174	468,246
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,953	1,190
Real estate – commercial and farmland | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	402	701
Real estate – commercial and farmland | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,435	2,724
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	14,128	18,754
Current Loans	1,261,073	990,707
Total Loans	1,275,201	1,009,461
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,065	8,772
Real estate – residential | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,428	2,941
Real estate – residential | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	7,635	7,041
Real estate – residential | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	19,854	6,627
Current Loans	629,498	243,912
Total Loans	649,352	250,539
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	8,854	2,722
Real estate – residential | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,932	1,585
Real estate – residential | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	8,068	2,320
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,420	2,357
Current Loans	396,438	322,154
Total Loans	399,858	324,511
Loans 90 Days or More Past Due and Still Accruing	206	0
Consumer installment | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,029	1,556
Consumer installment | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	823	472
Consumer installment | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	568	329
Consumer installment | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,610	104
Current Loans	28,077	2,815
Total Loans	29,687	2,919
Loans 90 Days or More Past Due and Still Accruing	0	0
Consumer installment | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	836	57
Consumer installment | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	543	4
Consumer installment | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	$ 231	$ 43

LOANS - Summary of Information

LOANS - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Impaired Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 15,986	$ 14,202	$ 15,325	$ 15,986	$ 15,325	$ 14,202
Troubled debt restructurings not included above	10,943	13,599	12,452	10,943	12,452	13,599
Total impaired loans	26,929	27,801	27,777	26,929	27,777	27,801
Interest income recognized on impaired loans	201	1,010	297	625	857	1,867
Foregone interest income on impaired loans	225	197	233	636	753	950
Purchased Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	27,764	15,428	19,049	27,764	19,049	15,428
Troubled debt restructurings not included above	20,363	20,472	20,205	20,363	20,205	20,472
Total impaired loans	48,127	35,900	39,254	48,127	39,254	35,900
Interest income recognized on impaired loans	309	379	493	1,285	1,246	1,625
Foregone interest income on impaired loans	$ 506	$ 281	$ 356	$ 1,032	$ 958	$ 1,239

LOANS - Analysis of Impaired Lo

LOANS - Analysis of Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	$ 29,193	$ 31,505	$ 31,779	$ 29,193	$ 31,779	$ 31,505
Recorded Investment With No Allowance	8,143	7,250	7,245	8,143	7,245	7,250
Recorded Investment With Allowance	18,786	20,551	20,532	18,786	20,532	20,551
Total Recorded Investment	26,929	27,801	27,777	26,929	27,777	27,801
Related Allowance	2,632	2,245	2,324	2,632	2,324	2,245
Average recorded investment	27,384	26,662	28,516	26,408	30,324	29,819
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	69,427	48,750	53,652	69,427	53,652	48,750
Recorded Investment With No Allowance	12,836	8,198	10,362	12,836	10,362	8,198
Recorded Investment With Allowance	35,291	27,702	28,892	35,291	28,892	27,702
Total Recorded Investment	48,127	35,900	39,254	48,127	39,254	35,900
Related Allowance	2,013	3,241	3,239	2,013	3,239	3,241
Average recorded investment	43,732	37,578	38,817	39,988	42,049	40,817
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	2,216	1,453	2,924	2,216	2,924	1,453
Recorded Investment With No Allowance	966	734	1,121	966	1,121	734
Recorded Investment With Allowance	838	613	1,331	838	1,331	613
Total Recorded Investment	1,804	1,347	2,452	1,804	2,452	1,347
Related Allowance	5	145	379	5	379	145
Average recorded investment	1,791	1,900	2,478	1,629	2,380	2,173
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	5,499	4,170	5,333	5,499	5,333	4,170
Recorded Investment With No Allowance	631	70	345	631	345	70
Recorded Investment With Allowance	341	744	1,741	341	1,741	744
Total Recorded Investment	972	814	2,086	972	2,086	814
Related Allowance	0	400	800	0	800	400
Average recorded investment	670	1,450	1,128	737	831	827
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	1,444	1,467	1,655	1,444	1,655	1,467
Recorded Investment With No Allowance	720	471	532	720	532	471
Recorded Investment With Allowance	701	500	627	701	627	500
Total Recorded Investment	1,421	971	1,159	1,421	1,159	971
Related Allowance	46	48	81	46	81	48
Average recorded investment	1,110	1,065	1,179	971	1,160	1,122
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	16,066	9,060	9,268	16,066	9,268	9,060
Recorded Investment With No Allowance	312	282	1,189	312	1,189	282
Recorded Investment With Allowance	7,033	3,875	3,088	7,033	3,088	3,875
Total Recorded Investment	7,345	4,157	4,277	7,345	4,277	4,157
Related Allowance	255	1,114	537	255	537	1,114
Average recorded investment	6,561	4,218	3,885	5,356	3,807	3,877
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	8,911	10,646	11,451	8,911	11,451	10,646
Recorded Investment With No Allowance	536	729	536	536	536	729
Recorded Investment With Allowance	7,021	8,873	9,938	7,021	9,938	8,873
Total Recorded Investment	7,557	9,602	10,474	7,557	10,474	9,602
Related Allowance	1,799	1,047	806	1,799	806	1,047
Average recorded investment	8,186	8,910	10,669	7,969	11,416	11,053
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	20,297	14,596	16,492	20,297	16,492	14,596
Recorded Investment With No Allowance	3,013	1,224	1,516	3,013	1,516	1,224
Recorded Investment With Allowance	12,319	11,173	11,766	12,319	11,766	11,173
Total Recorded Investment	15,332	12,397	13,282	15,332	13,282	12,397
Related Allowance	872	906	1,140	872	1,140	906
Average recorded investment	13,282	12,840	13,658	12,513	16,063	15,329
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	15,964	17,416	15,211	15,964	15,211	17,416
Recorded Investment With No Allowance	5,298	4,828	4,558	5,298	4,558	4,828
Recorded Investment With Allowance	10,226	10,565	8,636	10,226	8,636	10,565
Total Recorded Investment	15,524	15,393	13,194	15,524	13,194	15,393
Related Allowance	782	1,005	1,058	782	1,058	1,005
Average recorded investment	15,726	14,294	13,683	15,308	14,814	14,930
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	27,028	20,867	22,462	27,028	22,462	20,867
Recorded Investment With No Allowance	8,393	6,574	7,224	8,393	7,224	6,574
Recorded Investment With Allowance	15,598	11,910	12,297	15,598	12,297	11,910
Total Recorded Investment	23,991	18,484	19,521	23,991	19,521	18,484
Related Allowance	886	821	762	886	762	821
Average recorded investment	22,932	19,002	20,088	21,217	21,308	20,743
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	658	523	538	658	538	523
Recorded Investment With No Allowance	623	488	498	623	498	488
Recorded Investment With Allowance	0	0	0	0	0	0
Total Recorded Investment	623	488	498	623	498	488
Related Allowance	0	0	0	0	0	0
Average recorded investment	571	493	507	531	554	541
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	537	57	97	537	97	57
Recorded Investment With No Allowance	487	48	88	487	88	48
Recorded Investment With Allowance	0	0	0	0	0	0
Total Recorded Investment	487	48	88	487	88	48
Related Allowance	0	0	0	0	0	0
Average recorded investment	$ 287	$ 68	$ 58	$ 165	$ 40	$ 41

LOANS - Loans by Risk Grade (De

LOANS - Loans by Risk Grade (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 8,529,518	$ 6,046,355
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,543,306	4,856,514
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,711,460	861,595
1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	550,020	554,979
1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	54,840	3,964
2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	645,612	688,481
2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	132,454	101,098
3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,289,584	2,033,979
3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	463,307	259,872
4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,939,518	1,487,781
4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,828,090	385,080
5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	40,041	16,996
5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	133,653	19,736
6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	41,125	30,075
6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	35,676	37,121
7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	37,406	44,216
7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	63,440	54,724
8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	7
8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,422,152	1,362,508
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	413,365	74,378
Commercial, financial and agricultural | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	535,188	539,899
Commercial, financial and agricultural | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	54,297	3,358
Commercial, financial and agricultural | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	562,396	568,557
Commercial, financial and agricultural | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	35,554	4,541
Commercial, financial and agricultural | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	164,235	125,740
Commercial, financial and agricultural | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	80,406	8,517
Commercial, financial and agricultural | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	137,161	117,358
Commercial, financial and agricultural | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	190,175	43,085
Commercial, financial and agricultural | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	8,363	330
Commercial, financial and agricultural | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	38,056	0
Commercial, financial and agricultural | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	9,521	5,236
Commercial, financial and agricultural | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	11,426	13,718
Commercial, financial and agricultural | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,288	5,381
Commercial, financial and agricultural | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	3,451	1,159
Commercial, financial and agricultural | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	7
Commercial, financial and agricultural | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	641,830	624,595
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	219,882	65,513
Real estate – construction and development | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	718	1,005
Real estate – construction and development | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	66,470	59,318
Real estate – construction and development | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	18,141	13,014
Real estate – construction and development | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	562,700	552,918
Real estate – construction and development | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	184,639	39,877
Real estate – construction and development | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,043	4,474
Real estate – construction and development | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,424	2,306
Real estate – construction and development | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,018	4,207
Real estate – construction and development | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,033	4,076
Real estate – construction and development | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,881	2,673
Real estate – construction and development | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	8,645	6,240
Real estate – construction and development | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,804,265	1,535,439
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,399,174	468,246
Real estate – commercial and farmland | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,678	5,790
Real estate – commercial and farmland | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	40,624	68,507
Real estate – commercial and farmland | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,691	5,047
Real estate – commercial and farmland | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	926,228	966,391
Real estate – commercial and farmland | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	293,077	186,187
Real estate – commercial and farmland | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	778,578	454,506
Real estate – commercial and farmland | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	988,802	230,570
Real estate – commercial and farmland | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	17,749	6,408
Real estate – commercial and farmland | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	69,398	6,081
Real estate – commercial and farmland | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	23,034	15,108
Real estate – commercial and farmland | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	12,390	13,637
Real estate – commercial and farmland | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	13,374	18,729
Real estate – commercial and farmland | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	27,816	26,724
Real estate – commercial and farmland | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,275,201	1,009,461
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	649,352	250,539
Real estate – residential | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	16	47
Real estate – residential | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	41,824	49,742
Real estate – residential | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	89,018	91,270
Real estate – residential | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,108,484	843,178
Real estate – residential | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	70,536	50,988
Real estate – residential | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	96,324	88,537
Real estate – residential | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	437,489	70,837
Real estate – residential | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	8,857	5,781
Real estate – residential | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	21,775	11,349
Real estate – residential | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,453	5,339
Real estate – residential | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,748	5,637
Real estate – residential | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	15,243	16,837
Real estate – residential | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	22,786	20,458
Real estate – residential | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	399,858	324,511
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	29,687	2,919
Consumer installment | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	10,138	9,243
Consumer installment | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	543	606
Consumer installment | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	50	670
Consumer installment | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	191	240
Consumer installment | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	24,167	39,352
Consumer installment | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,147	1,166
Consumer installment | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	364,755	274,462
Consumer installment | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	26,985	711
Consumer installment | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	29	3
Consumer installment | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	99	185
Consumer installment | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	79	53
Consumer installment | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	620	596
Consumer installment | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	742	143
Consumer installment | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 0	$ 0

LOANS - Loans by Class Modified

LOANS - Loans by Class Modified as Troubled Debt Restructurings (Details) $ in Thousands	Sep. 30, 2018USD ($)contract	Dec. 31, 2017USD ($)contract	Sep. 30, 2017USD ($)contract
Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	30		19
Troubled debt restructuring loans | $	$ 2,261		$ 783
Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	18		8
Troubled debt restructuring loans | $	$ 1,865		$ 1,005
Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	29		28
Troubled debt restructuring loans | $	$ 1,736		$ 1,186
Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	24		14
Troubled debt restructuring loans | $	$ 2,371		$ 2,286
Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	100	105
Troubled debt restructuring loans | $	$ 10,943	$ 13,599
Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	140	134
Troubled debt restructuring loans | $	$ 20,363	$ 20,472
Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	70	70
Troubled debt restructuring loans | $	$ 1,354	$ 1,964
Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	36	46
Troubled debt restructuring loans | $	$ 3,325	$ 4,405
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	10		1
Troubled debt restructuring loans | $	$ 302		$ 4
Commercial, financial and agricultural | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		0
Troubled debt restructuring loans | $	$ 5		$ 0
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4		4
Troubled debt restructuring loans | $	$ 10		$ 58
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		1
Troubled debt restructuring loans | $	$ 0		$ 5
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	4
Troubled debt restructuring loans | $	$ 180	$ 41
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	0
Troubled debt restructuring loans | $	$ 50	$ 0
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	16	12
Troubled debt restructuring loans | $	$ 208	$ 120
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	3
Troubled debt restructuring loans | $	$ 10	$ 16
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		0
Troubled debt restructuring loans | $	$ 3		$ 0
Real estate – construction and development | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		1
Troubled debt restructuring loans | $	$ 0		$ 25
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	6
Troubled debt restructuring loans | $	$ 384	$ 417
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	3
Troubled debt restructuring loans | $	$ 1,021	$ 1,018
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	2
Troubled debt restructuring loans | $	$ 6	$ 34
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	6
Troubled debt restructuring loans | $	$ 301	$ 340
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		2
Troubled debt restructuring loans | $	$ 303		$ 226
Real estate – commercial and farmland | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		0
Troubled debt restructuring loans | $	$ 69		$ 0
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2		4
Troubled debt restructuring loans | $	$ 548		$ 200
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		5
Troubled debt restructuring loans | $	$ 69		$ 1,945
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	14	17
Troubled debt restructuring loans | $	$ 3,817	$ 6,937
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	13	14
Troubled debt restructuring loans | $	$ 6,509	$ 6,713
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	5
Troubled debt restructuring loans | $	$ 306	$ 204
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	8	10
Troubled debt restructuring loans | $	$ 2,147	$ 2,582
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12		10
Troubled debt restructuring loans | $	$ 1,617		$ 526
Real estate – residential | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	16		8
Troubled debt restructuring loans | $	$ 1,791		$ 1,005
Real estate – residential | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	17		12
Troubled debt restructuring loans | $	$ 1,155		$ 878
Real estate – residential | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	23		7
Troubled debt restructuring loans | $	$ 2,302		$ 333
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	73	74
Troubled debt restructuring loans | $	$ 6,558	$ 6,199
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	122	117
Troubled debt restructuring loans | $	$ 12,783	$ 12,741
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	19	18
Troubled debt restructuring loans | $	$ 742	$ 1,508
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	19	25
Troubled debt restructuring loans | $	$ 864	$ 1,462
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	6		6
Troubled debt restructuring loans | $	$ 36		$ 27
Consumer installment | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	6		7
Troubled debt restructuring loans | $	$ 23		$ 25
Consumer installment | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		1
Troubled debt restructuring loans | $	$ 0		$ 3
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	4
Troubled debt restructuring loans | $	$ 4	$ 5
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	0
Troubled debt restructuring loans | $	$ 0	$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	30	33
Troubled debt restructuring loans | $	$ 92	$ 98
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	2
Troubled debt restructuring loans | $	$ 3	$ 5

LOANS - Allowance for Loan Loss

LOANS - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	$ 31,532	$ 25,101	$ 25,791	$ 23,920	$ 23,920
Provision for loan losses	2,095	1,787	13,006	5,828	8,364
Loans charged off	(8,112)	(2,443)	(16,701)	(6,829)	(10,467)
Recoveries of loans previously charged off	2,601	1,521	6,020	3,047	3,974
Ending balance, Allowance	28,116	25,966	28,116	25,966	25,791
Period-end allocation:
Loans individually evaluated for impairment						$ 5,464	$ 6,018	$ 6,395
Loans collectively evaluated for impairment						22,652	19,773	19,571
Ending balance, Allowance	31,532	25,101	25,791	23,920	23,920	28,116	25,791	25,966
Loans:
Individually evaluated for impairment						61,163	52,231	55,926
Collectively evaluated for impairment						8,366,233	5,879,141	5,779,273
Acquired with deteriorated credit quality						102,122	114,983	121,823
Ending balance, Loan						8,529,518	6,046,355	5,957,022
Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	2,339	1,791	3,253	1,626	1,626
Provision for loan losses	(1,148)	745	(2,001)	1,428	2,606
Loans charged off	(483)	(161)	(1,514)	(1,472)	(2,900)
Recoveries of loans previously charged off	1,305	887	2,275	1,680	1,921
Ending balance, Allowance	2,013	3,262	2,013	3,262	3,253
Period-end allocation:
Loans individually evaluated for impairment						2,013	3,253	3,262
Loans collectively evaluated for impairment						0	0	0
Ending balance, Allowance	2,339	1,791	3,253	1,626	1,626	2,013	3,253	3,262
Loans:
Individually evaluated for impairment						36,156	28,165	32,032
Collectively evaluated for impairment						2,573,182	718,447	763,271
Acquired with deteriorated credit quality						102,122	114,983	121,823
Ending balance, Loan						2,711,460	861,595	917,126
Nonaccrual loan						27,764	15,428
Purchased Loan Pools
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	776	1,623	1,075	1,837	1,837
Provision for loan losses	28	(146)	(271)	(360)	(762)
Loans charged off	0	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0	0
Ending balance, Allowance	804	1,477	804	1,477	1,075
Period-end allocation:
Loans individually evaluated for impairment						2	177	105
Loans collectively evaluated for impairment						802	898	1,372
Ending balance, Allowance	776	1,623	1,075	1,837	1,837	804	1,075	1,477
Loans:
Individually evaluated for impairment						4,697	904	915
Collectively evaluated for impairment						270,055	327,342	464,303
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						274,752	328,246	465,218
Minimum | Substandard
Loans:
Nonaccrual loan						100	100	100
Troubled debt restructuring loans						100	100	100
Commercial, financial and agricultural
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	8,400	3,302	3,631	2,192	2,192
Provision for loan losses	1,021	910	9,080	2,535	3,019
Loans charged off	(6,121)	(1,091)	(11,314)	(1,896)	(2,850)
Recoveries of loans previously charged off	939	409	2,842	699	1,270
Ending balance, Allowance	4,239	3,530	4,239	3,530	3,631
Period-end allocation:
Loans individually evaluated for impairment						821	465	509
Loans collectively evaluated for impairment						3,418	3,166	3,021
Ending balance, Allowance	8,400	3,302	3,631	2,192	2,192	4,239	3,631	3,530
Loans:
Individually evaluated for impairment						2,362	2,971	3,204
Collectively evaluated for impairment						1,419,790	1,359,537	1,304,005
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						1,422,152	1,362,508	1,307,209
Commercial, financial and agricultural | Purchased Loans
Loans:
Nonaccrual loan						922	813
Real estate – construction and development
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	3,789	3,756	3,629	2,990	2,990
Provision for loan losses	137	(587)	201	155	488
Loans charged off	(265)	(1)	(285)	(95)	(95)
Recoveries of loans previously charged off	1	126	117	244	246
Ending balance, Allowance	3,662	3,294	3,662	3,294	3,629
Period-end allocation:
Loans individually evaluated for impairment						46	48	81
Loans collectively evaluated for impairment						3,616	3,581	3,213
Ending balance, Allowance	3,789	3,756	3,629	2,990	2,990	3,662	3,629	3,294
Loans:
Individually evaluated for impairment						701	500	627
Collectively evaluated for impairment						641,129	624,095	549,562
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						641,830	624,595	550,189
Real estate – construction and development | Purchased Loans
Loans:
Nonaccrual loan						6,324	3,139
Real estate – commercial and farmland
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	8,215	7,869	7,501	7,662	7,662
Provision for loan losses	809	68	1,630	540	508
Loans charged off	(27)	(18)	(169)	(413)	(853)
Recoveries of loans previously charged off	134	26	169	156	184
Ending balance, Allowance	9,131	7,945	9,131	7,945	7,501
Period-end allocation:
Loans individually evaluated for impairment						1,800	1,047	1,380
Loans collectively evaluated for impairment						7,331	6,454	6,565
Ending balance, Allowance	8,215	7,869	7,501	7,662	7,662	9,131	7,501	7,945
Loans:
Individually evaluated for impairment						7,021	8,873	10,512
Collectively evaluated for impairment						1,797,244	1,526,566	1,548,370
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						1,804,265	1,535,439	1,558,882
Real estate – commercial and farmland | Purchased Loans
Loans:
Nonaccrual loan						8,823	5,685
Real estate – residential
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	5,136	5,605	4,786	6,786	6,786
Provision for loan losses	209	127	750	(9)	(86)
Loans charged off	(293)	(852)	(695)	(2,031)	(2,151)
Recoveries of loans previously charged off	44	56	255	190	237
Ending balance, Allowance	5,096	4,936	5,096	4,936	4,786
Period-end allocation:
Loans individually evaluated for impairment						782	1,028	1,058
Loans collectively evaluated for impairment						4,314	3,758	3,878
Ending balance, Allowance	5,136	5,605	4,786	6,786	6,786	5,096	4,786	4,936
Loans:
Individually evaluated for impairment						10,226	10,818	8,636
Collectively evaluated for impairment						1,264,975	998,643	960,653
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						1,275,201	1,009,461	969,289
Real estate – residential | Purchased Loans
Loans:
Nonaccrual loan						11,208	5,743
Consumer installment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	2,877	1,155	1,916	827	827
Provision for loan losses	1,039	670	3,617	1,539	2,591
Loans charged off	(923)	(320)	(2,724)	(922)	(1,618)
Recoveries of loans previously charged off	178	17	362	78	116
Ending balance, Allowance	3,171	1,522	3,171	1,522	1,916
Period-end allocation:
Loans individually evaluated for impairment						0	0	0
Loans collectively evaluated for impairment						3,171	1,916	1,522
Ending balance, Allowance	$ 2,877	$ 1,155	$ 1,916	$ 827	$ 827	3,171	1,916	1,522
Loans:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						399,858	324,511	189,109
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						399,858	324,511	$ 189,109
Consumer installment | Purchased Loans
Loans:
Nonaccrual loan						$ 487	$ 48

OTHER REAL ESTATE OWNED - Summa

OTHER REAL ESTATE OWNED - Summary of Activity in Other Real Estate Owned (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Real Estate Owned, Disclosure of Detailed Components [Abstract]
January 1	$ 8,464	$ 10,874
Loans transferred to other real estate owned	3,764	4,043
Net gains (losses) on sale and write-downs recorded in statement of income	(470)	(766)
Sales proceeds	(2,321)	(4,760)
Other	(62)	0
Ending balance	$ 9,375	$ 9,391

OTHER REAL ESTATE OWNED - Sum_2

OTHER REAL ESTATE OWNED - Summary of Activity in Purchased Other Real Estate Owned (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Real Estate Owned
Other	$ (62)	$ 0
Purchased Other Real Estate Owned
Real Estate Owned
January 1	9,011	12,540
Loans transferred to other real estate owned	2,434	4,294
Acquired in acquisitions	1,888	0
Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements	0	76
Net gains (losses) on sale and write-downs recorded in statement of income	(477)	265
Sales proceeds	(5,140)	(7,229)
Other	(24)	0
Ending balance	$ 7,692	$ 9,946

SECURITIES SOLD UNDER AGREEME_3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Securities sold under agreements to repurchase	$ 14,071	$ 30,638

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details) - USD ($)	Mar. 15, 2022	Mar. 15, 2022	Sep. 30, 2018	Dec. 31, 2017	Mar. 13, 2017
Debt Instrument [Line Items]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds			$ 1,500,000,000
Credit arrangements for federal funds purchase			117,000,000
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value			1,300,000,000
Loans pledged at federal reserve discount window available for borrowing			859,300,000
Senior Subordinated Notes
Debt Instrument [Line Items]
Debt instrument, face amount					$ 75,000,000
Debt instrument, interest rate, stated percentage					5.75%
Senior Subordinated Notes | Scenario, Forecast
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage	100.00%	100.00%
Senior Subordinated Notes | London Interbank Offered Rate (LIBOR) | Scenario, Forecast
Debt Instrument [Line Items]
Basis spread on variable rate		3.616%
Advances under revolving credit agreement with a regional bank due September 26, 2020; secured by subsidiary bank stock; variable interest rate at 90-day LIBOR plus 3.50% (5.82% at September 30, 2018)
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity			$ 100,000,000
Basis spread on variable rate			3.50%
Principal amount outstanding			$ 70,000,000	$ 0
Line of credit facility, remaining borrowing capacity			$ 30,000,000

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Other Borrowings [Line Items]
Net carrying value of subordinated debt	$ 88,986	$ 85,550
Other borrowings	656,831	250,554
Daily Rate Credit with a variable interest rate (1.59% at December 31, 2017)
Other Borrowings [Line Items]
Advance from correspondent bank	0	$ 25,000
Debt instrument, interest rate, effective percentage		1.59%
Fixed Rate Advance due October 10, 2018; fixed interest rate of 2.13%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 250,000	$ 0
Debt instrument, interest rate, effective percentage	2.13%
Fixed Rate Advance due October 17, 2018; fixed interest rate of 2.17%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 250,000	0
Debt instrument, interest rate, effective percentage	2.17%
Fixed Rate Hybrid Advance due November 6, 2018; fixed interest rate of 2.727%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 5,000	0
Debt instrument, interest rate, effective percentage	2.727%
Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,500	0
Debt instrument, interest rate, effective percentage	4.68%
Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 750	0
Debt instrument, interest rate, effective percentage	1.274%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,300	0
Debt instrument, interest rate, effective percentage	4.55%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 900	0
Debt instrument, interest rate, effective percentage	4.55%
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,885	0
Debt instrument, interest rate, effective percentage	3.095%
Fixed Rate Advance due January 8, 2018; fixed interest rate of 1.39%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	150,000
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,107 and $1,205, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616%
Other Borrowings [Line Items]
Net carrying value of subordinated debt	$ 73,893	73,795
Debt instrument, interest rate, effective percentage	5.75%
Unamortized debt issuance expense	$ 1,205	1,107
Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25%
Other Borrowings [Line Items]
Other borrowings	$ 28	49
Debt instrument, interest rate, effective percentage	4.25%
Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09%
Other Borrowings [Line Items]
Other borrowings	$ 1,575	1,710
Debt instrument, interest rate, effective percentage	2.09%
Advances under revolving credit agreement with a regional bank due September 26, 2020; secured by subsidiary bank stock; variable interest rate at 90-day LIBOR plus 3.50% (5.82% at September 30, 2018)
Other Borrowings [Line Items]
Long-term line of credit	$ 70,000	$ 0
Debt instrument, interest rate, effective percentage	5.82%
Basis spread on variable rate	3.50%
London Interbank Offered Rate (LIBOR) | Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,107 and $1,205, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616%
Other Borrowings [Line Items]
Basis spread on variable rate	3.616%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 1,581,342	$ 1,109,806
Unused home equity lines of credit	112,706	69,788
Financial standby letters of credit	21,862	11,389
Mortgage interest rate lock commitments	113,642	86,149
Mortgage forward contracts with positive fair value	$ 246,601	$ 31,500

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions	Sep. 30, 2018USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 75

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 29, 2018	May 25, 2018	Jan. 31, 2018	Jan. 03, 2018	Mar. 06, 2017	Jan. 18, 2017	Jan. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Jan. 31, 2018	Feb. 16, 2018	Mar. 13, 2017
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock									$ 0	$ 88,656
Payments for capital contribution								$ 110,000
Senior Subordinated Notes
Subsidiary, Sale of Stock [Line Items]
Debt instrument, interest rate, stated percentage													5.75%
Underwritten Public Offering
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock (in shares)					2,012,500
Shares issued, price per share (in dollars per share)					$ 46.50
Issuance of common stock					$ 88,700
Public offering deduction amount					$ 4,900
Hamilton State Bancshares, Inc.
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)	6,548,385
Share price (in dollars per share)	$ 53.35
Increase in shareholders' equity	$ 349,400
Consideration transferred	$ 397,135
Atlantic Coast Financial Corporation
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)		2,631,520
Share price (in dollars per share)		$ 56.15
Increase in shareholders' equity		$ 147,800
Consideration transferred		$ 169,287
US Premium Financing Holding Company
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)			830,301				1,073,158				1,073,158
Share price (in dollars per share)			$ 53.55				$ 53.55				$ 53.55
Increase in shareholders' equity			$ 44,500	$ 5,500		$ 5,800
Percentage of voting interests acquired			70.00%	25.01%		4.99%	70.00%				70.00%
Stock issued during period, purchase of assets (in shares)				114,285		128,572
Price per share of the Company's common stock (in dollars per share)				$ 48.55		$ 45.45
Consideration transferred			$ 8,900	$ 12,500							$ 82,981
Contingent consideration, maximum			$ 5,800				$ 5,800				$ 5,800
Number of shares registered for resale or other disposition												944,586

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			$ 804,479
Reclassification to retained earnings due to change in federal corporate tax rate			(392)
Adjusted balance, January 1, 2018					$ (1,672)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $11, $0, $19 and $13	$ (41)	$ 0	(70)	$ (24)
Current year changes, net of tax			(14,834)	4,323
Balance at end of period	1,404,977	801,921	1,404,977	801,921
Unrealized Gain (Loss) on Derivatives
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			292	176
Reclassification to retained earnings due to change in federal corporate tax rate			(53)
Adjusted balance, January 1, 2018					239
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $11, $0, $19 and $13			0	0
Current year changes, net of tax			347	(38)
Balance at end of period	586	138	586	138
Unrealized Gain (Loss) on Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(1,572)	(1,234)
Reclassification to retained earnings due to change in federal corporate tax rate			(339)
Adjusted balance, January 1, 2018					(1,911)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $11, $0, $19 and $13			(70)	(24)
Current year changes, net of tax			(15,181)	4,361
Balance at end of period	(17,162)	3,103	(17,162)	3,103
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(1,280)	(1,058)
Reclassification to retained earnings due to change in federal corporate tax rate			(392)	0
Adjusted balance, January 1, 2018					$ (1,672)	$ (1,058)
Balance at end of period	$ (16,576)	$ 3,241	$ (16,576)	$ 3,241

WEIGHTED AVERAGE SHARES OUTST_3

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Average common shares outstanding	47,515	37,225	41,673	36,690
Common share equivalents:
Stock options	14	70	14	70
Nonvested restricted share grants	156	258	158	257
Average common shares outstanding, assuming dilution	47,685	37,553	41,845	37,017
Antidilutive securities (in shares)	0	0	0	0

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Carried at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 130,179	$ 197,442
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	130,179	190,445
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 0	$ 6,997

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ 3.3	$ 5.7
Net gains (losses) from change in fair value of derivative financial instruments	$ 2.7	$ (3.4)

FAIR VALUE MEASURES - Differenc

FAIR VALUE MEASURES - Difference Between Fair Value and Principal Balance for Mortgage Loans Held for Sale Measured at Fair Value (Details) - Mortgage Loans Held for Sale - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of mortgage loans held for sale	$ 130,179	$ 190,445
Aggregate unpaid principal balance	126,903	185,814
Past-due loans of 90 days or more	0	0
Nonaccrual loans	$ 0	$ 0

FAIR VALUE MEASURES - Fair Valu

FAIR VALUE MEASURES - Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	$ 1,296,732	$ 1,011,203
Liabilities at fair value		448
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Liabilities at fair value		0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	1,295,232	1,009,703
Liabilities at fair value		448
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	1,500	1,500
Liabilities at fair value		0
State, county and municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	151,749	137,794
State, county and municipal securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
State, county and municipal securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	151,749	137,794
State, county and municipal securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	67,118	47,143
Corporate debt securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Corporate debt securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	65,618	45,643
Corporate debt securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	1,500	1,500
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	943,703	625,936
Mortgage-backed securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Mortgage-backed securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	943,703	625,936
Mortgage-backed securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	130,179	197,442
Loans held for sale | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Loans held for sale | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	130,179	197,442
Loans held for sale | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	315
Liabilities at fair value		381
Derivative financial instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0
Liabilities at fair value		0
Derivative financial instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	315
Liabilities at fair value		381
Derivative financial instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0
Liabilities at fair value		0
Mortgage banking derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	3,668	2,888
Liabilities at fair value		67
Mortgage banking derivative instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	0
Liabilities at fair value		0
Mortgage banking derivative instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	3,668	2,888
Liabilities at fair value		67
Mortgage banking derivative instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	$ 0	0
Liabilities at fair value		$ 0

FAIR VALUE MEASURES - Fair Va_2

FAIR VALUE MEASURES - Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 41,608	$ 37,018
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	41,608	37,018
Impaired loans carried at fair value
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	31,182	27,684
Impaired loans carried at fair value | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Impaired loans carried at fair value | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Impaired loans carried at fair value | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	31,182	27,684
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	2,734	323
Other real estate owned | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Other real estate owned | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Other real estate owned | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	2,734	323
Purchased other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	7,692	9,011
Purchased other real estate owned | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Purchased other real estate owned | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Purchased other real estate owned | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 7,692	$ 9,011

FAIR VALUE MEASURES - Significa

FAIR VALUE MEASURES - Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) $ in Thousands	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	$ 1,162,570	$ 810,873
Impaired loans, at fair value	8,470,220	5,992,880
Other real estate owned, at fair value	9,375	8,464	$ 9,391	$ 10,874
Purchased other real estate owned, at fair value	7,692	9,011
Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	1,500	1,500
Fair Value, Measurements, Nonrecurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, at fair value	31,182	27,684
Other real estate owned, at fair value	2,734	323
Purchased other real estate owned, at fair value	$ 7,692	$ 9,011
Discounted par values | Credit quality of underlying issuer | Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, measurement input	0	0
Discounted par values | Credit quality of underlying issuer | Fair Value, Measurements, Recurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, measurement input	0	0
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Maximum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	0.90	0.90
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	0.26	0.24
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	0.10	0.20
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Maximum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.54	0.15
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.23	0.15
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.15	0.15
Third-party appraisals | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Maximum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Purchased other real estate owned, measurement input	0.74	0.74
Third-party appraisals | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Purchased other real estate owned, measurement input	0.38	0.26
Third-party appraisals | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Purchased other real estate owned, measurement input	0.06	0.10

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financial assets:
Cash and due from banks	$ 158,453	$ 139,313
Federal funds sold and interest-bearing deposits in banks	470,804	191,345
Time deposits in other banks	11,558	0
Loans, net	8,470,220	5,992,880
Accrued interest receivable	36,846	26,005
Financial liabilities:
Deposits	9,181,363	6,625,845
Securities sold under agreements to repurchase	14,071	30,638
Other borrowings	656,831	250,554
Subordinated deferrable interest debentures	88,986	85,550
FDIC loss-share payable	18,740	8,803
Liability for USPF acquisition contingent consideration	2,514
Accrued interest payable	4,462	3,258
Fair Value
Financial assets:
Cash and due from banks	158,453	139,313
Federal funds sold and interest-bearing deposits in banks	470,804	191,345
Time deposits in other banks	11,558
Loans, net	8,421,188	5,960,963
Accrued interest receivable	36,846	26,005
Financial liabilities:
Deposits	9,175,256	6,627,773
Securities sold under agreements to repurchase	14,071	30,638
Other borrowings	658,197	251,759
Subordinated deferrable interest debentures	85,400	74,243
FDIC loss-share payable	18,901	9,548
Liability for USPF acquisition contingent consideration	2,514
Accrued interest payable	4,462	3,258
Fair Value | Level 1
Financial assets:
Cash and due from banks	158,453	139,313
Federal funds sold and interest-bearing deposits in banks	470,804	191,345
Time deposits in other banks	0
Loans, net	0	0
Accrued interest receivable	0	26,005
Financial liabilities:
Deposits	0	0
Securities sold under agreements to repurchase	14,071	30,638
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
FDIC loss-share payable	0	0
Liability for USPF acquisition contingent consideration	0
Accrued interest payable	0	3,258
Fair Value | Level 2
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing deposits in banks	0	0
Time deposits in other banks	11,558
Loans, net	0	0
Accrued interest receivable	5,498	0
Financial liabilities:
Deposits	9,175,256	6,627,773
Securities sold under agreements to repurchase	0	0
Other borrowings	658,197	251,759
Subordinated deferrable interest debentures	85,400	74,243
FDIC loss-share payable	0	0
Liability for USPF acquisition contingent consideration	0
Accrued interest payable	4,462	0
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing deposits in banks	0	0
Time deposits in other banks	0
Loans, net	8,421,188	5,960,963
Accrued interest receivable	31,348	0
Financial liabilities:
Deposits	0	0
Securities sold under agreements to repurchase	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
FDIC loss-share payable	18,901	9,548
Liability for USPF acquisition contingent consideration	2,514
Accrued interest payable	$ 0	$ 0

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	9 Months Ended
	Sep. 30, 2018segment
Segment Reporting [Abstract]
Reportable segments	5

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Segment Reporting, by Reportable Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Interest income	$ 121,119	$ 76,322	$ 290,577	$ 214,783
Interest expense	22,081	9,467	46,739	24,181
Net interest income	99,038	66,855	243,838	190,602
Provision for loan losses	2,095	1,787	13,006	5,828	$ 8,364
Noninterest income	30,171	26,999	87,942	80,894
Noninterest expense
Salaries and employee benefits	38,446	32,583	110,311	89,509
Equipment and occupancy expenses	8,598	6,036	21,186	18,059
Data processing and telecommunications expenses	8,518	7,050	22,092	20,650
Other expenses	16,791	18,098	64,248	44,381
Total noninterest expense	72,353	63,767	217,837	172,599
Income before income tax expense	54,761	28,300	100,937	93,069
Income tax expense	13,317	8,142	23,446	28,671
Net income	41,444	20,158	77,491	64,398
Total assets	11,428,994	7,649,820	11,428,994	7,649,820	7,856,203
Goodwill	505,604	125,532	505,604	125,532	125,532
Other intangible assets, net	54,729	14,437	54,729	14,437	$ 13,496
Banking Division
Segment Reporting Information [Line Items]
Interest income	97,282	59,130	226,576	170,036
Interest expense	13,241	5,530	25,417	14,510
Net interest income	84,041	53,600	201,159	155,526
Provision for loan losses	1,229	1,037	2,883	4,510
Noninterest income	16,524	13,007	42,910	38,974
Noninterest expense
Salaries and employee benefits	26,120	20,554	74,834	58,757
Equipment and occupancy expenses	7,871	5,384	19,032	16,068
Data processing and telecommunications expenses	7,589	6,357	19,504	18,778
Other expenses	13,461	14,905	54,478	34,355
Total noninterest expense	55,041	47,200	167,848	127,958
Income before income tax expense	44,295	18,370	73,338	62,032
Income tax expense	11,156	4,850	18,114	17,801
Net income	33,139	13,520	55,224	44,231
Total assets	9,616,931	6,296,159	9,616,931	6,296,159
Goodwill	440,147	125,532	440,147	125,532
Other intangible assets, net	33,125	14,437	33,125	14,437
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	9,347	5,862	24,142	14,890
Interest expense	3,803	1,597	8,555	4,179
Net interest income	5,544	4,265	15,587	10,711
Provision for loan losses	122	262	585	617
Noninterest income	12,097	12,257	37,571	35,823
Noninterest expense
Salaries and employee benefits	10,061	9,792	28,667	24,771
Equipment and occupancy expenses	618	555	1,756	1,684
Data processing and telecommunications expenses	347	425	1,119	1,182
Other expenses	1,828	1,001	5,337	3,030
Total noninterest expense	12,854	11,773	36,879	30,667
Income before income tax expense	4,665	4,487	15,694	15,250
Income tax expense	943	1,475	3,262	5,337
Net income	3,722	3,012	12,432	9,913
Total assets	789,402	531,897	789,402	531,897
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	4,035	2,022	10,428	4,968
Interest expense	1,566	487	3,778	1,074
Net interest income	2,469	1,535	6,650	3,894
Provision for loan losses	0	215	0	159
Noninterest income	503	583	1,635	1,340
Noninterest expense
Salaries and employee benefits	136	129	402	403
Equipment and occupancy expenses	2	1	2	3
Data processing and telecommunications expenses	30	28	93	80
Other expenses	69	51	176	137
Total noninterest expense	237	209	673	623
Income before income tax expense	2,735	1,694	7,612	4,452
Income tax expense	574	580	1,598	1,559
Net income	2,161	1,114	6,014	2,893
Total assets	297,979	236,024	297,979	236,024
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income	2,090	1,413	5,428	3,884
Interest expense	631	432	1,725	1,111
Net interest income	1,459	981	3,703	2,773
Provision for loan losses	41	(1)	1,025	98
Noninterest income	1,045	1,130	3,764	4,663
Noninterest expense
Salaries and employee benefits	682	858	2,158	2,339
Equipment and occupancy expenses	58	54	171	159
Data processing and telecommunications expenses	1	9	19	12
Other expenses	210	63	736	533
Total noninterest expense	951	984	3,084	3,043
Income before income tax expense	1,512	1,128	3,358	4,295
Income tax expense	317	394	705	1,503
Net income	1,195	734	2,653	2,792
Total assets	134,172	94,531	134,172	94,531
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Premium Finance Division
Segment Reporting Information [Line Items]
Interest income	8,365	7,895	24,003	21,005
Interest expense	2,840	1,421	7,264	3,307
Net interest income	5,525	6,474	16,739	17,698
Provision for loan losses	703	274	8,513	444
Noninterest income	2	22	2,062	94
Noninterest expense
Salaries and employee benefits	1,447	1,250	4,250	3,239
Equipment and occupancy expenses	49	42	225	145
Data processing and telecommunications expenses	551	231	1,357	598
Other expenses	1,223	2,078	3,521	6,326
Total noninterest expense	3,270	3,601	9,353	10,308
Income before income tax expense	1,554	2,621	935	7,040
Income tax expense	327	843	(233)	2,471
Net income	1,227	1,778	1,168	4,569
Total assets	590,510	491,209	590,510	491,209
Goodwill	65,457	0	65,457	0
Other intangible assets, net	$ 21,604	$ 0	$ 21,604	$ 0

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Service charges on deposit accounts	$ 12,690	$ 10,535	$ 33,531	$ 31,714
Other service charges, commissions and fees	777	699	2,193	2,137
Service charges on deposit accounts
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	12,690	10,535	33,531	31,714
Debit card interchange fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	4,996	3,938	13,785	12,127
Overdraft fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	4,976	4,572	13,171	13,424
Other service charges on deposit accounts
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	2,718	2,025	6,575	6,163
Other service charges, commissions and fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	697	619	1,991	1,948
ATM fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	697	619	1,991	1,948
Other
Disaggregation of Revenue [Line Items]
Other service charges, commissions and fees	$ 80	$ 80	$ 202	$ 189

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Gains/Losses on the Sale of OREO (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Net gains (losses) recognized on the sale of OREO			$ (947)	$ (501)
Credit Resolution Related Expense
Disaggregation of Revenue [Line Items]
Net gains (losses) recognized on the sale of OREO	$ (185)	$ (11)	$ (414)	$ 669

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2018	Oct. 25, 2018
Subsequent Event
Subsequent Event [Line Items]
Authorized repurchase amount		$ 100
Scenario, Forecast | Minimum
Subsequent Event [Line Items]
Financial impact of hurricane	$ 1.5
Scenario, Forecast | Maximum
Subsequent Event [Line Items]
Financial impact of hurricane	$ 2.3