Ameris Bancorp (ABCB) 10-Q 8 Nov 19 2019 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2019	Nov. 01, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	001-13901
Entity Registrant Name	AMERIS BANCORP
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-1456434
Entity Address, Address Line One	3490 Piedmont Rd NE, Suite 1550
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30305
City Area Code	(404)
Local Phone Number	639-6500
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, par value $1 per share
Trading Symbol	ABCB
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		69,660,953
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000351569
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Assets
Cash and due from banks	$ 193,976	$ 172,036
Federal funds sold and interest-bearing deposits in banks	285,713	507,491
Cash and cash equivalents	479,689	679,527
Time deposits in other banks	499	10,812
Investment securities available for sale, at fair value	1,491,207	1,192,423
Other investments	66,921	14,455
Loans held for sale, at fair value	1,187,551	111,298
Loans	7,208,816	5,660,457
Purchased loans	5,388,336	2,588,832
Purchased loan pools	229,132	262,625
Loans, net of unearned income	12,826,284	8,511,914
Allowance for loan losses	(35,530)	(28,819)
Loans, net	12,790,754	8,483,095
Other real estate owned, net	4,925	7,218
Purchased other real estate owned, net	15,785	9,535
Total other real estate owned, net	20,710	16,753
Premises and equipment, net	239,428	145,410
Goodwill	911,488	503,434
Other intangible assets, net	97,328	58,689
Cash value of bank owned life insurance	174,442	104,096
Deferred income taxes, net	22,111	35,126
Other assets	282,149	88,397
Total assets	17,764,277	11,443,515
Deposits:
Noninterest-bearing	4,077,856	2,520,016
Interest-bearing	9,581,738	7,129,297
Total deposits	13,659,594	9,649,313
Securities sold under agreements to repurchase	17,744	20,384
Other borrowings	1,351,172	151,774
Subordinated deferrable interest debentures	127,075	89,187
FDIC loss-share payable, net	19,490	19,487
Other liabilities	168,479	57,023
Total liabilities	15,343,554	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 September 30, 2019 and December 31, 2018)	0	0
Common stock, par value $1 (100,000,000 shares authorized; 71,431,581 and 49,014,925 shares issued at September 30, 2019 and December 31, 2018, respectively)	71,447	49,015
Capital surplus	1,904,789	1,051,584
Retained earnings	457,127	377,135
Accumulated other comprehensive income (loss), net of tax	15,482	(4,826)
Treasury stock, at cost (1,837,748 shares and 1,514,984 shares at September 30, 2019 and December 31, 2018, respectively)	(28,122)	(16,561)
Total shareholders’ equity	2,420,723	1,456,347
Total liabilities and shareholders’ equity	$ 17,764,277	$ 11,443,515

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 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)	71,431,581	49,014,925
Treasury stock, shares (in shares)	1,837,748	1,514,984

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Interest income
Interest and fees on loans	$ 175,046	$ 110,470	$ 404,457	$ 266,460
Interest on taxable securities	11,354	8,792	29,780	20,320
Interest on nontaxable securities	168	204	426	705
Interest on deposits in other banks and federal funds sold	1,793	1,653	7,655	3,092
Total interest income	188,361	121,119	442,318	290,577
Interest expense
Interest on deposits	29,425	15,630	74,563	30,196
Interest on other borrowings	10,167	6,451	17,940	16,543
Total interest expense	39,592	22,081	92,503	46,739
Net interest income	148,769	99,038	349,815	243,838
Provision for loan losses	5,989	2,095	14,065	13,006
Net interest income after provision for loan losses	142,780	96,943	335,750	230,832
Noninterest income
Service charges on deposit accounts	13,411	12,690	37,225	33,531
Mortgage banking activity	53,041	14,082	86,241	41,771
Other service charges, commissions and fees	1,236	790	2,828	2,236
Net gain (loss) on securities	4	48	139	(38)
Other noninterest income	9,301	2,561	16,567	10,442
Total noninterest income	76,993	30,171	143,000	87,942
Noninterest expense
Salaries and employee benefits	77,633	38,414	154,296	110,163
Occupancy and equipment expense	12,639	8,598	28,677	21,186
Data processing and communications expenses	10,372	8,518	27,151	22,092
Credit resolution-related expenses	1,094	1,248	2,984	2,842
Advertising and marketing expense	1,949	1,453	5,677	3,938
Amortization of intangible assets	5,719	2,676	11,972	5,862
Merger and conversion charges	65,158	276	70,690	19,502
Other noninterest expenses	18,133	11,170	47,926	32,252
Total noninterest expense	192,697	72,353	349,373	217,837
Income before income tax expense	27,076	54,761	129,377	100,937
Income tax expense	5,692	13,317	29,184	23,446
Net income	21,384	41,444	100,193	77,491
Other comprehensive income (loss)
Net unrealized holding gains (losses) arising during period on investment securities available for sale, net of tax expense (benefit) of ($244), ($1,053), $5,549 and ($4,035)	(921)	(3,964)	20,873	(15,181)
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $0, $11, $25 and $19	0	(41)	(94)	(70)
Unrealized gains (losses) on cash flow hedges arising during period, net of tax expense (benefit) of ($15), $0, ($125) and $92	(59)	0	(471)	347
Other comprehensive income (loss)	(980)	(4,005)	20,308	(14,904)
Total comprehensive income	$ 20,404	$ 37,439	$ 120,501	$ 62,587
Basic earnings per common share (in dollars per share)	$ 0.31	$ 0.87	$ 1.83	$ 1.86
Diluted earnings per common share (in dollars per share)	$ 0.31	$ 0.87	$ 1.83	$ 1.85
Weighted average common shares outstanding (in thousands)
Basic (in shares)	69,372	47,515	54,762	41,673
Diluted (in shares)	69,600	47,685	54,883	41,845

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Tax expense (benefit) from unrealized holding gain (loss) on securities arising during period	$ (244)	$ (1,053)	$ 5,549	$ (4,035)
Tax expense (benefit) from reclassification adjustment from AOCI for sale of securities arising during period	0	11	25	19
Tax expense (benefit) from unrealized gain (loss) on cash flow hedges arising during period	$ (15)	$ 0	$ (125)	$ 92

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					(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)		10,124,491
Issuance of common stock for acquisition	547,127	$ 10,124	537,003
Issuance of restricted shares (in shares)		85,855
Issuance of restricted shares	0	$ 86	(86)
Forfeitures of restricted shares (in shares)		(472)
Forfeitures of restricted shares	0
Proceeds from exercise of stock options (in shares)		67,203
Proceeds from exercise of stock options	846	$ 67	779
Share-based compensation	4,652		4,652
Purchase of treasury shares (in shares)						40,123
Purchase of treasury shares	(2,062)					$ (2,062)
Net income	77,491			77,491
Dividends on common shares	(12,680)			(12,680)
Reclassification of stranded income tax effects				392	(392)
Other comprehensive income (loss) during the period	(14,904)				(14,904)
Balance at end of period (in shares) at Sep. 30, 2018		49,011,950				1,514,984
Balance at end of period at Sep. 30, 2018	1,404,977	$ 49,012	1,050,752	338,350	(16,576)	$ (16,561)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting principle	28			28
Balance at beginning of period (in shares) at Jun. 30, 2018		49,011,950				1,493,288
Balance at beginning of period at Jun. 30, 2018	1,371,896	$ 49,012	1,049,283	301,656	(12,571)	$ (15,484)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	1,469		1,469
Purchase of treasury shares (in shares)						21,696
Purchase of treasury shares	(1,077)					$ (1,077)
Net income	41,444			41,444
Dividends on common shares	(4,750)			(4,750)
Other comprehensive income (loss) during the period	(4,005)				(4,005)
Balance at end of period (in shares) at Sep. 30, 2018		49,011,950				1,514,984
Balance at end of period at Sep. 30, 2018	1,404,977	$ 49,012	1,050,752	338,350	(16,576)	$ (16,561)
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 common stock for acquisition (in shares)		22,181,522
Issuance of common stock for acquisition	869,294	$ 22,182	847,112
Issuance of restricted shares (in shares)		147,574
Issuance of restricted shares	915	$ 147	768
Forfeitures of restricted shares (in shares)		(40,423)
Forfeitures of restricted shares	(524)	$ (40)	(484)
Proceeds from exercise of stock options (in shares)		127,983
Proceeds from exercise of stock options	3,587	$ 143	3,444
Share-based compensation	2,365		2,365
Purchase of treasury shares (in shares)						322,764
Purchase of treasury shares	(11,561)					$ (11,561)
Net income	100,193			100,193
Dividends on common shares	(19,925)			(19,925)
Other comprehensive income (loss) during the period	20,308				20,308
Balance at end of period (in shares) at Sep. 30, 2019		71,431,581				1,837,748
Balance at end of period at Sep. 30, 2019	2,420,723	$ 71,447	1,904,789	457,127	15,482	$ (28,122)
Balance at beginning of period (in shares) at Jun. 30, 2019		49,099,332				1,837,748
Balance at beginning of period at Jun. 30, 2019	1,537,121	$ 49,099	1,053,500	446,182	16,462	$ (28,122)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for acquisition (in shares)		22,181,522
Issuance of common stock for acquisition	869,294	$ 22,182	847,112
Issuance of restricted shares (in shares)		30,452
Issuance of restricted shares	0	$ 30	(30)
Proceeds from exercise of stock options (in shares)		120,275
Proceeds from exercise of stock options	3,534	$ 136	3,398
Share-based compensation	809		809
Net income	21,384			21,384
Dividends on common shares	(10,439)			(10,439)
Other comprehensive income (loss) during the period	(980)				(980)
Balance at end of period (in shares) at Sep. 30, 2019		71,431,581				1,837,748
Balance at end of period at Sep. 30, 2019	$ 2,420,723	$ 71,447	$ 1,904,789	$ 457,127	$ 15,482	$ (28,122)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity [Abstract]
Dividends declared per common share (in dollars per share)	$ 0.15	$ 0.10	$ 0.35	$ 0.30

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Operating Activities
Net income	$ 21,384	$ 41,444	$ 100,193	$ 77,491
Adjustments reconciling net income to net cash provided by (used in) operating activities:
Depreciation			9,077	7,359
Net losses on sale or disposal of premises and equipment including write-downs			159	78
Net write-downs on other assets			4,359	0
Provision for loan losses	5,989	2,095	14,065	13,006	$ 16,667
Net losses on sale of other real estate owned including write-downs			158	947
Share-based compensation expense			2,450	5,433
Amortization of intangible assets	5,719	2,676	11,972	5,862
Amortization of operating lease right-of-use assets			7,145	0
Provision for deferred taxes			12,084	1,023
Net amortization of investment securities available for sale			3,069	3,909
Net (gain) loss on securities	(4)	(48)	(139)	38
Accretion of discount on purchased loans			(10,503)	(8,083)
Amortization of premium on purchased loan pools			977	1,473
Accretion on other borrowings			33	98
Accretion on subordinated deferrable interest debentures			1,170	1,001
Originations of mortgage loans held for sale			(2,376,070)	(1,361,509)
Payments received on mortgage loans held for sale			4,438	840
Proceeds from sales of mortgage loans held for sale			1,660,599	1,188,493
Net gains on sale of mortgage loans held for sale			(52,605)	(28,236)
Originations of SBA loans			(22,121)	(18,032)
Proceeds from sales of SBA loans			42,647	27,275
Net gains on sale of SBA loans			(4,220)	(2,246)
Increase in cash surrender value of bank owned life insurance			(1,861)	(1,311)
Gain on bank owned life insurance proceeds			(4,335)	0
Loss on sale of loans			1,954	0
Changes in FDIC loss-share payable, net of cash payments			3,695	1,823
Change attributable to other operating activities			4,307	(10,268)
Net cash used in operating activities			(587,303)	(93,536)
Investing Activities, net of effects of business combinations
Proceeds from maturities of time deposits in other banks			10,313	0
Purchases of securities available for sale			(219,352)	(234,711)
Proceeds from prepayments and maturities of securities available for sale			176,760	112,119
Proceeds from sales of securities available for sale			64,995	68,727
Net (increase) decrease in other investments			(44,936)	12,040
Net increase in loans, excluding purchased loans			(1,571,033)	(437,513)
Payments received on purchased loans			619,024	208,910
Payments received on purchased loan pools			32,516	60,042
Purchases of premises and equipment			(5,924)	(7,335)
Proceeds from sales of premises and equipment			5,330	576
Proceeds from sales of other real estate owned			7,448	7,461
Payments paid to FDIC under loss-share agreements			(3,692)	(1,205)
Proceeds from bank owned life insurance			8,178	0
Proceeds from sales of loans			96,162	0
Net cash and cash equivalents received in acquisitions			244,181	51,495
Net cash used in investing activities			(580,030)	(159,394)
Financing Activities, net of effects of business combinations
Net (decrease) increase in deposits			(33,042)	389,884
Net decrease in securities sold under agreements to repurchase			(24,985)	(16,567)
Proceeds from other borrowings			2,969,000	1,530,000
Repayment of other borrowings			(1,921,267)	(1,338,917)
Proceeds from exercise of stock options			3,587	846
Dividends paid - common stock			(14,237)	(11,655)
Purchase of treasury shares			(11,561)	(2,062)
Net cash provided by financing activities			967,495	551,529
Net (decrease) increase in cash and cash equivalents			(199,838)	298,599
Cash and cash equivalents at beginning of period			679,527	330,658	330,658
Cash and cash equivalents at end of period	$ 479,689	$ 629,257	479,689	629,257	$ 679,527
Cash paid during the period for:
Interest			87,066	45,535
Income taxes			32,096	10,252
Loans (excluding purchased loans) transferred to other real estate owned			503	3,764
Purchased loans transferred to other real estate owned			3,908	2,434
Loans transferred from loans held for sale to loans held for investment			0	10,817
Loans transferred from loans held for investment to loans held for sale			1,554	8,831
Loans provided for the sales of other real estate owned			144	53
Initial recognition of operating lease right-of-use assets			27,286	0
Initial recognition of operating lease liabilities			29,651	0
Right-of-use assets obtained in exchange for new operating lease liabilities			262	0
Assets acquired in business acquisitions			5,186,974	3,059,856
Liabilities assumed in business acquisitions			4,317,661	2,410,453
Issuance of common stock in acquisitions			869,294	547,127
Change in unrealized gain (loss) on securities available for sale, net of tax			20,778	(15,590)
Change in unrealized gain (loss) on cash flow hedge, net of tax			$ (470)	$ 294

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 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 Atlanta, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At September 30, 2019 , the Bank operated 172 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 September 30, 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 September 30, 2019 and December 31, 2018 was $102.5 million and $61.2 million , respectively, and was met by cash on hand and balances at the Federal Reserve Bank of Atlanta which are reported on the Company's consolidated balance sheets in cash and due from banks and federal funds sold and interest-bearing deposits in banks, respectively. 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 Instrument s (“ASU 2016-13”, “the ASU”). ASU 2016-13 significantly changes how entities will measure and report 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 applies to financial assets measured at amortized cost as well as certain off-balance-sheet credit exposures including, but not limited to, loans, receivables, 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 assumptions, models and methods for estimating the allowance for loan and lease losses. Among other requirements, entities must 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 with early adoption 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. The Company previously established a steering committee, including appropriate members of management, to evaluate the impact of the ASU adoption on the Company’s financial position, results of operations and financial statement disclosures. Under the direction of the committee, workstreams were established to execute the Company’s adoption plan. Workstreams including accounting and reporting; credit risk modeling; systems and data; and processes and controls meet regularly with senior management to report on progress and to make key decisions related to the adoption. The Company continues to make progress towards CECL readiness in each of these areas. A key committee decision was the selection and implementation of software from a vendor of choice to estimate expected credit losses per the ASU. Other key decisions and milestones include the identification of financial assets within scope; the preparation of appropriate data for modeling; the establishment of a forecast period to estimate expected credit losses; the determination of a methodology for calculating expected credit losses; and the development of documentation to support the approach and accounting selections. During the third quarter of 2019, the Company implemented the software and conducted a series of CECL modeling measurements using a discounted cash flow approach. As a result of these modeling measurements, the Company is calibrating its model and finalizing input decisions. Results from recent model runs have been consistent with prior projections and the Company’s expectations. The Company expects to continue to run CECL modeling in parallel with its current allowance process. As the Company has progressed on implementation of the ASU, third-party and internal audit reviews have been conducted to assist with readiness. Identified issues have been addressed. In addition, the Company is in the progress of finalizing a third-party validation of its CECL model. The Company continues to evaluate the impact of the ASU on 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 cumulative effect adjustment as well as the ongoing 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.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Business Combinations	NOTE 2 – 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. Fidelity Southern Corporation On July 1, 2019, the Company completed its acquisition of Fidelity Southern Corporation ("Fidelity"), a bank holding company headquartered in Atlanta, Georgia. Upon consummation of the acquisition, Fidelity was merged with and into the Company, with Ameris as the surviving entity in the merger, and Fidelity's wholly owned banking subsidiary, Fidelity Bank, was merged with and into the Bank, with the Bank surviving. The acquisition expanded the Company's existing market presence in Georgia and Florida, as Fidelity Bank had a total of 62 branches at the time of closing, 46 of which were located in Georgia and 16 of which were located in Florida. Under the terms of the merger agreement, Fidelity's shareholders received 0.80 shares of Ameris common stock for each share of Fidelity common stock they previously held. As a result, the Company issued 22,181,522 shares of its common stock at a fair value of $869.3 million to Fidelity's shareholders as merger consideration. The following table presents the assets acquired and liabilities assumed of Fidelity as of July 1, 2019, and their fair value estimates. 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 Company continues its evaluation of the facts and circumstances available as of July 1, 2019, to assign fair values to assets acquired and liabilities assumed, which could result in further adjustments to the fair values presented below. Because final external valuations were not complete as of September 30, 2019, management continues to evaluate fair value adjustments related to loans, premises, intangibles, interest-bearing deposits, other borrowings, subordinated deferrable interest debentures and deferred taxes. (dollars in thousands) As Recorded by Fidelity Initial Fair Value Adjustments As Recorded by Ameris Assets Cash and due from banks $ 26,264 $ — $ 26,264 Federal funds sold and interest-bearing deposits in banks 217,936 — 217,936 Investment securities 299,341 (1,444 ) (a) 297,897 Other investments 7,449 — 7,449 Loans held for sale 328,657 (1,290 ) (b) 327,367 Loans 3,587,412 (79,002 ) (c) 3,508,410 Less allowance for loan losses (31,245 ) 31,245 (d) — Loans, net 3,556,167 (47,757 ) 3,508,410 Other real estate owned 7,605 (427 ) (e) 7,178 Premises and equipment 93,662 11,407 (f) 105,069 Other intangible assets, net 10,670 39,940 (g) 50,610 Cash value of bank owned life insurance 72,328 — 72,328 Deferred income taxes, net 104 (104 ) (h) — Other assets 157,863 998 (i) 158,861 Total assets $ 4,778,046 $ 1,323 $ 4,779,369 Liabilities Deposits: Noninterest-bearing $ 1,301,829 $ — $ 1,301,829 Interest-bearing 2,740,552 942 (j) 2,741,494 Total deposits 4,042,381 942 4,043,323 Securities sold under agreements to repurchase 22,345 — 22,345 Other borrowings 149,367 2,265 (k) 151,632 Subordinated deferrable interest debentures 46,393 (9,675 ) (l) 36,718 Deferred tax liability, net 12,222 (11,401 ) (m) 821 Other liabilities 65,027 538 (n) 65,565 Total liabilities 4,337,735 (17,331 ) 4,320,404 Net identifiable assets acquired over (under) liabilities assumed 440,311 18,654 458,965 Goodwill — 410,348 410,348 Net assets acquired over liabilities assumed $ 440,311 $ 429,002 $ 869,313 Consideration: Ameris Bancorp common shares issued 22,181,522 Price per share of the Company's common stock 39.19 Company common stock issued $ 869,294 Cash exchanged for shares $ 19 Fair value of total consideration transferred $ 869,313 ____________________________________________________________ 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 loans held for sale. (c) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio, net of the reversal of Fidelity's unamortized accounting adjustments from Fidelity's prior acquisitions, loan premiums, loan discounts, deferred loan origination costs and deferred loan origination fees. (d) Adjustment reflects the elimination of Fidelity's allowance for loan losses. (e) Adjustment reflects the fair value adjustment based on the Company's evaluation of the acquired OREO portfolio. (f) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired premises and equipment. (g) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts, net of reversal of Fidelity's remaining intangible assets from its past acquisitions. (h) Adjustment reflects the reclassification of Fidelity's deferred tax asset against the deferred tax liability. (i) Adjustment reflects the fair value adjustment to other assets. (j) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired deposits. (k) Adjustment reflects the fair value adjustment to the other borrowings at the acquisition date, net of reversal of Fidelity's unamortized deferred issuance costs. (l) Adjustment reflects the fair value adjustment to the subordinated deferrable interest debentures at the acquisition date. (m) 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 and reclassification of Fidelity's deferred tax asset against the deferred tax liability. (n) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired other liabilities. Goodwill of $410.3 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the Fidelity 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 $3.51 billion of loans at fair value, net of $79.0 million , or 2.20% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $119.3 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 $ 186,118 Non-accretable difference (25,715 ) Cash flows expected to be collected 160,403 Accretable yield (41,084 ) Total purchased credit-impaired loans acquired $ 119,319 The following table presents the acquired loan data for the Fidelity 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 $ 119,319 $ 186,118 $ 25,715 Acquired receivables not subject to ASC 310-30 $ 3,389,091 $ 4,161,546 $ 30,419 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, and Hamilton's wholly owned banking subsidiary, Hamilton State Bank, was merged with and into the Bank, with the Bank surviving. 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, at the time of closing. 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 shares of its common stock at a fair value of $349.4 million and paid $47.8 million in cash to Hamilton's shareholders 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 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 Company finalized its fair value adjustments during the second quarter of 2019. (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) (5,550 ) (k) 1,293,186 Less allowance for loan losses (11,183 ) 11,183 (c) — — Loans, net 1,303,081 (4,345 ) (5,550 ) 1,293,186 Other real estate owned 847 — — 847 Premises and equipment 27,483 — 1,488 (l) 28,971 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) 3,942 (n) 10,079 Other assets 13,053 — (2,098 ) (o) 10,955 Total assets $ 1,798,537 $ (15,784 ) $ 4,914 $ 1,787,667 Liabilities Deposits: Noninterest-bearing $ 381,039 $ — $ — $ 381,039 Interest-bearing 1,201,324 (1,896 ) (f) 4,783 (p) 1,204,211 Total deposits 1,582,363 (1,896 ) 4,783 1,585,250 Other borrowings 10,687 (66 ) (g) 286 (q) 10,907 Subordinated deferrable interest debenture 3,093 (658 ) (h) (143 ) (r) 2,292 Other liabilities 10,460 2,391 (i) — 12,851 Total liabilities 1,606,603 (229 ) 4,926 1,611,300 Net identifiable assets acquired over (under) liabilities assumed 191,934 (15,555 ) (12 ) 176,367 Goodwill — 220,713 55 220,768 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 $220.8 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 $1.29 billion of loans at fair value, net of $21.1 million , or 1.60% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $15.4 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 (5,062 ) Cash flows expected to be collected 16,161 Accretable yield (794 ) Total purchased credit-impaired loans acquired $ 15,367 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 $ 15,367 $ 21,223 $ 5,062 Acquired receivables not subject to ASC 310-30 $ 1,277,819 $ 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, and Atlantic's wholly owned banking subsidiary, Atlantic Coast Bank, was merged with and into the Bank, with the Bank surviving. 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, at the time of closing. 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 shares of its common stock at a fair value of $147.8 million and paid $21.5 million in cash to Atlantic's shareholders 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 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 Company finalized its fair value adjustments during the second quarter of 2019. (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) (161 ) (l) 10,735 Other intangible assets, net — 5,937 (f) 1,551 (m) 7,488 Cash value of bank owned life insurance 18,182 — — 18,182 Deferred income taxes, net 5,782 709 (g) 1,220 (n) 7,711 Other assets 3,604 (634 ) (h) (11 ) (o) 2,959 Total assets $ 882,287 $ (7,389 ) $ 121 $ 875,019 Liabilities Deposits: Noninterest-bearing $ 69,761 $ — $ — $ 69,761 Interest-bearing 514,935 (554 ) (i) 1,025 (p) 515,406 Total deposits 584,696 (554 ) 1,025 585,167 Other borrowings 204,475 — — 204,475 Other liabilities 8,367 (13 ) (j) (1,922 ) (q) 6,432 Total liabilities 797,538 (567 ) (897 ) 796,074 Net identifiable assets acquired over (under) liabilities assumed 84,749 (6,822 ) 1,018 78,945 Goodwill — 91,360 (1,018 ) 90,342 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 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 additional fair value adjustments on acquired other assets. (p) Adjustment reflects additional fair value adjustments on the acquired deposits. (q) Adjustment reflects additional fair value adjustments on acquired other liabilities. Goodwill of $90.3 million , which is the excess of the purchase price over the fair value of net assets acquired, was recorded in the Atlantic acquisition and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. In the acquisition, the Company purchased $755.7 million of loans at fair value, net of $21.9 million , or 2.82% , estimated discount to the outstanding principal balance. Of the total loans acquired, management identified $10.8 million that were considered to be credit impaired and are accounted for under ASC Topic 310-30. The table below summarizes the total contractually required principal and interest cash payments, management’s estimate of expected total cash payments and fair value of the loans as of the acquisition date for purchased credit impaired loans. Contractually required principal and interest payments have been adjusted for estimated prepayments. (dollars in thousands) Contractually required principal and interest $ 16,077 Non-accretable difference (4,115 ) Cash flows expected to be collected 11,962 Accretable yield (1,199 ) Total purchased credit-impaired loans acquired $ 10,763 The following table presents the acquired loan data for the Atlantic acquisition. (dollars in thousands) Fair Value of Acquired Loans at Acquisition Date Gross Contractual Amounts Receivable at Acquisition Date Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected Acquired receivables subject to ASC 310-30 $ 10,763 $ 16,077 $ 4,115 Acquired receivables not subject to ASC 310-30 $ 744,941 $ 1,041,768 $ — US Premium Finance Holding Company On January 31, 2018, the Company closed on the purchase of the final 70% of the outstanding shares of common stock of US Premium Finance Holding Company, a Florida corporation ("USPF"), completing its acquisition of USPF and making USPF a wholly owned subsidiary of the Company. Through a series of three acquisition transactions that closed on January 18, 2017, January 3, 2018 and January 31, 2018, the Company issued a total of 1,073,158 shares of its common stock at a fair value of $55.9 million and paid $21.4 million in cash to the 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 could 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. The total contingent consideration paid was $1.2 million based on results achieved through the applicable measurement dates. 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 nine months of 2019 . Pro Forma Financial Information The results of operations of Fidelity, Hamilton, Atlantic and USPF subsequent to their acquisition dates are included in the Company’s consolidated statements of income and comprehensive income. The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisitions had occurred on January 1, 2018, unadjusted for potential cost savings. Merger and conversion charges are not included in the pro forma information below. Three Months Ended Nine Months Ended (dollars in thousands, except per share data; shares in thousands) 2019 2018 2019 2018 Net interest income and noninterest income $ 225,762 $ 201,618 $ 618,148 $ 602,620 Net income $ 73,213 $ 54,481 $ 165,603 $ 140,952 Net income available to common shareholders $ 73,213 $ 54,481 $ 165,603 $ 140,952 Income per common share available to common shareholders – basic $ 1.06 $ 0.78 $ 2.38 $ 2.02 Income per common share available to common shareholders – diluted $ 1.05 $ 0.78 $ 2.38 $ 2.02 Average number of shares outstanding, basic 69,372 69,696 69,469 69,628 Average number of shares outstanding, diluted 69,600 69,867 69,590 69,800

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	NOTE 3 – 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 September 30, 2019 U.S. government sponsored agencies $ 22,265 $ 95 $ — $ 22,360 State, county and municipal securities 113,607 2,742 — 116,349 Corporate debt securities 51,740 1,211 (33 ) 52,918 Mortgage-backed securities 1,283,846 18,776 (3,042 ) 1,299,580 Total debt securities $ 1,471,458 $ 22,824 $ (3,075 ) $ 1,491,207 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 September 30, 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 $ 16,799 $ 16,858 Due from one year to five years 74,218 75,228 Due from five to ten years 67,248 69,498 Due after ten years 29,347 30,043 Mortgage-backed securities 1,283,846 1,299,580 $ 1,471,458 $ 1,491,207 Securities with a carrying value of approximately $513.7 million serve as collateral to secure public deposits, securities sold under agreements to repurchase and for other purposes required or permitted by law at September 30, 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 September 30, 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 September 30, 2019 State, county and municipal securities $ 559 $ — $ — $ — $ 559 $ — Corporate debt securities 1,470 (30 ) 2,090 (3 ) 3,560 (33 ) Mortgage-backed securities 345,451 (1,828 ) 81,039 (1,214 ) 426,490 (3,042 ) Total debt securities $ 347,480 $ (1,858 ) $ 83,129 $ (1,217 ) $ 430,609 $ (3,075 ) 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 September 30, 2019 , the Company’s securities portfolio consisted of 568 securities, 136 of which were in an unrealized loss position. The majority of unrealized losses are related to the Company’s mortgage-backed securities, as discussed below. At September 30, 2019 , the Company held 133 mortgage-backed securities that were in an unrealized loss position, all of which were issued by U.S. government-sponsored entities and agencies. Because the decline in fair value is attributable to changes in interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these mortgage-backed securities and it is likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at September 30, 2019 . At September 30, 2019 , the Company held one state, county and municipal security and two corporate debt securities that were in an unrealized loss position. Because the decline in fair value is attributable to changes in interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these securities and it is likely that it will not be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired at September 30, 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 September 30, 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. Furthermore, the Company does not intend to sell these investment securities at an unrealized loss position at September 30, 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 September 30, 2019 , these investments are not considered impaired on an other-than-temporary basis. At September 30, 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 nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Gross gains on sales of securities $ 522 $ 390 Gross losses on sales of securities (464 ) (301 ) Net realized gains on sales of securities available for sale $ 58 $ 89 Sales proceeds $ 64,995 $ 68,727 Total gain on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Net realized gains on sales of securities available for sale $ 58 $ 89 Unrealized holding gains (losses) on equity securities 19 (127 ) Net realized gains on sales of other investments 62 — Total gain (loss) on securities $ 139 $ (38 )

LOANS

LOANS	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
LOANS	NOTE 4 – LOANS The Bank engages in a full complement of lending activities, including real estate-related loans, agriculture-related loans, commercial and financial loans and consumer installment loans within select markets in Georgia, Alabama, Florida and South Carolina. The Bank purchased residential mortgage loan pools during 2015 and 2016 collateralized by properties located outside our Southeast markets, specifically in California, Washington and Illinois. During the third quarter of 2016, the Bank began purchasing from unrelated third parties consumer installment home improvement loans made to borrowers throughout the United States. As of September 30, 2019 and December 31, 2018 , the net carrying value of these consumer installment home improvement loans was approximately $404.7 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 September 30, 2019 and December 31, 2018 , the net carrying value of commercial insurance premium loans was approximately $648.7 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) September 30, December 31, Commercial, financial and agricultural $ 1,781,237 $ 1,316,359 Real estate – construction and development 947,371 671,198 Real estate – commercial and farmland 2,152,528 1,814,529 Real estate – residential 1,866,128 1,403,000 Consumer installment 461,552 455,371 $ 7,208,816 $ 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 $ 5.39 billion and $2.59 billion at September 30, 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) September 30, December 31, Commercial, financial and agricultural $ 385,355 $ 372,686 Real estate – construction and development 521,324 227,900 Real estate – commercial and farmland 2,057,384 1,337,859 Real estate – residential 1,285,096 623,199 Consumer installment 1,139,177 27,188 $ 5,388,336 $ 2,588,832 A rollforward of purchased loans for the nine months ended September 30, 2019 and 2018 is shown below: (dollars in thousands) September 30, September 30, Balance, January 1 $ 2,588,832 $ 861,595 Charge-offs (3,521 ) (1,314 ) Additions due to acquisitions 3,508,410 2,054,440 Accretion 10,503 8,083 Subsequent fair value adjustments recorded to goodwill (4,854 ) — Loans sold (86,773 ) — Transfers to loans held for sale (1,554 ) — Transfers to purchased other real estate owned (3,908 ) (2,434 ) Payments received, net of principal advances (618,799 ) (208,910 ) Ending balance $ 5,388,336 $ 2,711,460 The following is a summary of changes in the accretable discounts of purchased loans during the nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Balance, January 1 $ 40,496 $ 20,192 Additions due to acquisitions 38,116 29,318 Accretion (10,503 ) (8,083 ) Accretable discounts removed due to charge-offs — (16 ) Transfers between non-accretable and accretable discounts, net (2,052 ) 1,569 Ending balance $ 66,057 $ 42,980 Purchased loan pools are defined as groups of residential mortgage loans that were not acquired in bank acquisitions or FDIC-assisted transactions. As of September 30, 2019 , purchased loan pools totaled $229.1 million and consisted of whole-loan residential mortgages on properties outside the Company’s markets, with principal balances totaling $228.0 million and $1.1 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 September 30, 2019 and December 31, 2018 , all loans in purchased loan pools were performing current loans risk-rated grade 3 (Good Credit). At September 30, 2019 and December 31, 2018 , purchased loan pools had no loans on nonaccrual status and had no loans classified as troubled debt restructurings. At September 30, 2019 and December 31, 2018 , the Company had allocated $619,000 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) September 30, December 31, Commercial, financial and agricultural $ 3,103 $ 1,412 Real estate – construction and development 1,357 892 Real estate – commercial and farmland 3,588 4,654 Real estate – residential 13,226 10,465 Consumer installment 465 529 $ 21,739 $ 17,952 The following table presents an analysis of purchased loans accounted for on a nonaccrual basis: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 5,370 $ 1,199 Real estate – construction and development 5,326 6,119 Real estate – commercial and farmland 18,777 5,534 Real estate – residential 48,559 10,769 Consumer installment 730 486 $ 78,762 $ 24,107 The following table presents an analysis of past-due loans, excluding purchased past-due loans as of September 30, 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 September 30, 2019 Commercial, financial and agricultural $ 10,695 $ 2,246 $ 8,278 $ 21,219 $ 1,760,018 $ 1,781,237 $ 5,380 Real estate – construction and development 999 675 900 2,574 944,797 947,371 — Real estate – commercial and farmland 4,101 326 2,813 7,240 2,145,288 2,152,528 — Real estate – residential 12,898 3,235 12,139 28,272 1,837,856 1,866,128 — Consumer installment 2,167 1,215 767 4,149 457,403 461,552 456 Total $ 30,860 $ 7,697 $ 24,897 $ 63,454 $ 7,145,362 $ 7,208,816 $ 5,836 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 September 30, 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 September 30, 2019 Commercial, financial and agricultural $ 758 $ 1,435 $ 3,720 $ 5,913 $ 379,442 $ 385,355 $ — Real estate – construction and development 332 — 5,211 5,543 515,781 521,324 414 Real estate – commercial and farmland 2,416 1,480 13,498 17,394 2,039,990 2,057,384 66 Real estate – residential 24,707 7,092 23,453 55,252 1,229,844 1,285,096 — Consumer installment 2,347 906 203 3,456 1,135,721 1,139,177 9 Total $ 30,560 $ 10,913 $ 46,085 $ 87,558 $ 5,300,778 $ 5,388,336 $ 489 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) September 30, December 31, September 30, Nonaccrual loans $ 21,739 $ 17,952 $ 15,986 Troubled debt restructurings not included above 13,430 9,323 10,943 Total impaired loans $ 35,169 $ 27,275 $ 26,929 Quarter-to-date interest income recognized on impaired loans $ 317 $ 202 $ 201 Year-to-date interest income recognized on impaired loans $ 782 $ 827 $ 625 Quarter-to-date foregone interest income on impaired loans $ 223 $ 217 $ 225 Year-to-date foregone interest income on impaired loans $ 630 $ 853 $ 636 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of September 30, 2019 , December 31, 2018 and September 30, 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 Nine September 30, 2019 Commercial, financial and agricultural $ 4,242 $ 773 $ 2,979 $ 3,752 $ 1,569 $ 3,724 $ 2,645 Real estate – construction and development 2,019 505 921 1,426 113 1,350 1,280 Real estate – commercial and farmland 6,991 593 5,783 6,376 488 6,235 6,610 Real estate – residential 23,476 5,234 17,907 23,141 1,557 21,365 19,650 Consumer installment 496 474 — 474 — 451 471 Total $ 37,224 $ 7,579 $ 27,590 $ 35,169 $ 3,727 $ 33,125 $ 30,656 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 1,902 $ 1,155 $ 513 $ 1,668 $ 4 $ 1,736 $ 1,637 Real estate – construction and development 1,378 613 424 1,037 3 1,229 984 Real estate – commercial and farmland 8,950 867 6,649 7,516 1,591 7,537 7,879 Real estate – residential 16,885 5,144 11,365 16,509 867 14,719 15,029 Consumer installment 561 545 — 545 — 584 534 Total $ 29,676 $ 8,324 $ 18,951 $ 27,275 $ 2,465 $ 25,805 $ 26,063 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 2,216 $ 966 $ 838 $ 1,804 $ 5 $ 1,791 $ 1,629 Real estate – construction and development 1,444 720 701 1,421 46 1,110 971 Real estate – commercial and farmland 8,911 536 7,021 7,557 1,799 8,186 7,969 Real estate – residential 15,964 5,298 10,226 15,524 782 15,726 15,308 Consumer installment 658 623 — 623 — 571 531 Total $ 29,193 $ 8,143 $ 18,786 $ 26,929 $ 2,632 $ 27,384 $ 26,408 The following is a summary of information pertaining to purchased impaired loans: As of and for the Period Ended (dollars in thousands) September 30, December 31, September 30, Nonaccrual loans $ 78,762 $ 24,107 $ 27,764 Troubled debt restructurings not included above 18,295 18,740 20,363 Total impaired loans $ 97,057 $ 42,847 $ 48,127 Quarter-to-date interest income recognized on impaired loans $ 587 $ 918 $ 309 Year-to-date interest income recognized on impaired loans $ 2,148 $ 2,203 $ 1,285 Quarter-to-date foregone interest income on impaired loans $ 1,356 $ 451 $ 506 Year-to-date foregone interest income on impaired loans $ 2,427 $ 1,483 $ 1,032 The following table presents an analysis of information pertaining to purchased impaired loans as of September 30, 2019 , December 31, 2018 and September 30, 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 Nine September 30, 2019 Commercial, financial and agricultural $ 16,132 $ 3,445 $ 1,956 $ 5,401 $ 54 $ 5,401 $ 3,980 Real estate – construction and development 13,256 169 6,035 6,204 262 6,204 6,622 Real estate – commercial and farmland 38,382 14,629 9,977 24,606 555 24,606 18,018 Real estate – residential 63,328 48,469 11,647 60,116 654 60,116 40,808 Consumer installment 3,479 730 — 730 — 730 635 Total $ 134,577 $ 67,442 $ 29,615 $ 97,057 $ 1,525 $ 97,057 $ 70,063 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 5,717 $ 473 $ 757 $ 1,230 $ — $ 1,101 $ 836 Real estate – construction and development 13,714 623 6,511 7,134 476 7,240 5,712 Real estate – commercial and farmland 14,766 1,115 10,581 11,696 684 13,514 12,349 Real estate – residential 24,839 8,185 14,116 22,301 773 23,146 21,433 Consumer installment 526 486 — 486 — 487 229 Total $ 59,562 $ 10,882 $ 31,965 $ 42,847 $ 1,933 $ 45,488 $ 40,559 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 5,499 $ 631 $ 341 $ 972 $ — $ 670 $ 737 Real estate – construction and development 16,066 312 7,033 7,345 255 6,561 5,356 Real estate – commercial and farmland 20,297 3,013 12,319 15,332 872 13,282 12,513 Real estate – residential 27,028 8,393 15,598 23,991 886 22,932 21,217 Consumer installment 537 487 — 487 — 287 165 Total $ 69,427 $ 12,836 $ 35,291 $ 48,127 $ 2,013 $ 43,732 $ 39,988 Credit Quality Indicators The Company uses a nine category risk grading system to assign a risk grade to each loan in the portfolio. The following is a description of the general characteristics of the grades: Grade 1 – Prime Credit – This grade represents loans to the Company’s most creditworthy borrowers or loans that are secured by cash or cash equivalents. Grade 2 – Strong Credit – This grade includes loans that exhibit one or more characteristics better than that of a Good Credit. Generally, the debt service coverage and borrower’s liquidity is materially better than required by the Company’s loan policy. Grade 3 – Good Credit – This grade is assigned to loans to borrowers who exhibit satisfactory credit histories, contain acceptable loan structures and demonstrate ability to repay. Grade 4 – Satisfactory Credit – This grade includes loans which exhibit all the characteristics of a Good Credit, but warrant more than normal level of banker supervision due to (i) circumstances which elevate the risks of performance (such as start-up operations, untested management, heavy leverage and interim losses); (ii) adverse, extraordinary events that have affected, or could affect, the borrower’s cash flow, financial condition, ability to continue operating profitability or refinancing (such as death of principal, fire and divorce); (iii) loans that require more than the normal servicing requirements (such as any type of construction financing, acquisition and development loans, accounts receivable or inventory loans and floor plan loans); (iv) existing technical exceptions which raise some doubts about the Bank’s perfection in its collateral position or the continued financial capacity of the borrower; or (v) improvements in formerly criticized borrowers, which may warrant banker supervision. Grade 5 – Fair Credit – This grade is assigned to loans that are currently performing and supported by adequate financial information that reflects repayment capacity but exhibits a loan-to-value ratio greater than 110% , based on a documented collateral valuation. Grade 6 – Other Assets Especially Mentioned – This grade includes loans that exhibit potential weaknesses that deserve management’s close attention. If left uncorrected, these weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date. Grade 7 – Substandard – This grade represents loans which are inadequately protected by the current credit worthiness and paying capacity of the borrower or of the collateral pledged, if any. These assets exhibit a well-defined weakness or are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. These weaknesses may be characterized by past due performance, operating losses or questionable collateral values. Grade 8 – Doubtful – This grade includes loans which exhibit all of the characteristics of a substandard loan with the added provision that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable or improbable. Grade 9 – Loss – This grade is assigned to loans which are considered uncollectible and of such little value that their continuance as active assets of the Bank is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing it off. The following table presents the loan portfolio, excluding purchased loans, by risk grade as of September 30, 2019 and December 31, 2018 (in thousands): Risk Commercial, Real Estate - Real Estate - Real Estate - Consumer Total September 30, 2019 1 $ 520,635 $ — $ 211 $ 29 $ 12,183 $ 533,058 2 672,622 17,908 27,429 30,552 — 748,511 3 200,075 110,267 1,150,753 1,710,512 25,137 3,196,744 4 360,834 780,296 843,062 96,029 423,560 2,503,781 5 19,919 28,696 79,753 6,789 22 135,179 6 1,997 7,531 27,562 3,378 103 40,571 7 5,141 2,673 23,758 18,839 545 50,956 8 14 — — — — 14 9 — — — — 2 2 Total $ 1,781,237 $ 947,371 $ 2,152,528 $ 1,866,128 $ 461,552 $ 7,208,816 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 September 30, 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 September 30, 2019 1 $ 77,581 $ — $ — $ — $ 2,642 $ 80,223 2 18,645 — 9,550 63,722 16,190 108,107 3 56,256 25,070 454,344 1,027,427 1,097,603 2,660,700 4 171,329 466,461 1,455,604 129,058 19,787 2,242,239 5 32,569 9,184 60,071 15,372 49 117,245 6 8,878 13,914 43,747 6,999 126 73,664 7 20,097 6,695 34,068 42,518 2,780 106,158 8 — — — — — — 9 — — — — — — Total $ 385,355 $ 521,324 $ 2,057,384 $ 1,285,096 $ 1,139,177 $ 5,388,336 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 nine months of 2019 and 2018 totaling $168.6 million and $64.0 million , respectively, under such parameters. As of September 30, 2019 and December 31, 2018 , the Company had a balance of $15.1 million and $11.0 million , respectively, in troubled debt restructurings, excluding purchased loans. The Company has recorded $883,000 and $890,000 in previous charge-offs on such loans at September 30, 2019 and December 31, 2018 , respectively. The Company’s balance in the allowance for loan losses allocated to such troubled debt restructurings was $1.6 million and $820,000 at September 30, 2019 and December 31, 2018 , respectively. At September 30, 2019 , the Company did not have any commitments to lend additional funds to debtors whose terms have been modified in troubled restructurings. During the nine months ended September 30, 2019 and 2018 , the Company modified loans as troubled debt restructurings, excluding purchased loans, with principal balances of $5.0 million and $2.3 million , respectively, and these modifications did not have a material impact on the Company’s allowance for loan loss. The following table presents the loans by class modified as troubled debt restructurings, excluding purchased loans, which occurred during the nine months ended September 30, 2019 and 2018 : September 30, 2019 September 30, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 3 $ 550 10 $ 302 Real estate – construction and development — — 1 3 Real estate – commercial and farmland 2 224 1 303 Real estate – residential 21 4,183 12 1,617 Consumer installment 7 26 6 36 Total 33 $ 4,983 30 $ 2,261 Troubled debt restructurings, excluding purchased loans, with an outstanding balance of $843,000 and $1.7 million defaulted during the nine months ended September 30, 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 nine months ended September 30, 2019 and 2018 : September 30, 2019 September 30, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 3 4 $ 10 Real estate – construction and development — — — — Real estate – commercial and farmland 3 341 2 548 Real estate – residential 4 481 17 1,155 Consumer installment 5 18 6 23 Total 13 $ 843 29 $ 1,736 The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and nonaccrual at September 30, 2019 and December 31, 2018 : September 30, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # B

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	9 Months Ended
	Sep. 30, 2019
Real Estate Owned, Disclosure of Detailed Components [Abstract]
OTHER REAL ESTATE OWNED	NOTE 5 – OTHER REAL ESTATE OWNED The following is a summary of the activity in OREO during the nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 7,218 $ 8,464 Loans transferred to other real estate owned 503 3,764 Net gains (losses) on sale and write-downs recorded in statement of income (434 ) (470 ) Sales proceeds (2,362 ) (2,321 ) Other — (62 ) Ending balance $ 4,925 $ 9,375 The following is a summary of the activity in purchased OREO during the nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 9,535 $ 9,011 Loans transferred to other real estate owned 3,908 2,434 Acquired in acquisitions 7,178 1,888 Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements (24 ) — Net gains (losses) on sale and write-downs recorded in statement of income 276 (477 ) Sales proceeds (5,086 ) (5,140 ) Other (2 ) (24 ) Ending balance $ 15,785 $ 7,692

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	NOTE 6 – 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 September 30, 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 September 30, 2019 and December 31, 2018 . (dollars in thousands) September 30, December 31, 2018 Securities sold under agreements to repurchase $ 17,744 $ 20,384 At September 30, 2019 the investment securities underlying these agreements were comprised of state, county and municipal securities and mortgage-backed securities. At December 31, 2018 , the investment securities underlying these agreements were comprised of mortgage-backed securities.

OTHER BORROWINGS

OTHER BORROWINGS	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
OTHER BORROWINGS	NOTE 7 – OTHER BORROWINGS Other borrowings consist of the following: (dollars in thousands) September 30, December 31, FHLB borrowings: Convertible Flipper Advance due May 22, 2019; fixed interest rate of 4.68% $ — $ 1,514 Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% — 500 Fixed Rate Advance due October 11, 2019; fixed interest rate of 2.14% 100,000 — Fixed Rate Advance due October 15, 2019; fixed interest rate of 2.14% 50,000 — Fixed Rate Advance due October 17, 2019; fixed interest rate of 2.23% 50,000 — Fixed Rate Advance due October 21, 2019; fixed interest rate of 2.10% 100,000 — Fixed Rate Advance due October 21, 2019; fixed interest rate of 2.10% 100,000 — Fixed Rate Advance due October 24, 2019; fixed interest rate of 2.08% 50,000 — Fixed Rate Advance due October 28, 2019; fixed interest rate of 2.02% 75,000 — Fixed Rate Advance due October 30, 2019; fixed interest rate of 2.01% 200,000 — Fixed Rate Advance due November 18, 2019; fixed interest rate of 2.11% 75,000 — Fixed Rate Advance due November 19, 2019; fixed interest rate of 2.13% 75,000 — Fixed Rate Advance due December 16, 2019; fixed interest rate of 2.05% 150,000 — Fixed Rate Advance due December 23, 2019; fixed interest rate of 2.04% 100,000 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,425 1,434 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 987 993 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,749 1,858 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $976 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% 74,024 73,926 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,596 and $0, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.630% 76,596 — Other debt: Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25% — 20 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,391 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% (5.63% at September 30, 2019) 70,000 70,000 Total $ 1,351,172 $ 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 September 30, 2019 , $1.72 billion was available for borrowing on lines with the FHLB. At September 30, 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 September 30, 2019 , there was $30.0 million available for borrowing under the revolving credit arrangement. As of September 30, 2019 , the Bank maintained credit arrangements with various financial institutions to purchase federal funds up to $157.0 million . The Bank also participates in the Federal Reserve discount window borrowings program. At September 30, 2019 , the Company had $1.84 billion of loans pledged at the Federal Reserve discount window and had $1.24 billion available for borrowing.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2019
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 8 – SHAREHOLDERS’ EQUITY Common Stock Repurchase Program On September 19, 2019, 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 through October 31, 2020, will be made, if at all, 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 repurchase of any specific number of shares. It replaces the Company's prior share repurchase program which was set to expire in October 2019 and under which the Company repurchased $10.6 million of its outstanding common stock in the past year. As of September 30, 2019, no shares of the Company's common stock had been repurchased under the new program. Fidelity Acquisition On July 1, 2019, the Company issued 22,181,522 shares of its common stock to the shareholders of Fidelity. Such shares had a value of $39.19 per share at the time of issuance, resulting in an increase in shareholders’ equity of $869.3 million . For additional information regarding the Fidelity acquisition, see Note 2 . Hamilton Acquisition On June 29, 2018, the Company issued 6,548,385 shares of its common stock to the shareholders of Hamilton. Such shares had a value of $53.35 per share at the time of issuance, resulting in an increase in shareholders’ equity of $349.4 million . For additional information regarding the Hamilton acquisition, see Note 2 . Atlantic Acquisition On May 25, 2018, the Company issued 2,631,520 shares of its common stock to the shareholders of Atlantic. Such shares had a value of $56.15 per share at the time of issuance, resulting in an increase in shareholders’ equity of $147.8 million . For additional information regarding the Atlantic acquisition, see Note 2 . USPF Acquisition On January 18, 2017, in exchange for 4.99% of the outstanding shares of common stock of USPF, the Company issued 128,572 unregistered shares of its common stock to a selling shareholder of USPF. A registration statement was filed with the Securities and Exchange Commission (the “SEC”) 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 could 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. The total contingent consideration paid was $1.2 million based on results achieved through the applicable measurement dates. On February 16, 2018, a registration statement was filed with the SEC to register the resale or other disposition of the combined 944,586 shares issued on January 3, 2018 and January 31, 2018. For additional information regarding the USPF acquisition, see Note 2 .

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	NOTE 9 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on investment securities available for sale and an interest rate swap derivative designated as a cash flow hedge. The reclassification of gains included in net income is recorded in gain on securities in the consolidated statement of income and comprehensive income. The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of September 30, 2019 and 2018 : (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, January 1, 2019 $ 351 $ (5,177 ) $ (4,826 ) Reclassification for gains included in net income, net of tax — (94 ) (94 ) Current year changes, net of tax (505 ) 20,907 20,402 Balance, September 30, 2019 $ (154 ) $ 15,636 $ 15,482 (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2017 $ 292 $ (1,572 ) $ (1,280 ) Reclassification to retained earnings due to change in federal corporate tax rate (53 ) (339 ) (392 ) Adjusted balance, January 1, 2018 239 (1,911 ) (1,672 ) Reclassification for gains included in net income, net of tax — (70 ) (70 ) Current year changes, net of tax 347 (15,181 ) (14,834 ) Balance, September 30, 2018 $ 586 $ (17,162 ) $ (16,576 )

WEIGHTED AVERAGE SHARES OUTSTAN

WEIGHTED AVERAGE SHARES OUTSTANDING	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
WEIGHTED AVERAGE SHARES OUTSTANDING	NOTE 10 – WEIGHTED AVERAGE SHARES OUTSTANDING Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended Nine Months Ended (share data in thousands) 2019 2018 2019 2018 Average common shares outstanding 69,372 47,515 54,762 41,673 Common share equivalents: Stock options 145 14 46 14 Nonvested restricted share grants 83 156 75 158 Average common shares outstanding, assuming dilution 69,600 47,685 54,883 41,845 For the three and nine -month periods ended September 30, 2019 and 2018 , there were no potential common shares with strike prices that would cause them to be anti-dilutive.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	NOTE 11 – 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 September 30, 2019 , the Company had no leases classified as finance leases. Operating lease cost was $3.3 million and $6.7 million for the three and nine months ended September 30, 2019 , respectively. For the nine months ended September 30, 2019 , the Company had no sublease income offsetting operating lease cost. Variable rent expense and short-term lease expense were not material for the nine months ended September 30, 2019 . The following table presents the impact of leases on the Company's consolidated balance sheet at September 30, 2019 : (dollars in thousands) Location September 30, 2019 Operating lease right-of-use assets Other assets $ 39,611 Operating lease liabilities Other liabilities 42,050 Future maturities of the Company's operating lease liabilities are summarized as follows: (dollars in thousands) Twelve Months Ended September 30, Lease Liability 2020 $ 11,497 2021 10,133 2022 7,155 2023 5,748 2024 3,304 After September 30, 2024 7,276 Total lease payments $ 45,113 Less: Interest (3,063 ) Present value of lease liabilities $ 42,050 Supplemental lease information (dollars in thousands) September 30, 2019 Weighted-average remaining lease term (years) 5.1 Weighted-average discount rate 2.57 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (cash payments) $ 6,628 Operating cash flows from operating leases (lease liability reduction) $ 6,610 Operating lease right-of-use assets obtained in exchange for leases entered into during the period, net of business combinations $ 3,370

FAIR VALUE MEASURES

FAIR VALUE MEASURES	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURES	NOTE 12 – 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 under the fair value option are comprised of the following: (dollars in thousands) September 30, December 31, Mortgage loans held for sale $ 1,183,417 $ 107,428 SBA loans held for sale 4,134 3,870 Total loans held for sale $ 1,187,551 $ 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. A net gain of $23.0 million and a net loss of $1.4 million resulting from fair value changes of these mortgage loans were recorded in income during the nine months ended September 30, 2019 and 2018 , respectively. Net gains of $2.1 million and $848,000 resulting from changes in the fair value of the related derivative financial instruments used to hedge exposure to the market-related risks associated with these mortgage loans were recorded in income during the nine months ended September 30, 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 September 30, 2019 and December 31, 2018 : (dollars in thousands) September 30, December 31, Aggregate fair value of mortgage loans held for sale $ 1,183,417 $ 107,428 Aggregate unpaid principal balance of mortgage loans held for sale 1,148,283 103,319 Past-due loans of 90 days or more — — Nonaccrual loans — — The following table summarizes the difference between the fair value and the principal balance for SBA loans held for sale measured at fair value as of September 30, 2019 and December 31, 2018 : (dollars in thousands) September 30, December 31, Aggregate fair value of SBA loans held for sale $ 4,134 $ 3,870 Aggregate unpaid principal balance of SBA loans held for sale 3,755 3,581 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 September 30, 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 September 30, 2019 and December 31, 2018 : Recurring Basis Fair Value Measurements September 30, 2019 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government sponsored agencies $ 22,360 $ — $ 22,360 $ — State, county and municipal securities 116,349 — 116,349 — Corporate debt securities 52,918 — 51,418 1,500 Mortgage-backed securities 1,299,580 — 1,299,580 — Loans held for sale 1,187,551 — 1,187,551 — Mortgage banking derivative instruments 15,935 — 15,935 — Total recurring assets at fair value $ 2,694,693 $ — $ 2,693,193 $ 1,500 Financial liabilities: Derivative financial instruments $ 237 $ — $ 237 $ — Mortgage banking derivative instruments 1,195 — 1,195 — Total recurring liabilities at fair value $ 1,432 $ — $ 1,432 $ — 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 September 30, 2019 and December 31, 2018 : Nonrecurring Basis Fair Value Measurements (dollars in thousands) Fair Value Level 1 Level 2 Level 3 September 30, 2019 Impaired loans carried at fair value $ 34,487 $ — $ — $ 34,487 Other real estate owned 196 — — 196 Purchased other real estate owned 15,784 — — 15,784 Total nonrecurring assets at fair value $ 50,467 $ — $ — $ 50,467 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 nine months ended September 30, 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 September 30, 2019 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 20% - 92% 28% Other real estate owned $ 408 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 42% 33% Purchased other real estate owned $ 9,535 Third-party appraisals Collateral discounts and estimated 8% - 91% 28% 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 September 30, 2019 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 193,976 $ 193,976 $ — $ — $ 193,976 Federal funds sold and interest-bearing deposits in banks 285,713 285,713 — — 285,713 Time deposits in other banks 499 — 499 — 499 Loans, net 12,756,267 — — 12,759,699 12,759,699 Accrued interest receivable 50,077 — 6,012 44,065 50,077 Financial liabilities: Deposits $ 13,659,594 $ — $ 13,658,398 $ — $ 13,658,398 Securities sold under agreements to repurchase 17,744 17,744 — — 17,744 Other borrowings 1,351,172 — 1,352,726 — 1,352,726 Subordinated deferrable interest debentures 127,075 — 124,130 — 124,130 FDIC loss-share payable 19,490 — — 19,489 19,489 Accrued interest payable 11,107 — 11,107 — 11,107 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	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES Loan Commitments The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. They involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the Company’s balance sheets. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. A summary of the Company’s commitments is as follows: (dollars in thousands) September 30, December 31, Commitments to extend credit $ 2,403,565 $ 1,671,419 Unused home equity lines of credit 267,503 112,310 Financial standby letters of credit 30,308 24,596 Mortgage interest rate lock commitments 603,518 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 September 30, 2019 , $82.4 million in letters 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	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 14 – 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 and nine months ended September 30, 2019 and 2018 : Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 141,630 $ 27,141 $ 5,786 $ 4,366 $ 9,438 $ 188,361 Interest expense 17,368 14,132 2,617 1,793 3,682 39,592 Net interest income 124,262 13,009 3,169 2,573 5,756 148,769 Provision for loan losses 3,549 1,490 — (15 ) 965 5,989 Noninterest income 21,173 52,493 560 2,766 1 76,993 Noninterest expense Salaries and employee benefits 39,794 34,144 286 1,985 1,424 77,633 Equipment and occupancy expenses 10,750 1,686 2 66 135 12,639 Data processing and telecommunications expenses 9,551 660 41 22 98 10,372 Other expenses 87,059 3,484 27 503 980 92,053 Total noninterest expense 147,154 39,974 356 2,576 2,637 192,697 Income before income tax expense (5,268 ) 24,038 3,373 2,778 2,155 27,076 Income tax expense (1,269 ) 5,048 708 584 621 5,692 Net income $ (3,999 ) $ 18,990 $ 2,665 $ 2,194 $ 1,534 $ 21,384 Total assets $ 13,031,554 $ 3,156,895 $ 564,297 $ 262,719 $ 748,812 $ 17,764,277 Goodwill 846,990 — — — 64,498 911,488 Other intangible assets, net 78,728 — — — 18,600 97,328 Three Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 97,282 $ 9,347 $ 4,035 $ 2,090 $ 8,365 $ 121,119 Interest expense 13,241 3,803 1,566 631 2,840 22,081 Net interest income 84,041 5,544 2,469 1,459 5,525 99,038 Provision for loan losses 1,229 122 — 41 703 2,095 Noninterest income 16,524 12,097 503 1,045 2 30,171 Noninterest expense Salaries and employee benefits 26,120 10,061 136 650 1,447 38,414 Equipment and occupancy expenses 7,871 618 2 58 49 8,598 Data processing and telecommunications expenses 7,589 347 30 1 551 8,518 Other expenses 13,461 1,828 69 242 1,223 16,823 Total noninterest expense 55,041 12,854 237 951 3,270 72,353 Income before income tax expense 44,295 4,665 2,735 1,512 1,554 54,761 Income tax expense 11,156 943 574 317 327 13,317 Net income $ 33,139 $ 3,722 $ 2,161 $ 1,195 $ 1,227 $ 41,444 Total assets $ 9,616,931 $ 789,402 $ 297,979 $ 134,172 $ 590,510 $ 11,428,994 Goodwill 440,147 — — — 65,457 505,604 Other intangible assets, net 33,125 — — — 21,604 54,729 Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 338,396 $ 53,286 $ 16,140 $ 8,827 $ 25,669 $ 442,318 Interest expense 44,340 26,957 7,294 3,986 9,926 92,503 Net interest income 294,056 26,329 8,846 4,841 15,743 349,815 Provision for loan losses 7,913 2,235 — 394 3,523 14,065 Noninterest income 50,373 84,853 1,389 6,379 6 143,000 Noninterest expense Salaries and employee benefits 91,954 54,237 609 3,447 4,049 154,296 Equipment and occupancy expenses 25,065 3,122 4 190 296 28,677 Data processing and telecommunications expenses 24,778 1,384 109 27 853 27,151 Other expenses 126,743 7,983 170 1,249 3,104 139,249 Total noninterest expense 268,540 66,726 892 4,913 8,302 349,373 Income before income tax expense 67,976 42,221 9,343 5,913 3,924 129,377 Income tax expense 16,197 8,831 1,962 1,242 952 29,184 Net income $ 51,779 $ 33,390 $ 7,381 $ 4,671 $ 2,972 $ 100,193 Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 226,576 $ 24,142 $ 10,428 $ 5,428 $ 24,003 $ 290,577 Interest expense 25,417 8,555 3,778 1,725 7,264 46,739 Net interest income 201,159 15,587 6,650 3,703 16,739 243,838 Provision for loan losses 2,883 585 — 1,025 8,513 13,006 Noninterest income 42,910 37,571 1,635 3,764 2,062 87,942 Noninterest expense Salaries and employee benefits 74,834 28,667 402 2,010 4,250 110,163 Equipment and occupancy expenses 19,032 1,756 2 171 225 21,186 Data processing and telecommunications expenses 19,504 1,119 93 19 1,357 22,092 Other expenses 54,478 5,337 176 884 3,521 64,396 Total noninterest expense 167,848 36,879 673 3,084 9,353 217,837 Income before income tax expense 73,338 15,694 7,612 3,358 935 100,937 Income tax expense (benefit) 18,114 3,262 1,598 705 (233 ) 23,446 Net income $ 55,224 $ 12,432 $ 6,014 $ 2,653 $ 1,168 $ 77,491

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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 Atlanta, Georgia. Ameris conducts substantially all of its operations through its wholly owned banking subsidiary, Ameris Bank (the “Bank”). At September 30, 2019 , the Bank operated 172 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 September 30, 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
Reclassifications	Reclassifications
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 Instrument s (“ASU 2016-13”, “the ASU”). ASU 2016-13 significantly changes how entities will measure and report 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 applies to financial assets measured at amortized cost as well as certain off-balance-sheet credit exposures including, but not limited to, loans, receivables, 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 assumptions, models and methods for estimating the allowance for loan and lease losses. Among other requirements, entities must 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 with early adoption 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. The Company previously established a steering committee, including appropriate members of management, to evaluate the impact of the ASU adoption on the Company’s financial position, results of operations and financial statement disclosures. Under the direction of the committee, workstreams were established to execute the Company’s adoption plan. Workstreams including accounting and reporting; credit risk modeling; systems and data; and processes and controls meet regularly with senior management to report on progress and to make key decisions related to the adoption. The Company continues to make progress towards CECL readiness in each of these areas. A key committee decision was the selection and implementation of software from a vendor of choice to estimate expected credit losses per the ASU. Other key decisions and milestones include the identification of financial assets within scope; the preparation of appropriate data for modeling; the establishment of a forecast period to estimate expected credit losses; the determination of a methodology for calculating expected credit losses; and the development of documentation to support the approach and accounting selections. During the third quarter of 2019, the Company implemented the software and conducted a series of CECL modeling measurements using a discounted cash flow approach. As a result of these modeling measurements, the Company is calibrating its model and finalizing input decisions. Results from recent model runs have been consistent with prior projections and the Company’s expectations. The Company expects to continue to run CECL modeling in parallel with its current allowance process. As the Company has progressed on implementation of the ASU, third-party and internal audit reviews have been conducted to assist with readiness. Identified issues have been addressed. In addition, the Company is in the progress of finalizing a third-party validation of its CECL model. The Company continues to evaluate the impact of the ASU on 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 cumulative effect adjustment as well as the ongoing 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.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table presents the assets acquired and liabilities assumed of USPF as of January 31, 2018 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. 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 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 Company finalized its fair value adjustments during the second quarter of 2019. (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) (5,550 ) (k) 1,293,186 Less allowance for loan losses (11,183 ) 11,183 (c) — — Loans, net 1,303,081 (4,345 ) (5,550 ) 1,293,186 Other real estate owned 847 — — 847 Premises and equipment 27,483 — 1,488 (l) 28,971 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) 3,942 (n) 10,079 Other assets 13,053 — (2,098 ) (o) 10,955 Total assets $ 1,798,537 $ (15,784 ) $ 4,914 $ 1,787,667 Liabilities Deposits: Noninterest-bearing $ 381,039 $ — $ — $ 381,039 Interest-bearing 1,201,324 (1,896 ) (f) 4,783 (p) 1,204,211 Total deposits 1,582,363 (1,896 ) 4,783 1,585,250 Other borrowings 10,687 (66 ) (g) 286 (q) 10,907 Subordinated deferrable interest debenture 3,093 (658 ) (h) (143 ) (r) 2,292 Other liabilities 10,460 2,391 (i) — 12,851 Total liabilities 1,606,603 (229 ) 4,926 1,611,300 Net identifiable assets acquired over (under) liabilities assumed 191,934 (15,555 ) (12 ) 176,367 Goodwill — 220,713 55 220,768 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 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 Company finalized its fair value adjustments during the second quarter of 2019. (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) (161 ) (l) 10,735 Other intangible assets, net — 5,937 (f) 1,551 (m) 7,488 Cash value of bank owned life insurance 18,182 — — 18,182 Deferred income taxes, net 5,782 709 (g) 1,220 (n) 7,711 Other assets 3,604 (634 ) (h) (11 ) (o) 2,959 Total assets $ 882,287 $ (7,389 ) $ 121 $ 875,019 Liabilities Deposits: Noninterest-bearing $ 69,761 $ — $ — $ 69,761 Interest-bearing 514,935 (554 ) (i) 1,025 (p) 515,406 Total deposits 584,696 (554 ) 1,025 585,167 Other borrowings 204,475 — — 204,475 Other liabilities 8,367 (13 ) (j) (1,922 ) (q) 6,432 Total liabilities 797,538 (567 ) (897 ) 796,074 Net identifiable assets acquired over (under) liabilities assumed 84,749 (6,822 ) 1,018 78,945 Goodwill — 91,360 (1,018 ) 90,342 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 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 additional fair value adjustments on acquired other assets. (p) Adjustment reflects additional fair value adjustments on the acquired deposits. (q) Adjustment reflects additional fair value adjustments on acquired other liabilities. The following table presents the assets acquired and liabilities assumed of Fidelity as of July 1, 2019, and their fair value estimates. 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 Company continues its evaluation of the facts and circumstances available as of July 1, 2019, to assign fair values to assets acquired and liabilities assumed, which could result in further adjustments to the fair values presented below. Because final external valuations were not complete as of September 30, 2019, management continues to evaluate fair value adjustments related to loans, premises, intangibles, interest-bearing deposits, other borrowings, subordinated deferrable interest debentures and deferred taxes. (dollars in thousands) As Recorded by Fidelity Initial Fair Value Adjustments As Recorded by Ameris Assets Cash and due from banks $ 26,264 $ — $ 26,264 Federal funds sold and interest-bearing deposits in banks 217,936 — 217,936 Investment securities 299,341 (1,444 ) (a) 297,897 Other investments 7,449 — 7,449 Loans held for sale 328,657 (1,290 ) (b) 327,367 Loans 3,587,412 (79,002 ) (c) 3,508,410 Less allowance for loan losses (31,245 ) 31,245 (d) — Loans, net 3,556,167 (47,757 ) 3,508,410 Other real estate owned 7,605 (427 ) (e) 7,178 Premises and equipment 93,662 11,407 (f) 105,069 Other intangible assets, net 10,670 39,940 (g) 50,610 Cash value of bank owned life insurance 72,328 — 72,328 Deferred income taxes, net 104 (104 ) (h) — Other assets 157,863 998 (i) 158,861 Total assets $ 4,778,046 $ 1,323 $ 4,779,369 Liabilities Deposits: Noninterest-bearing $ 1,301,829 $ — $ 1,301,829 Interest-bearing 2,740,552 942 (j) 2,741,494 Total deposits 4,042,381 942 4,043,323 Securities sold under agreements to repurchase 22,345 — 22,345 Other borrowings 149,367 2,265 (k) 151,632 Subordinated deferrable interest debentures 46,393 (9,675 ) (l) 36,718 Deferred tax liability, net 12,222 (11,401 ) (m) 821 Other liabilities 65,027 538 (n) 65,565 Total liabilities 4,337,735 (17,331 ) 4,320,404 Net identifiable assets acquired over (under) liabilities assumed 440,311 18,654 458,965 Goodwill — 410,348 410,348 Net assets acquired over liabilities assumed $ 440,311 $ 429,002 $ 869,313 Consideration: Ameris Bancorp common shares issued 22,181,522 Price per share of the Company's common stock 39.19 Company common stock issued $ 869,294 Cash exchanged for shares $ 19 Fair value of total consideration transferred $ 869,313 ____________________________________________________________ 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 loans held for sale. (c) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired loan portfolio, net of the reversal of Fidelity's unamortized accounting adjustments from Fidelity's prior acquisitions, loan premiums, loan discounts, deferred loan origination costs and deferred loan origination fees. (d) Adjustment reflects the elimination of Fidelity's allowance for loan losses. (e) Adjustment reflects the fair value adjustment based on the Company's evaluation of the acquired OREO portfolio. (f) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired premises and equipment. (g) Adjustment reflects the recording of core deposit intangible on the acquired core deposit accounts, net of reversal of Fidelity's remaining intangible assets from its past acquisitions. (h) Adjustment reflects the reclassification of Fidelity's deferred tax asset against the deferred tax liability. (i) Adjustment reflects the fair value adjustment to other assets. (j) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired deposits. (k) Adjustment reflects the fair value adjustment to the other borrowings at the acquisition date, net of reversal of Fidelity's unamortized deferred issuance costs. (l) Adjustment reflects the fair value adjustment to the subordinated deferrable interest debentures at the acquisition date. (m) 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 and reclassification of Fidelity's deferred tax asset against the deferred tax liability. (n) Adjustment reflects the fair value adjustments based on the Company's evaluation of the acquired other liabilities.
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 (dollars in thousands) Contractually required principal and interest $ 186,118 Non-accretable difference (25,715 ) Cash flows expected to be collected 160,403 Accretable yield (41,084 ) Total purchased credit-impaired loans acquired $ 119,319 (dollars in thousands) Contractually required principal and interest $ 21,223 Non-accretable difference (5,062 ) Cash flows expected to be collected 16,161 Accretable yield (794 ) Total purchased credit-impaired loans acquired $ 15,367
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 $ 15,367 $ 21,223 $ 5,062 Acquired receivables not subject to ASC 310-30 $ 1,277,819 $ 1,441,534 $ — The following table presents the acquired loan data for the Fidelity 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 $ 119,319 $ 186,118 $ 25,715 Acquired receivables not subject to ASC 310-30 $ 3,389,091 $ 4,161,546 $ 30,419
Business Acquisition, Pro Forma Information	The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisitions had occurred on January 1, 2018, unadjusted for potential cost savings. Merger and conversion charges are not included in the pro forma information below. Three Months Ended Nine Months Ended (dollars in thousands, except per share data; shares in thousands) 2019 2018 2019 2018 Net interest income and noninterest income $ 225,762 $ 201,618 $ 618,148 $ 602,620 Net income $ 73,213 $ 54,481 $ 165,603 $ 140,952 Net income available to common shareholders $ 73,213 $ 54,481 $ 165,603 $ 140,952 Income per common share available to common shareholders – basic $ 1.06 $ 0.78 $ 2.38 $ 2.02 Income per common share available to common shareholders – diluted $ 1.05 $ 0.78 $ 2.38 $ 2.02 Average number of shares outstanding, basic 69,372 69,696 69,469 69,628 Average number of shares outstanding, diluted 69,600 69,867 69,590 69,800

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2019 U.S. government sponsored agencies $ 22,265 $ 95 $ — $ 22,360 State, county and municipal securities 113,607 2,742 — 116,349 Corporate debt securities 51,740 1,211 (33 ) 52,918 Mortgage-backed securities 1,283,846 18,776 (3,042 ) 1,299,580 Total debt securities $ 1,471,458 $ 22,824 $ (3,075 ) $ 1,491,207 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 September 30, 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 $ 16,799 $ 16,858 Due from one year to five years 74,218 75,228 Due from five to ten years 67,248 69,498 Due after ten years 29,347 30,043 Mortgage-backed securities 1,283,846 1,299,580 $ 1,471,458 $ 1,491,207
Schedule of Gross Unrealized Losses and Fair Value of Securities	The following table details the gross unrealized losses and estimated fair value of securities aggregated by category and duration of continuous unrealized loss position at September 30, 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 September 30, 2019 State, county and municipal securities $ 559 $ — $ — $ — $ 559 $ — Corporate debt securities 1,470 (30 ) 2,090 (3 ) 3,560 (33 ) Mortgage-backed securities 345,451 (1,828 ) 81,039 (1,214 ) 426,490 (3,042 ) Total debt securities $ 347,480 $ (1,858 ) $ 83,129 $ (1,217 ) $ 430,609 $ (3,075 ) 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 nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Gross gains on sales of securities $ 522 $ 390 Gross losses on sales of securities (464 ) (301 ) Net realized gains on sales of securities available for sale $ 58 $ 89 Sales proceeds $ 64,995 $ 68,727
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 nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Net realized gains on sales of securities available for sale $ 58 $ 89 Unrealized holding gains (losses) on equity securities 19 (127 ) Net realized gains on sales of other investments 62 — Total gain (loss) on securities $ 139 $ (38 )

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 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) September 30, December 31, Commercial, financial and agricultural $ 1,781,237 $ 1,316,359 Real estate – construction and development 947,371 671,198 Real estate – commercial and farmland 2,152,528 1,814,529 Real estate – residential 1,866,128 1,403,000 Consumer installment 461,552 455,371 $ 7,208,816 $ 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) September 30, December 31, Commercial, financial and agricultural $ 385,355 $ 372,686 Real estate – construction and development 521,324 227,900 Real estate – commercial and farmland 2,057,384 1,337,859 Real estate – residential 1,285,096 623,199 Consumer installment 1,139,177 27,188 $ 5,388,336 $ 2,588,832
Rollforward of Acquired Loans	A rollforward of purchased loans for the nine months ended September 30, 2019 and 2018 is shown below: (dollars in thousands) September 30, September 30, Balance, January 1 $ 2,588,832 $ 861,595 Charge-offs (3,521 ) (1,314 ) Additions due to acquisitions 3,508,410 2,054,440 Accretion 10,503 8,083 Subsequent fair value adjustments recorded to goodwill (4,854 ) — Loans sold (86,773 ) — Transfers to loans held for sale (1,554 ) — Transfers to purchased other real estate owned (3,908 ) (2,434 ) Payments received, net of principal advances (618,799 ) (208,910 ) Ending balance $ 5,388,336 $ 2,711,460
Schedule of Changes in Accretable Discounts Related Acquired Loans	The following is a summary of changes in the accretable discounts of purchased loans during the nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Balance, January 1 $ 40,496 $ 20,192 Additions due to acquisitions 38,116 29,318 Accretion (10,503 ) (8,083 ) Accretable discounts removed due to charge-offs — (16 ) Transfers between non-accretable and accretable discounts, net (2,052 ) 1,569 Ending balance $ 66,057 $ 42,980
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) September 30, December 31, Commercial, financial and agricultural $ 3,103 $ 1,412 Real estate – construction and development 1,357 892 Real estate – commercial and farmland 3,588 4,654 Real estate – residential 13,226 10,465 Consumer installment 465 529 $ 21,739 $ 17,952 The following table presents an analysis of purchased loans accounted for on a nonaccrual basis: (dollars in thousands) September 30, December 31, Commercial, financial and agricultural $ 5,370 $ 1,199 Real estate – construction and development 5,326 6,119 Real estate – commercial and farmland 18,777 5,534 Real estate – residential 48,559 10,769 Consumer installment 730 486 $ 78,762 $ 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 September 30, 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 September 30, 2019 Commercial, financial and agricultural $ 10,695 $ 2,246 $ 8,278 $ 21,219 $ 1,760,018 $ 1,781,237 $ 5,380 Real estate – construction and development 999 675 900 2,574 944,797 947,371 — Real estate – commercial and farmland 4,101 326 2,813 7,240 2,145,288 2,152,528 — Real estate – residential 12,898 3,235 12,139 28,272 1,837,856 1,866,128 — Consumer installment 2,167 1,215 767 4,149 457,403 461,552 456 Total $ 30,860 $ 7,697 $ 24,897 $ 63,454 $ 7,145,362 $ 7,208,816 $ 5,836 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 September 30, 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 September 30, 2019 Commercial, financial and agricultural $ 758 $ 1,435 $ 3,720 $ 5,913 $ 379,442 $ 385,355 $ — Real estate – construction and development 332 — 5,211 5,543 515,781 521,324 414 Real estate – commercial and farmland 2,416 1,480 13,498 17,394 2,039,990 2,057,384 66 Real estate – residential 24,707 7,092 23,453 55,252 1,229,844 1,285,096 — Consumer installment 2,347 906 203 3,456 1,135,721 1,139,177 9 Total $ 30,560 $ 10,913 $ 46,085 $ 87,558 $ 5,300,778 $ 5,388,336 $ 489 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) September 30, December 31, September 30, Nonaccrual loans $ 21,739 $ 17,952 $ 15,986 Troubled debt restructurings not included above 13,430 9,323 10,943 Total impaired loans $ 35,169 $ 27,275 $ 26,929 Quarter-to-date interest income recognized on impaired loans $ 317 $ 202 $ 201 Year-to-date interest income recognized on impaired loans $ 782 $ 827 $ 625 Quarter-to-date foregone interest income on impaired loans $ 223 $ 217 $ 225 Year-to-date foregone interest income on impaired loans $ 630 $ 853 $ 636 The following table presents an analysis of information pertaining to impaired loans, excluding purchased loans as of September 30, 2019 , December 31, 2018 and September 30, 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 Nine September 30, 2019 Commercial, financial and agricultural $ 4,242 $ 773 $ 2,979 $ 3,752 $ 1,569 $ 3,724 $ 2,645 Real estate – construction and development 2,019 505 921 1,426 113 1,350 1,280 Real estate – commercial and farmland 6,991 593 5,783 6,376 488 6,235 6,610 Real estate – residential 23,476 5,234 17,907 23,141 1,557 21,365 19,650 Consumer installment 496 474 — 474 — 451 471 Total $ 37,224 $ 7,579 $ 27,590 $ 35,169 $ 3,727 $ 33,125 $ 30,656 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 1,902 $ 1,155 $ 513 $ 1,668 $ 4 $ 1,736 $ 1,637 Real estate – construction and development 1,378 613 424 1,037 3 1,229 984 Real estate – commercial and farmland 8,950 867 6,649 7,516 1,591 7,537 7,879 Real estate – residential 16,885 5,144 11,365 16,509 867 14,719 15,029 Consumer installment 561 545 — 545 — 584 534 Total $ 29,676 $ 8,324 $ 18,951 $ 27,275 $ 2,465 $ 25,805 $ 26,063 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 2,216 $ 966 $ 838 $ 1,804 $ 5 $ 1,791 $ 1,629 Real estate – construction and development 1,444 720 701 1,421 46 1,110 971 Real estate – commercial and farmland 8,911 536 7,021 7,557 1,799 8,186 7,969 Real estate – residential 15,964 5,298 10,226 15,524 782 15,726 15,308 Consumer installment 658 623 — 623 — 571 531 Total $ 29,193 $ 8,143 $ 18,786 $ 26,929 $ 2,632 $ 27,384 $ 26,408 The following is a summary of information pertaining to purchased impaired loans: As of and for the Period Ended (dollars in thousands) September 30, December 31, September 30, Nonaccrual loans $ 78,762 $ 24,107 $ 27,764 Troubled debt restructurings not included above 18,295 18,740 20,363 Total impaired loans $ 97,057 $ 42,847 $ 48,127 Quarter-to-date interest income recognized on impaired loans $ 587 $ 918 $ 309 Year-to-date interest income recognized on impaired loans $ 2,148 $ 2,203 $ 1,285 Quarter-to-date foregone interest income on impaired loans $ 1,356 $ 451 $ 506 Year-to-date foregone interest income on impaired loans $ 2,427 $ 1,483 $ 1,032 The following table presents an analysis of information pertaining to purchased impaired loans as of September 30, 2019 , December 31, 2018 and September 30, 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 Nine September 30, 2019 Commercial, financial and agricultural $ 16,132 $ 3,445 $ 1,956 $ 5,401 $ 54 $ 5,401 $ 3,980 Real estate – construction and development 13,256 169 6,035 6,204 262 6,204 6,622 Real estate – commercial and farmland 38,382 14,629 9,977 24,606 555 24,606 18,018 Real estate – residential 63,328 48,469 11,647 60,116 654 60,116 40,808 Consumer installment 3,479 730 — 730 — 730 635 Total $ 134,577 $ 67,442 $ 29,615 $ 97,057 $ 1,525 $ 97,057 $ 70,063 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Twelve Month Average Recorded Investment December 31, 2018 Commercial, financial and agricultural $ 5,717 $ 473 $ 757 $ 1,230 $ — $ 1,101 $ 836 Real estate – construction and development 13,714 623 6,511 7,134 476 7,240 5,712 Real estate – commercial and farmland 14,766 1,115 10,581 11,696 684 13,514 12,349 Real estate – residential 24,839 8,185 14,116 22,301 773 23,146 21,433 Consumer installment 526 486 — 486 — 487 229 Total $ 59,562 $ 10,882 $ 31,965 $ 42,847 $ 1,933 $ 45,488 $ 40,559 (dollars in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Three Month Average Recorded Investment Nine September 30, 2018 Commercial, financial and agricultural $ 5,499 $ 631 $ 341 $ 972 $ — $ 670 $ 737 Real estate – construction and development 16,066 312 7,033 7,345 255 6,561 5,356 Real estate – commercial and farmland 20,297 3,013 12,319 15,332 872 13,282 12,513 Real estate – residential 27,028 8,393 15,598 23,991 886 22,932 21,217 Consumer installment 537 487 — 487 — 287 165 Total $ 69,427 $ 12,836 $ 35,291 $ 48,127 $ 2,013 $ 43,732 $ 39,988
Summary of Credit Quality Indicate Financial Receivable	The following table presents the loan portfolio, excluding purchased loans, by risk grade as of September 30, 2019 and December 31, 2018 (in thousands): Risk Commercial, Real Estate - Real Estate - Real Estate - Consumer Total September 30, 2019 1 $ 520,635 $ — $ 211 $ 29 $ 12,183 $ 533,058 2 672,622 17,908 27,429 30,552 — 748,511 3 200,075 110,267 1,150,753 1,710,512 25,137 3,196,744 4 360,834 780,296 843,062 96,029 423,560 2,503,781 5 19,919 28,696 79,753 6,789 22 135,179 6 1,997 7,531 27,562 3,378 103 40,571 7 5,141 2,673 23,758 18,839 545 50,956 8 14 — — — — 14 9 — — — — 2 2 Total $ 1,781,237 $ 947,371 $ 2,152,528 $ 1,866,128 $ 461,552 $ 7,208,816 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 September 30, 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 September 30, 2019 1 $ 77,581 $ — $ — $ — $ 2,642 $ 80,223 2 18,645 — 9,550 63,722 16,190 108,107 3 56,256 25,070 454,344 1,027,427 1,097,603 2,660,700 4 171,329 466,461 1,455,604 129,058 19,787 2,242,239 5 32,569 9,184 60,071 15,372 49 117,245 6 8,878 13,914 43,747 6,999 126 73,664 7 20,097 6,695 34,068 42,518 2,780 106,158 8 — — — — — — 9 — — — — — — Total $ 385,355 $ 521,324 $ 2,057,384 $ 1,285,096 $ 1,139,177 $ 5,388,336 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 nine months ended September 30, 2019 and 2018 : September 30, 2019 September 30, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural — $ — 1 $ 5 Real estate – construction and development — — — — Real estate – commercial and farmland — — 1 69 Real estate – residential 20 1,674 16 1,791 Consumer installment 4 39 — — Total 24 $ 1,713 18 $ 1,865 nine months ended September 30, 2019 and 2018 : September 30, 2019 September 30, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 3 $ 550 10 $ 302 Real estate – construction and development — — 1 3 Real estate – commercial and farmland 2 224 1 303 Real estate – residential 21 4,183 12 1,617 Consumer installment 7 26 6 36 Total 33 $ 4,983 30 $ 2,261
Troubled Debt Restructurings on Financing Receivable Payment Default	The following table presents for loans, excluding purchased loans, the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2019 and 2018 : September 30, 2019 September 30, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 3 4 $ 10 Real estate – construction and development — — — — Real estate – commercial and farmland 3 341 2 548 Real estate – residential 4 481 17 1,155 Consumer installment 5 18 6 23 Total 13 $ 843 29 $ 1,736 The following table presents purchased loan troubled debt restructurings by class that defaulted (defined as 30 days past due) during the nine months ended September 30, 2019 and 2018 : September 30, 2019 September 30, 2018 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 1 — $ — Real estate – construction and development — — — — Real estate – commercial and farmland 1 325 1 69 Real estate – residential 17 895 23 2,302 Consumer installment 2 18 — — Total 21 $ 1,239 24 $ 2,371
Summary of Troubled Debt Restructuring by Loan Class, Classified Separately under Restructured Terms	The following table presents the amount of troubled debt restructurings by loan class, excluding purchased loans, classified separately as accrual and nonaccrual at September 30, 2019 and December 31, 2018 : September 30, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 5 $ 649 13 $ 119 Real estate – construction and development 3 69 1 1 Real estate – commercial and farmland 12 2,788 3 530 Real estate – residential 88 9,915 20 925 Consumer installment 5 9 23 66 Total 113 $ 13,430 60 $ 1,641 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 The following table presents the amount of troubled debt restructurings by loan class of purchased loans, classified separately as accrual and nonaccrual at September 30, 2019 and December 31, 2018 . September 30, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 31 3 $ 25 Real estate – construction and development 4 878 2 257 Real estate – commercial and farmland 11 5,829 5 1,428 Real estate – residential 113 11,557 18 1,178 Consumer installment — — 7 54 Total 129 $ 18,295 35 $ 2,942 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
Schedule of Allowances for Loan Losses by Portfolio Segment	The following tables detail activity in the allowance for loan losses by portfolio segment for the three and nine -month period ended September 30, 2019 , the year ended December 31, 2018 and the three and nine -month period ended September 30, 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, June 30, 2019 $ 6,302 $ 4,269 $ 7,269 $ 7,451 $ 3,388 $ 2,443 $ 671 $ 31,793 Provision for loan losses 1,925 800 1,166 975 1,289 (114 ) (52 ) 5,989 Loans charged off (1,578 ) — (14 ) (20 ) (1,195 ) (2,442 ) — (5,249 ) Recoveries of loans previously charged off 845 2 — 49 269 1,832 — 2,997 Balance, September 30, 2019 $ 7,494 $ 5,071 $ 8,421 $ 8,455 $ 3,751 $ 1,719 $ 619 $ 35,530 Nine 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 5,475 1,562 805 2,886 3,495 (45 ) (113 ) 14,065 Loans charged off (4,920 ) (247 ) (1,367 ) (80 ) (4,214 ) (3,296 ) — (14,124 ) Recoveries of loans previously charged off 2,652 22 8 286 675 3,127 — 6,770 Balance, September 30, 2019 $ 7,494 $ 5,071 $ 8,421 $ 8,455 $ 3,751 $ 1,719 $ 619 $ 35,530 Period-end allocation: Loans individually evaluated for impairment (1) $ 2,575 $ 112 $ 488 $ 1,557 $ — $ 1,719 $ — $ 6,451 Loans collectively evaluated for impairment 4,919 4,959 7,933 6,898 3,751 — 619 29,079 Ending balance $ 7,494 $ 5,071 $ 8,421 $ 8,455 $ 3,751 $ 1,719 $ 619 $ 35,530 Loans: Individually evaluated for impairment (1) $ 4,648 $ 921 $ 5,783 $ 17,907 $ — $ 31,612 $ — $ 60,871 Collectively evaluated for impairment 1,776,589 946,450 2,146,745 1,848,221 461,552 5,173,717 229,132 12,582,406 Acquired with deteriorated credit quality — — — — — 183,007 — 183,007 Ending balance $ 1,781,237 $ 947,371 $ 2,152,528 $ 1,866,128 $ 461,552 $ 5,388,336 $ 229,132 $ 12,826,284 (1) At September 30, 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, June 30, 2018 $ 8,400 $ 3,789 $ 8,215 $ 5,136 $ 2,877 $ 2,339 $ 776 $ 31,532 Provision for loan losses 1,021 137 809 209 1,039 (1,148 ) 28 2,095 Loans charged off (6,121 ) (265 ) (27 ) (293 ) (923 ) (483 ) — (8,112 ) Recoveries of loans previously charged off 939 1 134 44 178 1,305 — 2,601 Balance, September 30, 2018 $ 4,239 $ 3,662 $ 9,131 $ 5,096 $ 3,171 $ 2,013 $ 804 $ 28,116 Nine Months Ended Balance, December 31, 2017 $ 3,631 $ 3,629 $ 7,501 $ 4,786 $ 1,916 $ 3,253 $ 1,075 $ 25,791 Provision for loan losses 9,080 201 1,630 750 3,617 (2,001 ) (271 ) 13,006 Loans charged off (11,314 ) (285 ) (169 ) (695 ) (2,724 ) (1,514 ) — (16,701 ) Recoveries of loans previously charged off 2,842 117 169 255 362 2,275 — 6,020 Balance, September 30, 2018 $ 4,239 $ 3,662 $ 9,131 $ 5,096 $ 3,171 $ 2,013 $ 804 $ 28,116 Period-end allocation: Loans individually evaluated for impairment (1) $ 821 $ 46 $ 1,800 $ 782 $ — $ 2,013 $ 2 $ 5,464 Loans collectively evaluated for impairment 3,418 3,616 7,331 4,314 3,171 — 802 22,652 Ending balance $ 4,239 $ 3,662 $ 9,131 $ 5,096 $ 3,171 $ 2,013 $ 804 $ 28,116 Loans: Individually evaluated for impairment (1) $ 2,362 $ 701 $ 7,021 $ 10,226 $ — $ 36,156 $ 4,697 $ 61,163 Collectively evaluated for impairment 1,419,790 641,129 1,797,244 1,264,975 399,858 2,573,182 270,055 8,366,233 Acquired with deteriorated credit quality — — — — — 102,122 — 102,122 Ending balance $ 1,422,152 $ 641,830 $ 1,804,265 $ 1,275,201 $ 399,858 $ 2,711,460 $ 274,752 $ 8,529,518 (1) At September 30, 2018 , loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000 , including all troubled debt restructurings and not only those currently classified as troubled debt restructurings.

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 7,218 $ 8,464 Loans transferred to other real estate owned 503 3,764 Net gains (losses) on sale and write-downs recorded in statement of income (434 ) (470 ) Sales proceeds (2,362 ) (2,321 ) Other — (62 ) Ending balance $ 4,925 $ 9,375
Summary of Activity in Purchased Other Real Estate Owned	The following is a summary of the activity in purchased OREO during the nine months ended September 30, 2019 and 2018 : (dollars in thousands) September 30, September 30, Beginning balance, January 1 $ 9,535 $ 9,011 Loans transferred to other real estate owned 3,908 2,434 Acquired in acquisitions 7,178 1,888 Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements (24 ) — Net gains (losses) on sale and write-downs recorded in statement of income 276 (477 ) Sales proceeds (5,086 ) (5,140 ) Other (2 ) (24 ) Ending balance $ 15,785 $ 7,692

SECURITIES SOLD UNDER AGREEME_2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2019 and December 31, 2018 . (dollars in thousands) September 30, December 31, 2018 Securities sold under agreements to repurchase $ 17,744 $ 20,384

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: (dollars in thousands) September 30, December 31, FHLB borrowings: Convertible Flipper Advance due May 22, 2019; fixed interest rate of 4.68% $ — $ 1,514 Principal Reducing Advance due June 20, 2019; fixed interest rate of 1.274% — 500 Fixed Rate Advance due October 11, 2019; fixed interest rate of 2.14% 100,000 — Fixed Rate Advance due October 15, 2019; fixed interest rate of 2.14% 50,000 — Fixed Rate Advance due October 17, 2019; fixed interest rate of 2.23% 50,000 — Fixed Rate Advance due October 21, 2019; fixed interest rate of 2.10% 100,000 — Fixed Rate Advance due October 21, 2019; fixed interest rate of 2.10% 100,000 — Fixed Rate Advance due October 24, 2019; fixed interest rate of 2.08% 50,000 — Fixed Rate Advance due October 28, 2019; fixed interest rate of 2.02% 75,000 — Fixed Rate Advance due October 30, 2019; fixed interest rate of 2.01% 200,000 — Fixed Rate Advance due November 18, 2019; fixed interest rate of 2.11% 75,000 — Fixed Rate Advance due November 19, 2019; fixed interest rate of 2.13% 75,000 — Fixed Rate Advance due December 16, 2019; fixed interest rate of 2.05% 150,000 — Fixed Rate Advance due December 23, 2019; fixed interest rate of 2.04% 100,000 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,425 1,434 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 987 993 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,749 1,858 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $976 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% 74,024 73,926 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,596 and $0, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.630% 76,596 — Other debt: Advance from correspondent bank due October 5, 2019; secured by a loan receivable; fixed interest rate of 4.25% — 20 Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,391 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% (5.63% at September 30, 2019) 70,000 70,000 Total $ 1,351,172 $ 151,774

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income	The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of September 30, 2019 and 2018 : (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, January 1, 2019 $ 351 $ (5,177 ) $ (4,826 ) Reclassification for gains included in net income, net of tax — (94 ) (94 ) Current year changes, net of tax (505 ) 20,907 20,402 Balance, September 30, 2019 $ (154 ) $ 15,636 $ 15,482 (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, December 31, 2017 $ 292 $ (1,572 ) $ (1,280 ) Reclassification to retained earnings due to change in federal corporate tax rate (53 ) (339 ) (392 ) Adjusted balance, January 1, 2018 239 (1,911 ) (1,672 ) Reclassification for gains included in net income, net of tax — (70 ) (70 ) Current year changes, net of tax 347 (15,181 ) (14,834 ) Balance, September 30, 2018 $ 586 $ (17,162 ) $ (16,576 )

WEIGHTED AVERAGE SHARES OUTST_2

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended (share data in thousands) 2019 2018 2019 2018 Average common shares outstanding 69,372 47,515 54,762 41,673 Common share equivalents: Stock options 145 14 46 14 Nonvested restricted share grants 83 156 75 158 Average common shares outstanding, assuming dilution 69,600 47,685 54,883 41,845

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Assets and Liabilities, Lessee	The following table presents the impact of leases on the Company's consolidated balance sheet at September 30, 2019 : (dollars in thousands) Location September 30, 2019 Operating lease right-of-use assets Other assets $ 39,611 Operating lease liabilities Other liabilities 42,050
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 September 30, Lease Liability 2020 $ 11,497 2021 10,133 2022 7,155 2023 5,748 2024 3,304 After September 30, 2024 7,276 Total lease payments $ 45,113 Less: Interest (3,063 ) Present value of lease liabilities $ 42,050
Supplemental Lease Information	Supplemental lease information (dollars in thousands) September 30, 2019 Weighted-average remaining lease term (years) 5.1 Weighted-average discount rate 2.57 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (cash payments) $ 6,628 Operating cash flows from operating leases (lease liability reduction) $ 6,610 Operating lease right-of-use assets obtained in exchange for leases entered into during the period, net of business combinations $ 3,370

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Loans Held For Sale Fair Value	The Company's loans held for sale under the fair value option are comprised of the following: (dollars in thousands) September 30, December 31, Mortgage loans held for sale $ 1,183,417 $ 107,428 SBA loans held for sale 4,134 3,870 Total loans held for sale $ 1,187,551 $ 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 September 30, 2019 and December 31, 2018 : (dollars in thousands) September 30, December 31, Aggregate fair value of mortgage loans held for sale $ 1,183,417 $ 107,428 Aggregate unpaid principal balance of mortgage loans held for sale 1,148,283 103,319 Past-due loans of 90 days or more — — Nonaccrual loans — — The following table summarizes the difference between the fair value and the principal balance for SBA loans held for sale measured at fair value as of September 30, 2019 and December 31, 2018 : (dollars in thousands) September 30, December 31, Aggregate fair value of SBA loans held for sale $ 4,134 $ 3,870 Aggregate unpaid principal balance of SBA loans held for sale 3,755 3,581 Past-due loans of 90 days or more — — Nonaccrual loans — —
Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis	The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of September 30, 2019 and December 31, 2018 : Recurring Basis Fair Value Measurements September 30, 2019 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government sponsored agencies $ 22,360 $ — $ 22,360 $ — State, county and municipal securities 116,349 — 116,349 — Corporate debt securities 52,918 — 51,418 1,500 Mortgage-backed securities 1,299,580 — 1,299,580 — Loans held for sale 1,187,551 — 1,187,551 — Mortgage banking derivative instruments 15,935 — 15,935 — Total recurring assets at fair value $ 2,694,693 $ — $ 2,693,193 $ 1,500 Financial liabilities: Derivative financial instruments $ 237 $ — $ 237 $ — Mortgage banking derivative instruments 1,195 — 1,195 — Total recurring liabilities at fair value $ 1,432 $ — $ 1,432 $ — 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 September 30, 2019 and December 31, 2018 : Nonrecurring Basis Fair Value Measurements (dollars in thousands) Fair Value Level 1 Level 2 Level 3 September 30, 2019 Impaired loans carried at fair value $ 34,487 $ — $ — $ 34,487 Other real estate owned 196 — — 196 Purchased other real estate owned 15,784 — — 15,784 Total nonrecurring assets at fair value $ 50,467 $ — $ — $ 50,467 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 September 30, 2019 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 20% - 92% 28% Other real estate owned $ 408 Third-party appraisals and sales contracts Collateral discounts and estimated 15% - 42% 33% Purchased other real estate owned $ 9,535 Third-party appraisals Collateral discounts and estimated 8% - 91% 28% 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 September 30, 2019 (dollars in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 193,976 $ 193,976 $ — $ — $ 193,976 Federal funds sold and interest-bearing deposits in banks 285,713 285,713 — — 285,713 Time deposits in other banks 499 — 499 — 499 Loans, net 12,756,267 — — 12,759,699 12,759,699 Accrued interest receivable 50,077 — 6,012 44,065 50,077 Financial liabilities: Deposits $ 13,659,594 $ — $ 13,658,398 $ — $ 13,658,398 Securities sold under agreements to repurchase 17,744 17,744 — — 17,744 Other borrowings 1,351,172 — 1,352,726 — 1,352,726 Subordinated deferrable interest debentures 127,075 — 124,130 — 124,130 FDIC loss-share payable 19,490 — — 19,489 19,489 Accrued interest payable 11,107 — 11,107 — 11,107 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)	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: (dollars in thousands) September 30, December 31, Commitments to extend credit $ 2,403,565 $ 1,671,419 Unused home equity lines of credit 267,503 112,310 Financial standby letters of credit 30,308 24,596 Mortgage interest rate lock commitments 603,518 81,833

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2019 and 2018 : Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 141,630 $ 27,141 $ 5,786 $ 4,366 $ 9,438 $ 188,361 Interest expense 17,368 14,132 2,617 1,793 3,682 39,592 Net interest income 124,262 13,009 3,169 2,573 5,756 148,769 Provision for loan losses 3,549 1,490 — (15 ) 965 5,989 Noninterest income 21,173 52,493 560 2,766 1 76,993 Noninterest expense Salaries and employee benefits 39,794 34,144 286 1,985 1,424 77,633 Equipment and occupancy expenses 10,750 1,686 2 66 135 12,639 Data processing and telecommunications expenses 9,551 660 41 22 98 10,372 Other expenses 87,059 3,484 27 503 980 92,053 Total noninterest expense 147,154 39,974 356 2,576 2,637 192,697 Income before income tax expense (5,268 ) 24,038 3,373 2,778 2,155 27,076 Income tax expense (1,269 ) 5,048 708 584 621 5,692 Net income $ (3,999 ) $ 18,990 $ 2,665 $ 2,194 $ 1,534 $ 21,384 Total assets $ 13,031,554 $ 3,156,895 $ 564,297 $ 262,719 $ 748,812 $ 17,764,277 Goodwill 846,990 — — — 64,498 911,488 Other intangible assets, net 78,728 — — — 18,600 97,328 Three Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 97,282 $ 9,347 $ 4,035 $ 2,090 $ 8,365 $ 121,119 Interest expense 13,241 3,803 1,566 631 2,840 22,081 Net interest income 84,041 5,544 2,469 1,459 5,525 99,038 Provision for loan losses 1,229 122 — 41 703 2,095 Noninterest income 16,524 12,097 503 1,045 2 30,171 Noninterest expense Salaries and employee benefits 26,120 10,061 136 650 1,447 38,414 Equipment and occupancy expenses 7,871 618 2 58 49 8,598 Data processing and telecommunications expenses 7,589 347 30 1 551 8,518 Other expenses 13,461 1,828 69 242 1,223 16,823 Total noninterest expense 55,041 12,854 237 951 3,270 72,353 Income before income tax expense 44,295 4,665 2,735 1,512 1,554 54,761 Income tax expense 11,156 943 574 317 327 13,317 Net income $ 33,139 $ 3,722 $ 2,161 $ 1,195 $ 1,227 $ 41,444 Total assets $ 9,616,931 $ 789,402 $ 297,979 $ 134,172 $ 590,510 $ 11,428,994 Goodwill 440,147 — — — 65,457 505,604 Other intangible assets, net 33,125 — — — 21,604 54,729 Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 338,396 $ 53,286 $ 16,140 $ 8,827 $ 25,669 $ 442,318 Interest expense 44,340 26,957 7,294 3,986 9,926 92,503 Net interest income 294,056 26,329 8,846 4,841 15,743 349,815 Provision for loan losses 7,913 2,235 — 394 3,523 14,065 Noninterest income 50,373 84,853 1,389 6,379 6 143,000 Noninterest expense Salaries and employee benefits 91,954 54,237 609 3,447 4,049 154,296 Equipment and occupancy expenses 25,065 3,122 4 190 296 28,677 Data processing and telecommunications expenses 24,778 1,384 109 27 853 27,151 Other expenses 126,743 7,983 170 1,249 3,104 139,249 Total noninterest expense 268,540 66,726 892 4,913 8,302 349,373 Income before income tax expense 67,976 42,221 9,343 5,913 3,924 129,377 Income tax expense 16,197 8,831 1,962 1,242 952 29,184 Net income $ 51,779 $ 33,390 $ 7,381 $ 4,671 $ 2,972 $ 100,193 Nine Months Ended (dollars in thousands) Banking Division Retail Mortgage Division Warehouse Lending Division SBA Division Premium Finance Division Total Interest income $ 226,576 $ 24,142 $ 10,428 $ 5,428 $ 24,003 $ 290,577 Interest expense 25,417 8,555 3,778 1,725 7,264 46,739 Net interest income 201,159 15,587 6,650 3,703 16,739 243,838 Provision for loan losses 2,883 585 — 1,025 8,513 13,006 Noninterest income 42,910 37,571 1,635 3,764 2,062 87,942 Noninterest expense Salaries and employee benefits 74,834 28,667 402 2,010 4,250 110,163 Equipment and occupancy expenses 19,032 1,756 2 171 225 21,186 Data processing and telecommunications expenses 19,504 1,119 93 19 1,357 22,092 Other expenses 54,478 5,337 176 884 3,521 64,396 Total noninterest expense 167,848 36,879 673 3,084 9,353 217,837 Income before income tax expense 73,338 15,694 7,612 3,358 935 100,937 Income tax expense (benefit) 18,114 3,262 1,598 705 (233 ) 23,446 Net income $ 55,224 $ 12,432 $ 6,014 $ 2,653 $ 1,168 $ 77,491

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	Sep. 30, 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	172
Reserve requirement	$ 102,500		$ 61,200
Initial recognition of operating lease right-of-use assets	39,611
Initial recognition of operating lease liabilities	$ 42,050
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

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) $ / shares in Units, $ in Thousands	Jul. 01, 2019USD ($)branchshares	Jun. 29, 2018USD ($)branch$ / sharesshares	May 25, 2018USD ($)branch$ / sharesshares	Jan. 31, 2018USD ($)shares	Jan. 03, 2018USD ($)	Jan. 31, 2018USD ($)transactionshares	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Jan. 31, 2018USD ($)shares	Jun. 30, 2019USD ($)	Jan. 30, 2018USD ($)	Jan. 18, 2017
Business Acquisition [Line Items]
Issuance of common stock in acquisitions											$ 869,294	$ 547,127
Goodwill							$ 911,488	$ 503,434	$ 505,604		911,488	505,604
Other noninterest income							9,301		$ 2,561		16,567	$ 10,442
US Premium Financing Holding Company
Business Acquisition [Line Items]
Ownership percentage															30.00%
Cost method investment															$ 23,900
Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	62
Number of stock for each share of Ameris common stock converted (in shares) | shares	0.80
Ameris Bancorp common shares issued (in shares) | shares	22,181,522
Issuance of common stock in acquisitions	$ 869,294
Goodwill	410,300						410,348				410,348
Loans	3,510,000						$ 3,508,410				$ 3,508,410
Loan discount	$ 79,000
Loan discount, percent	2.20%
Purchased credit-impaired loans acquired	$ 119,300
Cash exchanged for shares	19
Consideration transferred	$ 869,313
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
Ameris Bancorp common shares issued (in shares) | shares		6,548,385
Issuance of common stock in acquisitions		$ 349,356
Goodwill		220,800												$ 220,768
Loans		1,290,000												1,293,186
Loan discount		$ 21,100
Loan discount, percent		1.60%
Purchased credit-impaired loans acquired		$ 15,400
Cash consideration distributed per share to shareholders of acquiree (USD per share) | $ / shares		$ 0.93
Cash exchanged for shares		$ 47,779
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
Ameris Bancorp common shares issued (in shares) | shares			2,631,520
Issuance of common stock in acquisitions			$ 147,760
Goodwill			90,300											90,342
Loans			755,700											755,704
Loan discount			$ 21,900
Loan discount, percent			2.82%
Purchased credit-impaired loans acquired			$ 10,800
Cash consideration distributed per share to shareholders of acquiree (USD per share) | $ / shares			$ 1.39
Cash exchanged for shares			$ 21,527
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
Goodwill				$ 64,498		64,498							64,498
Cash exchanged for shares						$ 21,400							$ 21,421
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
Contingent consideration paid														$ 1,200
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
Georgia | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	46
Florida | Fidelity Southern Corporation
Business Acquisition [Line Items]
Number of bank branches | branch	16

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Assets And Liabilities Acquired (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 01, 2019	Jun. 29, 2018	May 25, 2018	Jan. 31, 2018	Jan. 03, 2018	Jan. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 31, 2018	Jun. 30, 2019	Dec. 31, 2018
Liabilities
Goodwill							$ 911,488	$ 505,604			$ 503,434
Company common stock issued							869,294	$ 547,127
Fidelity Southern Corporation
Assets
Cash and due from banks							26,264
Federal funds sold and interest-bearing deposits in banks							217,936
Investment securities							297,897
Other investments							7,449
Loans held for sale							327,367
Loans	$ 3,510,000						3,508,410
Less allowance for loan losses							0
Loans, net							3,508,410
Other real estate owned							7,178
Premises and equipment							105,069
Other intangible assets, net							50,610
Cash value of bank owned life insurance							72,328
Deferred income taxes, net							0
Other assets							158,861
Total assets							4,779,369
Liabilities
Noninterest-bearing							1,301,829
Interest-bearing							2,741,494
Total deposits							4,043,323
Securities sold under agreements to repurchase							22,345
Other borrowings							151,632
Subordinated deferrable interest debenture							36,718
Deferred tax liability							821
Other liabilities							65,565
Total liabilities							4,320,404
Net identifiable assets acquired over (under) liabilities assumed							458,965
Goodwill	$ 410,300						410,348
Net assets acquired over liabilities assumed							$ 869,313
Ameris Bancorp common shares issued (in shares)	22,181,522
Price per share of the Company's common stock (in dollars per share)	$ 39.19
Company common stock issued	$ 869,294
Cash exchanged for shares	19
Fair value of total consideration transferred	869,313
Fidelity Southern Corporation | Initial Fair Value Adjustments
Assets
Cash and due from banks	0
Federal funds sold and interest-bearing deposits in banks	0
Investment securities	(1,444)
Other investments	0
Loans held for sale	(1,290)
Loans	(79,002)
Less allowance for loan losses	31,245
Loans, net	(47,757)
Other real estate owned	(427)
Premises and equipment	11,407
Other intangible assets, net	39,940
Cash value of bank owned life insurance	0
Deferred income taxes, net	(104)
Other assets	998
Total assets	1,323
Liabilities
Noninterest-bearing	0
Interest-bearing	942
Total deposits	942
Securities sold under agreements to repurchase	0
Other borrowings	2,265
Subordinated deferrable interest debenture	(9,675)
Deferred tax liability	(11,401)
Other liabilities	538
Total liabilities	(17,331)
Net identifiable assets acquired over (under) liabilities assumed	18,654
Goodwill	410,348
Net assets acquired over liabilities assumed	429,002
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		$ 1,290,000								1,293,186
Less allowance for loan losses										0
Loans, net										1,293,186
Other real estate owned										847
Premises and equipment										28,971
Other intangible assets, net										23,610
Cash value of bank owned life insurance										4,454
Deferred income taxes, net										10,079
Other assets										10,955
Total assets										1,787,667
Liabilities
Noninterest-bearing										381,039
Interest-bearing										1,204,211
Total deposits										1,585,250
Other borrowings										10,907
Subordinated deferrable interest debenture										2,292
Other liabilities										12,851
Total liabilities										1,611,300
Net identifiable assets acquired over (under) liabilities assumed										176,367
Goodwill		$ 220,800								220,768
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
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 debenture		(658)
Other liabilities		2,391
Total liabilities		(229)
Net identifiable assets acquired over (under) liabilities assumed		(15,555)
Goodwill		220,713
Net assets acquired over 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										(5,550)
Less allowance for loan losses										0
Loans, net										(5,550)
Other real estate owned										0
Premises and equipment										1,488
Other intangible assets, net										7,610
Cash value of bank owned life insurance										0
Deferred income taxes, net										3,942
Other assets										(2,098)
Total assets										4,914
Liabilities
Noninterest-bearing										0
Interest-bearing										4,783
Total deposits										4,783
Other borrowings										286
Subordinated deferrable interest debenture										(143)
Other liabilities										0
Total liabilities										4,926
Net identifiable assets acquired over (under) liabilities assumed										(12)
Goodwill										55
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										10,735
Other intangible assets, net										7,488
Cash value of bank owned life insurance										18,182
Deferred income taxes, net										7,711
Other assets										2,959
Total assets										875,019
Liabilities
Noninterest-bearing										69,761
Interest-bearing										515,406
Total deposits										585,167
Other borrowings										204,475
Other liabilities										6,432
Total liabilities										796,074
Net identifiable assets acquired over (under) liabilities assumed										78,945
Goodwill			$ 90,300							90,342
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
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										(161)
Other intangible assets, net										1,551
Cash value of bank owned life insurance										0
Deferred income taxes, net										1,220
Other assets										(11)
Total assets										121
Liabilities
Noninterest-bearing										0
Interest-bearing										1,025
Total deposits										1,025
Other borrowings										0
Other liabilities										(1,922)
Total liabilities										(897)
Net identifiable assets acquired over (under) liabilities assumed										1,018
Goodwill										(1,018)
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						$ 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 | Fidelity Southern Corporation
Assets
Cash and due from banks	26,264
Federal funds sold and interest-bearing deposits in banks	217,936
Investment securities	299,341
Other investments	7,449
Loans held for sale	328,657
Loans	3,587,412
Less allowance for loan losses	(31,245)
Loans, net	3,556,167
Other real estate owned	7,605
Premises and equipment	93,662
Other intangible assets, net	10,670
Cash value of bank owned life insurance	72,328
Deferred income taxes, net	104
Other assets	157,863
Total assets	4,778,046
Liabilities
Noninterest-bearing	1,301,829
Interest-bearing	2,740,552
Total deposits	4,042,381
Securities sold under agreements to repurchase	22,345
Other borrowings	149,367
Subordinated deferrable interest debenture	46,393
Deferred tax liability	12,222
Other liabilities	65,027
Total liabilities	4,337,735
Net identifiable assets acquired over (under) liabilities assumed	440,311
Goodwill	0
Net assets acquired over liabilities assumed	$ 440,311
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 debenture		3,093
Other liabilities		10,460
Total liabilities		1,606,603
Net identifiable assets acquired over (under) liabilities assumed		191,934
Goodwill		0
Net assets acquired over 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	Jul. 01, 2019	Jun. 29, 2018	May 25, 2018
Fidelity Southern Corporation
Business Acquisition [Line Items]
Contractually required principal and interest	$ 186,118
Non-accretable difference	(25,715)
Cash flows expected to be collected	160,403
Accretable yield	(41,084)
Total purchased credit-impaired loans acquired	$ 119,319
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Contractually required principal and interest		$ 21,223
Non-accretable difference		(5,062)
Cash flows expected to be collected		16,161
Accretable yield		(794)
Total purchased credit-impaired loans acquired		$ 15,367
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	Jul. 01, 2019	Jun. 29, 2018	May 25, 2018
Fidelity Southern Corporation
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date	$ 119,319
Acquired receivables subject to ASC 310-30, gross contractual amounts receivable at acquisition date	186,118
Acquired receivables subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected	25,715
Acquired receivables not subject to ASC 310-30, fair value of acquired loans at acquisition date	3,389,091
Acquired receivables not subject to ASC 310-30, gross contractual amounts receivable at acquisition date	4,161,546
Acquired receivables not subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected	$ 30,419
Hamilton State Bancshares, Inc.
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date		$ 15,367
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		5,062
Acquired receivables not subject to ASC 310-30, fair value of acquired loans at acquisition date		1,277,819
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) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Business Combinations [Abstract]
Net interest income and noninterest income	$ 225,762	$ 201,618	$ 618,148	$ 602,620
Net income	73,213	54,481	165,603	140,952
Net income available to common shareholders	$ 73,213	$ 54,481	$ 165,603	$ 140,952
Income per common share available to common shareholders – basic (in dollars per share)	$ 1.06	$ 0.78	$ 2.38	$ 2.02
Income per common share available to common shareholders – diluted (in dollars per share)	$ 1.05	$ 0.78	$ 2.38	$ 2.02
Average number of shares outstanding, basic (in shares)	69,372	69,696	69,469	69,628
Average number of shares outstanding, diluted (in shares)	69,600	69,867	69,590	69,800

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,471,458	$ 1,198,976
Gross Unrealized Gains	22,824	6,257
Gross Unrealized Losses	(3,075)	(12,810)
Estimated Fair Value	1,491,207	1,192,423
U.S. government sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	22,265
Gross Unrealized Gains	95
Gross Unrealized Losses	0
Estimated Fair Value	22,360
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	113,607	149,670
Gross Unrealized Gains	2,742	1,367
Gross Unrealized Losses	0	(304)
Estimated Fair Value	116,349	150,733
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	51,740	67,123
Gross Unrealized Gains	1,211	718
Gross Unrealized Losses	(33)	(527)
Estimated Fair Value	52,918	67,314
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,283,846	982,183
Gross Unrealized Gains	18,776	4,172
Gross Unrealized Losses	(3,042)	(11,979)
Estimated Fair Value	$ 1,299,580	$ 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	Sep. 30, 2019	Dec. 31, 2018
Amortized Cost
Due in one year or less	$ 16,799
Due from one year to five years	74,218
Due from five to ten years	67,248
Due after ten years	29,347
Mortgage-backed securities	1,283,846
Amortized Cost	1,471,458	$ 1,198,976
Estimated Fair Value
Due in one year or less	16,858
Due from one year to five years	75,228
Due from five to ten years	69,498
Due after ten years	30,043
Mortgage-backed securities	1,299,580
Estimated Fair Value	$ 1,491,207	$ 1,192,423

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Sep. 30, 2019USD ($)security	Dec. 31, 2018USD ($)
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in security portfolio	568
Number of securities in unrealized loss position	136
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	133
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	1
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	2
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value | $	$ 513.7	$ 510

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Estimated Fair Value
Less than 12 months, estimated fair value	$ 347,480	$ 160,820
12 months or more, estimated fair value	83,129	487,574
Total estimated fair value	430,609	648,394
Unrealized Losses
Less than 12 months, unrealized losses	(1,858)	(743)
12 months or more, unrealized losses	(1,217)	(12,067)
Total unrealized losses	(3,075)	(12,810)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value	559	23,784
12 months or more, estimated fair value	0	33,873
Total estimated fair value	559	57,657
Unrealized Losses
Less than 12 months, unrealized losses	0	(52)
12 months or more, unrealized losses	0	(252)
Total unrealized losses	0	(304)
Corporate debt securities
Estimated Fair Value
Less than 12 months, estimated fair value	1,470	17,291
12 months or more, estimated fair value	2,090	17,952
Total estimated fair value	3,560	35,243
Unrealized Losses
Less than 12 months, unrealized losses	(30)	(111)
12 months or more, unrealized losses	(3)	(416)
Total unrealized losses	(33)	(527)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	345,451	119,745
12 months or more, estimated fair value	81,039	435,749
Total estimated fair value	426,490	555,494
Unrealized Losses
Less than 12 months, unrealized losses	(1,828)	(580)
12 months or more, unrealized losses	(1,214)	(11,399)
Total unrealized losses	$ (3,042)	$ (11,979)

INVESTMENT SECURITIES - Gross R

INVESTMENT SECURITIES - Gross Realized Gains and Losses On Sales of Available for Sale Securities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Gross gains on sales of securities	$ 522	$ 390
Gross losses on sales of securities	(464)	(301)
Net realized gains on sales of securities available for sale	58	89
Sales proceeds	$ 64,995	$ 68,727

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Gain (Loss) on Securities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Net realized gains on sales of securities available for sale	$ 58	$ 89
Unrealized holding gains (losses) on equity securities	19	(127)
Net realized gains on sales of other investments	62	0
Total gain (loss) on securities	$ 139	$ (38)

LOANS - Narrative (Details)

LOANS - Narrative (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)loan	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchased loan pools	$ 229,100,000		$ 262,600,000
Purchased loan pools principal balance	228,000,000		260,500,000
Purchased pool loans unamortized purchase premium	1,100,000		2,100,000
Allowance for loan and lease losses, purchased loan pools	619,000		732,000
Loans modified that are not troubled debt restructurings	168,600,000	$ 64,000,000
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	404,700,000		399,900,000
Commercial Insurance Premium Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	648,700,000		413,500,000
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases receivable, net amount	5,388,336,000		2,588,832,000
Purchased loans, carrying value	5,390,000,000		2,590,000,000
Purchased pool loans, principal balance, nonaccrual status	$ 0		$ 0
Number of loans accounts as an accruing troubled debt restructuring | loan	0		0
Nonaccrual loans	$ 78,762,000		$ 24,107,000
Troubled debt restructuring	21,200,000		22,200,000
Troubled debt restructurings, previous charge-offs, excluding purchased loans	1,100,000		940,000
Troubled debt restructurings principal balances	1,700,000	1,900,000
Financing receivable, modifications, subsequent default, recorded investment	1,200,000	2,400,000
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	21,739,000		17,952,000
Troubled debt restructuring	15,100,000		11,000,000
Troubled debt restructurings, previous charge-offs, excluding purchased loans	883,000		890,000
Allowance for loan losses allocated to troubled debt restructuring	1,600,000		$ 820,000
Troubled debt restructurings principal balances	4,983,000	2,261,000
Financing receivable, modifications, subsequent default, recorded investment	$ 843,000	$ 1,700,000

LOANS - Loans Receivable, Exclu

LOANS - Loans Receivable, Excluding Purchased Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 12,826,284	$ 8,511,914
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	7,208,816	5,660,457
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,781,237	1,316,359
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	947,371	671,198
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	2,152,528	1,814,529
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,866,128	1,403,000
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 461,552	$ 455,371

LOANS - Purchased Loans (Detail

LOANS - Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 5,388,336	$ 2,588,832
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	385,355	372,686
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	521,324	227,900
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,057,384	1,337,859
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,285,096	623,199
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 1,139,177	$ 27,188

LOANS - Rollforward of Purchase

LOANS - Rollforward of Purchased Loans (Details) - Purchased Loans - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 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	(3,521)	(1,314)
Additions due to acquisitions	3,508,410	2,054,440
Accretion	10,503	8,083
Subsequent fair value adjustments recorded to goodwill	(4,854)	0
Loans sold	(86,773)	0
Transfers to loans held for sale	(1,554)	0
Transfers to purchased other real estate owned	(3,908)	(2,434)
Payments received, net of principal advances	(618,799)	(208,910)
Ending balance	$ 5,388,336	$ 2,711,460

LOANS - Rollforward of Accretab

LOANS - Rollforward of Accretable Discounts of Purchased Loans (Details) - Purchased Loans, Accretable Discount - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 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
Additions due to acquisitions	38,116	29,318
Accretion	(10,503)	(8,083)
Accretable discounts removed due to charge-offs	0	(16)
Transfers between non-accretable and accretable discounts, net	(2,052)	1,569
Ending balance	$ 66,057	$ 42,980

LOANS - Loans Accounted for on

LOANS - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 21,739	$ 17,952
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	78,762	24,107
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	3,103	1,412
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	5,370	1,199
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,357	892
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	5,326	6,119
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	3,588	4,654
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	18,777	5,534
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	13,226	10,465
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	48,559	10,769
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	465	529
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 730	$ 486

LOANS - Analysis of Past-Due Lo

LOANS - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Financing Receivable, Past Due [Line Items]
Total Loans	$ 12,826,284	$ 8,511,914
Loans Excluding Purchased Loan
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	63,454	53,984
Current Loans	7,145,362	5,606,473
Total Loans	7,208,816	5,660,457
Loans 90 Days or More Past Due and Still Accruing	5,836	4,222
Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	30,860	23,089
Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	7,697	12,104
Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	24,897	18,791
Purchased Loans
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	87,558	35,599
Current Loans	5,300,778	2,553,233
Total Loans	5,388,336	2,588,832
Loans 90 Days or More Past Due and Still Accruing	489	0
Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	30,560	16,193
Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	10,913	4,166
Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	46,085	15,240
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	21,219	16,537
Current Loans	1,760,018	1,299,822
Total Loans	1,781,237	1,316,359
Loans 90 Days or More Past Due and Still Accruing	5,380	3,808
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	10,695	6,479
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,246	5,295
Commercial, financial and agricultural | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	8,278	4,763
Commercial, financial and agricultural | Purchased Loans
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	5,913	1,852
Current Loans	379,442	370,834
Total Loans	385,355	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, Past Due [Line Items]
Total Loans Past Due	758	421
Commercial, financial and agricultural | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,435	416
Commercial, financial and agricultural | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,720	1,015
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,574	2,424
Current Loans	944,797	668,774
Total Loans	947,371	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, Past Due [Line Items]
Total Loans Past Due	999	1,218
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	675	481
Real estate – construction and development | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	900	725
Real estate – construction and development | Purchased Loans
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	5,543	6,270
Current Loans	515,781	221,630
Total Loans	521,324	227,900
Loans 90 Days or More Past Due and Still Accruing	414	0
Real estate – construction and development | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	332	627
Real estate – construction and development | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, 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, Past Due [Line Items]
Total Loans Past Due	5,211	5,273
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	7,240	5,800
Current Loans	2,145,288	1,808,729
Total Loans	2,152,528	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, Past Due [Line Items]
Total Loans Past Due	4,101	1,625
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	326	530
Real estate – commercial and farmland | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,813	3,645
Real estate – commercial and farmland | Purchased Loans
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	17,394	4,369
Current Loans	2,039,990	1,333,490
Total Loans	2,057,384	1,337,859
Loans 90 Days or More Past Due and Still Accruing	66	0
Real estate – commercial and farmland | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,416	1,935
Real estate – commercial and farmland | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,480	736
Real estate – commercial and farmland | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	13,498	1,698
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	28,272	24,977
Current Loans	1,837,856	1,378,023
Total Loans	1,866,128	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, Past Due [Line Items]
Total Loans Past Due	12,898	11,423
Real estate – residential | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,235	4,631
Real estate – residential | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	12,139	8,923
Real estate – residential | Purchased Loans
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	55,252	21,943
Current Loans	1,229,844	601,256
Total Loans	1,285,096	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, Past Due [Line Items]
Total Loans Past Due	24,707	12,531
Real estate – residential | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	7,092	2,407
Real estate – residential | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	23,453	7,005
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	4,149	4,246
Current Loans	457,403	451,125
Total Loans	461,552	455,371
Loans 90 Days or More Past Due and Still Accruing	456	414
Consumer installment | Loans Excluding Purchased Loan | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,167	2,344
Consumer installment | Loans Excluding Purchased Loan | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,215	1,167
Consumer installment | Loans Excluding Purchased Loan | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	767	735
Consumer installment | Purchased Loans
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,456	1,165
Current Loans	1,135,721	26,023
Total Loans	1,139,177	27,188
Loans 90 Days or More Past Due and Still Accruing	9	0
Consumer installment | Purchased Loans | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,347	679
Consumer installment | Purchased Loans | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	906	237
Consumer installment | Purchased Loans | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 203	$ 249

LOANS - Summary of Information

LOANS - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Impaired Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 21,739	$ 17,952	$ 15,986	$ 21,739	$ 15,986	$ 17,952
Troubled debt restructurings not included above	13,430	9,323	10,943	13,430	10,943	9,323
Total impaired loans	35,169	27,275	26,929	35,169	26,929	27,275
Interest income recognized on impaired loans	317	202	201	782	625	827
Foregone interest income on impaired loans	223	217	225	630	636	853
Purchased Impaired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	78,762	24,107	27,764	78,762	27,764	24,107
Troubled debt restructurings not included above	18,295	18,740	20,363	18,295	20,363	18,740
Total impaired loans	97,057	42,847	48,127	97,057	48,127	42,847
Interest income recognized on impaired loans	587	918	309	2,148	1,285	2,203
Foregone interest income on impaired loans	$ 1,356	$ 451	$ 506	$ 2,427	$ 1,032	$ 1,483

LOANS - Analysis of Impaired Lo

LOANS - Analysis of Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	$ 37,224	$ 29,676	$ 29,193	$ 37,224	$ 29,193	$ 29,676
Recorded Investment With No Allowance	7,579	8,324	8,143	7,579	8,143	8,324
Recorded Investment With Allowance	27,590	18,951	18,786	27,590	18,786	18,951
Total Recorded Investment	35,169	27,275	26,929	35,169	26,929	27,275
Related Allowance	3,727	2,465	2,632	3,727	2,632	2,465
Average recorded investment	33,125	25,805	27,384	30,656	26,408	26,063
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	134,577	59,562	69,427	134,577	69,427	59,562
Recorded Investment With No Allowance	67,442	10,882	12,836	67,442	12,836	10,882
Recorded Investment With Allowance	29,615	31,965	35,291	29,615	35,291	31,965
Total Recorded Investment	97,057	42,847	48,127	97,057	48,127	42,847
Related Allowance	1,525	1,933	2,013	1,525	2,013	1,933
Average recorded investment	97,057	45,488	43,732	70,063	39,988	40,559
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	4,242	1,902	2,216	4,242	2,216	1,902
Recorded Investment With No Allowance	773	1,155	966	773	966	1,155
Recorded Investment With Allowance	2,979	513	838	2,979	838	513
Total Recorded Investment	3,752	1,668	1,804	3,752	1,804	1,668
Related Allowance	1,569	4	5	1,569	5	4
Average recorded investment	3,724	1,736	1,791	2,645	1,629	1,637
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	16,132	5,717	5,499	16,132	5,499	5,717
Recorded Investment With No Allowance	3,445	473	631	3,445	631	473
Recorded Investment With Allowance	1,956	757	341	1,956	341	757
Total Recorded Investment	5,401	1,230	972	5,401	972	1,230
Related Allowance	54	0	0	54	0	0
Average recorded investment	5,401	1,101	670	3,980	737	836
Real estate – construction and development | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	2,019	1,378	1,444	2,019	1,444	1,378
Recorded Investment With No Allowance	505	613	720	505	720	613
Recorded Investment With Allowance	921	424	701	921	701	424
Total Recorded Investment	1,426	1,037	1,421	1,426	1,421	1,037
Related Allowance	113	3	46	113	46	3
Average recorded investment	1,350	1,229	1,110	1,280	971	984
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	13,256	13,714	16,066	13,256	16,066	13,714
Recorded Investment With No Allowance	169	623	312	169	312	623
Recorded Investment With Allowance	6,035	6,511	7,033	6,035	7,033	6,511
Total Recorded Investment	6,204	7,134	7,345	6,204	7,345	7,134
Related Allowance	262	476	255	262	255	476
Average recorded investment	6,204	7,240	6,561	6,622	5,356	5,712
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	6,991	8,950	8,911	6,991	8,911	8,950
Recorded Investment With No Allowance	593	867	536	593	536	867
Recorded Investment With Allowance	5,783	6,649	7,021	5,783	7,021	6,649
Total Recorded Investment	6,376	7,516	7,557	6,376	7,557	7,516
Related Allowance	488	1,591	1,799	488	1,799	1,591
Average recorded investment	6,235	7,537	8,186	6,610	7,969	7,879
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	38,382	14,766	20,297	38,382	20,297	14,766
Recorded Investment With No Allowance	14,629	1,115	3,013	14,629	3,013	1,115
Recorded Investment With Allowance	9,977	10,581	12,319	9,977	12,319	10,581
Total Recorded Investment	24,606	11,696	15,332	24,606	15,332	11,696
Related Allowance	555	684	872	555	872	684
Average recorded investment	24,606	13,514	13,282	18,018	12,513	12,349
Real estate – residential | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	23,476	16,885	15,964	23,476	15,964	16,885
Recorded Investment With No Allowance	5,234	5,144	5,298	5,234	5,298	5,144
Recorded Investment With Allowance	17,907	11,365	10,226	17,907	10,226	11,365
Total Recorded Investment	23,141	16,509	15,524	23,141	15,524	16,509
Related Allowance	1,557	867	782	1,557	782	867
Average recorded investment	21,365	14,719	15,726	19,650	15,308	15,029
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	63,328	24,839	27,028	63,328	27,028	24,839
Recorded Investment With No Allowance	48,469	8,185	8,393	48,469	8,393	8,185
Recorded Investment With Allowance	11,647	14,116	15,598	11,647	15,598	14,116
Total Recorded Investment	60,116	22,301	23,991	60,116	23,991	22,301
Related Allowance	654	773	886	654	886	773
Average recorded investment	60,116	23,146	22,932	40,808	21,217	21,433
Consumer installment | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	496	561	658	496	658	561
Recorded Investment With No Allowance	474	545	623	474	623	545
Recorded Investment With Allowance	0	0	0	0	0	0
Total Recorded Investment	474	545	623	474	623	545
Related Allowance	0	0	0	0	0	0
Average recorded investment	451	584	571	471	531	534
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	3,479	526	537	3,479	537	526
Recorded Investment With No Allowance	730	486	487	730	487	486
Recorded Investment With Allowance	0	0	0	0	0	0
Total Recorded Investment	730	486	487	730	487	486
Related Allowance	0	0	0	0	0	0
Average recorded investment	$ 730	$ 487	$ 287	$ 635	$ 165	$ 229

LOANS - Loans by Risk Grade (De

LOANS - Loans by Risk Grade (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 12,826,284	$ 8,511,914
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	7,208,816	5,660,457
Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,388,336	2,588,832
1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	533,058	542,164
1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	80,223	90,775
2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	748,511	523,101
2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	108,107	84,617
3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	3,196,744	2,408,128
3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,660,700	656,289
4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,503,781	2,047,688
4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,242,239	1,586,377
5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	135,179	59,054
5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	117,245	63,613
6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	40,571	35,118
6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	73,664	30,448
7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	50,956	45,204
7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	106,158	76,713
8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	14	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	2	0
9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	0
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,781,237	1,316,359
Commercial, financial and agricultural | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	385,355	372,686
Commercial, financial and agricultural | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	520,635	530,864
Commercial, financial and agricultural | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	77,581	90,205
Commercial, financial and agricultural | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	672,622	452,250
Commercial, financial and agricultural | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	18,645	2,648
Commercial, financial and agricultural | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	200,075	174,811
Commercial, financial and agricultural | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	56,256	20,489
Commercial, financial and agricultural | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	360,834	137,038
Commercial, financial and agricultural | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	171,329	215,096
Commercial, financial and agricultural | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	19,919	13,714
Commercial, financial and agricultural | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	32,569	14,445
Commercial, financial and agricultural | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,997	5,130
Commercial, financial and agricultural | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	8,878	11,601
Commercial, financial and agricultural | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	5,141	2,552
Commercial, financial and agricultural | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	20,097	18,202
Commercial, financial and agricultural | 8 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	14	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	947,371	671,198
Real estate – construction and development | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	521,324	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	17,908	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	110,267	74,657
Real estate – construction and development | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	25,070	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	780,296	582,456
Real estate – construction and development | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	466,461	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	28,696	6,264
Real estate – construction and development | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	9,184	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	7,531	4,091
Real estate – construction and development | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	13,914	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	2,673	3,009
Real estate – construction and development | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	6,695	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	2,152,528	1,814,529
Real estate – commercial and farmland | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,057,384	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	211	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	27,429	37,079
Real estate – commercial and farmland | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	9,550	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	1,150,753	888,433
Real estate – commercial and farmland | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	454,344	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	843,062	814,068
Real estate – commercial and farmland | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,455,604	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	79,753	30,364
Real estate – commercial and farmland | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	60,071	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	27,562	20,959
Real estate – commercial and farmland | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	43,747	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	23,758	23,126
Real estate – commercial and farmland | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	34,068	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	1,866,128	1,403,000
Real estate – residential | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,285,096	623,199
Real estate – residential | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	29	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	30,552	33,043
Real estate – residential | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	63,722	74,398
Real estate – residential | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,710,512	1,246,383
Real estate – residential | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,027,427	385,279
Real estate – residential | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	96,029	94,143
Real estate – residential | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	129,058	118,082
Real estate – residential | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	6,789	8,634
Real estate – residential | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	15,372	16,937
Real estate – residential | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	3,378	4,881
Real estate – residential | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	6,999	7,231
Real estate – residential | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	18,839	15,900
Real estate – residential | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	42,518	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	461,552	455,371
Consumer installment | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,139,177	27,188
Consumer installment | 1 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	12,183	10,744
Consumer installment | 1 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,642	570
Consumer installment | 2 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	0	48
Consumer installment | 2 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	16,190	164
Consumer installment | 3 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	25,137	23,844
Consumer installment | 3 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,097,603	2,410
Consumer installment | 4 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	423,560	419,983
Consumer installment | 4 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	19,787	23,177
Consumer installment | 5 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	22	78
Consumer installment | 5 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	49	35
Consumer installment | 6 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	103	57
Consumer installment | 6 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	126	94
Consumer installment | 7 | Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	545	617
Consumer installment | 7 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	2,780	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	2	0
Consumer installment | 9 | Purchased Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 0	$ 0

LOANS - Loans by Class Modified

LOANS - Loans by Class Modified as Troubled Debt Restructurings (Details) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)contract	Sep. 30, 2018USD ($)contract	Dec. 31, 2018USD ($)contract
Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	33	30
Troubled debt restructurings principal balances	$ 4,983	$ 2,261
Purchased Loans By Class Modified
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	24	18
Troubled debt restructurings principal balances	$ 1,713	$ 1,865
Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructurings principal balances	$ 1,700	$ 1,900
Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	13	29
Troubled debt restructurings principal balances	$ 843	$ 1,736
Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	21	24
Troubled debt restructurings principal balances	$ 1,239	$ 2,371
Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	113		99
Troubled debt restructurings principal balances	$ 13,430		$ 9,323
Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	129		132
Troubled debt restructurings principal balances	$ 18,295		$ 18,740
Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	60		62
Troubled debt restructurings principal balances	$ 1,641		$ 1,754
Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	35		43
Troubled debt restructurings principal balances	$ 2,942		$ 3,451
Commercial, financial and agricultural | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	3	10
Troubled debt restructurings principal balances	$ 550	$ 302
Commercial, financial and agricultural | Purchased Loans By Class Modified
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	1
Troubled debt restructurings principal balances	$ 0	$ 5
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	4
Troubled debt restructurings principal balances	$ 3	$ 10
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	0
Troubled debt restructurings principal balances	$ 1	$ 0
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	5		5
Troubled debt restructurings principal balances	$ 649		$ 256
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1		1
Troubled debt restructurings principal balances	$ 31		$ 31
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	13		14
Troubled debt restructurings principal balances	$ 119		$ 138
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	3		3
Troubled debt restructurings principal balances	$ 25		$ 32
Real estate – construction and development | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	1
Troubled debt restructurings principal balances	$ 0	$ 3
Real estate – construction and development | Purchased Loans By Class Modified
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	0
Troubled debt restructurings principal balances	$ 0	$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	0
Troubled debt restructurings principal balances	$ 0	$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	0
Troubled debt restructurings principal balances	$ 0	$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	3		5
Troubled debt restructurings principal balances	$ 69		$ 145
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	4		4
Troubled debt restructurings principal balances	$ 878		$ 1,015
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1		1
Troubled debt restructurings principal balances	$ 1		$ 2
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	2		5
Troubled debt restructurings principal balances	$ 257		$ 293
Real estate – commercial and farmland | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	2	1
Troubled debt restructurings principal balances	$ 224	$ 303
Real estate – commercial and farmland | Purchased Loans By Class Modified
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	1
Troubled debt restructurings principal balances	$ 0	$ 69
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	3	2
Troubled debt restructurings principal balances	$ 341	$ 548
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	1
Troubled debt restructurings principal balances	$ 325	$ 69
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	12		12
Troubled debt restructurings principal balances	$ 2,788		$ 2,863
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	11		12
Troubled debt restructurings principal balances	$ 5,829		$ 6,162
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	3		3
Troubled debt restructurings principal balances	$ 530		$ 426
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	5		7
Troubled debt restructurings principal balances	$ 1,428		$ 1,685
Real estate – residential | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	21	12
Troubled debt restructurings principal balances	$ 4,183	$ 1,617
Real estate – residential | Purchased Loans By Class Modified
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	20	16
Troubled debt restructurings principal balances	$ 1,674	$ 1,791
Real estate – residential | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	4	17
Troubled debt restructurings principal balances	$ 481	$ 1,155
Real estate – residential | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	17	23
Troubled debt restructurings principal balances	$ 895	$ 2,302
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	88		71
Troubled debt restructurings principal balances	$ 9,915		$ 6,043
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	113		115
Troubled debt restructurings principal balances	$ 11,557		$ 11,532
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	20		20
Troubled debt restructurings principal balances	$ 925		$ 1,119
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	18		24
Troubled debt restructurings principal balances	$ 1,178		$ 1,424
Consumer installment | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	7	6
Troubled debt restructurings principal balances	$ 26	$ 36
Consumer installment | Purchased Loans By Class Modified
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	4	0
Troubled debt restructurings principal balances	$ 39	$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	5	6
Troubled debt restructurings principal balances	$ 18	$ 23
Consumer installment | Financing Receivables, 30 Days Past Due | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	2	0
Troubled debt restructurings principal balances	$ 18	$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	5		6
Troubled debt restructurings principal balances	$ 9		$ 16
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0		0
Troubled debt restructurings principal balances	$ 0		$ 0
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Loans Excluding Purchased Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	23		24
Troubled debt restructurings principal balances	$ 66		$ 69
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans | Purchased Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	7		4
Troubled debt restructurings principal balances	$ 54		$ 17

LOANS - Allowance for Loan Loss

LOANS - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	$ 31,793	$ 31,532	$ 28,819	$ 25,791	$ 25,791
Provision for loan losses	5,989	2,095	14,065	13,006	16,667
Loans charged off	(5,249)	(8,112)	(14,124)	(16,701)	(21,131)
Recoveries of loans previously charged off	2,997	2,601	6,770	6,020	7,492
Ending balance, Allowance	35,530	28,116	35,530	28,116	28,819
Period-end allocation:
Loans individually evaluated for impairment						$ 6,451	$ 4,964	$ 5,464
Loans collectively evaluated for impairment						29,079	23,855	22,652
Ending balance, Allowance	31,793	31,532	35,530	28,116	28,819	35,530	28,819	28,116
Loans:
Individually evaluated for impairment						60,871	53,892	61,163
Collectively evaluated for impairment						12,582,406	8,370,430	8,366,233
Acquired with deteriorated credit quality						183,007	87,592	102,122
Ending balance, Loan						12,826,284	8,511,914	8,529,518
Purchased Loans
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	2,443	2,339	1,933	3,253	3,253
Provision for loan losses	(114)	(1,148)	(45)	(2,001)	(2,164)
Loans charged off	(2,442)	(483)	(3,296)	(1,514)	(1,738)
Recoveries of loans previously charged off	1,832	1,305	3,127	2,275	2,582
Ending balance, Allowance	1,719	2,013	1,719	2,013	1,933
Period-end allocation:
Loans individually evaluated for impairment						1,719	1,933	2,013
Loans collectively evaluated for impairment						0	0	0
Ending balance, Allowance	2,443	2,339	1,719	3,253	3,253	1,719	1,933	2,013
Loans:
Individually evaluated for impairment						31,612	32,244	36,156
Collectively evaluated for impairment						5,173,717	2,468,996	2,573,182
Acquired with deteriorated credit quality						183,007	87,592	102,122
Ending balance, Loan						5,388,336	2,588,832	2,711,460
Nonaccrual loan						78,762	24,107
Purchased Loan Pools
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	671	776	732	1,075	1,075
Provision for loan losses	(52)	28	(113)	(271)	(343)
Loans charged off	0	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0	0
Ending balance, Allowance	619	804	619	804	732
Period-end allocation:
Loans individually evaluated for impairment						0	0	2
Loans collectively evaluated for impairment						619	732	802
Ending balance, Allowance	671	776	732	1,075	732	619	732	804
Loans:
Individually evaluated for impairment						0	0	4,697
Collectively evaluated for impairment						229,132	262,625	270,055
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						229,132	262,625	274,752
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	6,302	8,400	4,287	3,631	3,631
Provision for loan losses	1,925	1,021	5,475	9,080	10,690
Loans charged off	(1,578)	(6,121)	(4,920)	(11,314)	(13,803)
Recoveries of loans previously charged off	845	939	2,652	2,842	3,769
Ending balance, Allowance	7,494	4,239	7,494	4,239	4,287
Period-end allocation:
Loans individually evaluated for impairment						2,575	570	821
Loans collectively evaluated for impairment						4,919	3,717	3,418
Ending balance, Allowance	6,302	8,400	4,287	4,239	4,287	7,494	4,287	4,239
Loans:
Individually evaluated for impairment						4,648	3,211	2,362
Collectively evaluated for impairment						1,776,589	1,313,148	1,419,790
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						1,781,237	1,316,359	1,422,152
Commercial, financial and agricultural | Purchased Loans
Loans:
Nonaccrual loan						5,370	1,199
Real estate – construction and development
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	4,269	3,789	3,734	3,629	3,629
Provision for loan losses	800	137	1,562	201	277
Loans charged off	0	(265)	(247)	(285)	(292)
Recoveries of loans previously charged off	2	1	22	117	120
Ending balance, Allowance	5,071	3,662	5,071	3,662	3,734
Period-end allocation:
Loans individually evaluated for impairment						112	3	46
Loans collectively evaluated for impairment						4,959	3,731	3,616
Ending balance, Allowance	4,269	3,789	5,071	3,629	3,629	5,071	3,734	3,662
Loans:
Individually evaluated for impairment						921	424	701
Collectively evaluated for impairment						946,450	670,774	641,129
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						947,371	671,198	641,830
Real estate – construction and development | Purchased Loans
Loans:
Nonaccrual loan						5,326	6,119
Real estate – commercial and farmland
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	7,269	8,215	8,975	7,501	7,501
Provision for loan losses	1,166	809	805	1,630	1,636
Loans charged off	(14)	(27)	(1,367)	(169)	(338)
Recoveries of loans previously charged off	0	134	8	169	176
Ending balance, Allowance	8,421	9,131	8,421	9,131	8,975
Period-end allocation:
Loans individually evaluated for impairment						488	1,591	1,800
Loans collectively evaluated for impairment						7,933	7,384	7,331
Ending balance, Allowance	7,269	8,215	8,421	9,131	8,975	8,421	8,975	9,131
Loans:
Individually evaluated for impairment						5,783	6,649	7,021
Collectively evaluated for impairment						2,146,745	1,807,880	1,797,244
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						2,152,528	1,814,529	1,804,265
Real estate – commercial and farmland | Purchased Loans
Loans:
Nonaccrual loan						18,777	5,534
Real estate – residential
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	7,451	5,136	5,363	4,786	4,786
Provision for loan losses	975	209	2,886	750	1,002
Loans charged off	(20)	(293)	(80)	(695)	(771)
Recoveries of loans previously charged off	49	44	286	255	346
Ending balance, Allowance	8,455	5,096	8,455	5,096	5,363
Period-end allocation:
Loans individually evaluated for impairment						1,557	867	782
Loans collectively evaluated for impairment						6,898	4,496	4,314
Ending balance, Allowance	7,451	5,136	8,455	5,096	5,363	8,455	5,363	5,096
Loans:
Individually evaluated for impairment						17,907	11,364	10,226
Collectively evaluated for impairment						1,848,221	1,391,636	1,264,975
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						1,866,128	1,403,000	1,275,201
Real estate – residential | Purchased Loans
Loans:
Nonaccrual loan						48,559	10,769
Consumer installment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance, Allowance	3,388	2,877	3,795	1,916	1,916
Provision for loan losses	1,289	1,039	3,495	3,617	5,569
Loans charged off	(1,195)	(923)	(4,214)	(2,724)	(4,189)
Recoveries of loans previously charged off	269	178	675	362	499
Ending balance, Allowance	3,751	3,171	3,751	3,171	3,795
Period-end allocation:
Loans individually evaluated for impairment						0	0	0
Loans collectively evaluated for impairment						3,751	3,795	3,171
Ending balance, Allowance	$ 3,388	$ 2,877	$ 3,751	$ 3,171	$ 3,795	3,751	3,795	3,171
Loans:
Individually evaluated for impairment						0	0	0
Collectively evaluated for impairment						461,552	455,371	399,858
Acquired with deteriorated credit quality						0	0	0
Ending balance, Loan						461,552	455,371	$ 399,858
Consumer installment | Purchased Loans
Loans:
Nonaccrual loan						$ 730	$ 486

OTHER REAL ESTATE OWNED - Summa

OTHER REAL ESTATE OWNED - Summary of Activity in Other Real Estate Owned (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Real Estate Owned, Disclosure of Detailed Components [Abstract]
January 1	$ 7,218	$ 8,464
Loans transferred to other real estate owned	503	3,764
Net gains (losses) on sale and write-downs recorded in statement of income	(434)	(470)
Sales proceeds	(2,362)	(2,321)
Other	0	(62)
Ending balance	$ 4,925	$ 9,375

OTHER REAL ESTATE OWNED - Sum_2

OTHER REAL ESTATE OWNED - Summary of Activity in Purchased Other Real Estate Owned (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Real Estate Owned
Other	$ 0	$ (62)
Purchased Other Real Estate Owned
Real Estate Owned
January 1	9,535	9,011
Loans transferred to other real estate owned	3,908	2,434
Acquired in acquisitions	7,178	1,888
Portion of gains (losses) on sale and write-downs payable to (receivable from) the FDIC under loss-sharing agreements	(24)	0
Net gains (losses) on sale and write-downs recorded in statement of income	276	(477)
Sales proceeds	(5,086)	(5,140)
Other	(2)	(24)
Ending balance	$ 15,785	$ 7,692

SECURITIES SOLD UNDER AGREEME_3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Securities sold under agreements to repurchase	$ 17,744	$ 20,384

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Other Borrowings [Line Items]
Net carrying value of subordinated debt	$ 127,075	$ 89,187
Other borrowings	1,351,172	151,774
Convertible Flipper Advance due May 22, 2019; fixed interest rate of 4.68%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	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	$ 0	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	$ 100,000	0
Debt instrument, interest rate, effective percentage	2.14%
Fixed Rate Advance due October 15, 2019; fixed interest rate of 2.14%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	2.14%
Fixed Rate Advance due October 17, 2019; fixed interest rate of 2.23%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	2.23%
Fixed Rate Advance due October 21, 2019; fixed interest rate of 2.10%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	2.10%
Fixed Rate Advance due October 21, 2019; fixed interest rate of 2.10%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	2.10%
Fixed Rate Advance due October 24, 2019; fixed interest rate of 2.08%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 50,000	0
Debt instrument, interest rate, effective percentage	2.08%
Fixed Rate Advance due October 28, 2019; fixed interest rate of 2.02%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 75,000	0
Debt instrument, interest rate, effective percentage	2.02%
Fixed Rate Advance due October 30, 2019; fixed interest rate of 2.01%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 200,000	0
Debt instrument, interest rate, effective percentage	2.01%
Fixed Rate Advance due November 18, 2019; fixed interest rate of 2.11%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 75,000	0
Debt instrument, interest rate, effective percentage	2.11%
Fixed Rate Advance due November 19, 2019; fixed interest rate of 2.13%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 75,000	0
Debt instrument, interest rate, effective percentage	2.13%
Fixed Rate Advance due December 16, 2019; fixed interest rate of 2.05%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 150,000	0
Debt instrument, interest rate, effective percentage	2.05%
Fixed Rate Advance due December 23, 2019; fixed interest rate of 2.04%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	2.04%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,425	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	$ 987	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	$ 1,749	1,858
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $976 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	$ 74,024	73,926
Debt instrument, interest rate, effective percentage	5.75%
Unamortized debt issuance expense	$ 976	1,074
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,596 and $0, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.630%
Other Borrowings [Line Items]
Net carrying value of subordinated debt	$ 76,596	0
Debt instrument, interest rate, effective percentage	5.875%
Unamortized debt issuance expense	$ 1,596	0
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	$ 0	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	$ 1,391	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% (5.63% at September 30, 2019)
Other Borrowings [Line Items]
Long-term line of credit	$ 70,000	$ 70,000
Debt instrument, interest rate, effective percentage	5.63%
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 $976 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%
London Interbank Offered Rate (LIBOR) | Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,596 and $0, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.630%
Other Borrowings [Line Items]
Basis spread on variable rate	3.63%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Debt Instrument [Line Items]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds	$ 1,720,000,000
Credit arrangements for federal funds purchase	157,000,000
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value	1,840,000,000
Loans pledged at federal reserve discount window available for borrowing	1,240,000,000
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% (5.63% at September 30, 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 ($)	Jul. 01, 2019	Jun. 29, 2018	May 25, 2018	Jan. 31, 2018	Jan. 03, 2018	Jan. 18, 2017	Jan. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 31, 2018	Jun. 30, 2019	Sep. 19, 2019	Feb. 16, 2018
Subsidiary, Sale of Stock [Line Items]
Repurchase amount									$ 1,077,000	$ 11,561,000	$ 2,062,000
Increase in shareholders' equity								$ 869,294,000		$ 869,294,000	$ 547,127,000
Fidelity Southern Corporation
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)	22,181,522
Share price (in dollars per share)	$ 39.19
Increase in shareholders' equity	$ 869,300,000
Consideration transferred	$ 869,313,000
Hamilton State Bancshares, Inc.
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)		6,548,385
Share price (in dollars per share)		$ 53.35
Increase in shareholders' equity		$ 349,400,000
Consideration transferred		$ 397,135,000
Atlantic Coast Financial Corporation
Subsidiary, Sale of Stock [Line Items]
Ameris Bancorp common shares issued (in shares)			2,631,520
Share price (in dollars per share)			$ 56.15
Increase in shareholders' equity			$ 147,800,000
Consideration transferred			$ 169,287,000
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				$ 44,500,000	$ 5,500,000	$ 5,800,000
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				$ 8,900,000	$ 12,500,000							$ 82,981,000
Contingent consideration, maximum				$ 5,800,000			$ 5,800,000					$ 5,800,000
Contingent consideration paid													$ 1,200,000
Number of shares registered for resale or other disposition (in shares)															944,586
Common Stock Repurchase Program, October 2020 Expiration
Subsidiary, Sale of Stock [Line Items]
Authorized repurchase amount														$ 100,000,000
Number of shares repurchased (in shares)								0		0
Common Stock Repurchase Program, October 2019 Expiration
Subsidiary, Sale of Stock [Line Items]
Repurchase amount										$ 10,600,000

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 804,479	$ 1,537,121	$ 1,371,896	$ 1,456,347	$ 804,479
Reclassification for gains included in net income, net of tax		0	(41)	(94)	(70)
Current year changes, net of tax				20,402	(14,834)
Adjusted balance, January 1, 2018	(1,672)
Balance at end of period		2,420,723	1,404,977	2,420,723	1,404,977
Unrealized Gain (Loss) on Derivatives
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	292			351	292
Reclassification for gains included in net income, net of tax				0	0
Current year changes, net of tax				(505)	347
Reclassification to retained earnings due to change in federal corporate tax rate	(53)
Adjusted balance, January 1, 2018	239
Balance at end of period		(154)	586	(154)	586
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 for gains included in net income, net of tax				(94)	(70)
Current year changes, net of tax				20,907	(15,181)
Reclassification to retained earnings due to change in federal corporate tax rate	(339)
Adjusted balance, January 1, 2018	(1,911)
Balance at end of period		15,636	(17,162)	15,636	(17,162)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,280)	16,462	(12,571)	(4,826)	(1,280)
Reclassification to retained earnings due to change in federal corporate tax rate	$ (392)				(392)
Balance at end of period		$ 15,482	$ (16,576)	$ 15,482	$ (16,576)

WEIGHTED AVERAGE SHARES OUTST_3

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Average common shares outstanding (in shares)	69,372	47,515	54,762	41,673
Common share equivalents:
Stock options (in shares)	145	14	46	14
Nonvested restricted share grants (in shares)	83	156	75	158
Average common shares outstanding, assuming dilution (in shares)	69,600	47,685	54,883	41,845
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	0	0	0	0

LEASES - Narrative (Details)

LEASES - Narrative (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)lease	Sep. 30, 2019USD ($)lease
Leases [Abstract]
Initial lease terms	10 years	10 years
Number of leases classified as finance leases | lease	0	0
Operating lease cost	$ 3,300,000	$ 6,700,000
Sublease income		$ 0

LEASES - Impact of Leases on Ba

LEASES - Impact of Leases on Balance Sheet (Details) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use assets	$ 39,611
Operating lease liabilities	$ 42,050

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities of Operating Lease Liabilities (Details) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2020	$ 11,497
2021	10,133
2022	7,155
2023	5,748
2024	3,304
After September 30, 2024	7,276
Total lease payments	45,113
Less: Interest	(3,063)
Operating lease liabilities	$ 42,050

LEASES - Supplemental Lease Inf

LEASES - Supplemental Lease Information (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Weighted-average remaining lease term (years)	5 years 1 month 6 days
Weighted-average discount rate	2.57%
Operating cash flows from operating leases (cash payments)	$ 6,628
Operating cash flows from operating leases (lease liability reduction)	6,610
Operating lease right-of-use assets obtained in exchange for leases entered into during the period, net of business combinations	$ 3,370

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Under the Fair Value Option (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, at fair value	$ 1,187,551	$ 111,298
Mortgage loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, at fair value	1,183,417	107,428
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, at fair value	$ 4,134	$ 3,870

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ 23,000	$ (1,400)
Net gains (losses) from change in fair value of derivative financial instruments	$ 2,100	$ 848

FAIR VALUE MEASURES - Differenc

FAIR VALUE MEASURES - Difference Between Fair Value and Principal Balance of Loans Held for Sale Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Mortgage Loans Held for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of loans held for sale	$ 1,183,417	$ 107,428
Aggregate unpaid principal balance of loans held for sale	1,148,283	103,319
Past-due loans of 90 days or more	0	0
Nonaccrual loans	0	0
SBA loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate fair value of loans held for sale	4,134	3,870
Aggregate unpaid principal balance of loans held for sale	3,755	3,581
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	Sep. 30, 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	$ 1,491,207	$ 1,192,423
Loans held for sale	1,187,551	111,298
U.S. government sponsored agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	22,360
U.S. government sponsored agencies | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0
U.S. government sponsored agencies | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	22,360
U.S. government sponsored agencies | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	0
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	116,349	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	52,918	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	1,299,580	974,376
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	1,187,551	111,298
Total recurring assets at fair value	2,694,693	1,306,360
Total recurring liabilities at fair value	1,432	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	1,187,551	111,298
Total recurring assets at fair value	2,693,193	1,304,860
Total recurring liabilities at fair value	1,432	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	116,349	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	116,349	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	52,918	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	51,418	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	1,299,580	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	1,299,580	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
Mortgage banking derivative instruments | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	15,935	2,537
Derivative liability	1,195	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	15,935	2,537
Derivative liability	1,195	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
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	237
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	237
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

FAIR VALUE MEASURES - Fair Va_2

FAIR VALUE MEASURES - Fair Value Measurements of Assets Measured at Fair Value on Non-Recurring Basis (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 50,467	$ 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	50,467	38,596
Impaired loans carried at fair value
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	34,487	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	34,487	28,653
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	196	408
Other real estate owned | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Other real estate owned | Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Other real estate owned | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	196	408
Purchased other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	15,784	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	$ 15,784	$ 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	Sep. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	$ 1,491,207	$ 1,192,423
Impaired loans, at fair value	12,756,267	8,454,442
Other real estate owned, at fair value	4,925	7,218	$ 9,375	$ 8,464
Purchased other real estate owned, at fair value	15,785	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	28,653	28,653
Other real estate owned, at fair value	408	408
Purchased other real estate owned, at fair value	$ 9,535	$ 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	0.28	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	0.15	0.15
Third-party appraisals and sales contracts | Collateral discounts and estimated costs to sell | Fair Value, Measurements, Nonrecurring | Maximum | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Other real estate owned, measurement input	0.42	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	0.33	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	0.08	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	0.91	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	0.28	0.39

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Financial assets:
Cash and due from banks	$ 193,976	$ 172,036
Federal funds sold and interest-bearing deposits in banks	285,713	507,491
Time deposits in other banks	499	10,812
Loans, net	12,756,267	8,454,442
Accrued interest receivable	50,077	36,970
Financial liabilities:
Deposits	13,659,594	9,649,313
Securities sold under agreements to repurchase	17,744	20,384
Other borrowings	1,351,172	151,774
Subordinated deferrable interest debentures	127,075	89,187
FDIC loss-share payable	19,490	19,487
Accrued interest payable	11,107	5,669
Fair Value
Financial assets:
Cash and due from banks	193,976	172,036
Federal funds sold and interest-bearing deposits in banks	285,713	507,491
Time deposits in other banks	499	10,812
Loans, net	12,759,699	8,365,293
Accrued interest receivable	50,077	36,970
Financial liabilities:
Deposits	13,658,398	9,645,617
Securities sold under agreements to repurchase	17,744	20,384
Other borrowings	1,352,726	152,873
Subordinated deferrable interest debentures	124,130	90,180
FDIC loss-share payable	19,489	19,576
Accrued interest payable	11,107	5,669
Fair Value | Level 1
Financial assets:
Cash and due from banks	193,976	172,036
Federal funds sold and interest-bearing deposits in banks	285,713	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	17,744	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	499	10,812
Loans, net	0	0
Accrued interest receivable	6,012	5,456
Financial liabilities:
Deposits	13,658,398	9,645,617
Securities sold under agreements to repurchase	0	0
Other borrowings	1,352,726	152,873
Subordinated deferrable interest debentures	124,130	90,180
FDIC loss-share payable	0	0
Accrued interest payable	11,107	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	12,759,699	8,365,293
Accrued interest receivable	44,065	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	19,489	19,576
Accrued interest payable	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 2,403,565	$ 1,671,419
Unused home equity lines of credit	267,503	112,310
Financial standby letters of credit	30,308	24,596
Mortgage interest rate lock commitments	$ 603,518	$ 81,833

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions	Sep. 30, 2019USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 82.4

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	9 Months Ended
	Sep. 30, 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		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Interest income	$ 188,361	$ 121,119	$ 442,318	$ 290,577
Interest expense	39,592	22,081	92,503	46,739
Net interest income	148,769	99,038	349,815	243,838
Provision for loan losses	5,989	2,095	14,065	13,006	$ 16,667
Noninterest income	76,993	30,171	143,000	87,942
Noninterest expense
Salaries and employee benefits	77,633	38,414	154,296	110,163
Equipment and occupancy expenses	12,639	8,598	28,677	21,186
Data processing and telecommunications expenses	10,372	8,518	27,151	22,092
Other expenses	92,053	16,823	139,249	64,396
Total noninterest expense	192,697	72,353	349,373	217,837
Income before income tax expense	27,076	54,761	129,377	100,937
Income tax expense (benefit)	5,692	13,317	29,184	23,446
Net income	21,384	41,444	100,193	77,491
Total assets	17,764,277	11,428,994	17,764,277	11,428,994	11,443,515
Goodwill	911,488	505,604	911,488	505,604	503,434
Other intangible assets, net	97,328	54,729	97,328	54,729	$ 58,689
Banking Division
Segment Reporting Information [Line Items]
Interest income	141,630	97,282	338,396	226,576
Interest expense	17,368	13,241	44,340	25,417
Net interest income	124,262	84,041	294,056	201,159
Provision for loan losses	3,549	1,229	7,913	2,883
Noninterest income	21,173	16,524	50,373	42,910
Noninterest expense
Salaries and employee benefits	39,794	26,120	91,954	74,834
Equipment and occupancy expenses	10,750	7,871	25,065	19,032
Data processing and telecommunications expenses	9,551	7,589	24,778	19,504
Other expenses	87,059	13,461	126,743	54,478
Total noninterest expense	147,154	55,041	268,540	167,848
Income before income tax expense	(5,268)	44,295	67,976	73,338
Income tax expense (benefit)	(1,269)	11,156	16,197	18,114
Net income	(3,999)	33,139	51,779	55,224
Total assets	13,031,554	9,616,931	13,031,554	9,616,931
Goodwill	846,990	440,147	846,990	440,147
Other intangible assets, net	78,728	33,125	78,728	33,125
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	27,141	9,347	53,286	24,142
Interest expense	14,132	3,803	26,957	8,555
Net interest income	13,009	5,544	26,329	15,587
Provision for loan losses	1,490	122	2,235	585
Noninterest income	52,493	12,097	84,853	37,571
Noninterest expense
Salaries and employee benefits	34,144	10,061	54,237	28,667
Equipment and occupancy expenses	1,686	618	3,122	1,756
Data processing and telecommunications expenses	660	347	1,384	1,119
Other expenses	3,484	1,828	7,983	5,337
Total noninterest expense	39,974	12,854	66,726	36,879
Income before income tax expense	24,038	4,665	42,221	15,694
Income tax expense (benefit)	5,048	943	8,831	3,262
Net income	18,990	3,722	33,390	12,432
Total assets	3,156,895	789,402	3,156,895	789,402
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	5,786	4,035	16,140	10,428
Interest expense	2,617	1,566	7,294	3,778
Net interest income	3,169	2,469	8,846	6,650
Provision for loan losses	0	0	0	0
Noninterest income	560	503	1,389	1,635
Noninterest expense
Salaries and employee benefits	286	136	609	402
Equipment and occupancy expenses	2	2	4	2
Data processing and telecommunications expenses	41	30	109	93
Other expenses	27	69	170	176
Total noninterest expense	356	237	892	673
Income before income tax expense	3,373	2,735	9,343	7,612
Income tax expense (benefit)	708	574	1,962	1,598
Net income	2,665	2,161	7,381	6,014
Total assets	564,297	297,979	564,297	297,979
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income	4,366	2,090	8,827	5,428
Interest expense	1,793	631	3,986	1,725
Net interest income	2,573	1,459	4,841	3,703
Provision for loan losses	(15)	41	394	1,025
Noninterest income	2,766	1,045	6,379	3,764
Noninterest expense
Salaries and employee benefits	1,985	650	3,447	2,010
Equipment and occupancy expenses	66	58	190	171
Data processing and telecommunications expenses	22	1	27	19
Other expenses	503	242	1,249	884
Total noninterest expense	2,576	951	4,913	3,084
Income before income tax expense	2,778	1,512	5,913	3,358
Income tax expense (benefit)	584	317	1,242	705
Net income	2,194	1,195	4,671	2,653
Total assets	262,719	134,172	262,719	134,172
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Premium Finance Division
Segment Reporting Information [Line Items]
Interest income	9,438	8,365	25,669	24,003
Interest expense	3,682	2,840	9,926	7,264
Net interest income	5,756	5,525	15,743	16,739
Provision for loan losses	965	703	3,523	8,513
Noninterest income	1	2	6	2,062
Noninterest expense
Salaries and employee benefits	1,424	1,447	4,049	4,250
Equipment and occupancy expenses	135	49	296	225
Data processing and telecommunications expenses	98	551	853	1,357
Other expenses	980	1,223	3,104	3,521
Total noninterest expense	2,637	3,270	8,302	9,353
Income before income tax expense	2,155	1,554	3,924	935
Income tax expense (benefit)	621	327	952	(233)
Net income	1,534	1,227	2,972	1,168
Total assets	748,812	590,510	748,812	590,510
Goodwill	64,498	65,457	64,498	65,457
Other intangible assets, net	$ 18,600	$ 21,604	$ 18,600	$ 21,604

Uncategorized Items - abcb09-30

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