Ameris Bancorp (ABCB) 10-K 1 Mar 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 19, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Registrant Name	Ameris Bancorp
Entity Central Index Key	351,569
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Public Float			$ 2,473,151,338
Entity Shell Company	false
Trading Symbol	ABCB
Entity Common Stock, Shares Outstanding		47,498,950

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and due from banks	$ 172,036	$ 139,313
Interest-bearing deposits in banks	472,443	191,335
Federal funds sold	35,048	10
Cash and cash equivalents	679,527	330,658
Time deposits in other banks	10,812	0
Investment securities available for sale, at fair value	1,192,423	810,873
Other investments	14,455	42,270
Loans held for sale, at fair value	111,298	197,442
Loans	5,660,457	4,856,514
Purchased loans	2,588,832	861,595
Purchased loan pools	262,625	328,246
Loans, net of unearned income	8,511,914	6,046,355
Allowance for loan losses	(28,819)	(25,791)
Loans, net	8,483,095	6,020,564
Other real estate owned, net	7,218	8,464
Purchased other real estate owned, net	9,535	9,011
Total other real estate owned, net	16,753	17,475
Premises and equipment, net	145,410	117,738
Goodwill	503,434	125,532
Other intangible assets, net	58,689	13,496
Cash value of bank owned life insurance	104,096	79,641
Deferred income taxes, net	35,126	28,320
Other assets	88,397	72,194
Total assets	11,443,515	7,856,203
Deposits
Noninterest-bearing	2,520,016	1,777,141
Interest-bearing	7,129,297	4,848,704
Total deposits	9,649,313	6,625,845
Securities sold under agreements to repurchase	20,384	30,638
Other borrowings	151,774	250,554
Subordinated deferrable interest debentures, net	89,187	85,550
FDIC loss-share payable, net	19,487	8,803
Other liabilities	57,023	50,334
Total liabilities	9,987,168	7,051,724
Commitments and Contingencies (Note 22)
Shareholders’ Equity
Preferred stock, stated value $1,000; 5,000,000 shares authorized; 0 shares issued and outstanding	0	0
Common stock, par value $1; 100,000,000 shares authorized; 49,014,925 and 38,734,873 shares issued	49,015	38,735
Capital surplus	1,051,584	508,404
Retained earnings	377,135	273,119
Accumulated other comprehensive loss, net of tax	(4,826)	(1,280)
Treasury stock, at cost, 1,514,984 and 1,474,861 shares	(16,561)	(14,499)
Total shareholders’ equity	1,456,347	804,479
Total liabilities and shareholders’ equity	$ 11,443,515	$ 7,856,203

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par or stated value per share (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 or stated value per share (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares, issued (in shares)	49,014,925	38,734,873
Treasury stock, shares (in shares)	1,514,984	1,474,861

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Interest income
Interest and fees on loans	$ 378,209	$ 270,887	$ 218,659
Interest on taxable securities	29,006	20,154	17,824
Interest on nontaxable securities	900	1,581	1,722
Interest on deposits in other banks	4,984	1,725	827
Interest on federal funds sold	227	0	33
Total interest income	413,326	294,347	239,065
Interest expense
Interest on deposits	49,054	19,877	12,410
Interest on other borrowings	20,880	14,345	7,284
Total interest expense	69,934	34,222	19,694
Net interest income	343,392	260,125	219,371
Provision for loan losses	16,667	8,364	4,091
Net interest income after provision for loan losses	326,725	251,761	215,280
Noninterest income
Service charges on deposit accounts	46,128	42,054	42,745
Mortgage banking activity	51,292	48,535	48,298
Other service charges, commissions and fees	3,003	2,872	3,575
Net gain (loss) on securities	(37)	37	94
Gain on sale of SBA loans	2,728	4,590	3,974
Other noninterest income	15,298	6,369	7,115
Total noninterest income	118,412	104,457	105,801
Noninterest expense
Salaries and employee benefits	149,293	120,016	106,837
Occupancy and equipment	29,131	24,069	24,397
Advertising and marketing	5,571	5,131	4,181
Amortization of intangible assets	9,512	3,932	4,376
Data processing and communications expenses	30,385	27,869	24,591
Legal and other professional fees	6,386	15,355	9,885
Credit resolution-related expenses	4,016	3,493	6,172
Merger and conversion charges	20,499	915	6,376
FDIC insurance	3,408	3,078	3,712
Other noninterest expenses	35,446	28,078	25,308
Total noninterest expense	293,647	231,936	215,835
Income before income tax expense	151,490	124,282	105,246
Income tax expense	(30,463)	(50,734)	(33,146)
Net income	$ 121,027	$ 73,548	$ 72,100
Basic earnings per common share (in dollars per share)	$ 2.81	$ 2	$ 2.10
Diluted earnings per common share (in dollars per share)	2.80	1.98	2.08
Dividends declared per common share (in dollars per share)	$ 0.40	$ 0.40	$ 0.30
Weighted average common shares outstanding
Basic (in shares)	43,142	36,828	34,347
Diluted (in shares)	43,248	37,144	34,702

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 121,027	$ 73,548	$ 72,100
Other comprehensive income (loss)
Net unrealized holding gains (losses) arising during period on investment securities available for sale, net of tax expense (benefit) of ($849), ($169) and ($2,355)	(3,196)	(314)	(4,374)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $19, $13 and $33	(70)	(24)	(61)
Net unrealized gains (losses) on cash flow hedge during the period, net of tax expense (benefit) of $30, $63 and $13	112
Net unrealized gains (losses) on cash flow hedge during the period, net of tax expense (benefit) of $30, $63 and $13		116	24
Total other comprehensive income (loss)	(3,154)	(222)	(4,411)
Comprehensive income	$ 117,873	$ 73,326	$ 67,689

Consolidated Statement of Com_2

Consolidated Statement of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net unrealized holding gains/(losses) arising during period on investment securities available for sale, tax	$ (849)	$ (169)	$ (2,355)
Reclassification adjustment for gains on investment securities included in operations, tax	19	13	33
Net unrealized gains (losses) on cash flow hedge during the period, tax	$ 30
Net unrealized gains (losses) on cash flow hedge during the period, tax		$ 63	$ 13

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss), Net of Tax	Accumulated Other Comprehensive Income (Loss), Net of TaxInterest Rate Swap	Accumulated Other Comprehensive Income (Loss), Net of TaxAvailable-for-sale Securities	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting for derivatives				$ 0
Adjusted balance, January 1, 2018				152,820		$ 152	$ 3,201
Balance at beginning of period (in shares) at Dec. 31, 2015		33,625,162						1,413,777
Balance at beginning of period at Dec. 31, 2015		$ 33,625	$ 337,349	152,820	$ 3,353	152	3,201	$ (12,388)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification to retained earnings due to change in federal corporate tax rate				0		0	0
Issuance of common stock (in shares)		2,549,469
Issuance of common stock		$ 2,549	69,906
Exercise of stock options (in shares)		54,510
Exercise of stock options		$ 55	909
Issuance of restricted shares (in shares)		155,751
Issuance of restricted shares		$ 156	(156)
Forfeitures of restricted shares (in shares)		(7,085)
Forfeitures of restricted shares		$ (7)	7
Share-based compensation			2,261
Net income	$ 72,100			72,100
Dividends on common shares				(10,466)
Change during period	(4,411)					24	(4,435)
Purchase of treasury shares (in shares)								42,556
Purchase of treasury shares								$ (1,225)
Balance at end of period (in shares) at Dec. 31, 2016		36,377,807						1,456,333
Balance at end of period at Dec. 31, 2016	646,437	$ 36,378	410,276	214,454	(1,058)	176	(1,234)	$ (13,613)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting for derivatives				0
Adjusted balance, January 1, 2018				214,454		176	(1,234)
Reclassification to retained earnings due to change in federal corporate tax rate				0		0	0
Issuance of common stock (in shares)		2,141,072
Issuance of common stock		$ 2,141	92,359
Exercise of stock options (in shares)		132,319
Exercise of stock options		$ 132	2,537
Issuance of restricted shares (in shares)		84,147
Issuance of restricted shares		$ 84	(84)
Forfeitures of restricted shares (in shares)		(472)
Forfeitures of restricted shares		$ 0	0
Share-based compensation			3,316
Net income	73,548			73,548
Dividends on common shares				(14,883)
Change during period	(222)					116	(338)
Purchase of treasury shares (in shares)								18,528
Purchase of treasury shares								$ (886)
Balance at end of period (in shares) at Dec. 31, 2017		38,734,873						1,474,861
Balance at end of period at Dec. 31, 2017	804,479	$ 38,735	508,404	273,119	(1,280)	292	(1,572)	$ (14,499)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting for derivatives				28
Adjusted balance, January 1, 2018	(1,672)			273,539		239	(1,911)
Reclassification to retained earnings due to change in federal corporate tax rate	(392)			392		(53)	(339)
Issuance of common stock (in shares)		10,124,491
Issuance of common stock		$ 10,124	537,003
Exercise of stock options (in shares)		76,286
Exercise of stock options		$ 76	838
Issuance of restricted shares (in shares)		89,855
Issuance of restricted shares		$ 90	(90)
Forfeitures of restricted shares (in shares)		(10,580)
Forfeitures of restricted shares		$ (10)	10
Share-based compensation			5,419
Net income	121,027			121,027
Dividends on common shares				(17,431)
Change during period	(3,154)					112	(3,266)
Purchase of treasury shares (in shares)								40,123
Purchase of treasury shares								$ (2,062)
Balance at end of period (in shares) at Dec. 31, 2018		49,014,925						1,514,984
Balance at end of period at Dec. 31, 2018	$ 1,456,347	$ 49,015	$ 1,051,584	$ 377,135	$ (4,826)	$ 351	$ (5,177)	$ (16,561)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Stockholders' Equity [Abstract]
Issuance cost	$ 0	$ 4,925	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Activities
Net income	$ 121,027	$ 73,548	$ 72,100
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation	10,014	9,196	9,519
Net losses (gains) on sale or disposal of premises and equipment	133	1,264	992
Provision for loan losses	16,667	8,364	4,091
Net write-downs and losses on sale of other real estate owned	1,301	500	1,953
Share-based compensation expense	6,241	3,316	2,261
Amortization of intangible assets	9,512	3,932	4,376
Provision for deferred taxes	1,374	12,430	847
Net amortization of investment securities available for sale	4,891	6,384	7,057
Net loss (gain) on securities	37	(37)	(94)
Accretion of discount on purchased loans	(11,918)	(11,308)	(16,637)
Amortization of premium on purchased loan pools	1,825	3,543	5,653
Net amortization (accretion) on other borrowings	96	95	(76)
Amortization of subordinated deferrable interest debentures	1,345	1,322	1,453
Originations of mortgage loans held for sale	(1,768,934)	(1,502,314)	(1,403,954)
Payments received on mortgage loans held for sale	986	1,238	1,390
Proceeds from sales of mortgage loans held for sale	1,542,755	1,370,008	1,340,668
Net gains on mortgage loans held for sale	(37,336)	(46,913)	(52,198)
Originations of SBA loans	(27,820)	(33,104)	(69,512)
Proceeds from sales of SBA loans	33,675	30,696	28,268
Net gains on sales of SBA loans	(2,728)	(4,590)	(3,974)
Increase in cash surrender value of bank owned life insurance	(1,819)	(1,588)	(1,734)
Changes in FDIC loss-share receivable/payable, net of cash payments received	5,156	3,005	11,798
Increase in interest receivable	(10,965)	(3,728)	(1,004)
Increase decrease in interest payable	2,411	1,757	446
Increase (decrease) in taxes payable	4,032	(473)	(8,328)
Change attributable to other operating activities	(10,761)	10,895	(5,128)
Net cash used in operating activities	(108,803)	(62,562)	(69,767)
Investing Activities, net of effects of business combinations
Proceeds from maturities of time deposits in other banks	746	0	0
Purchases of securities available for sale	(290,649)	(113,261)	(200,823)
Proceeds from prepayments and maturities of securities available for sale	152,393	115,166	131,390
Proceeds from sale of securities available for sale	68,727	3,090	75,990
Net decrease (increase) in other investments	33,515	11,046	(17,936)
Net increase in loans, excluding purchased loans	(470,156)	(1,016,409)	(1,063,345)
Payments received on purchased loans	330,226	210,470	247,452
Purchases of purchased loan pools	0	0	(152,091)
Payments received on purchased loan pools	71,817	112,330	171,087
Purchases of premises and equipment	(10,009)	(3,760)	(10,977)
Proceeds from sale of premises and equipment	588	16	295
Proceeds from sales of other real estate owned	11,784	14,920	22,483
Payments received from (paid to) FDIC under loss-sharing agreements	(3,791)	(515)
Payments received from (paid to) FDIC under loss-sharing agreements			816
Net cash proceeds received from (paid in) acquisitions	51,495	0	(7,206)
Net cash used in investing activities	(53,314)	(666,907)	(802,865)
Financing Activities, net of effects of business combinations
Net increase in deposits	853,051	1,050,682	294,513
Net decrease in securities sold under agreements to repurchase	(10,254)	(22,867)	(10,080)
Proceeds from other borrowings	1,530,000	1,837,692	635,886
Repayment of other borrowings	(1,844,258)	(2,079,554)	(231,020)
Issuance of common stock	0	88,656	0
Proceeds from exercise of stock options	914	2,669	964
Dividends paid - common stock	(16,405)	(14,650)	(8,584)
Purchase of treasury shares	(2,062)	(886)	(1,225)
Net cash provided by financing activities	510,986	861,742	680,454
Net increase (decrease) in cash and cash equivalents	348,869	132,273	(192,178)
Cash and cash equivalents at beginning of period	330,658	198,385	390,563
Cash and cash equivalents at end of period	679,527	330,658	198,385
Cash paid during the year for:
Interest	67,523	32,465	19,248
Income taxes	20,026	38,939	40,575
Loans (excluding purchased loans) transferred to other real estate owned	4,124	4,372	3,203
Purchased loans transferred to other real estate owned	6,393	5,023	7,229
Loans transferred from loans held for sale to loans held for investment	10,817	212,850	119,352
Loans transferred from loans held for investment to loans held for sale	8,831	119,389	0
Loans provided for the sales of other real estate owned	931	1,334	1,942
Assets acquired in business combinations	3,064,615	0	561,440
Liabilities assumed in business combinations	2,415,212	0	465,048
Issuance of common stock in acquisitions	547,127	0	72,455
Issuance of common stock in exchange for equity investment in US Premium Finance Holding Company	0	5,844	0
Change in unrealized gain (loss) on securities available for sale, net of tax	(3,266)	(338)	(4,435)
Change in unrealized gain on cash flow hedge, net of tax	$ 112	$ 116	$ 24

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business Ameris Bancorp and subsidiaries (the “Company” or “Ameris”) is a financial holding company headquartered in Moultrie, Georgia, and whose primary business is presently conducted by Ameris Bank, its wholly owned banking subsidiary (the “Bank”). Through the Bank, the Company operates a full service banking business and offers a broad range of retail and commercial banking services to its customers concentrated in select markets in Georgia, Alabama, Florida and South Carolina. The Bank also engages in mortgage banking activities and SBA lending, and, as such, originates, acquires, sells and services one-to-four family residential mortgage loans and SBA loans in the Southeast. The Bank has purchased residential mortgage loan pools collateralized by properties located outside our Southeast markets, specifically in California, Washington and Illinois. The Bank purchases consumer installment home improvement loans made to borrowers throughout the United States. The Bank also originates, administers and services commercial insurance premium loans made to borrowers throughout the United States. The Company and the Bank are subject to the regulations of certain federal and state agencies and are periodically examined by those regulatory agencies. 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. See Note 3 for more information on the USPF acquisition. Basis of Presentation and Accounting Estimates The consolidated financial statements include the accounts of the Company and its subsidiaries. Significant intercompany transactions and balances have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Acquisition Accounting Acquisitions are accounted for under the acquisition method of accounting. Purchased assets and assumed liabilities are recorded at their estimated fair values as of the purchase date. Any identifiable intangible assets are also recorded at fair value. When the consideration given is less than the fair value of the net assets received, the acquisition results in a “bargain purchase gain.” If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Fair values are subject to refinement for up to one year after the closing date of an acquisition as additional information regarding the closing date fair values becomes available. All 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). Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date and carryover of the seller's related allowance for loan losses is prohibited. When the loans have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments, the difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the non-accretable difference. The Company must estimate expected cash flows at each reporting date. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in expected cash flows result in a reversal of the provision for loan losses to the extent of prior provisions and adjust accretable discount if no prior provisions have been made or have been fully reversed. This increase in accretable discount will have a positive impact on future interest income. Transfer of financial assets Transfers of financial assets are accounted for as sales, when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. 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. Net cash flows are reported for customer loan and deposit transactions, securities sold under agreements to repurchase and federal funds purchased. The Bank is required to maintain reserve balances in cash or on deposit with the Federal Reserve Bank. The reserve requirement as of December 31, 2018 and 2017 was $61.2 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. The total of the average daily required reserve was approximately $50.4 million and $38.8 million for the years ended December 31, 2018 and 2017 , respectively. Investment Securities The Company classifies its investment securities in one of three categories: (i) trading, (ii) held to maturity or (iii) available for sale. Trading securities are bought and held principally for the purpose of selling them in the near term. Held to maturity securities are those securities for which the Company has the ability and intent to hold until maturity. All other investment securities are classified as available for sale. At December 31, 2018 and 2017 , all securities were classified as available for sale. Trading securities are carried at fair value. Unrealized gains and losses on trading securities are recorded in earnings as a component of other noninterest income. Held to maturity securities are recorded initially at cost and subsequently adjusted for paydowns and amortization of purchase premium or accretion of purchase discount. Available for sale securities are carried at fair value. Unrealized holding gains and losses, net of the related deferred tax effect, on available for sale securities are excluded from earnings and are reported in other comprehensive income as a separate component of shareholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Unrealized holding gains or losses associated with transfers of securities from held to maturity to available for sale are recorded as a separate component of shareholders’ equity. These unrealized holding gains or losses are amortized into income over the remaining life of the security as an adjustment to the yield in a manner consistent with the amortization or accretion of the original purchase premium or discount on the associated security. The amortization of premiums and accretion of discounts are recognized in interest income using methods approximating the interest method over the expected life of the securities. Realized gains and losses, determined on the basis of the cost of specific securities sold, are included in earnings on the trade date. A decline in the market value of any available for sale or held to maturity investment below cost that is deemed other than temporary establishes a new cost basis for the security. Other than temporary impairment deemed to be credit related is charged to earnings. Other than temporary impairment attributed to non-credit related factors is recognized in other comprehensive income. In determining whether other-than-temporary impairment losses exist, management considers (i) the length of time and the extent to which the fair value has been less than cost, (ii) the financial condition and near-term prospects of the issuer or underlying collateral of the security and (iii) the Company’s intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Other Investments Other investments include Federal Home Loan Bank (“FHLB”) stock and Federal Reserve Bank stock. 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 due to restrictions placed on transferability and therefore are carried at cost. These investments are periodically evaluated for impairment based on ultimate recovery of par value or cost basis. Both cash and stock dividends are reported as income. Also included in other investments are 11,175 Visa Class B restricted shares owned by the Bank with a carrying value of approximately $242,000 as of December 31, 2018 . These shares are transferable only under limited circumstances until they can be converted into the publicly traded Visa Class A common shares. This conversion will not occur until the settlement of certain litigation which will be indemnified by Visa members, including the Bank. Visa funded an escrow account from its initial public offering to settle these litigation claims. Should this escrow account be insufficient to cover these litigation claims, Visa is entitled to fund additional amounts to the escrow account by reducing each member bank’s Visa Class B conversion ratio to unrestricted Visa Class A shares. As of December 31, 2018 , the conversion ratio was 1.6298 . Loans Held for Sale Loans held for sale are carried at the estimated fair value, as determined by outstanding commitments from third party investors in the secondary market. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of mortgage loans held for sale and realized gains and losses upon ultimate sale of the mortgage loans held for sale are classified as mortgage banking activity in the consolidated statements of income. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of SBA loans held for sale and realized gains and losses upon ultimate sale of the SBA loans held for sale are classified as gain on sale of SBA loans in the consolidated statements of income. Servicing Rights When mortgage and SBA loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in mortgage banking activity or gains on sales of SBA loans accordingly. Fair value is based on market prices for comparable servicing contracts, when available or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method which requires servicing rights to be amortized into non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing fee income, which is reported on the income statement as other noninterest income, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of servicing rights is netted against loan servicing fee income. Servicing fees totaled $4,492,000 , $1,687,000 and $1,708,000 for the years ended December 31, 2018 , 2017 and 2016 , respectively. Late fees and ancillary fees related to loan servicing are not material. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into strata based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized for a particular stratum through a valuation allowance, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular stratum, a reduction of the valuation allowance may be recorded as an increase to income. Changes in valuation allowances related to servicing rights are reported in other noninterest income on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Loans Loans, excluding purchased loans and residential mortgage purchased loan pools (“purchased loan pools”) are reported at their outstanding principal balances less unearned income, net of deferred fees and origination costs. Interest income is accrued on the outstanding principal balance. For all classes of loans, the accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to make payments as they become due, unless the loan is well secured and in the process of collection. Interest income on mortgage and commercial loans is discontinued and placed on non-accrual status at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Mortgage loans and commercial loans are charged off to the extent principal or interest is deemed uncollectible. Consumer loans continue to accrue interest until they are charged off, generally between 90 and 120 days past due, unless the loan is in the process of collection. Non-accrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. All interest accrued, but not collected for loans that are placed on nonaccrual or charged off, is reversed against interest income. Interest income on nonaccrual loans is applied against 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. Purchased Loans Purchased loans include loans acquired in FDIC-assisted acquisitions (“covered loans”) and other acquisitions (“purchased non-covered loans”) and are initially recorded at fair value on the date of the purchase. Purchased loans that contain evidence of credit deterioration (“purchased credit impaired loans”) on the date of purchase are carried at the net present value of expected future proceeds. All other purchased loans are recorded at their initial fair value, adjusted for subsequent advances, pay downs, amortization or accretion of any premium or discount on purchase, charge-offs and any other adjustment to carrying value. There is no carryover of the seller’s allowance for loan losses. After acquisition, losses are recognized by recording a charge-off of the loss and a corresponding provision expense. In determining the initial fair value of purchased loans without evidence of credit deterioration at the date of acquisition, management includes (i) no carryover of the seller's allowance for loan losses and (ii) an adjustment of the recorded investment to reflect an appropriate market rate of interest, given the remaining term, risk profile and grade assigned to each loan. This adjustment is accreted into earnings as a yield adjustment, using methods approximating the effective yield method, over the remaining life of each loan. Purchased credit impaired loans are accounted for individually. The Company estimates the amount and timing of expected cash flows for each loan, and the expected cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan (accretable yield). The excess of the loan’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, an impairment loss is recorded as a provision for loan losses. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest income through an increase in accretable yield. Purchased Loan Pools Purchased loan pools include groups of residential mortgage loans that were not acquired in bank acquisitions or FDIC-assisted transactions. Purchased loan pools are reported at their outstanding principal balances plus purchase premiums, net of accumulated amortization. Interest income is accrued on the outstanding principal balance. The accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to make payments as they become due, unless the loan is well secured and in the process of collection. Allowance for Loan Losses The allowance for loan losses is established through a provision for loan losses charged to expense. Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. The allowance is an amount that management believes will be adequate to absorb estimated losses relating to specifically identified loans, as well as probable incurred losses in the balance of the loan portfolio. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of various risks in the loan portfolio highlighted by historical experience, the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, current economic conditions that may affect the borrower’s ability to pay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance for loan losses evaluation does not include the effects of expected losses on specific loans or groups of loans that are related to future events or expected changes in economic conditions. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance for loan losses and may require the Bank to make additions to the allowance based on their judgment about information available to them at the time of their examinations. The allowance consists of specific and general components. The specific component includes loans management considers impaired and other loans or groups of loans that management has classified with higher risk characteristics. For such loans that are classified as impaired, an allowance is established when the discounted cash flows, collateral value or observable market price of the impaired loan is lower than the carrying value of that loan. The general component covers non-classified loans and is based on historical loss experience adjusted for qualitative factors. The allowance for loan losses represents a reserve for probable incurred losses in the loan portfolio. The adequacy of the allowance for loan losses is evaluated periodically based on a review of all significant loans, with a particular emphasis on non-accruing, past due and other loans that management believes might be potentially impaired or warrant additional attention. The Company segregates the loan portfolio by type of loan and utilizes this segregation in evaluating exposure to risks within the portfolio. In addition, based on internal reviews and external reviews performed by independent loan reviewers and regulatory authorities, the Company further segregates the loan portfolio by loan grades based on an assessment of risk for a particular loan or group of loans. In establishing allowances, management considers historical loan loss experience but adjusts this data with a significant emphasis on data such as risk ratings, current loan quality trends, current economic conditions and other factors in the markets where the Company operates. Factors considered include, among others, current valuations of real estate in their markets, unemployment rates, the effect of weather conditions on agricultural related entities and other significant local economic events. The Company has developed a methodology for determining the adequacy of the allowance for loan losses which is monitored by the Company’s Chief Credit Officer. Procedures provide for the assignment of a risk rating for every loan included in the total loan portfolio. Commercial insurance premium loans, overdraft protection loans and certain mortgage loans and consumer loans serviced by outside processors are treated as pools for risk rating purposes. The risk rating schedule provides nine ratings of which five ratings are classified as pass ratings and four ratings are classified as criticized ratings. Each risk rating is assigned a percentage factor of historical losses, calculated by loan type, and adjusted for qualitative factors to be applied to the balance of loans by risk rating and loan type, to determine the adequate amount of reserve. Many of the larger loans require an annual review by an independent loan officer in the Company’s internal loan review department. Assigned risk ratings are adjusted based on various factors including changes in borrower’s financial condition, the number of days past due and general economic conditions. The calculation of the allowance for loan losses, including underlying data and assumptions, is reviewed quarterly by the independent internal loan review department. Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. Consumer loans are charged-off in accordance with the Federal Financial Institutions Examination Council’s (“FFIEC”) Uniform Retail Credit Classification and Account Management Policy. Commercial loans are charged-off when they are deemed uncollectible, which usually involves a triggering event within the collection effort. If the loan is collateral dependent, the loss is more easily identified and is charged-off when it is identified, usually based upon receipt of an appraisal. However, when a loan has guarantor support, and the guarantor demonstrates willingness and capacity to support the debt, the Company may carry the estimated loss as a reserve against the loan while collection efforts with the guarantor are pursued. If, after collection efforts with the guarantor are complete, the deficiency is still considered uncollectible, the loss is charged-off and any further collections are treated as recoveries. In all situations, when a loan is downgraded to a loan risk rating of 9 (Loss per the regulatory guidance), the uncollectible portion is charged-off. Loan Commitments and Financial Instruments Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and standby letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. Premises and Equipment Land is carried at cost. Other premises and equipment are carried at cost, less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets. In general, estimated lives for buildings are up to 40 years , furniture and equipment useful lives range from three to 20 years and the lives of software and computer related equipment range from three to five years . Leasehold improvements are amortized over the life of the related lease, or the related assets, whichever is shorter. Expenditures for major improvements of the Company’s premises and equipment are capitalized and depreciated over their estimated useful lives. Minor repairs, maintenance and improvements are charged to operations as incurred. When assets are sold or disposed of, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reflected in earnings. FDIC Loss-Share Receivable/Payable In connection with the Company’s FDIC-assisted acquisitions, the Company has recorded an FDIC loss-share receivable to reflect the indemnification provided by the FDIC. Since the indemnified items are covered loans and covered foreclosed assets, which are initially measured at fair value, the FDIC loss-share receivable is also initially measured and recorded at fair value, and is calculated by discounting the cash flows expected to be received from the FDIC. These cash flows are estimated by multiplying estimated losses by the reimbursement rates as set forth in the loss-sharing agreements. The balance of the FDIC loss-share receivable and the accretion (or amortization) thereof is adjusted periodically to reflect changes in expectations of discounted cash flows, expense reimbursements under the loss-sharing agreements and other factors. The Company is accreting (or amortizing) its FDIC loss-share receivable over the shorter of the contractual term of the indemnification agreement ( ten years for the single family loss-sharing agreements, and five years for the non-single family loss-sharing agreements) or the remaining life of the indemnified asset. 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. It is calculated as the difference between management’s estimated losses on covered loans and covered foreclosed assets and the loss threshold contained in each loss-sharing agreement, multiplied by the applicable clawback provisions contained in each loss-sharing agreement. This clawback amount, which is payable to the FDIC upon termination of the applicable loss-sharing agreement, is then discounted back to net present value. To the extent that actual losses on covered loans and covered foreclosed assets are less than estimated losses, the applicable clawback payable to the FDIC upon termination of the loss-sharing agreements will increase. To the extent that actual losses on covered loans and covered foreclosed assets are more than estimated losses, the applicable clawback payable to the FDIC upon termination of the loss-sharing agreements will decrease. The balance of the FDIC clawback payable and the amortization thereof are adjusted periodically to reflect changes in expected losses on covered assets and the impact of such changes on the clawback payable and other factors. Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of the net assets purchased in business combinations. Goodwill is required to be tested annually for impairment or whenever events occur that may indicate that the recoverability of the carrying amount is not probable. In the event of an impairment, the amount by which the carrying amount exceeds the fair value is charged to earnings. The Company performs its annual impairment testing of goodwill in the fourth quarter of each year. Intangible assets include core deposit premiums from various past bank acquisitions as well as intangible assets recorded in connection with the USPF acquisition for insurance agent relationships, the "US Premium Finance" trade name and a non-compete agreement. Core deposit premiums acquired in various past bank acquisitions 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 acquisition date and is amortized over an estimated useful life of seven to ten years . The insurance agent relationships, the "US Premium Finance" trade name and non-compete agreement intangible assets acquired in the USPF acquisition are based on the established values as of the acquisition date and are being amortized over estimated useful lives of eight years , seven years and three years , respectively. Amortization periods for intangible assets are reviewed annually in connection with the annual impairment testing of goodwill. Cash Value of Bank Owned Life Insurance The Company has purchased life insurance policies on certain officers. The life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Other Real Estate Owned Foreclosed assets acquired through or in lieu of loan foreclosure are held for sale and are initially recorded at fair value less estimated cost to sell. Any write-down to fair value at the time of transfer to foreclosed assets is charged to the allowance for loan losses. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Costs of improvements are capitalized up to the fair value of the property, whereas costs relating to holding foreclosed assets and subsequent adjustments to the value are charged to operations. Income Taxes Deferred income tax assets and liabilities are determined using the liability method. Under this method, the net deferred tax asset or liability is determined based on the tax effects of the temporary differences between the book and tax bases of the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such assets is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies. The Company currently evaluates income tax positions judged to be uncertain. A loss contingency reserve is accrued if it is probable that the tax position will be challenged with a tax examination being presumed to occur, it is probable that the future resolution of the challenge will confirm that a loss has been incurred, and the amount of such loss can be reasonably estimated. The Company recognizes interest and penalties related to income tax matters in other noninterest expenses. Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Share-Based Compensation The Company accounts for its stock compensation plans using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company recorded approximately $6.2 million , $3.3 million , and $2.3 million of share-based compensation cost in 2018 , 2017 and 2016 , respectively. Treasury Stock The Company’s repurchases of shares of its common stock are recorded at cost as treasury stock and result in a reduction of shareholders' equity. Earnings Per Share Basic earnings per share are computed by divi

PENDING ACQUISITIONS

PENDING ACQUISITIONS	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
PENDING ACQUISITIONS	PENDING ACQUISITION On December 17, 2018, the Company and Fidelity Southern Corporation, a Georgia corporation ("Fidelity"), entered into an Agreement and Plan of Merger (the "Fidelity Merger Agreement") pursuant to which Fidelity will merge into Ameris, with Ameris as the surviving entity and immediately thereafter, Fidelity Bank, a Georgia bank wholly owned by Fidelity, will be merged into Ameris Bank, with Ameris Bank as the surviving entity. Fidelity Bank operates 69 full-service banking locations, 50 of which are located in Georgia and 19 of which are located Florida, providing financial products and services to customers primarily in the metropolitan markets of Atlanta, Georgia, and Jacksonville, Orlando, Tallahassee, and Sarasota-Bradenton, Florida. Under the terms of the Fidelity Merger Agreement, Fidelity's shareholders will receive 0.80 shares of Ameris common stock for each share of Fidelity common stock they hold. Each outstanding Fidelity restricted stock award will fully vest and be converted into the right to receive 0.80 shares of the Ameris common stock for each share of Fidelity common stock underlying such award. Each outstanding Fidelity stock option will fully vest and be converted into an option to purchase shares of Ameris common stock, with the number of underlying shares and per share exercise price of such option adjusted to reflect the exchange ratio of 0.80 . The estimated purchase price is $750.7 million in the aggregate based upon the $34.02 per share closing price of the Ameris common stock as of December 14, 2018. The merger is subject to customary closing conditions, including the receipt of regulatory approvals and the approval of Ameris and Fidelity shareholders. The transaction is expected to close during the second quarter of 2019. As of December 31, 2018, Fidelity reported assets of $4.73 billion , gross loans of $3.92 billion and deposits of $3.98 billion . The purchase price will be allocated among the net assets of Fidelity acquired as appropriate, with the remaining balance being reported as goodwill.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 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 December 31, 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 December 31, 2018 , management continues to evaluate fair value adjustments related to loans, premises, intangibles, interest-bearing deposits, other borrowings, subordinated deferrable interest debentures, other liabilities and deferred tax assets . The following table presents the assets acquired and liabilities of Hamilton assumed as of June 29, 2018 and their fair value estimates. (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) (696 ) (k) 1,298,040 Less allowance for loan losses (11,183 ) 11,183 (c) — — Loans, net 1,303,081 (4,345 ) (696 ) 1,298,040 Other real estate owned 847 — — 847 Premises and equipment 27,483 — (723 ) (l) 26,760 Other intangible assets, net 18,755 (2,755 ) (d) 7,610 (m) 23,610 Cash value of bank owned life insurance 4,454 — — 4,454 Deferred income taxes, net 12,445 (6,308 ) (e) 343 (n) 6,480 Other assets 13,053 — (17 ) (o) 13,036 Total assets $ 1,798,537 $ (15,784 ) $ 6,039 $ 1,788,792 Liabilities Deposits: Noninterest-bearing $ 381,039 $ — — $ 381,039 Interest-bearing 1,201,324 (1,896 ) (f) 4,783 (p) 1,204,211 Total deposits 1,582,363 (1,896 ) 4,783 1,585,250 Other borrowings 10,687 (66 ) (g) 286 (q) 10,907 Subordinated deferrable interest debenture 3,093 (658 ) (h) (143 ) (r) 2,292 Other liabilities 10,460 2,391 (i) — 12,851 Total liabilities 1,606,603 (229 ) 4,926 1,611,300 Net identifiable assets acquired over (under) liabilities assumed 191,934 (15,555 ) 1,113 177,492 Goodwill — 220,713 (1,070 ) 219,643 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 additional recording of fair value adjustments to the acquired loan portfolio. (l) Adjustment reflects the recording of fair value adjustment to premises and equipment. (m) Adjustment reflects additional recording of fair value adjustments to the core deposit intangible on the acquired core deposit accounts. (n) 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. (o) Adjustment reflects the fair value adjustment to other assets. (p) Adjustment reflects additional recording of fair value adjustments on the acquired deposits. (q) Adjustment reflects the fair value adjustment to other borrowings. (r) Adjustment reflects additional recording of fair value adjustments to the subordinated deferrable interest debenture. Goodwill of $219.6 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 $16.2 million , or 1.23% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $18.3 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 (2,090 ) Cash flows expected to be collected 19,133 Accretable yield (794 ) Total purchased credit-impaired loans acquired $ 18,339 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 $ 18,339 $ 21,223 $ 2,090 Acquired receivables not subject to ASC 310-30 $ 1,279,701 $ 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 December 31, 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 December 31, 2018 , management continues to evaluate fair value adjustments related to loans, intangibles, interest-bearing deposits, other liabilities and deferred tax assets. The following table presents the assets acquired and liabilities of Atlantic assumed as of May 25, 2018 and their fair value estimates. (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) 342 (m) 6,833 Other assets 3,604 (634 ) (h) — 2,970 Total assets $ 882,287 $ (7,389 ) $ (585 ) $ 874,313 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 ) (1,610 ) 76,317 Goodwill — 91,360 1,610 92,970 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 $93.0 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 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) 424 (h) $ 5,916 Total liabilities — 5,492 424 5,916 Net identifiable assets acquired over liabilities assumed — 15,822 1,869 17,691 Goodwill — 67,159 (1,869 ) 65,290 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 $65.3 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 to reflect a decrease in the estimated contingent consideration liability. During the fourth quarter of 2018, the Company recorded $2.5 million in other noninterest income in the consolidated statements of income to reflect a further decrease in the estimated contingent consideration liability. These decreases in the estimated contingent consideration liability were based on projected results of the premium finance division for the entire measurement period from January 1, 2018 through June 30, 2019. Jacksonville Bancorp, Inc. On March 11, 2016, the Company completed its acquisition of Jacksonville Bancorp, Inc. (“JAXB”), a bank holding company headquartered in Jacksonville, Florida. Upon consummation of the acquisition, JAXB was merged with and into the Company, with Ameris as the surviving entity in the merger. At that time, JAXB’s wholly owned banking subsidiary, The Jacksonville Bank (“Jacksonville Bank”), was also merged with and into the Bank. The acquisition expanded the Company’s existing market presence, as Jacksonville Bank had a total of eight full-service branches located in Jacksonville and Jacksonville Beach, Duval County, Florida. Under the terms of the merger, JAXB’s common shareholders received 0.5861 shares of Ameris common stock or $16.50 in cash for each share of JAXB common stock or nonvoting common stock they previously held, subject to the total consideration being allocated 75% stock and 25% cash. As a result, the Company issued 2,549,469 common shares at a fair value of $72.5 million and paid $23.9 million in cash to former shareholders of JAXB. During the third and fourth quarters of 2016, management revised its initial estimates regarding the valuation of loans, other real estate owned, premises and equipment, core deposit intangible and other assets acquired. In addition, management assessed and recorded the deferred tax assets resulting from differences in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for income tax purposes. This estimate also reflects 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. The following table presents the assets acquired and liabilities of JAXB assumed as of March 11, 2016 and their fair value estimates. (dollars in thousands) As Recorded by JAXB Initial Fair Value Adjustments Subsequent Fair Value Adjustments As Recorded by Ameris Assets Cash and cash equivalents $ 9,704 $ — $ — $ 9,704 Federal funds sold and interest-bearing balances 7,027 — — 7,027 Investment securities 60,836 (942 ) (a) — 59,894 Other investments 2,458 — — 2,458 Loans 416,831 (15,746 ) (b) 553 (j) 401,638 Less allowance for loan losses (12,613 ) 12,613 (c) — — Loans, net 404,218 (3,133 ) 553 401,638 Other real estate owned 2,873 (1,035 ) (d) 88 (k) 1,926 Premises and equipment 4,798 — (119 ) (l) 4,679 Intangible assets 288 5,566 (e) (1,108 ) (m) 4,746 Other assets 14,141 23,266 (f) (3,524 ) (n) 33,883 Total assets $ 506,343 $ 23,722 $ (4,110 ) $ 525,955 Liabilities Deposits: Noninterest-bearing $ 123,399 $ — $ — $ 123,399 Interest-bearing 277,539 421 (g) — 277,960 Total deposits 400,938 421 — 401,359 Other borrowings 48,350 84 (h) — 48,434 Subordinated deferrable interest debentures 16,294 (3,393 ) (i) — 12,901 Other liabilities 2,354 — — 2,354 Total liabilities 467,936 (2,888 ) — 465,048 Net identifiable assets acquired over (under) liabilities assumed 38,407 26,610 (4,110 ) 60,907 Goodwill — 31,375 4,110 35,485 Net assets acquired over (under) liabilities assumed $ 38,407 $ 57,985 $ — $ 96,392 Consideration: Ameris Bancorp common shares issued 2,549,469 Price per share of the Company's common stock $ 28.42 Company common stock issued $ 72,455 Cash exchanged for shares $ 23,937 Fair value of total consideration transferred $ 96,392 Explanation of fair value adjustments (a) Adjustment reflects the fair value adjustments of the portfolio of securities available for sale 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 JAXB remaining fair value adjustments from their prior acquisitions. (c) Adjustment reflects the elimination of JAXB’s allowance for loan losses. (d) Adjustment reflects the fair value adjustment based on the Company’s evaluation of the acquired OREO portfolio, which is based largely on contracted sale prices. (e) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts. (f) Adjustment reflects the deferred taxes on the difference in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes and the reversal of JAXB valuation allowance established on their deferred tax assets. (g) Adjustment reflects the fair value adjustments based on the Company’s evaluation of the acquired deposits. (h) Adjustment reflects the fair value adjustments based on the Company’s evaluation of the liability for other borrowings. (i) Adjustment reflects the fair value adjustment to the subordinated deferrable interest debentures at the acquisition date, net of the reversal of JAXB remaining fair value adjustments from their prior acquisitions. (j) Adjustment reflects additional recording of fair value adjustment of the acquired loan portfolio. (k) Adjustment reflects additional recording of fair value adjustment of other real estate owned. (l) Adjustment reflects recording of fair value adjustment of the premises and equipment. (m) Adjustment reflects adjustment to the core deposit intangible on the acquired core deposit accounts. (n) Adjustment reflects additional recording of deferred taxes on the difference in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. Goodwill of $35.5 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the JAXB 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 $401.6 million of loans at fair value, net of $15.2 million , or 3.64% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $27.0 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 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 $ 42,314 Non-accretable difference (9,181 ) Cash flows expected to be collected 33,133 Accretable yield (6,182 ) Total purchased credit-impaired loans acquired $ 26,951 The following table presents the acquired loan data for the JAXB acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 26,951 $ 42,314 $ 9,181 Acquired receivables not subject to ASC 310-30 $ 374,687 $ 488,346 $ — Pro Forma Financial Information The results of operations of Hamilton, Atlantic, USPF and JAXB subsequent to the respective acquisition dates are included in the Company’s consolidated statements of income. The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the Hamilton, Atlantic and USPF acquisitions had occurred on January 1, 2017, unadjusted for potential cost savings. Year Ended December 31, (dollars in thousands, except per share data) 2018 2017 Net interest income and noninterest income $ 514,885 $ 477,500 Net income $ 134,486 $ 97,686 Net income available to common shareholders $ 134,486 $ 97,686 Income per common share available to common shareholders – basic $ 2.83 $ 2.08 Income per common share available to common shareholders – diluted $ 2.83 $ 2.07 Average number of shares outstanding, basic 47,460 46,959 Average number of shares outstanding, diluted 47,566 47,275

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost and estimated fair value of securities available for sale along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2018 State, county and municipal securities $ 149,670 $ 1,367 $ (304 ) $ 150,733 Corporate debt securities 67,123 718 (527 ) 67,314 Mortgage-backed securities 982,183 4,172 (11,979 ) 974,376 Total debt securities $ 1,198,976 $ 6,257 $ (12,810 ) $ 1,192,423 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 following table shows the gross unrealized losses and estimated fair value of securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at December 31, 2018 and 2017 . Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Unrealized Losses Estimated Unrealized Losses December 31, 2018 State, county and municipal securities $ 23,784 $ (52 ) $ 33,873 $ (252 ) $ 57,657 $ (304 ) Corporate debt securities 17,291 (111 ) 17,952 (416 ) 35,243 (527 ) Mortgage-backed securities 119,745 (580 ) 435,749 (11,399 ) 555,494 (11,979 ) Total debt securities $ 160,820 $ (743 ) $ 487,574 $ (12,067 ) $ 648,394 $ (12,810 ) 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 December 31, 2018 , the Company’s security portfolio consisted of 531 securities, 293 of which were in an unrealized loss position. The majority of the unrealized losses are related to the Company’s mortgage-backed securities as discussed below. At December 31, 2018 , the Company held 239 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 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 December 31, 2018 . At December 31, 2018 , the Company held 41 state, county and municipal securities and 13 corporate securities that were in an unrealized loss position. Because the decline in fair value is attributable to changes in interest rates, 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 December 31, 2018 . During 2018 and 2017 , the Company received timely and current interest and principal payments on all of the securities classified as corporate debt securities. The Company’s investments in subordinated debt include investments in regional and super-regional banks on which the Company prepares regular analysis through review of financial information or 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 December 31, 2018 or 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 concerns 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 does not intend to sell these investment securities at an unrealized loss position at December 31, 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 December 31, 2018 , these investments are not considered impaired on an other-than-temporary basis. The amortized cost and estimated fair value of debt securities available for sale as of December 31, 2018 , by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying the securities may be called or repaid without penalty. Securities not due at a single maturity date are shown separately. Therefore, these securities are not included in the maturity categories in the following maturity summary. (dollars in thousands) Amortized Cost Estimated Fair Value Due in one year or less $ 16,900 $ 16,907 Due from one year to five years 86,338 86,234 Due from five to ten years 84,383 85,595 Due after ten years 29,172 29,311 Mortgage-backed securities 982,183 974,376 $ 1,198,976 $ 1,192,423 Securities with a carrying value of approximately $510.0 million and $403.3 million at December 31, 2018 and 2017 , respectively, serve as collateral to secure public deposits, securities sold under agreements to repurchase and for other purposes required or permitted by law. Gains and losses on sales of securities available for sale consist of the following: For the Years Ended (dollars in thousands) 2018 2017 2016 Gross gains on sales of securities $ 390 $ 38 $ 312 Gross losses on sales of securities (301 ) (1 ) (218 ) Net realized gains on sales of securities available for sale $ 89 $ 37 $ 94 Total gain (loss) on securities reported on the consolidated statements of income is comprised of the following: For the Years Ended (dollars in thousands) 2018 2017 2016 Net realized gains on sales of securities available for sale $ 89 $ 37 $ 94 Unrealized holding losses on equity securities (126 ) — — Total gain (loss) on securities $ (37 ) $ 37 $ 94

LOANS AND ALLOWANCE FOR LOAN LO

LOANS AND ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
LOANS AND ALLOWANCE FOR LOAN LOSSES	LOANS AND ALLOWANCE FOR LOAN LOSSES 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. During 2015 and 2016, the Bank purchased residential mortgage loan pools 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 December 31, 2018 and 2017 , the net carrying value of these consumer installment home improvement loans was approximately $399.9 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 a division to originate, administer and service these types of loans. As of December 31, 2018 and 2017 , the net carrying value of commercial insurance premium finance loans was approximately $413.5 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, farmland and warehouse space. 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 and other loans include home improvement loans, automobile loans, boat and recreational vehicle financing, and both 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. December 31, (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 1,316,359 $ 1,362,508 Real estate – construction and development 671,198 624,595 Real estate – commercial and farmland 1,814,529 1,535,439 Real estate – residential 1,403,000 1,009,461 Consumer installment 455,371 324,511 $ 5,660,457 $ 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 FDIC. Purchased loans totaling $2.59 billion and $861.6 million at December 31, 2018 and 2017 , respectively, are not included in the above schedule. The carrying value of purchased loans are shown below according to major loan type as of the end of the years shown. (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 372,686 $ 74,378 Real estate – construction and development 227,900 65,513 Real estate – commercial and farmland 1,337,859 468,246 Real estate – residential 623,199 250,539 Consumer installment 27,188 2,919 $ 2,588,832 $ 861,595 A rollforward of purchased loans for the years ended December 31, 2018 and 2017 is shown below. (dollars in thousands) 2018 2017 Balance, January 1 $ 861,595 $ 1,069,191 Charge-offs (1,803 ) (3,411 ) Additions due to acquisitions 2,053,744 — Accretion 11,918 11,308 Transfers to purchased other real estate owned (6,396 ) (5,023 ) Payments received (330,226 ) (210,470 ) Ending balance $ 2,588,832 $ 861,595 The following is a summary of changes in the accretable discounts of purchased loans during years ended December 31, 2018 and 2017 : (dollars in thousands) 2018 2017 Balance, January 1 $ 20,192 $ 30,624 Additions due to acquisitions 30,037 — Accretion (11,918 ) (11,308 ) Accretable discounts removed due to charge-offs (42 ) (17 ) Transfers between non-accretable and accretable discounts, net 2,227 893 Ending balance $ 40,496 $ 20,192 Purchased loan pools are defined as groups of residential mortgage loans that were not acquired in bank acquisitions or FDIC-assisted transactions. As of December 31, 2018 , purchased loan pools totaled $262.6 million and consisted of whole-loan, adjustable rate residential mortgages on properties outside the Company’s markets, with principal balances totaling $260.5 million and $2.1 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 purchase premium paid at acquisition. As of December 31, 2018 , all loans in purchased loan pools were performing current loans risk-rated 3 (Good Credit). As of December 31, 2018 , purchased pool loans had no loans on nonaccrual status and had no loans classified as troubled debt restructurings. As of December 31, 2017 , purchased loan pools included principal balance of $904,000 risk-rated (Substandard), while all other loans included in purchased loan pools were performing current loans risk-rated 3 (Good Credit). As of December 31, 2017 , purchased pool loans had no loans on nonaccrual status and had one loan classified as an accruing troubled debt restructuring with a principal balance of $904,000 . At December 31, 2018 and 2017 , the Company had allocated $732,000 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 in order 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 to 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) 2018 2017 Commercial, financial and agricultural $ 1,412 $ 1,306 Real estate – construction and development 892 554 Real estate – commercial and farmland 4,654 2,665 Real estate – residential 10,465 9,194 Consumer installment 529 483 $ 17,952 $ 14,202 The following table presents an analysis of purchased loans accounted for on a nonaccrual basis. (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 1,199 $ 813 Real estate – construction and development 6,119 3,139 Real estate – commercial and farmland 5,534 5,685 Real estate – residential 10,769 5,743 Consumer installment 486 48 $ 24,107 $ 15,428 The following table presents an analysis of past due loans, excluding purchased loans as of December 31, 2018 and 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 As of December 31, 2018 Commercial, financial and agricultural $ 6,479 $ 5,295 $ 4,763 $ 16,537 $ 1,299,822 $ 1,316,359 $ 3,808 Real estate – construction and development 1,218 481 725 2,424 668,774 671,198 — Real estate – commercial and farmland 1,625 530 3,645 5,800 1,808,729 1,814,529 — Real estate – residential 11,423 4,631 8,923 24,977 1,378,023 1,403,000 — Consumer installment 2,344 1,167 735 4,246 451,125 455,371 414 Total $ 23,089 $ 12,104 $ 18,791 $ 53,984 $ 5,606,473 $ 5,660,457 $ 4,222 (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 As of 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 December 31, 2018 and 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 As of December 31, 2018 Commercial, financial and agricultural $ 421 $ 416 $ 1,015 $ 1,852 $ 370,834 $ 372,686 $ — Real estate – construction and development 627 370 5,273 6,270 221,630 227,900 — Real estate – commercial and farmland 1,935 736 1,698 4,369 1,333,490 1,337,859 — Real estate – residential 12,531 2,407 7,005 21,943 601,256 623,199 — Consumer installment 679 237 249 1,165 26,023 27,188 — Total $ 16,193 $ 4,166 $ 15,240 $ 35,599 $ 2,553,233 $ 2,588,832 $ — (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 As of 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 Years Ended (dollars in thousands) 2018 2017 2016 Nonaccrual loans $ 17,952 $ 14,202 $ 18,114 Troubled debt restructurings not included above 9,323 13,599 14,209 Total impaired loans $ 27,275 $ 27,801 $ 32,323 Interest income recognized on impaired loans $ 827 $ 1,867 $ 1,033 Foregone interest income on impaired loans $ 853 $ 950 $ 977 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of December 31, 2018 and 2017 . (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2018 Commercial, financial and agricultural $ 1,902 $ 1,155 $ 513 $ 1,668 $ 4 $ 1,637 Real estate – construction and development 1,378 613 424 1,037 3 984 Real estate – commercial and farmland 8,950 867 6,649 7,516 1,591 7,879 Real estate – residential 16,885 5,144 11,365 16,509 867 15,029 Consumer installment 561 545 — 545 — 534 Total $ 29,676 $ 8,324 $ 18,951 $ 27,275 $ 2,465 $ 26,063 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2017 Commercial, financial and agricultural $ 1,453 $ 734 $ 613 $ 1,347 $ 145 $ 2,173 Real estate – construction and development 1,467 471 500 971 48 1,122 Real estate – commercial and farmland 10,646 729 8,873 9,602 1,047 11,053 Real estate – residential 17,416 4,828 10,565 15,393 1,005 14,930 Consumer installment 523 488 — 488 — 541 Total $ 31,505 $ 7,250 $ 20,551 $ 27,801 $ 2,245 $ 29,819 The following is a summary of information pertaining to purchased impaired loans: As of and For the Years Ended (dollars in thousands) 2018 2017 2016 Nonaccrual loans $ 24,107 $ 15,428 $ 22,966 Troubled debt restructurings not included above 18,740 20,472 23,543 Total impaired loans $ 42,847 $ 35,900 $ 46,509 Interest income recognized on impaired loans $ 2,203 $ 1,625 $ 2,755 Foregone interest income on impaired loans $ 1,483 $ 1,239 $ 1,637 The following table presents an analysis of information pertaining to purchased impaired loans as of December 31, 2018 and 2017 . (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2018 Commercial, financial and agricultural $ 5,717 $ 473 $ 757 $ 1,230 $ — $ 836 Real estate – construction and development 13,714 623 6,511 7,134 476 5,712 Real estate – commercial and farmland 14,766 1,115 10,581 11,696 684 12,349 Real estate – residential 24,839 8,185 14,116 22,301 773 21,433 Consumer installment 526 486 — 486 — 229 Total $ 59,562 $ 10,882 $ 31,965 $ 42,847 $ 1,933 $ 40,559 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2017 Commercial, financial and agricultural $ 4,170 $ 70 $ 744 $ 814 $ 400 $ 827 Real estate – construction and development 9,060 282 3,875 4,157 1,114 3,877 Real estate – commercial and farmland 14,596 1,224 11,173 12,397 906 15,329 Real estate – residential 20,867 6,574 11,910 18,484 821 20,743 Consumer installment 57 48 — 48 — 41 Total $ 48,750 $ 8,198 $ 27,702 $ 35,900 $ 3,241 $ 40,817 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 December 31, 2018 and 2017 (in thousands). As of December 31, 2018 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 530,864 $ 40 $ 500 $ 16 $ 10,744 $ 542,164 2 - Strong credit 452,250 681 37,079 33,043 48 523,101 3 - Good credit 174,811 74,657 888,433 1,246,383 23,844 2,408,128 4 - Satisfactory credit 137,038 582,456 814,068 94,143 419,983 2,047,688 5 - Fair credit 13,714 6,264 30,364 8,634 78 59,054 6 - Other assets especially mentioned 5,130 4,091 20,959 4,881 57 35,118 7 - Substandard 2,552 3,009 23,126 15,900 617 45,204 8 - Doubtful — — — — — — 9 - Loss — — — — — — Total $ 1,316,359 $ 671,198 $ 1,814,529 $ 1,403,000 $ 455,371 $ 5,660,457 As of December 31, 2017 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 539,899 $ — $ 5,790 $ 47 $ 9,243 $ 554,979 2 - Strong credit 568,557 1,005 68,507 49,742 670 688,481 3 - Good credit 125,740 59,318 966,391 843,178 39,352 2,033,979 4 - Satisfactory credit 117,358 552,918 454,506 88,537 274,462 1,487,781 5 - Fair credit 330 4,474 6,408 5,781 3 16,996 6 - Other assets especially mentioned 5,236 4,207 15,108 5,339 185 30,075 7 - Substandard 5,381 2,673 18,729 16,837 596 44,216 8 - Doubtful 7 — — — — 7 9 - Loss — — — — — — 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 December 31, 2018 and 2017 (in thousands). As of December 31, 2018 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 90,205 $ — $ — $ — $ 570 $ 90,775 2 - Strong credit 2,648 — 7,407 74,398 164 84,617 3 - Good credit 20,489 18,022 230,089 385,279 2,410 656,289 4 - Satisfactory credit 215,096 195,079 1,034,943 118,082 23,177 1,586,377 5 - Fair credit 14,445 2,728 29,468 16,937 35 63,613 6 - Other assets especially mentioned 11,601 1,459 10,063 7,231 94 30,448 7 - Substandard 18,202 10,612 25,889 21,272 738 76,713 8 - Doubtful — — — — — — 9 - Loss — — — — — — Total $ 372,686 $ 227,900 $ 1,337,859 $ 623,199 $ 27,188 $ 2,588,832 As of December 31, 2017 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 3,358 $ — $ — $ — $ 606 $ 3,964 2 - Strong credit 4,541 — 5,047 91,270 240 101,098 3 - Good credit 8,517 13,014 186,187 50,988 1,166 259,872 4 - Satisfactory credit 43,085 39,877 230,570 70,837 711 385,080 5 - Fair credit — 2,306 6,081 11,349 — 19,736 6 - Other assets especially mentioned 13,718 4,076 13,637 5,637 53 37,121 7 - Substandard 1,159 6,240 26,724 20,458 143 54,724 8 - Doubtful — — — — — — 9 - Loss — — — — — — 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 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 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 that 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, 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 2018 and 2017 totaling $111.7 million and $103.0 million , respectively, under such parameters. As of December 31, 2018 and 2017 , the Company had a balance of $11.0 million and $15.6 million , respectively, in troubled debt restructurings, excluding purchased loans. The Company has recorded $890,000 and $2.8 million in previous charge-offs on such loans at December 31, 2018 and 2017 , respectively. The Company’s balance in the allowance for loan losses allocated to such troubled debt restructurings was $820,000 and $1.4 million at December 31, 2018 and 2017 , respectively. At December 31, 2018 , the Company did not have any commitments to lend additional funds to debtors whose terms have been modified in troubled restructurings. During the year ending December 31, 2018 and 2017 , the Company modified loans as troubled debt restructurings, excluding purchased loans, with principal balances of $2.3 million and $4.2 million , respectively, and these modifications did not have a material impact on the Company's allowance for loan losses. The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the year ending December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 11 $ 348 2 $ 7 Real estate – construction and development 1 3 — — Real estate – commercial and farmland 2 440 7 3,516 Real estate – residential 13 1,430 12 656 Consumer installment 6 35 11 33 Total 33 $ 2,256 32 $ 4,212 Troubled debt restructurings, excluding purchased loans, with an outstanding balance of $1.3 million and $1.6 million at December 31, 2017 and 2016 defaulted during the year ended December 31, 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 the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the year ending December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 8 $ 107 2 $ 47 Real estate – construction and development 1 — 2 261 Real estate – commercial and farmland 1 246 4 419 Real estate – residential 16 911 12 838 Consumer installment 7 34 7 22 Total 33 $ 1,298 27 $ 1,587 The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and non-accrual at December 31, 2018 and 2017 . As of December 31, 2018 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 5 $ 256 14 $ 138 Real estate – construction and development 5 145 1 2 Real estate – commercial and farmland 12 2,863 3 426 Real estate – residential 71 6,043 20 1,119 Consumer installment 6 16 24 69 Total 99 $ 9,323 62 $ 1,754 As of 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 As of December 31, 2018 and 2017 , the Company had a balance of $22.2 million and $24.9 million , respectively, in troubled debt restructurings included in purchased loans. The Company has recorded $9

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
OTHER REAL ESTATE OWNED	OTHER REAL ESTATE OWNED The following is a summary of the activity in other real estate owned during years ended December 31, 2018 and 2017 : (dollars in thousands) 2018 2017 Balance, January 1 $ 8,464 $ 10,874 Loans transferred to other real estate owned 4,124 4,372 Net gains (losses) on sale and write-downs recorded in statement of income (611 ) (862 ) Sales proceeds (4,697 ) (5,920 ) Other (62 ) — Ending balance $ 7,218 $ 8,464 The following is a summary of the activity in purchased other real estate owned during years ended December 31, 2018 and 2017 : (dollars in thousands) 2018 2017 Balance, January 1 $ 9,011 $ 12,540 Loans transferred to other real estate owned 6,396 5,023 Acquired in acquisitions 1,888 — Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements 17 86 Net gains (losses) on sale and write-downs recorded in statement of income (690 ) 362 Sales proceeds (7,087 ) (9,000 ) Ending balance $ 9,535 $ 9,011

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment are summarized as follows: December 31, (dollars in thousands) 2018 2017 Land $ 49,518 $ 39,299 Buildings and leasehold improvements 110,623 95,771 Furniture and equipment 53,425 48,809 Construction in progress 3,312 757 216,878 184,636 Accumulated depreciation (71,468 ) (66,898 ) $ 145,410 $ 117,738 Depreciation expense was approximately $10.0 million , $9.2 million , and $9.5 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. At December 31, 2018 , estimated costs to complete construction projects in progress and other binding commitments for capital expenditures were not a material amount. Leases The Company has entered into various operating leases for certain branch locations, loan production offices, and corporate support services. Generally, these leases have initial lease terms of ten years or less with up to two renewal options. Rental expense amounted to approximately $7.9 million , $4.9 million , and $4.5 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Future minimum lease commitments under the Company’s operating leases, excluding any renewal options, are summarized as follows (in thousands): 2019 $ 6,386 2020 5,181 2021 4,523 2022 4,000 2023 2,983 Thereafter 8,312 $ 31,385

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The change in the carrying value of goodwill for the years ended December 31, 2018 and 2017 is summarized below for both the total Company and by the Company's reportable segments. December 31, (dollars in thousands) 2018 2017 Consolidated Carrying amount of goodwill at beginning of year $ 125,532 $ 125,532 Additions related to acquisitions in current year 377,902 — Carrying amount of goodwill at end of year $ 503,434 $ 125,532 Banking Division Carrying amount of goodwill at beginning of year $ 125,532 $ 125,532 Additions related to acquisitions in current year 312,612 — Carrying amount of goodwill at end of year $ 438,144 $ 125,532 Premium Finance Division Carrying amount of goodwill at beginning of year $ — $ — Additions related to acquisitions in current year $ 65,290 $ — Carrying amount of goodwill at end of year $ 65,290 $ — During 2018, the Company recorded goodwill totaling $377.9 million comprised of $219.6 million , $93.0 million and $65.3 million related to the acquisitions of Hamilton, Atlantic and USPF, respectively. Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. At December 31, 2018 , the Banking Division had positive equity and the Company's qualitative assessment indicated that it was more likely than not that the Banking Division's fair value exceeded it carrying value, resulting in no goodwill impairment. At December 31, 2018 , the Premium Finance Division had positive equity but the Company’s qualitative assessment did not indicate that it was more likely than not that the reporting unit’s fair value exceeded its carrying value. Therefore, the Company proceeded to the two step impairment test. Step 1 includes the determination of the carrying value of the reporting unit, including the goodwill and intangible assets, and estimating fair value of the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, Step 2 determines the impairment. Step 1 was completed for the Premium Finance Division by updating the original cash flow model used to value the division with current customer information, margin assumptions, and future growth. The resulting fair value of the Premium Finance Division exceeded its carrying value, indicating no goodwill impairment and eliminating the need to do Step 2. The carrying value of intangible assets as of December 31, 2018 and 2017 was $58.7 million and $13.5 million , respectively. Intangible assets are comprised core deposit intangibles, an insurance agent relationships intangible, a "US Premium Finance" trade name intangible, and a non-compete agreement intangible. During 2018 , the Company recorded core deposit intangible assets of $23.6 million and $7.5 million associated with the Hamilton acquisition and the Atlantic acquisition, respectively. The amortization period used for core deposit intangibles ranges from seven to ten years . Also during 2018 , in connection with the USPF acquisition, the Company recorded an insurance agent relationships intangible asset of $22.4 million , a "US Premium Finance" trade name intangible asset of $1.1 million and a non-compete agreement intangible asset of $162,000 . The amortization periods used for the insurance agent relationships, the "US Premium Finance" trade name, and the non-compete agreement intangible assets are eight years , seven years and three years , respectively. Following is a summary of information related to acquired intangible assets: As of December 31, 2018 As of December 31, 2017 (dollars in thousands) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Amortized intangible assets: Core deposit premiums $ 57,348 $ 19,512 $ 26,250 $ 12,754 Insurance agent relationships 22,351 2,561 — — US Premium Finance trade name 1,094 143 — — Non-compete agreement 162 50 — — $ 80,955 $ 22,266 $ 26,250 $ 12,754 The Premium Finance Division loans decreased $72.2 million from $482.5 million at December 31, 2017 to $410.4 million at December 31, 2018, indicating the insurance agent relationships intangible asset could be impaired. A detail analysis of acquired insurance agent relationships was performed to update retention assumptions. These new assumptions were used to calculate expected future cash flows from the acquired insurance agent relationships. The updated undiscounted cash flows exceeded the carrying value of the insurance agent relationships intangible asset, indicating no impairment. The aggregate amortization expense for intangible assets was approximately $9.5 million , $3.9 million , and $4.4 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. The estimated amortization expense for each of the next five years is as follows (in thousands): 2019 $ 12,022 2020 10,491 2021 8,520 2022 6,887 2023 6,067 Thereafter 14,702 $ 58,689

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
DEPOSITS	DEPOSITS The scheduled maturities of time deposits at December 31, 2018 are as follows: (dollars in thousands) 2019 $ 1,894,332 2020 334,574 2021 60,185 2022 55,960 2023 21,692 Thereafter 1,089 $ 2,367,832 The aggregate amount of time deposits in denominations of $250,000 or more at December 31, 2018 and 2017 was $423.6 million and $235.8 million , respectively. As of December 31, 2018 , the Company had brokered deposits of $846.7 million . As of December 31, 2017 , the Company had brokered deposits of $228.6 million . Deposits from principal officers, directors, and their affiliates at December 31, 2018 and 2017 were $8.0 million and $6.2 million , respectively.

SECURITIES SOLD UNDER REPURCHAS

SECURITIES SOLD UNDER REPURCHASE AGREEMENTS	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
SECURITIES SOLD UNDER REPURCHASE AGREEMENTS	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 December 31, 2018 and 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 securities sold under repurchase agreements for the years ended December 31, 2018 , 2017 and 2016 : For the Years Ended December 31, (dollars in thousands) 2018 2017 2016 Average daily balance during the year $ 15,692 $ 28,694 $ 44,324 Average interest rate during the year 0.15 % 0.20 % 0.22 % Maximum month-end balance during the year $ 23,270 $ 49,836 $ 56,203 Weighted average interest rate at year-end 0.14 % 0.18 % 0.19 % The following is a summary of the Company’s securities sold under agreements to repurchase at December 31, 2018 and 2017 : (dollars in thousands) December 31, December 31, Securities sold under agreements to repurchase $ 20,384 $ 30,638 At December 31, 2018 , the investment securities underlying these agreements were comprised of mortgage-backed securities. At 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	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
OTHER BORROWINGS	OTHER BORROWINGS Other borrowings consist of the following: December 31, (dollars in thousands) 2018 2017 Federal Home Loan Bank ("FHLB") borrowings: Daily Rate Credit with a variable interest rate (1.59% at December 31, 2017) $ — $ 25,000 Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68% 1,514 — Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% 500 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,434 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 993 — Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,858 — 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 $1,074 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% 73,926 73,795 Other debt: Advance from correspondent bank due October 5, 2019; fixed interest rate of 4.25% 20 49 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,529 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% (6.24% at December 31, 2018) 70,000 — $ 151,774 $ 250,554 The advances from the FHLB are collateralized by a blanket lien on all eligible first mortgage loans and other specific loans in addition to FHLB stock. At December 31, 2018 , $1.93 billion was available for borrowing on lines with the FHLB. At December 31, 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 December 31, 2018 , there was $30.0 million available for borrowing under the revolving credit arrangement. As of December 31, 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 December 31, 2018 , the Bank had $1.64 billion of loans pledged at the Federal Reserve discount window and had $1.14 billion 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.

SUBORDINATED DEFERRABLE INTERES

SUBORDINATED DEFERRABLE INTEREST DEBENTURES	12 Months Ended
	Dec. 31, 2018
Brokers and Dealers [Abstract]
SUBORDINATED DEFERRABLE INTEREST DEBENTURES	SUBORDINATED DEFERRABLE INTEREST DEBENTURES During 2005, the Company acquired First National Banc Statutory Trust I, a statutory trust subsidiary of First National Banc, Inc., whose sole purpose was to issue $5,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 2.80% ( 5.60% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in April 2009. There are certain circumstances (as described in the trust agreement) in which the securities may be redeemed within the first five years at the Company’s option. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $5,000,000 . The aggregate principal amount of debentures outstanding was $5,155,000 . The Company’s investment in the common stock of the trust was $155,000 and is included in other assets. During 2006, the Company formed Ameris Statutory Trust I, issuing trust preferred certificates in the aggregate principal amount of $36,000,000 . The related debentures issued by the Company were in the aggregate principal amount of $37,114,000 . Both the trust preferred securities and the related debentures bear interest at 3-Month LIBOR plus 1.63% ( 4.42% at December 31, 2018 ). Distributions on the trust preferred securities are paid quarterly, with interest on the debentures being paid on the corresponding dates. The trust preferred securities mature on December 15, 2036 and are redeemable at the Company’s option beginning September 15, 2011. The Company’s investment in the common stock of the trust was $1,114,000 and is included in other assets. During 2013, the Company acquired Prosperity Banking Capital Trust I, a statutory trust subsidiary of Prosperity, whose sole purpose was to issue $5,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 2.57% ( 4.97% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in July 2009. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $5,000,000 . The aggregate principal amount of debentures outstanding was $5,155,000 , and is being carried at $3,567,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $155,000 and is included in other assets. During 2013, the Company acquired Prosperity Bank Statutory Trust II, a statutory trust subsidiary of Prosperity, whose sole purpose was to issue $4,500,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 3.15% ( 5.97% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in March 2008. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $4,500,000 . The aggregate principal amount of debentures outstanding was $4,640,000 , and is being carried at $3,513,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $140,000 and is included in other assets. During 2013, the Company acquired Prosperity Bank Statutory Trust III, a statutory trust subsidiary of Prosperity, whose sole purpose was to issue $10,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.60% ( 4.39% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in March 2011. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $10,000,000 . The aggregate principal amount of debentures outstanding was $10,310,000 , and is being carried at $5,989,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $310,000 and is included in other assets. During 2013, the Company acquired Prosperity Bank Statutory Trust IV, a statutory trust subsidiary of Prosperity, whose sole purpose was to issue $10,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.54% ( 4.33% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in December 2012. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $5,000,000 . The aggregate principal amount of debentures outstanding was $5,155,000 , and is being carried at $3,372,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $310,000 and is included in other assets. During 2014, the Company acquired Coastal Bankshares Statutory Trust I, a statutory trust subsidiary of Coastal, whose sole purpose was to issue $5,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 3.15% ( 5.59% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in October 2008. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $5,000,000 . The aggregate principal amount of debentures outstanding was $5,155,000 , and is being carried at $4,013,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $155,000 and is included in other assets. During 2014, the Company acquired Coastal Bankshares Statutory Trust II, a statutory trust subsidiary of Coastal, whose sole purpose was to issue $10,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.60% ( 4.39% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in December 2010. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $10,000,000 . The aggregate principal amount of debentures outstanding was $10,310,000 , and is being carried at $6,421,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $310,000 and is included in other assets. During 2015, the Company acquired Merchants & Southern Statutory Trust I, a statutory trust subsidiary of Merchants, whose sole purpose was to issue $3,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.90% ( 4.69% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in March 2010. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $3,000,000 . The aggregate principal amount of debentures outstanding was $3,093,000 , and is being carried at $2,068,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $93,000 and is included in other assets. During 2015, the Company acquired Merchants & Southern Statutory Trust II, a statutory trust subsidiary of Merchants, whose sole purpose was to issue $3,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.50% ( 4.29% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in June 2011. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $3,000,000 . The aggregate principal amount of debentures outstanding was $3,093,000 , and is being carried at $1,910,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $93,000 and is included in other assets. During 2016, the Company acquired Atlantic BancGroup, Inc. Statutory Trust I, a statutory trust subsidiary of JAXB, whose sole purpose was to issue $3,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.50% ( 4.29% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in September 2015. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $3,000,000 . The aggregate principal amount of debentures outstanding was $3,093,000 , and is being carried at $1,844,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $93,000 and is included in other assets. During 2016, the Company acquired Jacksonville Statutory Trust I, a statutory trust subsidiary of JAXB, whose sole purpose was to issue $4,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 2.63% ( 5.42% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in June 2009. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $4,000,000 . The aggregate principal amount of debentures outstanding was $4,124,000 , and is being carried at $3,191,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $124,000 and is included in other assets. During 2016, the Company acquired Jacksonville Statutory Trust II, a statutory trust subsidiary of JAXB, whose sole purpose was to issue $3,000,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.73% ( 4.52% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in December 2011. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $3,000,000 . The aggregate principal amount of debentures outstanding was $3,093,000 , and is being carried at $2,042,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $93,000 and is included in other assets. During 2016, the Company acquired Jacksonville Bancorp, Inc. Statutory Trust III, a statutory trust subsidiary of JAXB, whose sole purpose was to issue $7,550,000 principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 3.75% ( 6.54% at December 31, 2018 ). The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in June 2013. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $7,550,000 . The aggregate principal amount of debentures outstanding was $7,784,000 , and is being carried at $6,673,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $234,000 and is included in other assets. During 2018, the Company acquired Cherokee Statutory Trust I, a statutory trust subsidiary of Hamilton, whose sole purpose was to issue principal amount of trust preferred securities at a rate per annum equal to the 3-Month LIBOR plus 1.50% ( 4.29% at December 31, 2018 ) through a pool sponsored by a national brokerage firm. The trust preferred securities have a maturity of 30 years and are redeemable at the Company’s option on any quarterly interest payment date beginning in December 2010. The aggregate principal amount of trust preferred certificates outstanding at December 31, 2018 was $3,093,000 . The aggregate principal amount of debentures outstanding was $3,000,000 , and is being carried at $2,315,000 on the Company’s balance sheet net of unamortized purchase discount. The Company’s investment in the common stock of the trust was $93,000 and is included in other assets. Under applicable accounting standards, the assets and liabilities of such trusts, as well as the related income and expenses, are excluded from the Company’s consolidated financial statements. However, the subordinated debentures issued by the Company and purchased by the trusts remain on the consolidated balance sheets. In addition, the related interest expense continues to be included in the consolidated statements of income. For regulatory capital purposes, the trust preferred securities qualify as a component of Tier 1 Capital.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Common Stock Repurchase Program 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. As of December 31, 2018 , no shares of the Company's common stock had been repurchased under the program. 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 3 . 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 3 . 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 3 . 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 approximately $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 11 .

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 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 interest rate swap derivatives. The reclassification for gains included in net income is recorded in net gain (loss) on securities in the consolidated statements of income. The following tables present a summary of the accumulated other comprehensive income balances, net of tax, as of December 31, 2018 , 2017 and 2016 . (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 112 (3,196 ) (3,084 ) Balance, December 31, 2018 $ 351 $ (5,177 ) $ (4,826 ) (dollars in thousands) Unrealized Unrealized 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 116 (314 ) (198 ) Balance, December 31, 2017 $ 292 $ (1,572 ) $ (1,280 ) (dollars in thousands) Unrealized Unrealized Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2015 $ 152 $ 3,201 $ 3,353 Reclassification for gains included in net income, net of tax — (61 ) (61 ) Current year changes, net of tax 24 (4,374 ) (4,350 ) Balance, December 31, 2016 $ 176 $ (1,234 ) $ (1,058 )

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 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 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. For the Years Ended (dollars in thousands) 2018 2017 2016 Service charges on deposit accounts ASC 606 revenue items Debit card interchange fees $ 18,945 $ 16,086 $ 15,588 Overdraft fees 18,267 17,736 19,447 Other service charges on deposit accounts 8,916 8,232 7,710 Total ASC 606 revenue included in service charges on deposits accounts 46,128 42,054 42,745 Total service charges on deposit accounts $ 46,128 $ 42,054 $ 42,745 Other service charges, commissions and fees ASC 606 revenue items ATM fees $ 2,721 $ 2,575 $ 3,004 Total ASC 606 revenue included in other service charges, commission and fees 2,721 2,575 3,004 Other 282 297 571 Total other service charges, commission and fees $ 3,003 $ 2,872 $ 3,575 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. 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. For the Years Ended (dollars in thousands) 2018 2017 2016 Net gains (losses) recognized on sale of OREO $ (459 ) $ 850 $ (227 )

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax expense in the consolidated statements of income consists of the following: For the Years Ended December 31, (dollars in thousands) 2018 2017 2016 Current – federal $ 27,714 $ 33,074 $ 28,749 Current - state 1,375 5,230 3,550 Deferred - federal 496 3,874 2,460 Deferred - state 878 (5,069 ) (1,613 ) Remeasurement of deferred tax assets and deferred tax liabilities at reduced federal corporate tax rate — 13,625 — $ 30,463 $ 50,734 $ 33,146 The Company’s income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows: For the Years Ended December 31, (dollars in thousands) 2018 2017 2016 Federal income statutory rate 21 % 35 % 35 % Tax at federal income tax rate $ 31,813 $ 43,499 $ 36,836 Change resulting from: State income tax, net of federal benefit 1,965 (680 ) 695 Tax-exempt interest (3,095 ) (4,390 ) (3,916 ) Increase in cash value of bank owned life insurance (382 ) (556 ) (607 ) Excess tax benefit from stock compensation (602 ) (939 ) — Nondeductible merger expenses 1,002 — — Other (238 ) 175 138 Remeasurement of deferred tax assets and deferred tax liabilities at reduced federal corporate tax rate — 13,625 — Provision for income taxes $ 30,463 $ 50,734 $ 33,146 The components of deferred income taxes are as follows: December 31, (dollars in thousands) 2018 2017 Deferred tax assets Allowance for loan losses $ 7,222 $ 6,704 Deferred compensation 3,467 1,494 Deferred gain on interest rate swap 56 114 Unrealized loss on interest rate swap — 80 Nonaccrual interest 107 5 Purchase accounting adjustments 13,144 5,631 Goodwill and intangible assets — 4,909 Other real estate owned 2,980 3,203 Net operating loss tax carryforward 19,277 17,853 AMT credit carryforward 1,339 813 Unrealized loss on securities available for sale 2,792 508 FDIC-assisted transaction adjustments 2,501 — Capitalized costs, accrued expenses and other 2,851 1,144 55,736 42,458 Deferred tax liabilities Premises and equipment 4,597 4,064 Mortgage servicing rights 3,716 1,885 Subordinated debentures 5,259 5,147 FDIC-assisted transaction adjustments — 3,042 Goodwill and intangible assets 7,017 — Unrealized gain on interest rate swap 21 — 20,610 14,138 Net deferred tax asset $ 35,126 $ 28,320 At December 31, 2018 , the Company had federal net operating loss carryforwards of approximately $75.92 million which expire at various dates from 2027 to 2035 . At December 31, 2018 , the Company had state net operating loss carryforwards of approximately $70.20 million which expire at various dates from 2027 to 2035 . The federal net operating loss carryforwards are subject to limitations pursuant to Section 382 of the Internal Revenue Code and are expected to be recovered over the next 17 years . The state net operating loss carryforwards are subject to similar limitations and are expected to be recovered over the next 17 years . Deferred tax assets are recognized for net operating losses because the benefit is more likely than not to be realized. The Company did not record any interest and penalties related to income taxes for the years ended December 31, 2018 , 2017 and 2016 , and the Company did not have any amount accrued for interest and penalties at December 31, 2018 , 2017 and 2016 . The Company and its subsidiaries are subject to U.S. federal income tax as well as income tax of the various states. The Company is no longer subject to examination by taxing authorities for years before 2015.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS The Company has established a retirement plan for eligible employees. The Ameris Bancorp 401(k) Profit Sharing Plan allows a participant to defer a portion of his compensation and provides that the Company will match a portion of the deferred compensation. The Plan also provides for non-elective and discretionary contributions. All full-time and part-time employees are eligible to participate in the Plan provided they have met the eligibility requirements. An employee is eligible to participate in the Plan after 30 days of employment and having attained an age of 18 years . The aggregate expense under the Plan charged to operations during 2018 , 2017 and 2016 amounted to $2,945,000 , $2,213,000 and $2,053,000 , respectively.

DEFERRED COMPENSATION PLANS

DEFERRED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2018
Deferred Compensation Arrangements [Abstract]
DEFERRED COMPENSATION PLANS	DEFERRED COMPENSATION PLANS The Company and the Bank have entered into separate deferred compensation arrangements and supplemental executive retirement plans with certain executive officers and directors. The plans call for certain amounts payable at retirement, death or disability. The estimated present value of the deferred compensation is being accrued over the expected service period. The Company and the Bank have purchased life insurance policies which they intend to use to fund these liabilities. The cash surrender value of the life insurance was $104.1 million and $79.6 million at December 31, 2018 and 2017 , respectively. Accrued deferred compensation of $769,000 and $874,000 at December 31, 2018 and 2017 , respectively, is included in other liabilities. Accrued supplemental executive retirement plan liabilities of $5,474,000 and $4,962,000 at December 31, 2018 and 2017 , respectively, is also included in other liabilities. Aggregate compensation expense under the plans was $739,000 , $1,416,000 and $1,127,000 per year for 2018 , 2017 and 2016 , respectively, which is included in salaries and employee benefits.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION The Company awards its employees and directors various forms of share-based incentives under certain plans approved by its shareholders. Awards granted under the plans may be in the form of qualified or nonqualified stock options, restricted stock, stock appreciation rights (“SARs”), long-term incentive compensation units consisting of cash and common stock, or any combination thereof within the limitations set forth in the plans. The plans provide that the aggregate number of shares of the Company’s common stock which may be subject to award may not exceed 2,985,000 subject to adjustment in certain circumstances to prevent dilution. At December 31, 2018 , there were 804,855 shares available to be issued under the plans. All stock options have an exercise price that is equal to the closing fair market value of the Company’s stock on the date the options were granted. Options granted under the plans generally vest over a five -year period and have a 10 -year maximum term. Most options granted since 2005 contain performance-based vesting conditions. The Company did not grant any options during 2018 , 2017 or 2016 . As of December 31, 2018 , there was no unrecognized compensation cost related to nonvested share-based compensation arrangements granted related to performance or non-performance-based options. As of December 31, 2018 , the Company has 161,746 outstanding restricted shares granted under the plans as compensation to certain employees. These shares carry dividend and voting rights. Sales of these shares are restricted prior to the date of vesting, which is one to five years from the date of the grant. Shares issued under the plans are recorded at their fair market value on the date of their grant. The compensation expense is recognized on a straight-line basis over the related vesting period. In 2018 , 2017 and 2016 , compensation expense related to these grants was approximately $6,241,000 , $3,316,000 , and $2,261,000 , respectively. The total income tax benefit related to these grants was approximately $818,000 , $698,000 and $721,000 in 2018 , 2017 and 2016 , respectively. Approximately $822,000 of the compensation expense recorded for the year ending December 31, 2018 for restricted stock awards was related to performance-based restricted stock that was not yet granted as of December 31, 2018 , and was therefore recorded in other liabilities rather than in shareholders' equity on the Company's consolidated balance sheet as of December 31, 2018 . It is the Company’s policy to issue new shares for stock option exercises and restricted stock rather than issue treasury shares. The Company recognizes share-based compensation expense on a straight-line basis over the options’ related vesting term. The Company did not record any share-based compensation expense related to stock options during 2018 , 2017 and 2016 . The total income tax benefit related to stock options was approximately $24,000 , $248,000 and $177,000 in 2018 , 2017 and 2016 , respectively. The fair value of each share-based compensation grant is estimated on the date of grant using the Black-Scholes option-pricing model. A summary of the activity of non-performance-based and performance-based options as of December 31, 2018 is presented below. Non-Performance-Based Performance-Based Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Under option, beginning of year 47,294 $ 14.76 37,013 $ 7.36 Granted — — — — Exercised (47,294 ) 14.76 $ 653 (29,014 ) 7.47 $ 217 Forfeited — — (288 ) 7.47 $ 2 Under option, end of year — $ — — $ — 7,711 $ 6.94 0.11 $ 308 Exercisable at end of year — $ — — $ — 7,711 $ 6.94 0.11 $ 308 A summary of the activity of non-performance-based and performance-based options as of December 31, 2017 is presented below. Non-Performance-Based Performance-Based Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Under option, beginning of year 58,603 $ 14.76 142,910 $ 15.06 Granted — — — — Exercised (11,309 ) 14.76 $ 167 (102,309 ) 17.62 $ 1,803 Forfeited — — (3,588 ) 21.35 Under option, end of year 47,294 $ 14.76 0.14 $ 1,519 37,013 $ 7.36 1.07 $ 1,463 Exercisable at end of year 47,294 $ 14.76 0.14 $ 1,519 37,013 $ 7.36 1.07 $ 1,463 A summary of the status of the Company’s restricted stock awards as of and for the years ended December 31, 2018 , and 2017 is presented below. 2018 2017 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested shares at beginning of year 277,815 $ 33.24 279,727 $ 26.10 Granted 89,855 53.37 84,147 46.93 Vested (195,344 ) 33.21 (85,587 ) 23.30 Forfeited (10,580 ) 49.52 (472 ) 47.60 Nonvested shares at end of year 161,746 43.40 277,815 33.24 The balance of unearned compensation related to restricted stock grants as of December 31, 2018 , 2017 and 2016 was approximately $3,342,000 , $4,489,000 , and $3,878,000 , respectively. At December 31, 2018 , the cost is expected to be recognized over a weighted-average period of 1.3 years .

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES Cash Flow Hedge During 2010, the Company entered into an interest rate swap to lock in a fixed rate as opposed to the contractual variable interest rate on certain junior subordinated debentures. The interest rate swap contract has a notional amount of $37.1 million and is hedging the variable rate on certain junior subordinated debentures described in Note 12 of the consolidated financial statements. The Company receives a variable rate of the 90-day LIBOR rate plus 1.63% and pays a fixed rate of 4.11% . The swap matures in September 2020 . This contract is classified as a cash flow hedge of an exposure to changes in the cash flow of a recognized liability. At December 31, 2018 and 2017 , the fair value of the remaining instrument totaled an asset of $102,000 and a liability of $381,000 , respectively. As a cash flow hedge, the change in fair value of a hedge that is deemed to be highly effective is recognized in other comprehensive income and the portion deemed to be ineffective is recognized in earnings. As of December 31, 2018 , the hedge is deemed to be highly effective. Interest expense recorded on this swap transaction totaled $122,000 , $484,000 , and $678,000 during 2018 , 2017 , and 2016 and is reported as a component of interest expense on other borrowings. At December 31, 2018 , the Company expected $83,000 of the unrealized gain to be reclassified as a decrease of interest expense during the next 12 months. Mortgage Banking Derivatives The Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. This program includes the use of forward contracts and other derivatives that are used to offset changes in value of the mortgage inventory due to changes in market interest rates. As a normal part of its operations, the Company enters into derivative contracts such as forward sale commitments and IRLCs to economically hedge risks associated with overall price risk related to IRLCs and mortgage loans held for sale carried at fair value. These mortgage banking derivatives are not designated in hedge relationships. At December 31, 2018 , the Company had approximately $81.8 million of IRLCs and $163.2 million of forward commitments for the future delivery of residential mortgage loans. The fair value of these mortgage banking derivatives was reflected as a derivative asset of $2.6 million and a derivative liability of $1.3 million . At December 31, 2017 , the Company had approximately $86.1 million of IRLCs and $158.3 million of forward commitments for the future delivery of residential mortgage loans. The fair value of these mortgage banking derivatives was reflected as a derivative asset of $2.9 million and a derivative liability of $67,000 . Fair values were estimated based on changes in mortgage interest rates from the date of the commitments. Changes in the fair values of these mortgage-banking derivatives are included in net gains on sales of mortgage loans. The net gains (losses) relating to free-standing mortgage banking derivative instruments used for risk management are summarized below as of December 31, 2018 , 2017 and 2016 . (dollars in thousands) Location December 31, 2018 December 31, 2017 December 31, 2016 Forward contracts related to mortgage loans held for sale Mortgage banking activity $ (1,276 ) $ (12 ) $ 1,285 Interest rate lock commitments Mortgage banking activity $ 2,537 $ 2,833 $ 3,029 The following table reflects the amount and market value of mortgage banking derivatives included in the consolidated balance sheets as of December 31, 2018 and 2017 . 2018 2017 (dollars in thousands) Notional Amount Fair Value Notional Amount Fair Value Included in other assets: Forward contracts related to mortgage loans held for sale $ — $ — $ 31,500 $ 55 Interest rate lock commitments 81,833 2,537 86,149 2,833 Total included in other assets $ 81,833 $ 2,537 $ 117,649 $ 2,888 Included in other liabilities: Forward contracts related to mortgage loans held for sale $ 163,189 $ 1,276 $ 126,750 $ 67 Total included in other liabilities $ 163,189 $ 1,276 $ 126,750 $ 67

FAIR VALUE MEASURES

FAIR VALUE MEASURES	12 Months Ended
	Dec. 31, 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: December 31, (dollars in thousands) 2018 2017 Mortgage loans held for sale $ 107,428 $ 190,445 SBA loans held for sale 3,870 6,997 Total loans held for sale $ 111,298 $ 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 statement of income under the heading interest income – interest and fees on loans. The servicing value is included in the fair value of the 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 $4.1 million , $4.6 million and $2.2 million resulting from fair value changes of these mortgage loans were recorded in income during the years ended December 31, 2018 , 2017 and 2016 , respectively. A net gain of $1.8 million , a net loss of $3.0 million and a net loss of $4.2 million resulting from changes in the fair value and 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 years ended December 31, 2018 , 2017 and 2016 , respectively. These amounts do not reflect changes in fair values of related derivative instruments used to hedge exposure to market-related risks associated with these mortgage loans. The change in fair value of both mortgage loans held for sale and the related derivative instruments are recorded in mortgage banking activity in the consolidated statements of 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 measured at fair value as of December 31, 2018 and 2017 . December 31, (dollars in thousands) 2018 2017 Aggregate fair value of mortgage loans held for sale $ 107,428 $ 190,445 Aggregate unpaid principal balance $ 103,319 $ 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, loans held for sale and derivative financial instruments 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. 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. 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 December 31, 2018 and 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 December 31, 2018 and 2017 . Recurring Basis Fair Value Measurements December 31, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 State, county and municipal securities $ 150,733 $ — $ 150,733 $ — Corporate debt securities 67,314 — 65,814 1,500 Mortgage-backed securities 974,376 — 974,376 — Loans held for sale 111,298 — 111,298 — Derivative financial instruments 102 — 102 — Mortgage banking derivative instruments 2,537 — 2,537 — Total recurring assets at fair value $ 1,306,360 $ — $ 1,304,860 $ 1,500 Mortgage banking derivative instruments 1,276 — 1,276 — Total recurring liabilities at fair value $ 1,276 $ — $ 1,276 $ — Recurring Basis Fair Value Measurements December 31, 2017 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 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 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 December 31, 2018 and 2017 . Nonrecurring Basis Fair Value Measurements December 31, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Impaired loans carried at fair value $ 28,653 $ — $ — $ 28,653 Other real estate owned 408 — — 408 Purchased other real estate owned 9,535 — — 9,535 Total nonrecurring assets at fair value $ 38,596 $ — $ — $ 38,596 Nonrecurring Basis Fair Value Measurements December 31, 2017 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 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 term, underlying collateral characteristics and discount rates. The inputs used to determine fair value of other real estate owned include market conditions, estimated marketing period or holding period, underlying collateral characteristics and discount rates. For the years ended December 31, 2018 and 2017 , there was not a change in the methods and significant assumptions used to estimate fair value. The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets. (dollars in thousands) Fair Value Valuation Unobservable Range of Discounts Weighted Average Discount As of December 31, 2018 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of 0% 0% Nonrecurring: Impaired loans $ 28,653 Third party appraisals Collateral 3% - 53% 30% Other real estate owned $ 408 Third party appraisals Collateral 15% - 69% 31% Purchased other real estate owned $ 9,535 Third party appraisals Collateral 6% - 74% 39% As of December 31, 2017 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of 0% 0% Nonrecurring: Impaired loans $ 27,684 Third party appraisals Collateral 20% - 90% 24% Other real estate owned $ 323 Third party appraisals Collateral 15% - 15% 15% Purchased other real estate owned $ 9,011 Third party appraisals Collateral 10% to 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 December 31, 2018 represent an approximation of exit price; however, an actual price derived in an active market may differ. Fair Value Measurements December 31, 2018 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 172,036 $ 172,036 $ — $ — $ 172,036 Federal funds sold and interest-bearing accounts 507,491 507,491 — — 507,491 Time deposits in other banks 10,812 — 10,812 — 10,812 Loans, net 8,454,442 — — 8,365,293 8,365,293 Accrued interest receivable 36,970 — 5,456 31,514 36,970 Financial liabilities: Deposits 9,649,313 — 9,645,617 — 9,645,617 Securities sold under agreements to repurchase 20,384 20,384 — — 20,384 Other borrowings 151,774 — 152,873 — 152,873 Subordinated deferrable interest debentures 89,187 — 90,180 — 90,180 FDIC loss-share payable 19,487 — — 19,576 19,576 Accrued interest payable 5,669 — 5,669 — 5,669 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 accounts 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 — 271,759 — 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

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENT LIABILITIES	COMMITMENTS AND CONTINGENT LIABILITIES 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 consolidated 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: December 31, (dollars in thousands) 2018 2017 Commitments to extend credit $ 1,671,419 $ 1,109,806 Unused home equity lines of credit 112,310 69,788 Financial standby letters of credit 24,596 11,389 Mortgage interest rate lock commitments 81,833 86,149 Mortgage forward contracts with positive fair value — 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. The Company has not been required to perform on any material financial standby letters of credit and the Company has not incurred any losses on financial standby letters of credit for the years ended December 31, 2018 and 2017 . Other Commitments As of December 31, 2018 , a $75.0 million letter of credit issued by the Federal Home Loan Bank was used to guarantee the Bank’s performance related to a portion of its public fund deposit balances. Included in other liabilities in the Company's consolidated balance sheet is $18.1 million as of December 31, 2017 which represents an accrued liability for an additional 25.01% investment in USPF. This accrued liability was settled on January 3, 2018 by payment of $12.5 million in cash and the Company's issuance of 114,285 shares of its common stock. 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. A former borrower of the Company filed a claim related to a loan previously made by the Company asserting lender liability. The case was tried without a jury and an order was issued by the court against the Company awarding the borrower approximately $2.9 million on August 8, 2013. The judgment was appealed to the South Carolina Court of Appeals. On May 24, 2017, the Court of Appeals filed its decision and unanimously found in favor of the Company and reversed the trial court judgment. The plaintiff filed a petition for rehearing with the Court of Appeals, which has been denied. The plaintiff filed a writ of certiorari asking the Supreme Court of South Carolina to hear the case, and this request was denied on February 1, 2018. The case is now concluded in favor of the Company. The Company has not and will not incur any loss as a result of this case.

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS The Bank is subject to certain restrictions on the amount of dividends that may be declared without prior regulatory approval. At December 31, 2018 , $67.2 million of retained earnings were available for dividend declaration without regulatory approval. The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of total, Tier 1 capital and Common Equity Tier 1 capital, as defined by the regulations, to risk-weighted assets, as defined, and of Tier 1 capital to average assets, as defined. The final rules implementing the Basel Committee on Banking Supervision’s capital guidelines for U.S. banks (the “Basel III rules”) became effective for the Company on January 1, 2015 with full compliance with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019. Under the Basel III rules, the Company must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The capital conservation buffer is being phased in from 0.0% for 2015 to 2.50% by 2019. The capital conservation buffer for 2018 is 1.875% . The capital conservation buffer for 2017 was 1.250% . The net realized gain or loss on available for sale securities is not included in computing regulatory capital. Management believes that, as of December 31, 2018 and 2017 , the Company and the Bank met all capital adequacy requirements to which they are subject. As of December 31, 2018 and 2017 , the most recent notification from the regulatory authorities categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier 1 risk-based, Common Equity Tier 1 risk-based and Tier 1 leverage ratios as set forth in the following table. There are no conditions or events since that notification that management believes have changed the Bank’s category. Prompt corrective action provisions are not applicable to bank holding companies. The Company’s and Bank’s actual capital amounts and ratios are presented in the following table. Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions (dollars in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2018 Tier 1 Leverage Ratio (tier 1 capital to average assets): Consolidated $ 984,620 9.166 % $ 429,690 4.000 % —N/A— Ameris Bank $ 1,127,926 10.506 % $ 429,428 4.000 % $ 536,785 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Consolidated $ 895,433 10.070 % $ 566,859 6.375 % —N/A— Ameris Bank $ 1,127,926 12.716 % $ 565,486 6.375 % $ 576,573 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Consolidated $ 984,620 11.073 % $ 700,237 7.875 % —N/A— Ameris Bank $ 1,127,926 12.716 % $ 698,541 7.875 % $ 709,629 8.00 % Total Capital Ratio (total capital to risk weighted assets): Consolidated $ 1,087,364 12.229 % $ 878,075 9.875 % —N/A— Ameris Bank $ 1,156,745 13.041 % $ 875,948 9.875 % $ 887,036 10.00 % As of December 31, 2017 Tier 1 Leverage Ratio (tier 1 capital to average assets): Consolidated $ 741,159 9.713 % $ 305,231 4.000 % —N/A— Ameris Bank $ 805,238 10.564 % $ 304,904 4.000 % $ 381,131 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Consolidated $ 658,529 10.291 % $ 367,940 5.750 % —N/A— Ameris Bank $ 805,238 12.644 % $ 366,186 5.750 % $ 413,949 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Consolidated $ 741,159 11.582 % $ 463,925 7.250 % —N/A— Ameris Bank $ 805,238 12.644 % $ 461,712 7.250 % $ 509,476 8.00 % Total Capital Ratio (total capital to risk weighted assets): Consolidated $ 840,745 13.139 % $ 591,904 9.250 % —N/A— Ameris Bank $ 831,029 13.049 % $ 589,081 9.250 % $ 636,845 10.00 % The December 31, 2018 The CET1 Ratios, the Tier 1 Capital Ratios, and the Total Capital Ratios displayed in the above table under the heading “For Capital Adequacy Purposes” include a capital conservation buffer of 1.875% for December 31, 2018 and 1.250% for December 31, 2017 .

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The following table presents selected financial information with respect to the Company’s reportable business segments for the years ended December 31, 2018 , 2017 and 2016 . Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 323,757 $ 37,146 $ 14,522 $ 7,672 $ 30,229 $ 413,326 Interest expense 38,199 13,686 5,434 2,617 9,998 69,934 Net interest income 285,558 23,460 9,088 5,055 20,231 343,392 Provision for loan losses 4,486 584 — 1,137 10,460 16,667 Noninterest income 58,694 48,260 2,021 4,858 4,579 118,412 Noninterest expense Salaries and employee benefits 100,716 39,469 547 2,870 5,691 149,293 Occupancy and equipment expenses 26,112 2,440 2 234 343 29,131 Data processing and communications expenses 27,026 1,425 122 19 1,793 30,385 Other expenses 71,788 6,998 238 1,137 4,677 84,838 Total noninterest expense 225,642 50,332 909 4,260 12,504 293,647 Income before income tax expense 114,124 20,804 10,200 4,516 1,846 151,490 Income tax expense 23,607 4,335 2,142 948 (569 ) 30,463 Net income $ 90,517 $ 16,469 $ 8,058 $ 3,568 $ 2,415 $ 121,027 Total assets $ 9,290,437 $ 1,153,615 $ 360,839 $ 139,671 $ 498,953 $ 11,443,515 Goodwill $ 438,144 $ — $ — $ — $ 65,290 $ 503,434 Other intangible assets, net $ 37,836 $ — $ — $ — $ 20,853 $ 58,689 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 231,111 $ 21,318 $ 7,701 $ 5,293 $ 28,924 $ 294,347 Interest expense 20,392 5,731 1,824 1,549 4,726 34,222 Net interest income 210,719 15,587 5,877 3,744 24,198 260,125 Provision for loan losses 6,787 771 186 (111 ) 731 8,364 Noninterest income 51,416 44,913 1,739 6,277 112 104,457 Noninterest expense Salaries and employee benefits 78,857 32,996 530 3,126 4,507 120,016 Occupancy and equipment expenses 21,436 2,217 4 215 197 24,069 Data processing and communications expenses 25,177 1,611 98 21 962 27,869 Other expenses 46,192 4,260 163 738 8,629 59,982 Total noninterest expense 171,662 41,084 795 4,100 14,295 231,936 Income before income tax expense 83,686 18,645 6,635 6,032 9,284 124,282 Income tax expense 36,518 6,526 2,322 2,111 3,257 50,734 Net income $ 47,168 $ 12,119 $ 4,313 $ 3,921 $ 6,027 $ 73,548 Total assets $ 6,431,151 $ 598,355 $ 238,561 $ 101,737 $ 486,399 $ 7,856,203 Goodwill $ 125,532 $ — $ — $ — $ — $ 125,532 Other intangible assets, net $ 13,496 $ — $ — $ — $ — $ 13,496 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 213,246 $ 14,110 $ 6,686 $ 3,959 $ 1,064 $ 239,065 Interest expense 14,762 3,469 724 739 — 19,694 Net interest income 198,484 10,641 5,962 3,220 1,064 219,371 Provision for loan losses 1,973 573 590 847 108 4,091 Noninterest income 53,168 45,162 1,790 5,681 — 105,801 Noninterest expense Salaries and employee benefits 72,824 30,689 619 2,705 — 106,837 Occupancy and equipment expenses 22,209 1,928 4 254 2 24,397 Data processing and communications expenses 23,140 1,300 103 4 44 24,591 Other expenses 54,438 4,485 106 712 269 60,010 Total noninterest expense 172,611 38,402 832 3,675 315 215,835 Income before income tax expense 77,068 16,828 6,330 4,379 641 105,246 Income tax expense 23,283 5,891 2,215 1,533 224 33,146 Net income $ 53,785 $ 10,937 $ 4,115 $ 2,846 $ 417 $ 72,100 Total assets $ 5,879,859 $ 358,497 $ 189,670 $ 90,908 $ 373,097 $ 6,892,031 Goodwill $ 125,532 $ — $ — $ — $ — $ 125,532 Other intangible assets, net $ 17,428 $ — $ — $ — $ — $ 17,428

CONDENSED FINANCIAL INFORMATION

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY)	CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) Condensed Balance Sheets December 31, 2018 and 2017 (dollars in thousands ) 2018 2017 Assets Cash and due from banks $ 6,977 $ 4,409 Investment in subsidiaries 1,684,810 953,815 Other assets 9,169 31,221 Total assets $ 1,700,956 $ 989,445 Liabilities Other liabilities $ 11,496 $ 25,621 Other borrowings 143,926 73,795 Subordinated deferrable interest debentures 89,187 85,550 Total liabilities 244,609 184,966 Shareholders' equity 1,456,347 804,479 Total liabilities and shareholders' equity $ 1,700,956 $ 989,445 Condensed Statements of Income Years Ended December 31, 2018 , 2017 and 2016 (dollars in thousands) 2018 2017 2016 Income Dividends from subsidiaries $ 46,000 $ — $ 34,631 Other income 4,726 132 208 Total income 50,726 132 34,839 Expense Interest expense 12,670 9,065 6,280 Other expense 8,578 4,612 2,825 Total expense 21,248 13,677 9,105 Income (loss) before taxes and equity in undistributed income of subsidiaries 29,478 (13,545 ) 25,734 Income tax benefit 5,051 10,622 2,972 Income (loss) before equity in undistributed income of subsidiaries 34,529 (2,923 ) 28,706 Equity in undistributed income of subsidiaries 86,498 76,471 43,394 Net income $ 121,027 $ 73,548 $ 72,100 Condensed Statements of Cash Flows Years Ended December 31, 2018 , 2017 and 2016 (dollars in thousands) 2018 2017 2016 OPERATING ACTIVITIES Net income $ 121,027 $ 73,548 $ 72,100 Adjustments to reconcile net income to net cash provided by operating activities: Share-based compensation expense 6,241 3,316 2,261 Undistributed earnings of subsidiaries (86,498 ) (76,471 ) (43,394 ) Increase (decrease) in interest payable 313 1,142 (63 ) Decrease (increase) in tax receivable 1,436 5,176 (3,224 ) Provision for deferred taxes 195 (4,620 ) 508 Other operating activities (2,051 ) 1,230 (528 ) Total adjustments (80,364 ) (70,227 ) (44,440 ) Net cash provided by operating activities 40,663 3,321 27,660 INVESTING ACTIVITIES Investment in subsidiary — (110,000 ) — Net cash proceeds received from (paid for) acquisitions (90,542 ) — (23,205 ) Net cash used in investing activities (90,542 ) (110,000 ) (23,205 ) FINANCING ACTIVITIES Issuance of common stock — 88,656 — Purchase of treasury shares (2,062 ) (886 ) (1,225 ) Dividends paid common stock (16,405 ) (14,650 ) (8,584 ) Proceeds from other borrowings 70,000 73,692 14,000 Repayment of other borrowings — (38,850 ) (15,000 ) Proceeds from exercise of stock options 914 2,669 964 Net cash provided by (used in) financing activities 52,447 110,631 (9,845 ) Net change in cash and cash equivalents 2,568 3,952 (5,390 ) Cash and cash equivalents at beginning of year 4,409 457 5,847 Cash and cash equivalents at end of year $ 6,977 $ 4,409 $ 457 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid during the year for interest $ 12,357 $ 7,923 $ 6,343 Cash paid (received) during the year for income taxes $ (7,500 ) $ (11,000 ) $ —

QUARTERLY FINANCIAL DATA (unaud

QUARTERLY FINANCIAL DATA (unaudited)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA (unaudited)	QUARTERLY FINANCIAL DATA (unaudited) The following table sets forth certain consolidated quarterly financial information of the Company. During the second quarter of 2018, Company recorded approximately $15.1 million of after-tax merger and conversion charges and approximately $4.5 million of after-tax executive retirement benefits. During the fourth quarter of 2017 , the Company recorded approximately $13.6 million of additional income tax expense attributable to the remeasurement of deferred tax assets and deferred tax liabilities at a reduced federal corporate tax rate. During the third quarter of 2017 , the Company recorded approximately $3.1 million of after-tax compliance resolution expense. Quarters Ended December 31, 2018 (dollars in thousands, except per share data) 4 3 2 1 Selected Income Statement Data Interest income $ 122,749 $ 121,119 $ 89,946 $ 79,512 Interest expense 23,195 22,081 13,947 10,711 Net interest income 99,554 99,038 75,999 68,801 Provision for loan losses 3,661 2,095 9,110 1,801 Net interest income after provision for loan losses 95,893 96,943 66,889 67,000 Noninterest income 30,470 30,171 31,307 26,464 Noninterest expense 74,813 72,077 67,995 58,263 Merger and conversion charges 997 276 18,391 835 Income before income taxes 50,553 54,761 11,810 34,366 Income tax 7,017 13,317 2,423 7,706 Net income $ 43,536 $ 41,444 $ 9,387 $ 26,660 Per Share Data Net income – basic $ 0.92 $ 0.87 $ 0.24 $ 0.70 Net income – diluted 0.91 0.87 0.24 0.70 Common dividends - cash 0.10 0.10 0.10 0.10 Quarters Ended December 31, 2017 (dollars in thousands, except per share data) 4 3 2 1 Selected Income Statement Data Interest income $ 79,564 $ 76,322 $ 71,411 $ 67,050 Interest expense 10,041 9,467 8,254 6,460 Net interest income 69,523 66,855 63,157 60,590 Provision for loan losses 2,536 1,787 2,205 1,836 Net interest income after provision for loan losses 66,987 65,068 60,952 58,754 Noninterest income 23,563 26,999 28,189 25,706 Noninterest expense 58,916 63,675 55,739 52,691 Merger and conversion charges 421 92 — 402 Income before income taxes 31,213 28,300 33,402 31,367 Income tax 22,063 8,142 10,315 10,214 Net income $ 9,150 $ 20,158 $ 23,087 $ 21,153 Per Share Data Net income – basic $ 0.25 $ 0.54 $ 0.62 $ 0.59 Net income – diluted 0.24 0.54 0.62 0.59 Common dividends - cash 0.10 0.10 0.10 0.10

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Nature of Business	Nature of Business Ameris Bancorp and subsidiaries (the “Company” or “Ameris”) is a financial holding company headquartered in Moultrie, Georgia, and whose primary business is presently conducted by Ameris Bank, its wholly owned banking subsidiary (the “Bank”). Through the Bank, the Company operates a full service banking business and offers a broad range of retail and commercial banking services to its customers concentrated in select markets in Georgia, Alabama, Florida and South Carolina. The Bank also engages in mortgage banking activities and SBA lending, and, as such, originates, acquires, sells and services one-to-four family residential mortgage loans and SBA loans in the Southeast. The Bank has purchased residential mortgage loan pools collateralized by properties located outside our Southeast markets, specifically in California, Washington and Illinois. The Bank purchases consumer installment home improvement loans made to borrowers throughout the United States. The Bank also originates, administers and services commercial insurance premium loans made to borrowers throughout the United States. The Company and the Bank are subject to the regulations of certain federal and state agencies and are periodically examined by those regulatory agencies.
Basis of Presentation and Accounting Estimates	Basis of Presentation and Accounting Estimates The consolidated financial statements include the accounts of the Company and its subsidiaries. Significant intercompany transactions and balances have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Acquisition Accounting	Acquisition Accounting Acquisitions are accounted for under the acquisition method of accounting. Purchased assets and assumed liabilities are recorded at their estimated fair values as of the purchase date. Any identifiable intangible assets are also recorded at fair value. When the consideration given is less than the fair value of the net assets received, the acquisition results in a “bargain purchase gain.” If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. Fair values are subject to refinement for up to one year after the closing date of an acquisition as additional information regarding the closing date fair values becomes available. All 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). Purchased loans acquired in a business combination are recorded at estimated fair value on their purchase date and carryover of the seller's related allowance for loan losses is prohibited. When the loans have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments, the difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is referred to as the non-accretable difference. The Company must estimate expected cash flows at each reporting date. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in expected cash flows result in a reversal of the provision for loan losses to the extent of prior provisions and adjust accretable discount if no prior provisions have been made or have been fully reversed. This increase in accretable discount will have a positive impact on future interest income.
Transfer of financial assets	Transfer of financial assets Transfers of financial assets are accounted for as sales, when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
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. Net cash flows are reported for customer loan and deposit transactions, securities sold under agreements to repurchase and federal funds purchased. The Bank is required to maintain reserve balances in cash or on deposit with the Federal Reserve Bank.
Investment Securities	Investment Securities The Company classifies its investment securities in one of three categories: (i) trading, (ii) held to maturity or (iii) available for sale. Trading securities are bought and held principally for the purpose of selling them in the near term. Held to maturity securities are those securities for which the Company has the ability and intent to hold until maturity. All other investment securities are classified as available for sale. At December 31, 2018 and 2017 , all securities were classified as available for sale. Trading securities are carried at fair value. Unrealized gains and losses on trading securities are recorded in earnings as a component of other noninterest income. Held to maturity securities are recorded initially at cost and subsequently adjusted for paydowns and amortization of purchase premium or accretion of purchase discount. Available for sale securities are carried at fair value. Unrealized holding gains and losses, net of the related deferred tax effect, on available for sale securities are excluded from earnings and are reported in other comprehensive income as a separate component of shareholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Unrealized holding gains or losses associated with transfers of securities from held to maturity to available for sale are recorded as a separate component of shareholders’ equity. These unrealized holding gains or losses are amortized into income over the remaining life of the security as an adjustment to the yield in a manner consistent with the amortization or accretion of the original purchase premium or discount on the associated security. The amortization of premiums and accretion of discounts are recognized in interest income using methods approximating the interest method over the expected life of the securities. Realized gains and losses, determined on the basis of the cost of specific securities sold, are included in earnings on the trade date. A decline in the market value of any available for sale or held to maturity investment below cost that is deemed other than temporary establishes a new cost basis for the security. Other than temporary impairment deemed to be credit related is charged to earnings. Other than temporary impairment attributed to non-credit related factors is recognized in other comprehensive income. In determining whether other-than-temporary impairment losses exist, management considers (i) the length of time and the extent to which the fair value has been less than cost, (ii) the financial condition and near-term prospects of the issuer or underlying collateral of the security and (iii) the Company’s intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value.
Other Investments	Other Investments Other investments include Federal Home Loan Bank (“FHLB”) stock and Federal Reserve Bank stock. 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 due to restrictions placed on transferability and therefore are carried at cost. These investments are periodically evaluated for impairment based on ultimate recovery of par value or cost basis. Both cash and stock dividends are reported as income.
Loans Held-for-Sale	Loans Held for Sale Loans held for sale are carried at the estimated fair value, as determined by outstanding commitments from third party investors in the secondary market. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of mortgage loans held for sale and realized gains and losses upon ultimate sale of the mortgage loans held for sale are classified as mortgage banking activity in the consolidated statements of income. Adjustments to reflect unrealized gains and losses resulting from changes in fair value of SBA loans held for sale and realized gains and losses upon ultimate sale of the SBA loans held for sale are classified as gain on sale of SBA loans in the consolidated statements of income.
Servicing Rights	Servicing Rights When mortgage and SBA loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in mortgage banking activity or gains on sales of SBA loans accordingly. Fair value is based on market prices for comparable servicing contracts, when available or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method which requires servicing rights to be amortized into non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing fee income, which is reported on the income statement as other noninterest income, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of servicing rights is netted against loan servicing fee income. Servicing fees totaled $4,492,000 , $1,687,000 and $1,708,000 for the years ended December 31, 2018 , 2017 and 2016 , respectively. Late fees and ancillary fees related to loan servicing are not material. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into strata based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized for a particular stratum through a valuation allowance, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular stratum, a reduction of the valuation allowance may be recorded as an increase to income. Changes in valuation allowances related to servicing rights are reported in other noninterest income on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses.
Loans	Loans Loans, excluding purchased loans and residential mortgage purchased loan pools (“purchased loan pools”) are reported at their outstanding principal balances less unearned income, net of deferred fees and origination costs. Interest income is accrued on the outstanding principal balance. For all classes of loans, the accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to make payments as they become due, unless the loan is well secured and in the process of collection. Interest income on mortgage and commercial loans is discontinued and placed on non-accrual status at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Mortgage loans and commercial loans are charged off to the extent principal or interest is deemed uncollectible. Consumer loans continue to accrue interest until they are charged off, generally between 90 and 120 days past due, unless the loan is in the process of collection. Non-accrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. All interest accrued, but not collected for loans that are placed on nonaccrual or charged off, is reversed against interest income. Interest income on nonaccrual loans is applied against 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.
Purchased Loans	Purchased Loans Purchased loans include loans acquired in FDIC-assisted acquisitions (“covered loans”) and other acquisitions (“purchased non-covered loans”) and are initially recorded at fair value on the date of the purchase. Purchased loans that contain evidence of credit deterioration (“purchased credit impaired loans”) on the date of purchase are carried at the net present value of expected future proceeds. All other purchased loans are recorded at their initial fair value, adjusted for subsequent advances, pay downs, amortization or accretion of any premium or discount on purchase, charge-offs and any other adjustment to carrying value. There is no carryover of the seller’s allowance for loan losses. After acquisition, losses are recognized by recording a charge-off of the loss and a corresponding provision expense. In determining the initial fair value of purchased loans without evidence of credit deterioration at the date of acquisition, management includes (i) no carryover of the seller's allowance for loan losses and (ii) an adjustment of the recorded investment to reflect an appropriate market rate of interest, given the remaining term, risk profile and grade assigned to each loan. This adjustment is accreted into earnings as a yield adjustment, using methods approximating the effective yield method, over the remaining life of each loan. Purchased credit impaired loans are accounted for individually. The Company estimates the amount and timing of expected cash flows for each loan, and the expected cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan (accretable yield). The excess of the loan’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, an impairment loss is recorded as a provision for loan losses. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest income through an increase in accretable yield.
Purchased loan pools	Purchased Loan Pools Purchased loan pools include groups of residential mortgage loans that were not acquired in bank acquisitions or FDIC-assisted transactions. Purchased loan pools are reported at their outstanding principal balances plus purchase premiums, net of accumulated amortization. Interest income is accrued on the outstanding principal balance. The accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to make payments as they become due, unless the loan is well secured and in the process of collection.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses is established through a provision for loan losses charged to expense. Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. The allowance is an amount that management believes will be adequate to absorb estimated losses relating to specifically identified loans, as well as probable incurred losses in the balance of the loan portfolio. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of various risks in the loan portfolio highlighted by historical experience, the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, current economic conditions that may affect the borrower’s ability to pay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance for loan losses evaluation does not include the effects of expected losses on specific loans or groups of loans that are related to future events or expected changes in economic conditions. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance for loan losses and may require the Bank to make additions to the allowance based on their judgment about information available to them at the time of their examinations. The allowance consists of specific and general components. The specific component includes loans management considers impaired and other loans or groups of loans that management has classified with higher risk characteristics. For such loans that are classified as impaired, an allowance is established when the discounted cash flows, collateral value or observable market price of the impaired loan is lower than the carrying value of that loan. The general component covers non-classified loans and is based on historical loss experience adjusted for qualitative factors. The allowance for loan losses represents a reserve for probable incurred losses in the loan portfolio. The adequacy of the allowance for loan losses is evaluated periodically based on a review of all significant loans, with a particular emphasis on non-accruing, past due and other loans that management believes might be potentially impaired or warrant additional attention. The Company segregates the loan portfolio by type of loan and utilizes this segregation in evaluating exposure to risks within the portfolio. In addition, based on internal reviews and external reviews performed by independent loan reviewers and regulatory authorities, the Company further segregates the loan portfolio by loan grades based on an assessment of risk for a particular loan or group of loans. In establishing allowances, management considers historical loan loss experience but adjusts this data with a significant emphasis on data such as risk ratings, current loan quality trends, current economic conditions and other factors in the markets where the Company operates. Factors considered include, among others, current valuations of real estate in their markets, unemployment rates, the effect of weather conditions on agricultural related entities and other significant local economic events. The Company has developed a methodology for determining the adequacy of the allowance for loan losses which is monitored by the Company’s Chief Credit Officer. Procedures provide for the assignment of a risk rating for every loan included in the total loan portfolio. Commercial insurance premium loans, overdraft protection loans and certain mortgage loans and consumer loans serviced by outside processors are treated as pools for risk rating purposes. The risk rating schedule provides nine ratings of which five ratings are classified as pass ratings and four ratings are classified as criticized ratings. Each risk rating is assigned a percentage factor of historical losses, calculated by loan type, and adjusted for qualitative factors to be applied to the balance of loans by risk rating and loan type, to determine the adequate amount of reserve. Many of the larger loans require an annual review by an independent loan officer in the Company’s internal loan review department. Assigned risk ratings are adjusted based on various factors including changes in borrower’s financial condition, the number of days past due and general economic conditions. The calculation of the allowance for loan losses, including underlying data and assumptions, is reviewed quarterly by the independent internal loan review department. Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. Consumer loans are charged-off in accordance with the Federal Financial Institutions Examination Council’s (“FFIEC”) Uniform Retail Credit Classification and Account Management Policy. Commercial loans are charged-off when they are deemed uncollectible, which usually involves a triggering event within the collection effort. If the loan is collateral dependent, the loss is more easily identified and is charged-off when it is identified, usually based upon receipt of an appraisal. However, when a loan has guarantor support, and the guarantor demonstrates willingness and capacity to support the debt, the Company may carry the estimated loss as a reserve against the loan while collection efforts with the guarantor are pursued. If, after collection efforts with the guarantor are complete, the deficiency is still considered uncollectible, the loss is charged-off and any further collections are treated as recoveries. In all situations, when a loan is downgraded to a loan risk rating of 9 (Loss per the regulatory guidance), the uncollectible portion is charged-off.
Loan Commitments and Financial Instruments	Loan Commitments and Financial Instruments Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and standby letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.
Premises and Equipment	Premises and Equipment Land is carried at cost. Other premises and equipment are carried at cost, less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets. In general, estimated lives for buildings are up to 40 years , furniture and equipment useful lives range from three to 20 years and the lives of software and computer related equipment range from three to five years . Leasehold improvements are amortized over the life of the related lease, or the related assets, whichever is shorter. Expenditures for major improvements of the Company’s premises and equipment are capitalized and depreciated over their estimated useful lives. Minor repairs, maintenance and improvements are charged to operations as incurred. When assets are sold or disposed of, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reflected in earnings.
FDIC Loss-Share Receivable/Payable	FDIC Loss-Share Receivable/Payable In connection with the Company’s FDIC-assisted acquisitions, the Company has recorded an FDIC loss-share receivable to reflect the indemnification provided by the FDIC. Since the indemnified items are covered loans and covered foreclosed assets, which are initially measured at fair value, the FDIC loss-share receivable is also initially measured and recorded at fair value, and is calculated by discounting the cash flows expected to be received from the FDIC. These cash flows are estimated by multiplying estimated losses by the reimbursement rates as set forth in the loss-sharing agreements. The balance of the FDIC loss-share receivable and the accretion (or amortization) thereof is adjusted periodically to reflect changes in expectations of discounted cash flows, expense reimbursements under the loss-sharing agreements and other factors. The Company is accreting (or amortizing) its FDIC loss-share receivable over the shorter of the contractual term of the indemnification agreement ( ten years for the single family loss-sharing agreements, and five years for the non-single family loss-sharing agreements) or the remaining life of the indemnified asset. 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. It is calculated as the difference between management’s estimated losses on covered loans and covered foreclosed assets and the loss threshold contained in each loss-sharing agreement, multiplied by the applicable clawback provisions contained in each loss-sharing agreement. This clawback amount, which is payable to the FDIC upon termination of the applicable loss-sharing agreement, is then discounted back to net present value. To the extent that actual losses on covered loans and covered foreclosed assets are less than estimated losses, the applicable clawback payable to the FDIC upon termination of the loss-sharing agreements will increase. To the extent that actual losses on covered loans and covered foreclosed assets are more than estimated losses, the applicable clawback payable to the FDIC upon termination of the loss-sharing agreements will decrease. The balance of the FDIC clawback payable and the amortization thereof are adjusted periodically to reflect changes in expected losses on covered assets and the impact of such changes on the clawback payable and other factors.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of cost over the fair value of the net assets purchased in business combinations. Goodwill is required to be tested annually for impairment or whenever events occur that may indicate that the recoverability of the carrying amount is not probable. In the event of an impairment, the amount by which the carrying amount exceeds the fair value is charged to earnings. The Company performs its annual impairment testing of goodwill in the fourth quarter of each year. Intangible assets include core deposit premiums from various past bank acquisitions as well as intangible assets recorded in connection with the USPF acquisition for insurance agent relationships, the "US Premium Finance" trade name and a non-compete agreement. Core deposit premiums acquired in various past bank acquisitions 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 acquisition date and is amortized over an estimated useful life of seven to ten years . The insurance agent relationships, the "US Premium Finance" trade name and non-compete agreement intangible assets acquired in the USPF acquisition are based on the established values as of the acquisition date and are being amortized over estimated useful lives of eight years , seven years and three years , respectively. Amortization periods for intangible assets are reviewed annually in connection with the annual impairment testing of goodwill.
Cash Value of Bank Owned Life Insurance	Cash Value of Bank Owned Life Insurance The Company has purchased life insurance policies on certain officers. The life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Other Real Estate Owned	Other Real Estate Owned Foreclosed assets acquired through or in lieu of loan foreclosure are held for sale and are initially recorded at fair value less estimated cost to sell. Any write-down to fair value at the time of transfer to foreclosed assets is charged to the allowance for loan losses. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Costs of improvements are capitalized up to the fair value of the property, whereas costs relating to holding foreclosed assets and subsequent adjustments to the value are charged to operations.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined using the liability method. Under this method, the net deferred tax asset or liability is determined based on the tax effects of the temporary differences between the book and tax bases of the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such assets is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies. The Company currently evaluates income tax positions judged to be uncertain. A loss contingency reserve is accrued if it is probable that the tax position will be challenged with a tax examination being presumed to occur, it is probable that the future resolution of the challenge will confirm that a loss has been incurred, and the amount of such loss can be reasonably estimated. The Company recognizes interest and penalties related to income tax matters in other noninterest expenses.
Loss Contingencies	Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated.
Share-Based Compensation	Share-Based Compensation The Company accounts for its stock compensation plans using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period.
Treasury Stock	Treasury Stock The Company’s repurchases of shares of its common stock are recorded at cost as treasury stock and result in a reduction of shareholders' equity.
Earnings Per Share	Earnings Per Share Basic earnings per share are computed by dividing net income allocated to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share are computed by dividing net income allocated to common shareholders by the sum of the weighted-average number of shares of common stock outstanding and the effect of the issuance of potential common shares that are dilutive. Potential common shares consist of stock options and restricted shares for the years ended December 31, 2018 , 2017 and 2016 , and are determined using the treasury stock method. The Company has determined that its outstanding non-vested stock awards are participating securities, and all dividends on these awards are paid similar to other dividends.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The goal of the Company’s interest rate risk management process is to minimize the volatility in the net interest margin caused by changes in interest rates. Derivative instruments are used to hedge certain assets or liabilities as a part of this process. The Company is required to recognize certain contracts and commitments as derivatives when the characteristics of those contracts and commitments meet the definition of a derivative. All derivative instruments are required to be carried at fair value on the balance sheet. The Company’s hedging strategies include utilizing an interest rate swap classified as a cash flow hedge. Cash flow hedges relate to converting the variability in future interest payments on a floating rate liability to fixed payments. When effective, the fair value of cash flow hedges is carried as a component of other comprehensive income rather than an income statement item. The Company had a cash flow hedge with notional amount of $37.1 million at December 31, 2018 and 2017 for the purpose of converting the variable rate on certain junior subordinated debentures to a fixed rate. The fair value of this instrument amounted to an asset of $102,000 as of December 31, 2018 and a liability of $381,000 as of December 31, 2017 . No material hedge ineffectiveness from cash flow hedges was recognized in the statement of income. All components of each derivative’s gain or loss are included in the assessment of hedge effectiveness.
Mortgage Banking Derivatives	Mortgage Banking Derivatives The Company maintains a risk management program to manage interest rate risk and pricing risk associated with its mortgage lending activities. Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. The fair value of the interest rate lock is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. In order to hedge the change in interest rates resulting from its commitments to fund the loans, the Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest on the loan is locked. Changes in the fair values of these derivatives are included in mortgage banking activity in the Company's consolidated statement of income.
Comprehensive Income	Comprehensive Income The Company’s comprehensive income consists of net income, changes in the net unrealized holding gains and losses of securities available for sale, unrealized gain or loss on the effective portion of cash flow hedges and the realized gain or loss recognized due to the sale or unwind of cash flow hedges prior to their contractual maturity date. These amounts are carried in accumulated other comprehensive income (loss) on the consolidated statements of comprehensive income and are presented net of taxes.
Fair Value Measures	Fair Value Measures Fair values of assets and liabilities are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Operating Segments	Operating Segments The Company has five reportable segments, the Banking Division, the Retail Mortgage Division, the Warehouse Lending Division, the SBA Division and the Premium Finance Division. The Banking Division derives its revenues from the delivery of full service financial services to include 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 and residential mortgage servicing rights. 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.
Accounting Standards Adopted in 2018 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 15 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 shareholders’ 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 contracted with the software vendor of choice for implementation, established an implementation time-line, conducts regular meetings to monitor the project's status, and continues to stay current on implementation issues and concerns. During the third quarter of 2018, work began with the software vendor to source and test required data feeds. During the fourth quarter of 2018, work with the software vendor continued with sourcing of required data from the Company's loan systems and testing of data feeds. Additionally, the committee has engaged consulting services from a leading international accounting professional services firm to assist management with the technical accounting, internal control, and project management aspects of the Company's CECL implementation. 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 may be adopted using a modified retrospective transition method with a cumulative effect adjustment to equity as of the beginning of the period in which it is adopted. Alternatively, the standard may be adopted using an optional transition method which the Company intends to use in its adoption of the new lease accounting standard. Under the optional transition method, the initial application of the provisions of ASU 2016-02 are applied as the date of adoption, resulting in no adjustment to amounts reported in prior periods. ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, and interim periods within those annual periods. 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 will begin reporting these lease agreements on the balance sheet as a right-of-use asset and a corresponding liability. During the fourth quarter of 2018, the Company contracted with a software vendor for software to be used in both the implementation and ongoing accounting under the new lease accounting standard. The Company has completed its inventory of operating leases that fall under the new lease accounting guidance and is preparing to load data pertaining to each lease into the software in order to be in compliance with the new lease accounting standard for its first quarter 2019 reporting. Based on the inventory of its operating leases, the Company does not expect the adoption of ASU 2016-02 to have a material impact on the Company's consolidated balance sheet, consolidated statements of income, shareholders’ equity or cash flows. The Company estimates an increase in the range of $30.0 million to $35.0 million to both total assets and total liabilities as a result of adopting ASU 2016-02 in the first quarter of 2019.
Reclassifications	Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations.
Securities Sold Under Repurchase Agreements	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 December 31, 2018 and 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.
Revenue from Contracts with Customers	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. 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Components Used to Calculate Basic and Diluted Earnings Per Share	Presented below is a summary of the components used to calculate basic and diluted earnings per share. Years Ended December 31, (dollars in thousands, shares in thousands) 2018 2017 2016 Net income available to common shareholders $ 121,027 $ 73,548 $ 72,100 Weighted average number of common shares outstanding 43,142 36,828 34,347 Effect of dilutive stock options 6 62 108 Effect of dilutive restricted stock awards 100 254 247 Weighted average number of common shares outstanding used to calculate diluted earnings per share 43,248 37,144 34,702

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Estimated Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the assets acquired and liabilities of JAXB assumed as of March 11, 2016 and their fair value estimates. (dollars in thousands) As Recorded by JAXB Initial Fair Value Adjustments Subsequent Fair Value Adjustments As Recorded by Ameris Assets Cash and cash equivalents $ 9,704 $ — $ — $ 9,704 Federal funds sold and interest-bearing balances 7,027 — — 7,027 Investment securities 60,836 (942 ) (a) — 59,894 Other investments 2,458 — — 2,458 Loans 416,831 (15,746 ) (b) 553 (j) 401,638 Less allowance for loan losses (12,613 ) 12,613 (c) — — Loans, net 404,218 (3,133 ) 553 401,638 Other real estate owned 2,873 (1,035 ) (d) 88 (k) 1,926 Premises and equipment 4,798 — (119 ) (l) 4,679 Intangible assets 288 5,566 (e) (1,108 ) (m) 4,746 Other assets 14,141 23,266 (f) (3,524 ) (n) 33,883 Total assets $ 506,343 $ 23,722 $ (4,110 ) $ 525,955 Liabilities Deposits: Noninterest-bearing $ 123,399 $ — $ — $ 123,399 Interest-bearing 277,539 421 (g) — 277,960 Total deposits 400,938 421 — 401,359 Other borrowings 48,350 84 (h) — 48,434 Subordinated deferrable interest debentures 16,294 (3,393 ) (i) — 12,901 Other liabilities 2,354 — — 2,354 Total liabilities 467,936 (2,888 ) — 465,048 Net identifiable assets acquired over (under) liabilities assumed 38,407 26,610 (4,110 ) 60,907 Goodwill — 31,375 4,110 35,485 Net assets acquired over (under) liabilities assumed $ 38,407 $ 57,985 $ — $ 96,392 Consideration: Ameris Bancorp common shares issued 2,549,469 Price per share of the Company's common stock $ 28.42 Company common stock issued $ 72,455 Cash exchanged for shares $ 23,937 Fair value of total consideration transferred $ 96,392 Explanation of fair value adjustments (a) Adjustment reflects the fair value adjustments of the portfolio of securities available for sale 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 JAXB remaining fair value adjustments from their prior acquisitions. (c) Adjustment reflects the elimination of JAXB’s allowance for loan losses. (d) Adjustment reflects the fair value adjustment based on the Company’s evaluation of the acquired OREO portfolio, which is based largely on contracted sale prices. (e) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts. (f) Adjustment reflects the deferred taxes on the difference in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes and the reversal of JAXB valuation allowance established on their deferred tax assets. (g) Adjustment reflects the fair value adjustments based on the Company’s evaluation of the acquired deposits. (h) Adjustment reflects the fair value adjustments based on the Company’s evaluation of the liability for other borrowings. (i) Adjustment reflects the fair value adjustment to the subordinated deferrable interest debentures at the acquisition date, net of the reversal of JAXB remaining fair value adjustments from their prior acquisitions. (j) Adjustment reflects additional recording of fair value adjustment of the acquired loan portfolio. (k) Adjustment reflects additional recording of fair value adjustment of other real estate owned. (l) Adjustment reflects recording of fair value adjustment of the premises and equipment. (m) Adjustment reflects adjustment to the core deposit intangible on the acquired core deposit accounts. (n) Adjustment reflects additional recording of deferred taxes on the difference in the carrying values of acquired assets and assumed liabilities for financial reporting purposes and their basis for federal income tax purposes. The following table presents the assets acquired and liabilities of Hamilton assumed as of June 29, 2018 and their fair value estimates. (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) (696 ) (k) 1,298,040 Less allowance for loan losses (11,183 ) 11,183 (c) — — Loans, net 1,303,081 (4,345 ) (696 ) 1,298,040 Other real estate owned 847 — — 847 Premises and equipment 27,483 — (723 ) (l) 26,760 Other intangible assets, net 18,755 (2,755 ) (d) 7,610 (m) 23,610 Cash value of bank owned life insurance 4,454 — — 4,454 Deferred income taxes, net 12,445 (6,308 ) (e) 343 (n) 6,480 Other assets 13,053 — (17 ) (o) 13,036 Total assets $ 1,798,537 $ (15,784 ) $ 6,039 $ 1,788,792 Liabilities Deposits: Noninterest-bearing $ 381,039 $ — — $ 381,039 Interest-bearing 1,201,324 (1,896 ) (f) 4,783 (p) 1,204,211 Total deposits 1,582,363 (1,896 ) 4,783 1,585,250 Other borrowings 10,687 (66 ) (g) 286 (q) 10,907 Subordinated deferrable interest debenture 3,093 (658 ) (h) (143 ) (r) 2,292 Other liabilities 10,460 2,391 (i) — 12,851 Total liabilities 1,606,603 (229 ) 4,926 1,611,300 Net identifiable assets acquired over (under) liabilities assumed 191,934 (15,555 ) 1,113 177,492 Goodwill — 220,713 (1,070 ) 219,643 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 additional recording of fair value adjustments to the acquired loan portfolio. (l) Adjustment reflects the recording of fair value adjustment to premises and equipment. (m) Adjustment reflects additional recording of fair value adjustments to the core deposit intangible on the acquired core deposit accounts. (n) 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. (o) Adjustment reflects the fair value adjustment to other assets. (p) Adjustment reflects additional recording of fair value adjustments on the acquired deposits. (q) Adjustment reflects the fair value adjustment to other borrowings. (r) Adjustment reflects additional recording of fair value adjustments to the subordinated deferrable interest debenture. 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) 424 (h) $ 5,916 Total liabilities — 5,492 424 5,916 Net identifiable assets acquired over liabilities assumed — 15,822 1,869 17,691 Goodwill — 67,159 (1,869 ) 65,290 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 of Atlantic assumed as of May 25, 2018 and their fair value estimates. (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) 342 (m) 6,833 Other assets 3,604 (634 ) (h) — 2,970 Total assets $ 882,287 $ (7,389 ) $ (585 ) $ 874,313 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 ) (1,610 ) 76,317 Goodwill — 91,360 1,610 92,970 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.
Summary of Contractually Required Principal and Interest Cash Payment of the Loans As of Acquisition Date for Purchased Credit Impaired Loans	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 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 (2,090 ) Cash flows expected to be collected 19,133 Accretable yield (794 ) Total purchased credit-impaired loans acquired $ 18,339 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 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 $ 42,314 Non-accretable difference (9,181 ) Cash flows expected to be collected 33,133 Accretable yield (6,182 ) Total purchased credit-impaired loans acquired $ 26,951
Schedule of 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 $ 18,339 $ 21,223 $ 2,090 Acquired receivables not subject to ASC 310-30 $ 1,279,701 $ 1,441,534 $ — The following table presents the acquired loan data for the JAXB acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 26,951 $ 42,314 $ 9,181 Acquired receivables not subject to ASC 310-30 $ 374,687 $ 488,346 $ —
Pro Forma Information of Acquisitions	The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the Hamilton, Atlantic and USPF acquisitions had occurred on January 1, 2017, unadjusted for potential cost savings. Year Ended December 31, (dollars in thousands, except per share data) 2018 2017 Net interest income and noninterest income $ 514,885 $ 477,500 Net income $ 134,486 $ 97,686 Net income available to common shareholders $ 134,486 $ 97,686 Income per common share available to common shareholders – basic $ 2.83 $ 2.08 Income per common share available to common shareholders – diluted $ 2.83 $ 2.07 Average number of shares outstanding, basic 47,460 46,959 Average number of shares outstanding, diluted 47,566 47,275

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 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 securities available for sale along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value December 31, 2018 State, county and municipal securities $ 149,670 $ 1,367 $ (304 ) $ 150,733 Corporate debt securities 67,123 718 (527 ) 67,314 Mortgage-backed securities 982,183 4,172 (11,979 ) 974,376 Total debt securities $ 1,198,976 $ 6,257 $ (12,810 ) $ 1,192,423 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
Schedule of Gross Unrealized Losses and Fair Value of Securities	The following table shows the gross unrealized losses and estimated fair value of securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at December 31, 2018 and 2017 . Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Unrealized Losses Estimated Unrealized Losses December 31, 2018 State, county and municipal securities $ 23,784 $ (52 ) $ 33,873 $ (252 ) $ 57,657 $ (304 ) Corporate debt securities 17,291 (111 ) 17,952 (416 ) 35,243 (527 ) Mortgage-backed securities 119,745 (580 ) 435,749 (11,399 ) 555,494 (11,979 ) Total debt securities $ 160,820 $ (743 ) $ 487,574 $ (12,067 ) $ 648,394 $ (12,810 ) 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 )
Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities available for sale as of December 31, 2018 , by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying the securities may be called or repaid without penalty. Securities not due at a single maturity date are shown separately. Therefore, these securities are not included in the maturity categories in the following maturity summary. (dollars in thousands) Amortized Cost Estimated Fair Value Due in one year or less $ 16,900 $ 16,907 Due from one year to five years 86,338 86,234 Due from five to ten years 84,383 85,595 Due after ten years 29,172 29,311 Mortgage-backed securities 982,183 974,376 $ 1,198,976 $ 1,192,423
Gross Realized Gains And Losses On Sales Of Available For Sale Securities	Gains and losses on sales of securities available for sale consist of the following: For the Years Ended (dollars in thousands) 2018 2017 2016 Gross gains on sales of securities $ 390 $ 38 $ 312 Gross losses on sales of securities (301 ) (1 ) (218 ) Net realized gains on sales of securities available for sale $ 89 $ 37 $ 94
Gain (Loss) on Securities	Total gain (loss) on securities reported on the consolidated statements of income is comprised of the following: For the Years Ended (dollars in thousands) 2018 2017 2016 Net realized gains on sales of securities available for sale $ 89 $ 37 $ 94 Unrealized holding losses on equity securities (126 ) — — Total gain (loss) on securities $ (37 ) $ 37 $ 94

LOANS AND ALLOWANCE FOR LOAN _2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 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. December 31, (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 1,316,359 $ 1,362,508 Real estate – construction and development 671,198 624,595 Real estate – commercial and farmland 1,814,529 1,535,439 Real estate – residential 1,403,000 1,009,461 Consumer installment 455,371 324,511 $ 5,660,457 $ 4,856,514
Summary of Purchased Loans And Major Loan Categories	The carrying value of purchased loans are shown below according to major loan type as of the end of the years shown. (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 372,686 $ 74,378 Real estate – construction and development 227,900 65,513 Real estate – commercial and farmland 1,337,859 468,246 Real estate – residential 623,199 250,539 Consumer installment 27,188 2,919 $ 2,588,832 $ 861,595
Rollforward Of Acquired Loans	A rollforward of purchased loans for the years ended December 31, 2018 and 2017 is shown below. (dollars in thousands) 2018 2017 Balance, January 1 $ 861,595 $ 1,069,191 Charge-offs (1,803 ) (3,411 ) Additions due to acquisitions 2,053,744 — Accretion 11,918 11,308 Transfers to purchased other real estate owned (6,396 ) (5,023 ) Payments received (330,226 ) (210,470 ) Ending balance $ 2,588,832 $ 861,595
Schedule Of Changes In Accretable Discount Related To Credit Impaired Acquired Loans	The following is a summary of changes in the accretable discounts of purchased loans during years ended December 31, 2018 and 2017 : (dollars in thousands) 2018 2017 Balance, January 1 $ 20,192 $ 30,624 Additions due to acquisitions 30,037 — Accretion (11,918 ) (11,308 ) Accretable discounts removed due to charge-offs (42 ) (17 ) Transfers between non-accretable and accretable discounts, net 2,227 893 Ending balance $ 40,496 $ 20,192
Summary of Financial Receivable Nonaccrual Basis	The following table presents an analysis of purchased loans accounted for on a nonaccrual basis. (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 1,199 $ 813 Real estate – construction and development 6,119 3,139 Real estate – commercial and farmland 5,534 5,685 Real estate – residential 10,769 5,743 Consumer installment 486 48 $ 24,107 $ 15,428 The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased loans. (dollars in thousands) 2018 2017 Commercial, financial and agricultural $ 1,412 $ 1,306 Real estate – construction and development 892 554 Real estate – commercial and farmland 4,654 2,665 Real estate – residential 10,465 9,194 Consumer installment 529 483 $ 17,952 $ 14,202
Summary of Past Due Financial Receivables	The following table presents an analysis of past due loans, excluding purchased loans as of December 31, 2018 and 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 As of December 31, 2018 Commercial, financial and agricultural $ 6,479 $ 5,295 $ 4,763 $ 16,537 $ 1,299,822 $ 1,316,359 $ 3,808 Real estate – construction and development 1,218 481 725 2,424 668,774 671,198 — Real estate – commercial and farmland 1,625 530 3,645 5,800 1,808,729 1,814,529 — Real estate – residential 11,423 4,631 8,923 24,977 1,378,023 1,403,000 — Consumer installment 2,344 1,167 735 4,246 451,125 455,371 414 Total $ 23,089 $ 12,104 $ 18,791 $ 53,984 $ 5,606,473 $ 5,660,457 $ 4,222 (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 As of 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 December 31, 2018 and 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 As of December 31, 2018 Commercial, financial and agricultural $ 421 $ 416 $ 1,015 $ 1,852 $ 370,834 $ 372,686 $ — Real estate – construction and development 627 370 5,273 6,270 221,630 227,900 — Real estate – commercial and farmland 1,935 736 1,698 4,369 1,333,490 1,337,859 — Real estate – residential 12,531 2,407 7,005 21,943 601,256 623,199 — Consumer installment 679 237 249 1,165 26,023 27,188 — Total $ 16,193 $ 4,166 $ 15,240 $ 35,599 $ 2,553,233 $ 2,588,832 $ — (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 As of 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 Years Ended (dollars in thousands) 2018 2017 2016 Nonaccrual loans $ 24,107 $ 15,428 $ 22,966 Troubled debt restructurings not included above 18,740 20,472 23,543 Total impaired loans $ 42,847 $ 35,900 $ 46,509 Interest income recognized on impaired loans $ 2,203 $ 1,625 $ 2,755 Foregone interest income on impaired loans $ 1,483 $ 1,239 $ 1,637 The following table presents an analysis of information pertaining to purchased impaired loans as of December 31, 2018 and 2017 . (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2018 Commercial, financial and agricultural $ 5,717 $ 473 $ 757 $ 1,230 $ — $ 836 Real estate – construction and development 13,714 623 6,511 7,134 476 5,712 Real estate – commercial and farmland 14,766 1,115 10,581 11,696 684 12,349 Real estate – residential 24,839 8,185 14,116 22,301 773 21,433 Consumer installment 526 486 — 486 — 229 Total $ 59,562 $ 10,882 $ 31,965 $ 42,847 $ 1,933 $ 40,559 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2017 Commercial, financial and agricultural $ 4,170 $ 70 $ 744 $ 814 $ 400 $ 827 Real estate – construction and development 9,060 282 3,875 4,157 1,114 3,877 Real estate – commercial and farmland 14,596 1,224 11,173 12,397 906 15,329 Real estate – residential 20,867 6,574 11,910 18,484 821 20,743 Consumer installment 57 48 — 48 — 41 Total $ 48,750 $ 8,198 $ 27,702 $ 35,900 $ 3,241 $ 40,817 The following is a summary of information pertaining to impaired loans, excluding purchased loans: As of and For the Years Ended (dollars in thousands) 2018 2017 2016 Nonaccrual loans $ 17,952 $ 14,202 $ 18,114 Troubled debt restructurings not included above 9,323 13,599 14,209 Total impaired loans $ 27,275 $ 27,801 $ 32,323 Interest income recognized on impaired loans $ 827 $ 1,867 $ 1,033 Foregone interest income on impaired loans $ 853 $ 950 $ 977 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of December 31, 2018 and 2017 . (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2018 Commercial, financial and agricultural $ 1,902 $ 1,155 $ 513 $ 1,668 $ 4 $ 1,637 Real estate – construction and development 1,378 613 424 1,037 3 984 Real estate – commercial and farmland 8,950 867 6,649 7,516 1,591 7,879 Real estate – residential 16,885 5,144 11,365 16,509 867 15,029 Consumer installment 561 545 — 545 — 534 Total $ 29,676 $ 8,324 $ 18,951 $ 27,275 $ 2,465 $ 26,063 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment As of December 31, 2017 Commercial, financial and agricultural $ 1,453 $ 734 $ 613 $ 1,347 $ 145 $ 2,173 Real estate – construction and development 1,467 471 500 971 48 1,122 Real estate – commercial and farmland 10,646 729 8,873 9,602 1,047 11,053 Real estate – residential 17,416 4,828 10,565 15,393 1,005 14,930 Consumer installment 523 488 — 488 — 541 Total $ 31,505 $ 7,250 $ 20,551 $ 27,801 $ 2,245 $ 29,819
Summary of Credit Quality Indicate Financial Receivable	The following table presents the loan portfolio, excluding purchased loans, by risk grade as of December 31, 2018 and 2017 (in thousands). As of December 31, 2018 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 530,864 $ 40 $ 500 $ 16 $ 10,744 $ 542,164 2 - Strong credit 452,250 681 37,079 33,043 48 523,101 3 - Good credit 174,811 74,657 888,433 1,246,383 23,844 2,408,128 4 - Satisfactory credit 137,038 582,456 814,068 94,143 419,983 2,047,688 5 - Fair credit 13,714 6,264 30,364 8,634 78 59,054 6 - Other assets especially mentioned 5,130 4,091 20,959 4,881 57 35,118 7 - Substandard 2,552 3,009 23,126 15,900 617 45,204 8 - Doubtful — — — — — — 9 - Loss — — — — — — Total $ 1,316,359 $ 671,198 $ 1,814,529 $ 1,403,000 $ 455,371 $ 5,660,457 As of December 31, 2017 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 539,899 $ — $ 5,790 $ 47 $ 9,243 $ 554,979 2 - Strong credit 568,557 1,005 68,507 49,742 670 688,481 3 - Good credit 125,740 59,318 966,391 843,178 39,352 2,033,979 4 - Satisfactory credit 117,358 552,918 454,506 88,537 274,462 1,487,781 5 - Fair credit 330 4,474 6,408 5,781 3 16,996 6 - Other assets especially mentioned 5,236 4,207 15,108 5,339 185 30,075 7 - Substandard 5,381 2,673 18,729 16,837 596 44,216 8 - Doubtful 7 — — — — 7 9 - Loss — — — — — — 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 December 31, 2018 and 2017 (in thousands). As of December 31, 2018 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 90,205 $ — $ — $ — $ 570 $ 90,775 2 - Strong credit 2,648 — 7,407 74,398 164 84,617 3 - Good credit 20,489 18,022 230,089 385,279 2,410 656,289 4 - Satisfactory credit 215,096 195,079 1,034,943 118,082 23,177 1,586,377 5 - Fair credit 14,445 2,728 29,468 16,937 35 63,613 6 - Other assets especially mentioned 11,601 1,459 10,063 7,231 94 30,448 7 - Substandard 18,202 10,612 25,889 21,272 738 76,713 8 - Doubtful — — — — — — 9 - Loss — — — — — — Total $ 372,686 $ 227,900 $ 1,337,859 $ 623,199 $ 27,188 $ 2,588,832 As of December 31, 2017 Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial Real Estate - Residential Consumer Installment Total 1 - Prime credit $ 3,358 $ — $ — $ — $ 606 $ 3,964 2 - Strong credit 4,541 — 5,047 91,270 240 101,098 3 - Good credit 8,517 13,014 186,187 50,988 1,166 259,872 4 - Satisfactory credit 43,085 39,877 230,570 70,837 711 385,080 5 - Fair credit — 2,306 6,081 11,349 — 19,736 6 - Other assets especially mentioned 13,718 4,076 13,637 5,637 53 37,121 7 - Substandard 1,159 6,240 26,724 20,458 143 54,724 8 - Doubtful — — — — — — 9 - Loss — — — — — — Total $ 74,378 $ 65,513 $ 468,246 $ 250,539 $ 2,919 $ 861,595
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 year ending December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 11 $ 348 2 $ 7 Real estate – construction and development 1 3 — — Real estate – commercial and farmland 2 440 7 3,516 Real estate – residential 13 1,430 12 656 Consumer installment 6 35 11 33 Total 33 $ 2,256 32 $ 4,212 The following table presents the purchased loans by class modified as troubled debt restructurings, which occurred during the year ending December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 4 $ 63 1 $ 5 Real estate – construction and development — — — — Real estate – commercial and farmland 1 71 4 1,311 Real estate – residential 27 2,351 18 2,319 Consumer installment 2 14 — — Total 34 $ 2,499 23 $ 3,635 The following table presents the amount of troubled debt restructurings by loan class of purchased loans, classified separately as accrual and non-accrual at December 31, 2018 and 2017 . As of December 31, 2018 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 31 3 $ 32 Real estate – construction and development 4 1,015 5 293 Real estate – commercial and farmland 12 6,162 7 1,685 Real estate – residential 115 11,532 24 1,424 Consumer installment — — 4 17 Total 132 $ 18,740 43 $ 3,451 As of 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
Troubled Debt Restructurings On Financing Receivables Payment Default	The following table presents the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the year ending December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 8 $ 107 2 $ 47 Real estate – construction and development 1 — 2 261 Real estate – commercial and farmland 1 246 4 419 Real estate – residential 16 911 12 838 Consumer installment 7 34 7 22 Total 33 $ 1,298 27 $ 1,587
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 non-accrual at December 31, 2018 and 2017 . As of December 31, 2018 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 5 $ 256 14 $ 138 Real estate – construction and development 5 145 1 2 Real estate – commercial and farmland 12 2,863 3 426 Real estate – residential 71 6,043 20 1,119 Consumer installment 6 16 24 69 Total 99 $ 9,323 62 $ 1,754 As of 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 troubled debt restructurings by class that defaulted (defined as 30 days past due) during the year ending December 31, 2018 and 2017 . December 31, 2018 December 31, 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 71 2 282 Real estate – residential 25 2,400 9 452 Consumer installment — — 1 3 Total 26 $ 2,471 13 $ 742
Summary of Changes in Related Party Loans	Changes in related party loans are summarized as follows: December 31, (dollars in thousands) 2018 2017 Balance, January 1 $ 2,145 $ 3,167 Advances 257 654 Repayments (944 ) (1,676 ) Transactions due to changes in related parties — — Ending balance $ 1,458 $ 2,145
Schedule of Allowances for Loan Losses by Portfolio Segment	The following table details activity in the allowance for loan losses by portfolio segment for the periods indicated. 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 – Real Estate – Commercial and Farmland Real Estate - Residential Consumer Installment Purchased Loans Purchased Loan Pools Total Twelve months ended December 31, 2018 Balance, January 1, 2018 $ 3,631 $ 3,629 $ 7,501 $ 4,786 $ 1,916 $ 3,253 $ 1,075 $ 25,791 Provision for loan losses 10,690 277 1,636 1,002 5,569 (2,164 ) (343 ) 16,667 Loans charged off (13,803 ) (292 ) (338 ) (771 ) (4,189 ) (1,738 ) — (21,131 ) Recoveries of loans previously charged off 3,769 120 176 346 499 2,582 — 7,492 Balance, December 31, 2018 $ 4,287 $ 3,734 $ 8,975 $ 5,363 $ 3,795 $ 1,933 $ 732 $ 28,819 Period-end amount allocated to: Loans individually evaluated for impairment (1) $ 570 $ 3 $ 1,591 $ 867 $ — $ 1,933 $ — $ 4,964 Loans collectively evaluated for impairment 3,717 3,731 7,384 4,496 3,795 — 732 23,855 Ending balance $ 4,287 $ 3,734 $ 8,975 $ 5,363 $ 3,795 $ 1,933 $ 732 $ 28,819 Loans: Individually evaluated for impairment (1) $ 3,211 $ 424 $ 6,649 $ 11,364 $ — $ 32,244 $ — $ 53,892 Collectively evaluated for impairment 1,313,148 670,774 1,807,880 1,391,636 455,371 2,468,996 262,625 8,370,430 Acquired with deteriorated credit quality — — — — — 87,592 — 87,592 Ending balance $ 1,316,359 $ 671,198 $ 1,814,529 $ 1,403,000 $ 455,371 $ 2,588,832 $ 262,625 $ 8,511,914 (1) At December 31, 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, Financial and Agricultural Real Estate – Real Estate – Commercial and Farmland Real Estate - Residential Consumer Installment Purchased Loans Purchased Loan Pools Total Twelve months ended December 31, 2017 Balance, January 1, 2017 $ 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 amount allocated to: 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, Financial and Agricultural Real Estate – Real Estate – Commercial and Farmland Real Estate - Residential Consumer Installment Purchased Loans Purchased Loan Pools Total Twelve months ended December 31, 2016 Balance, January 1, 2016 $ 1,144 $ 5,009 $ 7,994 $ 4,760 $ 1,574 $ — $ 581 $ 21,062 Provision for loan losses 2,647 (1,921 ) 107 2,757 (523 ) (232 ) 1,256 4,091 Loans charged off (1,999 ) (588 ) (708 ) (1,122 ) (351 ) (1,559 ) — (6,327 ) Recoveries of loans previously charged off 400 490 269 391 127 3,417 — 5,094 Balance, December 31, 2016 $ 2,192 $ 2,990 $ 7,662 $ 6,786 $ 827 $ 1,626 $ 1,837 $ 23,920 Period-end amount allocated to: Loans individually evaluated for impairment (1) $ 120 $ 266 $ 1,502 $ 2,893 $ — $ 1,626 $ — $ 6,407 Loans collectively evaluated for impairment 2,072 2,724 6,160 3,893 827 — 1,837 17,513 Ending balance $ 2,192 $ 2,990 $ 7,662 $ 6,786 $ 827 $ 1,626 $ 1,837 $ 23,920 Loans: Individually evaluated for impairment (1) $ 501 $ 659 $ 12,423 $ 12,697 $ — $ 34,141 $ — $ 60,421 Collectively evaluated for impairment 966,637 362,386 1,393,796 768,321 109,401 886,516 568,314 5,055,371 Acquired with deteriorated credit quality — — — — — 148,534 — 148,534 Ending balance $ 967,138 $ 363,045 $ 1,406,219 $ 781,018 $ 109,401 $ 1,069,191 $ 568,314 $ 5,264,326 (1) At December 31, 2016 , 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)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Summary of Activity in Other Real Estate Owned	The following is a summary of the activity in other real estate owned during years ended December 31, 2018 and 2017 : (dollars in thousands) 2018 2017 Balance, January 1 $ 8,464 $ 10,874 Loans transferred to other real estate owned 4,124 4,372 Net gains (losses) on sale and write-downs recorded in statement of income (611 ) (862 ) Sales proceeds (4,697 ) (5,920 ) Other (62 ) — Ending balance $ 7,218 $ 8,464
Summary of Activity in Purchased Other Real Estate Owned	The following is a summary of the activity in purchased other real estate owned during years ended December 31, 2018 and 2017 : (dollars in thousands) 2018 2017 Balance, January 1 $ 9,011 $ 12,540 Loans transferred to other real estate owned 6,396 5,023 Acquired in acquisitions 1,888 — Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements 17 86 Net gains (losses) on sale and write-downs recorded in statement of income (690 ) 362 Sales proceeds (7,087 ) (9,000 ) Ending balance $ 9,535 $ 9,011

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Summary of Premises and Equipment	Premises and equipment are summarized as follows: December 31, (dollars in thousands) 2018 2017 Land $ 49,518 $ 39,299 Buildings and leasehold improvements 110,623 95,771 Furniture and equipment 53,425 48,809 Construction in progress 3,312 757 216,878 184,636 Accumulated depreciation (71,468 ) (66,898 ) $ 145,410 $ 117,738
Summary of Future Minimum Lease Commitments	Future minimum lease commitments under the Company’s operating leases, excluding any renewal options, are summarized as follows (in thousands): 2019 $ 6,386 2020 5,181 2021 4,523 2022 4,000 2023 2,983 Thereafter 8,312 $ 31,385

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Change in the Carrying Value of Goodwill	The change in the carrying value of goodwill for the years ended December 31, 2018 and 2017 is summarized below for both the total Company and by the Company's reportable segments. December 31, (dollars in thousands) 2018 2017 Consolidated Carrying amount of goodwill at beginning of year $ 125,532 $ 125,532 Additions related to acquisitions in current year 377,902 — Carrying amount of goodwill at end of year $ 503,434 $ 125,532 Banking Division Carrying amount of goodwill at beginning of year $ 125,532 $ 125,532 Additions related to acquisitions in current year 312,612 — Carrying amount of goodwill at end of year $ 438,144 $ 125,532 Premium Finance Division Carrying amount of goodwill at beginning of year $ — $ — Additions related to acquisitions in current year $ 65,290 $ — Carrying amount of goodwill at end of year $ 65,290 $ —
Summary of Information Related to Acquired Intangible Assets	Following is a summary of information related to acquired intangible assets: As of December 31, 2018 As of December 31, 2017 (dollars in thousands) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Amortized intangible assets: Core deposit premiums $ 57,348 $ 19,512 $ 26,250 $ 12,754 Insurance agent relationships 22,351 2,561 — — US Premium Finance trade name 1,094 143 — — Non-compete agreement 162 50 — — $ 80,955 $ 22,266 $ 26,250 $ 12,754
Estimated Amortization Expense	The estimated amortization expense for each of the next five years is as follows (in thousands): 2019 $ 12,022 2020 10,491 2021 8,520 2022 6,887 2023 6,067 Thereafter 14,702 $ 58,689

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Scheduled Maturities of Time Deposits	The scheduled maturities of time deposits at December 31, 2018 are as follows: (dollars in thousands) 2019 $ 1,894,332 2020 334,574 2021 60,185 2022 55,960 2023 21,692 Thereafter 1,089 $ 2,367,832

SECURITIES SOLD UNDER REPURCH_2

SECURITIES SOLD UNDER REPURCHASE AGREEMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Summary of Securities Sold Under Repurchase Agreements	The following is a summary of securities sold under repurchase agreements for the years ended December 31, 2018 , 2017 and 2016 : For the Years Ended December 31, (dollars in thousands) 2018 2017 2016 Average daily balance during the year $ 15,692 $ 28,694 $ 44,324 Average interest rate during the year 0.15 % 0.20 % 0.22 % Maximum month-end balance during the year $ 23,270 $ 49,836 $ 56,203 Weighted average interest rate at year-end 0.14 % 0.18 % 0.19 % The following is a summary of the Company’s securities sold under agreements to repurchase at December 31, 2018 and 2017 : (dollars in thousands) December 31, December 31, Securities sold under agreements to repurchase $ 20,384 $ 30,638

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
OTHER BORROWINGS	Other borrowings consist of the following: December 31, (dollars in thousands) 2018 2017 Federal Home Loan Bank ("FHLB") borrowings: Daily Rate Credit with a variable interest rate (1.59% at December 31, 2017) $ — $ 25,000 Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68% 1,514 — Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% 500 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,434 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 993 — Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,858 — 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 $1,074 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% 73,926 73,795 Other debt: Advance from correspondent bank due October 5, 2019; fixed interest rate of 4.25% 20 49 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,529 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% (6.24% at December 31, 2018) 70,000 — $ 151,774 $ 250,554

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income	The following tables present a summary of the accumulated other comprehensive income balances, net of tax, as of December 31, 2018 , 2017 and 2016 . (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 112 (3,196 ) (3,084 ) Balance, December 31, 2018 $ 351 $ (5,177 ) $ (4,826 ) (dollars in thousands) Unrealized Unrealized 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 116 (314 ) (198 ) Balance, December 31, 2017 $ 292 $ (1,572 ) $ (1,280 ) (dollars in thousands) Unrealized Unrealized Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2015 $ 152 $ 3,201 $ 3,353 Reclassification for gains included in net income, net of tax — (61 ) (61 ) Current year changes, net of tax 24 (4,374 ) (4,350 ) Balance, December 31, 2016 $ 176 $ (1,234 ) $ (1,058 )

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 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. For the Years Ended (dollars in thousands) 2018 2017 2016 Service charges on deposit accounts ASC 606 revenue items Debit card interchange fees $ 18,945 $ 16,086 $ 15,588 Overdraft fees 18,267 17,736 19,447 Other service charges on deposit accounts 8,916 8,232 7,710 Total ASC 606 revenue included in service charges on deposits accounts 46,128 42,054 42,745 Total service charges on deposit accounts $ 46,128 $ 42,054 $ 42,745 Other service charges, commissions and fees ASC 606 revenue items ATM fees $ 2,721 $ 2,575 $ 3,004 Total ASC 606 revenue included in other service charges, commission and fees 2,721 2,575 3,004 Other 282 297 571 Total other service charges, commission and fees $ 3,003 $ 2,872 $ 3,575
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. For the Years Ended (dollars in thousands) 2018 2017 2016 Net gains (losses) recognized on sale of OREO $ (459 ) $ 850 $ (227 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense in Consolidated Statements of Income	The income tax expense in the consolidated statements of income consists of the following: For the Years Ended December 31, (dollars in thousands) 2018 2017 2016 Current – federal $ 27,714 $ 33,074 $ 28,749 Current - state 1,375 5,230 3,550 Deferred - federal 496 3,874 2,460 Deferred - state 878 (5,069 ) (1,613 ) Remeasurement of deferred tax assets and deferred tax liabilities at reduced federal corporate tax rate — 13,625 — $ 30,463 $ 50,734 $ 33,146
Schedule of Reconciliation of Differences in Company's Income Tax Expense	The Company’s income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows: For the Years Ended December 31, (dollars in thousands) 2018 2017 2016 Federal income statutory rate 21 % 35 % 35 % Tax at federal income tax rate $ 31,813 $ 43,499 $ 36,836 Change resulting from: State income tax, net of federal benefit 1,965 (680 ) 695 Tax-exempt interest (3,095 ) (4,390 ) (3,916 ) Increase in cash value of bank owned life insurance (382 ) (556 ) (607 ) Excess tax benefit from stock compensation (602 ) (939 ) — Nondeductible merger expenses 1,002 — — Other (238 ) 175 138 Remeasurement of deferred tax assets and deferred tax liabilities at reduced federal corporate tax rate — 13,625 — Provision for income taxes $ 30,463 $ 50,734 $ 33,146
Components of Deferred Income Taxes	The components of deferred income taxes are as follows: December 31, (dollars in thousands) 2018 2017 Deferred tax assets Allowance for loan losses $ 7,222 $ 6,704 Deferred compensation 3,467 1,494 Deferred gain on interest rate swap 56 114 Unrealized loss on interest rate swap — 80 Nonaccrual interest 107 5 Purchase accounting adjustments 13,144 5,631 Goodwill and intangible assets — 4,909 Other real estate owned 2,980 3,203 Net operating loss tax carryforward 19,277 17,853 AMT credit carryforward 1,339 813 Unrealized loss on securities available for sale 2,792 508 FDIC-assisted transaction adjustments 2,501 — Capitalized costs, accrued expenses and other 2,851 1,144 55,736 42,458 Deferred tax liabilities Premises and equipment 4,597 4,064 Mortgage servicing rights 3,716 1,885 Subordinated debentures 5,259 5,147 FDIC-assisted transaction adjustments — 3,042 Goodwill and intangible assets 7,017 — Unrealized gain on interest rate swap 21 — 20,610 14,138 Net deferred tax asset $ 35,126 $ 28,320

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Activity of Non-Performance Based and Performance Based Options	A summary of the activity of non-performance-based and performance-based options as of December 31, 2018 is presented below. Non-Performance-Based Performance-Based Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Under option, beginning of year 47,294 $ 14.76 37,013 $ 7.36 Granted — — — — Exercised (47,294 ) 14.76 $ 653 (29,014 ) 7.47 $ 217 Forfeited — — (288 ) 7.47 $ 2 Under option, end of year — $ — — $ — 7,711 $ 6.94 0.11 $ 308 Exercisable at end of year — $ — — $ — 7,711 $ 6.94 0.11 $ 308 A summary of the activity of non-performance-based and performance-based options as of December 31, 2017 is presented below. Non-Performance-Based Performance-Based Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Shares Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value $ (000) Under option, beginning of year 58,603 $ 14.76 142,910 $ 15.06 Granted — — — — Exercised (11,309 ) 14.76 $ 167 (102,309 ) 17.62 $ 1,803 Forfeited — — (3,588 ) 21.35 Under option, end of year 47,294 $ 14.76 0.14 $ 1,519 37,013 $ 7.36 1.07 $ 1,463 Exercisable at end of year 47,294 $ 14.76 0.14 $ 1,519 37,013 $ 7.36 1.07 $ 1,463
Summary of the Status of the Company's Restricted Stock Awards	A summary of the status of the Company’s restricted stock awards as of and for the years ended December 31, 2018 , and 2017 is presented below. 2018 2017 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested shares at beginning of year 277,815 $ 33.24 279,727 $ 26.10 Granted 89,855 53.37 84,147 46.93 Vested (195,344 ) 33.21 (85,587 ) 23.30 Forfeited (10,580 ) 49.52 (472 ) 47.60 Nonvested shares at end of year 161,746 43.40 277,815 33.24

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Net Gains (losses) Relating to Free-Standing Derivative Instruments	The net gains (losses) relating to free-standing mortgage banking derivative instruments used for risk management are summarized below as of December 31, 2018 , 2017 and 2016 . (dollars in thousands) Location December 31, 2018 December 31, 2017 December 31, 2016 Forward contracts related to mortgage loans held for sale Mortgage banking activity $ (1,276 ) $ (12 ) $ 1,285 Interest rate lock commitments Mortgage banking activity $ 2,537 $ 2,833 $ 3,029
Summary of Derivative Financial Instruments	The following table reflects the amount and market value of mortgage banking derivatives included in the consolidated balance sheets as of December 31, 2018 and 2017 . 2018 2017 (dollars in thousands) Notional Amount Fair Value Notional Amount Fair Value Included in other assets: Forward contracts related to mortgage loans held for sale $ — $ — $ 31,500 $ 55 Interest rate lock commitments 81,833 2,537 86,149 2,833 Total included in other assets $ 81,833 $ 2,537 $ 117,649 $ 2,888 Included in other liabilities: Forward contracts related to mortgage loans held for sale $ 163,189 $ 1,276 $ 126,750 $ 67 Total included in other liabilities $ 163,189 $ 1,276 $ 126,750 $ 67

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Loans Held For Sale Fair Value	The Company's loans held for sale are carried at fair value and are comprised of the following: December 31, (dollars in thousands) 2018 2017 Mortgage loans held for sale $ 107,428 $ 190,445 SBA loans held for sale 3,870 6,997 Total loans held for sale $ 111,298 $ 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 measured at fair value as of December 31, 2018 and 2017 . December 31, (dollars in thousands) 2018 2017 Aggregate fair value of mortgage loans held for sale $ 107,428 $ 190,445 Aggregate unpaid principal balance $ 103,319 $ 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 December 31, 2018 and 2017 . Recurring Basis Fair Value Measurements December 31, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 State, county and municipal securities $ 150,733 $ — $ 150,733 $ — Corporate debt securities 67,314 — 65,814 1,500 Mortgage-backed securities 974,376 — 974,376 — Loans held for sale 111,298 — 111,298 — Derivative financial instruments 102 — 102 — Mortgage banking derivative instruments 2,537 — 2,537 — Total recurring assets at fair value $ 1,306,360 $ — $ 1,304,860 $ 1,500 Mortgage banking derivative instruments 1,276 — 1,276 — Total recurring liabilities at fair value $ 1,276 $ — $ 1,276 $ — Recurring Basis Fair Value Measurements December 31, 2017 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 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 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 December 31, 2018 and 2017 . Nonrecurring Basis Fair Value Measurements December 31, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Impaired loans carried at fair value $ 28,653 $ — $ — $ 28,653 Other real estate owned 408 — — 408 Purchased other real estate owned 9,535 — — 9,535 Total nonrecurring assets at fair value $ 38,596 $ — $ — $ 38,596 Nonrecurring Basis Fair Value Measurements December 31, 2017 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 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. (dollars in thousands) Fair Value Valuation Unobservable Range of Discounts Weighted Average Discount As of December 31, 2018 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of 0% 0% Nonrecurring: Impaired loans $ 28,653 Third party appraisals Collateral 3% - 53% 30% Other real estate owned $ 408 Third party appraisals Collateral 15% - 69% 31% Purchased other real estate owned $ 9,535 Third party appraisals Collateral 6% - 74% 39% As of December 31, 2017 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of 0% 0% Nonrecurring: Impaired loans $ 27,684 Third party appraisals Collateral 20% - 90% 24% Other real estate owned $ 323 Third party appraisals Collateral 15% - 15% 15% Purchased other real estate owned $ 9,011 Third party appraisals Collateral 10% to 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 December 31, 2018 represent an approximation of exit price; however, an actual price derived in an active market may differ. Fair Value Measurements December 31, 2018 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 172,036 $ 172,036 $ — $ — $ 172,036 Federal funds sold and interest-bearing accounts 507,491 507,491 — — 507,491 Time deposits in other banks 10,812 — 10,812 — 10,812 Loans, net 8,454,442 — — 8,365,293 8,365,293 Accrued interest receivable 36,970 — 5,456 31,514 36,970 Financial liabilities: Deposits 9,649,313 — 9,645,617 — 9,645,617 Securities sold under agreements to repurchase 20,384 20,384 — — 20,384 Other borrowings 151,774 — 152,873 — 152,873 Subordinated deferrable interest debentures 89,187 — 90,180 — 90,180 FDIC loss-share payable 19,487 — — 19,576 19,576 Accrued interest payable 5,669 — 5,669 — 5,669 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 accounts 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 — 271,759 — 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

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: December 31, (dollars in thousands) 2018 2017 Commitments to extend credit $ 1,671,419 $ 1,109,806 Unused home equity lines of credit 112,310 69,788 Financial standby letters of credit 24,596 11,389 Mortgage interest rate lock commitments 81,833 86,149 Mortgage forward contracts with positive fair value — 31,500

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Company's and Bank's Actual Capital Amounts and Ratios	The Company’s and Bank’s actual capital amounts and ratios are presented in the following table. Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions (dollars in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2018 Tier 1 Leverage Ratio (tier 1 capital to average assets): Consolidated $ 984,620 9.166 % $ 429,690 4.000 % —N/A— Ameris Bank $ 1,127,926 10.506 % $ 429,428 4.000 % $ 536,785 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Consolidated $ 895,433 10.070 % $ 566,859 6.375 % —N/A— Ameris Bank $ 1,127,926 12.716 % $ 565,486 6.375 % $ 576,573 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Consolidated $ 984,620 11.073 % $ 700,237 7.875 % —N/A— Ameris Bank $ 1,127,926 12.716 % $ 698,541 7.875 % $ 709,629 8.00 % Total Capital Ratio (total capital to risk weighted assets): Consolidated $ 1,087,364 12.229 % $ 878,075 9.875 % —N/A— Ameris Bank $ 1,156,745 13.041 % $ 875,948 9.875 % $ 887,036 10.00 % As of December 31, 2017 Tier 1 Leverage Ratio (tier 1 capital to average assets): Consolidated $ 741,159 9.713 % $ 305,231 4.000 % —N/A— Ameris Bank $ 805,238 10.564 % $ 304,904 4.000 % $ 381,131 5.00 % CET1 Ratio (common equity tier 1 capital to risk weighted assets): Consolidated $ 658,529 10.291 % $ 367,940 5.750 % —N/A— Ameris Bank $ 805,238 12.644 % $ 366,186 5.750 % $ 413,949 6.50 % Tier 1 Capital Ratio (tier 1 capital to risk weighted assets): Consolidated $ 741,159 11.582 % $ 463,925 7.250 % —N/A— Ameris Bank $ 805,238 12.644 % $ 461,712 7.250 % $ 509,476 8.00 % Total Capital Ratio (total capital to risk weighted assets): Consolidated $ 840,745 13.139 % $ 591,904 9.250 % —N/A— Ameris Bank $ 831,029 13.049 % $ 589,081 9.250 % $ 636,845 10.00 %

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Financial Information with Respect to Company's Reportable Business Segments	The following table presents selected financial information with respect to the Company’s reportable business segments for the years ended December 31, 2018 , 2017 and 2016 . Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 323,757 $ 37,146 $ 14,522 $ 7,672 $ 30,229 $ 413,326 Interest expense 38,199 13,686 5,434 2,617 9,998 69,934 Net interest income 285,558 23,460 9,088 5,055 20,231 343,392 Provision for loan losses 4,486 584 — 1,137 10,460 16,667 Noninterest income 58,694 48,260 2,021 4,858 4,579 118,412 Noninterest expense Salaries and employee benefits 100,716 39,469 547 2,870 5,691 149,293 Occupancy and equipment expenses 26,112 2,440 2 234 343 29,131 Data processing and communications expenses 27,026 1,425 122 19 1,793 30,385 Other expenses 71,788 6,998 238 1,137 4,677 84,838 Total noninterest expense 225,642 50,332 909 4,260 12,504 293,647 Income before income tax expense 114,124 20,804 10,200 4,516 1,846 151,490 Income tax expense 23,607 4,335 2,142 948 (569 ) 30,463 Net income $ 90,517 $ 16,469 $ 8,058 $ 3,568 $ 2,415 $ 121,027 Total assets $ 9,290,437 $ 1,153,615 $ 360,839 $ 139,671 $ 498,953 $ 11,443,515 Goodwill $ 438,144 $ — $ — $ — $ 65,290 $ 503,434 Other intangible assets, net $ 37,836 $ — $ — $ — $ 20,853 $ 58,689 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 231,111 $ 21,318 $ 7,701 $ 5,293 $ 28,924 $ 294,347 Interest expense 20,392 5,731 1,824 1,549 4,726 34,222 Net interest income 210,719 15,587 5,877 3,744 24,198 260,125 Provision for loan losses 6,787 771 186 (111 ) 731 8,364 Noninterest income 51,416 44,913 1,739 6,277 112 104,457 Noninterest expense Salaries and employee benefits 78,857 32,996 530 3,126 4,507 120,016 Occupancy and equipment expenses 21,436 2,217 4 215 197 24,069 Data processing and communications expenses 25,177 1,611 98 21 962 27,869 Other expenses 46,192 4,260 163 738 8,629 59,982 Total noninterest expense 171,662 41,084 795 4,100 14,295 231,936 Income before income tax expense 83,686 18,645 6,635 6,032 9,284 124,282 Income tax expense 36,518 6,526 2,322 2,111 3,257 50,734 Net income $ 47,168 $ 12,119 $ 4,313 $ 3,921 $ 6,027 $ 73,548 Total assets $ 6,431,151 $ 598,355 $ 238,561 $ 101,737 $ 486,399 $ 7,856,203 Goodwill $ 125,532 $ — $ — $ — $ — $ 125,532 Other intangible assets, net $ 13,496 $ — $ — $ — $ — $ 13,496 Year Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 213,246 $ 14,110 $ 6,686 $ 3,959 $ 1,064 $ 239,065 Interest expense 14,762 3,469 724 739 — 19,694 Net interest income 198,484 10,641 5,962 3,220 1,064 219,371 Provision for loan losses 1,973 573 590 847 108 4,091 Noninterest income 53,168 45,162 1,790 5,681 — 105,801 Noninterest expense Salaries and employee benefits 72,824 30,689 619 2,705 — 106,837 Occupancy and equipment expenses 22,209 1,928 4 254 2 24,397 Data processing and communications expenses 23,140 1,300 103 4 44 24,591 Other expenses 54,438 4,485 106 712 269 60,010 Total noninterest expense 172,611 38,402 832 3,675 315 215,835 Income before income tax expense 77,068 16,828 6,330 4,379 641 105,246 Income tax expense 23,283 5,891 2,215 1,533 224 33,146 Net income $ 53,785 $ 10,937 $ 4,115 $ 2,846 $ 417 $ 72,100 Total assets $ 5,879,859 $ 358,497 $ 189,670 $ 90,908 $ 373,097 $ 6,892,031 Goodwill $ 125,532 $ — $ — $ — $ — $ 125,532 Other intangible assets, net $ 17,428 $ — $ — $ — $ — $ 17,428

CONDENSED FINANCIAL INFORMATI_2

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheets	Condensed Balance Sheets December 31, 2018 and 2017 (dollars in thousands ) 2018 2017 Assets Cash and due from banks $ 6,977 $ 4,409 Investment in subsidiaries 1,684,810 953,815 Other assets 9,169 31,221 Total assets $ 1,700,956 $ 989,445 Liabilities Other liabilities $ 11,496 $ 25,621 Other borrowings 143,926 73,795 Subordinated deferrable interest debentures 89,187 85,550 Total liabilities 244,609 184,966 Shareholders' equity 1,456,347 804,479 Total liabilities and shareholders' equity $ 1,700,956 $ 989,445
Condensed Statements of Income	Condensed Statements of Income Years Ended December 31, 2018 , 2017 and 2016 (dollars in thousands) 2018 2017 2016 Income Dividends from subsidiaries $ 46,000 $ — $ 34,631 Other income 4,726 132 208 Total income 50,726 132 34,839 Expense Interest expense 12,670 9,065 6,280 Other expense 8,578 4,612 2,825 Total expense 21,248 13,677 9,105 Income (loss) before taxes and equity in undistributed income of subsidiaries 29,478 (13,545 ) 25,734 Income tax benefit 5,051 10,622 2,972 Income (loss) before equity in undistributed income of subsidiaries 34,529 (2,923 ) 28,706 Equity in undistributed income of subsidiaries 86,498 76,471 43,394 Net income $ 121,027 $ 73,548 $ 72,100
Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Years Ended December 31, 2018 , 2017 and 2016 (dollars in thousands) 2018 2017 2016 OPERATING ACTIVITIES Net income $ 121,027 $ 73,548 $ 72,100 Adjustments to reconcile net income to net cash provided by operating activities: Share-based compensation expense 6,241 3,316 2,261 Undistributed earnings of subsidiaries (86,498 ) (76,471 ) (43,394 ) Increase (decrease) in interest payable 313 1,142 (63 ) Decrease (increase) in tax receivable 1,436 5,176 (3,224 ) Provision for deferred taxes 195 (4,620 ) 508 Other operating activities (2,051 ) 1,230 (528 ) Total adjustments (80,364 ) (70,227 ) (44,440 ) Net cash provided by operating activities 40,663 3,321 27,660 INVESTING ACTIVITIES Investment in subsidiary — (110,000 ) — Net cash proceeds received from (paid for) acquisitions (90,542 ) — (23,205 ) Net cash used in investing activities (90,542 ) (110,000 ) (23,205 ) FINANCING ACTIVITIES Issuance of common stock — 88,656 — Purchase of treasury shares (2,062 ) (886 ) (1,225 ) Dividends paid common stock (16,405 ) (14,650 ) (8,584 ) Proceeds from other borrowings 70,000 73,692 14,000 Repayment of other borrowings — (38,850 ) (15,000 ) Proceeds from exercise of stock options 914 2,669 964 Net cash provided by (used in) financing activities 52,447 110,631 (9,845 ) Net change in cash and cash equivalents 2,568 3,952 (5,390 ) Cash and cash equivalents at beginning of year 4,409 457 5,847 Cash and cash equivalents at end of year $ 6,977 $ 4,409 $ 457 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid during the year for interest $ 12,357 $ 7,923 $ 6,343 Cash paid (received) during the year for income taxes $ (7,500 ) $ (11,000 ) $ —

QUARTERLY FINANCIAL DATA (una_2

QUARTERLY FINANCIAL DATA (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of Consolidated Quarterly Financial Information	The following table sets forth certain consolidated quarterly financial information of the Company. During the second quarter of 2018, Company recorded approximately $15.1 million of after-tax merger and conversion charges and approximately $4.5 million of after-tax executive retirement benefits. During the fourth quarter of 2017 , the Company recorded approximately $13.6 million of additional income tax expense attributable to the remeasurement of deferred tax assets and deferred tax liabilities at a reduced federal corporate tax rate. During the third quarter of 2017 , the Company recorded approximately $3.1 million of after-tax compliance resolution expense. Quarters Ended December 31, 2018 (dollars in thousands, except per share data) 4 3 2 1 Selected Income Statement Data Interest income $ 122,749 $ 121,119 $ 89,946 $ 79,512 Interest expense 23,195 22,081 13,947 10,711 Net interest income 99,554 99,038 75,999 68,801 Provision for loan losses 3,661 2,095 9,110 1,801 Net interest income after provision for loan losses 95,893 96,943 66,889 67,000 Noninterest income 30,470 30,171 31,307 26,464 Noninterest expense 74,813 72,077 67,995 58,263 Merger and conversion charges 997 276 18,391 835 Income before income taxes 50,553 54,761 11,810 34,366 Income tax 7,017 13,317 2,423 7,706 Net income $ 43,536 $ 41,444 $ 9,387 $ 26,660 Per Share Data Net income – basic $ 0.92 $ 0.87 $ 0.24 $ 0.70 Net income – diluted 0.91 0.87 0.24 0.70 Common dividends - cash 0.10 0.10 0.10 0.10 Quarters Ended December 31, 2017 (dollars in thousands, except per share data) 4 3 2 1 Selected Income Statement Data Interest income $ 79,564 $ 76,322 $ 71,411 $ 67,050 Interest expense 10,041 9,467 8,254 6,460 Net interest income 69,523 66,855 63,157 60,590 Provision for loan losses 2,536 1,787 2,205 1,836 Net interest income after provision for loan losses 66,987 65,068 60,952 58,754 Noninterest income 23,563 26,999 28,189 25,706 Noninterest expense 58,916 63,675 55,739 52,691 Merger and conversion charges 421 92 — 402 Income before income taxes 31,213 28,300 33,402 31,367 Income tax 22,063 8,142 10,315 10,214 Net income $ 9,150 $ 20,158 $ 23,087 $ 21,153 Per Share Data Net income – basic $ 0.25 $ 0.54 $ 0.62 $ 0.59 Net income – diluted 0.24 0.54 0.62 0.59 Common dividends - cash 0.10 0.10 0.10 0.10

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)segmentshares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Jan. 01, 2019USD ($)
Cash and Cash Equivalents
Reserve requirement	$ 61,200	$ 44,100
Total of the average daily required reserve	50,400	38,800
Other Investments
Other investments	14,455	42,270
Servicing Rights
Servicing fees	4,492	1,687	$ 1,708
Share-based Compensation
Company stock-based compensation cost	$ 6,200	$ 3,300	$ 2,300
Earnings Per Share
Anti-dilutive common shares excluded | shares	0	0	0
Mortgage Banking Derivatives
Fair value of derivative instruments, asset	$ 2,537	$ 2,888
Fair value of derivative instruments, liability	$ 1,276	67
Number of reportable segments | segment	5
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Stranded tax effects		(392)
Reclassification to retained earnings due to change in federal corporate tax rate	$ (392)
Fair Value Hedging
Derivative Instruments and Hedging Activity
Derivative asset	$ 102
Derivative liability		381
Buildings and leasehold improvements | Maximum
Premises and Equipment
Estimated useful lives, premises and equipment	40 years
Furniture and equipment | Maximum
Premises and Equipment
Estimated useful lives, premises and equipment	20 years
Furniture and equipment | Minimum
Premises and Equipment
Estimated useful lives, premises and equipment	3 years
Software And Computer Equipment | Maximum
Premises and Equipment
Estimated useful lives, premises and equipment	5 years
Software And Computer Equipment | Minimum
Premises and Equipment
Estimated useful lives, premises and equipment	3 years
Junior Subordinated Debt | Cash Flow Hedging
Derivative Instruments and Hedging Activity
Derivative, notional amount	$ 37,100	37,100
Core deposit premiums | Maximum
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	10 years
Core deposit premiums | Minimum
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	7 years
Single Family Residential Assets (SFR)
FDIC Loss-Share Receivable/Payable
Coverage period for acquisitions	10 years
Non-Single Family Assets (NSF)
FDIC Loss-Share Receivable/Payable
Coverage period for acquisitions, losses and recoveries both covered	5 years
US Premium Financing Holding Company | Insurance agent relationships
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	8 years
US Premium Financing Holding Company | US Premium Finance trade name
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	7 years
US Premium Financing Holding Company | Non-compete agreement
Goodwill and Intangible Assets
Acquired finite-lived intangible assets, weighted average useful life	3 years
Retained Earnings
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Reclassification to retained earnings due to change in federal corporate tax rate	$ 392	$ 0	$ 0
Accounting Standards Update 2018-02 | Accumulated Other Comprehensive Income (Loss), Net of Tax
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Reclassification to retained earnings due to change in federal corporate tax rate	(392)
Accounting Standards Update 2018-02 | Retained Earnings
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Reclassification to retained earnings due to change in federal corporate tax rate	$ 392
Visa Class B Shares
Other Investments
Shares held in other investment | shares	11,175
Other investments	$ 242
Conversation ratio	1.6298
Scenario, Forecast | Subsequent Event | Accounting Standards Update 2016-02 | Maximum
Property, Plant and Equipment [Line Items]
Operating Lease, Liability				$ 35,000
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Operating lease, right-of-use assets				35,000
Scenario, Forecast | Subsequent Event | Accounting Standards Update 2016-02 | Minimum
Property, Plant and Equipment [Line Items]
Operating Lease, Liability				30,000
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Operating lease, right-of-use assets				$ 30,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Earnings Per Share (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Net income available to common shareholders	$ 121,027	$ 73,548	$ 72,100
Weighted average number of common shares outstanding (in shares)	43,142	36,828	34,347
Effect of dilutive stock options (in shares)	6	62	108
Effect of dilutive restricted stock awards (in shares)	100	254	247
Weighted average number of common shares outstanding used to calculate diluted earnings per share (in shares)	43,248	37,144	34,702

PENDING ACQUISITIONS - Narrativ

PENDING ACQUISITIONS - Narrative (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Jun. 30, 2019USD ($)branchshares	Dec. 31, 2018USD ($)	Dec. 14, 2018$ / shares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Reported assets		$ 11,443,515		$ 7,856,203	$ 6,892,031
Gross loans		8,511,914		6,046,355	$ 5,264,326
Deposits		2,520,016		$ 1,777,141
Fidelity Southern Corporation
Business Acquisition [Line Items]
Share price (in dollars per share) | $ / shares			$ 34.02
Scenario, Forecast | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	69
Number of stock for each share of Ameris common stock converted (in shares) | shares	0.80
Consideration transferred	$ 750,700
Georgia | Scenario, Forecast | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	50
Florida | Scenario, Forecast | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	19
Fidelity Southern Corporation
Business Acquisition [Line Items]
Reported assets		4,730,000
Gross loans		3,920,000
Deposits		$ 3,980,000

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 ($)$ / sharesshares	Jan. 03, 2018USD ($)	Jan. 18, 2017USD ($)	Mar. 11, 2016USD ($)branch$ / sharesshares	Jan. 31, 2018USD ($)transaction$ / shares	Dec. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Jan. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2018USD ($)	Jan. 30, 2018USD ($)
Business Acquisition [Line Items]
Issuance of common stock in acquisitions										$ 547,127		$ 0	$ 72,455
Goodwill								$ 503,434		503,434		125,532	125,532
Other noninterest income										15,298		$ 6,369	$ 7,115
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
Common shares issued in a business combination (in shares) | shares	6,548,385
Issuance of common stock in acquisitions	$ 349,356
Cash exchanged for shares	47,779
Goodwill								219,643		219,643
Loans								1,298,040		1,298,040
Loan discount	$ 16,200
Loan discount, percent	1.23%
Accretable yield	$ 18,339
Company common stock issued	349,400
Purchase price	$ 397,135
Share price (in dollars per share) | $ / shares	$ 53.35
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
Common shares issued in a business combination (in shares) | shares		2,631,520
Cash exchanged for shares		$ 21,527
Goodwill								92,970		92,970				$ 93,000
Loans								755,704		755,704				$ 755,700
Loan discount		$ 21,900
Loan discount, percent		2.82%
Accretable yield		$ 10,800
Company common stock issued		147,760
Purchase price		$ 169,287
Share price (in dollars per share) | $ / shares		$ 56.15
US Premium Financing Holding Company
Business Acquisition [Line Items]
Common shares issued in a business combination (in shares) | shares			830,301								1,073,158
Issuance of common stock in acquisitions											$ 55,855
Cash exchanged for shares											$ 21,421
Goodwill								65,290		$ 65,290
Company common stock issued			$ 44,500	$ 5,500	$ 5,800
Purchase of remaining ownership interest in cost method investment			70.00%	25.01%	4.99%		70.00%				70.00%
Number of acquisition transactions | transaction							3
Additional cash payments			$ 5,800				$ 5,800				$ 5,800
Present value of contingent earn-out consideration expected to be paid											5,705
Purchase price			$ 8,900	$ 12,500							$ 82,981
Other noninterest income								$ 2,500	$ 2,000
Share price (in dollars per share) | $ / shares			$ 53.55				$ 53.55				$ 53.55
Jacksonville Bancorp, Inc
Business Acquisition [Line Items]
Number of bank branches | branch						8
Number of stock for each share of Ameris common stock converted (in shares) | shares						0.5861
Common shares issued in a business combination (in shares) | shares						2,549,469
Issuance of common stock in acquisitions						$ 72,455
Cash exchanged for shares						23,937
Goodwill						35,485
Loans						401,638
Accretable yield						27,000
Purchase price						$ 96,392
Share price (in dollars per share) | $ / shares						$ 16.50
Stock allocation						75.00%
Cash allocation						25.00%
Loans purchased						$ 401,600
Discount on loans acquired						$ 15,200
Percentage of discount on loans acquired						3.64%
US Premium Financing Holding Company
Business Acquisition [Line Items]
Ownership percentage															30.00%
Equity securities															$ 23,900

BUSINESS COMBINATIONS - Assets

BUSINESS COMBINATIONS - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 29, 2018	May 25, 2018	Jan. 31, 2018	Jan. 03, 2018	Jan. 18, 2017	Mar. 11, 2016	Dec. 31, 2018	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2018
Deposits:
Goodwill							$ 503,434		$ 125,532	$ 125,532
Consideration:
Company common stock issued							547,127		$ 0	$ 72,455
Hamilton State Bancshares, Inc.
Assets
Cash and cash equivalents							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							1,298,040
Less allowance for loan losses							0
Loans, net							1,298,040
Other real estate owned							847
Premises and equipment							26,760
Intangible assets							23,610
Cash value of bank owned life insurance							4,454
Deferred income taxes, net							6,480
Other assets							13,036
Total assets							1,788,792
Deposits:
Noninterest-bearing							381,039
Interest-bearing							1,204,211
Total deposits							1,585,250
Other borrowings							10,907
Subordinated deferrable interest debenture							2,292
Other liabilities							12,851
Total liabilities							1,611,300
Net identifiable assets acquired over (under) liabilities assumed							177,492
Goodwill							219,643
Net assets acquired over (under) liabilities assumed							397,135
Consideration:
Ameris Bancorp common shares issued	6,548,385
Share price (in dollars per share)	$ 53.35
Company common stock issued	$ 349,400
Company common stock issued	349,356
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 cash equivalents	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)
Deposits:
Noninterest-bearing	0
Interest-bearing	(1,896)
Total deposits	(1,896)
Other borrowings	(66)
Subordinated deferrable interest debenture	(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 (under) liabilities assumed	205,158
Hamilton State Bancshares, Inc. | Subsequent Fair Value Adjustments
Assets
Cash and cash equivalents							(478)
Federal funds sold and interest-bearing deposits in banks							0
Time deposits in other banks							0
Investment securities							0
Other investments							0
Loans							(696)
Less allowance for loan losses							0
Loans, net							(696)
Other real estate owned							0
Premises and equipment							(723)
Intangible assets							7,610
Cash value of bank owned life insurance							0
Deferred income taxes, net							343
Other assets							(17)
Total assets							6,039
Deposits:
Noninterest-bearing							0
Interest-bearing							4,783
Total deposits							4,783
Other borrowings							286
Subordinated deferrable interest debenture							(143)
Other liabilities							0
Total liabilities							4,926
Net identifiable assets acquired over (under) liabilities assumed							1,113
Goodwill							(1,070)
Net assets acquired over (under) liabilities assumed							43
Atlantic Coast Financial Corporation
Assets
Cash and cash equivalents							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							755,704				$ 755,700
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							6,833
Other assets							2,970
Total assets							874,313
Deposits:
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							76,317
Goodwill							92,970				$ 93,000
Net assets acquired over (under) liabilities assumed							169,287
Consideration:
Ameris Bancorp common shares issued		2,631,520
Share price (in dollars per share)		$ 56.15
Company common stock issued		$ 147,760
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 cash equivalents		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)
Deposits:
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 (under) liabilities assumed		84,538
Atlantic Coast Financial Corporation | Subsequent Fair Value Adjustments
Assets
Cash and cash equivalents							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							342
Other assets							0
Total assets							(585)
Deposits:
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							(1,610)
Goodwill							1,610
Net assets acquired over (under) liabilities assumed							0
US Premium Financing Holding Company
Assets
Total assets							23,607
Deposits:
Deferred tax liability							5,916
Total liabilities							5,916
Net identifiable assets acquired over (under) liabilities assumed							17,691
Goodwill							65,290
Net assets acquired over (under) liabilities assumed							82,981
Consideration:
Ameris Bancorp common shares issued			830,301					1,073,158
Share price (in dollars per share)			$ 53.55					$ 53.55
Company common stock issued			$ 44,500	$ 5,500	$ 5,800
Price per share of the Company's common stock (in dollars per share)				$ 48.55	$ 45.45
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			8,900	$ 12,500				82,981
US Premium Financing Holding Company | Initial Fair Value Adjustments
Assets
Total assets			21,314					21,314
Deposits:
Deferred tax liability			5,492					5,492
Total liabilities			5,492					5,492
Net identifiable assets acquired over (under) liabilities assumed			15,822					15,822
Goodwill			67,159					67,159
Net assets acquired over (under) liabilities assumed			82,981					82,981
US Premium Financing Holding Company | Subsequent Fair Value Adjustments
Assets
Total assets							2,293
Deposits:
Deferred tax liability							424
Total liabilities							424
Net identifiable assets acquired over (under) liabilities assumed							1,869
Goodwill							(1,869)
Net assets acquired over (under) liabilities assumed							0
Jacksonville Bancorp, Inc
Assets
Cash and cash equivalents						$ 9,704
Federal funds sold and interest-bearing deposits in banks						7,027
Investment securities						59,894
Other investments						2,458
Loans						401,638
Less allowance for loan losses						0
Loans, net						401,638
Other real estate owned						1,926
Premises and equipment						4,679
Intangible assets						4,746
Other assets						33,883
Total assets						525,955
Deposits:
Noninterest-bearing						123,399
Interest-bearing						277,960
Total deposits						401,359
Other borrowings						48,434
Subordinated deferrable interest debenture						12,901
Other liabilities						2,354
Total liabilities						465,048
Net identifiable assets acquired over (under) liabilities assumed						60,907
Goodwill						35,485
Net assets acquired over (under) liabilities assumed						$ 96,392
Consideration:
Ameris Bancorp common shares issued						2,549,469
Share price (in dollars per share)						$ 16.50
Price per share of the Company's common stock (in dollars per share)						$ 28.42
Company common stock issued						$ 72,455
Cash exchanged for shares						23,937
Fair value of total consideration transferred						96,392
Jacksonville Bancorp, Inc | Initial Fair Value Adjustments
Assets
Cash and cash equivalents						0
Federal funds sold and interest-bearing deposits in banks						0
Investment securities						(942)
Other investments						0
Loans						(15,746)
Less allowance for loan losses						12,613
Loans, net						(3,133)
Other real estate owned						(1,035)
Premises and equipment						0
Intangible assets						5,566
Other assets						23,266
Total assets						23,722
Deposits:
Noninterest-bearing						0
Interest-bearing						421
Total deposits						421
Other borrowings						84
Subordinated deferrable interest debenture						(3,393)
Other liabilities						0
Total liabilities						(2,888)
Net identifiable assets acquired over (under) liabilities assumed						26,610
Goodwill						31,375
Net assets acquired over (under) liabilities assumed						57,985
Jacksonville Bancorp, Inc | Subsequent Fair Value Adjustments
Assets
Cash and cash equivalents						0
Federal funds sold and interest-bearing deposits in banks						0
Investment securities						0
Other investments						0
Loans						553
Less allowance for loan losses						0
Loans, net						553
Other real estate owned						88
Premises and equipment						(119)
Intangible assets						(1,108)
Other assets						(3,524)
Total assets						(4,110)
Deposits:
Noninterest-bearing						0
Interest-bearing						0
Total deposits						0
Other borrowings						0
Subordinated deferrable interest debenture						0
Other liabilities						0
Total liabilities						0
Net identifiable assets acquired over (under) liabilities assumed						(4,110)
Goodwill						4,110
Net assets acquired over (under) liabilities assumed						0
As Previously Reported | Hamilton State Bancshares, Inc.
Assets
Cash and cash equivalents	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
Deposits:
Noninterest-bearing	381,039
Interest-bearing	1,201,324
Total deposits	1,582,363
Other borrowings	10,687
Subordinated deferrable interest debenture	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 (under) liabilities assumed	$ 191,934
As Previously Reported | Atlantic Coast Financial Corporation
Assets
Cash and cash equivalents		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
Deposits:
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 (under) liabilities assumed		$ 84,749
As Previously Reported | US Premium Financing Holding Company
Assets
Total assets			0					0
Deposits:
Deferred tax liability			0					0
Total liabilities			0					0
Net identifiable assets acquired over (under) liabilities assumed			0					0
Goodwill			0					0
Net assets acquired over (under) liabilities assumed			0					0
As Previously Reported | Jacksonville Bancorp, Inc
Assets
Cash and cash equivalents						9,704
Federal funds sold and interest-bearing deposits in banks						7,027
Investment securities						60,836
Other investments						2,458
Loans						416,831
Less allowance for loan losses						(12,613)
Loans, net						404,218
Other real estate owned						2,873
Premises and equipment						4,798
Intangible assets						288
Other assets						14,141
Total assets						506,343
Deposits:
Noninterest-bearing						123,399
Interest-bearing						277,539
Total deposits						400,938
Other borrowings						48,350
Subordinated deferrable interest debenture						16,294
Other liabilities						2,354
Total liabilities						467,936
Net identifiable assets acquired over (under) liabilities assumed						38,407
Goodwill						0
Net assets acquired over (under) liabilities assumed						$ 38,407
Insurance agent relationships | US Premium Financing Holding Company
Assets
Intangible assets							22,351
Insurance agent relationships | US Premium Financing Holding Company | Initial Fair Value Adjustments
Assets
Intangible assets			20,000					20,000
Insurance agent relationships | US Premium Financing Holding Company | Subsequent Fair Value Adjustments
Assets
Intangible assets							2,351
Insurance agent relationships | As Previously Reported | US Premium Financing Holding Company
Assets
Intangible assets			0					0
US Premium Finance trade name | US Premium Financing Holding Company
Assets
Intangible assets							1,094
US Premium Finance trade name | US Premium Financing Holding Company | Initial Fair Value Adjustments
Assets
Intangible assets			1,136					1,136
US Premium Finance trade name | US Premium Financing Holding Company | Subsequent Fair Value Adjustments
Assets
Intangible assets							(42)
US Premium Finance trade name | As Previously Reported | US Premium Financing Holding Company
Assets
Intangible assets			0					0
Non-compete agreement | US Premium Financing Holding Company
Assets
Intangible assets							162
Non-compete agreement | US Premium Financing Holding Company | Initial Fair Value Adjustments
Assets
Intangible assets			178					178
Non-compete agreement | US Premium Financing Holding Company | Subsequent Fair Value Adjustments
Assets
Intangible assets							$ (16)
Non-compete agreement | As Previously Reported | US Premium Financing Holding Company
Assets
Intangible assets			$ 0					$ 0
Weighted Average | US Premium Financing Holding Company
Consideration:
Share price (in dollars per share)			$ 52.047					$ 52.047

BUSINESS COMBINATIONS - Purchas

BUSINESS COMBINATIONS - Purchased Credit-Impaired Loans Acquired (Details) - USD ($) $ in Thousands	Jun. 29, 2018	May 25, 2018	Mar. 11, 2016
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
Certain Loans Acquired in Transfer, Accretable Yield		$ 10,800
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Contractually required principal and interest	$ 21,223
Non-accretable difference	(2,090)
Cash flows expected to be collected	19,133
Accretable yield	(794)
Certain Loans Acquired in Transfer, Accretable Yield	$ 18,339
Jacksonville Bancorp, Inc
Business Acquisition [Line Items]
Contractually required principal and interest			$ 42,314
Non-accretable difference			(9,181)
Cash flows expected to be collected			33,133
Accretable yield			(6,182)
Total purchased credit-impaired loans acquired			26,951
Certain Loans Acquired in Transfer, Accretable Yield			$ 27,000

BUSINESS COMBINATIONS - Acquire

BUSINESS COMBINATIONS - Acquired Loan Data (Details) - USD ($) $ in Thousands	Jun. 29, 2018	May 25, 2018	Mar. 11, 2016
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
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, Fair Value of Acquired Loans at Acquisition Date	$ 18,339
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	2,090
Acquired receivables not subject to ASC 310-30, Fair Value of Acquired Loans at Acquisition Date	1,279,701
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
Jacksonville Bancorp, Inc
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, Fair Value of Acquired Loans at Acquisition Date			$ 26,951
Acquired receivables subject to ASC 310-30, Gross Contractual Amounts Receivable at Acquisition Date			42,314
Acquired receivables subject to ASC 310-30, Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected			9,181
Acquired receivables not subject to ASC 310-30, Fair Value of Acquired Loans at Acquisition Date			374,687
Acquired receivables not subject to ASC 310-30, Gross Contractual Amounts Receivable at Acquisition Date			488,346
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 - Pro For

BUSINESS COMBINATIONS - Pro Forma Information (Details) - Coastal Bankshares, Inc. - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Net interest income and noninterest income	$ 514,885	$ 477,500
Net income	134,486	97,686
Net income available to common shareholders	$ 134,486	$ 97,686
Income per common share available to common shareholders – basic (in dollars per share)	$ 2.83	$ 2.08
Income per common share available to common shareholders – diluted (in dollars per share)	$ 2.83	$ 2.07
Average number of shares outstanding, basic (in shares)	47,460,000	46,959,000
Average number of shares outstanding, diluted (in shares)	47,566,000	47,275,000

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,198,976	$ 813,293
Gross Unrealized Gains	6,257	4,472
Gross Unrealized Losses	(12,810)	(6,892)
Estimated Fair Value	1,192,423	810,873
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	149,670	135,968
Gross Unrealized Gains	1,367	1,989
Gross Unrealized Losses	(304)	(163)
Estimated Fair Value	150,733	137,794
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	67,123	46,659
Gross Unrealized Gains	718	721
Gross Unrealized Losses	(527)	(237)
Estimated Fair Value	67,314	47,143
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	982,183	630,666
Gross Unrealized Gains	4,172	1,762
Gross Unrealized Losses	(11,979)	(6,492)
Estimated Fair Value	$ 974,376	$ 625,936

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Estimated Fair Value
Less Than 12 Months	$ 160,820	$ 299,794
12 Months or More	487,574	213,946
Total	648,394	513,740
Unrealized Losses
Less Than 12 Months	(743)	(2,551)
12 Months or More	(12,067)	(4,341)
Total	(12,810)	(6,892)
State, county and municipal securities
Estimated Fair Value
Less Than 12 Months	23,784	33,976
12 Months or More	33,873	4,725
Total	57,657	38,701
Unrealized Losses
Less Than 12 Months	(52)	(115)
12 Months or More	(252)	(48)
Total	(304)	(163)
Corporate debt securities
Estimated Fair Value
Less Than 12 Months	17,291	3,465
12 Months or More	17,952	18,853
Total	35,243	22,318
Unrealized Losses
Less Than 12 Months	(111)	(35)
12 Months or More	(416)	(202)
Total	(527)	(237)
Mortgage-backed securities
Estimated Fair Value
Less Than 12 Months	119,745	262,353
12 Months or More	435,749	190,368
Total	555,494	452,721
Unrealized Losses
Less Than 12 Months	(580)	(2,401)
12 Months or More	(11,399)	(4,091)
Total	$ (11,979)	$ (6,492)

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Dec. 31, 2018USD ($)positionsecurity	Dec. 31, 2017USD ($)
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in security portfolio	531
Number of securities in unrealized loss position	293
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	239
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position | position	41
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	13
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged Securities, carrying value | $	$ 510	$ 403.3

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Debt Securities, Available for Sale, by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Amortized Cost
Due in one year or less	$ 16,900
Due from one year to five years	86,338
Due from five to ten years	84,383
Due after ten years	29,172
Mortgage-backed securities	982,183
Amortized Cost	1,198,976	$ 813,293
Estimated Fair Value
Due in one year or less	16,907
Due from one year to five years	86,234
Due from five to ten years	85,595
Due after ten years	29,311
Mortgage-backed securities	974,376
Estimated Fair Value	$ 1,192,423	$ 810,873

INVESTMENT SECURITIES - Gains a

INVESTMENT SECURITIES - Gains and Losses on Sales of Securities Available for Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Gross gains on sales of securities	$ 390	$ 38	$ 312
Gross losses on sales of securities	301	1	218
Net realized gains on sales of securities available for sale	$ 89	$ 37	$ 94

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Gain (Loss) on Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Net realized gains on sales of securities available for sale	$ 89	$ 37	$ 94
Unrealized holding losses on equity securities	(126)	0	0
Total gain (loss) on securities	$ (37)	$ 37	$ 94

LOANS AND ALLOWANCE FOR LOAN _3

LOANS AND ALLOWANCE FOR LOAN LOSSES - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)contract	Dec. 31, 2016USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased loan pools	$ 262,600	$ 328,200
Purchased loan pools principal balance	260,500	324,400
Purchased pool loans unamortized purchase premium	2,100	3,800
Allowance for loan and lease Losses, purchased loan pools	732	1,100
Loans modified that are not troubled debt restructurings	111,700	103,000
Troubled debt restructurings excluding purchased loans	11,000	15,600
Troubled debt restructurings, previous charge-offs	890	2,800
Allowance for loan losses allocated to troubled debt restructurings	820	1,400
Consumer Installment Home Improvement Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	399,900	273,700
Commercial Insurance Premium Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	413,500	482,500
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,588,832	861,595
Purchased loans carrying value	2,590,000	861,600
Purchased loan pools, troubled debt restructuring amount		904
Nonaccrual loans	24,107	15,428
Troubled debt restructuring loans	2,499	3,635
Troubled debt restructurings, previous charge-offs	940	1,200
Troubled debt restructurings principal balances	2,500	3,600
Financing receivable, modifications, subsequent default, recorded investment	2,500	742
Troubled debt restructuring	22,200	$ 24,900
Financing receivable, modifications, number of contracts | contract		1
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	17,952	$ 14,202
Troubled debt restructuring loans	2,256	4,212
Troubled debt restructurings principal balances	2,300	4,200
Financing receivable, modifications, subsequent default, recorded investment	1,300	1,600
Minimum | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	100	100	$ 100
Troubled debt restructuring loans	$ 100	$ 100	$ 100

LOANS AND ALLOWANCE FOR LOAN _4

LOANS AND ALLOWANCE FOR LOAN LOSSES - Loans Receivable, Excluding Purchased Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 8,511,914	$ 6,046,355
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	5,660,457	4,856,514
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,316,359	1,362,508
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	671,198	624,595
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,814,529	1,535,439
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,403,000	1,009,461
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 455,371	$ 324,511

LOANS AND ALLOWANCE FOR LOAN _5

LOANS AND ALLOWANCE FOR LOAN LOSSES - Loans Receivable, Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 2,588,832	$ 861,595
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	372,686	74,378
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	227,900	65,513
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,337,859	468,246
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	623,199	250,539
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 27,188	$ 2,919

LOANS AND ALLOWANCE FOR LOAN _6

LOANS AND ALLOWANCE FOR LOAN LOSSES - Rollforward for Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 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	(1,803)	(3,411)
Additions due to acquisitions	2,053,744	0
Accretion	(11,918)	(11,308)
Transfers to purchased other real estate owned	(6,396)	(5,023)
Payments received	(330,226)	(210,470)
Ending balance	$ 2,588,832	$ 861,595

LOANS AND ALLOWANCE FOR LOAN _7

LOANS AND ALLOWANCE FOR LOAN LOSSES - Rollforward of Accretable Discounts of Purchased Loans (Details) - Purchased Loans, Accretable Discount - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 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	30,037	0
Accretion	(11,918)	(11,308)
Accretable discounts removed due to charge-offs	(42)	(17)
Transfers between non-accretable and accretable discounts, net	2,227	893
Ending balance	$ 40,496	$ 20,192

LOANS AND ALLOWANCE FOR LOAN _8

LOANS AND ALLOWANCE FOR LOAN LOSSES - Loans Accounted for on a NonAccrual Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 17,952	$ 14,202
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	24,107	15,428
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,412	1,306
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,199	813
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	892	554
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	6,119	3,139
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	4,654	2,665
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	5,534	5,685
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	10,465	9,194
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	10,769	5,743
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	529	483
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 486	$ 48

LOANS AND ALLOWANCE FOR LOAN _9

LOANS AND ALLOWANCE FOR LOAN LOSSES - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 8,511,914	$ 6,046,355
Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	53,984	44,215
Current Loans	5,606,473	4,812,299
Total Loans	5,660,457	4,856,514
Loans 90 Days or More Past Due and Still Accruing	4,222	5,991
Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	35,599	14,774
Current Loans	2,553,233	846,821
Total Loans	2,588,832	861,595
Loans 90 Days or More Past Due and Still Accruing	0	0
Loans 30-59 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	23,089	20,131
Loans 30-59 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	16,193	4,056
Loans 60-89 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	12,104	7,508
Loans 60-89 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,166	2,354
Loans 90 or More Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	18,791	16,576
Loans 90 or More Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	15,240	8,364
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	16,537	18,387
Current Loans	1,299,822	1,344,121
Total Loans	1,316,359	1,362,508
Loans 90 Days or More Past Due and Still Accruing	3,808	5,991
Commercial, financial and agricultural | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,852	793
Current Loans	370,834	73,585
Total Loans	372,686	74,378
Loans 90 Days or More Past Due and Still Accruing	0	0
Commercial, financial and agricultural | Loans 30-59 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	6,479	8,124
Commercial, financial and agricultural | Loans 30-59 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	421	0
Commercial, financial and agricultural | Loans 60-89 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,295	3,285
Commercial, financial and agricultural | Loans 60-89 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	416	33
Commercial, financial and agricultural | Loans 90 or More Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,763	6,978
Commercial, financial and agricultural | Loans 90 or More Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,015	760
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,424	1,121
Current Loans	668,774	623,474
Total Loans	671,198	624,595
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	6,270	2,635
Current Loans	221,630	62,878
Total Loans	227,900	65,513
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Loans 30-59 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,218	810
Real estate – construction and development | Loans 30-59 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	627	87
Real estate – construction and development | Loans 60-89 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	481	23
Real estate – construction and development | Loans 60-89 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	370	31
Real estate – construction and development | Loans 90 or More Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	725	288
Real estate – construction and development | Loans 90 or More Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,273	2,517
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,800	3,596
Current Loans	1,808,729	1,531,843
Total Loans	1,814,529	1,535,439
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,369	4,615
Current Loans	1,333,490	463,631
Total Loans	1,337,859	468,246
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Loans 30-59 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,625	869
Real estate – commercial and farmland | Loans 30-59 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,935	1,190
Real estate – commercial and farmland | Loans 60-89 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	530	787
Real estate – commercial and farmland | Loans 60-89 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	736	701
Real estate – commercial and farmland | Loans 90 or More Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,645	1,940
Real estate – commercial and farmland | Loans 90 or More Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,698	2,724
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	24,977	18,754
Current Loans	1,378,023	990,707
Total Loans	1,403,000	1,009,461
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	21,943	6,627
Current Loans	601,256	243,912
Total Loans	623,199	250,539
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Loans 30-59 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	11,423	8,772
Real estate – residential | Loans 30-59 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	12,531	2,722
Real estate – residential | Loans 60-89 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,631	2,941
Real estate – residential | Loans 60-89 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,407	1,585
Real estate – residential | Loans 90 or More Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	8,923	7,041
Real estate – residential | Loans 90 or More Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	7,005	2,320
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,246	2,357
Current Loans	451,125	322,154
Total Loans	455,371	324,511
Loans 90 Days or More Past Due and Still Accruing	414	0
Consumer installment | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,165	104
Current Loans	26,023	2,815
Total Loans	27,188	2,919
Loans 90 Days or More Past Due and Still Accruing	0	0
Consumer installment | Loans 30-59 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,344	1,556
Consumer installment | Loans 30-59 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	679	57
Consumer installment | Loans 60-89 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,167	472
Consumer installment | Loans 60-89 Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	237	4
Consumer installment | Loans 90 or More Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	735	329
Consumer installment | Loans 90 or More Days Past Due | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	$ 249	$ 43

LOANS AND ALLOWANCE FOR LOAN_10

LOANS AND ALLOWANCE FOR LOAN LOSSES - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Impaired Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 17,952	$ 14,202	$ 18,114
Troubled debt restructurings not included above	9,323	13,599	14,209
Total impaired loans	27,275	27,801	32,323
Interest income recognized on impaired loans	827	1,867	1,033
Foregone interest income on impaired loans	853	950	977
Purchased Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	24,107	15,428	22,966
Troubled debt restructurings not included above	18,740	20,472	23,543
Total impaired loans	42,847	35,900	46,509
Interest income recognized on impaired loans	2,203	1,625	2,755
Foregone interest income on impaired loans	$ 1,483	$ 1,239	$ 1,637

LOANS AND ALLOWANCE FOR LOAN_11

LOANS AND ALLOWANCE FOR LOAN LOSSES - Analysis of Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	$ 29,676	$ 31,505
Recorded Investment With No Allowance	8,324	7,250
Recorded Investment With Allowance	18,951	20,551
Total Recorded Investment	27,275	27,801
Related Allowance	2,465	2,245
Average Recorded Investment	26,063	29,819
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	59,562	48,750
Recorded Investment With No Allowance	10,882	8,198
Recorded Investment With Allowance	31,965	27,702
Total Recorded Investment	42,847	35,900
Related Allowance	1,933	3,241
Average Recorded Investment	40,559	40,817
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	1,902	1,453
Recorded Investment With No Allowance	1,155	734
Recorded Investment With Allowance	513	613
Total Recorded Investment	1,668	1,347
Related Allowance	4	145
Average Recorded Investment	1,637	2,173
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	5,717	4,170
Recorded Investment With No Allowance	473	70
Recorded Investment With Allowance	757	744
Total Recorded Investment	1,230	814
Related Allowance	0	400
Average Recorded Investment	836	827
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	1,378	1,467
Recorded Investment With No Allowance	613	471
Recorded Investment With Allowance	424	500
Total Recorded Investment	1,037	971
Related Allowance	3	48
Average Recorded Investment	984	1,122
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	13,714	9,060
Recorded Investment With No Allowance	623	282
Recorded Investment With Allowance	6,511	3,875
Total Recorded Investment	7,134	4,157
Related Allowance	476	1,114
Average Recorded Investment	5,712	3,877
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	8,950	10,646
Recorded Investment With No Allowance	867	729
Recorded Investment With Allowance	6,649	8,873
Total Recorded Investment	7,516	9,602
Related Allowance	1,591	1,047
Average Recorded Investment	7,879	11,053
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	14,766	14,596
Recorded Investment With No Allowance	1,115	1,224
Recorded Investment With Allowance	10,581	11,173
Total Recorded Investment	11,696	12,397
Related Allowance	684	906
Average Recorded Investment	12,349	15,329
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	16,885	17,416
Recorded Investment With No Allowance	5,144	4,828
Recorded Investment With Allowance	11,365	10,565
Total Recorded Investment	16,509	15,393
Related Allowance	867	1,005
Average Recorded Investment	15,029	14,930
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	24,839	20,867
Recorded Investment With No Allowance	8,185	6,574
Recorded Investment With Allowance	14,116	11,910
Total Recorded Investment	22,301	18,484
Related Allowance	773	821
Average Recorded Investment	21,433	20,743
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	561	523
Recorded Investment With No Allowance	545	488
Recorded Investment With Allowance	0	0
Total Recorded Investment	545	488
Related Allowance	0	0
Average Recorded Investment	534	541
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	526	57
Recorded Investment With No Allowance	486	48
Recorded Investment With Allowance	0	0
Total Recorded Investment	486	48
Related Allowance	0	0
Average Recorded Investment	$ 229	$ 41

LOANS AND ALLOWANCE FOR LOAN_12

LOANS AND ALLOWANCE FOR LOAN LOSSES - Loans by Risk Grade (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	$ 8,511,914	$ 6,046,355
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	5,660,457	4,856,514
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,588,832	861,595
10 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	542,164	554,979
10 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	90,775	3,964
15 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	523,101	688,481
15 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	84,617	101,098
20 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,408,128	2,033,979
20 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	656,289	259,872
23 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	59,054	16,996
23 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	63,613	19,736
25 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,047,688	1,487,781
25 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,586,377	385,080
30 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	35,118	30,075
30 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	30,448	37,121
40 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	45,204	44,216
40 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	76,713	54,724
50 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	7
50 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
60 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
60 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,316,359	1,362,508
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	372,686	74,378
Commercial, financial and agricultural | 10 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	530,864	539,899
Commercial, financial and agricultural | 10 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	90,205	3,358
Commercial, financial and agricultural | 15 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	452,250	568,557
Commercial, financial and agricultural | 15 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,648	4,541
Commercial, financial and agricultural | 20 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	174,811	125,740
Commercial, financial and agricultural | 20 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	20,489	8,517
Commercial, financial and agricultural | 23 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	13,714	330
Commercial, financial and agricultural | 23 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	14,445	0
Commercial, financial and agricultural | 25 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	137,038	117,358
Commercial, financial and agricultural | 25 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	215,096	43,085
Commercial, financial and agricultural | 30 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	5,130	5,236
Commercial, financial and agricultural | 30 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	11,601	13,718
Commercial, financial and agricultural | 40 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,552	5,381
Commercial, financial and agricultural | 40 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	18,202	1,159
Commercial, financial and agricultural | 50 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	7
Commercial, financial and agricultural | 50 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Commercial, financial and agricultural | 60 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Commercial, financial and agricultural | 60 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	671,198	624,595
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	227,900	65,513
Real estate – construction and development | 10 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	40	0
Real estate – construction and development | 10 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – construction and development | 15 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	681	1,005
Real estate – construction and development | 15 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – construction and development | 20 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	74,657	59,318
Real estate – construction and development | 20 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	18,022	13,014
Real estate – construction and development | 23 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	6,264	4,474
Real estate – construction and development | 23 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,728	2,306
Real estate – construction and development | 25 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	582,456	552,918
Real estate – construction and development | 25 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	195,079	39,877
Real estate – construction and development | 30 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	4,091	4,207
Real estate – construction and development | 30 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,459	4,076
Real estate – construction and development | 40 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	3,009	2,673
Real estate – construction and development | 40 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	10,612	6,240
Real estate – construction and development | 50 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – construction and development | 50 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – construction and development | 60 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – construction and development | 60 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,814,529	1,535,439
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,337,859	468,246
Real estate – commercial and farmland | 10 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	500	5,790
Real estate – commercial and farmland | 10 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – commercial and farmland | 15 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	37,079	68,507
Real estate – commercial and farmland | 15 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	7,407	5,047
Real estate – commercial and farmland | 20 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	888,433	966,391
Real estate – commercial and farmland | 20 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	230,089	186,187
Real estate – commercial and farmland | 23 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	30,364	6,408
Real estate – commercial and farmland | 23 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	29,468	6,081
Real estate – commercial and farmland | 25 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	814,068	454,506
Real estate – commercial and farmland | 25 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,034,943	230,570
Real estate – commercial and farmland | 30 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	20,959	15,108
Real estate – commercial and farmland | 30 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	10,063	13,637
Real estate – commercial and farmland | 40 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	23,126	18,729
Real estate – commercial and farmland | 40 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	25,889	26,724
Real estate – commercial and farmland | 50 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – commercial and farmland | 50 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – commercial and farmland | 60 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – commercial and farmland | 60 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,403,000	1,009,461
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	623,199	250,539
Real estate – residential | 10 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	16	47
Real estate – residential | 10 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – residential | 15 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	33,043	49,742
Real estate – residential | 15 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	74,398	91,270
Real estate – residential | 20 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	1,246,383	843,178
Real estate – residential | 20 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	385,279	50,988
Real estate – residential | 23 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	8,634	5,781
Real estate – residential | 23 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	16,937	11,349
Real estate – residential | 25 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	94,143	88,537
Real estate – residential | 25 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	118,082	70,837
Real estate – residential | 30 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	4,881	5,339
Real estate – residential | 30 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	7,231	5,637
Real estate – residential | 40 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	15,900	16,837
Real estate – residential | 40 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	21,272	20,458
Real estate – residential | 50 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – residential | 50 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – residential | 60 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Real estate – residential | 60 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	455,371	324,511
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	27,188	2,919
Consumer installment | 10 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	10,744	9,243
Consumer installment | 10 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	570	606
Consumer installment | 15 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	48	670
Consumer installment | 15 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	164	240
Consumer installment | 20 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	23,844	39,352
Consumer installment | 20 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	2,410	1,166
Consumer installment | 23 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	78	3
Consumer installment | 23 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	35	0
Consumer installment | 25 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	419,983	274,462
Consumer installment | 25 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	23,177	711
Consumer installment | 30 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	57	185
Consumer installment | 30 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	94	53
Consumer installment | 40 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	617	596
Consumer installment | 40 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	738	143
Consumer installment | 50 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Consumer installment | 50 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Consumer installment | 60 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	0	0
Consumer installment | 60 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans portfolio by risk grade	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN_13

LOANS AND ALLOWANCE FOR LOAN LOSSES - Loans by Class Modified as Troubled Debt Restructurings (Details) $ in Thousands	Dec. 31, 2018USD ($)contract	Dec. 31, 2017USD ($)contract
Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	33	32
Troubled debt restructurings not included above | $	$ 2,256	$ 4,212
Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	34	23
Troubled debt restructurings not included above | $	$ 2,499	$ 3,635
Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	33	27
Troubled debt restructurings not included above | $	$ 1,298	$ 1,587
Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	26	13
Troubled debt restructurings not included above | $	$ 2,471	$ 742
Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	99	105
Troubled debt restructurings not included above | $	$ 9,323	$ 13,599
Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	132	134
Troubled debt restructurings not included above | $	$ 18,740	$ 20,472
Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	43	46
Troubled debt restructurings not included above | $	$ 3,451	$ 4,405
Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	62	70
Troubled debt restructurings not included above | $	$ 1,754	$ 1,964
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	11	2
Troubled debt restructurings not included above | $	$ 348	$ 7
Commercial, financial and agricultural | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	1
Troubled debt restructurings not included above | $	$ 63	$ 5
Commercial, financial and agricultural | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	8	2
Troubled debt restructurings not included above | $	$ 107	$ 47
Commercial, financial and agricultural | Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	1
Troubled debt restructurings not included above | $	$ 0	$ 5
Commercial, financial and agricultural | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	0
Troubled debt restructurings not included above | $	$ 31	$ 0
Commercial, financial and agricultural | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	4
Troubled debt restructurings not included above | $	$ 256	$ 41
Commercial, financial and agricultural | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	3
Troubled debt restructurings not included above | $	$ 32	$ 16
Commercial, financial and agricultural | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	14	12
Troubled debt restructurings not included above | $	$ 138	$ 120
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	0
Troubled debt restructurings not included above | $	$ 3	$ 0
Real estate – construction and development | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	0
Troubled debt restructurings not included above | $	$ 0	$ 0
Real estate – construction and development | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	2
Troubled debt restructurings not included above | $	$ 0	$ 261
Real estate – construction and development | Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	0
Troubled debt restructurings not included above | $	$ 0	$ 0
Real estate – construction and development | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	3
Troubled debt restructurings not included above | $	$ 1,015	$ 1,018
Real estate – construction and development | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	6
Troubled debt restructurings not included above | $	$ 145	$ 417
Real estate – construction and development | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	6
Troubled debt restructurings not included above | $	$ 293	$ 340
Real estate – construction and development | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	2
Troubled debt restructurings not included above | $	$ 2	$ 34
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	7
Troubled debt restructurings not included above | $	$ 440	$ 3,516
Real estate – commercial and farmland | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	4
Troubled debt restructurings not included above | $	$ 71	$ 1,311
Real estate – commercial and farmland | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	4
Troubled debt restructurings not included above | $	$ 246	$ 419
Real estate – commercial and farmland | Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	2
Troubled debt restructurings not included above | $	$ 71	$ 282
Real estate – commercial and farmland | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12	14
Troubled debt restructurings not included above | $	$ 6,162	$ 6,713
Real estate – commercial and farmland | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12	17
Troubled debt restructurings not included above | $	$ 2,863	$ 6,937
Real estate – commercial and farmland | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7	10
Troubled debt restructurings not included above | $	$ 1,685	$ 2,582
Real estate – commercial and farmland | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	5
Troubled debt restructurings not included above | $	$ 426	$ 204
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	13	12
Troubled debt restructurings not included above | $	$ 1,430	$ 656
Real estate – residential | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	27	18
Troubled debt restructurings not included above | $	$ 2,351	$ 2,319
Real estate – residential | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	16	12
Troubled debt restructurings not included above | $	$ 911	$ 838
Real estate – residential | Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	25	9
Troubled debt restructurings not included above | $	$ 2,400	$ 452
Real estate – residential | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	115	117
Troubled debt restructurings not included above | $	$ 11,532	$ 12,741
Real estate – residential | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	71	74
Troubled debt restructurings not included above | $	$ 6,043	$ 6,199
Real estate – residential | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	24	25
Troubled debt restructurings not included above | $	$ 1,424	$ 1,462
Real estate – residential | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	20	18
Troubled debt restructurings not included above | $	$ 1,119	$ 1,508
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	6	11
Troubled debt restructurings not included above | $	$ 35	$ 33
Consumer installment | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2	0
Troubled debt restructurings not included above | $	$ 14	$ 0
Consumer installment | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7	7
Troubled debt restructurings not included above | $	$ 34	$ 22
Consumer installment | Financing Receivables, 1 to 29 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	1
Troubled debt restructurings not included above | $	$ 0	$ 3
Consumer installment | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	0
Troubled debt restructurings not included above | $	$ 0	$ 0
Consumer installment | Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	6	4
Troubled debt restructurings not included above | $	$ 16	$ 5
Consumer installment | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	2
Troubled debt restructurings not included above | $	$ 17	$ 5
Consumer installment | Non-Accruing Loans | Financing Receivables, 1 to 29 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	24	33
Troubled debt restructurings not included above | $	$ 69	$ 98

LOANS AND ALLOWANCE FOR LOAN_14

LOANS AND ALLOWANCE FOR LOAN LOSSES - Related Party Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance, January 1	$ 2,145	$ 3,167
Advances	257	654
Repayments	(944)	(1,676)
Transactions due to changes in related parties	0	0
Ending balance	$ 1,458	$ 2,145

LOANS AND ALLOWANCE FOR LOAN_15

LOANS AND ALLOWANCE FOR LOAN LOSSES - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				$ 25,791				$ 23,920	$ 25,791	$ 23,920	$ 21,062
Provision for loan losses	$ 3,661	$ 2,095	$ 9,110	1,801	$ 2,536	$ 1,787	$ 2,205	1,836	16,667	8,364	4,091
Loans charged off									(21,131)	(10,467)	(6,327)
Recoveries of loans previously charged off									7,492	3,974	5,094
Balance, Allowance	28,819				25,791				28,819	25,791	23,920
Ending balance, Loan	8,511,914				6,046,355				8,511,914	6,046,355	5,264,326
Loans individually evaluated for impairment												$ 4,964	$ 6,018	$ 6,407
Loans collectively evaluated for impairment												23,855	19,773	17,513
Balance, Allowance	28,819			25,791	25,791			23,920	25,791	23,920	21,062	28,819	25,791	23,920
Individually evaluated for impairment												53,892	52,231	60,421
Collectively evaluated for impairment												8,370,430	5,879,141	5,055,371
Acquired with deteriorated credit quality												87,592	114,983	148,534
Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				3,253				1,626	3,253	1,626	0
Provision for loan losses									(2,164)	2,606	(232)
Loans charged off									(1,738)	(2,900)	(1,559)
Recoveries of loans previously charged off									2,582	1,921	3,417
Balance, Allowance	1,933				3,253				1,933	3,253	1,626
Ending balance, Loan	2,588,832				861,595				2,588,832	861,595	1,069,191
Loans individually evaluated for impairment												1,933	3,253	1,626
Loans collectively evaluated for impairment												0	0	0
Balance, Allowance	1,933			3,253	3,253			1,626	3,253	1,626	0	1,933	3,253	1,626
Individually evaluated for impairment												32,244	28,165	34,141
Collectively evaluated for impairment												2,468,996	718,447	886,516
Acquired with deteriorated credit quality												87,592	114,983	148,534
Nonaccrual loans												24,107	15,428
Troubled debt restructuring loans												2,499	3,635
Purchased Loan Pools
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				1,075				1,837	1,075	1,837	581
Provision for loan losses									(343)	(762)	1,256
Loans charged off									0	0	0
Recoveries of loans previously charged off									0	0	0
Balance, Allowance	732				1,075				732	1,075	1,837
Ending balance, Loan	262,625				328,246				262,625	328,246	568,314
Loans individually evaluated for impairment												0	177	0
Loans collectively evaluated for impairment												732	898	1,837
Balance, Allowance	732			1,075	1,075			1,837	1,075	1,837	581	732	1,075	1,837
Individually evaluated for impairment												0	904	0
Collectively evaluated for impairment												262,625	327,342	568,314
Acquired with deteriorated credit quality												0	0	0
Commercial, financial and agricultural
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				3,631				2,192	3,631	2,192	1,144
Provision for loan losses									10,690	3,019	2,647
Loans charged off									(13,803)	(2,850)	(1,999)
Recoveries of loans previously charged off									3,769	1,270	400
Balance, Allowance	4,287				3,631				4,287	3,631	2,192
Ending balance, Loan	1,316,359				1,362,508				1,316,359	1,362,508	967,138
Loans individually evaluated for impairment												570	465	120
Loans collectively evaluated for impairment												3,717	3,166	2,072
Balance, Allowance	4,287			3,631	3,631			2,192	3,631	2,192	1,144	4,287	3,631	2,192
Individually evaluated for impairment												3,211	2,971	501
Collectively evaluated for impairment												1,313,148	1,359,537	966,637
Acquired with deteriorated credit quality												0	0	0
Commercial, financial and agricultural | Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Nonaccrual loans												1,199	813
Troubled debt restructuring loans												63	5
Real estate – construction and development
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				3,629				2,990	3,629	2,990	5,009
Provision for loan losses									277	488	(1,921)
Loans charged off									(292)	(95)	(588)
Recoveries of loans previously charged off									120	246	490
Balance, Allowance	3,734				3,629				3,734	3,629	2,990
Ending balance, Loan	671,198				624,595				671,198	624,595	363,045
Loans individually evaluated for impairment												3	48	266
Loans collectively evaluated for impairment												3,731	3,581	2,724
Balance, Allowance	3,734			3,629	3,629			2,990	3,629	2,990	5,009	3,734	3,629	2,990
Individually evaluated for impairment												424	500	659
Collectively evaluated for impairment												670,774	624,095	362,386
Acquired with deteriorated credit quality												0	0	0
Real estate – construction and development | Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Nonaccrual loans												6,119	3,139
Troubled debt restructuring loans												0	0
Real estate – commercial and farmland
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				7,501				7,662	7,501	7,662	7,994
Provision for loan losses									1,636	508	107
Loans charged off									(338)	(853)	(708)
Recoveries of loans previously charged off									176	184	269
Balance, Allowance	8,975				7,501				8,975	7,501	7,662
Ending balance, Loan	1,814,529				1,535,439				1,814,529	1,535,439	1,406,219
Loans individually evaluated for impairment												1,591	1,047	1,502
Loans collectively evaluated for impairment												7,384	6,454	6,160
Balance, Allowance	8,975			7,501	7,501			7,662	7,501	7,662	7,994	8,975	7,501	7,662
Individually evaluated for impairment												6,649	8,873	12,423
Collectively evaluated for impairment												1,807,880	1,526,566	1,393,796
Acquired with deteriorated credit quality												0	0	0
Real estate – commercial and farmland | Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Nonaccrual loans												5,534	5,685
Troubled debt restructuring loans												71	1,311
Real estate – residential
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				4,786				6,786	4,786	6,786	4,760
Provision for loan losses									1,002	(86)	2,757
Loans charged off									(771)	(2,151)	(1,122)
Recoveries of loans previously charged off									346	237	391
Balance, Allowance	5,363				4,786				5,363	4,786	6,786
Ending balance, Loan	1,403,000				1,009,461				1,403,000	1,009,461	781,018
Loans individually evaluated for impairment												867	1,028	2,893
Loans collectively evaluated for impairment												4,496	3,758	3,893
Balance, Allowance	5,363			4,786	4,786			6,786	4,786	6,786	4,760	5,363	4,786	6,786
Individually evaluated for impairment												11,364	10,818	12,697
Collectively evaluated for impairment												1,391,636	998,643	768,321
Acquired with deteriorated credit quality												0	0	0
Real estate – residential | Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Nonaccrual loans												10,769	5,743
Troubled debt restructuring loans												2,351	2,319
Consumer Installment
Allowance for Loan and Lease Losses [Roll Forward]
Balance, Allowance				1,916				827	1,916	827	1,574
Provision for loan losses									5,569	2,591	(523)
Loans charged off									(4,189)	(1,618)	(351)
Recoveries of loans previously charged off									499	116	127
Balance, Allowance	3,795				1,916				3,795	1,916	827
Ending balance, Loan	455,371				324,511				455,371	324,511	109,401
Loans individually evaluated for impairment												0	0	0
Loans collectively evaluated for impairment												3,795	1,916	827
Balance, Allowance	$ 3,795			$ 1,916	$ 1,916			$ 827	$ 1,916	$ 827	$ 1,574	3,795	1,916	827
Individually evaluated for impairment												0	0	0
Collectively evaluated for impairment												455,371	324,511	109,401
Acquired with deteriorated credit quality												0	0	0
Substandard | Minimum
Allowance for Loan and Lease Losses [Roll Forward]
Nonaccrual loans												100	100	100
Troubled debt restructuring loans												$ 100	$ 100	$ 100

OTHER REAL ESTATE OWNED - Summa

OTHER REAL ESTATE OWNED - Summary of Activity in Other Real Estate Owned (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Other Real Estate [Roll Forward]
Balance, January 1	$ 8,464	$ 10,874
Loans transferred to other real estate owned	4,124	4,372
Net gains (losses) on sale and write-downs recorded in statement of income	(611)	(862)
Sales proceeds	(4,697)	(5,920)
Other	(62)	0
Ending balance	$ 7,218	$ 8,464

OTHER REAL ESTATE OWNED - Sum_2

OTHER REAL ESTATE OWNED - Summary of Activity in Purchased Other Real Estate Owned (Details) - Purchased other real estate owned - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Purchased Other Real Estate [Roll Forward]
Balance, January 1	$ 9,011	$ 12,540
Loans transferred to other real estate owned	6,396	5,023
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	17	86
Net gains (losses) on sale and write-downs recorded in statement of income	(690)	362
Sales proceeds	(7,087)	(9,000)
Ending balance	$ 9,535	$ 9,011

PREMISES AND EQUIPMENT - Schedu

PREMISES AND EQUIPMENT - Schedule of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 216,878	$ 184,636
Accumulated depreciation	(71,468)	(66,898)
Premises and equipment, net	145,410	117,738
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	49,518	39,299
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	110,623	95,771
Furniture and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	53,425	48,809
Construction in progress
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 3,312	$ 757

PREMISES AND EQUIPMENT - Narrat

PREMISES AND EQUIPMENT - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)renewal_option	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Property, Plant and Equipment [Abstract]
Depreciation	$ 10,014	$ 9,196	$ 9,519
Initial lease terms	10 years
Number of lease renewal options | renewal_option	2
Operating leases, rent expense	$ 7,900	$ 4,900	$ 4,500

PREMISES AND EQUIPMENT - Sche_2

PREMISES AND EQUIPMENT - Schedule of Future Minimum Lease Commitments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Property, Plant and Equipment [Abstract]
2,019	$ 6,386
2,020	5,181
2,021	4,523
2,022	4,000
2,023	2,983
Thereafter	8,312
Total	$ 31,385

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Carrying Value of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Carrying amount of goodwill at beginning of year	$ 125,532	$ 125,532
Additions related to acquisitions in current year	377,902	0
Carrying amount of goodwill at end of year	503,434	125,532
Banking Division
Goodwill [Roll Forward]
Carrying amount of goodwill at beginning of year	125,532	125,532
Additions related to acquisitions in current year	312,612	0
Carrying amount of goodwill at end of year	438,144	125,532
Premium Finance Division
Goodwill [Roll Forward]
Carrying amount of goodwill at beginning of year	0	0
Additions related to acquisitions in current year	65,290	0
Carrying amount of goodwill at end of year	$ 65,290	$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill recorded	$ 377,902,000	$ 0
Carrying value of intangible assets	58,689,000	13,500,000
Loans	5,660,457,000	4,856,514,000
Amortization of intangible assets	9,512,000	3,932,000	$ 4,376,000
Hamilton State Bancshares, Inc.
Goodwill [Line Items]
Goodwill recorded	219,600,000
Atlantic Coast Financial Corporation
Goodwill [Line Items]
Goodwill recorded	93,000,000
US Premium Financing Holding Company
Goodwill [Line Items]
Goodwill recorded	$ 65,300,000
Core deposit premiums | Minimum
Goodwill [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	7 years
Core deposit premiums | Maximum
Goodwill [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	10 years
Core deposit premiums | Hamilton State Bancshares, Inc.
Goodwill [Line Items]
Acquired finite-lived intangible assets	$ 23,600,000
Core deposit premiums | Atlantic Coast Financial Corporation
Goodwill [Line Items]
Acquired finite-lived intangible assets	7,500,000
Insurance agent relationships | US Premium Financing Holding Company
Goodwill [Line Items]
Acquired finite-lived intangible assets	$ 22,400,000
Acquired finite-lived intangible assets, weighted average useful life	8 years
US Premium Finance trade name | US Premium Financing Holding Company
Goodwill [Line Items]
Acquired finite-lived intangible assets	$ 1,100,000
Acquired finite-lived intangible assets, weighted average useful life	7 years
Non-compete agreement | US Premium Financing Holding Company
Goodwill [Line Items]
Acquired finite-lived intangible assets	$ 162,000
Acquired finite-lived intangible assets, weighted average useful life	3 years
Banking Division
Goodwill [Line Items]
Goodwill recorded	$ 312,612,000	0
Goodwill, Impairment Loss	0
Premium Finance Division
Goodwill [Line Items]
Goodwill recorded	65,290,000	0
Goodwill, Impairment Loss	0
Decrease in loans	(72,200,000)
Loans	$ 410,400,000	$ 482,500,000

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Summary of Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 80,955	$ 26,250
Accumulated Amortization	22,266	12,754
Core deposit premiums
Finite-Lived Intangible Assets [Line Items]
Gross Amount	57,348	26,250
Accumulated Amortization	19,512	12,754
Insurance agent relationships
Finite-Lived Intangible Assets [Line Items]
Gross Amount	22,351	0
Accumulated Amortization	2,561	0
US Premium Finance trade name
Finite-Lived Intangible Assets [Line Items]
Gross Amount	1,094	0
Accumulated Amortization	143	0
Non-compete agreement
Finite-Lived Intangible Assets [Line Items]
Gross Amount	162	0
Accumulated Amortization	$ 50	$ 0

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Schedule of Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2,019	$ 12,022
2,020	10,491
2,021	8,520
2,022	6,887
2,023	6,067
Thereafter	14,702
Total	$ 58,689	$ 13,500

DEPOSITS - Scheduled Maturities

DEPOSITS - Scheduled Maturities of Time Deposits (Details) $ in Thousands	Dec. 31, 2018USD ($)
Banking and Thrift [Abstract]
2,019	$ 1,894,332
2,020	334,574
2,021	60,185
2,022	55,960
2,023	21,692
Thereafter	1,089
Total	$ 2,367,832

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Banking and Thrift [Abstract]
Time deposits of $250,000 or more	$ 423.6	$ 235.8
Brokered deposits	846.7	228.6
Related party deposit liabilities	$ 8	$ 6.2

SECURITIES SOLD UNDER REPURCH_3

SECURITIES SOLD UNDER REPURCHASE AGREEMENTS - Summary of Securities Sold Under Repurchase Agreements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets Sold under Agreements to Repurchase [Line Items]
Securities sold under agreements to repurchase	$ 20,384	$ 30,638
Weighted Average
Assets Sold under Agreements to Repurchase [Line Items]
Securities sold under agreements to repurchase	$ 15,692	$ 28,694	$ 44,324
Average interest rate during the year	0.15%	0.20%	0.22%
Weighted average interest rate at year-end	0.14%	0.18%	0.19%
Maximum
Assets Sold under Agreements to Repurchase [Line Items]
Securities sold under agreements to repurchase	$ 23,270	$ 49,836	$ 56,203

SECURITIES SOLD UNDER REPURCH_4

SECURITIES SOLD UNDER REPURCHASE AGREEMENTS - Summary of Securities Sold Under Agreements to Repurchase (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Banking and Thrift [Abstract]
Securities sold under agreements to repurchase	$ 20,384	$ 30,638

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Net carrying value of subordinated debt	$ 89,187	$ 85,550
Other borrowings	151,774	$ 250,554
Daily Rate Credit with a variable interest rate (1.59% at December 31, 2017)
Debt Instrument [Line Items]
Effective interest rate		1.59%
Advance from correspondent bank	$ 0	$ 25,000
Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68%
Debt Instrument [Line Items]
Effective interest rate	4.68%
Advance from correspondent bank	$ 1,514	0
Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274%
Debt Instrument [Line Items]
Effective interest rate	1.274%
Advance from correspondent bank	$ 500	0
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Debt Instrument [Line Items]
Effective interest rate	4.55%
Advance from correspondent bank	$ 1,434	0
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Debt Instrument [Line Items]
Effective interest rate	4.55%
Advance from correspondent bank	$ 993	0
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%
Debt Instrument [Line Items]
Effective interest rate	3.095%
Advance from correspondent bank	$ 1,858	$ 0
Fixed Rate Advance due January 8, 2018; fixed interest rate of 1.39%
Debt Instrument [Line Items]
Effective interest rate		1.39%
Advance from correspondent bank	$ 0	$ 150,000
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,074 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%
Debt Instrument [Line Items]
Effective interest rate	5.75%
Unamortized debt issuance expense	$ 1,074	1,205
Net carrying value of subordinated debt	$ 73,926	73,795
Advance from correspondent bank due October 5, 2019; fixed interest rate of 4.25%
Debt Instrument [Line Items]
Effective interest rate	4.25%
Other borrowings	$ 20	49
Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09%
Debt Instrument [Line Items]
Other borrowings	$ 1,529	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% (6.24% at December 31, 2018)
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Long-term line of credit	$ 70,000	$ 0
London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
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 $1,074 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%
Debt Instrument [Line Items]
Basis spread on variable rate	3.616%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details) - USD ($)	Mar. 15, 2022	Dec. 31, 2018	Mar. 13, 2017
Debt Instrument [Line Items]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds		$ 1,930,000,000
Line of credit facility, remaining borrowing capacity		30,000,000
Credit arrangements for federal funds purchase		117,000,000
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value		1,640,000,000
Loans pledged at federal reserve discount window available for borrowing		$ 1,140,000,000
London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate		3.50%
Senior Subordinated Notes
Debt Instrument [Line Items]
Face amount			$ 75,000,000
Interest rate, stated percentage			5.75%
Scenario, Forecast | Senior Subordinated Notes
Debt Instrument [Line Items]
Redemption price, percentage	100.00%
Scenario, Forecast | Senior Subordinated Notes | London Interbank Offered Rate (LIBOR)
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% (6.24% at December 31, 2018)
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 100,000,000
Basis spread on variable rate		3.50%

SUBORDINATED DEFERRABLE INTER_2

SUBORDINATED DEFERRABLE INTEREST DEBENTURES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2006	Dec. 31, 2005	Dec. 31, 2017
Securities Financing Transaction [Line Items]
Preferred stock, value, issued	$ 0							$ 0
First National Banc Statutory Trust I
Securities Financing Transaction [Line Items]
Preferred stock value authorized							$ 5,000,000
Preferred stock spread variable dividend rate							2.80%
Trust preferred securities interest rate	5.60%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 5,000,000
Long-term debt, gross	5,155,000
Common stock held in trust	$ 155,000
Prosperity Banking Capital Trust I
Securities Financing Transaction [Line Items]
Preferred stock value authorized					$ 5,000,000
Preferred stock spread variable dividend rate					2.57%
Trust preferred securities interest rate	4.97%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 5,000,000
Long-term debt, gross	5,155,000
Common stock held in trust	155,000
Subordinated debt obligations, net carrying value	$ 3,567,000
Prosperity Banking Capital Trust II
Securities Financing Transaction [Line Items]
Preferred stock value authorized					$ 4,500,000
Preferred stock spread variable dividend rate					3.15%
Trust preferred securities interest rate	5.97%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 4,500,000
Long-term debt, gross	4,640,000
Common stock held in trust	140,000
Subordinated debt obligations, net carrying value	$ 3,513,000
Prosperity Bank Statutory Trust III
Securities Financing Transaction [Line Items]
Preferred stock value authorized					$ 10,000,000
Preferred stock spread variable dividend rate					1.60%
Trust preferred securities interest rate	4.39%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 10,000,000
Long-term debt, gross	10,310,000
Common stock held in trust	310,000
Subordinated debt obligations, net carrying value	$ 5,989,000
Prosperity Bank Statutory Trust IV
Securities Financing Transaction [Line Items]
Preferred stock value authorized					$ 10,000,000
Preferred stock spread variable dividend rate					1.54%
Trust preferred securities interest rate	4.33%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 5,000,000
Long-term debt, gross	5,155,000
Common stock held in trust	310,000
Subordinated debt obligations, net carrying value	$ 3,372,000
Coastal Bankshares Statutory Trust One
Securities Financing Transaction [Line Items]
Preferred stock value authorized				$ 5,000,000
Preferred stock spread variable dividend rate				3.15%
Trust preferred securities interest rate	5.59%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 5,000,000
Long-term debt, gross	5,155,000
Common stock held in trust	155,000
Subordinated debt obligations, net carrying value	$ 4,013,000
Coastal Bankshares Statutory Trust Two
Securities Financing Transaction [Line Items]
Preferred stock value authorized				$ 10,000,000
Preferred stock spread variable dividend rate				1.60%
Trust preferred securities interest rate	4.39%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 10,000,000
Long-term debt, gross	10,310,000
Common stock held in trust	310,000
Subordinated debt obligations, net carrying value	$ 6,421,000
Merchants & Southern Statutory Trust I
Securities Financing Transaction [Line Items]
Preferred stock value authorized			$ 3,000,000
Preferred stock spread variable dividend rate			1.90%
Trust preferred securities interest rate	4.69%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 3,000,000
Long-term debt, gross	3,093,000
Common stock held in trust	93,000
Subordinated debt obligations, net carrying value	$ 2,068,000
Merchants & Southern Statutory Trust II
Securities Financing Transaction [Line Items]
Preferred stock value authorized			$ 3,000,000
Preferred stock spread variable dividend rate			1.50%
Trust preferred securities interest rate	4.29%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 3,000,000
Long-term debt, gross	3,093,000
Common stock held in trust	93,000
Subordinated debt obligations, net carrying value	$ 1,910,000
Atlantic BancGroup, Inc. Statutory Trust I
Securities Financing Transaction [Line Items]
Preferred stock value authorized		$ 3,000,000
Preferred stock spread variable dividend rate		1.50%
Trust preferred securities interest rate	4.29%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 3,000,000
Long-term debt, gross	3,093,000
Common stock held in trust	93,000
Subordinated debt obligations, net carrying value	$ 1,844,000
Jacksonville Statutory Trust I
Securities Financing Transaction [Line Items]
Preferred stock value authorized		$ 4,000,000
Preferred stock spread variable dividend rate		2.63%
Trust preferred securities interest rate	5.42%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 4,000,000
Long-term debt, gross	4,124,000
Common stock held in trust	124,000
Subordinated debt obligations, net carrying value	$ 3,191,000
Jacksonville Statutory Trust II
Securities Financing Transaction [Line Items]
Preferred stock value authorized		$ 3,000,000
Preferred stock spread variable dividend rate		1.73%
Trust preferred securities interest rate	4.52%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 3,000,000
Long-term debt, gross	3,093,000
Common stock held in trust	93,000
Subordinated debt obligations, net carrying value	$ 2,042,000
Jacksonville Bancorp, Inc. Statutory Trust III
Securities Financing Transaction [Line Items]
Preferred stock value authorized		$ 7,550,000
Preferred stock spread variable dividend rate		3.75%
Trust preferred securities interest rate	6.54%
Preferred stock maturity period	30 years
Preferred stock, value, outstanding	$ 7,550,000
Long-term debt, gross	7,784,000
Common stock held in trust	234,000
Subordinated debt obligations, net carrying value	$ 6,673,000
Cherokee Statutory Trust I
Securities Financing Transaction [Line Items]
Preferred stock spread variable dividend rate	1.50%
Trust preferred securities interest rate	4.29%
Preferred stock, value, outstanding	$ 3,093,000
Long-term debt, gross	3,000,000
Common stock held in trust	93,000
Subordinated debt obligations, net carrying value	2,315,000
Ameris Statutory Trust I
Securities Financing Transaction [Line Items]
Preferred stock spread variable dividend rate						1.63%
Long-term debt, gross						$ 37,114,000
Common stock held in trust	$ 1,114,000
Preferred stock, value, issued						$ 36,000,000
Preferred stock and debt rate percentage	4.42%

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	Mar. 31, 2017	Dec. 31, 2018	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Oct. 25, 2018	Feb. 16, 2018	Mar. 13, 2017
Subsidiary or Equity Method Investee [Line Items]
Authorized repurchase amount												$ 100,000
Number of shares repurchased (in shares)								0
Issuance of common stock								$ 0		$ 88,656	$ 0
Payments for capital contribution							$ 110,000
Underwritten Public Offering
Subsidiary or Equity Method Investee [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
Senior Subordinated Notes
Subsidiary or Equity Method Investee [Line Items]
Interest rate, stated percentage														5.75%
Hamilton State Bancshares, Inc.
Subsidiary or Equity Method Investee [Line Items]
Common shares issued in a business combination (in shares)	6,548,385
Increase in shareholders' equity	$ 349,400
Share price (in dollars per share)	$ 53.35
Purchase price	$ 397,135
Atlantic Coast Financial Corporation
Subsidiary or Equity Method Investee [Line Items]
Common shares issued in a business combination (in shares)		2,631,520
Increase in shareholders' equity		$ 147,760
Share price (in dollars per share)		$ 56.15
Purchase price		$ 169,287
US Premium Financing Holding Company
Subsidiary or Equity Method Investee [Line Items]
Common shares issued in a business combination (in shares)			830,301						1,073,158
Increase in shareholders' equity			$ 44,500	$ 5,500		$ 5,800
Share price (in dollars per share)			$ 53.55						$ 53.55
Purchase of remaining ownership interest in cost method investment			70.00%	25.01%		4.99%			70.00%
Stock issued during period, shares, 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
Purchase price			$ 8,900	$ 12,500					$ 82,981
Additional cash payments			$ 5,800						$ 5,800
Number of shares registered for resale or other disposition (in shares)													944,586

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ 804,479	$ 646,437
Reclassification to retained earnings due to change in federal corporate tax rate	(392)
Adjusted balance, January 1, 2018		(1,672)
Reclassification for gains included in net income, net of tax	(70)	(24)	$ (61)
Current year changes, net of tax	(3,084)	(198)	(4,350)
Balance at end of period	1,456,347	804,479	646,437
Unrealized Gain (Loss) on Derivatives
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	292	176	152
Reclassification to retained earnings due to change in federal corporate tax rate	(53)
Adjusted balance, January 1, 2018		239
Reclassification for gains included in net income, net of tax	0	0	0
Current year changes, net of tax	112	116	24
Balance at end of period	351	292	176
Unrealized Gain (Loss) on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(1,572)	(1,234)	3,201
Reclassification to retained earnings due to change in federal corporate tax rate	(339)
Adjusted balance, January 1, 2018		(1,911)
Reclassification for gains included in net income, net of tax	(70)	(24)	(61)
Current year changes, net of tax	(3,196)	(314)	(4,374)
Balance at end of period	(5,177)	(1,572)	(1,234)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(1,280)	(1,058)	3,353
Balance at end of period	$ (4,826)	$ (1,280)	$ (1,058)

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Service charges on deposit accounts	$ 46,128	$ 42,054	$ 42,745
Other service charges, commissions and fees	3,003	2,872	3,575
Service charges on deposit accounts
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	46,128	42,054	42,745
Debit card interchange fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	18,945	16,086	15,588
Overdraft fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	18,267	17,736	19,447
Other service charges on deposit accounts
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	8,916	8,232	7,710
Other service charges, commissions and fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	2,721	2,575	3,004
ATM fees
Disaggregation of Revenue [Line Items]
ASC 606 Revenue Items	2,721	2,575	3,004
Other
Disaggregation of Revenue [Line Items]
Other service charges, commissions and fees	$ 282	$ 297	$ 571

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Gains/Losses on the Sale of OREO (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Net gains (losses) recognized on the sale of OREO	$ (1,301)	$ (500)	$ (1,953)
Credit Resolution Related Expense
Disaggregation of Revenue [Line Items]
Net gains (losses) recognized on the sale of OREO	$ (459)	$ 850	$ (227)

INCOME TAXES - Summary of Incom

INCOME TAXES - Summary of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Current – federal									$ 27,714	$ 33,074	$ 28,749
Current - state									1,375	5,230	3,550
Deferred - federal									496	3,874	2,460
Deferred - state									878	(5,069)	(1,613)
Remeasurement of deferred tax assets and deferred tax liabilities at reduced federal corporate tax rate									0	13,625	0
Provision for income taxes	$ 7,017	$ 13,317	$ 2,423	$ 7,706	$ 22,063	$ 8,142	$ 10,315	$ 10,214	$ 30,463	$ 50,734	$ 33,146

INCOME TAXES - Reconciliation E

INCOME TAXES - Reconciliation Effective Income Tax Amount (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Federal income statutory rate									21.00%	35.00%	35.00%
Tax at federal income tax rate									$ 31,813	$ 43,499	$ 36,836
Change resulting from:
State income tax, net of federal benefit									1,965	(680)	695
Tax-exempt interest									(3,095)	(4,390)	(3,916)
Increase in cash value of bank owned life insurance									(382)	(556)	(607)
Excess tax benefit from stock compensation									(602)	(939)	0
Nondeductible merger expenses									1,002	0	0
Other									(238)	175	138
Remeasurement of deferred tax assets and deferred tax liabilities at reduced federal corporate tax rate									0	13,625	0
Provision for income taxes	$ 7,017	$ 13,317	$ 2,423	$ 7,706	$ 22,063	$ 8,142	$ 10,315	$ 10,214	$ 30,463	$ 50,734	$ 33,146

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Interest and penalties related to income taxes	$ 0	$ 0	$ 0
Accrued interest and penalties related to income taxes	0	$ 0	$ 0
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	75,920,000
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 70,200,000
Maximum | Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, recovery period	17 years
Maximum | State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, recovery period	17 years

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Allowance for loan losses	$ 7,222	$ 6,704
Deferred compensation	3,467	1,494
Deferred gain on interest rate swap	56	114
Unrealized loss on interest rate swap	0	80
Nonaccrual interest	107	5
Purchase accounting adjustments	13,144	5,631
Goodwill and intangible assets	0	4,909
Other real estate owned	2,980	3,203
Net operating loss tax carryforward	19,277	17,853
AMT credit carryforward	1,339	813
Unrealized loss on securities available for sale	2,792	508
FDIC-assisted transaction adjustments	2,501	0
Capitalized costs, accrued expenses and other	2,851	1,144
Deferred tax assets, net of valuation allowance, total	55,736	42,458
Deferred tax liabilities
Premises and equipment	4,597	4,064
Mortgage servicing rights	3,716	1,885
Subordinated debentures	5,259	5,147
FDIC-assisted transaction adjustments	0	3,042
Goodwill and intangible assets	7,017	0
Unrealized gain on interest rate swap	21	0
Deferred tax liabilities, net	20,610	14,138
Net deferred tax asset	$ 35,126	$ 28,320

EMPLOYEE BENEFIT PLANS - Narrat

EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Contribution Plan Disclosure [Line Items]
Employee benefit plan expenses	$ 2,945	$ 2,213	$ 2,053
Profit Sharing Plan
Defined Contribution Plan Disclosure [Line Items]
Minimum term employees required to work to be eligible in plan	30 days
Minimum age eligibility of employee	18 years

DEFERRED COMPENSATION PLANS - N

DEFERRED COMPENSATION PLANS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Cash surrender value of life insurance	$ 104,100	$ 79,600
Deferred compensation arrangement with individual, recorded liability	769	874
Deferred compensation arrangement with individual, compensation expense	739	1,416	$ 1,127
Supplemental Employee Retirement Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation arrangement with individual, recorded liability	$ 5,474	$ 4,962

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation arrangement with individual, shares authorized for issuance (in shares)	2,985,000
Shares available to be issued under stock-based incentive plan (in shares)	804,855
Options granted during the period (in shares)	0	0	0
Share-based compensation expense	$ 6,241	$ 3,316	$ 2,261
Restricted stock weighted average period	1 year 3 months 4 days
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Income tax benefit related to compensation expense	$ 24	$ 248	$ 177
Employee Stock Option | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	10 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding restricted shares (in shares)	161,746	277,815	279,727
Income tax benefit related to compensation expense	$ 818	$ 698	$ 721
Deferred compensation expense	822
Unearned compensation related to restricted stock	$ 3,342	$ 4,489	$ 3,878
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Activity of Non-Performance-Based & Performance-Based Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Stock Option Activity, Shares
Granted (in shares)	0	0	0
Non-Performance-Based
Stock Option Activity, Shares
Under option, beginning of year (in shares)	47,294	58,603
Granted (in shares)	0	0
Exercised (in shares)	(47,294)	(11,309)
Forfeited (in shares)	0	0
Under option, end of year (in shares)	0	47,294	58,603
Exercisable at end of year (in shares)	0	47,294
Stock Options Weighted Average Exercise Price
Under option, beginning of year, Weighted-Average Exercise Price (in dollars per share)	$ 14.76	$ 14.76
Granted, Weighted-Average Exercise Price (in dollars per share)	0	0
Exercised, Weighted-Average Exercise Price (in dollars per share)	14.76	14.76
Forfeited, Weighted-Average Exercise Price (in dollars per share)	0	0
Under option, end of year, Weighted-Average Exercise Price (in dollars per share)	0	14.76	$ 14.76
Exercisable at end of year, Weighted-Average Exercise Price (in dollars per share)	$ 0	$ 14.76
Stock Option Activity, Additional Disclosures
Under option, end of year, Weighted Average Contractual Term	0 years	1 month 20 days
Exercisable at end of year, Weighted Average Contractual Term	0 years	1 month 20 days
Exercised, Aggregate Intrinsic Value	$ 653	$ 167
Under option, end of year, Aggregate Intrinsic Value	0	1,519
Exercisable at end of year, Aggregate Intrinsic Value	$ 0	$ 1,519
Performance-Based
Stock Option Activity, Shares
Under option, beginning of year (in shares)	37,013	142,910
Granted (in shares)	0	0
Exercised (in shares)	(29,014)	(102,309)
Forfeited (in shares)	(288)	(3,588)
Under option, end of year (in shares)	7,711	37,013	142,910
Exercisable at end of year (in shares)	7,711	37,013
Stock Options Weighted Average Exercise Price
Under option, beginning of year, Weighted-Average Exercise Price (in dollars per share)	$ 7.36	$ 15.06
Granted, Weighted-Average Exercise Price (in dollars per share)	0	0
Exercised, Weighted-Average Exercise Price (in dollars per share)	7.47	17.62
Forfeited, Weighted-Average Exercise Price (in dollars per share)	7.47	21.35
Under option, end of year, Weighted-Average Exercise Price (in dollars per share)	6.94	7.36	$ 15.06
Exercisable at end of year, Weighted-Average Exercise Price (in dollars per share)	$ 6.94	$ 7.36
Stock Option Activity, Additional Disclosures
Under option, end of year, Weighted Average Contractual Term	1 month 9 days	1 year 25 days
Exercisable at end of year, Weighted Average Contractual Term	1 month 9 days	1 year 25 days
Exercised, Aggregate Intrinsic Value	$ 217	$ 1,803
Forfeited, Aggregate Intrinsic Value	2
Under option, end of year, Aggregate Intrinsic Value	308	1,463
Exercisable at end of year, Aggregate Intrinsic Value	$ 308	$ 1,463

SHARE-BASED COMPENSATION - Su_2

SHARE-BASED COMPENSATION - Summary of the Status of the Company's Restricted Stock Awards (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares
Nonvested shares at beginning of year (in shares)	277,815	279,727
Granted (in shares)	89,855	84,147
Vested (in shares)	(195,344)	(85,587)
Forfeited (in shares)	(10,580)	(472)
Nonvested shares at end of year (in shares)	161,746	277,815
Weighted Average Grant Date Fair Value
Nonvested shares at beginning of year, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 33.24	$ 26.10
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	53.37	46.93
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	33.21	23.30
Forfeited, Weighted-Average Grant-Date Fair Value (in dollars per share)	49.52	47.60
Nonvested shares at end of year, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 43.40	$ 33.24

DERIVATIVE INSTRUMENTS AND HE_3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2010
Derivative [Line Items]
Interest rate cash flow hedge asset at fair value	$ 102,000									$ 102,000
Interest rate cash flow hedge liability at fair value					$ 381,000						$ 381,000
Interest expense	23,195,000	$ 22,081,000	$ 13,947,000	$ 10,711,000	10,041,000	$ 9,467,000	$ 8,254,000	$ 6,460,000		69,934,000	34,222,000	$ 19,694,000
Mortgages
Derivative [Line Items]
Derivative asset	2,600,000				2,900,000					2,600,000	2,900,000
Derivative liability	1,300,000				67,000					1,300,000	67,000
Interest rate lock commitments | Mortgages
Derivative [Line Items]
Derivative asset, notional amount	$ 81,800,000				86,100,000					$ 81,800,000	86,100,000
Interest Rate Swap
Derivative [Line Items]
Derivative liability, notional amount													$ 37,100,000
Derivative, fixed interest rate	4.11%									4.11%
Interest expense										$ 122,000	484,000	$ 678,000
Forward contracts related to mortgage loans held for sale | Mortgages
Derivative [Line Items]
Derivative, notional amount	$ 163,200,000				$ 158,300,000					$ 163,200,000	$ 158,300,000
London Interbank Offered Rate (LIBOR) | Interest Rate Swap
Derivative [Line Items]
Derivative, basis spread on variable rate	1.63%									1.63%
Scenario, Forecast | Interest Rate Swap
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss), net									$ 83,000

DERIVATIVE INSTRUMENTS AND HE_4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Schedule of Net Gains (Losses) Relating to Free-Standing Derivative Instruments (Details) - Mortgage banking derivative instruments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Forward contracts related to mortgage loans held for sale
Derivative [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ (1,276)	$ (12)	$ 1,285
Interest rate lock commitments
Derivative [Line Items]
Gain (loss) on derivative instruments, net, pretax, total	$ 2,537	$ 2,833	$ 3,029

DERIVATIVE INSTRUMENTS AND HE_5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Summary of Derivative Financial Instruments (Details) - Mortgages - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other Assets
Derivative [Line Items]
Derivative, notional amount	$ 81,833	$ 117,649
Derivative, fair value	2,537	2,888
Other Liabilities
Derivative [Line Items]
Derivative, notional amount	163,189	126,750
Derivative, fair value	1,276	67
Forward contracts related to mortgage loans held for sale
Derivative [Line Items]
Derivative, notional amount	163,200	158,300
Forward contracts related to mortgage loans held for sale | Other Assets
Derivative [Line Items]
Derivative, notional amount	0	31,500
Derivative, fair value	0	55
Forward contracts related to mortgage loans held for sale | Other Liabilities
Derivative [Line Items]
Derivative, notional amount	163,189	126,750
Derivative, fair value	1,276	67
Interest rate lock commitments | Other Assets
Derivative [Line Items]
Derivative, notional amount	81,833	86,149
Derivative, fair value	$ 2,537	$ 2,833

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Carried at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 111,298	$ 197,442
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	107,428	190,445
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 3,870	$ 6,997

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ 4.1	$ 4.6	$ 2.2
Net gain (loss) from changes in fair value of related derivative financial instruments	$ 1.8	$ (3)	$ (4.2)

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) - Loans held for sale - USD ($) $ in Thousands	Dec. 31, 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	$ 107,428	$ 190,445
Aggregate unpaid principal balance	103,319	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) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	$ 1,192,423	$ 810,873
Loans held for sale	111,298	197,442
State, county and municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	150,733	137,794
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	67,314	47,143
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	974,376	625,936
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	111,298	197,442
Total recurring assets at fair value	1,306,360	1,011,203
Total recurring liabilities at fair value	1,276	448
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	0	0
Total recurring assets at fair value	0	0
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	111,298	197,442
Total recurring assets at fair value	1,304,860	1,009,703
Total recurring liabilities at fair value	1,276	448
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	1,500	1,500
Loans held for sale	0	0
Total recurring assets at fair value	1,500	1,500
Total recurring liabilities at fair value	0	0
Fair Value, Measurements, Recurring | State, county and municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	150,733	137,794
Fair Value, Measurements, Recurring | State, county and municipal securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | State, county and municipal securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	150,733	137,794
Fair Value, Measurements, Recurring | State, county and municipal securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	67,314	47,143
Fair Value, Measurements, Recurring | Corporate debt securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Corporate debt securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	65,814	45,643
Fair Value, Measurements, Recurring | Corporate debt securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	1,500	1,500
Fair Value, Measurements, Recurring | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	974,376	625,936
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0	0
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	974,376	625,936
Fair Value, Measurements, Recurring | Mortgage-backed securities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0	0
Derivative financial instruments | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	102
Derivative liability		381
Derivative financial instruments | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Derivative liability		0
Derivative financial instruments | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	102
Derivative liability		381
Derivative financial instruments | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Derivative liability		0
Mortgage banking derivative instruments | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	2,537	2,888
Derivative liability	1,276	67
Mortgage banking derivative instruments | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Mortgage banking derivative instruments | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	2,537	2,888
Derivative liability	1,276	67
Mortgage banking derivative instruments | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	$ 0	$ 0

FAIR VALUE MEASURES - Summary o

FAIR VALUE MEASURES - Summary of Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 38,596	$ 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	38,596	37,018
Impaired loans carried at fair value
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	28,653	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	28,653	27,684
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	408	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	408	323
Purchased other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	9,535	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	$ 9,535	$ 9,011

FAIR VALUE MEASURES - Summary_2

FAIR VALUE MEASURES - Summary of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) $ in Thousands	Dec. 31, 2018USD ($)	Sep. 30, 2018	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	$ 1,192,423		$ 810,873
Other real estate owned	9,535		9,011
Purchased other real estate owned	7,218		8,464	$ 10,874
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]
Total impaired loans	28,653		27,684
Other real estate owned	408		323
Purchased other real estate owned	$ 9,535		$ 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 | 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 | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input		0.03	0.20
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		0.53	0.90
Third party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Weighted Average | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	0.30		0.24
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 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		0.69	0.15
Third party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Weighted Average | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.31		0.15
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
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 | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Purchased other real estate owned, measurement input	0.39		0.26

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financial assets:
Cash and due from banks	$ 172,036	$ 139,313
Time deposits in other banks	10,812	0
Financial liabilities:
Other borrowings	151,774	250,554
Subordinated deferrable interest debentures	89,187	85,550
FDIC loss-share payable	19,487	8,803
Carrying Amount
Financial assets:
Cash and due from banks	172,036	139,313
Federal funds sold and interest-bearing accounts	507,491	191,345
Time deposits in other banks	10,812
Loans, net	8,454,442	5,992,880
Accrued interest receivable	36,970	26,005
Financial liabilities:
Deposits	9,649,313	6,625,845
Securities sold under agreements to repurchase	20,384	30,638
Other borrowings	151,774	250,554
Subordinated deferrable interest debentures	89,187	85,550
FDIC loss-share payable	19,487	8,803
Accrued interest payable	5,669	3,258
Fair Value
Financial assets:
Cash and due from banks	172,036	139,313
Federal funds sold and interest-bearing accounts	507,491	191,345
Time deposits in other banks	10,812
Loans, net	8,365,293	5,960,963
Accrued interest receivable	36,970	26,005
Financial liabilities:
Deposits	9,645,617	6,627,773
Securities sold under agreements to repurchase	20,384	30,638
Other borrowings	152,873	251,759
Subordinated deferrable interest debentures	90,180	74,243
FDIC loss-share payable	19,576	9,548
Accrued interest payable	5,669	3,258
Fair Value | Level 1
Financial assets:
Cash and due from banks	172,036	139,313
Federal funds sold and interest-bearing accounts	507,491	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	20,384	30,638
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
FDIC loss-share payable	0	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 accounts	0	0
Time deposits in other banks	10,812
Loans, net	0	0
Accrued interest receivable	5,456	0
Financial liabilities:
Deposits	9,645,617	6,627,773
Securities sold under agreements to repurchase	0	0
Other borrowings	152,873	271,759
Subordinated deferrable interest debentures	90,180	74,243
FDIC loss-share payable	0	0
Accrued interest payable	5,669	0
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Time deposits in other banks	0
Loans, net	8,365,293	5,960,963
Accrued interest receivable	31,514	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	19,576	9,548
Accrued interest payable	$ 0	$ 0

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 1,671,419	$ 1,109,806
Unused home equity lines of credit	112,310	69,788
Financial standby letters of credit	24,596	11,389
Mortgage interest rate lock commitments	81,833	86,149
Mortgage forward contracts with positive fair value	$ 0	$ 31,500

COMMITMENTS AND CONTINGENT LI_4

COMMITMENTS AND CONTINGENT LIABILITIES - Narrative (Details) - USD ($) $ in Thousands	Jan. 03, 2018	Aug. 08, 2013	Dec. 31, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Other liabilities			$ 57,023	$ 50,334
Loss contingency, damages sought, value		$ 2,900
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit			75,000
US Premium Financing Holding Company
Loss Contingencies [Line Items]
Other liabilities			$ 18,100
US Premium Financing Holding Company
Loss Contingencies [Line Items]
Cost method investment ownership percentage	25.01%
Mr. Villari
Loss Contingencies [Line Items]
Cash paid for purchase of shares of common stock	$ 12,500
Stock issued during period, shares, purchase of assets (in shares)	114,285

REGULATORY MATTERS - Narrative

REGULATORY MATTERS - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Retained earnings, unappropriated		$ 67.2
Percentage of capital conservation buffer for capital adequacy purposes		1.875%	1.25%	0.00%
Scenario, Forecast
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Percentage of capital conservation buffer for capital adequacy purposes	2.50%

REGULATORY MATTERS - Company's

REGULATORY MATTERS - Company's and Bank's Actual Capital Amounts and Ratios (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Consolidated
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Amount	$ 984,620	$ 741,159
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Ratio	9.166%	9.713%
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Amount	$ 429,690	$ 305,231
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Ratio	4.00%	4.00%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Amount	$ 895,433	$ 658,529
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Ratio	10.07%	10.291%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Amount	$ 566,859	$ 367,940
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Ratio	6.375%	5.75%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Amount	$ 984,620	$ 741,159
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Ratio	11.073%	11.582%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 700,237	$ 463,925
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Ratio	7.875%	7.25%
Total Capital Ratio (total capital to risk weighted assets) Actual Amount	$ 1,087,364	$ 840,745
Total Capital Ratio (total capital to risk weighted assets) Actual Ratio	12.229%	13.139%
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 878,075	$ 591,904
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Ratio	9.875%	9.25%
Ameris Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Amount	$ 1,127,926	$ 805,238
Tier 1 Leverage Ratio (tier 1 capital to average assets) Actual Ratio	10.506%	10.564%
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Amount	$ 429,428	$ 304,904
Tier 1 Leverage Ratio (tier 1 capital to average assets) For Capital Adequacy Purposes Ratio	4.00%	4.00%
Tier 1 Leverage Ratio (tier 1 capital to average assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 536,785	$ 381,131
Tier 1 Leverage Ratio (tier 1 capital to average assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	5.00%	5.00%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Amount	$ 1,127,926	$ 805,238
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Actual Ratio	12.716%	12.644%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Amount	$ 565,486	$ 366,186
CET1 Ratio (common equity tier 1 capital to risk weighted assets) Adequacy Purposes Ratio	6.375%	5.75%
CET1 Ratio (common equity tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 576,573	$ 413,949
CET1 Ratio (common equity tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	6.50%	6.50%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Amount	$ 1,127,926	$ 805,238
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) Actual Ratio	12.716%	12.644%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 698,541	$ 461,712
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) For Capital Adequacy Purposes Ratio	7.875%	7.25%
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 709,629	$ 509,476
Tier 1 Capital Ratio (tier 1 capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	8.00%	8.00%
Total Capital Ratio (total capital to risk weighted assets) Actual Amount	$ 1,156,745	$ 831,029
Total Capital Ratio (total capital to risk weighted assets) Actual Ratio	13.041%	13.049%
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Amount	$ 875,948	$ 589,081
Total Capital Ratio (total capital to risk weighted assets) For Capital Adequacy Purposes Ratio	9.875%	9.25%
Total Capital Ratio (total capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 887,036	$ 636,845
Total Capital Ratio (total capital to risk weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	10.00%	10.00%

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Financial Information with Respect to Company's Reportable Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Interest income	$ 122,749	$ 121,119	$ 89,946	$ 79,512	$ 79,564	$ 76,322	$ 71,411	$ 67,050	$ 413,326	$ 294,347	$ 239,065
Interest expense	23,195	22,081	13,947	10,711	10,041	9,467	8,254	6,460	69,934	34,222	19,694
Net interest income	99,554	99,038	75,999	68,801	69,523	66,855	63,157	60,590	343,392	260,125	219,371
Provision for loan losses	3,661	2,095	9,110	1,801	2,536	1,787	2,205	1,836	16,667	8,364	4,091
Noninterest income	30,470	30,171	31,307	26,464	23,563	26,999	28,189	25,706	118,412	104,457	105,801
Noninterest expense
Salaries and employee benefits									149,293	120,016	106,837
Occupancy and equipment expenses									29,131	24,069	24,397
Data processing and communications expenses									30,385	27,869	24,591
Other expenses									84,838	59,982	60,010
Total noninterest expense	74,813	72,077	67,995	58,263	58,916	63,675	55,739	52,691	293,647	231,936	215,835
Income before income tax expense	50,553	54,761	11,810	34,366	31,213	28,300	33,402	31,367	151,490	124,282	105,246
Income tax expense	7,017	13,317	2,423	7,706	22,063	8,142	10,315	10,214	30,463	50,734	33,146
Net income	43,536	$ 41,444	$ 9,387	$ 26,660	9,150	$ 20,158	$ 23,087	$ 21,153	121,027	73,548	72,100
Total assets	11,443,515				7,856,203				11,443,515	7,856,203	6,892,031
Goodwill	503,434				125,532				503,434	125,532	125,532
Other intangible assets, net	58,689				13,496				58,689	13,496	17,428
Banking Division
Segment Reporting Information [Line Items]
Interest income									323,757	231,111	213,246
Interest expense									38,199	20,392	14,762
Net interest income									285,558	210,719	198,484
Provision for loan losses									4,486	6,787	1,973
Noninterest income									58,694	51,416	53,168
Noninterest expense
Salaries and employee benefits									100,716	78,857	72,824
Occupancy and equipment expenses									26,112	21,436	22,209
Data processing and communications expenses									27,026	25,177	23,140
Other expenses									71,788	46,192	54,438
Total noninterest expense									225,642	171,662	172,611
Income before income tax expense									114,124	83,686	77,068
Income tax expense									23,607	36,518	23,283
Net income									90,517	47,168	53,785
Total assets	9,290,437				6,431,151				9,290,437	6,431,151	5,879,859
Goodwill	438,144				125,532				438,144	125,532	125,532
Other intangible assets, net	37,836				13,496				37,836	13,496	17,428
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income									37,146	21,318	14,110
Interest expense									13,686	5,731	3,469
Net interest income									23,460	15,587	10,641
Provision for loan losses									584	771	573
Noninterest income									48,260	44,913	45,162
Noninterest expense
Salaries and employee benefits									39,469	32,996	30,689
Occupancy and equipment expenses									2,440	2,217	1,928
Data processing and communications expenses									1,425	1,611	1,300
Other expenses									6,998	4,260	4,485
Total noninterest expense									50,332	41,084	38,402
Income before income tax expense									20,804	18,645	16,828
Income tax expense									4,335	6,526	5,891
Net income									16,469	12,119	10,937
Total assets	1,153,615				598,355				1,153,615	598,355	358,497
Goodwill	0				0				0	0	0
Other intangible assets, net	0				0				0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income									14,522	7,701	6,686
Interest expense									5,434	1,824	724
Net interest income									9,088	5,877	5,962
Provision for loan losses									0	186	590
Noninterest income									2,021	1,739	1,790
Noninterest expense
Salaries and employee benefits									547	530	619
Occupancy and equipment expenses									2	4	4
Data processing and communications expenses									122	98	103
Other expenses									238	163	106
Total noninterest expense									909	795	832
Income before income tax expense									10,200	6,635	6,330
Income tax expense									2,142	2,322	2,215
Net income									8,058	4,313	4,115
Total assets	360,839				238,561				360,839	238,561	189,670
Goodwill	0				0				0	0	0
Other intangible assets, net	0				0				0	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income									7,672	5,293	3,959
Interest expense									2,617	1,549	739
Net interest income									5,055	3,744	3,220
Provision for loan losses									1,137	(111)	847
Noninterest income									4,858	6,277	5,681
Noninterest expense
Salaries and employee benefits									2,870	3,126	2,705
Occupancy and equipment expenses									234	215	254
Data processing and communications expenses									19	21	4
Other expenses									1,137	738	712
Total noninterest expense									4,260	4,100	3,675
Income before income tax expense									4,516	6,032	4,379
Income tax expense									948	2,111	1,533
Net income									3,568	3,921	2,846
Total assets	139,671				101,737				139,671	101,737	90,908
Goodwill	0				0				0	0	0
Other intangible assets, net	0				0				0	0	0
Premium Finance Division
Segment Reporting Information [Line Items]
Interest income									30,229	28,924	1,064
Interest expense									9,998	4,726	0
Net interest income									20,231	24,198	1,064
Provision for loan losses									10,460	731	108
Noninterest income									4,579	112	0
Noninterest expense
Salaries and employee benefits									5,691	4,507	0
Occupancy and equipment expenses									343	197	2
Data processing and communications expenses									1,793	962	44
Other expenses									4,677	8,629	269
Total noninterest expense									12,504	14,295	315
Income before income tax expense									1,846	9,284	641
Income tax expense									(569)	3,257	224
Net income									2,415	6,027	417
Total assets	498,953				486,399				498,953	486,399	373,097
Goodwill	65,290				0				65,290	0	0
Other intangible assets, net	$ 20,853				$ 0				$ 20,853	$ 0	$ 0

CONDENSED FINANCIAL INFORMATI_3

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 172,036	$ 139,313
Other assets	88,397	72,194
Total assets	11,443,515	7,856,203	$ 6,892,031
Liabilities
Other liabilities	57,023	50,334
Other borrowings	151,774	250,554
Subordinated deferrable interest debentures	89,187	85,550
Total liabilities	9,987,168	7,051,724
Shareholders' equity	1,456,347	804,479	646,437
Total liabilities and shareholders’ equity	11,443,515	7,856,203
Ameris Bancorp
Assets
Cash and due from banks	6,977	4,409	$ 457	$ 5,847
Investment in subsidiaries	1,684,810	953,815
Other assets	9,169	31,221
Total assets	1,700,956	989,445
Liabilities
Other liabilities	11,496	25,621
Other borrowings	143,926	73,795
Subordinated deferrable interest debentures	89,187	85,550
Total liabilities	244,609	184,966
Shareholders' equity	1,456,347	804,479
Total liabilities and shareholders’ equity	$ 1,700,956	$ 989,445

CONDENSED FINANCIAL INFORMATI_4

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) - Condensed Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income
Total interest income	$ 122,749	$ 121,119	$ 89,946	$ 79,512	$ 79,564	$ 76,322	$ 71,411	$ 67,050	$ 413,326	$ 294,347	$ 239,065
Expense
Interest expense	23,195	22,081	13,947	10,711	10,041	9,467	8,254	6,460	69,934	34,222	19,694
Other expense									35,446	28,078	25,308
Total noninterest expense	74,813	72,077	67,995	58,263	58,916	63,675	55,739	52,691	293,647	231,936	215,835
Income (loss) before taxes and equity in undistributed income of subsidiaries	50,553	54,761	11,810	34,366	31,213	28,300	33,402	31,367	151,490	124,282	105,246
Income tax benefit	(7,017)	(13,317)	(2,423)	(7,706)	(22,063)	(8,142)	(10,315)	(10,214)	(30,463)	(50,734)	(33,146)
Net income	$ 43,536	$ 41,444	$ 9,387	$ 26,660	$ 9,150	$ 20,158	$ 23,087	$ 21,153	121,027	73,548	72,100
Ameris Bancorp
Income
Dividends from subsidiaries									46,000	0	34,631
Other income									4,726	132	208
Total interest income									50,726	132	34,839
Expense
Interest expense									12,670	9,065	6,280
Other expense									8,578	4,612	2,825
Total noninterest expense									21,248	13,677	9,105
Income (loss) before taxes and equity in undistributed income of subsidiaries									29,478	(13,545)	25,734
Income tax benefit									5,051	10,622	2,972
Income (loss) before equity in undistributed income of subsidiaries									34,529	(2,923)	28,706
Equity in undistributed income of subsidiaries									86,498	76,471	43,394
Net income									$ 121,027	$ 73,548	$ 72,100

CONDENSED FINANCIAL INFORMATI_5

CONDENSED FINANCIAL INFORMATION OF AMERIS BANCORP (PARENT COMPANY ONLY) - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OPERATING ACTIVITIES
Net income	$ 43,536	$ 41,444	$ 9,387	$ 26,660	$ 9,150	$ 20,158	$ 23,087	$ 21,153	$ 121,027	$ 73,548	$ 72,100
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation expense									6,241	3,316	2,261
Increase (decrease) in interest payable									2,411	1,757	446
Decrease (increase) in tax receivable									4,032	(473)	(8,328)
Provision for deferred taxes									1,374	12,430	847
Other operating activities									(10,761)	10,895	(5,128)
FINANCING ACTIVITIES
Issuance of common stock									0	88,656	0
Purchase of treasury shares									(2,062)	(886)	(1,225)
Dividends paid - common stock									(16,405)	(14,650)	(8,584)
Proceeds from other borrowings									1,530,000	1,837,692	635,886
Repayment of other borrowings									(1,844,258)	(2,079,554)	(231,020)
Net change in cash and cash equivalents									348,869	132,273	(192,178)
Cash and cash equivalents at beginning of year				139,313					139,313
Cash and cash equivalents at end of year	172,036				139,313				172,036	139,313
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest									67,523	32,465	19,248
Cash paid (received) during the year for income taxes									20,026	38,939	40,575
Ameris Bancorp
OPERATING ACTIVITIES
Net income									121,027	73,548	72,100
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation expense									6,241	3,316	2,261
Undistributed earnings of subsidiaries									(86,498)	(76,471)	(43,394)
Increase (decrease) in interest payable									313	1,142	(63)
Decrease (increase) in tax receivable									1,436	5,176	(3,224)
Provision for deferred taxes									195	(4,620)	508
Other operating activities									(2,051)	1,230	(528)
Total adjustments									(80,364)	(70,227)	(44,440)
Net cash provided by operating activities									40,663	3,321	27,660
INVESTING ACTIVITIES
Investment in subsidiary									0	(110,000)	0
Net cash proceeds received from (paid for) acquisitions									(90,542)	0	(23,205)
Net cash used in investing activities									(90,542)	(110,000)	(23,205)
FINANCING ACTIVITIES
Issuance of common stock									0	88,656	0
Purchase of treasury shares									(2,062)	(886)	(1,225)
Dividends paid - common stock									(16,405)	(14,650)	(8,584)
Proceeds from other borrowings									70,000	73,692	14,000
Repayment of other borrowings									0	(38,850)	(15,000)
Proceeds from exercise of stock options									914	2,669	964
Net cash provided by (used in) financing activities									52,447	110,631	(9,845)
Net change in cash and cash equivalents									2,568	3,952	(5,390)
Cash and cash equivalents at beginning of year				$ 4,409				$ 457	4,409	457	5,847
Cash and cash equivalents at end of year	$ 6,977				$ 4,409				6,977	4,409	457
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest									12,357	7,923	6,343
Cash paid (received) during the year for income taxes									$ (7,500)	$ (11,000)	$ 0

QUARTERLY FINANCIAL DATA - Narr

QUARTERLY FINANCIAL DATA - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
After-tax merger and conversion charges	$ 15.1
After-tax executive retirement benefits costs	$ 4.5
Tax reform, additional tax expense from remeasurement from reduced tax rate		$ 13.6
After-tax compliance resolution expense			$ 3.1

QUARTERLY FINANCIAL DATA - Sche

QUARTERLY FINANCIAL DATA - Schedule of Consolidated Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Selected Income Statement Data
Interest income	$ 122,749	$ 121,119	$ 89,946	$ 79,512	$ 79,564	$ 76,322	$ 71,411	$ 67,050	$ 413,326	$ 294,347	$ 239,065
Interest expense	23,195	22,081	13,947	10,711	10,041	9,467	8,254	6,460	69,934	34,222	19,694
Net interest income	99,554	99,038	75,999	68,801	69,523	66,855	63,157	60,590	343,392	260,125	219,371
Provision for loan losses	3,661	2,095	9,110	1,801	2,536	1,787	2,205	1,836	16,667	8,364	4,091
Net interest income after provision for loan losses	95,893	96,943	66,889	67,000	66,987	65,068	60,952	58,754	326,725	251,761	215,280
Noninterest income	30,470	30,171	31,307	26,464	23,563	26,999	28,189	25,706	118,412	104,457	105,801
Noninterest expense	74,813	72,077	67,995	58,263	58,916	63,675	55,739	52,691	293,647	231,936	215,835
Merger and conversion charges	997	276	18,391	835	421	92	0	402
Income before income tax expense	50,553	54,761	11,810	34,366	31,213	28,300	33,402	31,367	151,490	124,282	105,246
Income tax	7,017	13,317	2,423	7,706	22,063	8,142	10,315	10,214	30,463	50,734	33,146
Net income	$ 43,536	$ 41,444	$ 9,387	$ 26,660	$ 9,150	$ 20,158	$ 23,087	$ 21,153	$ 121,027	$ 73,548	$ 72,100
Per Share Data
Net income - basic (in dollars per share)	$ 0.92	$ 0.87	$ 0.24	$ 0.70	$ 0.25	$ 0.54	$ 0.62	$ 0.59	$ 2.81	$ 2	$ 2.10
Net income - diluted (in dollars per share)	0.91	0.87	0.24	0.70	0.24	0.54	0.62	0.59	$ 2.80	$ 1.98	$ 2.08
Common dividends - cash (in dollars per share)	$ 0.10	$ 0.10	$ 0.10	$ 0.10	$ 0.10	$ 0.10	$ 0.10	$ 0.10