Ameris Bancorp (ABCB) 10-Q 10 May 19 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 01, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Registrant Name	Ameris Bancorp
Entity Central Index Key	0000351569
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Trading Symbol	ABCB
Entity Common Stock, Shares Outstanding		47,585,309

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Assets
Cash and due from banks	$ 144,801	$ 172,036
Federal funds sold and interest-bearing deposits in banks	712,199	507,491
Cash and cash equivalents	857,000	679,527
Time deposits in other banks	7,371	10,812
Investment securities available for sale, at fair value	1,234,435	1,192,423
Other investments	15,157	14,455
Loans held for sale, at fair value	112,070	111,298
Loans	5,756,358	5,660,457
Purchased loans	2,472,271	2,588,832
Purchased loan pools	253,710	262,625
Loans, net of unearned income	8,482,339	8,511,914
Allowance for loan losses	(28,659)	(28,819)
Loans, net	8,453,680	8,483,095
Other real estate owned, net	6,014	7,218
Purchased other real estate owned, net	10,857	9,535
Total other real estate owned, net	16,871	16,753
Premises and equipment, net	141,698	145,410
Goodwill	501,308	503,434
Other intangible assets, net	55,557	58,689
Cash value of bank owned life insurance	104,597	104,096
Deferred income taxes, net	33,295	35,126
Other assets	123,236	88,397
Total assets	11,656,275	11,443,515
Deposits:
Noninterest-bearing	2,753,173	2,520,016
Interest-bearing	7,047,702	7,129,297
Total deposits	9,800,875	9,649,313
Securities sold under agreements to repurchase	4,259	20,384
Other borrowings	151,454	151,774
Subordinated deferrable interest debentures	89,529	89,187
FDIC loss-share payable, net	18,834	19,487
Other liabilities	95,740	57,023
Total liabilities	10,160,691	9,987,168
Commitments and Contingencies (Note 14)
Shareholders’ Equity
Preferred stock, stated value $1,000 (5,000,000 shares authorized; 0 shares issued and outstanding at March 31, 2019 and December 31, 2018)	0	0
Common stock, par value $1 (100,000,000 shares authorized; 49,126,427 and 49,014,925 shares issued at March 31, 2019 and December 31, 2018, respectively)	49,126	49,015
Capital surplus	1,053,190	1,051,584
Retained earnings	412,005	377,135
Accumulated other comprehensive loss, net of tax	(1,178)	(4,826)
Treasury stock, at cost (1,541,118 shares and 1,514,984 shares at March 31, 2019 and December 31, 2018, respectively)	(17,559)	(16,561)
Total shareholders’ equity	1,495,584	1,456,347
Total liabilities and shareholders’ equity	$ 11,656,275	$ 11,443,515

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, stated value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares Issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	49,126,427	49,014,925
Treasury stock, shares (in shares)	1,541,118	1,514,984

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Interest income
Interest and fees on loans	$ 112,401	$ 73,267
Interest on taxable securities	9,043	5,207
Interest on nontaxable securities	156	322
Interest on deposits in other banks and federal funds sold	3,329	716
Total interest income	124,929	79,512
Interest expense
Interest on deposits	21,684	6,772
Interest on other borrowings	3,850	3,939
Total interest expense	25,534	10,711
Net interest income	99,395	68,801
Provision for loan losses	3,408	1,801
Net interest income after provision for loan losses	95,987	67,000
Noninterest income
Service charges on deposit accounts	11,646	10,228
Mortgage banking activity	13,828	11,900
Other service charges, commissions and fees	768	719
Gain on securities	66	37
Other noninterest income	4,463	3,580
Total noninterest income	30,771	26,464
Noninterest expense
Salaries and employee benefits	38,370	32,089
Occupancy and equipment expense	8,204	6,198
Data processing and communications costs	8,391	7,135
Credit resolution-related expenses	911	549
Advertising and marketing expense	1,741	1,229
Amortization of intangible assets	3,132	934
Merger and conversion charges	2,057	835
Other noninterest expenses	12,619	10,129
Total noninterest expense	75,425	59,098
Income before income tax expense	51,333	34,366
Income tax expense	11,428	7,706
Net income	39,905	26,660
Other comprehensive income (loss)
Net unrealized holding gains (losses) arising during period on investment securities available for sale, net of tax expense (benefit) of $1,028 and ($2,500)	3,867	(9,403)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of ($12) and ($8)	(46)	(29)
Unrealized gains (losses) on cash flow hedges arising during period, net of tax expense (benefit) of ($46) and $75	(173)	281
Other comprehensive income (loss)	3,648	(9,151)
Total comprehensive income	$ 43,553	$ 17,509
Basic earnings per common share (in dollars per share)	$ 0.84	$ 0.70
Diluted earnings per common share (in dollars per share)	0.84	0.70
Dividends declared per common share (in dollars per share)	$ 0.10	$ 0.10
Weighted average common shares outstanding (in thousands)
Basic (in shares)	47,366	37,967
Diluted (in shares)	47,456	38,250

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Tax expense (benefit) from unrealized holding gain (loss) on securities arising during period	$ 1,028	$ (2,500)
Tax expense (benefit) from reclassification adjustment from AOCI for sale of securities arising during period	(12)	(8)
Tax expense (benefit) from unrealized gain (loss) on cash flow hedges arising during period	$ (46)	$ 75

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss), Net of Tax	Treasury Stock
Balance at beginning of period (in shares) at Dec. 31, 2017		38,734,873				1,474,861
Balance at beginning of period at Dec. 31, 2017	$ 804,479	$ 38,735	$ 508,404	$ 273,119	$ (1,280)	$ (14,499)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification of stranded income tax effects from accumulated other comprehensive income	(392)
Balance at beginning of period (in shares) at Dec. 31, 2017		38,734,873				1,474,861
Balance at beginning of period at Dec. 31, 2017	804,479	$ 38,735	508,404	273,119	(1,280)	$ (14,499)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for acquisition (in shares)		944,586
Issuance of common stock for acquisition	50,011	$ 944	49,067
Issuance of restricted shares (in shares)		77,755
Issuance of restricted shares	0	$ 78	(78)
Proceeds from exercise of stock options (in shares)		62,704
Proceeds from exercise of stock options	813	$ 63	750
Share-based compensation	897		897
Purchase of treasury shares (in shares)						17,976
Purchase of treasury shares	(960)					$ (960)
Net income	26,660			26,660
Dividends on common shares	(3,833)			(3,833)
Reclassification of stranded income tax effects from accumulated other comprehensive income				392	(392)
Other comprehensive income (loss) during the period	(9,151)				(9,151)
Balance at end of period (in shares) at Mar. 31, 2018		39,819,918				1,492,837
Balance at end of period at Mar. 31, 2018	868,944	$ 39,820	559,040	296,366	(10,823)	$ (15,459)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting principle	28			28
Balance at beginning of period (in shares) at Dec. 31, 2018		49,014,925				1,514,984
Balance at beginning of period at Dec. 31, 2018	1,456,347	$ 49,015	1,051,584	377,135	(4,826)	$ (16,561)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		103,794
Issuance of restricted shares	915	$ 103	812
Proceeds from exercise of stock options (in shares)		7,708
Proceeds from exercise of stock options	54	$ 8	46
Share-based compensation	748		748
Purchase of treasury shares (in shares)						26,134
Purchase of treasury shares	(998)					$ (998)
Net income	39,905			39,905
Dividends on common shares	(4,759)			(4,759)
Other comprehensive income (loss) during the period	3,648				3,648
Balance at end of period (in shares) at Mar. 31, 2019		49,126,427				1,541,118
Balance at end of period at Mar. 31, 2019	$ 1,495,584	$ 49,126	$ 1,053,190	$ 412,005	$ (1,178)	$ (17,559)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Operating Activities
Net income	$ 39,905	$ 26,660
Adjustments reconciling net income to net cash provided by (used in) operating activities:
Depreciation	2,623	2,274
Net losses on sale or disposal of premises and equipment including write-downs	348	583
Net write-downs on other assets	571	0
Provision for loan losses	3,408	1,801	$ 16,667
Net losses on sale of other real estate owned including write-downs	9	33
Share-based compensation expense	1,152	1,441
Amortization of intangible assets	3,132	934
Amortization of operating lease right-of-use assets	1,547
Provision for deferred taxes	2,963	2,432
Net amortization of investment securities available for sale	819	1,595
Net gain on securities	(66)	(37)
Accretion of discount on purchased loans	(2,980)	(1,571)
Amortization of premium on purchased loan pools	348	511
Accretion on other borrowings	18	33
Accretion on subordinated deferrable interest debentures	342	331
Originations of mortgage loans held for sale	(296,197)	(358,038)
Payments received on mortgage loans held for sale	194	367
Proceeds from sales of mortgage loans held for sale	305,473	377,748
Net gains on sale of mortgage loans held for sale	(11,484)	(6,759)
Originations of SBA loans	(9,515)	(7,168)
Proceeds from sales of SBA loans	11,870	10,497
Net gains on sale of SBA loans	(1,113)	(918)
Increase in cash surrender value of bank owned life insurance	(501)	(366)
Changes in FDIC loss-share payable, net of cash payments	1,141	785
Change attributable to other operating activities	5,670	(4,671)
Net cash provided by (used in) operating activities	59,677	48,497
Investing Activities, net of effects of business combinations
Proceeds from maturities of time deposits in other banks	3,441	0
Purchases of securities available for sale	(146,874)	(121,865)
Proceeds from prepayments and maturities of securities available for sale	43,942	33,970
Proceeds from sales of securities available for sale	64,995	36,685
Net increase in other investments	(694)	(13,809)
Net increase in loans, excluding purchased loans	(101,360)	(134,063)
Payments received on purchased loans	116,834	43,971
Payments received on purchased loan pools	8,567	16,158
Purchases of premises and equipment	(1,550)	(1,133)
Proceeds from sales of premises and equipment	275	427
Proceeds from sales of other real estate owned	2,610	3,106
Payments paid to FDIC under loss-share agreements	(1,794)	(333)
Net cash and cash equivalents paid in acquisitions	0	(21,421)
Net cash used in investing activities	(11,608)	(158,307)
Financing Activities, net of effects of business combinations
Net increase (decrease) in deposits	151,562	(179,680)
Net decrease in securities sold under agreements to repurchase	(16,125)	(7,368)
Proceeds from other borrowings	0	455,000
Repayment of other borrowings	(338)	(150,052)
Proceeds from exercise of stock options	(54)	(813)
Dividends paid - common stock	(4,751)	(3,726)
Purchase of treasury shares	(998)	(960)
Net cash provided by financing activities	129,404	114,027
Net increase in cash and cash equivalents	177,473	4,217
Cash and cash equivalents at beginning of period	679,527	330,658	330,658
Cash and cash equivalents at end of period	857,000	334,875	$ 679,527
Cash paid during the period for:
Interest	25,741	11,602
Income taxes	49	2
Loans (excluding purchased loans) transferred to other real estate owned	264	1,176
Purchased loans transferred to other real estate owned	2,523	457
Loans transferred from loans held for sale to loans held for investment	0	73,374
Loans transferred from loans held for investment to loans held for sale	0	2,796
Loans provided for the sales of other real estate owned	75	0
Initial recognition of operating lease right-of-use assets	27,286
Initial recognition of operating lease liabilities	29,651
Assets acquired in business acquisitions	1,335	82,981
Liabilities assumed in business acquisitions	(792)	5,705
Issuance of common stock in acquisitions	0	50,011
Change in unrealized gain (loss) on securities available for sale, net of tax	3,821	(9,432)
Change in unrealized gain (loss) on cash flow hedge, net of tax	$ (173)	$ 281

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	NOTE 1 – BASIS OF PRESENTATION AND ACCOUNTING POLICIES Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Moultrie, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At March 31, 2019 , the Bank operated 114 branches in select markets in Georgia, Alabama, Florida and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market. Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the period ended March 31, 2019 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto and the report of our registered independent public accounting firm included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 . Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks and federal funds sold. The Bank is required to maintain reserve balances in cash or on deposit with the Federal Reserve Bank of Atlanta. The reserve requirement as of March 31, 2019 and December 31, 2018 was $52.7 million and $61.2 million , respectively, and was met by cash on hand which is reported on the Company's consolidated balance sheets in cash and due from banks. Intangible Assets Intangible assets include core deposit premiums acquired in connection with business combinations and are based on the established value of acquired customer deposits. The core deposit premium is initially recognized based on a valuation performed as of the consummation date and is amortized over an estimated useful life of seven to ten years . Intangible assets also include insurance agent relationships, trade name and non-compete agreement intangible assets acquired in the acquisition of US Premium Finance Holding Company. These agent relationship, trade name and non-compete agreement intangible assets were initially recognized based on a valuation performed as of the consummation date and are amortized over estimated useful lives ranging from three to eight years . Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations. The reclassifications had no effect on net income or shareholders' equity as previously reported. Accounting Standards Adopted in 2019 ASU 2016-02 – Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 amends the existing standards for lease accounting effectively requiring that 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 where 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 adopted ASU 2016-02 during the first quarter of 2019 and elected the optional transition method. The Company also elected the package of practical expedients provided in the guidance which permits the Company to not reassess under the new standard the prior conclusions about lease identification, lease classification and initial direct costs. The Company also elected the hindsight practical expedient to determine lease term and in assessing impairment of the Company's right-of-use asset. The adoption of ASU 2016-02 resulted in the recognition of a right-of-use asset of $27.3 million , a lease liability of $29.7 million and a cumulative effect decrease to retained earnings of $276,000 . The right-of-use asset and lease liability are recorded in the consolidated balance sheets in other assets and other liabilities, respectively. 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 financial assets measured at amortized cost 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. The Company will adopt the new guidance on January 1, 2020. 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 impact of implementation will be influenced by the composition, characteristics and quality of our portfolios, as well as the economic conditions and forecasts at the adoption date. 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. An evaluation of accounting policies is in progress and it has been determined that current policy elections will need to be modified. 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. During the first quarter of 2019, four CECL work streams have been established: accounting and reporting, credit risk modeling, systems and data, and processes and controls. Significant attention has been devoted to each of these areas detailing current processes, determining areas requiring attention, and developing timelines to address those areas. Identification of financial assets in scope for ASU 2016-13 is substantially complete.

PENDING ACQUISITIONS

PENDING ACQUISITIONS	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
PENDING ACQUISITIONS	NOTE 2 – 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. At March 31, 2019, Fidelity Bank operated 70 full-service banking locations, 51 of which were located in Georgia and 19 of which were 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 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 Company's common stock as of December 14, 2018, the last trading date before announcement. The merger is subject to customary closing conditions, including the receipt of regulatory approvals. 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	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Business Combinations	NOTE 3 – 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. The following table presents the assets acquired and liabilities assumed of Hamilton as of June 29, 2018, and their fair value estimates. The fair value estimates are subject to refinement for up to one year after the closing date of the acquisition for new information obtained about facts and circumstances that existed at the acquisition date. 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 March 31, 2019 , 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 . (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 debentures 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. The following table presents the assets acquired and liabilities assumed of Atlantic as of May 25, 2018, and their fair value estimates. The fair value estimates are subject to refinement for up to one year after the closing date of the acquisition for new information obtained about facts and circumstances that existed at the acquisition date. 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 March 31, 2019 , management continues to evaluate fair value adjustments related to loans, intangibles, interest-bearing deposits, other liabilities and deferred tax assets. (dollars in thousands) As Recorded by Atlantic Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Cash and due from banks $ 3,990 $ — $ — $ 3,990 Federal funds sold and interest-bearing deposits in banks 22,149 — — 22,149 Investment securities 35,186 (60 ) (a) — 35,126 Other investments 9,576 — — 9,576 Loans held for sale 358 — — 358 Loans 777,605 (19,423 ) (b) (2,478 ) (k) 755,704 Less allowance for loan losses (8,573 ) 8,573 (c) — — Loans, net 769,032 (10,850 ) (2,478 ) 755,704 Other real estate owned 1,837 (796 ) (d) — 1,041 Premises and equipment 12,591 (1,695 ) (e) — 10,896 Other intangible assets, net — 5,937 (f) 1,551 (l) 7,488 Cash value of bank owned life insurance 18,182 — — 18,182 Deferred income taxes, net 5,782 709 (g) 1,595 (m) 8,086 Other assets 3,604 (634 ) (h) 82 (n) 3,052 Total assets $ 882,287 $ (7,389 ) $ 750 $ 875,648 Liabilities Deposits: Noninterest-bearing $ 69,761 $ — $ — $ 69,761 Interest-bearing 514,935 (554 ) (i) 1,025 (o) 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 ) (275 ) 77,652 Goodwill — 91,360 275 91,635 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 acquired other assets. (o) Adjustment reflects additional fair value adjustments on the acquired deposits. Goodwill of $91.6 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the Atlantic acquisition and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. In the acquisition, the Company purchased $755.7 million of loans at fair value, net of $21.9 million , or 2.82% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $10.8 million that were considered to be credit impaired and are accounted for under ASC Topic 310-30. The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 16,077 Non-accretable difference (4,115 ) Cash flows expected to be collected 11,962 Accretable yield (1,199 ) Total purchased credit-impaired loans acquired $ 10,763 The following table presents the acquired loan data for the Atlantic acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 10,763 $ 16,077 $ 4,115 Acquired receivables not subject to ASC 310-30 $ 744,941 $ 1,041,768 $ — US Premium Finance Holding Company On January 31, 2018, the Company closed on the purchase of the final 70% of the outstanding shares of common stock of US Premium Finance Holding Company, a Florida corporation ("USPF"), completing its acquisition of USPF and making USPF a wholly owned subsidiary of the Company. Through a series of three acquisition transactions that closed on January 18, 2017, January 3, 2018 and January 31, 2018, the Company issued a total of 1,073,158 shares of its common stock at a fair value of $55.9 million and paid $21.4 million in cash to the former shareholders of USPF. Pursuant to the terms of the Stock Purchase Agreement dated January 25, 2018 under which the 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. The following table presents the assets acquired and liabilities assumed of USPF as of January 31, 2018 at their initial and subsequent fair value estimates, as recorded by the Company. The fair value estimates were subject to refinement for up to one year after the closing date of the acquisition for new information obtained about facts and circumstances that existed at the acquisition date. 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. (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) $ (368 ) (h) $ 5,124 Total liabilities — 5,492 (368 ) 5,124 Net identifiable assets acquired over liabilities assumed — 15,822 2,661 18,483 Goodwill — 67,159 (2,661 ) 64,498 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 $64.5 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the USPF acquisition and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. During the second quarter of 2018, the Company recorded $2.0 million in other noninterest income in the consolidated statements of income and comprehensive income to reflect a decrease in the estimated contingent consideration liability. During the fourth quarter of 2018, the Company recorded $2.5 million in other noninterest income in the consolidated statements of income and comprehensive 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. No additional adjustment to the estimated contingent consideration liability was considered necessary for the first quarter of 2019. Pro Forma Financial Information The results of operations of USPF subsequent to its acquisition date are included in the Company’s consolidated statements of income and comprehensive income. The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisition had occurred on January 1, 2017, unadjusted for potential cost savings. Three Months Ended (dollars in thousands, except per share data; shares in thousands) 2018 Net interest income and noninterest income $ 95,265 Net income $ 26,876 Net income available to common shareholders $ 26,876 Income per common share available to common shareholders – basic $ 0.70 Income per common share available to common shareholders – diluted $ 0.70 Average number of shares outstanding, basic 38,246 Average number of shares outstanding, diluted 38,529

INVESTMENT SECURITIES

INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	NOTE 4 – INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities available for sale, along with unrealized gains and losses, are summarized as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2019 State, county and municipal securities $ 106,468 $ 1,312 $ (40 ) $ 107,740 Corporate debt securities 56,901 412 (161 ) 57,152 Mortgage-backed securities 1,072,783 5,867 (9,107 ) 1,069,543 Total debt securities $ 1,236,152 $ 7,591 $ (9,308 ) $ 1,234,435 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 The amortized cost and estimated fair value of available for sale securities at March 31, 2019 by contractual maturity are summarized in the table below. Expected maturities for mortgage-backed securities may differ from contractual maturities because in certain cases borrowers can prepay obligations without prepayment penalties. Therefore, these securities are shown separately. ( dollars in thousands) Amortized Cost Estimated Fair Value Due in one year or less $ 14,170 $ 14,178 Due from one year to five years 60,032 60,448 Due from five to ten years 67,648 68,541 Due after ten years 21,519 21,725 Mortgage-backed securities 1,072,783 1,069,543 $ 1,236,152 $ 1,234,435 Securities with a carrying value of approximately $477.8 million serve as collateral to secure public deposits, securities sold under agreements to repurchase and for other purposes required or permitted by law at March 31, 2019 , compared with $510.0 million at December 31, 2018 . The following table details the gross unrealized losses and estimated fair value of securities aggregated by category and duration of continuous unrealized loss position at March 31, 2019 and December 31, 2018 . Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses March 31, 2019 State, county and municipal securities $ 5,641 $ (3 ) $ 13,157 $ (37 ) $ 18,798 $ (40 ) Corporate debt securities 9,168 (60 ) 8,049 (101 ) 17,217 (161 ) Mortgage-backed securities 78,426 (174 ) 478,497 (8,933 ) 556,923 (9,107 ) Total debt securities $ 93,235 $ (237 ) $ 499,703 $ (9,071 ) $ 592,938 $ (9,308 ) 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 ) As of March 31, 2019 , the Company’s securities portfolio consisted of 488 securities, 246 of which were in an unrealized loss position. The majority of unrealized losses are related to the Company’s mortgage-backed securities, as discussed below. At March 31, 2019 , the Company held 225 mortgage-backed securities that were in an unrealized loss position, all of which were issued by U.S. government-sponsored entities and agencies. Because the decline in fair value is attributable to changes in interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these mortgage-backed securities and it is likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at March 31, 2019 . At March 31, 2019 , the Company held 13 state, county and municipal securities and eight corporate debt securities that were in an unrealized loss position. Because the decline in fair value is attributable to changes in interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these securities and it is likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at March 31, 2019 . The Company’s investments in corporate debt include investments in regional and super-regional banks on which the Company prepares regular analysis through review of financial information and credit ratings. Investments in preferred securities are also concentrated in the preferred obligations of regional and super-regional banks through non-pooled investment structures. The Company did not have investments in “pooled” trust preferred securities at March 31, 2019 or December 31, 2018 . Management and the Company’s Asset and Liability Committee (the “ALCO Committee”) evaluate securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market conditions warrant such evaluation. While the majority of the unrealized losses on debt securities relate to changes in interest rates, corporate debt securities have also been affected by reduced levels of liquidity and higher risk premiums. Occasionally, management engages independent third parties to evaluate the Company’s position in certain corporate debt securities to aid management and the ALCO Committee in its determination regarding the status of impairment. The Company believes that each investment poses minimal credit risk and further, that the Company does not intend to sell these investment securities at an unrealized loss position at March 31, 2019 , 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 March 31, 2019 , these investments are not considered impaired on an other-than-temporary basis. At March 31, 2019 and December 31, 2018 , all of the Company’s mortgage-backed securities were obligations of government-sponsored agencies. The following table is a summary of sales activities in the Company’s investment securities available for sale for the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Gross gains on sales of securities $ 522 $ 332 Gross losses on sales of securities (464 ) (295 ) Net realized gains on sales of securities available for sale $ 58 $ 37 Sales proceeds $ 64,995 $ 36,685 Total gain on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Net realized gains on sales of securities available for sale $ 58 $ 37 Unrealized holding gains on equity securities 8 — Total gain on securities $ 66 $ 37

LOANS

LOANS	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
LOANS	NOTE 5 – LOANS The Bank engages in a full complement of lending activities, including real estate-related loans, agriculture-related loans, commercial and financial loans and consumer installment loans within select markets in Georgia, Alabama, Florida and South Carolina. The Bank purchased residential mortgage loan pools during 2015 and 2016 collateralized by properties located outside our Southeast markets, specifically in California, Washington and Illinois. During the third quarter of 2016, the Bank began purchasing from unrelated third parties consumer installment home improvement loans made to borrowers throughout the United States. As of March 31, 2019 and December 31, 2018 , the net carrying value of these consumer installment home improvement loans was approximately $382.5 million and $399.9 million , respectively, and such loans are reported in the consumer installment loan category. During the fourth quarter of 2016, the Bank purchased a pool of commercial insurance premium finance loans made to borrowers throughout the United States and began to originate, administer and service these types of loans. As of March 31, 2019 and December 31, 2018 , the net carrying value of commercial insurance premium loans was approximately $487.0 million and $413.5 million , respectively, and such loans are reported in the commercial, financial and agricultural loan category. The Bank concentrates the majority of its lending activities in real estate loans. While risk of loss in the Company’s portfolio is primarily tied to the credit quality of the various borrowers, risk of loss may increase due to factors beyond the Company’s control, such as local, regional and/or national economic downturns. General conditions in the real estate market may also impact the relative risk in the real estate portfolio. A substantial portion of the Bank’s loans are secured by real estate in the Bank’s primary market area. In addition, a substantial portion of the OREO is located in those same markets. Accordingly, the ultimate collectability of a substantial portion of the Bank’s loan portfolio and the recovery of a substantial portion of the carrying amount of OREO are susceptible to changes in real estate conditions in the Bank’s primary market area. Commercial, financial and agricultural loans include both secured and unsecured loans for working capital, expansion, crop production, commercial insurance premium finance, and other business purposes. Commercial, financial and agricultural loans also include SBA loans and municipal loans. Short-term working capital loans are secured by non-real estate collateral such as accounts receivable, crops, inventory and equipment. The Bank evaluates the financial strength, cash flow, management, credit history of the borrower and the quality of the collateral securing the loan. The Bank often requires personal guarantees and secondary sources of repayment on commercial, financial and agricultural loans. Real estate loans include construction and development loans, commercial and farmland loans and residential loans. Construction and development loans include loans for the development of residential neighborhoods, one-to-four family home residential construction loans to builders and consumers, and commercial real estate construction loans, primarily for owner-occupied properties. The Company limits its construction lending risk through adherence to established underwriting procedures. Commercial real estate loans include loans secured by owner-occupied commercial buildings for office, storage, retail and warehouse space as well as farmland. They also include non-owner occupied commercial buildings such as leased retail and office space. Commercial real estate loans may be larger in size and may involve a greater degree of risk than one-to-four family residential mortgage loans. Payments on such loans are often dependent on successful operation or management of the properties. The Company’s residential loans represent permanent mortgage financing and are secured by residential properties located within the Bank's market areas, along with warehouse lines of credit secured by residential mortgages. Consumer installment loans include home improvement loans, automobile loans, boat and recreational vehicle financing, and secured and unsecured personal loans. Consumer loans carry greater risks than other loans, as the collateral can consist of rapidly depreciating assets such as automobiles and equipment that may not provide an adequate source of repayment of the loan in the case of default. Loans are stated at unpaid balances, net of unearned income and deferred loan fees. Balances within the major loans receivable categories are presented in the following table, excluding purchased loans: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 1,382,907 $ 1,316,359 Real estate – construction and development 676,563 671,198 Real estate – commercial and farmland 1,894,937 1,814,529 Real estate – residential 1,365,482 1,403,000 Consumer installment 436,469 455,371 $ 5,756,358 $ 5,660,457 Purchased loans are defined as loans that were acquired in bank acquisitions including those that are covered by a loss-sharing agreement with the Federal Deposit Insurance Corporation (the “FDIC”). Purchased loans totaling $ 2.47 billion and $2.59 billion at March 31, 2019 and December 31, 2018 , respectively, are not included in the above schedule. Purchased loans are shown below according to major loan type as of the end of the periods shown: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 327,972 $ 372,686 Real estate – construction and development 239,413 227,900 Real estate – commercial and farmland 1,280,515 1,337,859 Real estate – residential 597,735 623,199 Consumer installment 26,636 27,188 $ 2,472,271 $ 2,588,832 A rollforward of purchased loans for the three months ended March 31, 2019 and 2018 is shown below: (dollars in thousands) March 31, March 31, Balance, January 1 $ 2,588,832 $ 861,595 Charge-offs (184 ) (151 ) Accretion 2,980 1,571 Transfers to purchased other real estate owned (2,523 ) (457 ) Payments received, net of principal advances (116,834 ) (43,971 ) Ending balance $ 2,472,271 $ 818,587 The following is a summary of changes in the accretable discounts of purchased loans during the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Balance, January 1 $ 40,496 $ 20,192 Accretion (2,980 ) (1,571 ) Transfers between non-accretable and accretable discounts, net (1,869 ) 146 Ending balance $ 35,647 $ 18,767 Purchased loan pools are defined as groups of residential mortgage loans that were not acquired in bank acquisitions or FDIC-assisted transactions. As of March 31, 2019 , purchased loan pools totaled $253.7 million and consisted of whole-loan residential mortgages on properties outside the Company’s markets, with principal balances totaling $252.0 million and $1.7 million of remaining purchase premium paid at acquisition. As of December 31, 2018 , purchased loan pools totaled $262.6 million with principal balances totaling $260.5 million and $2.1 million of remaining purchase premium paid at acquisition. At March 31, 2019 , purchased loan pools included principal balances of $400,000 risk-rated grade 7 (Substandard), while all other loans included in the purchased loan pools were performing current loans risk-rated grade 3 (Good Credit). At March 31, 2019 , purchased loan pools included principal balances of $400,000 on nonaccrual status and had no loans accounted for as troubled debt restructurings. At December 31, 2018 , all loans in purchased loan pools were performing current loans risk-rated grade 3 (Good Credit). At December 31, 2018 , purchased loan pools had no loans on nonaccrual status and had no loans classified as troubled debt restructurings. At March 31, 2019 and December 31, 2018 , the Company had allocated $697,000 and $732,000 , respectively, of allowance for loan losses for the purchased loan pools. As part of the due diligence process prior to purchasing an individual mortgage pool, a complete re-underwrite of the individual loan files was conducted. The underwriting process included a review of all income, asset, credit and property related documentation that was used to originate the loan. Underwriters utilized the originating lender’s program guidelines, as well as general prudent mortgage lending standards, to assess each individual loan file. Additional research was conducted to assess the real estate market conditions and market expectations in the geographic areas where a collateral concentration existed. As part of this review, an automated valuation model was employed to provide current collateral valuations and to support individual loan-to-value ratios. Additionally, a sample of site inspections was completed to provide further assurance. The results of the due diligence review were evaluated by officers of the Company in order to determine overall conformance to the Bank’s credit and lending policies. Nonaccrual and Past-Due Loans A loan is placed on nonaccrual status when, in management’s judgment, the collection of the interest income appears doubtful. Interest receivable that has been accrued and is subsequently determined to have doubtful collectability is charged against interest income. Interest on loans that are classified as nonaccrual is subsequently applied to principal until the loans are returned to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Past-due loans are loans whose principal or interest is past due 30 days or more. In some cases, where borrowers are experiencing financial difficulties, loans may be restructured to provide terms significantly different from the original contractual terms. The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased loans: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 1,349 $ 1,412 Real estate – construction and development 1,244 892 Real estate – commercial and farmland 3,496 4,654 Real estate – residential 11,118 10,465 Consumer installment 426 529 $ 17,633 $ 17,952 The following table presents an analysis of purchased loans accounted for on a nonaccrual basis: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 3,857 $ 1,199 Real estate – construction and development 5,933 6,119 Real estate – commercial and farmland 5,061 5,534 Real estate – residential 8,402 10,769 Consumer installment 593 486 $ 23,846 $ 24,107 The following table presents an analysis of past-due loans, excluding purchased past-due loans as of March 31, 2019 and December 31, 2018 : (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 March 31, 2019 Commercial, financial and agricultural $ 5,270 $ 2,784 $ 4,222 $ 12,276 $ 1,370,631 $ 1,382,907 $ 3,416 Real estate – construction and development 957 531 692 2,180 674,383 676,563 — Real estate – commercial and farmland 2,784 3,276 2,652 8,712 1,886,225 1,894,937 — Real estate – residential 13,394 1,287 9,895 24,576 1,340,906 1,365,482 — Consumer installment 1,752 929 541 3,222 433,247 436,469 260 Total $ 24,157 $ 8,807 $ 18,002 $ 50,966 $ 5,705,392 $ 5,756,358 $ 3,676 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 The following table presents an analysis of purchased past-due loans as of March 31, 2019 and December 31, 2018 : (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 March 31, 2019 Commercial, financial and agricultural $ 3,551 $ 45 $ 1,209 $ 4,805 $ 323,167 $ 327,972 $ — Real estate – construction and development 1,112 — 5,473 6,585 232,828 239,413 — Real estate – commercial and farmland 3,003 170 2,403 5,576 1,274,939 1,280,515 — Real estate – residential 7,488 1,747 5,317 14,552 583,183 597,735 — Consumer installment 732 97 269 1,098 25,538 26,636 — Total $ 15,886 $ 2,059 $ 14,671 $ 32,616 $ 2,439,655 $ 2,472,271 $ — 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 $ — Impaired Loans Loans are considered impaired when, based on current information and events, it is probable the Company will be unable to collect all amounts due in accordance with the original contractual terms of the loan agreements. Impaired loans include loans on nonaccrual status and accruing troubled debt restructurings. When determining if the Company will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement, the Company considers the borrower’s capacity to pay, which includes such factors as the borrower’s current financial statements, an analysis of global cash flow sufficient to pay all debt obligations and an evaluation of secondary sources of repayment, such as guarantor support and collateral value. The Company individually assesses for impairment all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 (including all troubled debt restructurings, whether or not currently classified as such). The tables below include all loans deemed impaired, whether or not individually assessed for impairment. If a loan is deemed impaired, a specific valuation allowance is allocated, if necessary, so that the loan is reported net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. Interest payments on impaired loans are typically applied to principal unless collectability of the principal amount is reasonably assured, in which case interest is recognized on a cash basis. The following is a summary of information pertaining to impaired loans, excluding purchased loans: As of and for the Period Ended (dollars in thousands) March 31, December 31, March 31, Nonaccrual loans $ 17,633 $ 17,952 $ 14,420 Troubled debt restructurings not included above 11,463 9,323 11,375 Total impaired loans $ 29,096 $ 27,275 $ 25,795 Quarter-to-date interest income recognized on impaired loans $ 182 $ 202 $ 239 Quarter-to-date foregone interest income on impaired loans $ 209 $ 217 $ 190 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of March 31, 2019 , December 31, 2018 and March 31, 2018 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2019 Commercial, financial and agricultural $ 1,761 $ 871 $ 593 $ 1,464 $ 180 $ 1,566 Real estate – construction and development 1,727 621 764 1,385 209 1,211 Real estate – commercial and farmland 7,066 663 5,788 6,451 578 6,984 Real estate – residential 19,693 6,893 12,466 19,359 712 17,934 Consumer installment 453 437 — 437 — 491 Total $ 30,700 $ 9,485 $ 19,611 $ 29,096 $ 1,679 $ 28,186 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 1,902 $ 1,155 $ 513 $ 1,668 $ 4 $ 1,736 Real estate – construction and development 1,378 613 424 1,037 3 1,229 Real estate – commercial and farmland 8,950 867 6,649 7,516 1,591 7,537 Real estate – residential 16,885 5,144 11,365 16,509 867 14,719 Consumer installment 561 545 — 545 — 584 Total $ 29,676 $ 8,324 $ 18,951 $ 27,275 $ 2,465 $ 25,805 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2018 Commercial, financial and agricultural $ 1,874 $ 985 $ 602 $ 1,587 $ 136 $ 1,467 Real estate – construction and development 746 567 127 694 1 833 Real estate – commercial and farmland 9,515 522 7,639 8,161 1,216 7,753 Real estate – residential 14,908 4,912 9,946 14,858 980 14,891 Consumer installment 526 495 — 495 — 492 Total $ 27,569 $ 7,481 $ 18,314 $ 25,795 $ 2,333 $ 25,436 The following is a summary of information pertaining to purchased impaired loans: As of and for the Period Ended (dollars in thousands) March 31, December 31, March 31, Nonaccrual loans $ 23,846 $ 24,107 $ 15,940 Troubled debt restructurings not included above 19,443 18,740 20,649 Total impaired loans $ 43,289 $ 42,847 $ 36,589 Quarter-to-date interest income recognized on impaired loans $ 672 $ 918 $ 696 Quarter-to-date foregone interest income on impaired loans $ 520 $ 451 $ 245 The following table presents an analysis of information pertaining to purchased impaired loans as of March 31, 2019 , December 31, 2018 and March 31, 2018 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2019 Commercial, financial and agricultural $ 11,125 $ 2,795 $ 1,094 $ 3,889 $ — $ 2,560 Real estate – construction and development 13,295 605 6,339 6,944 497 7,039 Real estate – commercial and farmland 13,448 1,546 9,618 11,164 670 11,431 Real estate – residential 22,825 8,823 11,876 20,699 629 21,500 Consumer installment 680 593 — 593 — 540 Total $ 61,373 $ 14,362 $ 28,927 $ 43,289 $ 1,796 $ 43,070 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 5,717 $ 473 $ 757 $ 1,230 $ — $ 1,101 Real estate – construction and development 13,714 623 6,511 7,134 476 7,240 Real estate – commercial and farmland 14,766 1,115 10,581 11,696 684 13,514 Real estate – residential 24,839 8,185 14,116 22,301 773 23,146 Consumer installment 526 486 — 486 — 487 Total $ 59,562 $ 10,882 $ 31,965 $ 42,847 $ 1,933 $ 45,488 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2018 Commercial, financial and agricultural $ 4,050 $ 52 $ 744 $ 796 $ 396 $ 805 Real estate – construction and development 9,012 426 3,720 4,146 913 4,152 Real estate – commercial and farmland 12,590 861 10,230 11,091 767 11,744 Real estate – residential 22,820 8,426 12,093 20,519 745 19,502 Consumer installment 46 37 — 37 — 43 Total $ 48,518 $ 9,802 $ 26,787 $ 36,589 $ 2,821 $ 36,246 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 March 31, 2019 and December 31, 2018 (in thousands): Risk Commercial, Real Estate - Real Estate - Real Estate - Consumer Total March 31, 2019 1 $ 528,386 $ — $ 724 $ 694 $ 10,842 $ 540,646 2 521,486 516 33,656 31,944 20 587,622 3 152,722 66,180 923,222 1,206,722 23,269 2,372,115 4 161,089 593,309 834,693 98,050 401,672 2,088,813 5 13,131 11,560 56,333 6,741 20 87,785 6 3,557 1,415 23,534 4,372 71 32,949 7 2,536 3,583 22,775 16,959 575 46,428 8 — — — — — — 9 — — — — — — Total $ 1,382,907 $ 676,563 $ 1,894,937 $ 1,365,482 $ 436,469 $ 5,756,358 December 31, 2018 1 $ 530,864 $ 40 $ 500 $ 16 $ 10,744 $ 542,164 2 452,250 681 37,079 33,043 48 523,101 3 174,811 74,657 888,433 1,246,383 23,844 2,408,128 4 137,038 582,456 814,068 94,143 419,983 2,047,688 5 13,714 6,264 30,364 8,634 78 59,054 6 5,130 4,091 20,959 4,881 57 35,118 7 2,552 3,009 23,126 15,900 617 45,204 8 — — — — — — 9 — — — — — — Total $ 1,316,359 $ 671,198 $ 1,814,529 $ 1,403,000 $ 455,371 $ 5,660,457 The following table presents the purchased loan portfolio by risk grade as of March 31, 2019 and December 31, 2018 (in thousands): Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total March 31, 2019 1 $ 80,138 $ — $ — $ — $ 544 $ 80,682 2 5,313 — 9,446 70,003 142 84,904 3 20,562 12,759 270,517 371,501 2,379 677,718 4 168,472 207,413 913,144 116,762 22,562 1,428,353 5 22,982 4,765 48,763 13,847 34 90,391 6 10,614 4,598 15,816 7,441 130 38,599 7 19,891 9,878 22,829 18,181 839 71,618 8 — — — — — — 9 — — — — 6 6 Total $ 327,972 $ 239,413 $ 1,280,515 $ 597,735 $ 26,636 $ 2,472,271 December 31, 2018 1 $ 90,205 $ — $ — $ — $ 570 $ 90,775 2 2,648 — 7,407 74,398 164 84,617 3 20,489 18,022 230,089 385,279 2,410 656,289 4 215,096 195,079 1,034,943 118,082 23,177 1,586,377 5 14,445 2,728 29,468 16,937 35 63,613 6 11,601 1,459 10,063 7,231 94 30,448 7 18,202 10,612 25,889 21,272 738 76,713 8 — — — — — — 9 — — — — — — Total $ 372,686 $ 227,900 $ 1,337,859 $ 623,199 $ 27,188 $ 2,588,832 Troubled Debt Restructurings The restructuring of a loan is considered a “troubled debt restructuring” if both (i) the borrower is experiencing financial difficulties and (ii) the Company has granted a concession. Concessions may include interest rate reductions to below market interest rates, principal forgiveness, restructuring amortization schedules and other actions intended to minimize potential losses. The Company has exhibited the greatest success for rehabilitation of the loan by a reduction in the rate alone (maintaining the amortization of the debt) or a combination of a rate reduction and the forbearance of previously past due interest or principal. This has most typically been evidenced in certain commercial real estate loans whereby a disruption in the borrower’s cash flow resulted in an extended past due status, of which the borrower was unable to catch up completely as the cash flow of the property ultimately stabilized at a level lower than its original level. A reduction in rate, coupled with a forbearance of unpaid principal and/or interest, allowed the net cash flows to service the debt under the modified terms. The Company’s policy requires a restructure request to be supported by a current, well-documented credit evaluation of the borrower’s financial condition and a collateral evaluation that is no older than six months from the date of the restructure. Key factors of that evaluation include the documentation of current, recurring cash flows, support provided by the guarantor(s) and the current valuation of the collateral. If the appraisal in the file is older than six months, an evaluation must be made as to the continued reasonableness of the valuation. For certain income-producing properties, current rent rolls and/or other income information can be utilized to support the appraisal valuation, when coupled with documented cap rates within our markets and a physical inspection of the collateral to validate the current condition. The Company’s policy states that in the event a loan has been identified as a troubled debt restructuring, it should be assigned a grade of substandard and placed on nonaccrual status until such time the borrower has demonstrated the ability to service the loan payments based on the restructured terms – generally defined as six months of satisfactory payment history. Missed payments under the original loan terms are not considered under the new structure; however, subsequent missed payments are considered non-performance and are not considered toward the six month required term of satisfactory payment history. The Company’s loan policy states that a nonaccrual loan may be returned to accrual status when (i) none of its principal and interest is due and unpaid, and the Company expects repayment of the remaining contractual principal and interest or (ii) it otherwise becomes well secured and in the process of collection. Restoration to accrual status on any given loan must be supported by a well-documented credit evaluation of the borrower’s financial condition and the prospects for full repayment and approved by the Company’s Chief Credit Officer. In the normal course of business, the Company renews loans with a modification of the interest rate or terms that are not deemed as troubled debt restructurings because the borrower is not experiencing financial difficulty. The Company modified loans in the first three months of 2019 and 2018 totaling $26.9 million and $28.6 million , respectively, under such parameters. As of March 31, 2019 and December 31, 2018 , the Company had a balance of $12.9 million and $11.0 million , respectively, in troubled debt restructurings, excluding purchased loans. The Company has recorded $893,000 and $890,000 in previous charge-offs on such loans at March 31, 2019 and December 31, 2018 , respectively. The Company’s balance in the allowance for loan losses allocated to such troubled debt restructurings was $728,000 and $820,000 at March 31, 2019 and December 31, 2018 , respectively. At March 31, 2019 , the Company did not have any commitments to lend additional funds to debtors whose terms have been modified in troubled restructurings. During the three months ended March 31, 2019 and 2018 , the Company modified loans as troubled debt restructurings, excluding purchased loans, with principal balances of $2.2 million and $1.2 million , respectively, and these modifications did not have a material impact on the Company’s allowance for loan loss. The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the three months ended March 31, 2019 and 2018 : March 31, 2019 March 31, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 7 2 $ 125 Real estate – construction and development — — 1 4 Real estate – commercial and farmland 1 33 1 303 Real estate – residential 7 2,109 2 710 Consumer installment 3 12 2 13 Total 12 $ 2,161 8 $ 1,155 Troubled debt restructurings, excluding purchased loans, with an outstanding balance of $837,000 and $3.0 million defaulted during the three months ended March 31, 2019 and 2018 , respectively, and these defaults did not have a material impact on the Company’s allowance for loan loss. The following table presents for loans, excluding purchased loans, the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the three months ended March 31, 2019 and 2018 : March 31, 2019 March 31, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — — $ — Real estate – construction and development — — — — Real estate – commercial and farmland — — 2 1,971 Real estate – residential 7 837 17 1,047 Consumer installment — — — — Total 7 $ 837 19 $ 3,018 The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and nonaccrual at March 31, 2019 and December 31, 2018 : March 31, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 3 $ 116 14 $ 138 Real estate – construction and development 4 142 1 2 Real estate – commercial and farmland 13 2,954 4 450 Real estate – residential 78 8,240 19 832 Consumer installment 5 11 22 63 Total 103 $ 11,463 60 $ 1,485 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 March 31, 2019 and December 31, 2018 , the Company had a balance of $22.3 million and $22.2 million , respectively, in troubled debt restructurings included in purchased loans. The Company has recorded $1.1 million

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	3 Months Ended
	Mar. 31, 2019
Real Estate Owned, Disclosure of Detailed Components [Abstract]
OTHER REAL ESTATE OWNED	NOTE 6 – OTHER REAL ESTATE OWNED The following is a summary of the activity in OREO during the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Beginning balance, January 1 $ 7,218 $ 8,464 Loans transferred to other real estate owned 264 1,176 Net gains (losses) on sale and write-downs recorded in statement of income (100 ) 101 Sales proceeds (1,368 ) (495 ) Other — (75 ) Ending balance $ 6,014 $ 9,171 The following is a summary of the activity in purchased OREO during the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Beginning balance, January 1 $ 9,535 $ 9,011 Loans transferred to other real estate owned 2,523 457 Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements (31 ) — Net gains (losses) on sale and write-downs recorded in statement of income 91 (134 ) Sales proceeds (1,242 ) (2,611 ) Other (19 ) — Ending balance $ 10,857 $ 6,723

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	NOTE 7 – 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 investment securities underlying these agreements are included in investment securities in the Company’s consolidated balance sheets. At March 31, 2019 and December 31, 2018 , 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 falls below the repurchase agreement price. The Company maintains an unpledged securities portfolio that it believes is sufficient to protect against a decline in the market value of the securities sold under agreements to repurchase. The following is a summary of the Company’s securities sold under agreements to repurchase at March 31, 2019 and December 31, 2018 . (dollars in thousands) March 31, December 31, 2018 Securities sold under agreements to repurchase $ 4,259 $ 20,384 At March 31, 2019 and December 31, 2018 , the investment securities underlying these agreements were comprised of mortgage-backed securities.

OTHER BORROWINGS

OTHER BORROWINGS	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
OTHER BORROWINGS	NOTE 8 – OTHER BORROWINGS Other borrowings consist of the following: (dollars in thousands) March 31, December 31, FHLB borrowings: Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68% $ 1,505 $ 1,514 Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% 250 500 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,431 1,434 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 990 993 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,822 1,858 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,041 and $1,074, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% 73,959 73,926 Other debt: Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25% 13 20 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,484 1,529 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% (6.13% at March 31, 2019) 70,000 70,000 Total $ 151,454 $ 151,774 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 March 31, 2019 , $2.04 billion was available for borrowing on lines with the FHLB. At March 31, 2019 , 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 March 31, 2019 , there was $30.0 million available for borrowing under the revolving credit arrangement. As of March 31, 2019 , 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 March 31, 2019 , the Company had $1.60 billion of loans pledged at the Federal Reserve discount window and had $1.11 billion available for borrowing.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2019
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 9 – SHAREHOLDERS’ EQUITY Common Stock Repurchase Program On October 25, 2018, the Company announced that its Board of Directors authorized the Company to repurchase up to $100.0 million of its outstanding common stock. Repurchases of shares, which are authorized to occur within the succeeding twelve months, must 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 March 31, 2019 , 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 .

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	NOTE 10 – ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on investment securities available for sale and an interest rate swap derivative designated as a cash flow hedge. The reclassification of gains included in net income is recorded in gain on securities in the consolidated statement of income and comprehensive income. The following tables present a summary of the accumulated other comprehensive loss balances, net of tax, as of March 31, 2019 and 2018 : (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Loss Balance, December 31, 2018 $ 351 $ (5,177 ) $ (4,826 ) Reclassification for gains included in net income, net of tax — (46 ) (46 ) Current year changes, net of tax (173 ) 3,867 3,694 Balance, March 31, 2019 $ 178 $ (1,356 ) $ (1,178 ) (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive 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 — (29 ) (29 ) Current year changes, net of tax 281 (9,403 ) (9,122 ) Balance, March 31, 2018 $ 520 $ (11,343 ) $ (10,823 )

WEIGHTED AVERAGE SHARES OUTSTAN

WEIGHTED AVERAGE SHARES OUTSTANDING	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
WEIGHTED AVERAGE SHARES OUTSTANDING	NOTE 11 – WEIGHTED AVERAGE SHARES OUTSTANDING Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended (share data in thousands) 2019 2018 Average common shares outstanding 47,366 37,967 Common share equivalents: Stock options — 18 Nonvested restricted share grants 90 265 Average common shares outstanding, assuming dilution 47,456 38,250 For the three -month periods ended March 31, 2019 and 2018 , there were no potential common shares with strike prices that would cause them to be anti-dilutive.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
LEASES	NOTE 12 – LEASES The Company has entered into various operating leases for certain branch locations, ATM locations, loan production offices, and corporate support services locations with terms extending through June 2028. Generally, these leases have initial lease terms of ten years or less. Many of the leases have one or more lease renewal options. The exercise of lease renewal options is at our sole discretion. The Company does not consider exercise of any lease renewal options reasonably certain. Certain of our lease agreements contain early termination options. No renewal options or early termination options have been included in the calculation of the operating right-of-use assets or operating lease liabilities. Certain of our lease agreements provide for periodic adjustments to rental payments for inflation. As the majority of the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate at the commencement date in determining the present value of lease payments. The incremental borrowing rate is based on the term of the lease. Incremental borrowing rates on January 1, 2019 were used for operating leases that commenced prior to that date. Leases with an initial term of 12 months or less are not recorded on the balance sheet. For these short-term leases, lease expense is recognized on a straight-line basis over the lease term. At March 31, 2019 , the Company had no leases classified as finance leases. Operating lease cost was $1.8 million for the three months ended March 31, 2019 . For the three months ended March 31, 2019 , the Company had no sublease income offsetting operating lease cost. Variable rent expense and short-term lease expense were not material for the three months ended March 31, 2019 . The following table presents the impact of leases on the Company's consolidated balance sheet at March 31, 2019 : (dollars in thousands) Location March 31, 2019 Operating lease right-of-use assets Other assets $ 25,739 Operating lease liabilities Other liabilities 28,080 Future maturities of the Company's operating lease liabilities are summarized as follows: (dollars in thousands) Twelve Months Ended March 31, Lease Liability 2020 $ 6,025 2021 5,175 2022 4,679 2023 4,244 2024 3,307 After March 31, 2024 7,467 Total lease payments $ 30,897 Less: Interest (2,817 ) Present value of lease liabilities $ 28,080 Supplemental lease information (dollars in thousands) March 31, 2019 Weighted-average remaining lease term (years) 6.4 Weighted-average discount rate 2.93 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (cash payments) $ 1,775 Operating cash flows from operating leases (lease liability reduction) $ 1,571 Operating lease right-of-use assets obtained in exchange for leases entered into during the period $ —

FAIR VALUE MEASURES

FAIR VALUE MEASURES	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURES	NOTE 13 – FAIR VALUE MEASURES The fair value of an asset or liability is the current amount that would be exchanged between willing parties, other than in a forced liquidation. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various assets and liabilities. In cases where quoted market prices are not available, fair value is based on discounted cash flows or other valuation techniques. These techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the asset or liability. The accounting standard for disclosures about the fair value measures excludes certain financial instruments and all nonfinancial instruments from its disclosure requirements. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. The Company's loans held for sale are carried at fair value and are comprised of the following: (dollars in thousands) March 31, December 31, Mortgage loans held for sale $ 109,442 $ 107,428 SBA loans held for sale 2,628 3,870 Total loans held for sale $ 112,070 $ 111,298 The Company has elected to record mortgage loans held for sale at fair value in order to eliminate the complexities and inherent difficulties of achieving hedge accounting and to better align reported results with the underlying economic changes in value of the loans and related hedge instruments. This election impacts the timing and recognition of origination fees and costs, as well as servicing value, which are now recognized in earnings at the time of origination. Interest income on mortgage loans held for sale is recorded on an accrual basis in the consolidated statements of income and comprehensive income under the heading interest income – interest and fees on loans. The servicing value is included in the fair value of the interest rate lock commitments (“IRLCs”) with borrowers. The mark to market adjustments related to mortgage loans held for sale and the associated economic hedges are captured in mortgage banking activities. Net losses of $150,000 and $1.6 million resulting from fair value changes of these mortgage loans were recorded in income during the three months ended March 31, 2019 and 2018 , respectively. Net gains of $2.5 million and $1.6 million resulting from changes in the fair value of the related derivative financial instruments used to hedge exposure to the market-related risks associated with these mortgage loans were recorded in income during the three months ended March 31, 2019 and 2018 , respectively. The change in fair value of both mortgage loans held for sale and the related derivative financial instruments are recorded in mortgage banking activity in the consolidated statements of income and comprehensive income. The Company’s valuation of mortgage loans held for sale incorporates an assumption for credit risk; however, given the short-term period that the Company holds these loans, valuation adjustments attributable to instrument-specific credit risk is nominal. The following table summarizes the difference between the fair value and the principal balance for mortgage loans held for sale measured at fair value as of March 31, 2019 and December 31, 2018 : (dollars in thousands) March 31, December 31, Aggregate fair value of mortgage loans held for sale $ 109,442 $ 107,428 Aggregate unpaid principal balance 105,482 103,319 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 March 31, 2019 and December 31, 2018 , 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 March 31, 2019 and December 31, 2018 : Recurring Basis Fair Value Measurements March 31, 2019 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: State, county and municipal securities $ 107,740 $ — $ 107,740 $ — Corporate debt securities 57,152 — 55,652 1,500 Mortgage-backed securities 1,069,543 — 1,069,543 — Loans held for sale 112,070 — 112,070 — Mortgage banking derivative instruments 5,118 — 5,118 — Total recurring assets at fair value $ 1,351,623 $ — $ 1,350,123 $ 1,500 Financial liabilities: Derivative financial instruments $ 31 $ — $ 31 $ — Mortgage banking derivative instruments 1,315 — 1,315 — Total recurring liabilities at fair value $ 1,346 $ — $ 1,346 $ — Recurring Basis December 31, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: 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 Financial liabilities: Mortgage banking derivative instruments $ 1,276 $ — $ 1,276 $ — Total recurring liabilities at fair value $ 1,276 $ — $ 1,276 $ — 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 March 31, 2019 and December 31, 2018 : Nonrecurring Basis Fair Value Measurements (dollars in thousands) Fair Value Level 1 Level 2 Level 3 March 31, 2019 Impaired loans carried at fair value $ 31,397 $ — $ — $ 31,397 Purchased other real estate owned 10,857 — — 10,857 Total nonrecurring assets at fair value $ 42,254 $ — $ — $ 42,254 December 31, 2018 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 The inputs used to determine estimated fair value of impaired loans include market conditions, loan terms, underlying collateral characteristics and discount rates. The inputs used to determine fair value of OREO include market conditions, estimated marketing period or holding period, underlying collateral characteristics and discount rates. For the three months ended March 31, 2019 and the year ended December 31, 2018 , 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 Technique Unobservable Inputs Range of Discounts Weighted Average Discount March 31, 2019 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 31,397 Third-party appraisals and discounted cash flows Collateral discounts and 20% - 92% 27% Purchased other real estate owned $ 10,857 Third-party appraisals Collateral discounts and estimated 10% - 75% 36% December 31, 2018 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 28,653 Third-party appraisals and discounted cash flows Collateral discounts and 3% - 53% 30% Other real estate owned $ 408 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 69% 31% Purchased other real estate owned $ 9,535 Third-party appraisals Collateral discounts and estimated 6% - 74% 39% The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows. Fair Value Measurements March 31, 2019 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 144,801 $ 144,801 $ — $ — $ 144,801 Federal funds sold and interest-bearing deposits in banks 712,199 712,199 — — 712,199 Time deposits in other banks 7,371 — 7,371 — 7,371 Loans, net 8,422,283 — — 8,357,110 8,357,110 Accrued interest receivable 37,411 — 5,366 32,045 37,411 Financial liabilities: Deposits $ 9,800,875 $ — $ 9,797,905 $ — $ 9,797,905 Securities sold under agreements to repurchase 4,259 4,259 — — 4,259 Other borrowings 151,454 — 152,655 — 152,655 Subordinated deferrable interest debentures 89,529 — 88,900 — 88,900 FDIC loss-share payable 18,834 — — 18,847 18,847 Accrued interest payable 5,462 — 5,462 — 5,462 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 deposits in banks 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

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Loan Commitments The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. They involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the Company’s balance sheets. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. A summary of the Company’s commitments is as follows: (dollars in thousands) March 31, December 31, Commitments to extend credit $ 1,818,407 $ 1,671,419 Unused home equity lines of credit 105,780 112,310 Financial standby letters of credit 25,599 24,596 Mortgage interest rate lock commitments 158,141 81,833 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. These commitments, predominantly at variable interest rates, generally have fixed expiration dates of one year or less or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral is required in instances which the Company deems necessary. Other Commitments As of March 31, 2019 , a $75.0 million letter of credit issued by the FHLB was used to guarantee the Bank’s performance related to public fund deposit balances. Contingencies Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 15 – SEGMENT REPORTING The Company has the following five reportable segments: Banking Division, Retail Mortgage Division, Warehouse Lending Division, SBA Division and Premium Finance Division. The Banking Division derives its revenues from the delivery of full-service financial services, including commercial loans, consumer loans and deposit accounts. The Retail Mortgage Division derives its revenues from the origination, sales and servicing of one-to-four family residential mortgage loans. The Warehouse Lending Division derives its revenues from the origination and servicing of warehouse lines to other businesses that are secured by underlying one-to-four family residential mortgage loans. The SBA Division derives its revenues from the origination, sales and servicing of SBA loans. The Premium Finance Division derives its revenues from the origination and servicing of commercial insurance premium finance loans. The Banking, Retail Mortgage, Warehouse Lending, SBA and Premium Finance Divisions are managed as separate business units because of the different products and services they provide. The Company evaluates performance and allocates resources based on profit or loss from operations. There are no material intersegment sales or transfers. The following tables present selected financial information with respect to the Company’s reportable business segments for the three months ended March 31, 2019 and 2018 : Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 97,874 $ 12,512 $ 4,804 $ 2,174 $ 7,565 $ 124,929 Interest expense 12,835 6,759 2,114 1,088 2,738 25,534 Net interest income 85,039 5,753 2,690 1,086 4,827 99,395 Provision for loan losses 2,058 136 — 231 983 3,408 Noninterest income 14,370 14,290 379 1,730 2 30,771 Noninterest expense Salaries and employee benefits 27,932 8,207 161 765 1,305 38,370 Equipment and occupancy expenses 7,281 766 1 59 97 8,204 Data processing and telecommunications expenses 7,592 330 30 2 437 8,391 Other expenses 16,956 2,114 68 349 973 20,460 Total noninterest expense 59,761 11,417 260 1,175 2,812 75,425 Income before income tax expense 37,590 8,490 2,809 1,410 1,034 51,333 Income tax expense 8,775 1,613 590 296 154 11,428 Net income $ 28,815 $ 6,877 $ 2,219 $ 1,114 $ 880 $ 39,905 Total assets $ 9,457,529 $ 1,184,097 $ 296,357 $ 142,769 $ 575,523 $ 11,656,275 Goodwill 436,810 — — — 64,498 501,308 Other intangible assets, net 35,455 — — — 20,102 55,557 Three Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 60,896 $ 6,822 $ 2,752 $ 1,431 $ 7,611 $ 79,512 Interest expense 5,537 1,825 897 507 1,945 10,711 Net interest income 55,359 4,997 1,855 924 5,666 68,801 Provision for loan losses 888 217 — 537 159 1,801 Noninterest income 13,099 11,585 397 1,370 13 26,464 Noninterest expense Salaries and employee benefits 22,068 7,742 138 740 1,401 32,089 Equipment and occupancy expenses 5,477 593 — 58 70 6,198 Data processing and telecommunications expenses 6,304 389 33 9 400 7,135 Other expenses 11,080 1,731 52 236 577 13,676 Total noninterest expense 44,929 10,455 223 1,043 2,448 59,098 Income before income tax expense 22,641 5,910 2,029 714 3,072 34,366 Income tax expense 5,242 1,244 426 150 644 7,706 Net income $ 17,399 $ 4,666 $ 1,603 $ 564 $ 2,428 $ 26,660 Total assets $ 6,464,130 $ 613,706 $ 247,257 $ 109,011 $ 588,724 $ 8,022,828 Goodwill 125,532 — — — 82,981 208,513 Other intangible assets, net 12,562 — — — — 12,562

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Ameris Bancorp (the “Company” or “Ameris”) is a financial holding company headquartered in Moultrie, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At March 31, 2019 , the Bank operated 114 branches in select markets in Georgia, Alabama, Florida and South Carolina. Our business model capitalizes on the efficiencies of a large financial services company, while still providing the community with the personalized banking service expected by our customers. We manage our Bank through a balance of decentralized management responsibilities and efficient centralized operating systems, products and loan underwriting standards. The Company’s Board of Directors and senior managers establish corporate policy, strategy and administrative policies. Within our established guidelines and policies, the banker closest to the customer responds to the differing needs and demands of his or her unique market.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements for Ameris have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statement presentation. The interim consolidated financial statements included herein are unaudited but reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods presented. All significant intercompany accounts and transactions have been eliminated in consolidation. The results of operations for the period ended March 31, 2019 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the financial statements and notes thereto and the report of our registered independent public accounting firm included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 .
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in banks and federal funds sold. The Bank is required to maintain reserve balances in cash or on deposit with the Federal Reserve Bank of Atlanta.
Intangible Assets	Intangible Assets Intangible assets include core deposit premiums acquired in connection with business combinations and are based on the established value of acquired customer deposits. The core deposit premium is initially recognized based on a valuation performed as of the consummation date and is amortized over an estimated useful life of seven to ten years . Intangible assets also include insurance agent relationships, trade name and non-compete agreement intangible assets acquired in the acquisition of US Premium Finance Holding Company. These agent relationship, trade name and non-compete agreement intangible assets were initially recognized based on a valuation performed as of the consummation date and are amortized over estimated useful lives ranging from three to eight years .
Reclassifications	Reclassifications Certain reclassifications of prior year amounts have been made to conform with the current year presentations.
Accounting Standards Adopted and Pending Adoption	Accounting Standards Adopted in 2019 ASU 2016-02 – Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 amends the existing standards for lease accounting effectively requiring that 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 where 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 adopted ASU 2016-02 during the first quarter of 2019 and elected the optional transition method. The Company also elected the package of practical expedients provided in the guidance which permits the Company to not reassess under the new standard the prior conclusions about lease identification, lease classification and initial direct costs. The Company also elected the hindsight practical expedient to determine lease term and in assessing impairment of the Company's right-of-use asset. The adoption of ASU 2016-02 resulted in the recognition of a right-of-use asset of $27.3 million , a lease liability of $29.7 million and a cumulative effect decrease to retained earnings of $276,000 . The right-of-use asset and lease liability are recorded in the consolidated balance sheets in other assets and other liabilities, respectively. 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 financial assets measured at amortized cost 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. The Company will adopt the new guidance on January 1, 2020. 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 impact of implementation will be influenced by the composition, characteristics and quality of our portfolios, as well as the economic conditions and forecasts at the adoption date. 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. An evaluation of accounting policies is in progress and it has been determined that current policy elections will need to be modified. 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. During the first quarter of 2019, four CECL work streams have been established: accounting and reporting, credit risk modeling, systems and data, and processes and controls. Significant attention has been devoted to each of these areas detailing current processes, determining areas requiring attention, and developing timelines to address those areas. Identification of financial assets in scope for ASU 2016-13 is substantially complete.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table presents the assets acquired and liabilities assumed of Hamilton as of June 29, 2018, and their fair value estimates. The fair value estimates are subject to refinement for up to one year after the closing date of the acquisition for new information obtained about facts and circumstances that existed at the acquisition date. 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 March 31, 2019 , 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 . (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 debentures 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 Atlantic as of May 25, 2018, and their fair value estimates. The fair value estimates are subject to refinement for up to one year after the closing date of the acquisition for new information obtained about facts and circumstances that existed at the acquisition date. 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 March 31, 2019 , management continues to evaluate fair value adjustments related to loans, intangibles, interest-bearing deposits, other liabilities and deferred tax assets. (dollars in thousands) As Recorded by Atlantic Initial Fair Value Adjustments Subsequent Adjustments As Recorded by Ameris Assets Cash and due from banks $ 3,990 $ — $ — $ 3,990 Federal funds sold and interest-bearing deposits in banks 22,149 — — 22,149 Investment securities 35,186 (60 ) (a) — 35,126 Other investments 9,576 — — 9,576 Loans held for sale 358 — — 358 Loans 777,605 (19,423 ) (b) (2,478 ) (k) 755,704 Less allowance for loan losses (8,573 ) 8,573 (c) — — Loans, net 769,032 (10,850 ) (2,478 ) 755,704 Other real estate owned 1,837 (796 ) (d) — 1,041 Premises and equipment 12,591 (1,695 ) (e) — 10,896 Other intangible assets, net — 5,937 (f) 1,551 (l) 7,488 Cash value of bank owned life insurance 18,182 — — 18,182 Deferred income taxes, net 5,782 709 (g) 1,595 (m) 8,086 Other assets 3,604 (634 ) (h) 82 (n) 3,052 Total assets $ 882,287 $ (7,389 ) $ 750 $ 875,648 Liabilities Deposits: Noninterest-bearing $ 69,761 $ — $ — $ 69,761 Interest-bearing 514,935 (554 ) (i) 1,025 (o) 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 ) (275 ) 77,652 Goodwill — 91,360 275 91,635 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 acquired other assets. (o) Adjustment reflects additional fair value adjustments on the acquired deposits. (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) $ (368 ) (h) $ 5,124 Total liabilities — 5,492 (368 ) 5,124 Net identifiable assets acquired over liabilities assumed — 15,822 2,661 18,483 Goodwill — 67,159 (2,661 ) 64,498 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.
Business Acquisition, Purchased Credit-Impaired Loans Acquired	The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 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
Business Acquisition, Acquired Loans	The following table presents the acquired loan data for the Atlantic acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 10,763 $ 16,077 $ 4,115 Acquired receivables not subject to ASC 310-30 $ 744,941 $ 1,041,768 $ — The following table presents the acquired loan data for the Hamilton acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 18,339 $ 21,223 $ 2,090 Acquired receivables not subject to ASC 310-30 $ 1,279,701 $ 1,441,534 $ —
Business Acquisition, Pro Forma Information	The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisition had occurred on January 1, 2017, unadjusted for potential cost savings. Three Months Ended (dollars in thousands, except per share data; shares in thousands) 2018 Net interest income and noninterest income $ 95,265 Net income $ 26,876 Net income available to common shareholders $ 26,876 Income per common share available to common shareholders – basic $ 0.70 Income per common share available to common shareholders – diluted $ 0.70 Average number of shares outstanding, basic 38,246 Average number of shares outstanding, diluted 38,529

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale	The amortized cost and estimated fair value of investment securities available for sale, along with unrealized gains and losses, are summarized as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value March 31, 2019 State, county and municipal securities $ 106,468 $ 1,312 $ (40 ) $ 107,740 Corporate debt securities 56,901 412 (161 ) 57,152 Mortgage-backed securities 1,072,783 5,867 (9,107 ) 1,069,543 Total debt securities $ 1,236,152 $ 7,591 $ (9,308 ) $ 1,234,435 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
Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity	The amortized cost and estimated fair value of available for sale securities at March 31, 2019 by contractual maturity are summarized in the table below. Expected maturities for mortgage-backed securities may differ from contractual maturities because in certain cases borrowers can prepay obligations without prepayment penalties. Therefore, these securities are shown separately. ( dollars in thousands) Amortized Cost Estimated Fair Value Due in one year or less $ 14,170 $ 14,178 Due from one year to five years 60,032 60,448 Due from five to ten years 67,648 68,541 Due after ten years 21,519 21,725 Mortgage-backed securities 1,072,783 1,069,543 $ 1,236,152 $ 1,234,435
Schedule of Gross Unrealized Losses and Fair Value of Securities	The following table details the gross unrealized losses and estimated fair value of securities aggregated by category and duration of continuous unrealized loss position at March 31, 2019 and December 31, 2018 . Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses March 31, 2019 State, county and municipal securities $ 5,641 $ (3 ) $ 13,157 $ (37 ) $ 18,798 $ (40 ) Corporate debt securities 9,168 (60 ) 8,049 (101 ) 17,217 (161 ) Mortgage-backed securities 78,426 (174 ) 478,497 (8,933 ) 556,923 (9,107 ) Total debt securities $ 93,235 $ (237 ) $ 499,703 $ (9,071 ) $ 592,938 $ (9,308 ) 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 )
Gross Realized Gains And Losses On Sales Of Available For Sale Securities	The following table is a summary of sales activities in the Company’s investment securities available for sale for the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Gross gains on sales of securities $ 522 $ 332 Gross losses on sales of securities (464 ) (295 ) Net realized gains on sales of securities available for sale $ 58 $ 37 Sales proceeds $ 64,995 $ 36,685
Gain (Loss) on Investments	Total gain on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Net realized gains on sales of securities available for sale $ 58 $ 37 Unrealized holding gains on equity securities 8 — Total gain on securities $ 66 $ 37

LOANS (Tables)

LOANS (Tables)	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Schedule of Accounts Notes Loans and Financial Receivables	Loans are stated at unpaid balances, net of unearned income and deferred loan fees. Balances within the major loans receivable categories are presented in the following table, excluding purchased loans: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 1,382,907 $ 1,316,359 Real estate – construction and development 676,563 671,198 Real estate – commercial and farmland 1,894,937 1,814,529 Real estate – residential 1,365,482 1,403,000 Consumer installment 436,469 455,371 $ 5,756,358 $ 5,660,457
Summary of Purchased Loans And Major Loan Categories	Purchased loans are shown below according to major loan type as of the end of the periods shown: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 327,972 $ 372,686 Real estate – construction and development 239,413 227,900 Real estate – commercial and farmland 1,280,515 1,337,859 Real estate – residential 597,735 623,199 Consumer installment 26,636 27,188 $ 2,472,271 $ 2,588,832
Rollforward of Acquired Loans	A rollforward of purchased loans for the three months ended March 31, 2019 and 2018 is shown below: (dollars in thousands) March 31, March 31, Balance, January 1 $ 2,588,832 $ 861,595 Charge-offs (184 ) (151 ) Accretion 2,980 1,571 Transfers to purchased other real estate owned (2,523 ) (457 ) Payments received, net of principal advances (116,834 ) (43,971 ) Ending balance $ 2,472,271 $ 818,587
Schedule of Changes in Accretable Discounts Related Acquired Loans	The following is a summary of changes in the accretable discounts of purchased loans during the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Balance, January 1 $ 40,496 $ 20,192 Accretion (2,980 ) (1,571 ) Transfers between non-accretable and accretable discounts, net (1,869 ) 146 Ending balance $ 35,647 $ 18,767
Summary of Financial Receivable Nonaccrual Basis	The following table presents an analysis of loans accounted for on a nonaccrual basis, excluding purchased loans: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 1,349 $ 1,412 Real estate – construction and development 1,244 892 Real estate – commercial and farmland 3,496 4,654 Real estate – residential 11,118 10,465 Consumer installment 426 529 $ 17,633 $ 17,952 The following table presents an analysis of purchased loans accounted for on a nonaccrual basis: (dollars in thousands) March 31, December 31, Commercial, financial and agricultural $ 3,857 $ 1,199 Real estate – construction and development 5,933 6,119 Real estate – commercial and farmland 5,061 5,534 Real estate – residential 8,402 10,769 Consumer installment 593 486 $ 23,846 $ 24,107
Summary of Past Due Financial Receivables	The following table presents an analysis of past-due loans, excluding purchased past-due loans as of March 31, 2019 and December 31, 2018 : (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 March 31, 2019 Commercial, financial and agricultural $ 5,270 $ 2,784 $ 4,222 $ 12,276 $ 1,370,631 $ 1,382,907 $ 3,416 Real estate – construction and development 957 531 692 2,180 674,383 676,563 — Real estate – commercial and farmland 2,784 3,276 2,652 8,712 1,886,225 1,894,937 — Real estate – residential 13,394 1,287 9,895 24,576 1,340,906 1,365,482 — Consumer installment 1,752 929 541 3,222 433,247 436,469 260 Total $ 24,157 $ 8,807 $ 18,002 $ 50,966 $ 5,705,392 $ 5,756,358 $ 3,676 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 The following table presents an analysis of purchased past-due loans as of March 31, 2019 and December 31, 2018 : (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 March 31, 2019 Commercial, financial and agricultural $ 3,551 $ 45 $ 1,209 $ 4,805 $ 323,167 $ 327,972 $ — Real estate – construction and development 1,112 — 5,473 6,585 232,828 239,413 — Real estate – commercial and farmland 3,003 170 2,403 5,576 1,274,939 1,280,515 — Real estate – residential 7,488 1,747 5,317 14,552 583,183 597,735 — Consumer installment 732 97 269 1,098 25,538 26,636 — Total $ 15,886 $ 2,059 $ 14,671 $ 32,616 $ 2,439,655 $ 2,472,271 $ — 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 $ —
Summary of Impaired Financial Receivables	The following is a summary of information pertaining to impaired loans, excluding purchased loans: As of and for the Period Ended (dollars in thousands) March 31, December 31, March 31, Nonaccrual loans $ 17,633 $ 17,952 $ 14,420 Troubled debt restructurings not included above 11,463 9,323 11,375 Total impaired loans $ 29,096 $ 27,275 $ 25,795 Quarter-to-date interest income recognized on impaired loans $ 182 $ 202 $ 239 Quarter-to-date foregone interest income on impaired loans $ 209 $ 217 $ 190 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of March 31, 2019 , December 31, 2018 and March 31, 2018 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2019 Commercial, financial and agricultural $ 1,761 $ 871 $ 593 $ 1,464 $ 180 $ 1,566 Real estate – construction and development 1,727 621 764 1,385 209 1,211 Real estate – commercial and farmland 7,066 663 5,788 6,451 578 6,984 Real estate – residential 19,693 6,893 12,466 19,359 712 17,934 Consumer installment 453 437 — 437 — 491 Total $ 30,700 $ 9,485 $ 19,611 $ 29,096 $ 1,679 $ 28,186 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 1,902 $ 1,155 $ 513 $ 1,668 $ 4 $ 1,736 Real estate – construction and development 1,378 613 424 1,037 3 1,229 Real estate – commercial and farmland 8,950 867 6,649 7,516 1,591 7,537 Real estate – residential 16,885 5,144 11,365 16,509 867 14,719 Consumer installment 561 545 — 545 — 584 Total $ 29,676 $ 8,324 $ 18,951 $ 27,275 $ 2,465 $ 25,805 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2018 Commercial, financial and agricultural $ 1,874 $ 985 $ 602 $ 1,587 $ 136 $ 1,467 Real estate – construction and development 746 567 127 694 1 833 Real estate – commercial and farmland 9,515 522 7,639 8,161 1,216 7,753 Real estate – residential 14,908 4,912 9,946 14,858 980 14,891 Consumer installment 526 495 — 495 — 492 Total $ 27,569 $ 7,481 $ 18,314 $ 25,795 $ 2,333 $ 25,436 The following is a summary of information pertaining to purchased impaired loans: As of and for the Period Ended (dollars in thousands) March 31, December 31, March 31, Nonaccrual loans $ 23,846 $ 24,107 $ 15,940 Troubled debt restructurings not included above 19,443 18,740 20,649 Total impaired loans $ 43,289 $ 42,847 $ 36,589 Quarter-to-date interest income recognized on impaired loans $ 672 $ 918 $ 696 Quarter-to-date foregone interest income on impaired loans $ 520 $ 451 $ 245 The following table presents an analysis of information pertaining to purchased impaired loans as of March 31, 2019 , December 31, 2018 and March 31, 2018 : (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2019 Commercial, financial and agricultural $ 11,125 $ 2,795 $ 1,094 $ 3,889 $ — $ 2,560 Real estate – construction and development 13,295 605 6,339 6,944 497 7,039 Real estate – commercial and farmland 13,448 1,546 9,618 11,164 670 11,431 Real estate – residential 22,825 8,823 11,876 20,699 629 21,500 Consumer installment 680 593 — 593 — 540 Total $ 61,373 $ 14,362 $ 28,927 $ 43,289 $ 1,796 $ 43,070 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 5,717 $ 473 $ 757 $ 1,230 $ — $ 1,101 Real estate – construction and development 13,714 623 6,511 7,134 476 7,240 Real estate – commercial and farmland 14,766 1,115 10,581 11,696 684 13,514 Real estate – residential 24,839 8,185 14,116 22,301 773 23,146 Consumer installment 526 486 — 486 — 487 Total $ 59,562 $ 10,882 $ 31,965 $ 42,847 $ 1,933 $ 45,488 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment March 31, 2018 Commercial, financial and agricultural $ 4,050 $ 52 $ 744 $ 796 $ 396 $ 805 Real estate – construction and development 9,012 426 3,720 4,146 913 4,152 Real estate – commercial and farmland 12,590 861 10,230 11,091 767 11,744 Real estate – residential 22,820 8,426 12,093 20,519 745 19,502 Consumer installment 46 37 — 37 — 43 Total $ 48,518 $ 9,802 $ 26,787 $ 36,589 $ 2,821 $ 36,246
Summary of Credit Quality Indicate Financial Receivable	The following table presents the loan portfolio, excluding purchased loans, by risk grade as of March 31, 2019 and December 31, 2018 (in thousands): Risk Commercial, Real Estate - Real Estate - Real Estate - Consumer Total March 31, 2019 1 $ 528,386 $ — $ 724 $ 694 $ 10,842 $ 540,646 2 521,486 516 33,656 31,944 20 587,622 3 152,722 66,180 923,222 1,206,722 23,269 2,372,115 4 161,089 593,309 834,693 98,050 401,672 2,088,813 5 13,131 11,560 56,333 6,741 20 87,785 6 3,557 1,415 23,534 4,372 71 32,949 7 2,536 3,583 22,775 16,959 575 46,428 8 — — — — — — 9 — — — — — — Total $ 1,382,907 $ 676,563 $ 1,894,937 $ 1,365,482 $ 436,469 $ 5,756,358 December 31, 2018 1 $ 530,864 $ 40 $ 500 $ 16 $ 10,744 $ 542,164 2 452,250 681 37,079 33,043 48 523,101 3 174,811 74,657 888,433 1,246,383 23,844 2,408,128 4 137,038 582,456 814,068 94,143 419,983 2,047,688 5 13,714 6,264 30,364 8,634 78 59,054 6 5,130 4,091 20,959 4,881 57 35,118 7 2,552 3,009 23,126 15,900 617 45,204 8 — — — — — — 9 — — — — — — Total $ 1,316,359 $ 671,198 $ 1,814,529 $ 1,403,000 $ 455,371 $ 5,660,457 The following table presents the purchased loan portfolio by risk grade as of March 31, 2019 and December 31, 2018 (in thousands): Risk Grade Commercial, Financial and Agricultural Real Estate - Construction and Development Real Estate - Commercial and Farmland Real Estate - Residential Consumer Installment Total March 31, 2019 1 $ 80,138 $ — $ — $ — $ 544 $ 80,682 2 5,313 — 9,446 70,003 142 84,904 3 20,562 12,759 270,517 371,501 2,379 677,718 4 168,472 207,413 913,144 116,762 22,562 1,428,353 5 22,982 4,765 48,763 13,847 34 90,391 6 10,614 4,598 15,816 7,441 130 38,599 7 19,891 9,878 22,829 18,181 839 71,618 8 — — — — — — 9 — — — — 6 6 Total $ 327,972 $ 239,413 $ 1,280,515 $ 597,735 $ 26,636 $ 2,472,271 December 31, 2018 1 $ 90,205 $ — $ — $ — $ 570 $ 90,775 2 2,648 — 7,407 74,398 164 84,617 3 20,489 18,022 230,089 385,279 2,410 656,289 4 215,096 195,079 1,034,943 118,082 23,177 1,586,377 5 14,445 2,728 29,468 16,937 35 63,613 6 11,601 1,459 10,063 7,231 94 30,448 7 18,202 10,612 25,889 21,272 738 76,713 8 — — — — — — 9 — — — — — — Total $ 372,686 $ 227,900 $ 1,337,859 $ 623,199 $ 27,188 $ 2,588,832
Summary of Troubled Debt Restructurings by Loan Class	The following table presents the purchased loans by class modified as troubled debt restructurings, which occurred during the three months ended March 31, 2019 and 2018 : March 31, 2019 March 31, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — 1 $ 7 Real estate – construction and development — — — — Real estate – commercial and farmland — — — — Real estate – residential 10 740 2 179 Consumer installment 3 33 — — Total 13 $ 773 3 $ 186 The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the three months ended March 31, 2019 and 2018 : March 31, 2019 March 31, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 7 2 $ 125 Real estate – construction and development — — 1 4 Real estate – commercial and farmland 1 33 1 303 Real estate – residential 7 2,109 2 710 Consumer installment 3 12 2 13 Total 12 $ 2,161 8 $ 1,155
Troubled Debt Restructurings on Financing Receivable Payment Default	The following table presents purchased loan troubled debt restructurings by class that defaulted (defined as 30 days past due) during the three months ended March 31, 2019 and 2018 : March 31, 2019 March 31, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 3 — $ — Real estate – construction and development — — — — Real estate – commercial and farmland 1 163 1 351 Real estate – residential 8 637 8 555 Consumer installment 2 28 — — Total 12 $ 831 9 $ 906 The following table presents for loans, excluding purchased loans, the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the three months ended March 31, 2019 and 2018 : March 31, 2019 March 31, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — — $ — Real estate – construction and development — — — — Real estate – commercial and farmland — — 2 1,971 Real estate – residential 7 837 17 1,047 Consumer installment — — — — Total 7 $ 837 19 $ 3,018
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 of purchased loans, classified separately as accrual and nonaccrual at March 31, 2019 and December 31, 2018 . March 31, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 31 3 $ 29 Real estate – construction and development 4 1,011 4 268 Real estate – commercial and farmland 12 6,104 7 1,577 Real estate – residential 119 12,297 21 917 Consumer installment — — 7 50 Total 136 $ 19,443 42 $ 2,841 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 The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and nonaccrual at March 31, 2019 and December 31, 2018 : March 31, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 3 $ 116 14 $ 138 Real estate – construction and development 4 142 1 2 Real estate – commercial and farmland 13 2,954 4 450 Real estate – residential 78 8,240 19 832 Consumer installment 5 11 22 63 Total 103 $ 11,463 60 $ 1,485 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
Schedule of Allowances for Loan Losses by Portfolio Segment	The following tables detail activity in the allowance for loan losses by portfolio segment for the three -month period ended March 31, 2019 , the year ended December 31, 2018 and the three -month period ended March 31, 2018 . Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. (dollars in thousands) Commercial, Financial and Agricultural Real Estate – Construction and Development Real Estate – Commercial and Farmland Real Estate – Residential Consumer Installment Purchased Loans Purchased Loan Pools Total Three Months Ended Balance, December 31, 2018 $ 4,287 $ 3,734 $ 8,975 $ 5,363 $ 3,795 $ 1,933 $ 732 $ 28,819 Provision for loan losses 1,180 218 841 (240 ) 1,870 (426 ) (35 ) 3,408 Loans charged off (2,004 ) (25 ) (1,253 ) (20 ) (1,893 ) (184 ) — (5,379 ) Recoveries of loans previously charged off 1,065 1 4 104 164 473 — 1,811 Balance, March 31, 2019 $ 4,528 $ 3,928 $ 8,567 $ 5,207 $ 3,936 $ 1,796 $ 697 $ 28,659 Period-end allocation: Loans individually evaluated for impairment (1) $ 680 $ 209 $ 578 $ 712 $ — $ 1,796 $ 1 $ 3,976 Loans collectively evaluated for impairment 3,848 3,719 7,989 4,495 3,936 — 696 24,683 Ending balance $ 4,528 $ 3,928 $ 8,567 $ 5,207 $ 3,936 $ 1,796 $ 697 $ 28,659 Loans: Individually evaluated for impairment (1) $ 2,699 $ 764 $ 5,788 $ 12,466 $ — $ 29,097 $ 400 $ 51,214 Collectively evaluated for impairment 1,380,208 675,799 1,889,149 1,353,016 436,469 2,361,145 253,310 8,349,096 Acquired with deteriorated credit quality — — — — — 82,029 — 82,029 Ending balance $ 1,382,907 $ 676,563 $ 1,894,937 $ 1,365,482 $ 436,469 $ 2,472,271 $ 253,710 $ 8,482,339 (1) At March 31, 2019 , loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 , including all troubled debt restructurings and not only those currently classified as troubled debt restructurings. (dollars in thousands) Commercial, Real Estate – Real Estate – Real Estate – Consumer Purchased Purchased Total Twelve Months Ended Balance, December 31, 2017 $ 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 allocation: 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, Real Estate – Real Estate – Real Estate – Consumer Purchased Purchased Total Three Months Ended Balance, December 31, 2017 $ 3,631 $ 3,629 $ 7,501 $ 4,786 $ 1,916 $ 3,253 $ 1,075 $ 25,791 Provision for loan losses 783 (171 ) 689 177 1,151 (747 ) (81 ) 1,801 Loans charged off (1,449 ) — (142 ) (198 ) (962 ) (121 ) — (2,872 ) Recoveries of loans previously charged off 656 114 24 182 67 437 — 1,480 Balance, March 31, 2018 $ 3,621 $ 3,572 $ 8,072 $ 4,947 $ 2,172 $ 2,822 $ 994 $ 26,200 Period-end allocation: Loans individually evaluated for impairment (1) $ 533 $ 1 $ 1,216 $ 980 $ — $ 2,822 $ 176 $ 5,728 Loans collectively evaluated for impairment 3,088 3,571 6,856 3,967 2,172 — 818 20,472 Ending balance $ 3,621 $ 3,572 $ 8,072 $ 4,947 $ 2,172 $ 2,822 $ 994 $ 26,200 Loans: Individually evaluated for impairment (1) $ 2,147 $ 126 $ 7,639 $ 9,946 $ — $ 28,167 $ 902 $ 48,927 Collectively evaluated for impairment 1,385,290 631,378 1,629,015 1,070,082 316,363 683,784 318,696 6,034,608 Acquired with deteriorated credit quality — — — — — 106,636 — 106,636 Ending balance $ 1,387,437 $ 631,504 $ 1,636,654 $ 1,080,028 $ 316,363 $ 818,587 $ 319,598 $ 6,190,171 (1) At March 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.

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	3 Months Ended
	Mar. 31, 2019
Real Estate Owned, Disclosure of Detailed Components [Abstract]
Summary of Activity in Other Real Estate Owned	The following is a summary of the activity in OREO during the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Beginning balance, January 1 $ 7,218 $ 8,464 Loans transferred to other real estate owned 264 1,176 Net gains (losses) on sale and write-downs recorded in statement of income (100 ) 101 Sales proceeds (1,368 ) (495 ) Other — (75 ) Ending balance $ 6,014 $ 9,171
Summary of Activity in Purchased Other Real Estate Owned	The following is a summary of the activity in purchased OREO during the three months ended March 31, 2019 and 2018 : (dollars in thousands) March 31, March 31, Beginning balance, January 1 $ 9,535 $ 9,011 Loans transferred to other real estate owned 2,523 457 Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements (31 ) — Net gains (losses) on sale and write-downs recorded in statement of income 91 (134 ) Sales proceeds (1,242 ) (2,611 ) Other (19 ) — Ending balance $ 10,857 $ 6,723

SECURITIES SOLD UNDER AGREEME_2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Summary of Securities Sold Under Repurchase Agreements	The following is a summary of the Company’s securities sold under agreements to repurchase at March 31, 2019 and December 31, 2018 . (dollars in thousands) March 31, December 31, 2018 Securities sold under agreements to repurchase $ 4,259 $ 20,384

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: (dollars in thousands) March 31, December 31, FHLB borrowings: Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68% $ 1,505 $ 1,514 Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% 250 500 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,431 1,434 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 990 993 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,822 1,858 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,041 and $1,074, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% 73,959 73,926 Other debt: Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25% 13 20 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,484 1,529 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% (6.13% at March 31, 2019) 70,000 70,000 Total $ 151,454 $ 151,774

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income	The following tables present a summary of the accumulated other comprehensive loss balances, net of tax, as of March 31, 2019 and 2018 : (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Loss Balance, December 31, 2018 $ 351 $ (5,177 ) $ (4,826 ) Reclassification for gains included in net income, net of tax — (46 ) (46 ) Current year changes, net of tax (173 ) 3,867 3,694 Balance, March 31, 2019 $ 178 $ (1,356 ) $ (1,178 ) (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive 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 — (29 ) (29 ) Current year changes, net of tax 281 (9,403 ) (9,122 ) Balance, March 31, 2018 $ 520 $ (11,343 ) $ (10,823 )

WEIGHTED AVERAGE SHARES OUTST_2

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Summary of Weighted Average Number of Shares	Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended (share data in thousands) 2019 2018 Average common shares outstanding 47,366 37,967 Common share equivalents: Stock options — 18 Nonvested restricted share grants 90 265 Average common shares outstanding, assuming dilution 47,456 38,250

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Assets and Liabilities, Lessee	The following table presents the impact of leases on the Company's consolidated balance sheet at March 31, 2019 : (dollars in thousands) Location March 31, 2019 Operating lease right-of-use assets Other assets $ 25,739 Operating lease liabilities Other liabilities 28,080
Schedule of Future Maturities of Operating Lease Liabilities	Future maturities of the Company's operating lease liabilities are summarized as follows: (dollars in thousands) Twelve Months Ended March 31, Lease Liability 2020 $ 6,025 2021 5,175 2022 4,679 2023 4,244 2024 3,307 After March 31, 2024 7,467 Total lease payments $ 30,897 Less: Interest (2,817 ) Present value of lease liabilities $ 28,080
Supplemental Lease Information	Supplemental lease information (dollars in thousands) March 31, 2019 Weighted-average remaining lease term (years) 6.4 Weighted-average discount rate 2.93 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (cash payments) $ 1,775 Operating cash flows from operating leases (lease liability reduction) $ 1,571 Operating lease right-of-use assets obtained in exchange for leases entered into during the period $ —

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Loans Held for Sale are Carried at Fair Value	The Company's loans held for sale are carried at fair value and are comprised of the following: (dollars in thousands) March 31, December 31, Mortgage loans held for sale $ 109,442 $ 107,428 SBA loans held for sale 2,628 3,870 Total loans held for sale $ 112,070 $ 111,298
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 March 31, 2019 and December 31, 2018 : (dollars in thousands) March 31, December 31, Aggregate fair value of mortgage loans held for sale $ 109,442 $ 107,428 Aggregate unpaid principal balance 105,482 103,319 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 March 31, 2019 and December 31, 2018 : Recurring Basis Fair Value Measurements March 31, 2019 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: State, county and municipal securities $ 107,740 $ — $ 107,740 $ — Corporate debt securities 57,152 — 55,652 1,500 Mortgage-backed securities 1,069,543 — 1,069,543 — Loans held for sale 112,070 — 112,070 — Mortgage banking derivative instruments 5,118 — 5,118 — Total recurring assets at fair value $ 1,351,623 $ — $ 1,350,123 $ 1,500 Financial liabilities: Derivative financial instruments $ 31 $ — $ 31 $ — Mortgage banking derivative instruments 1,315 — 1,315 — Total recurring liabilities at fair value $ 1,346 $ — $ 1,346 $ — Recurring Basis December 31, 2018 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: 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 Financial liabilities: Mortgage banking derivative instruments $ 1,276 $ — $ 1,276 $ — Total recurring liabilities at fair value $ 1,276 $ — $ 1,276 $ —
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 March 31, 2019 and December 31, 2018 : Nonrecurring Basis Fair Value Measurements (dollars in thousands) Fair Value Level 1 Level 2 Level 3 March 31, 2019 Impaired loans carried at fair value $ 31,397 $ — $ — $ 31,397 Purchased other real estate owned 10,857 — — 10,857 Total nonrecurring assets at fair value $ 42,254 $ — $ — $ 42,254 December 31, 2018 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
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 Technique Unobservable Inputs Range of Discounts Weighted Average Discount March 31, 2019 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 31,397 Third-party appraisals and discounted cash flows Collateral discounts and 20% - 92% 27% Purchased other real estate owned $ 10,857 Third-party appraisals Collateral discounts and estimated 10% - 75% 36% December 31, 2018 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 28,653 Third-party appraisals and discounted cash flows Collateral discounts and 3% - 53% 30% Other real estate owned $ 408 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 69% 31% Purchased other real estate owned $ 9,535 Third-party appraisals Collateral discounts and estimated 6% - 74% 39%
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. Fair Value Measurements March 31, 2019 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 144,801 $ 144,801 $ — $ — $ 144,801 Federal funds sold and interest-bearing deposits in banks 712,199 712,199 — — 712,199 Time deposits in other banks 7,371 — 7,371 — 7,371 Loans, net 8,422,283 — — 8,357,110 8,357,110 Accrued interest receivable 37,411 — 5,366 32,045 37,411 Financial liabilities: Deposits $ 9,800,875 $ — $ 9,797,905 $ — $ 9,797,905 Securities sold under agreements to repurchase 4,259 4,259 — — 4,259 Other borrowings 151,454 — 152,655 — 152,655 Subordinated deferrable interest debentures 89,529 — 88,900 — 88,900 FDIC loss-share payable 18,834 — — 18,847 18,847 Accrued interest payable 5,462 — 5,462 — 5,462 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 deposits in banks 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

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: (dollars in thousands) March 31, December 31, Commitments to extend credit $ 1,818,407 $ 1,671,419 Unused home equity lines of credit 105,780 112,310 Financial standby letters of credit 25,599 24,596 Mortgage interest rate lock commitments 158,141 81,833

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting, by Reportable Business Segments	The following tables present selected financial information with respect to the Company’s reportable business segments for the three months ended March 31, 2019 and 2018 : Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 97,874 $ 12,512 $ 4,804 $ 2,174 $ 7,565 $ 124,929 Interest expense 12,835 6,759 2,114 1,088 2,738 25,534 Net interest income 85,039 5,753 2,690 1,086 4,827 99,395 Provision for loan losses 2,058 136 — 231 983 3,408 Noninterest income 14,370 14,290 379 1,730 2 30,771 Noninterest expense Salaries and employee benefits 27,932 8,207 161 765 1,305 38,370 Equipment and occupancy expenses 7,281 766 1 59 97 8,204 Data processing and telecommunications expenses 7,592 330 30 2 437 8,391 Other expenses 16,956 2,114 68 349 973 20,460 Total noninterest expense 59,761 11,417 260 1,175 2,812 75,425 Income before income tax expense 37,590 8,490 2,809 1,410 1,034 51,333 Income tax expense 8,775 1,613 590 296 154 11,428 Net income $ 28,815 $ 6,877 $ 2,219 $ 1,114 $ 880 $ 39,905 Total assets $ 9,457,529 $ 1,184,097 $ 296,357 $ 142,769 $ 575,523 $ 11,656,275 Goodwill 436,810 — — — 64,498 501,308 Other intangible assets, net 35,455 — — — 20,102 55,557 Three Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 60,896 $ 6,822 $ 2,752 $ 1,431 $ 7,611 $ 79,512 Interest expense 5,537 1,825 897 507 1,945 10,711 Net interest income 55,359 4,997 1,855 924 5,666 68,801 Provision for loan losses 888 217 — 537 159 1,801 Noninterest income 13,099 11,585 397 1,370 13 26,464 Noninterest expense Salaries and employee benefits 22,068 7,742 138 740 1,401 32,089 Equipment and occupancy expenses 5,477 593 — 58 70 6,198 Data processing and telecommunications expenses 6,304 389 33 9 400 7,135 Other expenses 11,080 1,731 52 236 577 13,676 Total noninterest expense 44,929 10,455 223 1,043 2,448 59,098 Income before income tax expense 22,641 5,910 2,029 714 3,072 34,366 Income tax expense 5,242 1,244 426 150 644 7,706 Net income $ 17,399 $ 4,666 $ 1,603 $ 564 $ 2,428 $ 26,660 Total assets $ 6,464,130 $ 613,706 $ 247,257 $ 109,011 $ 588,724 $ 8,022,828 Goodwill 125,532 — — — 82,981 208,513 Other intangible assets, net 12,562 — — — — 12,562

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)branch	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	Jan. 01, 2018USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of branches operated | branch	114
Reserve requirement	$ 52,700		$ 61,200
Initial recognition of operating lease right-of-use assets	25,739
Initial recognition of operating lease liabilities	$ 28,080
Cumulative effect of change in accounting principle		$ 276		$ (28)
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Initial recognition of operating lease right-of-use assets		27,300
Initial recognition of operating lease liabilities		29,700
Cumulative effect of change in accounting principle		$ 276
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	7 years
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	10 years
US Premium Financing Holding Company | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	3 years
US Premium Financing Holding Company | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	8 years

PENDING ACQUISITIONS (Details)

PENDING ACQUISITIONS (Details) $ / shares in Units, $ in Thousands	Mar. 31, 2019USD ($)branch	Jun. 30, 2019USD ($)shares	Dec. 31, 2018USD ($)	Dec. 14, 2018$ / shares	Mar. 31, 2018USD ($)
Business Acquisition [Line Items]
Reported assets	$ 11,656,275		$ 11,443,515		$ 8,022,828
Gross loans	8,482,339		8,511,914		$ 6,190,171
Deposits	$ 9,800,875		9,649,313
Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	70
Share price (in dollars per share) | $ / shares				$ 34.02
Scenario, Forecast | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of stock for each share of Ameris common stock converted (in shares) | shares		0.80
Consideration transferred		$ 750,700
Georgia | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	51
Florida | 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 ($)shares	Jan. 03, 2018USD ($)	Jan. 31, 2018USD ($)transactionshares	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Jan. 31, 2018USD ($)shares	Jan. 30, 2018USD ($)	Jan. 18, 2017
Business Acquisition [Line Items]
Issuance of common stock in acquisitions						$ 0			$ 50,011
Cash exchanged for shares						0			21,421
Goodwill						501,308	$ 503,434		208,513
Other noninterest income						4,463			$ 3,580
US Premium Financing Holding Company
Business Acquisition [Line Items]
Ownership percentage											30.00%
Cost method investment											$ 23,900
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Number of bank branches | branch	28
Number of stock for each share of Ameris common stock converted (in shares) | shares	0.16
Cash consideration distributed per share to shareholders of acquiree (USD per share) | $ / shares	$ 0.93
Ameris Bancorp common shares issued (in shares) | shares	6,548,385
Issuance of common stock in acquisitions	$ 349,400
Cash exchanged for shares	47,779
Goodwill	219,600					219,643
Loans	1,300,000					1,298,040
Loan discount	$ 16,200
Loan discount, percent	1.23%
Purchased credit-impaired loans acquired	$ 18,300
Consideration transferred	$ 397,135
Atlantic Coast Financial Corporation
Business Acquisition [Line Items]
Number of bank branches | branch		12
Number of stock for each share of Ameris common stock converted (in shares) | shares		0.17
Cash consideration distributed per share to shareholders of acquiree (USD per share) | $ / shares		$ 1.39
Ameris Bancorp common shares issued (in shares) | shares		2,631,520
Issuance of common stock in acquisitions		$ 147,800
Cash exchanged for shares		21,527
Goodwill		91,600				91,635
Loans		755,700				$ 755,704
Loan discount		$ 21,900
Loan discount, percent		2.82%
Purchased credit-impaired loans acquired		$ 10,800
Consideration transferred		$ 169,287
US Premium Financing Holding Company
Business Acquisition [Line Items]
Ameris Bancorp common shares issued (in shares) | shares			830,301		1,073,158					1,073,158
Issuance of common stock in acquisitions					$ 55,900					$ 55,855
Cash exchanged for shares					21,400					21,421
Goodwill			$ 64,498		$ 64,498					$ 64,498
Percentage of voting interests acquired			70.00%	25.01%	70.00%					70.00%		4.99%
Number of acquisition transactions | transaction					3
Contingent consideration, maximum			$ 5,800		$ 5,800					$ 5,800
Liability for USPF acquisition contingent consideration			5,700		$ 5,700					5,700
Consideration transferred			$ 8,900	$ 12,500						$ 82,981
Other noninterest income							$ 2,500	$ 2,000

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Assets And Liabilities Acquired (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 29, 2018	May 25, 2018	Jan. 31, 2018	Jan. 03, 2018	Jan. 18, 2017	Jan. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Jan. 31, 2018	Dec. 31, 2018
Liabilities
Goodwill							$ 501,308	$ 208,513		$ 503,434
Company common stock issued							0	50,011
Cash exchanged for shares							0	$ 21,421
Hamilton State Bancshares, Inc.
Assets
Cash and due from banks							13,927
Federal funds sold and interest-bearing deposits in banks							102,156
Time deposits in other banks							11,558
Investment securities							285,830
Other investments							2,094
Loans	$ 1,300,000						1,298,040
Less allowance for loan losses							0
Loans, net							1,298,040
Other real estate owned							847
Premises and equipment							26,760
Other intangible assets, net							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
Liabilities
Noninterest-bearing							381,039
Interest-bearing							1,204,211
Total deposits							1,585,250
Other borrowings							10,907
Subordinated deferrable interest debentures							2,292
Other liabilities							12,851
Total liabilities							1,611,300
Net identifiable assets acquired over (under) liabilities assumed							177,492
Goodwill	$ 219,600						219,643
Net assets acquired over liabilities assumed							397,135
Ameris Bancorp common shares issued (in shares)	6,548,385
Price per share of the Company's common stock (in dollars per share)	$ 53.35
Company common stock issued	$ 349,356
Company common stock issued	349,400
Cash exchanged for shares	47,779
Fair value of total consideration transferred	397,135
Hamilton State Bancshares, Inc. | Initial Fair Value Adjustments
Assets
Cash and due from banks	0
Federal funds sold and interest-bearing deposits in banks	0
Time deposits in other banks	0
Investment securities	(2,376)
Other investments	0
Loans	(15,528)
Less allowance for loan losses	11,183
Loans, net	(4,345)
Other real estate owned	0
Premises and equipment	0
Other intangible assets, net	(2,755)
Cash value of bank owned life insurance	0
Deferred income taxes, net	(6,308)
Other assets	0
Total assets	(15,784)
Liabilities
Noninterest-bearing	0
Interest-bearing	(1,896)
Total deposits	(1,896)
Other borrowings	(66)
Subordinated deferrable interest debentures	(658)
Other liabilities	2,391
Total liabilities	(229)
Net identifiable assets acquired over (under) liabilities assumed	(15,555)
Goodwill	220,713
Net assets acquired over liabilities assumed	205,158
Hamilton State Bancshares, Inc. | Subsequent Adjustments
Assets
Cash and due from banks							(478)
Federal funds sold and interest-bearing deposits in banks							0
Time deposits in other banks							0
Investment securities							0
Other investments							0
Loans							(696)
Less allowance for loan losses							0
Loans, net							(696)
Other real estate owned							0
Premises and equipment							(723)
Other intangible assets, net							7,610
Cash value of bank owned life insurance							0
Deferred income taxes, net							343
Other assets							(17)
Total assets							6,039
Liabilities
Noninterest-bearing							0
Interest-bearing							4,783
Total deposits							4,783
Other borrowings							286
Subordinated deferrable interest debentures							(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 liabilities assumed							43
Atlantic Coast Financial Corporation
Assets
Cash and due from banks							3,990
Federal funds sold and interest-bearing deposits in banks							22,149
Investment securities							35,126
Other investments							9,576
Loans held for sale							358
Loans		$ 755,700					755,704
Less allowance for loan losses							0
Loans, net							755,704
Other real estate owned							1,041
Premises and equipment							10,896
Other intangible assets, net							7,488
Cash value of bank owned life insurance							18,182
Deferred income taxes, net							8,086
Other assets							3,052
Total assets							875,648
Liabilities
Noninterest-bearing							69,761
Interest-bearing							515,406
Total deposits							585,167
Other borrowings							204,475
Other liabilities							8,354
Total liabilities							797,996
Net identifiable assets acquired over (under) liabilities assumed							77,652
Goodwill		$ 91,600					91,635
Net assets acquired over liabilities assumed							169,287
Ameris Bancorp common shares issued (in shares)		2,631,520
Price per share of the Company's common stock (in dollars per share)		$ 56.15
Company common stock issued		$ 147,760
Company common stock issued		147,800
Cash exchanged for shares		21,527
Fair value of total consideration transferred		169,287
Atlantic Coast Financial Corporation | Initial Fair Value Adjustments
Assets
Cash and due from banks		0
Federal funds sold and interest-bearing deposits in banks		0
Investment securities		(60)
Other investments		0
Loans held for sale		0
Loans		(19,423)
Less allowance for loan losses		8,573
Loans, net		(10,850)
Other real estate owned		(796)
Premises and equipment		(1,695)
Other intangible assets, net		5,937
Cash value of bank owned life insurance		0
Deferred income taxes, net		709
Other assets		(634)
Total assets		(7,389)
Liabilities
Noninterest-bearing		0
Interest-bearing		(554)
Total deposits		(554)
Other borrowings		0
Other liabilities		(13)
Total liabilities		(567)
Net identifiable assets acquired over (under) liabilities assumed		(6,822)
Goodwill		91,360
Net assets acquired over liabilities assumed		84,538
Atlantic Coast Financial Corporation | Subsequent Adjustments
Assets
Cash and due from banks							0
Federal funds sold and interest-bearing deposits in banks							0
Investment securities							0
Other investments							0
Loans held for sale							0
Loans							(2,478)
Less allowance for loan losses							0
Loans, net							(2,478)
Other real estate owned							0
Premises and equipment							0
Other intangible assets, net							1,551
Cash value of bank owned life insurance							0
Deferred income taxes, net							1,595
Other assets							82
Total assets							750
Liabilities
Noninterest-bearing							0
Interest-bearing							1,025
Total deposits							1,025
Other borrowings							0
Other liabilities							0
Total liabilities							1,025
Net identifiable assets acquired over (under) liabilities assumed							(275)
Goodwill							275
Net assets acquired over liabilities assumed							$ 0
US Premium Financing Holding Company
Assets
Total assets			$ 23,607			$ 23,607			$ 23,607
Liabilities
Deferred tax liability			5,124			5,124			5,124
Total liabilities			5,124			5,124			5,124
Net identifiable assets acquired over (under) liabilities assumed			18,483			18,483			18,483
Goodwill			64,498			64,498			64,498
Net assets acquired over liabilities assumed			$ 82,981			$ 82,981			$ 82,981
Ameris Bancorp common shares issued (in shares)			830,301			1,073,158			1,073,158
Price per share of the Company's common stock (in dollars per share)			$ 53.55			$ 53.55			$ 53.55
Company common stock issued			$ 44,500	$ 5,500	$ 5,800
Company common stock issued						$ 55,900			$ 55,855
Cash exchanged for shares						21,400			21,421
Present value of contingent earn-out consideration expected to be paid									5,705
Fair value of total consideration transferred			8,900	$ 12,500					82,981
US Premium Financing Holding Company | Insurance Agent Relationships
Assets
Other intangible assets, net			22,351			22,351			22,351
US Premium Financing Holding Company | Trade Names
Assets
Other intangible assets, net			1,094			1,094			1,094
US Premium Financing Holding Company | Noncompete Agreements
Assets
Other intangible assets, net			162			162			162
US Premium Financing Holding Company | Initial Fair Value Adjustments
Assets
Total assets			21,314			21,314			21,314
Liabilities
Deferred tax liability			5,492			5,492			5,492
Total liabilities			5,492			5,492			5,492
Net identifiable assets acquired over (under) liabilities assumed			15,822			15,822			15,822
Goodwill			67,159			67,159			67,159
Net assets acquired over liabilities assumed			82,981			82,981			82,981
US Premium Financing Holding Company | Initial Fair Value Adjustments | Insurance Agent Relationships
Assets
Other intangible assets, net			20,000			20,000			20,000
US Premium Financing Holding Company | Initial Fair Value Adjustments | Trade Names
Assets
Other intangible assets, net			1,136			1,136			1,136
US Premium Financing Holding Company | Initial Fair Value Adjustments | Noncompete Agreements
Assets
Other intangible assets, net			178			178			178
US Premium Financing Holding Company | Subsequent Adjustments
Assets
Total assets			2,293			2,293			2,293
Liabilities
Deferred tax liability			(368)			(368)			(368)
Total liabilities			(368)			(368)			(368)
Net identifiable assets acquired over (under) liabilities assumed			2,661			2,661			2,661
Goodwill			(2,661)			(2,661)			(2,661)
Net assets acquired over liabilities assumed			0			0			0
US Premium Financing Holding Company | Subsequent Adjustments | Insurance Agent Relationships
Assets
Other intangible assets, net			2,351			2,351			2,351
US Premium Financing Holding Company | Subsequent Adjustments | Trade Names
Assets
Other intangible assets, net			(42)			(42)			(42)
US Premium Financing Holding Company | Subsequent Adjustments | Noncompete Agreements
Assets
Other intangible assets, net			(16)			(16)			(16)
Previously Reported | Hamilton State Bancshares, Inc.
Assets
Cash and due from banks	14,405
Federal funds sold and interest-bearing deposits in banks	102,156
Time deposits in other banks	11,558
Investment securities	288,206
Other investments	2,094
Loans	1,314,264
Less allowance for loan losses	(11,183)
Loans, net	1,303,081
Other real estate owned	847
Premises and equipment	27,483
Other intangible assets, net	18,755
Cash value of bank owned life insurance	4,454
Deferred income taxes, net	12,445
Other assets	13,053
Total assets	1,798,537
Liabilities
Noninterest-bearing	381,039
Interest-bearing	1,201,324
Total deposits	1,582,363
Other borrowings	10,687
Subordinated deferrable interest debentures	3,093
Other liabilities	10,460
Total liabilities	1,606,603
Net identifiable assets acquired over (under) liabilities assumed	191,934
Goodwill	0
Net assets acquired over liabilities assumed	$ 191,934
Previously Reported | Atlantic Coast Financial Corporation
Assets
Cash and due from banks		3,990
Federal funds sold and interest-bearing deposits in banks		22,149
Investment securities		35,186
Other investments		9,576
Loans held for sale		358
Loans		777,605
Less allowance for loan losses		(8,573)
Loans, net		769,032
Other real estate owned		1,837
Premises and equipment		12,591
Other intangible assets, net		0
Cash value of bank owned life insurance		18,182
Deferred income taxes, net		5,782
Other assets		3,604
Total assets		882,287
Liabilities
Noninterest-bearing		69,761
Interest-bearing		514,935
Total deposits		584,696
Other borrowings		204,475
Other liabilities		8,367
Total liabilities		797,538
Net identifiable assets acquired over (under) liabilities assumed		84,749
Goodwill		0
Net assets acquired over liabilities assumed		$ 84,749
Previously Reported | US Premium Financing Holding Company
Assets
Total assets			0			0			0
Liabilities
Deferred tax liability			0			0			0
Total liabilities			0			0			0
Net identifiable assets acquired over (under) liabilities assumed			0			0			0
Goodwill			0			0			0
Net assets acquired over liabilities assumed			0			0			0
Previously Reported | US Premium Financing Holding Company | Insurance Agent Relationships
Assets
Other intangible assets, net			0			0			0
Previously Reported | US Premium Financing Holding Company | Trade Names
Assets
Other intangible assets, net			0			0			0
Previously Reported | US Premium Financing Holding Company | Noncompete Agreements
Assets
Other intangible assets, net			$ 0			$ 0			$ 0
Weighted Average | US Premium Financing Holding Company
Liabilities
Price per share of the Company's common stock (in dollars per share)			$ 52.047			$ 52.047			$ 52.047

BUSINESS COMBINATIONS - Sched_2

BUSINESS COMBINATIONS - Schedule of Purchased Credit-Impaired Loans Acquired (Details) - USD ($) $ in Thousands	Jun. 29, 2018	May 25, 2018
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)
Total purchased credit-impaired loans acquired	$ 18,339
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

BUSINESS COMBINATIONS - Sched_3

BUSINESS COMBINATIONS - Schedule of Acquired Loans (Details) - USD ($) $ in Thousands	Jun. 29, 2018	May 25, 2018
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date	$ 18,339
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
Atlantic Coast Financial Corporation
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date		$ 10,763
Acquired receivables subject to ASC 310-30, gross contractual amounts receivable at acquisition date		16,077
Acquired receivables subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected		4,115
Acquired receivables not subject to ASC 310-30, fair value of acquired loans at acquisition date		744,941
Acquired receivables not subject to ASC 310-30, gross contractual amounts receivable at acquisition date		1,041,768
Acquired receivables not subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected		$ 0

BUSINESS COMBINATIONS - Sched_4

BUSINESS COMBINATIONS - Schedule of Pro Forma Information (Details) - Hamilton, Atlantic, And USPF $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)$ / sharesshares
Business Acquisition [Line Items]
Net interest income and noninterest income	$ 95,265
Net income	26,876
Net income available to common shareholders	$ 26,876
Income per common share available to common shareholders – basic (in dollars per share) | $ / shares	$ 0.70
Income per common share available to common shareholders – diluted (in dollars per share) | $ / shares	$ 0.70
Average number of shares outstanding, basic (in shares) | shares	38,246
Average number of shares outstanding, diluted (in shares) | shares	38,529

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,236,152	$ 1,198,976
Gross Unrealized Gains	7,591	6,257
Gross Unrealized Losses	(9,308)	(12,810)
Estimated Fair Value	1,234,435	1,192,423
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	106,468	149,670
Gross Unrealized Gains	1,312	1,367
Gross Unrealized Losses	(40)	(304)
Estimated Fair Value	107,740	150,733
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	56,901	67,123
Gross Unrealized Gains	412	718
Gross Unrealized Losses	(161)	(527)
Estimated Fair Value	57,152	67,314
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,072,783	982,183
Gross Unrealized Gains	5,867	4,172
Gross Unrealized Losses	(9,107)	(11,979)
Estimated Fair Value	$ 1,069,543	$ 974,376

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 14,170
Due from one year to five years	60,032
Due from five to ten years	67,648
Due after ten years	21,519
Mortgage-backed securities	1,072,783
Amortized Cost	1,236,152	$ 1,198,976
Estimated Fair Value
Due in one year or less	14,178
Due from one year to five years	60,448
Due from five to ten years	68,541
Due after ten years	21,725
Mortgage-backed securities	1,069,543
Estimated Fair Value	$ 1,234,435	$ 1,192,423

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Mar. 31, 2019USD ($)security	Dec. 31, 2018USD ($)
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in security portfolio	488
Number of securities in unrealized loss position	246
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	225
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	13
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	8
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value | $	$ 477.8	$ 510

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Estimated Fair Value
Less than 12 months, estimated fair value	$ 93,235	$ 160,820
12 months or more, estimated fair value	499,703	487,574
Total estimated fair value	592,938	648,394
Unrealized Losses
Less than 12 months, unrealized losses	(237)	(743)
12 months or more, unrealized losses	(9,071)	(12,067)
Total unrealized losses	(9,308)	(12,810)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value	5,641	23,784
12 months or more, estimated fair value	13,157	33,873
Total estimated fair value	18,798	57,657
Unrealized Losses
Less than 12 months, unrealized losses	(3)	(52)
12 months or more, unrealized losses	(37)	(252)
Total unrealized losses	(40)	(304)
Corporate debt securities
Estimated Fair Value
Less than 12 months, estimated fair value	9,168	17,291
12 months or more, estimated fair value	8,049	17,952
Total estimated fair value	17,217	35,243
Unrealized Losses
Less than 12 months, unrealized losses	(60)	(111)
12 months or more, unrealized losses	(101)	(416)
Total unrealized losses	(161)	(527)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	78,426	119,745
12 months or more, estimated fair value	478,497	435,749
Total estimated fair value	556,923	555,494
Unrealized Losses
Less than 12 months, unrealized losses	(174)	(580)
12 months or more, unrealized losses	(8,933)	(11,399)
Total unrealized losses	$ (9,107)	$ (11,979)

INVESTMENT SECURITIES - Gross R

INVESTMENT SECURITIES - Gross Realized Gains and Losses On Sales of Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Gross gains on sales of securities	$ 522	$ 332
Gross losses on sales of securities	(464)	(295)
Net realized gains on sales of securities available for sale	58	37
Sales proceeds	$ 64,995	$ 36,685

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Gain (Loss) on Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Net realized gains on sales of securities available for sale	$ 58	$ 37
Unrealized holding gains on equity securities	8	0
Total gain on securities	$ 66	$ 37

LOANS - Narrative (Details)

LOANS - Narrative (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased loan pools	$ 253,700,000		$ 262,600,000
Purchased loan pools principal balance	252,000,000		260,500,000
Purchased pool loans unamortized purchase premium	1,700,000		2,100,000
Allowance for loan and lease losses, purchased loan pools	697,000		732,000
Loans modified that are not troubled debt restructurings	26,900,000	$ 28,600,000
Troubled debt restructurings excluding purchased loans	12,900,000		11,000,000
Troubled debt restructurings, previous charge-offs, excluding purchased loans	893,000		890,000
Allowance for loan losses allocated to troubled debt restructurings, excluding purchased loans	728,000		820,000
Minimum | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	100,000	100,000	100,000
Troubled debt restructuring loans	100,000	100,000	100,000
Minimum | Independent Third Party Loan Review
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of loan relationship subject to sampling for annual review	1,000,000
Consumer Installment Home Improvement Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	382,500,000		399,900,000
Commercial Insurance Premium Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	487,000,000		413,500,000
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	2,472,271,000		2,588,832,000
Purchased loans, carrying value	2,470,000,000		2,590,000,000
Purchased pool loans, principal balance, nonaccrual status	400,000		$ 0
Purchased loan pools, troubled debt restructuring amount	0
Number of loans accounts as an accruing troubled debt restructuring | loan			0
Nonaccrual loans	23,846,000		$ 24,107,000
Troubled debt restructurings, previous charge-offs, excluding purchased loans	1,100,000		940,000
Troubled debt restructurings principal balances	773,000	186,000
Financing receivable, modifications, subsequent default, recorded investment	831,000	906,000
Troubled debt restructuring	22,300,000		22,200,000
Purchased Loans | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased loan pools principal balance	400,000
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	17,633,000		$ 17,952,000
Troubled debt restructuring loans	2,161,000	1,155,000
Troubled debt restructurings principal balances	2,200,000	1,200,000
Financing receivable, modifications, subsequent default, recorded investment	$ 837,000	$ 3,000,000

LOANS - Loans Receivable, Exclu

LOANS - Loans Receivable, Excluding Purchased Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 8,482,339	$ 8,511,914
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	5,756,358	5,660,457
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,382,907	1,316,359
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	676,563	671,198
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,894,937	1,814,529
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,365,482	1,403,000
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 436,469	$ 455,371

LOANS - Purchased Loans (Detail

LOANS - Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 2,472,271	$ 2,588,832
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	327,972	372,686
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	239,413	227,900
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,280,515	1,337,859
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	597,735	623,199
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 26,636	$ 27,188

LOANS - Rollforward of Purchase

LOANS - Rollforward of Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance, January 1	$ 2,588,832	$ 861,595
Charge-offs	(184)	(151)
Accretion	2,980	1,571
Transfers to purchased other real estate owned	(2,523)	(457)
Payments received, net of principal advances	(116,834)	(43,971)
Ending balance	$ 2,472,271	$ 818,587

LOANS - Rollforward of Accretab

LOANS - Rollforward of Accretable Discounts of Purchased Loans (Details) - Purchased Loans, Accretable Discount - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance, January 1	$ 40,496	$ 20,192
Accretion	(2,980)	(1,571)
Transfers between non-accretable and accretable discounts, net	(1,869)	146
Ending balance	$ 35,647	$ 18,767

LOANS - Loans Accounted for on

LOANS - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 17,633	$ 17,952
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	23,846	24,107
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,349	1,412
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	3,857	1,199
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,244	892
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	5,933	6,119
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	3,496	4,654
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	5,061	5,534
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	11,118	10,465
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	8,402	10,769
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	426	529
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 593	$ 486

LOANS - Analysis of Past-Due Lo

LOANS - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 8,482,339	$ 8,511,914
Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	50,966	53,984
Current Loans	5,705,392	5,606,473
Total Loans	5,756,358	5,660,457
Loans 90 Days or More Past Due and Still Accruing	3,676	4,222
Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	24,157	23,089
Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	8,807	12,104
Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	18,002	18,791
Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	32,616	35,599
Current Loans	2,439,655	2,553,233
Total Loans	2,472,271	2,588,832
Loans 90 Days or More Past Due and Still Accruing	0	0
Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	15,886	16,193
Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,059	4,166
Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	14,671	15,240
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	12,276	16,537
Current Loans	1,370,631	1,299,822
Total Loans	1,382,907	1,316,359
Loans 90 Days or More Past Due and Still Accruing	3,416	3,808
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,270	6,479
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,784	5,295
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,222	4,763
Commercial, financial and agricultural | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	4,805	1,852
Current Loans	323,167	370,834
Total Loans	327,972	372,686
Loans 90 Days or More Past Due and Still Accruing	0	0
Commercial, financial and agricultural | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,551	421
Commercial, financial and agricultural | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	45	416
Commercial, financial and agricultural | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,209	1,015
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,180	2,424
Current Loans	674,383	668,774
Total Loans	676,563	671,198
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	957	1,218
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	531	481
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	692	725
Real estate – construction and development | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	6,585	6,270
Current Loans	232,828	221,630
Total Loans	239,413	227,900
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – construction and development | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,112	627
Real estate – construction and development | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	0	370
Real estate – construction and development | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,473	5,273
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	8,712	5,800
Current Loans	1,886,225	1,808,729
Total Loans	1,894,937	1,814,529
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,784	1,625
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,276	530
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,652	3,645
Real estate – commercial and farmland | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,576	4,369
Current Loans	1,274,939	1,333,490
Total Loans	1,280,515	1,337,859
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,003	1,935
Real estate – commercial and farmland | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	170	736
Real estate – commercial and farmland | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	2,403	1,698
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	24,576	24,977
Current Loans	1,340,906	1,378,023
Total Loans	1,365,482	1,403,000
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	13,394	11,423
Real estate – residential | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,287	4,631
Real estate – residential | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	9,895	8,923
Real estate – residential | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	14,552	21,943
Current Loans	583,183	601,256
Total Loans	597,735	623,199
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – residential | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	7,488	12,531
Real estate – residential | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,747	2,407
Real estate – residential | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	5,317	7,005
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	3,222	4,246
Current Loans	433,247	451,125
Total Loans	436,469	455,371
Loans 90 Days or More Past Due and Still Accruing	260	414
Consumer installment | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,752	2,344
Consumer installment | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	929	1,167
Consumer installment | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	541	735
Consumer installment | Purchased Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	1,098	1,165
Current Loans	25,538	26,023
Total Loans	26,636	27,188
Loans 90 Days or More Past Due and Still Accruing	0	0
Consumer installment | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	732	679
Consumer installment | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	97	237
Consumer installment | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Past Due	$ 269	$ 249

LOANS - Summary of Information

LOANS - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Impaired Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 17,633	$ 17,952	$ 14,420
Troubled debt restructurings not included above	11,463	9,323	11,375
Total impaired loans	29,096	27,275	25,795
Interest income recognized on impaired loans	182	202	239
Foregone interest income on impaired loans	209	217	190
Purchased Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	23,846	24,107	15,940
Troubled debt restructurings not included above	19,443	18,740	20,649
Total impaired loans	43,289	42,847	36,589
Interest income recognized on impaired loans	672	918	696
Foregone interest income on impaired loans	$ 520	$ 451	$ 245

LOANS - Analysis of Impaired Lo

LOANS - Analysis of Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	$ 30,700	$ 29,676	$ 27,569
Recorded Investment With No Allowance	9,485	8,324	7,481
Recorded Investment With Allowance	19,611	18,951	18,314
Total Recorded Investment	29,096	27,275	25,795
Related Allowance	1,679	2,465	2,333
Average recorded investment	28,186	25,805	25,436
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	61,373	59,562	48,518
Recorded Investment With No Allowance	14,362	10,882	9,802
Recorded Investment With Allowance	28,927	31,965	26,787
Total Recorded Investment	43,289	42,847	36,589
Related Allowance	1,796	1,933	2,821
Average recorded investment	43,070	45,488	36,246
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	1,761	1,902	1,874
Recorded Investment With No Allowance	871	1,155	985
Recorded Investment With Allowance	593	513	602
Total Recorded Investment	1,464	1,668	1,587
Related Allowance	180	4	136
Average recorded investment	1,566	1,736	1,467
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	11,125	5,717	4,050
Recorded Investment With No Allowance	2,795	473	52
Recorded Investment With Allowance	1,094	757	744
Total Recorded Investment	3,889	1,230	796
Related Allowance	0	0	396
Average recorded investment	2,560	1,101	805
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	1,727	1,378	746
Recorded Investment With No Allowance	621	613	567
Recorded Investment With Allowance	764	424	127
Total Recorded Investment	1,385	1,037	694
Related Allowance	209	3	1
Average recorded investment	1,211	1,229	833
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	13,295	13,714	9,012
Recorded Investment With No Allowance	605	623	426
Recorded Investment With Allowance	6,339	6,511	3,720
Total Recorded Investment	6,944	7,134	4,146
Related Allowance	497	476	913
Average recorded investment	7,039	7,240	4,152
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	7,066	8,950	9,515
Recorded Investment With No Allowance	663	867	522
Recorded Investment With Allowance	5,788	6,649	7,639
Total Recorded Investment	6,451	7,516	8,161
Related Allowance	578	1,591	1,216
Average recorded investment	6,984	7,537	7,753
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	13,448	14,766	12,590
Recorded Investment With No Allowance	1,546	1,115	861
Recorded Investment With Allowance	9,618	10,581	10,230
Total Recorded Investment	11,164	11,696	11,091
Related Allowance	670	684	767
Average recorded investment	11,431	13,514	11,744
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	19,693	16,885	14,908
Recorded Investment With No Allowance	6,893	5,144	4,912
Recorded Investment With Allowance	12,466	11,365	9,946
Total Recorded Investment	19,359	16,509	14,858
Related Allowance	712	867	980
Average recorded investment	17,934	14,719	14,891
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	22,825	24,839	22,820
Recorded Investment With No Allowance	8,823	8,185	8,426
Recorded Investment With Allowance	11,876	14,116	12,093
Total Recorded Investment	20,699	22,301	20,519
Related Allowance	629	773	745
Average recorded investment	21,500	23,146	19,502
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	453	561	526
Recorded Investment With No Allowance	437	545	495
Recorded Investment With Allowance	0	0	0
Total Recorded Investment	437	545	495
Related Allowance	0	0	0
Average recorded investment	491	584	492
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	680	526	46
Recorded Investment With No Allowance	593	486	37
Recorded Investment With Allowance	0	0	0
Total Recorded Investment	593	486	37
Related Allowance	0	0	0
Average recorded investment	$ 540	$ 487	$ 43

LOANS - Loans by Risk Grade (De

LOANS - Loans by Risk Grade (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 8,482,339	$ 8,511,914
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,756,358	5,660,457
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,472,271	2,588,832
1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	540,646	542,164
1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	80,682	90,775
2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	587,622	523,101
2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	84,904	84,617
3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,372,115	2,408,128
3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	677,718	656,289
4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,088,813	2,047,688
4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,428,353	1,586,377
5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	87,785	59,054
5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	90,391	63,613
6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	32,949	35,118
6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	38,599	30,448
7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	46,428	45,204
7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	71,618	76,713
8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	6	0
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,382,907	1,316,359
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	327,972	372,686
Commercial, financial and agricultural | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	528,386	530,864
Commercial, financial and agricultural | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	80,138	90,205
Commercial, financial and agricultural | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	521,486	452,250
Commercial, financial and agricultural | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,313	2,648
Commercial, financial and agricultural | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	152,722	174,811
Commercial, financial and agricultural | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	20,562	20,489
Commercial, financial and agricultural | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	161,089	137,038
Commercial, financial and agricultural | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	168,472	215,096
Commercial, financial and agricultural | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	13,131	13,714
Commercial, financial and agricultural | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	22,982	14,445
Commercial, financial and agricultural | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	3,557	5,130
Commercial, financial and agricultural | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	10,614	11,601
Commercial, financial and agricultural | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,536	2,552
Commercial, financial and agricultural | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	19,891	18,202
Commercial, financial and agricultural | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	676,563	671,198
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	239,413	227,900
Real estate – construction and development | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	40
Real estate – construction and development | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	516	681
Real estate – construction and development | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	66,180	74,657
Real estate – construction and development | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	12,759	18,022
Real estate – construction and development | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	593,309	582,456
Real estate – construction and development | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	207,413	195,079
Real estate – construction and development | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	11,560	6,264
Real estate – construction and development | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,765	2,728
Real estate – construction and development | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,415	4,091
Real estate – construction and development | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,598	1,459
Real estate – construction and development | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	3,583	3,009
Real estate – construction and development | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	9,878	10,612
Real estate – construction and development | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – construction and development | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,894,937	1,814,529
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,280,515	1,337,859
Real estate – commercial and farmland | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	724	500
Real estate – commercial and farmland | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	33,656	37,079
Real estate – commercial and farmland | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	9,446	7,407
Real estate – commercial and farmland | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	923,222	888,433
Real estate – commercial and farmland | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	270,517	230,089
Real estate – commercial and farmland | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	834,693	814,068
Real estate – commercial and farmland | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	913,144	1,034,943
Real estate – commercial and farmland | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	56,333	30,364
Real estate – commercial and farmland | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	48,763	29,468
Real estate – commercial and farmland | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	23,534	20,959
Real estate – commercial and farmland | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	15,816	10,063
Real estate – commercial and farmland | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	22,775	23,126
Real estate – commercial and farmland | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	22,829	25,889
Real estate – commercial and farmland | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – commercial and farmland | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,365,482	1,403,000
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	597,735	623,199
Real estate – residential | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	694	16
Real estate – residential | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	31,944	33,043
Real estate – residential | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	70,003	74,398
Real estate – residential | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,206,722	1,246,383
Real estate – residential | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	371,501	385,279
Real estate – residential | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	98,050	94,143
Real estate – residential | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	116,762	118,082
Real estate – residential | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	6,741	8,634
Real estate – residential | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	13,847	16,937
Real estate – residential | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,372	4,881
Real estate – residential | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,441	7,231
Real estate – residential | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	16,959	15,900
Real estate – residential | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	18,181	21,272
Real estate – residential | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Real estate – residential | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	436,469	455,371
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	26,636	27,188
Consumer installment | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	10,842	10,744
Consumer installment | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	544	570
Consumer installment | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	20	48
Consumer installment | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	142	164
Consumer installment | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	23,269	23,844
Consumer installment | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,379	2,410
Consumer installment | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	401,672	419,983
Consumer installment | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	22,562	23,177
Consumer installment | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	20	78
Consumer installment | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	34	35
Consumer installment | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	71	57
Consumer installment | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	130	94
Consumer installment | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	575	617
Consumer installment | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	839	738
Consumer installment | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 8 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 9 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Consumer installment | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 6	$ 0

LOANS - Loans by Class Modified

LOANS - Loans by Class Modified as Troubled Debt Restructurings (Details) $ in Thousands	Mar. 31, 2019USD ($)contract	Dec. 31, 2018USD ($)contract	Mar. 31, 2018USD ($)contract
Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12		8
Troubled debt restructuring loans | $	$ 2,161		$ 1,155
Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	13		3
Troubled debt restructuring loans | $	$ 773		$ 186
Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7		19
Troubled debt restructuring loans | $	$ 837		$ 3,018
Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12		9
Troubled debt restructuring loans | $	$ 831		$ 906
Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	103	99
Troubled debt restructuring loans | $	$ 11,463	$ 9,323
Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	136	132
Troubled debt restructuring loans | $	$ 19,443	$ 18,740
Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	60	62
Troubled debt restructuring loans | $	$ 1,485	$ 1,754
Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	42	43
Troubled debt restructuring loans | $	$ 2,841	$ 3,451
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		2
Troubled debt restructuring loans | $	$ 7		$ 125
Commercial, financial and agricultural | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		1
Troubled debt restructuring loans | $	$ 0		$ 7
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		0
Troubled debt restructuring loans | $	$ 3		$ 0
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	5
Troubled debt restructuring loans | $	$ 116	$ 256
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	1
Troubled debt restructuring loans | $	$ 31	$ 31
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	14	14
Troubled debt restructuring loans | $	$ 138	$ 138
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3	3
Troubled debt restructuring loans | $	$ 29	$ 32
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		1
Troubled debt restructuring loans | $	$ 0		$ 4
Real estate – construction and development | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	5
Troubled debt restructuring loans | $	$ 142	$ 145
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	4
Troubled debt restructuring loans | $	$ 1,011	$ 1,015
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1	1
Troubled debt restructuring loans | $	$ 2	$ 2
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	5
Troubled debt restructuring loans | $	$ 268	$ 293
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		1
Troubled debt restructuring loans | $	$ 33		$ 303
Real estate – commercial and farmland | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		2
Troubled debt restructuring loans | $	$ 0		$ 1,971
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	1		1
Troubled debt restructuring loans | $	$ 163		$ 351
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	13	12
Troubled debt restructuring loans | $	$ 2,954	$ 2,863
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	12	12
Troubled debt restructuring loans | $	$ 6,104	$ 6,162
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	4	3
Troubled debt restructuring loans | $	$ 450	$ 426
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7	7
Troubled debt restructuring loans | $	$ 1,577	$ 1,685
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7		2
Troubled debt restructuring loans | $	$ 2,109		$ 710
Real estate – residential | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	10		2
Troubled debt restructuring loans | $	$ 740		$ 179
Real estate – residential | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7		17
Troubled debt restructuring loans | $	$ 837		$ 1,047
Real estate – residential | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	8		8
Troubled debt restructuring loans | $	$ 637		$ 555
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	78	71
Troubled debt restructuring loans | $	$ 8,240	$ 6,043
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	119	115
Troubled debt restructuring loans | $	$ 12,297	$ 11,532
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	19	20
Troubled debt restructuring loans | $	$ 832	$ 1,119
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	21	24
Troubled debt restructuring loans | $	$ 917	$ 1,424
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3		2
Troubled debt restructuring loans | $	$ 12		$ 13
Consumer installment | Purchased Loans By Class Modified
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	3		0
Troubled debt restructuring loans | $	$ 33		$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0		0
Troubled debt restructuring loans | $	$ 0		$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	2		0
Troubled debt restructuring loans | $	$ 28		$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	5	6
Troubled debt restructuring loans | $	$ 11	$ 16
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	0	0
Troubled debt restructuring loans | $	$ 0	$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	22	24
Troubled debt restructuring loans | $	$ 63	$ 69
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Modifications [Line Items]
Number of contracts | contract	7	4
Troubled debt restructuring loans | $	$ 50	$ 17

LOANS - Allowance for Loan Loss

LOANS - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	$ 28,819	$ 25,791	$ 25,791
Provision for loan losses	3,408	1,801	16,667
Loans charged off	(5,379)	(2,872)	(21,131)
Recoveries of loans previously charged off	1,811	1,480	7,492
Ending balance, Allowance	28,659	26,200	28,819
Period-end allocation:
Loans individually evaluated for impairment				$ 3,976	$ 4,964	$ 5,728
Loans collectively evaluated for impairment				24,683	23,855	20,472
Ending balance, Allowance	28,819	25,791	25,791	28,659	28,819	26,200
Loans:
Individually evaluated for impairment				51,214	53,892	48,927
Collectively evaluated for impairment				8,349,096	8,370,430	6,034,608
Acquired with deteriorated credit quality				82,029	87,592	106,636
Ending balance, Loan				8,482,339	8,511,914	6,190,171
Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	1,933	3,253	3,253
Provision for loan losses	(426)	(747)	(2,164)
Loans charged off	(184)	(121)	(1,738)
Recoveries of loans previously charged off	473	437	2,582
Ending balance, Allowance	1,796	2,822	1,933
Period-end allocation:
Loans individually evaluated for impairment				1,796	1,933	2,822
Loans collectively evaluated for impairment				0	0	0
Ending balance, Allowance	1,933	3,253	3,253	1,796	1,933	2,822
Loans:
Individually evaluated for impairment				29,097	32,244	28,167
Collectively evaluated for impairment				2,361,145	2,468,996	683,784
Acquired with deteriorated credit quality				82,029	87,592	106,636
Ending balance, Loan				2,472,271	2,588,832	818,587
Nonaccrual loan				23,846	24,107
Purchased Loan Pools
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	732	1,075	1,075
Provision for loan losses	(35)	(81)	(343)
Loans charged off	0	0	0
Recoveries of loans previously charged off	0	0	0
Ending balance, Allowance	697	994	732
Period-end allocation:
Loans individually evaluated for impairment				1	0	176
Loans collectively evaluated for impairment				696	732	818
Ending balance, Allowance	732	1,075	1,075	697	732	994
Loans:
Individually evaluated for impairment				400	0	902
Collectively evaluated for impairment				253,310	262,625	318,696
Acquired with deteriorated credit quality				0	0	0
Ending balance, Loan				253,710	262,625	319,598
Minimum | Substandard
Loans:
Nonaccrual loan				100	100	100
Troubled debt restructuring loans				100	100	100
Commercial, financial and agricultural
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	4,287	3,631	3,631
Provision for loan losses	1,180	783	10,690
Loans charged off	(2,004)	(1,449)	(13,803)
Recoveries of loans previously charged off	1,065	656	3,769
Ending balance, Allowance	4,528	3,621	4,287
Period-end allocation:
Loans individually evaluated for impairment				680	570	533
Loans collectively evaluated for impairment				3,848	3,717	3,088
Ending balance, Allowance	4,287	3,631	3,631	4,528	4,287	3,621
Loans:
Individually evaluated for impairment				2,699	3,211	2,147
Collectively evaluated for impairment				1,380,208	1,313,148	1,385,290
Acquired with deteriorated credit quality				0	0	0
Ending balance, Loan				1,382,907	1,316,359	1,387,437
Commercial, financial and agricultural | Purchased Loans
Loans:
Nonaccrual loan				3,857	1,199
Real estate – construction and development
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	3,734	3,629	3,629
Provision for loan losses	218	(171)	277
Loans charged off	(25)	0	(292)
Recoveries of loans previously charged off	1	114	120
Ending balance, Allowance	3,928	3,572	3,734
Period-end allocation:
Loans individually evaluated for impairment				209	3	1
Loans collectively evaluated for impairment				3,719	3,731	3,571
Ending balance, Allowance	3,734	3,629	3,629	3,928	3,734	3,572
Loans:
Individually evaluated for impairment				764	424	126
Collectively evaluated for impairment				675,799	670,774	631,378
Acquired with deteriorated credit quality				0	0	0
Ending balance, Loan				676,563	671,198	631,504
Real estate – construction and development | Purchased Loans
Loans:
Nonaccrual loan				5,933	6,119
Real estate – commercial and farmland
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	8,975	7,501	7,501
Provision for loan losses	841	689	1,636
Loans charged off	(1,253)	(142)	(338)
Recoveries of loans previously charged off	4	24	176
Ending balance, Allowance	8,567	8,072	8,975
Period-end allocation:
Loans individually evaluated for impairment				578	1,591	1,216
Loans collectively evaluated for impairment				7,989	7,384	6,856
Ending balance, Allowance	8,975	7,501	7,501	8,567	8,975	8,072
Loans:
Individually evaluated for impairment				5,788	6,649	7,639
Collectively evaluated for impairment				1,889,149	1,807,880	1,629,015
Acquired with deteriorated credit quality				0	0	0
Ending balance, Loan				1,894,937	1,814,529	1,636,654
Real estate – commercial and farmland | Purchased Loans
Loans:
Nonaccrual loan				5,061	5,534
Real estate – residential
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	5,363	4,786	4,786
Provision for loan losses	(240)	177	1,002
Loans charged off	(20)	(198)	(771)
Recoveries of loans previously charged off	104	182	346
Ending balance, Allowance	5,207	4,947	5,363
Period-end allocation:
Loans individually evaluated for impairment				712	867	980
Loans collectively evaluated for impairment				4,495	4,496	3,967
Ending balance, Allowance	5,363	4,786	4,786	5,207	5,363	4,947
Loans:
Individually evaluated for impairment				12,466	11,364	9,946
Collectively evaluated for impairment				1,353,016	1,391,636	1,070,082
Acquired with deteriorated credit quality				0	0	0
Ending balance, Loan				1,365,482	1,403,000	1,080,028
Real estate – residential | Purchased Loans
Loans:
Nonaccrual loan				8,402	10,769
Consumer installment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	3,795	1,916	1,916
Provision for loan losses	1,870	1,151	5,569
Loans charged off	(1,893)	(962)	(4,189)
Recoveries of loans previously charged off	164	67	499
Ending balance, Allowance	3,936	2,172	3,795
Period-end allocation:
Loans individually evaluated for impairment				0	0	0
Loans collectively evaluated for impairment				3,936	3,795	2,172
Ending balance, Allowance	$ 3,795	$ 1,916	$ 1,916	3,936	3,795	2,172
Loans:
Individually evaluated for impairment				0	0	0
Collectively evaluated for impairment				436,469	455,371	316,363
Acquired with deteriorated credit quality				0	0	0
Ending balance, Loan				436,469	455,371	$ 316,363
Consumer installment | Purchased Loans
Loans:
Nonaccrual loan				$ 593	$ 486

OTHER REAL ESTATE OWNED - Summa

OTHER REAL ESTATE OWNED - Summary of Activity in Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Real Estate Owned, Disclosure of Detailed Components [Abstract]
January 1	$ 7,218	$ 8,464
Loans transferred to other real estate owned	264	1,176
Net gains (losses) on sale and write-downs recorded in statement of income	(100)	101
Sales proceeds	(1,368)	(495)
Other	0	(75)
Ending balance	$ 6,014	$ 9,171

OTHER REAL ESTATE OWNED - Sum_2

OTHER REAL ESTATE OWNED - Summary of Activity in Purchased Other Real Estate Owned (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Real Estate Owned
Other	$ 0	$ (75)
Purchased Other Real Estate Owned
Real Estate Owned
January 1	9,535	9,011
Loans transferred to other real estate owned	2,523	457
Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements	(31)	0
Net gains (losses) on sale and write-downs recorded in statement of income	91	(134)
Sales proceeds	(1,242)	(2,611)
Other	(19)	0
Ending balance	$ 10,857	$ 6,723

SECURITIES SOLD UNDER AGREEME_3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Securities sold under agreements to repurchase	$ 4,259	$ 20,384

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Other Borrowings [Line Items]
Net carrying value of subordinated debt	$ 89,529	$ 89,187
Other borrowings	151,454	151,774
Convertible Flipper Advance due May 22, 2019; current interest rate of 4.68%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,505	1,514
Debt instrument, interest rate, effective percentage	4.68%
Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 250	500
Debt instrument, interest rate, effective percentage	1.274%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,431	1,434
Debt instrument, interest rate, effective percentage	4.55%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 990	993
Debt instrument, interest rate, effective percentage	4.55%
Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,822	1,858
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $1,041 and $1,074, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616%
Other Borrowings [Line Items]
Net carrying value of subordinated debt	$ 73,959	73,926
Debt instrument, interest rate, effective percentage	5.75%
Unamortized debt issuance expense	$ 1,041	1,074
Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25%
Other Borrowings [Line Items]
Other borrowings	$ 13	20
Debt instrument, interest rate, effective percentage	4.25%
Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09%
Other Borrowings [Line Items]
Other borrowings	$ 1,484	1,529
Debt instrument, interest rate, effective percentage	2.09%
Advances under revolving credit agreement with a regional bank due September 26, 2020; secured by subsidiary bank stock; variable interest rate at 90-day LIBOR plus 3.50% (6.13% at March 31, 2019)
Other Borrowings [Line Items]
Long-term line of credit	$ 70,000	$ 70,000
Debt instrument, interest rate, effective percentage	6.13%
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 $1,041 and $1,074, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616%
Other Borrowings [Line Items]
Basis spread on variable rate	3.616%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details)	3 Months Ended
	Mar. 31, 2019USD ($)
Debt Instrument [Line Items]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds	$ 2,040,000,000
Credit arrangements for federal funds purchase	117,000,000
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value	1,600,000,000
Loans pledged at federal reserve discount window available for borrowing	1,110,000,000
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% (6.13% at March 31, 2019)
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 100,000,000
Basis spread on variable rate	3.50%
Line of credit facility, remaining borrowing capacity	$ 30,000,000

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	Jan. 18, 2017	Jan. 31, 2018	Jan. 31, 2018	Mar. 31, 2019	Oct. 25, 2018	Feb. 16, 2018
Subsidiary, Sale of Stock [Line Items]
Stock Repurchase Program, Authorized Amount									$ 100,000
Treasury Stock, Common, Shares								0
Hamilton State Bancshares, Inc.
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)	6,548,385
Share price (in dollars per share)	$ 53.35
Increase in shareholders' equity	$ 349,356
Consideration transferred	$ 397,135
Atlantic Coast Financial Corporation
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)		2,631,520
Share price (in dollars per share)		$ 56.15
Increase in shareholders' equity		$ 147,760
Consideration transferred		$ 169,287
US Premium Financing Holding Company
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)			830,301			1,073,158	1,073,158
Share price (in dollars per share)			$ 53.55			$ 53.55	$ 53.55
Increase in shareholders' equity			$ 44,500	$ 5,500	$ 5,800
Percentage of voting interests acquired			70.00%	25.01%	4.99%	70.00%	70.00%
Stock issued during period, purchase of assets (in shares)				114,285	128,572
Price per share of the Company's common stock (in dollars per share)				$ 48.55	$ 45.45
Consideration transferred			$ 8,900	$ 12,500			$ 82,981
Contingent consideration, maximum			$ 5,800			$ 5,800	$ 5,800
Number of shares registered for resale or other disposition										944,586

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Mar. 31, 2019	Mar. 31, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 804,479	$ 1,456,347	$ 804,479
Reclassification to retained earnings due to change in federal corporate tax rate	(392)
Adjusted balance, January 1, 2018	(1,672)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of ($12) and ($8)		(46)	(29)
Current year changes, net of tax		3,694	(9,122)
Balance at end of period		1,495,584	868,944
Unrealized Gain (Loss) on Derivatives
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	292	351	292
Reclassification to retained earnings due to change in federal corporate tax rate	(53)
Adjusted balance, January 1, 2018	239
Reclassification adjustment for gains on investment securities included in earnings, net of tax of ($12) and ($8)		0	0
Current year changes, net of tax		(173)	281
Balance at end of period		178	520
Unrealized Gain (Loss) on Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,572)	(5,177)	(1,572)
Reclassification to retained earnings due to change in federal corporate tax rate	(339)
Adjusted balance, January 1, 2018	(1,911)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of ($12) and ($8)		(46)	(29)
Current year changes, net of tax		3,867	(9,403)
Balance at end of period		(1,356)	(11,343)
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ (1,280)	(4,826)	(1,280)
Reclassification to retained earnings due to change in federal corporate tax rate			(392)
Balance at end of period		$ (1,178)	$ (10,823)

WEIGHTED AVERAGE SHARES OUTST_3

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Average common shares outstanding (in shares)	47,366	37,967
Common share equivalents:
Stock options (in shares)	0	18
Nonvested restricted share grants (in shares)	90	265
Average common shares outstanding, assuming dilution (in shares)	47,456	38,250
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	0	0

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)lease
Leases [Abstract]
Initial lease terms	10 years
Number of leases classified as finance leases | lease	0
Operating lease cost | $	$ 1.8

LEASES - Impact of Leases on Ba

LEASES - Impact of Leases on Balance Sheet (Details) $ in Thousands	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use assets	$ 25,739
Operating lease liabilities	$ 28,080

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities of Operating Lease Liabilities (Details) $ in Thousands	Mar. 31, 2019USD ($)
Leases [Abstract]
2020	$ 6,025
2021	5,175
2022	4,679
2023	4,244
2024	3,307
After March 31, 2024	7,467
Total lease payments	30,897
Less: Interest	(2,817)
Operating lease liabilities	$ 28,080

LEASES - Supplemental Lease Inf

LEASES - Supplemental Lease Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Weighted-average remaining lease term (years)	6 years 4 months 11 days
Weighted-average discount rate	2.93%
Operating cash flows from operating leases (cash payments)	$ 1,775
Operating cash flows from operating leases (lease liability reduction)	1,571
Operating lease right-of-use assets obtained in exchange for leases entered into during the period	$ 0

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Carried at Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 112,070	$ 111,298
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	109,442	107,428
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	$ 2,628	$ 3,870

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ (150)	$ (1,600)
Net gains (losses) from change in fair value of derivative financial instruments	$ 2,500	$ 1,600

FAIR VALUE MEASURES - Differenc

FAIR VALUE MEASURES - Difference Between Fair Value and Principal Balance for Mortgage Loans Held for Sale Measured at Fair Value (Details) - Mortgage Loans Held for Sale - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of mortgage loans held for sale	$ 109,442	$ 107,428
Aggregate unpaid principal balance	105,482	103,319
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	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	$ 1,234,435	$ 1,192,423
Loans held for sale	112,070	111,298
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	107,740	150,733
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	57,152	67,314
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	1,069,543	974,376
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	112,070	111,298
Total recurring assets at fair value	1,351,623	1,306,360
Total recurring liabilities at fair value	1,346	1,276
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	112,070	111,298
Total recurring assets at fair value	1,350,123	1,304,860
Total recurring liabilities at fair value	1,346	1,276
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	107,740	150,733
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	107,740	150,733
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	57,152	67,314
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	55,652	65,814
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	1,069,543	974,376
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	1,069,543	974,376
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	31
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	31
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	5,118	2,537
Derivative liability	1,315	1,276
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	5,118	2,537
Derivative liability	1,315	1,276
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 - Fair Va_2

FAIR VALUE MEASURES - Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 42,254	$ 38,596
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	42,254	38,596
Impaired loans carried at fair value
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	31,397	28,653
Impaired loans carried at fair value | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Impaired loans carried at fair value | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Impaired loans carried at fair value | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	31,397	28,653
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		408
Other real estate owned | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		0
Other real estate owned | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		0
Other real estate owned | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value		408
Purchased other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	10,857	9,535
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	$ 10,857	$ 9,535

FAIR VALUE MEASURES - Significa

FAIR VALUE MEASURES - Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) $ in Thousands	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	$ 1,234,435	$ 1,192,423
Impaired loans, at fair value	8,422,283	8,454,442
Other real estate owned, at fair value	6,014	7,218	$ 9,171	$ 8,464
Purchased other real estate owned, at fair value	10,857	9,535
Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	1,500	1,500
Fair Value, Measurements, Nonrecurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, at fair value	31,397	28,653
Other real estate owned, at fair value		408
Purchased other real estate owned, at fair value	$ 10,857	$ 9,535
Discounted par values | Credit quality of underlying issuer | Fair Value, Measurements, Recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, measurement input	0	0
Discounted par values | Credit quality of underlying issuer | Fair Value, Measurements, Recurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, measurement input	0	0
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Minimum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	0.20	0.03
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	0.92	0.53
Third-party appraisals and discounted cash flows | Collateral discounts and discount rates | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans, measurement input	0.27	0.30
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	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	0.69
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input		0.31
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	0.10	0.06
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	0.75	0.74
Third-party appraisals | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Weighted Average Daily Balance | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Purchased other real estate owned, measurement input	0.36	0.39

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financial assets:
Cash and due from banks	$ 144,801	$ 172,036
Federal funds sold and interest-bearing deposits in banks	712,199	507,491
Time deposits in other banks	7,371	10,812
Loans, net	8,422,283	8,454,442
Accrued interest receivable	37,411	36,970
Financial liabilities:
Deposits	9,800,875	9,649,313
Securities sold under agreements to repurchase	4,259	20,384
Other borrowings	151,454	151,774
Subordinated deferrable interest debentures	89,529	89,187
FDIC loss-share payable	18,834	19,487
Accrued interest payable	5,462	5,669
Fair Value
Financial assets:
Cash and due from banks	144,801	172,036
Federal funds sold and interest-bearing deposits in banks	712,199	507,491
Time deposits in other banks	7,371	10,812
Loans, net	8,357,110	8,365,293
Accrued interest receivable	37,411	36,970
Financial liabilities:
Deposits	9,797,905	9,645,617
Securities sold under agreements to repurchase	4,259	20,384
Other borrowings	152,655	152,873
Subordinated deferrable interest debentures	88,900	90,180
FDIC loss-share payable	18,847	19,576
Accrued interest payable	5,462	5,669
Fair Value | Level 1
Financial assets:
Cash and due from banks	144,801	172,036
Federal funds sold and interest-bearing deposits in banks	712,199	507,491
Time deposits in other banks	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Financial liabilities:
Deposits	0	0
Securities sold under agreements to repurchase	4,259	20,384
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
FDIC loss-share payable	0	0
Accrued interest payable	0	0
Fair Value | Level 2
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing deposits in banks	0	0
Time deposits in other banks	7,371	10,812
Loans, net	0	0
Accrued interest receivable	5,366	5,456
Financial liabilities:
Deposits	9,797,905	9,645,617
Securities sold under agreements to repurchase	0	0
Other borrowings	152,655	152,873
Subordinated deferrable interest debentures	88,900	90,180
FDIC loss-share payable	0	0
Accrued interest payable	5,462	5,669
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing deposits in banks	0	0
Time deposits in other banks	0	0
Loans, net	8,357,110	8,365,293
Accrued interest receivable	32,045	31,514
Financial liabilities:
Deposits	0	0
Securities sold under agreements to repurchase	0	0
Other borrowings	0	0
Subordinated deferrable interest debentures	0	0
FDIC loss-share payable	18,847	19,576
Accrued interest payable	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 1,818,407	$ 1,671,419
Unused home equity lines of credit	105,780	112,310
Financial standby letters of credit	25,599	24,596
Mortgage interest rate lock commitments	$ 158,141	$ 81,833

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions	Mar. 31, 2019USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 75

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	3 Months Ended
	Mar. 31, 2019segment
Segment Reporting [Abstract]
Reportable segments	5

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Segment Reporting, by Reportable Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Interest income	$ 124,929	$ 79,512
Interest expense	25,534	10,711
Net interest income	99,395	68,801
Provision for loan losses	3,408	1,801	$ 16,667
Noninterest income	30,771	26,464
Noninterest expense
Salaries and employee benefits	38,370	32,089
Equipment and occupancy expenses	8,204	6,198
Data processing and telecommunications expenses	8,391	7,135
Other expenses	20,460	13,676
Total noninterest expense	75,425	59,098
Income before income tax expense	51,333	34,366
Income tax expense	11,428	7,706
Net income	39,905	26,660
Total assets	11,656,275	8,022,828	11,443,515
Goodwill	501,308	208,513	503,434
Other intangible assets, net	55,557	12,562	$ 58,689
Banking Division
Segment Reporting Information [Line Items]
Interest income	97,874	60,896
Interest expense	12,835	5,537
Net interest income	85,039	55,359
Provision for loan losses	2,058	888
Noninterest income	14,370	13,099
Noninterest expense
Salaries and employee benefits	27,932	22,068
Equipment and occupancy expenses	7,281	5,477
Data processing and telecommunications expenses	7,592	6,304
Other expenses	16,956	11,080
Total noninterest expense	59,761	44,929
Income before income tax expense	37,590	22,641
Income tax expense	8,775	5,242
Net income	28,815	17,399
Total assets	9,457,529	6,464,130
Goodwill	436,810	125,532
Other intangible assets, net	35,455	12,562
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	12,512	6,822
Interest expense	6,759	1,825
Net interest income	5,753	4,997
Provision for loan losses	136	217
Noninterest income	14,290	11,585
Noninterest expense
Salaries and employee benefits	8,207	7,742
Equipment and occupancy expenses	766	593
Data processing and telecommunications expenses	330	389
Other expenses	2,114	1,731
Total noninterest expense	11,417	10,455
Income before income tax expense	8,490	5,910
Income tax expense	1,613	1,244
Net income	6,877	4,666
Total assets	1,184,097	613,706
Goodwill	0	0
Other intangible assets, net	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	4,804	2,752
Interest expense	2,114	897
Net interest income	2,690	1,855
Provision for loan losses	0	0
Noninterest income	379	397
Noninterest expense
Salaries and employee benefits	161	138
Equipment and occupancy expenses	1	0
Data processing and telecommunications expenses	30	33
Other expenses	68	52
Total noninterest expense	260	223
Income before income tax expense	2,809	2,029
Income tax expense	590	426
Net income	2,219	1,603
Total assets	296,357	247,257
Goodwill	0	0
Other intangible assets, net	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income	2,174	1,431
Interest expense	1,088	507
Net interest income	1,086	924
Provision for loan losses	231	537
Noninterest income	1,730	1,370
Noninterest expense
Salaries and employee benefits	765	740
Equipment and occupancy expenses	59	58
Data processing and telecommunications expenses	2	9
Other expenses	349	236
Total noninterest expense	1,175	1,043
Income before income tax expense	1,410	714
Income tax expense	296	150
Net income	1,114	564
Total assets	142,769	109,011
Goodwill	0	0
Other intangible assets, net	0	0
Premium Finance Division
Segment Reporting Information [Line Items]
Interest income	7,565	7,611
Interest expense	2,738	1,945
Net interest income	4,827	5,666
Provision for loan losses	983	159
Noninterest income	2	13
Noninterest expense
Salaries and employee benefits	1,305	1,401
Equipment and occupancy expenses	97	70
Data processing and telecommunications expenses	437	400
Other expenses	973	577
Total noninterest expense	2,812	2,448
Income before income tax expense	1,034	3,072
Income tax expense	154	644
Net income	880	2,428
Total assets	575,523	588,724
Goodwill	64,498	82,981
Other intangible assets, net	$ 20,102	$ 0

Uncategorized Items - abcb-2019

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (276,000)