Ameris Bancorp (ABCB) 10-Q 10 Aug 20 2020 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
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 N.E., 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		69,487,546
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Central Index Key	0000351569
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Assets
Cash and due from banks	$ 292,899	$ 246,234
Federal funds sold and interest-bearing deposits in banks	428,560	375,615
Cash and cash equivalents	721,459	621,849
Time deposits in other banks	249	249
Investment securities available for sale, at fair value	1,238,896	1,403,403
Other investments	76,453	66,919
Loans held for sale, at fair value	1,736,397	1,656,711
Loans, net of unearned income	14,503,157	12,818,476
Allowance for credit losses	(208,793)	(38,189)
Loans, net	14,294,364	12,780,287
Other real estate owned, net	23,563	19,500
Premises and equipment, net	230,118	233,102
Goodwill	928,005	931,637
Other intangible assets, net	80,354	91,586
Cash value of bank owned life insurance	175,011	175,270
Deferred income taxes, net	56,306	2,180
Other assets	311,454	259,886
Total assets	19,872,629	18,242,579
Deposits:
Noninterest-bearing	5,595,868	4,199,448
Interest-bearing	9,993,950	9,827,625
Total deposits	15,589,818	14,027,073
Securities sold under agreements to repurchase	12,879	20,635
Other borrowings	1,418,336	1,398,709
Subordinated deferrable interest debentures	123,375	127,560
FDIC loss-share payable, net	18,903	19,642
Other liabilities	249,188	179,378
Total liabilities	17,412,499	15,772,997
Commitments and Contingencies (Note 11)
Shareholders’ Equity
Preferred stock, stated value $1,000 (5,000,000 shares authorized; 0 shares issued and outstanding at June 30, 2020 and December 31, 2019)	0	0
Common stock, par value $1 (200,000,000 and 100,000,000 shares authorized at June 30, 2020 and December 31, 2019, respectively; 71,674,087 and 71,499,829 shares issued at June 30, 2020 and December 31, 2019, respectively)	71,674	71,500
Capital surplus	1,909,839	1,907,108
Retained earnings	481,948	507,950
Accumulated other comprehensive income (loss), net of tax	39,613	17,995
Treasury stock, at cost (2,211,305 shares and 1,995,996 shares at June 30, 2020 and December 31, 2019, respectively)	(42,944)	(34,971)
Total shareholders’ equity	2,460,130	2,469,582
Total liabilities and shareholders’ equity	$ 19,872,629	$ 18,242,579

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
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)	200,000,000	100,000,000
Common stock, shares issued (in shares)	71,674,087	71,499,829
Treasury stock, shares (in shares)	2,211,305	1,995,996

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Interest income
Interest and fees on loans	$ 175,345	$ 117,010	$ 346,587	$ 229,411
Interest on taxable securities	9,347	9,383	19,429	18,426
Interest on nontaxable securities	157	102	314	258
Interest on deposits in other banks and federal funds sold	169	2,533	1,456	5,862
Total interest income	185,018	129,028	367,786	253,957
Interest expense
Interest on deposits	14,273	23,454	38,375	45,138
Interest on other borrowings	6,931	3,923	17,652	7,773
Total interest expense	21,204	27,377	56,027	52,911
Net interest income	163,814	101,651	311,759	201,046
Provision for loan losses	68,449	4,668	105,496	8,076
Provision for unfunded commitments	19,712	0	23,712	0
Provision for credit losses	88,161	4,668	129,208	8,076
Net interest income after provision for credit losses	75,653	96,983	182,551	192,970
Noninterest income
Service charges on deposit accounts	9,922	12,168	21,766	23,814
Mortgage banking activity	104,925	18,523	140,258	33,200
Other service charges, commissions and fees	1,130	803	2,258	1,592
Net gain on securities	14	69	5	135
Other noninterest income	4,969	3,673	11,052	7,266
Total noninterest income	120,960	35,236	175,339	66,007
Noninterest expense
Salaries and employee benefits	95,168	38,331	171,114	76,663
Occupancy and equipment expense	13,807	7,834	25,835	16,038
Data processing and communications expenses	10,514	8,388	22,468	16,779
Credit resolution-related expenses	950	979	3,148	1,890
Advertising and marketing expense	1,455	1,987	3,813	3,728
Amortization of intangible assets	5,601	3,121	11,232	6,253
Merger and conversion charges	895	3,475	1,435	5,532
Other noninterest expenses	27,378	17,136	54,776	29,793
Total noninterest expense	155,768	81,251	293,821	156,676
Income before income tax expense	40,845	50,968	64,069	102,301
Income tax expense	8,609	12,064	12,511	23,492
Net income	32,236	38,904	51,558	78,809
Other comprehensive income
Net unrealized holding gains (losses) arising during period on investment securities available for sale, net of tax expense (benefit) of $(13), $4,765, $5,743 and $5,793	(49)	17,927	21,604	21,794
Reclassification adjustment for gains on investment securities included in earnings, net of tax of $0, $13, $0 and $25	0	(48)	0	(94)
Unrealized gains (losses) on cash flow hedges arising during period, net of tax expense (benefit) of $30, $(64), $4 and $(110)	111	(239)	14	(412)
Other comprehensive income	62	17,640	21,618	21,288
Total comprehensive income	$ 32,298	$ 56,544	$ 73,176	$ 100,097
Basic earnings per common share (in dollars per share)	$ 0.47	$ 0.82	$ 0.74	$ 1.66
Diluted earnings per common share (in dollars per share)	$ 0.47	$ 0.82	$ 0.74	$ 1.66
Weighted average common shares outstanding (in thousands)
Basic (in shares)	69,192	47,311	69,235	47,354
Diluted (in shares)	69,293	47,338	69,413	47,395

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Tax expense (benefit) from unrealized holding gain (loss) on securities arising during period	$ (13)	$ 4,765	$ 5,743	$ 5,793
Tax expense (benefit) from reclassification adjustment from AOCI for sale of securities arising during period	0	13	0	25
Tax expense (benefit) from unrealized gain (loss) on cash flow hedges arising during period	$ 30	$ (64)	$ 4	$ (110)

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
Beginning balance (in shares) at Dec. 31, 2018		49,014,925				1,514,984
Beginning balance at Dec. 31, 2018	$ 1,456,347	$ 49,015	$ 1,051,584	$ 377,135	$ (4,826)	$ (16,561)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		117,122
Issuance of restricted shares	915	$ 116	799
Forfeitures of restricted shares (in shares)		(40,423)
Forfeitures of restricted shares	(524)	$ (40)	(484)
Proceeds from exercise of stock options (in shares)		7,708
Proceeds from exercise of stock options	54	$ 8	46
Share-based compensation	1,555		1,555
Purchase of treasury shares (in shares)						322,764
Purchase of treasury shares	(11,561)					$ (11,561)
Net income	78,809			78,809
Dividends on common shares	(9,486)			(9,486)
Other comprehensive income (loss) during the period	21,288				21,288
Ending balance (in shares) at Jun. 30, 2019		49,099,332				1,837,748
Ending balance at Jun. 30, 2019	1,537,121	$ 49,099	1,053,500	446,182	16,462	$ (28,122)
Beginning balance (in shares) at Mar. 31, 2019		49,126,427				1,541,118
Beginning balance at Mar. 31, 2019	1,495,584	$ 49,126	1,053,190	412,005	(1,178)	$ (17,559)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		13,328
Issuance of restricted shares	0	$ 13	(13)
Forfeitures of restricted shares (in shares)		(40,423)
Forfeitures of restricted shares	(524)	$ (40)	(484)
Proceeds from exercise of stock options	0
Share-based compensation	807		807
Purchase of treasury shares (in shares)						296,630
Purchase of treasury shares	(10,563)					$ (10,563)
Net income	38,904			38,904
Dividends on common shares	(4,727)			(4,727)
Other comprehensive income (loss) during the period	17,640				17,640
Ending balance (in shares) at Jun. 30, 2019		49,099,332				1,837,748
Ending balance at Jun. 30, 2019	1,537,121	$ 49,099	1,053,500	446,182	16,462	$ (28,122)
Beginning balance (in shares) at Dec. 31, 2019		71,499,829				1,995,996
Beginning balance at Dec. 31, 2019	2,469,582	$ 71,500	1,907,108	507,950	17,995	$ (34,971)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		151,976
Issuance of restricted shares	289	$ 152	137
Forfeitures of restricted shares (in shares)		(11,250)
Forfeitures of restricted shares	(170)	$ (11)	(159)
Proceeds from exercise of stock options (in shares)		33,532
Proceeds from exercise of stock options	701	$ 33	668
Share-based compensation	2,085		2,085
Purchase of treasury shares (in shares)						215,309
Purchase of treasury shares	(7,973)					$ (7,973)
Net income	51,558			51,558
Dividends on common shares	(20,856)			(20,856)
Other comprehensive income (loss) during the period	21,618				21,618
Ending balance (in shares) at Jun. 30, 2020		71,674,087				2,211,305
Ending balance at Jun. 30, 2020	2,460,130	$ 71,674	1,909,839	481,948	39,613	$ (42,944)
Beginning balance (in shares) at Mar. 31, 2020		71,651,986				2,210,712
Beginning balance at Mar. 31, 2020	2,437,150	$ 71,652	1,908,721	460,153	39,551	$ (42,927)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		33,351
Issuance of restricted shares	0	$ 33	(33)
Forfeitures of restricted shares (in shares)		(11,250)
Forfeitures of restricted shares	(170)	$ (11)	(159)
Share-based compensation	1,310		1,310
Purchase of treasury shares (in shares)						593
Purchase of treasury shares	(17)					$ (17)
Net income	32,236			32,236
Dividends on common shares	(10,441)			(10,441)
Other comprehensive income (loss) during the period	62				62
Ending balance (in shares) at Jun. 30, 2020		71,674,087				2,211,305
Ending balance at Jun. 30, 2020	$ 2,460,130	$ 71,674	$ 1,909,839	$ 481,948	$ 39,613	$ (42,944)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019
Statement of Stockholders' Equity [Abstract]
Dividends declared per common share (in dollars per share)	$ 0.30	$ 0.15	$ 0.20	$ 0.10

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating Activities
Net income	$ 51,558	$ 78,809
Adjustments reconciling net income to net cash provided by (used in) operating activities:
Depreciation	7,923	5,292
Net losses on sale or disposal of premises and equipment including write-downs	8	70
Net write-downs on other assets	1,090	3,580
Provision for credit losses	129,208	8,076
Net losses on sale of other real estate owned including write-downs	873	84
Share-based compensation expense	1,700	1,514
Amortization of intangible assets	11,232	6,253
Amortization of operating lease right-of-use assets	6,599	3,029
Provision for deferred taxes	(32,544)	3,962
Net amortization of investment securities available for sale	2,932	1,653
Net gain on securities	(5)	(135)
Accretion of discount on purchased loans, net	(16,138)	(5,452)
Accretion on other borrowings	94	41
Accretion on subordinated deferrable interest debentures	970	684
Loan servicing asset impairment	30,239	1,460
Originations of mortgage loans held for sale	(3,799,622)	(798,429)
Payments received on mortgage loans held for sale	34,849	488
Proceeds from sales of mortgage loans held for sale	3,724,287	745,876
Net gains on sale of mortgage loans held for sale	(129,450)	(27,222)
Originations of SBA loans	(28,595)	(33,191)
Proceeds from sales of SBA loans	35,152	29,952
Net gains on sale of SBA loans	(2,614)	(2,476)
Increase in cash surrender value of bank owned life insurance	(1,876)	(968)
Gain on bank owned life insurance proceeds	(845)	0
Changes in FDIC loss-share payable, net of cash payments	(562)	3,431
Change attributable to other operating activities	(52,715)	2,495
Net cash provided by (used in) operating activities	(26,252)	28,876
Investing Activities, net of effects of business combinations
Proceeds from maturities of time deposits in other banks	0	10,064
Purchases of securities available for sale	0	(219,352)
Proceeds from prepayments and maturities of securities available for sale	188,920	99,408
Proceeds from sales of securities available for sale	0	64,995
Net (increase) decrease in other investments	(9,529)	(17,949)
Net (increase) decrease in loans	(1,591,894)	(613,881)
Purchases of premises and equipment	(9,267)	(4,610)
Proceeds from sales of premises and equipment	409	762
Proceeds from sales of other real estate owned	3,169	4,854
Payments paid to FDIC under loss-share agreements	(177)	(2,322)
Proceeds from bank owned life insurance	2,980	0
Net cash and cash equivalents received in acquisitions	(2,417)	0
Net cash used in investing activities	(1,417,806)	(678,031)
Financing Activities, net of effects of business combinations
Net increase (decrease) in deposits	1,564,859	(66,943)
Net decrease in securities sold under agreements to repurchase	(7,756)	(17,077)
Proceeds from other borrowings	4,745,000	415,000
Repayment of other borrowings	(4,725,167)	(2,179)
Repayment of subordinated deferrable interest debentures	(5,155)	0
Proceeds from exercise of stock options	701	54
Dividends paid - common stock	(20,841)	(9,511)
Purchase of treasury shares	(7,973)	(11,561)
Net cash provided by financing activities	1,543,668	307,783
Net increase (decrease) in cash and cash equivalents	99,610	(341,372)
Cash and cash equivalents at beginning of period	621,849	679,527
Cash and cash equivalents at end of period	721,459	338,155
Cash paid (received) during the period for:
Interest	60,725	51,250
Income taxes	7,934	21,377
Loans transferred to other real estate owned	8,165	2,875
Loans transferred from loans held for sale to loans held for investment	86,557	0
Loans transferred from loans held for investment to loans held for sale	0	64,773
Loans provided for the sales of other real estate owned	299	144
Initial recognition of operating lease right-of-use assets	0	27,286
Initial recognition of operating lease liabilities	0	29,651
Right-of-use assets obtained in exchange for new operating lease liabilities	8,844	262
Assets acquired in business acquisitions	0	373
Liabilities assumed in business acquisitions	0	(1,922)
Change in unrealized gain (loss) on securities available for sale, net of tax	21,603	21,700
Change in unrealized gain (loss) on cash flow hedge, net of tax	$ 14	$ (412)

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2020
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 June 30, 2020, the Bank operated 170 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 (“GAAP”) 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 June 30, 2020 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, 2019, as amended. 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 required reserve rate was set to 0% effective March 26, 2020 and, accordingly, the Bank had no reserve requirement at June 30, 2020. The reserve requirement as of December 31, 2019 was $109.7 million 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 2020 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. During the first quarter of 2020, the Company adopted the provision of ASU 2018-15, and the adoption did not have a material impact on the Company's consolidated financial statements. 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. During the first quarter of 2020, the Company adopted the provision of ASU 2018-13, and the adoption did not have a material impact on the Company's consolidated financial statements. 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. During the first quarter of 2020, the Company adopted the provision of ASU 2017-04, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2016-13 – Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current incurred loss approach with an expected loss model, referred to as the current expected credit loss (“CECL”) model. The new standard will apply to financial assets subject to credit losses and measured at amortized cost and certain off-balance-sheet credit exposures, which include, but are not limited to, loans, leases, held-to-maturity securities, loan commitments and financial guarantees. ASU 2016-13 simplifies the accounting for purchased credit-impaired debt securities and loans and expands the disclosure requirements regarding an entity’s assumptions, models and methods for estimating the allowance for loan and lease losses. In addition, entities will need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. ASU 2016-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. Upon adoption, ASU 2016-13 provides for a modified retrospective transition by means of a cumulative effect adjustment to equity as of the beginning of the period in which the guidance is effective. The Company adopted ASU 2016-13 and all related subsequent amendments thereto effective January 1, 2020 using the modified retrospective approach. The Company recognized an increase in the allowance for credit losses on loans of $78.7 million, an increase in the allowance for unfunded commitments of $12.7 million and a reduction of retained earnings of $56.7 million, net of the increase in deferred tax assets of $19.0 million. The Company adopted ASU 2016-13 using the prospective transition approach for purchased financial assets with credit deterioration ("PCD") that were previously classified as purchased credit impaired ("PCI") and accounted for under ASU 310-30. In accordance with ASU 2016-13, the Company did not reassess whether PCI assets met the criteria of PCD assets as of the date of adoption. The Company determined $15.6 million of existing discounts on PCD loans was related to credit factors and was reclassified to the ACL upon adoption. The remaining discount on the PCD assets was determined to be related to noncredit factors and will be accreted into interest income on a level-yield method over the life of the loans. In addition, for available-for-sale debt securities, the new methodology replaces the other-than-temporary impairment model and requires the recognition of an allowance for reductions in a security’s fair value attributable to declines in credit quality, instead of a direct write-down of the security, when a valuation decline is determined to be other-than-temporary. There was no financial impact related to this implementation. The Company has made a policy election to exclude accrued interest from the amortized cost basis of debt securities and report accrued interest in other assets in the consolidated balance sheets. A debt security is placed on nonaccrual status at the time any principal or interest payments become more than 90 days delinquent or if full collection of interest or principal becomes uncertain. Accrued interest for a security placed on nonaccrual is reversed against interest income. There was no accrued interest related to debt securities reversed against interest income for the three and six months ended June 30, 2020 and 2019. Accrued interest receivable on available-for-sale debt securities totaled $4.5 million as of June 30, 2020. Refer to Note 3 for additional information. Allowance for Credit Losses – Loans Under the current expected credit loss model, the allowance for credit losses (“ACL”) on loans is a valuation allowance estimated at each balance sheet date in accordance with GAAP that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The Company estimates the ACL on loans based on the underlying assets’ amortized cost basis, which is the amount at which the financing receivable is originated or acquired, adjusted for applicable accretion or amortization of premium, discount, and net deferred fees or costs, collection of cash, and charge-offs. In the event that collection of principal becomes uncertain, the Company has policies in place to reverse accrued interest in a timely manner. Therefore, the Company has made a policy election to exclude accrued interest from the measurement of ACL. Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets and totaled $67.7 million at June 30, 2020. Expected credit losses are reflected in the allowance for credit losses through a charge to provision for credit losses. When the Company deems all or a portion of a financial asset to be uncollectible the appropriate amount is written off and the ACL is reduced by the same amount. The Company applies judgment to determine when a financial asset is deemed uncollectible; however, generally speaking, an asset will be considered uncollectible no later than when all efforts at collection have been exhausted. Subsequent recoveries, if any, are credited to the ACL when received. The Company measures expected credit losses of financial assets on a collective (pool) basis, when the financial assets share similar risk characteristics. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses the discounted cash flow (“DCF”) method, the vintage method, the PD×LGD method or a qualitative approach as discussed further below. The Company’s methodologies for estimating the ACL consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions expected to exist through the contractual lives of the financial assets that are reasonable and supportable, to the identified pools of financial assets with similar risk characteristics for which the historical loss experience was observed. The Company’s methodologies revert back to historical loss information on a straight-line basis over four quarters when it can no longer develop reasonable and supportable forecasts. The Company has identified the following pools of financial assets with similar risk characteristics for measuring expected credit losses: Commercial, financial, and agricultural - These loans include both secured and unsecured loans for working capital, expansion, crop production and other business purposes. Commercial, financial and agricultural loans also include certain U.S. Small Business Administration (“SBA”) 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. Consumer installment - These loans include home improvement loans, direct automobile loans, boat and recreational vehicle financing, and both secured and unsecured personal loans. Consumer loans carry greater risks than other loans, as the collateral can consist of rapidly depreciating assets such as automobiles and equipment that may not provide an adequate source of repayment of the loan in the case of default. Indirect automobile - Indirect automobile loans are secured by automobile collateral, generally new and used cars and trucks from auto dealers that operate within selected states. Repayment of these loans depends largely on the personal income of the borrowers which can be affected by changes in economic conditions such as unemployment levels. Collateral consists of rapidly depreciating assets that may not provide an adequate source of repayment of the loan in the event of default. Mortgage warehouse - Mortgage Warehouse facilities are provided to unaffiliated mortgage origination companies and are collateralized by one-to-four family residential loans or mortgage servicing rights. The originator closes new mortgage loans with the intent to sell these loans to third party investors for a profit. The Bank provides funding to the mortgage companies for the period between the origination and their sale of the loan. The Bank has a policy that requires that it separately validate that each residential mortgage loan was underwritten consistent with the underwriting requirements of the final investor or market standards prior to advancing funds. The Bank is repaid with the proceeds received from sale of the mortgage loan to the final investor. Municipal - Municipal loans consists of loans made to counties, municipalities and political subdivisions. The source of repayment for these loans is either general revenue of the municipality or revenues of the project being financed by the loan. These loans may be secured by real estate, machinery, equipment or assignment of certain revenues. Premium Finance - Premium finance provides loans for the acquisition of certain commercial insurance policies. Repayment of these loans is dependent on the cash flow of the insured which can be affected by changes in economic conditions. The Bank has procedures in place to cancel the insurance policy after default by the borrower to minimize the risk of loss. Real Estate - Construction and Development - 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 and investment properties. The Company limits its construction lending risk through adherence to established underwriting procedures. Real Estate - Commercial and Farmland - Commercial real estate loans include loans secured by owner-occupied commercial buildings for office, storage, retail, farmland and warehouse space. They also include non-owner occupied commercial buildings such as leased retail and office space. Commercial real estate loans may be larger in size and may involve a greater degree of risk than one-to-four family residential mortgage loans. Payments on such loans are often dependent on successful operation or management of the properties. Real Estate - Residential - The Company's residential loans represent permanent mortgage financing and are secured by residential properties located within the Bank's market areas. Residential real estate loans also include purchased loan pools secured by residential properties located outside the Bank's market area. Discounted Cash Flow Method The Company uses the discounted cash flow method to estimate expected credit losses for the commercial, financial and agricultural, consumer installment, real estate - construction and development, real estate - commercial and farmland and real estate - residential loan segments. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data adjusted based upon peer data. The Company uses regression analysis of historical internal and peer data to determine suitable loss drivers to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the loss drivers. For all loan pools utilizing the DCF method, the Company uses a combination of national and regional data including gross domestic product, home price indices, unemployment rates, retail sales, and rental vacancy rates depending on the nature of the underlying loan pool and how well that loss driver correlates to expected future losses. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over four quarters on a straight-line basis. Management leverages economic projections from a reputable and independent third party to inform its loss driver forecasts over the four-quarter forecast period. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics. The combination of adjustments for credit expectations (default and loss) and timing expectations (prepayment, curtailment, and time to recovery) produces an expected cash flow stream at the instrument level. Instrument effective yield is calculated, net of the impacts of prepayment assumptions, and the instrument expected cash flows are then discounted at that effective yield to produce an instrument-level net present value of expected cash flows (“NPV”). An ACL is established for the difference between the instrument’s NPV and amortized cost basis. Vintage Method The Company uses a vintage method to estimate expected credit losses for the indirect automobile loans segment. The Company’s vintage analysis is based on loss rates by origination date and includes data on loan amounts, loan charge-offs and recoveries by date. Using this information, vintage tables are created to evaluate loss rate patterns and develop estimated losses by vintage year. Once the tables have been calculated, reserves are estimated by multiplying the balance of a given origination year by the remaining loss to be experienced by that vintage. PD×LGD Method The Company uses the PD×LGD method to estimate expected credit losses (“EL”) for the premium finance and municipal loan segments. Under the PD×LGD method, the loss rate is a function of two components: (1) the lifetime default rate (“PD”); and (2) the loss given default (“LGD”). For the premium finance loan segment, calculations of lifetime default rates and corresponding loss given default rates of static pools are performed. The PD×LGD method uses the default rates and loss given default rates of different static pools to quantify the relationship between those rates and the credit mix of the pools and applies that relationship on a going forward basis. The Company has not incurred any historical defaults or charge offs in its municipal portfolio. Therefore, in lieu of historical loss rates, the Company applies historical benchmarking PD and LGD ratios provided by a reputable and independent third party to the current municipal loan balance. Qualitative Factors The Company uses qualitative factors for model risk uncertainty as well as for loan segment specific risks that cannot be addressed in the quantitative methods. In particular, the warehouse loan segment uses a qualitative factor for fraud losses based upon historical fraud loss data since the Company has not experienced any credit related losses in this loan segment to date. Individually Evaluated Assets Loans that do not share risk characteristics are evaluated on an individual basis. For collateral dependent financial assets where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the financial asset to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the asset as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the financial asset exceeds the fair value of the underlying collateral less estimated cost to sell. The ACL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. The Company’s estimate of the ACL reflects losses expected over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications unless the Company has identified an expected troubled debt restructuring. A loan that has been modified or renewed is considered a troubled debt restructuring (“TDR”) when two conditions are met: (1) the borrower is experiencing financial difficulty; and (2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. The Company’s ACL reflects all effects of a TDR when an individual asset is specifically identified as a reasonably expected TDR. The Company has determined that a TDR is reasonably expected no later than the point when the lender concludes that modification is the best course of action and it is at least reasonably possible that the troubled borrower will accept some form of concession from the lender to avoid a default. Reasonably expected TDRs and executed non-performing TDRs are evaluated individually to determine the required ACL. TDRs performing in accordance with their modified contractual terms for a reasonable period of time may be included in the Company’s existing pools based on the underlying risk characteristics of the loan to measure the ACL. Loan Commitments and Allowance for Credit Losses on Off-Balance Sheet Credit Exposures Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancelable, through a charge to provision for unfunded commitments in the Company’s consolidated statements of income. The ACL on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using the same methodologies as portfolio loans, taking into consideration the likelihood that funding will occur as well as any third-party guarantees and is included in other liabilities on the Company’s consolidated balance sheets. Guidance on Non-TDR Loan Modifications due to COVID-19 In April 2020, various regulatory agencies, including the Board of Governors of the Federal Reserve System (the "FRB") and the Federal Deposit Insurance Corporation (the "FDIC"), issued a revised interagency statement encouraging financial institutions to work with customers affected by the novel coronavirus pandemic (“COVID-19”) and providing additional information regarding loan modifications. The revised interagency statement clarifies the interaction between the interagency statement issued on March 22, 2020 and the temporary relief provided by Section 4013 of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Section 4013 of the CARES Act allows financial institutions to suspend the requirements to classify certain loan modifications as TDRs. The revised statement also provides supervisory interpretations on past due and nonaccrual regulatory reporting of loan modification programs and regulatory capital. This interagency guidance is expected to reduce the number of TDRs that will be reported in future periods; however, the amount is indeterminable and will depend on future developments, which are highly uncertain and cannot be accurately predicted, including the scope and duration of the pandemic and actions taken by governmental authorities and other third parties in response to the pandemic. Accounting Standards Pending Adoption ASU No. 2020-04 – Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting ("ASU 2020-04"). ASU 2020-04 provides optional guidance, for a limited time, to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. The amendments, which are elective, provide expedients and exceptions for applying GAAP to contract modifications and hedging relationships affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference LIBOR or another reference rate that is expected to be discontinued due to reference rate reform. The optional expedients for contract modifications apply consistently for all contracts or transactions within the relevant Codification Topic, Subtopic, or Industry Subtopic that contains the guidance that otherwise would be required to be applied, while those for hedging relationships can be elected on an individual hedging relationship basis. Because the guidance is intended to assist stakeholders during the global market-wide reference rate transition period, it is in effect for a limited time, from March 12, 2020 through December 31, 2022. The Company has established a working committee with representatives from relevant functional areas to inventory the contracts and accounts that are tied to LIBOR and develop a transition plan for the affected items. The Company is currently evaluating the impact of adopting ASU 2020-04 on the consolidated financial statements. ASU 2019-12 – Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ("ASU 2019-12") . ASU 2019-12 simplifies the accounting for income taxes by removing certain technical exceptions. ASU 2019-12 also clarifies and amends the accounting for income taxes in certain areas including, among others: (i) franchise taxes that are partially based on income; (ii) whether step ups in the tax basis of goodwill should be considered part of the acquisition to which it related or recognized as a separate transaction; and (iii) requiring the effect of an enacted change in tax laws or rates to be reflected in the annual effective tax rate computation in the interim period that includes the enactment date. The Company expects to apply the amendments in this update on a modified retrospective basis for the provision related to franchise taxes and prospectively for all other amendments. ASU 2019-12 is effective for interim and annual periods beginning after December 15, 2020. 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.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	6 Months Ended
	Jun. 30, 2020
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 finalized its fair value adjustments during the second quarter of 2020. (dollars in thousands) As Recorded Initial Subsequent As Recorded Assets Cash and due from banks $ 26,264 $ — $ (2,417) (o) $ 23,847 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) 250 (p) 327,617 Loans 3,587,412 (79,002) (c) 3,852 (q) 3,512,262 Less allowance for loan losses (31,245) 31,245 (d) — — Loans, net 3,556,167 (47,757) 3,852 3,512,262 Other real estate owned 7,605 (427) (e) — 7,178 Premises and equipment 93,662 11,407 (f) (3,820) (r) 101,249 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) (17,138) (s) 141,723 Total assets $ 4,778,046 $ 1,323 $ (19,273) $ 4,760,096 Liabilities Deposits: Noninterest-bearing $ 1,301,829 $ — $ (2,114) (t) $ 1,299,715 Interest-bearing 2,740,552 942 (j) — 2,741,494 Total deposits 4,042,381 942 (2,114) 4,041,209 Securities sold under agreements to repurchase 22,345 — — 22,345 Other borrowings 149,367 2,265 (k) (300) (u) 151,332 Subordinated deferrable interest debentures 46,393 (9,675) (l) — 36,718 Deferred tax liability, net 12,222 (11,401) (m) 497 (v) 1,318 Other liabilities 65,027 538 (n) (839) (w) 64,726 Total liabilities 4,337,735 (17,331) (2,756) 4,317,648 Net identifiable assets acquired over (under) liabilities assumed 440,311 18,654 (16,517) 442,448 Goodwill — 410,348 16,517 426,865 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. (o) Subsequent to acquisition, cash and due from banks were adjusted for Fidelity reconciling items. (p) Adjustment reflects additional recording of fair value adjustments to loans held for sale. (q) Adjustment reflects additional recording of fair value adjustments of the acquired loan portfolio. (r) Adjustment reflects additional recording of fair value adjustments to premises and equipment. (s) Adjustment reflects additional recording of fair value adjustments to other assets and includes a reclassification of deferred income taxes to current income taxes. (t) Subsequent to acquisition, noninterest-bearing deposits were adjusted for Fidelity reconciling items. (u) Adjustment reflects additional recording of fair value adjustments to other borrowings. (v) 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 and includes a reclassification of deferred income taxes to current income taxes. (w) Adjustment reflects additional recording of fair value adjustments to other liabilities. Goodwill of $426.9 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 $75.2 million, or 2.09%, estimated discount to the acquired carrying value. Of the total loans acquired, management identified $121.3 million that were considered to be credit impaired and were accounted for under ASC Topic 310-30 prior to the adoption of ASC 326 on January 1, 2020. 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 $ 191,534 Non-accretable difference (23,058) Cash flows expected to be collected 168,476 Accretable yield (47,173) Total purchased credit-impaired loans acquired $ 121,303 The following table presents the acquired loan data for the Fidelity acquisition. (dollars in thousands) Fair Value of Gross Contractual Estimate at Acquired receivables subject to ASC 310-30 $ 121,303 $ 191,534 $ 23,058 Acquired receivables not subject to ASC 310-30 $ 3,390,959 $ 4,217,890 $ 33,076 Pro Forma Financial Information The results of operations of Fidelity subsequent to its acquisition date are included in the Company’s consolidated statements of income and comprehensive income. The following unaudited pro forma information reflects the Company’s estimated consolidated results of operations as if the acquisitions had occurred on January 1, 2019, unadjusted for potential cost savings. Merger and conversion charges are not included in the pro forma information below. Three Months Ended Six Months Ended (dollars in thousands, except per share data; shares in thousands) 2020 2019 2020 2019 Net interest income and noninterest income $ 284,774 $ 200,132 $ 357,890 $ 392,386 Net income $ 32,943 $ 44,495 $ 52,693 $ 92,348 Net income available to common shareholders $ 32,943 $ 44,495 $ 52,693 $ 92,348 Income per common share available to common shareholders – basic $ 0.48 $ 0.64 $ 0.76 $ 1.33 Income per common share available to common shareholders – diluted $ 0.48 $ 0.64 $ 0.76 $ 1.33 Average number of shares outstanding, basic 69,192 69,492 69,235 69,535 Average number of shares outstanding, diluted 69,293 69,519 69,413 69,576

INVESTMENT SECURITIES

INVESTMENT SECURITIES	6 Months Ended
	Jun. 30, 2020
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	NOTE 3 – INVESTMENT SECURITIES The amortized cost and estimated fair value of securities available for sale along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Amortized Gross Gross Estimated June 30, 2020 U.S. government sponsored agencies $ 17,207 $ 474 $ — $ 17,681 State, county and municipal securities 90,012 3,186 — 93,198 Corporate debt securities 51,680 701 (68) 52,313 SBA pool securities 67,241 2,815 (114) 69,942 Mortgage-backed securities 962,445 43,471 (154) 1,005,762 Total debt securities $ 1,188,585 $ 50,647 $ (336) $ 1,238,896 December 31, 2019 U.S. government sponsored agencies $ 22,246 $ 116 $ — $ 22,362 State, county and municipal securities 102,952 2,310 (2) 105,260 Corporate debt securities 51,720 1,281 (2) 52,999 SBA pool securities 73,704 617 (409) 73,912 Mortgage-backed securities 1,129,816 19,937 (883) 1,148,870 Total debt securities $ 1,380,438 $ 24,261 $ (1,296) $ 1,403,403 The amortized cost and estimated fair value of debt securities available for sale securities as of June 30, 2020, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying these securities may be called or repaid without penalty. Therefore, these securities are not included in the maturity categories in the following maturity summary: ( dollars in thousands) Amortized Estimated Due in one year or less $ 32,971 $ 33,230 Due from one year to five years 54,049 55,792 Due from five to ten years 79,549 82,322 Due after ten years 59,571 61,790 Mortgage-backed securities 962,445 1,005,762 $ 1,188,585 $ 1,238,896 Securities with a carrying value of approximately $586.0 million serve as collateral to secure public deposits, securities sold under agreements to repurchase and for other purposes required or permitted by law at June 30, 2020, compared with $679.6 million at December 31, 2019. The following table shows the gross unrealized losses and estimated fair value of securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at June 30, 2020 and December 31, 2019. Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2020 Corporate debt securities $ 16,932 $ (68) $ — $ — $ 16,932 $ (68) SBA pool securities 250 (1) 4,202 (113) 4,452 (114) Mortgage-backed securities 33,274 (154) 2 — 33,276 (154) Total debt securities $ 50,456 $ (223) $ 4,204 $ (113) $ 54,660 $ (336) December 31, 2019 State, county and municipal securities $ 803 $ (2) $ — $ — $ 803 $ (2) Corporate debt securities 2,573 (2) — — 2,573 (2) SBA pool securities 28,521 (285) 4,825 (124) 33,346 (409) Mortgage-backed securities 99,279 (416) 52,326 (467) 151,605 (883) Total debt securities $ 131,176 $ (705) $ 57,151 $ (591) $ 188,327 $ (1,296) As of June 30, 2020, the Company’s security portfolio consisted of 536 securities, 30 of which were in an unrealized loss position. At June 30, 2020, the Company held 19 mortgage-backed securities that were in an unrealized loss position, all of which were issued by U.S. government-sponsored entities and agencies. At June 30, 2020, the Company held seven SBA pool securities and four corporate securities that were in an unrealized loss position. During 2020 and 2019, the Company received timely and current interest and principal payments on all of the securities classified as corporate debt securities. The Company’s investments in subordinated debt include investments in regional and super-regional banks on which the Company prepares regular analysis through review of financial information 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 June 30, 2020 or December 31, 2019. Management and the Company’s Asset and Liability Committee (the “ALCO Committee”) evaluate securities in an unrealized loss position on at least a quarterly basis, and more frequently when economic or market concerns warrant such evaluation, to determine if credit-related impairment exists. Management first evaluates whether they intend to sell or more likely than not will be required to sell an impaired security before recovering its amortized cost basis. If either criteria is met, the entire amount of unrealized loss is recognized in earnings with a corresponding adjustment to the security's amortized cost basis. If either of the above criteria is not met, management evaluates whether the decline in fair value is attributable to credit or resulted from other factors. The Company does not intend to sell these investment securities at an unrealized loss position at June 30, 2020, and it is more likely than not that the Company will not be required to sell these securities prior to recovery or maturity. Based on the results of management's review, at June 30, 2020, management believes the unrealized losses have resulted from factors other than credit and no allowance for credit losses was recorded. At June 30, 2020 and December 31, 2019, 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 six months ended June 30, 2020 and 2019: (dollars in thousands) June 30, 2020 June 30, 2019 Gross gains on sales of securities $ — $ 522 Gross losses on sales of securities — (464) Net realized gains on sales of securities available for sale $ — $ 58 Sales proceeds $ — $ 64,995 Total gain on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the six months ended June 30, 2020 and 2019: (dollars in thousands) June 30, 2020 June 30, 2019 Net realized gains on sales of securities available for sale $ — $ 58 Unrealized holding gains on equity securities 5 15 Net realized gains on sales of other investments — 62 Total gain on securities $ 5 $ 135

LOANS

LOANS	6 Months Ended
	Jun. 30, 2020
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. The Bank also offers certain SBA and commercial insurance premium finance loans nationally. Loans oustanding under the SBA's Paycheck Protection Program ("PPP") 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. Accordingly, the ultimate collectability of a substantial portion of the Bank’s loan portfolio is susceptible to changes in real estate conditions in the Bank’s primary market area. Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table: (dollars in thousands) June 30, 2020 December 31, 2019 Commercial, financial and agricultural $ 1,839,921 $ 802,171 Consumer installment 575,782 498,577 Indirect automobile 739,543 1,061,824 Mortgage warehouse 748,853 526,369 Municipal 731,508 564,304 Premium finance 690,584 654,669 Real estate – construction and development 1,641,744 1,549,062 Real estate – commercial and farmland 4,804,420 4,353,039 Real estate – residential 2,730,802 2,808,461 $ 14,503,157 $ 12,818,476 The following is a summary of changes in the accretable discounts of purchased loans during the six months ended June 30, 2019: (dollars in thousands) June 30, 2019 Balance, January 1 $ 40,496 Additions due to acquisitions — Accretion (6,125) Accretable discounts removed due to charge-offs — Transfers between non-accretable and accretable discounts, net (2,291) Ending balance $ 32,080 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: (dollars in thousands) June 30, 2020 December 31, 2019 Commercial, financial and agricultural $ 11,032 $ 9,236 Consumer installment 1,186 831 Indirect automobile 1,643 1,746 Premium finance — 600 Real estate – construction and development 1,913 1,988 Real estate – commercial and farmland 21,874 23,797 Real estate – residential 40,097 36,926 $ 77,745 $ 75,124 There was no interest income recognized on nonaccrual loans during the six months ended June 30, 2020. The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) June 30, 2020 Commercial, financial and agricultural $ 1,081 Real estate – commercial and farmland 9,632 Real estate – residential 10,367 $ 21,080 The following table presents an analysis of past-due loans as of June 30, 2020 and December 31, 2019: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 June 30, 2020 Commercial, financial and agricultural $ 802 $ 1,917 $ 6,246 $ 8,965 $ 1,830,956 $ 1,839,921 $ — Consumer installment 1,699 1,691 2,173 5,563 570,219 575,782 1,377 Indirect automobile 1,458 597 1,528 3,583 735,960 739,543 24 Mortgage warehouse — — — — 748,853 748,853 — Municipal — — — — 731,508 731,508 — Premium finance 5,141 6,767 11,928 23,836 666,748 690,584 11,928 Real estate – construction and development 8,064 1,359 3,523 12,946 1,628,798 1,641,744 1,795 Real estate – commercial and farmland 890 1,910 15,517 18,317 4,786,103 4,804,420 — Real estate – residential 20,601 6,507 34,637 61,745 2,669,057 2,730,802 2 Total $ 38,655 $ 20,748 $ 75,552 $ 134,955 $ 14,368,202 $ 14,503,157 $ 15,126 December 31, 2019 Commercial, financial and agricultural $ 3,609 $ 2,251 $ 6,484 $ 12,344 $ 789,827 $ 802,171 $ — Consumer installment 3,488 1,336 1,452 6,276 492,301 498,577 922 Indirect automobile 5,978 1,067 1,522 8,567 1,053,257 1,061,824 21 Mortgage warehouse — — — — 526,369 526,369 — Municipal — — — — 564,304 564,304 — Premium finance 13,801 8,022 5,411 27,234 627,435 654,669 4,811 Real estate – construction and development 7,785 1,224 1,583 10,592 1,538,470 1,549,062 — Real estate – commercial and farmland 7,404 3,405 15,598 26,407 4,326,632 4,353,039 — Real estate – residential 46,226 15,277 31,083 92,586 2,715,875 2,808,461 — Total $ 88,291 $ 32,582 $ 63,133 $ 184,006 $ 12,634,470 $ 12,818,476 $ 5,754 Collateral-Dependent Loans Collateral-dependent loans are loans where repayment is expected to be provided solely by the underlying collateral and there are no other available and reliable sources of repayment. These loans are written down to the lower of cost or collateral value less estimated selling costs. As of June 30, 2020, there were $102.1 million of collateral-dependent loans which are primarily secured by real estate, equipment and receivables. Impaired Loans Prior to the adoption of ASU 2016-13, loans were considered impaired when, based on current information and events, it was probable the Company would 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 would be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement, the Company considered the borrower’s capacity to pay, which included 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 assessed 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 was deemed impaired, a specific valuation allowance was allocated, if necessary, so that the loan was 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 was expected solely from the collateral. Interest payments on impaired loans were typically applied to principal unless collectability of the principal amount was reasonably assured, in which case interest was recognized on a cash basis. The following is a summary of information pertaining to impaired loans: As of and for the Period Ended (dollars in thousands) December 31, 2019 June 30, 2019 Nonaccrual loans $ 75,124 $ 41,479 Troubled debt restructurings not included above 29,609 31,383 Total impaired loans $ 104,733 $ 72,862 Quarter-to-date interest income recognized on impaired loans $ 1,201 $ 1,171 Year-to-date interest income recognized on impaired loans $ 4,131 $ 2,025 Quarter-to-date foregone interest income on impaired loans $ 1,044 $ 750 Year-to-date foregone interest income on impaired loans $ 4,100 $ 1,478 The following table presents an analysis of information pertaining to impaired loans as of December 31, 2019 and June 30, 2019: (dollars in thousands) Unpaid Recorded Recorded Total Related Three Twelve December 31, 2019 Commercial, financial and agricultural $ 18,438 $ 1,911 $ 7,840 $ 9,751 $ 1,542 $ 9,073 $ 6,287 Consumer installment 2,179 839 — 839 — 420 767 Indirect automobile 1,845 1,746 — 1,746 — 1,481 592 Premium finance 757 — 757 757 156 758 524 Real estate – construction and development 4,893 1,319 1,605 2,924 204 5,277 7,278 Real estate – commercial and farmland 42,515 12,147 18,381 30,528 953 30,749 23,280 Real estate – residential 62,675 13,413 44,775 58,188 3,592 70,723 51,817 Total $ 133,302 $ 31,375 $ 73,358 $ 104,733 $ 6,447 $ 118,481 $ 90,545 (dollars in thousands) Unpaid Recorded Recorded Total Related Three Six Month Average Recorded Investment June 30, 2019 Commercial, financial and agricultural $ 13,097 $ 1,632 $ 3,407 $ 5,039 $ 634 $ 5,196 $ 4,430 Consumer installment 1,034 932 — 932 — 982 998 Premium finance 1,104 913 191 1,104 10 552 368 Real estate – construction and development 16,219 2,059 7,279 9,338 498 8,834 8,612 Real estate – commercial and farmland 20,075 1,951 16,125 18,076 1,984 17,846 18,301 Real estate – residential 41,025 12,221 26,152 38,373 1,880 39,416 39,213 Total $ 92,554 $ 19,708 $ 53,154 $ 72,862 $ 5,006 $ 72,826 $ 71,922 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's amortized cost by class of financing receivable, risk grade and year of origination (in thousands). Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the table below. There were no loans risk graded 9 at June 30, 2020. Term Loans As of June 30, 2020 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Loans Amortized Cost Basis Total Commercial, Financial and Agricultural Risk Grade: 1 $ 1,040,825 $ 3,753 $ 1,793 $ 690 $ 688 $ 5,800 $ 10,509 $ — $ 1,064,058 2 36 1,354 935 3,782 108 2,109 6,043 — 14,367 3 52,010 62,009 18,813 19,721 9,505 6,450 73,670 — 242,178 4 50,333 102,834 103,960 60,081 24,471 35,983 95,792 — 473,454 5 1,020 2,961 2,999 5,944 1,482 3,718 2,784 — 20,908 6 — 356 1,860 561 248 1,306 1,482 — 5,813 7 — 744 1,692 2,098 694 4,531 9,384 — 19,143 Total commercial, financial and agricultural $ 1,144,224 $ 174,011 $ 132,052 $ 92,877 $ 37,196 $ 59,897 $ 199,664 $ — $ 1,839,921 Consumer Installment Risk Grade: 1 $ 3,941 $ 4,734 $ 2,374 $ 845 $ 145 $ 67 $ 1,181 $ — $ 13,287 2 — — 77 3 2,862 1,187 50 — 4,179 3 8,284 10,517 4,510 5,298 39,040 25,378 3,222 — 96,249 4 98,445 120,187 133,148 73,783 18,923 10,625 3,810 — 458,921 5 50 136 37 38 27 243 9 — 540 6 — 14 14 4 50 78 — — 160 7 — 192 150 196 816 965 127 — 2,446 Total consumer installment $ 110,720 $ 135,780 $ 140,310 $ 80,167 $ 61,863 $ 38,543 $ 8,399 $ — $ 575,782 Indirect Automobile Risk Grade: 2 $ — $ — $ 112 $ 38 $ 5,047 $ 3,908 $ — $ — $ 9,105 3 — 47,286 241,703 252,508 112,068 74,214 — — 727,779 7 — 93 388 579 638 961 — — 2,659 Total indirect automobile $ — $ 47,379 $ 242,203 $ 253,125 $ 117,753 $ 79,083 $ — $ — $ 739,543 Mortgage Warehouse Risk Grade: 3 $ — $ — $ — $ — $ — $ — $ 748,853 $ — $ 748,853 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 748,853 $ — $ 748,853 Term Loans As of June 30, 2020 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Loans Amortized Cost Basis Total Municipal Risk Grade: 1 $ 198,131 $ 12,763 $ 37,851 $ 175,644 $ 172,620 $ 115,134 $ — $ — $ 712,143 2 — — — — — 2,587 — — 2,587 3 — 775 — 6,300 — 9,107 — — 16,182 4 — — — — — 596 — — 596 Total municipal $ 198,131 $ 13,538 $ 37,851 $ 181,944 $ 172,620 $ 127,424 $ — $ — $ 731,508 Premium Finance Risk Grade: 2 $ 563,735 $ 111,749 $ 1,203 $ 1,112 $ 262 $ 594 $ — $ — $ 678,655 7 2,781 6,297 10 — 2,841 — — — 11,929 Total premium finance $ 566,516 $ 118,046 $ 1,213 $ 1,112 $ 3,103 $ 594 $ — $ — $ 690,584 Real Estate – Construction and Development Risk Grade: 3 $ 16,000 $ 18,405 $ 17,828 $ 9,991 $ 4,005 $ 8,759 $ 685 $ — $ 75,673 4 288,761 661,716 280,311 120,430 21,001 37,348 92,226 — 1,501,793 5 171 5,100 2,420 607 17,806 9,447 111 — 35,662 6 339 2,652 12,421 2,488 527 4,562 — — 22,989 7 — 9 1,190 889 46 3,493 — — 5,627 Total real estate – construction and development $ 305,271 $ 687,882 $ 314,170 $ 134,405 $ 43,385 $ 63,609 $ 93,022 $ — $ 1,641,744 Real Estate – Commercial and Farmland Risk Grade: 1 $ — $ — $ 198 $ — $ — $ — $ — $ — $ 198 2 1,449 547 578 2,289 4,543 15,895 1,946 — 27,247 3 275,436 387,436 172,702 219,630 204,796 325,464 73,997 — 1,659,461 4 220,881 602,402 532,184 418,685 356,739 686,276 33,349 — 2,850,516 5 5,846 4,685 2,798 26,617 15,162 74,695 566 — 130,369 6 — 8,254 9,905 13,851 14,933 24,053 730 — 71,726 7 170 6,096 5,048 8,944 11,173 32,535 937 — 64,903 Total real estate – commercial and farmland $ 503,782 $ 1,009,420 $ 723,413 $ 690,016 $ 607,346 $ 1,158,918 $ 111,525 $ — $ 4,804,420 Real Estate - Residential Risk Grade: 1 $ — $ — $ — $ — $ — $ 23 $ — $ — $ 23 2 — 418 14 126 1,525 61,280 1,768 — 65,131 3 284,058 541,802 303,447 220,661 177,896 462,308 225,353 2,313 2,217,838 4 16,675 74,152 43,926 32,278 34,830 105,288 51,186 59 358,394 5 310 1,453 2,366 3,268 1,499 12,330 3,963 — 25,189 6 172 1,736 939 62 331 4,180 597 — 8,017 7 2,836 8,179 11,568 5,120 2,091 19,355 7,061 — 56,210 Total real estate - residential $ 304,051 $ 627,740 $ 362,260 $ 261,515 $ 218,172 $ 664,764 $ 289,928 $ 2,372 $ 2,730,802 The following table presents the loan portfolio by risk grade as of December 31, 2019 (in thousands): Risk Commercial, Consumer Installment Indirect Automobile Mortgage Warehouse Municipal Premium Finance Real Estate - Real Estate - Real Estate - Total 1 $ 22,396 $ 13,184 $ — $ — $ 552,062 $ — $ — $ 208 $ 27 $ 587,877 2 18,937 1,233 18,354 — 2,690 654,069 17,535 35,299 92,255 840,372 3 215,180 33,314 1,033,861 526,369 8,925 — 90,124 1,720,039 2,406,587 6,034,399 4 482,146 449,224 4,009 — 627 — 1,377,674 2,348,083 222,779 4,884,542 5 33,317 208 — — — — 41,759 133,119 24,618 233,021 6 4,901 213 — — — — 17,223 53,941 10,132 86,410 7 25,294 1,191 5,600 — — 600 4,747 62,350 52,063 151,845 8 — 8 — — — — — — — 8 9 — 2 — — — — — — — 2 Total $ 802,171 $ 498,577 $ 1,061,824 $ 526,369 $ 564,304 $ 654,669 $ 1,549,062 $ 4,353,039 $ 2,808,461 $ 12,818,476 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 to be troubled debt restructurings because the borrower is not experiencing financial difficulty. The Company modified loans in the first six months of 2020 and 2019 totaling $139.6 million and $107.7 million, respectively, under such parameters. As of June 30, 2020 and December 31, 2019, the Company had a balance of $42.3 million and $35.2 million, respectively, in troubled debt restructurings. The Company has recorded $1.7 million and $1.9 million in previous charge-offs on such loans at June 30, 2020 and December 31, 2019, respectively. The Company’s balance in the allowance for credit losses allocated to such troubled debt restructurings was $2.9 million and $3.7 million at June 30, 2020 and December 31, 2019, respectively. At June 30, 2020, the Company did not have any commitments to lend additional funds to debtors whose terms have been modified in troubled restructurings. During the six months ended June 30, 2020 and 2019, the Company modified loans as troubled debt restructurings with principal balances of $11.3 million and $5.3 million, respectively, and these modifications did not have a material impact on the Company’s allowance for credit losses. The following table presents the loans by class modified as troubled debt restructurings which occurred during the six months ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 731 1 $ 7 Consumer installment 4 15 9 62 Premium finance — — 1 191 Real estate – construction and development 1 20 — — Real estate – commercial and farmland 1 16 2 214 Real estate – residential 76 10,496 34 4,794 Total 83 $ 11,278 47 $ 5,268 Troubled debt restructurings with an outstanding balance of $1.7 million and $1.9 million defaulted during the six months ended June 30, 2020 and 2019, respectively, and these defaults did not have a material impact on the Company’s allowance for credit losses. The following table presents for loans the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the six months ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 200 2 $ 4 Consumer installment 3 4 4 24 Real estate – construction and development 2 285 — — Real estate – commercial and farmland 2 676 — — Real estate – residential 8 567 19 1,832 Total 16 $ 1,732 25 $ 1,860 The following table presents the amount of troubled debt restructurings by loan class classified separately as accrual and nonaccrual at June 30, 2020 and December 31, 2019: June 30, 2020 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 7 $ 592 13 $ 1,034 Consumer installment 13 42 20 67 Real estate – construction and development 5 919 4 308 Real estate – commercial and farmland 18 5,252 8 1,877 Real estate – residential 250 29,935 37 2,231 Total 293 $ 36,740 82 $ 5,517 December 31, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 5 $ 516 17 $ 335 Consumer installment 4 8 27 107 Premium finance 1 156 — — Real estate – construction and development 6 936 3 253 Real estate – commercial and farmland 21 6,732 8 2,071 Real estate – residential 197 21,261 40 2,857 Total 234 $ 29,609 95 $ 5,623 COVID-19 Deferrals As of June 30, 2020, the Company modified $2.76 billion in loans for borrowers impacted by the COVID-19 pandemic. These modifications primarily consisted of short-term payment deferrals or interest-only periods to assist customers. Modifications related to the COVID-19 pandemic and qualifying under the provisions of Section 4013 of the CARES Act are not deemed to be troubled debt restructurings. The table below presents short-term deferrals related to the COVID-19 pandemic that were not considered TDRs. (dollars in thousands) COVID-19 Deferrals Deferrals as a % of total loans Commercial, financial and agricultural $ 155,310 8.4 % Consumer installment 15,502 2.7 % Indirect automobile 65,064 8.8 % Municipal 2,461 0.3 % Premium finance 46,496 6.7 % Real estate – construction and development 192,474 11.7 % Real estate – commercial and farmland 1,961,513 40.8 % Real estate – residential 318,881 11.7 % $ 2,757,701 19.0 % Allowance for Credit Losses The allowance for credit losses represents an allowance for expected losses over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications unless the Company reasonably expects to execute a troubled debt restructuring with a borrower. The Company segregates the loan portfolio by type of loan and utilizes this segregation in evaluating exposure to risks within the portfolio. Loan losses are charged against the allowance when management believes the collection of a loan’s principal is unlikely. Subsequent recoveries are credited to the allowance. Consumer loans are charged off in accordance with the Federal Financial Institutions Examination Council’s (“FFIEC”) Uniform Retail Credit Classification and Account Management Policy. Commercial loans are charged off when they are deemed uncollectible, which usually involves a triggering event within the collection effort. If the loan is collateral dependent, the loss is more easily identified and is charged off when it is identified, usually based upon receipt of an appraisal. However, when a loan has guarantor support, the Company may carry the estimated loss as a reserve against the loan while collection efforts with the guarantor are pursued. If, after collection efforts with the guarantor are complete, the deficiency is still considered uncollectible, the loss is charged off and any further collections are treated as recoveries. In all situations, when a loan is downgraded to an Asset Quality Rating of 9 (Loss per the regulatory guidance), the uncollectible portion is charged off. During the three and six months ended June 30, 2020, the allowance for credit losses increased primarily due to deterioration in forecasted macroeconomic factors resulting from the COVID-19 pandemic. The current forecast reflects, among other things, a decline in GDP and elevated unemployment levels compared to the forecast at both the time of adoption of ASC 326 on January 1, 2020 and the most recent quarter end of March 31, 2020. In addition, the Company also uses certain qualitative adjustments for specific portfolios as well as model uncertainty. The following tables detail activity in the allowance for credit losses by portfolio segment for the three and six-month periods ended June 30, 2020 and June 30, 2019 and end of period balances by portfolio segment as of June 30, 2020, December 31, 2019 and June 30, 2019. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Three Months Ended June 30, 2020 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2020 $ 8,110 $ 15,446 $ 3,464 $ 1,102 $ 522 $ 11,508 Provision for loan losses 11 4,824 915 396 (15) (2,083) Loans charged off (486) (962) (1,016) — — (1,903) Recoveries of loans previously charged off 303 777 18 — — 676 Balance, June 30, 2020 $ 7,938 $ 20,085 $ 3,381 $ 1,498 $ 507 $ 8,198 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2020 $ 25,319 $ 51,754 $ 32,299 $ 149,524 Provision for loan losses 28,853 38,133 (2,585) 68,449 Loans charged off (74) (6,315) (525) (11,281) Recoveries of loans previously charged off 168 21 138 2,101 Balance, June 30, 2020 $ 54,266 $ 83,593 $ 29,327 $ 208,793 Six Months Ended June 30, 2020 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2019 $ 4,567 $ 3,784 $ — $ 640 $ 484 $ 2,550 Adjustment to allowance for adoption of ASU 2016-13 2,587 8,012 4,109 463 (92) 4,471 Provision for loan losses 3,091 8,973 1,479 395 115 2,551 Loans charged off (2,972) (2,104) (2,247) — — (2,734) Recoveries of loans previously charged off 665 1,420 40 — — 1,360 Balance, June 30, 2020 $ 7,938 $ 20,085 $ 3,381 $ 1,498 $ 507 $ 8,198 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2019 $ 5,995 $ 9,666 $ 10,503 $ 38,189 Adjustment to allowance for adoption of ASU 2016-13 12,248 27,073 19,790 78,661 Provision for loan losses 35,587 53,991 (686) 105,496 Loans charged off (74) (7,243) (625) (17,999) Recoveries of loans previously charged off 510 106 345 4,446 Balance, June 30, 2020 $ 54,266 $ 83,593 $ 29,327 $ 208,793 Prior to the adoption of ASC 326 on January 1, 2020, the Company calculated the allowance for loan losses under the incurred loss methodology. The following tables are disclosures related to the allowance for loan losses in prior periods. (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance December 31, 2019 Period-end allocation: Loans individually evaluated for impairment (1) $ 1,543 $ — $ — $ — $ — $ 758 Loans collectively evaluated for impairment 3,024 3,784 — 640 484 1,792 Ending balance $ 4,567 $ 3,784 $ — $ 640 $ 484 $ 2,550 Loans: Individually evaluated for impairment (1) $ 8,032 $ — $ — $ — $ — $ 6,768 Collectively evaluated for impairment 789,252 498,363 1,056,811 526,369 564,304 647,901 Acquired with deteriorated credit quality 4,887 214 5,013 — — — Ending balance $ 802,171 $ 498,577 $ 1,061,824 $ 526,369 $ 564,304 $ 654,669 Real Estate – Construction and Development Real Estate – Real Estate – Total December 31, 2019 Period-end allocation: Loans individually evaluated for impairment (1) $ 204 $ 953 $ 3,704 $ 7,162 Loans collectively evaluated for impairment 5,791 8,713 6,799 31,027 Ending balance $ 5,995 $ 9,666 $ 10,503 $ 38,189 Loans: Individually evaluated for impairment (1) $ 1,605 $ 19,759 $ 46,311 $ 82,475 Collectively evaluated for impairment 1,532,786 4,256,397 2,737,095 12,609,278 Acquired with deteriorated credit quality 14,671 76,883 25,055 126,723 Ending balance $ 1,549,062 $ 4,353,039 $ 2,808,461 $ 12,818,476 (1) At December 31, 2019, loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000, including all troubled debt restructurings and not only those currently classified as troubled debt restructurings. (dollars in thousands) Commercial, Consumer Mortgage Warehouse Municipal Premium Finance Three Months Ended Balance, March 31, 2019 $ 2,190 $ 3,936 $ 640 $ 508 $ 1,830 Provision for loan losses 717 334 — (6) 1,369 Loans charged off (473) (1,171) — — (865) Recoveries of loans previously charged off 38

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	6 Months Ended
	Jun. 30, 2020
Investments, Debt and Equity Securities [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	NOTE 5 – 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 June 30, 2020 and December 31, 2019, 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 June 30, 2020 and December 31, 2019. (dollars in thousands) June 30, 2020 December 31, 2019 Securities sold under agreements to repurchase $ 12,879 $ 20,635

OTHER BORROWINGS

OTHER BORROWINGS	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
OTHER BORROWINGS	NOTE 6 – OTHER BORROWINGS Other borrowings consist of the following: (dollars in thousands) June 30, 2020 December 31, 2019 FHLB borrowings: Fixed Rate Advance due January 10, 2020; fixed interest rate of 1.68% $ — $ 50,000 Fixed Rate Advance due January 13, 2020; fixed interest rate of 1.68% — 50,000 Fixed Rate Advance due January 13, 2020; fixed interest rate of 1.67% — 100,000 Fixed Rate Advance due January 15, 2020; fixed interest rate of 1.71% — 50,000 Fixed Rate Advance due January 16, 2020; fixed interest rate of 1.69% — 150,000 Fixed Rate Advance due January 17, 2020; fixed interest rate of 1.70% — 100,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 50,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 200,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.70% — 25,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 75,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 25,000 Fixed Rate Advance due January 23, 2020; fixed interest rate of 1.71% — 100,000 Fixed Rate Advance due January 27, 2020; fixed interest rate of 1.73% — 50,000 Fixed Rate Advance due February 18, 2020; fixed interest rate of 1.72% — 100,000 Fixed Rate Advance due July 6, 2020; fixed interest rate of 0.27% 150,000 — Fixed Rate Advance due July 8, 2020; fixed interest rate of 0.27% 100,000 — Fixed Rate Advance due July 10, 2020; fixed interest rate of 0.246% 100,000 — Fixed Rate Advance due July 20, 2020; fixed interest rate of 0.25% 100,000 — Fixed Rate Advance due July 22, 2020; fixed interest rate of 0.27% 100,000 — Fixed Rate Advance due July 23, 2020; fixed interest rate of 0.38% 100,000 — Fixed Rate Advance due July 23, 2020; fixed interest rate of 0.27% 100,000 — Fixed Rate Advance due July 28, 2020; fixed interest rate of 0.25% 100,000 — Fixed Rate Advance due August 18, 2020; fixed interest rate of 0.21% 150,000 — Fixed Rate Advance due September 21, 2020; fixed interest rate of 0.22% 100,000 — Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208% 15,000 — Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445% 15,000 — Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606% 15,000 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,417 1,422 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 981 985 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,639 1,712 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $878 and $943, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% 74,122 74,057 Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $2,287 and $2,408, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% 117,713 117,592 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,212 and $1,596, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% 76,212 76,595 Other debt: Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,252 1,346 Total $ 1,418,336 $ 1,398,709 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 June 30, 2020, $2.83 billion was available for borrowing on lines with the FHLB. As of June 30, 2020, the Bank maintained credit arrangements with various financial institutions to purchase federal funds up to $152.0 million.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2020
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 7 – 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. As of June 30, 2020, $14.3 million, or 375,241 shares, of the Company's common stock had been repurchased under the 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.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	NOTE 8 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on investment securities available for sale and interest rate swap derivatives. The reclassification for gains included in net income is recorded in gain (loss) on securities in the consolidated statement of income and comprehensive income. The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of June 30, 2020 and 2019: (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, January 1, 2020 $ (147) $ 18,142 $ 17,995 Reclassification for gains included in net income, net of tax — — — Current year changes, net of tax 14 21,604 21,618 Balance, June 30, 2020 $ (133) $ 39,746 $ 39,613 (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 (412) 21,794 21,382 Balance, June 30, 2019 $ (61) $ 16,523 $ 16,462

WEIGHTED AVERAGE SHARES OUTSTAN

WEIGHTED AVERAGE SHARES OUTSTANDING	6 Months Ended
	Jun. 30, 2020
Earnings Per Share [Abstract]
WEIGHTED AVERAGE SHARES OUTSTANDING	NOTE 9 – WEIGHTED AVERAGE SHARES OUTSTANDING Earnings per share have been computed based on the following weighted average number of common shares outstanding: Three Months Ended Six Months Ended (share data in thousands) 2020 2019 2020 2019 Average common shares outstanding 69,192 47,311 69,235 47,354 Common share equivalents: Stock options 9 — 33 — Nonvested restricted share grants 75 27 130 41 Performance share units 17 — 15 — Average common shares outstanding, assuming dilution 69,293 47,338 69,413 47,395

FAIR VALUE MEASURES

FAIR VALUE MEASURES	6 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASURES	NOTE 10 – 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) June 30, 2020 December 31, 2019 Mortgage loans held for sale $ 1,731,530 $ 1,647,900 SBA loans held for sale 4,867 8,811 Total loans held for sale $ 1,736,397 $ 1,656,711 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 $41.1 million and a net gain of $2.7 million resulting from fair value changes of these mortgage loans were recorded in income during the six months ended June 30, 2020 and 2019, respectively. A net gain of $33.8 million and a net gain $3.1 million resulting from changes in the fair value of the related derivative financial instruments used to hedge exposure to the market-related risks associated with these mortgage loans were recorded in income during the six months ended June 30, 2020 and 2019, 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 June 30, 2020 and December 31, 2019: (dollars in thousands) June 30, 2020 December 31, 2019 Aggregate fair value of mortgage loans held for sale $ 1,731,530 $ 1,647,900 Aggregate unpaid principal balance of mortgage loans held for sale 1,640,561 1,598,057 Past-due loans of 90 days or more — 1,649 Nonaccrual loans — 1,649 Unpaid principal balance of nonaccrual loans — 1,616 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 June 30, 2020 and December 31, 2019: (dollars in thousands) June 30, 2020 December 31, 2019 Aggregate fair value of SBA loans held for sale $ 4,867 $ 8,811 Aggregate unpaid principal balance of SBA loans held for sale 4,439 8,206 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 collateral-dependent impaired loans, loan servicing rights and OREO. Additionally, the Company is required to disclose, but not record, the fair value of other financial instruments. 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 June 30, 2020 and December 31, 2019: Recurring Basis June 30, 2020 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government sponsored agencies $ 17,681 $ — $ 17,681 $ — State, county and municipal securities 93,198 — 93,198 — Corporate debt securities 52,313 — 50,813 1,500 SBA pool securities 69,942 — 69,942 — Mortgage-backed securities 1,005,762 — 1,005,762 — Loans held for sale 1,736,397 — 1,736,397 — Mortgage banking derivative instruments 51,919 — 51,919 — Total recurring assets at fair value $ 3,027,212 $ — $ 3,025,712 $ 1,500 Financial liabilities: Derivative financial instruments $ 170 $ — $ 170 $ — Mortgage banking derivative instruments 14,769 — 14,769 — Total recurring liabilities at fair value $ 14,939 $ — $ 14,939 $ — Recurring Basis December 31, 2019 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government sponsored agencies $ 22,362 $ — $ 22,362 $ — State, county and municipal securities 105,260 — 105,260 — Corporate debt securities 52,999 — 51,499 1,500 SBA pool securities 73,912 — 73,912 — Mortgage-backed securities 1,148,870 — 1,148,870 — Loans held for sale 1,656,711 — 1,656,711 — Mortgage banking derivative instruments 7,814 — 7,814 — Total recurring assets at fair value $ 3,067,928 $ — $ 3,066,428 $ 1,500 Financial liabilities: Derivative financial instruments $ 187 $ — $ 187 $ — Mortgage banking derivative instruments 4,471 — 4,471 — Total recurring liabilities at fair value $ 4,658 $ — $ 4,658 $ — 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 June 30, 2020 and December 31, 2019: Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 June 30, 2020 Collateral-dependent loans $ 92,826 $ — $ — $ 92,826 Other real estate owned 1,753 — — 1,753 Mortgage servicing rights 91,381 — 91,381 — SBA servicing rights 5,241 — 5,241 — Total nonrecurring assets at fair value $ 191,201 $ — $ 96,622 $ 94,579 December 31, 2019 Impaired loans carried at fair value $ 43,788 $ — $ — $ 43,788 Other real estate owned 17,289 — — 17,289 Total nonrecurring assets at fair value $ 61,077 $ — $ — $ 61,077 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 six months ended June 30, 2020 and the year ended December 31, 2019, there was not a change in the methods and significant assumptions used to estimate fair value. The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets: (dollars in thousands) Fair Value Valuation Unobservable Inputs Range of Weighted June 30, 2020 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Collateral-dependent loans $ 92,826 Third-party appraisals and discounted cash flows Collateral discounts and 17% - 81% 32% Other real estate owned $ 1,753 Third-party appraisals and sales contracts Collateral discounts and estimated 21% - 48% 35% December 31, 2019 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 43,788 Third-party appraisals and discounted cash flows Collateral discounts and 1% - 95% 27% Other real estate owned $ 17,289 Third-party appraisals and sales contracts Collateral discounts and estimated 9% - 89% 31% 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 June 30, 2020 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 292,899 $ 292,899 $ — $ — $ 292,899 Federal funds sold and interest-bearing accounts 428,560 428,560 — — 428,560 Time deposits in other banks 249 — 249 — 249 Loans, net 14,201,538 — — 14,249,663 14,249,663 Accrued interest receivable 72,175 — 4,490 67,685 72,175 Financial liabilities: Deposits 15,589,818 — 15,611,958 — 15,611,958 Securities sold under agreements to repurchase 12,879 12,879 — — 12,879 Other borrowings 1,418,336 — 1,424,093 — 1,424,093 Subordinated deferrable interest debentures 123,375 — 116,869 — 116,869 FDIC loss-share payable 18,903 — — 19,085 19,085 Accrued interest payable 6,862 — 6,826 — 6,826 Fair Value Measurements December 31, 2019 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 246,234 $ 246,234 $ — $ — $ 246,234 Federal funds sold and interest-bearing accounts 375,615 375,615 — — 375,615 Time deposits in other banks 249 — 249 — 249 Loans, net 12,736,499 — — 12,806,709 12,806,709 Accrued interest receivable 52,362 — 5,179 47,183 52,362 Financial liabilities: Deposits 14,027,073 — 14,035,686 — 14,035,686 Securities sold under agreements to repurchase 20,635 20,635 — — 20,635 Other borrowings 1,398,709 — 1,402,510 — 1,402,510 Subordinated deferrable interest debentures 127,560 — 126,815 — 126,815 FDIC loss-share payable 19,642 — — 19,657 19,657 Accrued interest payable 11,524 — 11,524 — 11,524

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – 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) June 30, 2020 December 31, 2019 Commitments to extend credit $ 2,468,695 $ 2,486,949 Unused home equity lines of credit 261,647 262,089 Financial standby letters of credit 32,877 29,232 Mortgage interest rate lock commitments 1,279,952 288,490 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 or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral is required in instances which the Company deems necessary. The Company has not been required to perform on any material financial standby letters of credit and the Company has not incurred any losses on financial standby letters of credit for the six months ended June 30, 2020 and the year ended December 31, 2019. The Company maintains an allowance for credit losses on unfunded commitments which is recorded in other liabilities on the consolidated balance sheets. The following table presents activity in the allowance for unfunded commitments for the periods presented: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2020 Balance at beginning of period $ 17,791 $ 1,077 Adjustment to reflect adoption of ASU 2016-13 — 12,714 Provision for unfunded commitments 19,712 23,712 Balance at end of period $ 37,503 $ 37,503 Other Commitments As of June 30, 2020, letters of credit issued by the FHLB totaling $157.4 million were used to guarantee the Bank’s performance related to a portion of its 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. COVID-19 In December 2019, a novel coronavirus (COVID-19) was reported in China, and, in March 2020, the World Health Organization declared the outbreak a pandemic. The COVID-19 pandemic has caused significant economic dislocation in the United States, as many state and local governments have intermittently ordered non-essential businesses to close and residents to shelter in place at home. This has resulted in an unprecedented slowdown in economic activity and a related increase in unemployment and unemployment claims. Given the ongoing and dynamic nature of the circumstances, it is difficult to predict the full impact of the COVID-19 outbreak on our business. The United States government has taken steps to attempt to mitigate some of the more severe anticipated economic effects of the coronavirus, including the passage of the CARES Act and subsequent legislation, but there can be no assurance that such steps will be effective or achieve their desired results in a timely fashion. The extent of such impact from the COVID-19 outbreak and related mitigation efforts will depend on future developments, which are highly uncertain, including, but not limited to, the duration and spread of the outbreak, its severity, the actions to contain the virus or treat its impact, and how quickly and to what extent normal economic and operating conditions can resume. This could cause a material, adverse effect on the Company’s business, financial condition, liquidity and results of operations, including increases in loan delinquencies, problem assets and foreclosures; decreases in the value of collateral securing our loans; increases in our allowance for credit losses; and decreases in the value of our intangible assets.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 12 – 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 six months ended June 30, 2020 and 2019: Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 128,653 $ 34,714 $ 5,285 $ 8,757 $ 7,609 $ 185,018 Interest expense 8,323 10,412 259 1,723 487 21,204 Net interest income 120,330 24,302 5,026 7,034 7,122 163,814 Provision for credit losses 86,805 423 403 2,322 (1,792) 88,161 Noninterest income 14,468 104,195 727 1,570 — 120,960 Noninterest expense Salaries and employee benefits 40,423 50,003 209 2,612 1,921 95,168 Equipment and occupancy expenses 11,679 1,953 1 97 77 13,807 Data processing and telecommunications expenses 8,919 1,406 55 15 119 10,514 Other expenses 27,997 6,949 88 359 886 36,279 Total noninterest expense 89,018 60,311 353 3,083 3,003 155,768 Income before income tax expense (41,025) 67,763 4,997 3,199 5,911 40,845 Income tax expense (8,582) 14,231 1,049 671 1,240 8,609 Net income $ (32,443) $ 53,532 $ 3,948 $ 2,528 $ 4,671 $ 32,236 Total assets $ 13,121,679 $ 3,905,683 $ 753,668 $ 1,310,077 $ 781,522 $ 19,872,629 Goodwill 863,507 — — — 64,498 928,005 Other intangible assets, net 64,007 — — — 16,347 80,354 Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 98,892 $ 13,633 $ 5,550 $ 2,287 $ 8,666 $ 129,028 Interest expense 14,137 6,066 2,563 1,105 3,506 27,377 Net interest income 84,755 7,567 2,987 1,182 5,160 101,651 Provision for credit losses 2,306 609 — 178 1,575 4,668 Noninterest income 14,830 18,070 450 1,883 3 35,236 Noninterest expense Salaries and employee benefits 24,228 11,886 162 735 1,320 38,331 Equipment and occupancy expenses 7,034 670 1 65 64 7,834 Data processing and telecommunications expenses 7,635 394 38 3 318 8,388 Other expenses 22,728 2,385 75 359 1,151 26,698 Total noninterest expense 61,625 15,335 276 1,162 2,853 81,251 Income before income tax expense 35,654 9,693 3,161 1,725 735 50,968 Income tax expense 8,691 2,170 664 362 177 12,064 Net income $ 26,963 $ 7,523 $ 2,497 $ 1,363 $ 558 $ 38,904 Total assets $ 9,208,685 $ 1,306,063 $ 462,780 $ 211,433 $ 700,375 $ 11,889,336 Goodwill 436,642 — — — 64,498 501,140 Other intangible assets, net 33,086 — — — 19,351 52,437 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 260,954 $ 68,125 $ 10,135 $ 12,485 $ 16,087 $ 367,786 Interest expense 22,249 26,067 1,807 3,270 2,634 56,027 Net interest income 238,705 42,058 8,328 9,215 13,453 311,759 Provision for credit losses 122,802 2,420 394 1,419 2,173 129,208 Noninterest income 32,241 138,564 1,687 2,847 — 175,339 Noninterest expense Salaries and employee benefits 82,044 81,100 419 4,088 3,463 171,114 Equipment and occupancy expenses 22,026 3,457 2 194 156 25,835 Data processing and telecommunications expenses 19,716 2,392 96 28 236 22,468 Other expenses 58,642 12,824 122 874 1,942 74,404 Total noninterest expense 182,428 99,773 639 5,184 5,797 293,821 Income before income tax expense (34,284) 78,429 8,982 5,459 5,483 64,069 Income tax expense (8,307) 16,639 1,886 1,146 1,147 12,511 Net income $ (25,977) $ 61,790 $ 7,096 $ 4,313 $ 4,336 $ 51,558 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 196,766 $ 26,145 $ 10,354 $ 4,461 $ 16,231 $ 253,957 Interest expense 26,972 12,825 4,677 2,193 6,244 52,911 Net interest income 169,794 13,320 5,677 2,268 9,987 201,046 Provision for credit losses 4,364 745 — 409 2,558 8,076 Noninterest income 29,200 32,360 829 3,613 5 66,007 Noninterest expense Salaries and employee benefits 52,160 20,093 323 1,462 2,625 76,663 Equipment and occupancy expenses 14,315 1,436 2 124 161 16,038 Data processing and telecommunications expenses 15,227 724 68 5 755 16,779 Other expenses 39,684 4,499 143 746 2,124 47,196 Total noninterest expense 121,386 26,752 536 2,337 5,665 156,676 Income before income tax expense 73,244 18,183 5,970 3,135 1,769 102,301 Income tax expense 17,466 3,783 1,254 658 331 23,492 Net income $ 55,778 $ 14,400 $ 4,716 $ 2,477 $ 1,438 $ 78,809

LOAN SERVICING RIGHTS

LOAN SERVICING RIGHTS	6 Months Ended
	Jun. 30, 2020
Transfers and Servicing [Abstract]
LOAN SERVICING RIGHTS	NOTE 13 – LOAN SERVICING RIGHTS The Company sells certain residential mortgage loans and SBA loans to third parties. All such transfers are accounted for as sales and the continuing involvement in the loans sold is limited to certain servicing responsibilities. The Company has also acquired portfolios of residential mortgage, SBA and indirect automobile loans serviced for others. Loan servicing rights are initially recorded at fair value and subsequently recorded at the lower of cost or fair value and are amortized over the remaining service life of the loans, with consideration given to prepayment assumptions. Loan servicing rights are recorded in other assets on the consolidated balance sheets. The carrying value of the loan servicing rights assets is shown in the table below: (dollars in thousands) June 30, 2020 December 31, 2019 Loan Servicing Rights Residential mortgage $ 91,381 $ 94,902 SBA 5,241 7,886 Indirect automobile 162 247 Total loan servicing rights $ 96,784 $ 103,035 Residential Mortgage Loans The Company sells certain first-lien residential mortgage loans to third party investors, primarily Federal National Mortgage Association (“FNMA”), Government National Mortgage Association (“GNMA”), and Federal Home Loan Mortgage Corporation (“FHLMC”). The Company retains the related mortgage servicing rights (“MSRs”) and receives servicing fees on certain of these loans. The net gain on loan sales, MSRs amortization and recoveries/impairment, and ongoing servicing fees on the portfolio of loans serviced for others are recorded in the consolidated statements of income and comprehensive income as part of mortgage banking activity. During the three- and six-months ended June 30, 2020, the Company recorded servicing fee income of $6.9 million and $13.1 million, respectively. During the three- and six-months ended June 30, 2019, the Company recorded servicing fee income of $949,000 and $1.8 million, respectively. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period. The table below is an analysis of the activity in the Company’s MSRs and impairment: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2019 2020 2019 Residential mortgage servicing rights Beginning carrying value, net $ 85,922 $ 12,104 $ 94,902 $ 11,814 Additions 19,298 1,007 35,359 1,699 Amortization (5,687) (466) (9,853) (868) Impairment (8,152) (1,460) (29,027) (1,460) Ending carrying value, net $ 91,381 $ 11,185 $ 91,381 $ 11,185 Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2019 2020 2019 Residential mortgage servicing impairment Beginning balance $ 20,979 $ — $ 104 $ — Additions 8,152 1,460 29,027 1,460 Ending balance $ 29,131 $ 1,460 $ 29,131 $ 1,460 The fair value of MSRs, key metrics, and the sensitivity of the fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) June 30, 2020 December 31, 2019 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 10,266,233 $ 8,469,600 Composition of residential loans serviced for others: FHLMC 21.24 % 25.87 % FNMA 64.77 % 65.35 % GNMA 13.99 % 8.78 % Total 100.00 % 100.00 % Weighted average term (months) 341 341 Weighted average age (months) 28 33 Modeled prepayment speed 20.21 % 14.41 % Decline in fair value due to a 10% adverse change (5,255) (4,455) Decline in fair value due to a 20% adverse change (9,945) (8,520) Weighted average discount rate 9.64 % 9.49 % Decline in fair value due to a 10% adverse change (2,936) (3,557) Decline in fair value due to a 20% adverse change (5,686) (6,810) SBA Loans All sales of SBA loans, consisting of the guaranteed portion, are executed on a servicing retained basis. These loans, which are partially guaranteed by the SBA, are generally secured by business property such as real estate, inventory, equipment and accounts receivable. The net gain on SBA loan sales, amortization and impairment/recoveries of servicing rights, and ongoing servicing fees are recorded in the consolidated statements of income and comprehensive income as part of other noninterest income. During the three- and six-months ended June 30, 2020, the Company recorded servicing fee income of $1.0 million and $2.1 million, respectively. During the three- and six-months ended June 30, 2019, the Company recorded servicing fee income of $520,000 and $1.1 million, respectively. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period. The table below is an analysis of the activity in the Company’s SBA loan servicing rights and impairment: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2019 2020 2019 SBA servicing rights Beginning carrying value, net $ 5,394 $ 3,042 $ 7,886 $ 3,012 Additions 100 170 475 429 Purchase accounting adjustment — — (1,214) — Amortization (416) (102) (779) (331) (Impairment)/recovery 163 — (1,127) — Ending carrying value, net $ 5,241 $ 3,110 $ 5,241 $ 3,110 Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2019 2020 2019 SBA servicing impairment Beginning balance $ 1,431 $ — $ 141 $ — Additions — — 1,127 — Recoveries (163) — — — Ending balance $ 1,268 $ — $ 1,268 $ — (dollars in thousands) June 30, 2020 December 31, 2019 SBA servicing rights Unpaid principal balance of loans serviced for others $ 335,416 $ 339,247 Weighted average life (in years) 3.37 3.81 Modeled prepayment speed 19.87 % 17.86 % Decline in fair value due to a 10% adverse change (306) (299) Decline in fair value due to a 20% adverse change (581) (570) Weighted average discount rate 10.91 % 11.47 % Decline in fair value due to a 100 basis point adverse change (130) (144) Decline in fair value due to a 200 basis point adverse change (254) (280) Indirect Automobile Loans The Company acquired a portfolio of indirect automobile loans serviced for others. These loans, or portions of loans, were sold on a servicing retained basis. Amortization and impairment/recoveries of servicing rights, and ongoing servicing fees are recorded in the consolidated statements of income and comprehensive income as part of other noninterest income. The Company is not actively originating or selling indirect automobile loans. Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2019 2020 2019 Indirect automobile servicing rights Beginning carrying value, net $ 204 $ — $ 247 $ — Amortization (42) — (85) — Ending carrying value, net $ 162 $ — $ 162 $ — During the three- and six-months ended June 30, 2020, the Company recorded servicing fee income of $518,000 and $1.2 million, respectively. The Company did not record any servicing fee income for the three- and six-months ended June 30, 2019. Servicing fee income includes servicing fees, late fees and ancillary fees earned for each period.

GOODWILL

GOODWILL	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 14 – GOODWILL The Company has goodwill at its Banking Division and Premium Finance Division (collectively "the divisions"). The carrying value of goodwill at the Banking Division was $863.5 million and $867.1 million at June 30, 2020 and December 31, 2019, respectively. The carrying value of goodwill at the Premium Finance Division was $64.5 million at both June 30, 2020 and December 31, 2019. The Company performs its annual impairment test at December 31 of each year and more frequently if a triggering event occurs. At December 31, 2019, the Company performed a qualitative assessment of goodwill at the divisions and determined it was more likely than not that the reporting unit's fair value exceeded its carrying value. The Company performed an interim qualitative assessment at March 31, 2020 considering the decline in the Company's stock price relative to book value and the impact of COVID-19 on the economy and determined that it was more likely than not that the reporting unit's fair value exceeded its carrying value. During the second quarter of 2020, the Company assessed the indicators of goodwill impairment and determined a triggering event had occurred. Triggering events included sustained decline in the Company's share price, the impact of COVID-19 on the economy and low interest rate environment. The Company performed a quantitative analysis of goodwill at the divisions as of May 31, 2020. The Premium Finance Division was measured utilizing a discounted cash flow approach. The Banking Division was measured using multiple approaches. The primary approach for the Banking Division was the discounted cash flow approach and the Company also used a market approach comparing to similar public companies multiples and control premiums from transactions during prior distressed periods. The results from each of the primary approaches showed valuation of the reporting unit in excess of carrying value at May 31, 2020. The discounted cash flow approach for the Premium Finance Division resulted in a fair value approximately 11% higher than its carrying value. The discounted cash flow approach for the Banking Division indicated a fair value approximately 42% higher than its carrying value and the market approach indicated a fair value approximately 5% higher than its carrying value. Economic conditions and forecasted results through June 30, 2020 are materially consistent with those modeled at May 31, 2020 and therefore, management determined no impairment existed at June 30, 2020.

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2020
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 June 30, 2020, the Bank operated 170 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 (“GAAP”) 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 June 30, 2020 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, 2019, as amended.
Cash and Cash Equivalents	Cash and Cash EquivalentsFor 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.
Reclassifications	ReclassificationsCertain 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 and Pending Adoption	Accounting Standards Adopted in 2020 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. During the first quarter of 2020, the Company adopted the provision of ASU 2018-15, and the adoption did not have a material impact on the Company's consolidated financial statements. 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. During the first quarter of 2020, the Company adopted the provision of ASU 2018-13, and the adoption did not have a material impact on the Company's consolidated financial statements. 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. During the first quarter of 2020, the Company adopted the provision of ASU 2017-04, and the adoption did not have a material impact on the Company's consolidated financial statements. ASU 2016-13 – Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current incurred loss approach with an expected loss model, referred to as the current expected credit loss (“CECL”) model. The new standard will apply to financial assets subject to credit losses and measured at amortized cost and certain off-balance-sheet credit exposures, which include, but are not limited to, loans, leases, held-to-maturity securities, loan commitments and financial guarantees. ASU 2016-13 simplifies the accounting for purchased credit-impaired debt securities and loans and expands the disclosure requirements regarding an entity’s assumptions, models and methods for estimating the allowance for loan and lease losses. In addition, entities will need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination. ASU 2016-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. Upon adoption, ASU 2016-13 provides for a modified retrospective transition by means of a cumulative effect adjustment to equity as of the beginning of the period in which the guidance is effective. The Company adopted ASU 2016-13 and all related subsequent amendments thereto effective January 1, 2020 using the modified retrospective approach. The Company recognized an increase in the allowance for credit losses on loans of $78.7 million, an increase in the allowance for unfunded commitments of $12.7 million and a reduction of retained earnings of $56.7 million, net of the increase in deferred tax assets of $19.0 million. The Company adopted ASU 2016-13 using the prospective transition approach for purchased financial assets with credit deterioration ("PCD") that were previously classified as purchased credit impaired ("PCI") and accounted for under ASU 310-30. In accordance with ASU 2016-13, the Company did not reassess whether PCI assets met the criteria of PCD assets as of the date of adoption. The Company determined $15.6 million of existing discounts on PCD loans was related to credit factors and was reclassified to the ACL upon adoption. The remaining discount on the PCD assets was determined to be related to noncredit factors and will be accreted into interest income on a level-yield method over the life of the loans. In addition, for available-for-sale debt securities, the new methodology replaces the other-than-temporary impairment model and requires the recognition of an allowance for reductions in a security’s fair value attributable to declines in credit quality, instead of a direct write-down of the security, when a valuation decline is determined to be other-than-temporary. There was no financial impact related to this implementation. The Company has made a policy election to exclude accrued interest from the amortized cost basis of debt securities and report accrued interest in other assets in the consolidated balance sheets. A debt security is placed on nonaccrual status at the time any principal or interest payments become more than 90 days delinquent or if full collection of interest or principal becomes uncertain. Accrued interest for a security placed on nonaccrual is reversed against interest income. There was no accrued interest related to debt securities reversed against interest income for the three and six months ended June 30, 2020 and 2019. Accrued interest receivable on available-for-sale debt securities totaled $4.5 million as of June 30, 2020. Refer to Note 3 for additional information. Allowance for Credit Losses – Loans Under the current expected credit loss model, the allowance for credit losses (“ACL”) on loans is a valuation allowance estimated at each balance sheet date in accordance with GAAP that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The Company estimates the ACL on loans based on the underlying assets’ amortized cost basis, which is the amount at which the financing receivable is originated or acquired, adjusted for applicable accretion or amortization of premium, discount, and net deferred fees or costs, collection of cash, and charge-offs. In the event that collection of principal becomes uncertain, the Company has policies in place to reverse accrued interest in a timely manner. Therefore, the Company has made a policy election to exclude accrued interest from the measurement of ACL. Accrued interest receivable on loans is reported in other assets on the consolidated balance sheets and totaled $67.7 million at June 30, 2020. Expected credit losses are reflected in the allowance for credit losses through a charge to provision for credit losses. When the Company deems all or a portion of a financial asset to be uncollectible the appropriate amount is written off and the ACL is reduced by the same amount. The Company applies judgment to determine when a financial asset is deemed uncollectible; however, generally speaking, an asset will be considered uncollectible no later than when all efforts at collection have been exhausted. Subsequent recoveries, if any, are credited to the ACL when received. The Company measures expected credit losses of financial assets on a collective (pool) basis, when the financial assets share similar risk characteristics. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses the discounted cash flow (“DCF”) method, the vintage method, the PD×LGD method or a qualitative approach as discussed further below. The Company’s methodologies for estimating the ACL consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions expected to exist through the contractual lives of the financial assets that are reasonable and supportable, to the identified pools of financial assets with similar risk characteristics for which the historical loss experience was observed. The Company’s methodologies revert back to historical loss information on a straight-line basis over four quarters when it can no longer develop reasonable and supportable forecasts. The Company has identified the following pools of financial assets with similar risk characteristics for measuring expected credit losses: Commercial, financial, and agricultural - These loans include both secured and unsecured loans for working capital, expansion, crop production and other business purposes. Commercial, financial and agricultural loans also include certain U.S. Small Business Administration (“SBA”) 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. Consumer installment - These loans include home improvement loans, direct automobile loans, boat and recreational vehicle financing, and both secured and unsecured personal loans. Consumer loans carry greater risks than other loans, as the collateral can consist of rapidly depreciating assets such as automobiles and equipment that may not provide an adequate source of repayment of the loan in the case of default. Indirect automobile - Indirect automobile loans are secured by automobile collateral, generally new and used cars and trucks from auto dealers that operate within selected states. Repayment of these loans depends largely on the personal income of the borrowers which can be affected by changes in economic conditions such as unemployment levels. Collateral consists of rapidly depreciating assets that may not provide an adequate source of repayment of the loan in the event of default. Mortgage warehouse - Mortgage Warehouse facilities are provided to unaffiliated mortgage origination companies and are collateralized by one-to-four family residential loans or mortgage servicing rights. The originator closes new mortgage loans with the intent to sell these loans to third party investors for a profit. The Bank provides funding to the mortgage companies for the period between the origination and their sale of the loan. The Bank has a policy that requires that it separately validate that each residential mortgage loan was underwritten consistent with the underwriting requirements of the final investor or market standards prior to advancing funds. The Bank is repaid with the proceeds received from sale of the mortgage loan to the final investor. Municipal - Municipal loans consists of loans made to counties, municipalities and political subdivisions. The source of repayment for these loans is either general revenue of the municipality or revenues of the project being financed by the loan. These loans may be secured by real estate, machinery, equipment or assignment of certain revenues. Premium Finance - Premium finance provides loans for the acquisition of certain commercial insurance policies. Repayment of these loans is dependent on the cash flow of the insured which can be affected by changes in economic conditions. The Bank has procedures in place to cancel the insurance policy after default by the borrower to minimize the risk of loss. Real Estate - Construction and Development - 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 and investment properties. The Company limits its construction lending risk through adherence to established underwriting procedures. Real Estate - Commercial and Farmland - Commercial real estate loans include loans secured by owner-occupied commercial buildings for office, storage, retail, farmland and warehouse space. They also include non-owner occupied commercial buildings such as leased retail and office space. Commercial real estate loans may be larger in size and may involve a greater degree of risk than one-to-four family residential mortgage loans. Payments on such loans are often dependent on successful operation or management of the properties. Real Estate - Residential - The Company's residential loans represent permanent mortgage financing and are secured by residential properties located within the Bank's market areas. Residential real estate loans also include purchased loan pools secured by residential properties located outside the Bank's market area. Discounted Cash Flow Method The Company uses the discounted cash flow method to estimate expected credit losses for the commercial, financial and agricultural, consumer installment, real estate - construction and development, real estate - commercial and farmland and real estate - residential loan segments. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data adjusted based upon peer data. The Company uses regression analysis of historical internal and peer data to determine suitable loss drivers to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the loss drivers. For all loan pools utilizing the DCF method, the Company uses a combination of national and regional data including gross domestic product, home price indices, unemployment rates, retail sales, and rental vacancy rates depending on the nature of the underlying loan pool and how well that loss driver correlates to expected future losses. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over four quarters on a straight-line basis. Management leverages economic projections from a reputable and independent third party to inform its loss driver forecasts over the four-quarter forecast period. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics. The combination of adjustments for credit expectations (default and loss) and timing expectations (prepayment, curtailment, and time to recovery) produces an expected cash flow stream at the instrument level. Instrument effective yield is calculated, net of the impacts of prepayment assumptions, and the instrument expected cash flows are then discounted at that effective yield to produce an instrument-level net present value of expected cash flows (“NPV”). An ACL is established for the difference between the instrument’s NPV and amortized cost basis. Vintage Method The Company uses a vintage method to estimate expected credit losses for the indirect automobile loans segment. The Company’s vintage analysis is based on loss rates by origination date and includes data on loan amounts, loan charge-offs and recoveries by date. Using this information, vintage tables are created to evaluate loss rate patterns and develop estimated losses by vintage year. Once the tables have been calculated, reserves are estimated by multiplying the balance of a given origination year by the remaining loss to be experienced by that vintage. PD×LGD Method The Company uses the PD×LGD method to estimate expected credit losses (“EL”) for the premium finance and municipal loan segments. Under the PD×LGD method, the loss rate is a function of two components: (1) the lifetime default rate (“PD”); and (2) the loss given default (“LGD”). For the premium finance loan segment, calculations of lifetime default rates and corresponding loss given default rates of static pools are performed. The PD×LGD method uses the default rates and loss given default rates of different static pools to quantify the relationship between those rates and the credit mix of the pools and applies that relationship on a going forward basis. The Company has not incurred any historical defaults or charge offs in its municipal portfolio. Therefore, in lieu of historical loss rates, the Company applies historical benchmarking PD and LGD ratios provided by a reputable and independent third party to the current municipal loan balance. Qualitative Factors The Company uses qualitative factors for model risk uncertainty as well as for loan segment specific risks that cannot be addressed in the quantitative methods. In particular, the warehouse loan segment uses a qualitative factor for fraud losses based upon historical fraud loss data since the Company has not experienced any credit related losses in this loan segment to date. Individually Evaluated Assets Loans that do not share risk characteristics are evaluated on an individual basis. For collateral dependent financial assets where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the financial asset to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the asset as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the financial asset exceeds the fair value of the underlying collateral less estimated cost to sell. The ACL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. The Company’s estimate of the ACL reflects losses expected over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications unless the Company has identified an expected troubled debt restructuring. A loan that has been modified or renewed is considered a troubled debt restructuring (“TDR”) when two conditions are met: (1) the borrower is experiencing financial difficulty; and (2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. The Company’s ACL reflects all effects of a TDR when an individual asset is specifically identified as a reasonably expected TDR. The Company has determined that a TDR is reasonably expected no later than the point when the lender concludes that modification is the best course of action and it is at least reasonably possible that the troubled borrower will accept some form of concession from the lender to avoid a default. Reasonably expected TDRs and executed non-performing TDRs are evaluated individually to determine the required ACL. TDRs performing in accordance with their modified contractual terms for a reasonable period of time may be included in the Company’s existing pools based on the underlying risk characteristics of the loan to measure the ACL. Loan Commitments and Allowance for Credit Losses on Off-Balance Sheet Credit Exposures Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancelable, through a charge to provision for unfunded commitments in the Company’s consolidated statements of income. The ACL on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using the same methodologies as portfolio loans, taking into consideration the likelihood that funding will occur as well as any third-party guarantees and is included in other liabilities on the Company’s consolidated balance sheets. Guidance on Non-TDR Loan Modifications due to COVID-19 In April 2020, various regulatory agencies, including the Board of Governors of the Federal Reserve System (the "FRB") and the Federal Deposit Insurance Corporation (the "FDIC"), issued a revised interagency statement encouraging financial institutions to work with customers affected by the novel coronavirus pandemic (“COVID-19”) and providing additional information regarding loan modifications. The revised interagency statement clarifies the interaction between the interagency statement issued on March 22, 2020 and the temporary relief provided by Section 4013 of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Section 4013 of the CARES Act allows financial institutions to suspend the requirements to classify certain loan modifications as TDRs. The revised statement also provides supervisory interpretations on past due and nonaccrual regulatory reporting of loan modification programs and regulatory capital. This interagency guidance is expected to reduce the number of TDRs that will be reported in future periods; however, the amount is indeterminable and will depend on future developments, which are highly uncertain and cannot be accurately predicted, including the scope and duration of the pandemic and actions taken by governmental authorities and other third parties in response to the pandemic. Accounting Standards Pending Adoption ASU No. 2020-04 – Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting ("ASU 2020-04"). ASU 2020-04 provides optional guidance, for a limited time, to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. The amendments, which are elective, provide expedients and exceptions for applying GAAP to contract modifications and hedging relationships affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference LIBOR or another reference rate that is expected to be discontinued due to reference rate reform. The optional expedients for contract modifications apply consistently for all contracts or transactions within the relevant Codification Topic, Subtopic, or Industry Subtopic that contains the guidance that otherwise would be required to be applied, while those for hedging relationships can be elected on an individual hedging relationship basis. Because the guidance is intended to assist stakeholders during the global market-wide reference rate transition period, it is in effect for a limited time, from March 12, 2020 through December 31, 2022. The Company has established a working committee with representatives from relevant functional areas to inventory the contracts and accounts that are tied to LIBOR and develop a transition plan for the affected items. The Company is currently evaluating the impact of adopting ASU 2020-04 on the consolidated financial statements. ASU 2019-12 – Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ("ASU 2019-12") . ASU 2019-12 simplifies the accounting for income taxes by removing certain technical exceptions. ASU 2019-12 also clarifies and amends the accounting for income taxes in certain areas including, among others: (i) franchise taxes that are partially based on income; (ii) whether step ups in the tax basis of goodwill should be considered part of the acquisition to which it related or recognized as a separate transaction; and (iii) requiring the effect of an enacted change in tax laws or rates to be reflected in the annual effective tax rate computation in the interim period that includes the enactment date. The Company expects to apply the amendments in this update on a modified retrospective basis for the provision related to franchise taxes and prospectively for all other amendments. ASU 2019-12 is effective for interim and annual periods beginning after December 15, 2020. 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.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	6 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	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 finalized its fair value adjustments during the second quarter of 2020. (dollars in thousands) As Recorded Initial Subsequent As Recorded Assets Cash and due from banks $ 26,264 $ — $ (2,417) (o) $ 23,847 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) 250 (p) 327,617 Loans 3,587,412 (79,002) (c) 3,852 (q) 3,512,262 Less allowance for loan losses (31,245) 31,245 (d) — — Loans, net 3,556,167 (47,757) 3,852 3,512,262 Other real estate owned 7,605 (427) (e) — 7,178 Premises and equipment 93,662 11,407 (f) (3,820) (r) 101,249 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) (17,138) (s) 141,723 Total assets $ 4,778,046 $ 1,323 $ (19,273) $ 4,760,096 Liabilities Deposits: Noninterest-bearing $ 1,301,829 $ — $ (2,114) (t) $ 1,299,715 Interest-bearing 2,740,552 942 (j) — 2,741,494 Total deposits 4,042,381 942 (2,114) 4,041,209 Securities sold under agreements to repurchase 22,345 — — 22,345 Other borrowings 149,367 2,265 (k) (300) (u) 151,332 Subordinated deferrable interest debentures 46,393 (9,675) (l) — 36,718 Deferred tax liability, net 12,222 (11,401) (m) 497 (v) 1,318 Other liabilities 65,027 538 (n) (839) (w) 64,726 Total liabilities 4,337,735 (17,331) (2,756) 4,317,648 Net identifiable assets acquired over (under) liabilities assumed 440,311 18,654 (16,517) 442,448 Goodwill — 410,348 16,517 426,865 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. (o) Subsequent to acquisition, cash and due from banks were adjusted for Fidelity reconciling items. (p) Adjustment reflects additional recording of fair value adjustments to loans held for sale. (q) Adjustment reflects additional recording of fair value adjustments of the acquired loan portfolio. (r) Adjustment reflects additional recording of fair value adjustments to premises and equipment. (s) Adjustment reflects additional recording of fair value adjustments to other assets and includes a reclassification of deferred income taxes to current income taxes. (t) Subsequent to acquisition, noninterest-bearing deposits were adjusted for Fidelity reconciling items. (u) Adjustment reflects additional recording of fair value adjustments to other borrowings. (v) 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 and includes a reclassification of deferred income taxes to current income taxes. (w) Adjustment reflects additional recording of fair value adjustments to 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 $ 191,534 Non-accretable difference (23,058) Cash flows expected to be collected 168,476 Accretable yield (47,173) Total purchased credit-impaired loans acquired $ 121,303
Business Acquisition, Acquired Loans	The following table presents the acquired loan data for the Fidelity acquisition. (dollars in thousands) Fair Value of Gross Contractual Estimate at Acquired receivables subject to ASC 310-30 $ 121,303 $ 191,534 $ 23,058 Acquired receivables not subject to ASC 310-30 $ 3,390,959 $ 4,217,890 $ 33,076
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, 2019, unadjusted for potential cost savings. Merger and conversion charges are not included in the pro forma information below. Three Months Ended Six Months Ended (dollars in thousands, except per share data; shares in thousands) 2020 2019 2020 2019 Net interest income and noninterest income $ 284,774 $ 200,132 $ 357,890 $ 392,386 Net income $ 32,943 $ 44,495 $ 52,693 $ 92,348 Net income available to common shareholders $ 32,943 $ 44,495 $ 52,693 $ 92,348 Income per common share available to common shareholders – basic $ 0.48 $ 0.64 $ 0.76 $ 1.33 Income per common share available to common shareholders – diluted $ 0.48 $ 0.64 $ 0.76 $ 1.33 Average number of shares outstanding, basic 69,192 69,492 69,235 69,535 Average number of shares outstanding, diluted 69,293 69,519 69,413 69,576

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale	The amortized cost and estimated fair value of securities available for sale along with gross unrealized gains and losses are summarized as follows: (dollars in thousands) Amortized Gross Gross Estimated June 30, 2020 U.S. government sponsored agencies $ 17,207 $ 474 $ — $ 17,681 State, county and municipal securities 90,012 3,186 — 93,198 Corporate debt securities 51,680 701 (68) 52,313 SBA pool securities 67,241 2,815 (114) 69,942 Mortgage-backed securities 962,445 43,471 (154) 1,005,762 Total debt securities $ 1,188,585 $ 50,647 $ (336) $ 1,238,896 December 31, 2019 U.S. government sponsored agencies $ 22,246 $ 116 $ — $ 22,362 State, county and municipal securities 102,952 2,310 (2) 105,260 Corporate debt securities 51,720 1,281 (2) 52,999 SBA pool securities 73,704 617 (409) 73,912 Mortgage-backed securities 1,129,816 19,937 (883) 1,148,870 Total debt securities $ 1,380,438 $ 24,261 $ (1,296) $ 1,403,403
Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities available for sale securities as of June 30, 2020, by contractual maturity are shown below. Maturities may differ from contractual maturities in mortgage-backed securities because the mortgages underlying these securities may be called or repaid without penalty. Therefore, these securities are not included in the maturity categories in the following maturity summary: ( dollars in thousands) Amortized Estimated Due in one year or less $ 32,971 $ 33,230 Due from one year to five years 54,049 55,792 Due from five to ten years 79,549 82,322 Due after ten years 59,571 61,790 Mortgage-backed securities 962,445 1,005,762 $ 1,188,585 $ 1,238,896
Schedule of Gross Unrealized Losses and Fair Value of Securities	The following table shows the gross unrealized losses and estimated fair value of securities aggregated by category and length of time that securities have been in a continuous unrealized loss position at June 30, 2020 and December 31, 2019. Less Than 12 Months 12 Months or More Total (dollars in thousands) Estimated Unrealized Estimated Unrealized Estimated Unrealized June 30, 2020 Corporate debt securities $ 16,932 $ (68) $ — $ — $ 16,932 $ (68) SBA pool securities 250 (1) 4,202 (113) 4,452 (114) Mortgage-backed securities 33,274 (154) 2 — 33,276 (154) Total debt securities $ 50,456 $ (223) $ 4,204 $ (113) $ 54,660 $ (336) December 31, 2019 State, county and municipal securities $ 803 $ (2) $ — $ — $ 803 $ (2) Corporate debt securities 2,573 (2) — — 2,573 (2) SBA pool securities 28,521 (285) 4,825 (124) 33,346 (409) Mortgage-backed securities 99,279 (416) 52,326 (467) 151,605 (883) Total debt securities $ 131,176 $ (705) $ 57,151 $ (591) $ 188,327 $ (1,296)
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 six months ended June 30, 2020 and 2019: (dollars in thousands) June 30, 2020 June 30, 2019 Gross gains on sales of securities $ — $ 522 Gross losses on sales of securities — (464) Net realized gains on sales of securities available for sale $ — $ 58 Sales proceeds $ — $ 64,995
Gain on Investments	Total gain on securities reported on the consolidated statements of income and comprehensive income is comprised of the following for the six months ended June 30, 2020 and 2019: (dollars in thousands) June 30, 2020 June 30, 2019 Net realized gains on sales of securities available for sale $ — $ 58 Unrealized holding gains on equity securities 5 15 Net realized gains on sales of other investments — 62 Total gain on securities $ 5 $ 135

LOANS (Tables)

LOANS (Tables)	6 Months Ended
	Jun. 30, 2020
Receivables [Abstract]
Schedule of Accounts Notes Loans and Financial Receivables	Loans are stated at amortized cost. Balances within the major loans receivable categories are presented in the following table: (dollars in thousands) June 30, 2020 December 31, 2019 Commercial, financial and agricultural $ 1,839,921 $ 802,171 Consumer installment 575,782 498,577 Indirect automobile 739,543 1,061,824 Mortgage warehouse 748,853 526,369 Municipal 731,508 564,304 Premium finance 690,584 654,669 Real estate – construction and development 1,641,744 1,549,062 Real estate – commercial and farmland 4,804,420 4,353,039 Real estate – residential 2,730,802 2,808,461 $ 14,503,157 $ 12,818,476
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 six months ended June 30, 2019: (dollars in thousands) June 30, 2019 Balance, January 1 $ 40,496 Additions due to acquisitions — Accretion (6,125) Accretable discounts removed due to charge-offs — Transfers between non-accretable and accretable discounts, net (2,291) Ending balance $ 32,080
Summary of Financial Receivable Nonaccrual Basis	The following table presents an analysis of loans accounted for on a nonaccrual basis: (dollars in thousands) June 30, 2020 December 31, 2019 Commercial, financial and agricultural $ 11,032 $ 9,236 Consumer installment 1,186 831 Indirect automobile 1,643 1,746 Premium finance — 600 Real estate – construction and development 1,913 1,988 Real estate – commercial and farmland 21,874 23,797 Real estate – residential 40,097 36,926 $ 77,745 $ 75,124 The following table presents an analysis of nonaccrual loans with no related allowance for credit losses: (dollars in thousands) June 30, 2020 Commercial, financial and agricultural $ 1,081 Real estate – commercial and farmland 9,632 Real estate – residential 10,367 $ 21,080
Summary of Past Due Financial Receivables	The following table presents an analysis of past-due loans as of June 30, 2020 and December 31, 2019: (dollars in thousands) Loans Loans Loans 90 Total Current Total Loans 90 June 30, 2020 Commercial, financial and agricultural $ 802 $ 1,917 $ 6,246 $ 8,965 $ 1,830,956 $ 1,839,921 $ — Consumer installment 1,699 1,691 2,173 5,563 570,219 575,782 1,377 Indirect automobile 1,458 597 1,528 3,583 735,960 739,543 24 Mortgage warehouse — — — — 748,853 748,853 — Municipal — — — — 731,508 731,508 — Premium finance 5,141 6,767 11,928 23,836 666,748 690,584 11,928 Real estate – construction and development 8,064 1,359 3,523 12,946 1,628,798 1,641,744 1,795 Real estate – commercial and farmland 890 1,910 15,517 18,317 4,786,103 4,804,420 — Real estate – residential 20,601 6,507 34,637 61,745 2,669,057 2,730,802 2 Total $ 38,655 $ 20,748 $ 75,552 $ 134,955 $ 14,368,202 $ 14,503,157 $ 15,126 December 31, 2019 Commercial, financial and agricultural $ 3,609 $ 2,251 $ 6,484 $ 12,344 $ 789,827 $ 802,171 $ — Consumer installment 3,488 1,336 1,452 6,276 492,301 498,577 922 Indirect automobile 5,978 1,067 1,522 8,567 1,053,257 1,061,824 21 Mortgage warehouse — — — — 526,369 526,369 — Municipal — — — — 564,304 564,304 — Premium finance 13,801 8,022 5,411 27,234 627,435 654,669 4,811 Real estate – construction and development 7,785 1,224 1,583 10,592 1,538,470 1,549,062 — Real estate – commercial and farmland 7,404 3,405 15,598 26,407 4,326,632 4,353,039 — Real estate – residential 46,226 15,277 31,083 92,586 2,715,875 2,808,461 — Total $ 88,291 $ 32,582 $ 63,133 $ 184,006 $ 12,634,470 $ 12,818,476 $ 5,754
Summary of Impaired Financial Receivables	The following is a summary of information pertaining to impaired loans: As of and for the Period Ended (dollars in thousands) December 31, 2019 June 30, 2019 Nonaccrual loans $ 75,124 $ 41,479 Troubled debt restructurings not included above 29,609 31,383 Total impaired loans $ 104,733 $ 72,862 Quarter-to-date interest income recognized on impaired loans $ 1,201 $ 1,171 Year-to-date interest income recognized on impaired loans $ 4,131 $ 2,025 Quarter-to-date foregone interest income on impaired loans $ 1,044 $ 750 Year-to-date foregone interest income on impaired loans $ 4,100 $ 1,478 The following table presents an analysis of information pertaining to impaired loans as of December 31, 2019 and June 30, 2019: (dollars in thousands) Unpaid Recorded Recorded Total Related Three Twelve December 31, 2019 Commercial, financial and agricultural $ 18,438 $ 1,911 $ 7,840 $ 9,751 $ 1,542 $ 9,073 $ 6,287 Consumer installment 2,179 839 — 839 — 420 767 Indirect automobile 1,845 1,746 — 1,746 — 1,481 592 Premium finance 757 — 757 757 156 758 524 Real estate – construction and development 4,893 1,319 1,605 2,924 204 5,277 7,278 Real estate – commercial and farmland 42,515 12,147 18,381 30,528 953 30,749 23,280 Real estate – residential 62,675 13,413 44,775 58,188 3,592 70,723 51,817 Total $ 133,302 $ 31,375 $ 73,358 $ 104,733 $ 6,447 $ 118,481 $ 90,545 (dollars in thousands) Unpaid Recorded Recorded Total Related Three Six Month Average Recorded Investment June 30, 2019 Commercial, financial and agricultural $ 13,097 $ 1,632 $ 3,407 $ 5,039 $ 634 $ 5,196 $ 4,430 Consumer installment 1,034 932 — 932 — 982 998 Premium finance 1,104 913 191 1,104 10 552 368 Real estate – construction and development 16,219 2,059 7,279 9,338 498 8,834 8,612 Real estate – commercial and farmland 20,075 1,951 16,125 18,076 1,984 17,846 18,301 Real estate – residential 41,025 12,221 26,152 38,373 1,880 39,416 39,213 Total $ 92,554 $ 19,708 $ 53,154 $ 72,862 $ 5,006 $ 72,826 $ 71,922
Summary of Credit Quality Indicate Financial Receivable	The following table presents the loan portfolio's amortized cost by class of financing receivable, risk grade and year of origination (in thousands). Generally, current period renewals of credit are underwritten again at the point of renewal and considered current period originations for purposes of the table below. There were no loans risk graded 9 at June 30, 2020. Term Loans As of June 30, 2020 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Loans Amortized Cost Basis Total Commercial, Financial and Agricultural Risk Grade: 1 $ 1,040,825 $ 3,753 $ 1,793 $ 690 $ 688 $ 5,800 $ 10,509 $ — $ 1,064,058 2 36 1,354 935 3,782 108 2,109 6,043 — 14,367 3 52,010 62,009 18,813 19,721 9,505 6,450 73,670 — 242,178 4 50,333 102,834 103,960 60,081 24,471 35,983 95,792 — 473,454 5 1,020 2,961 2,999 5,944 1,482 3,718 2,784 — 20,908 6 — 356 1,860 561 248 1,306 1,482 — 5,813 7 — 744 1,692 2,098 694 4,531 9,384 — 19,143 Total commercial, financial and agricultural $ 1,144,224 $ 174,011 $ 132,052 $ 92,877 $ 37,196 $ 59,897 $ 199,664 $ — $ 1,839,921 Consumer Installment Risk Grade: 1 $ 3,941 $ 4,734 $ 2,374 $ 845 $ 145 $ 67 $ 1,181 $ — $ 13,287 2 — — 77 3 2,862 1,187 50 — 4,179 3 8,284 10,517 4,510 5,298 39,040 25,378 3,222 — 96,249 4 98,445 120,187 133,148 73,783 18,923 10,625 3,810 — 458,921 5 50 136 37 38 27 243 9 — 540 6 — 14 14 4 50 78 — — 160 7 — 192 150 196 816 965 127 — 2,446 Total consumer installment $ 110,720 $ 135,780 $ 140,310 $ 80,167 $ 61,863 $ 38,543 $ 8,399 $ — $ 575,782 Indirect Automobile Risk Grade: 2 $ — $ — $ 112 $ 38 $ 5,047 $ 3,908 $ — $ — $ 9,105 3 — 47,286 241,703 252,508 112,068 74,214 — — 727,779 7 — 93 388 579 638 961 — — 2,659 Total indirect automobile $ — $ 47,379 $ 242,203 $ 253,125 $ 117,753 $ 79,083 $ — $ — $ 739,543 Mortgage Warehouse Risk Grade: 3 $ — $ — $ — $ — $ — $ — $ 748,853 $ — $ 748,853 Total mortgage warehouse $ — $ — $ — $ — $ — $ — $ 748,853 $ — $ 748,853 Term Loans As of June 30, 2020 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Loans Amortized Cost Basis Total Municipal Risk Grade: 1 $ 198,131 $ 12,763 $ 37,851 $ 175,644 $ 172,620 $ 115,134 $ — $ — $ 712,143 2 — — — — — 2,587 — — 2,587 3 — 775 — 6,300 — 9,107 — — 16,182 4 — — — — — 596 — — 596 Total municipal $ 198,131 $ 13,538 $ 37,851 $ 181,944 $ 172,620 $ 127,424 $ — $ — $ 731,508 Premium Finance Risk Grade: 2 $ 563,735 $ 111,749 $ 1,203 $ 1,112 $ 262 $ 594 $ — $ — $ 678,655 7 2,781 6,297 10 — 2,841 — — — 11,929 Total premium finance $ 566,516 $ 118,046 $ 1,213 $ 1,112 $ 3,103 $ 594 $ — $ — $ 690,584 Real Estate – Construction and Development Risk Grade: 3 $ 16,000 $ 18,405 $ 17,828 $ 9,991 $ 4,005 $ 8,759 $ 685 $ — $ 75,673 4 288,761 661,716 280,311 120,430 21,001 37,348 92,226 — 1,501,793 5 171 5,100 2,420 607 17,806 9,447 111 — 35,662 6 339 2,652 12,421 2,488 527 4,562 — — 22,989 7 — 9 1,190 889 46 3,493 — — 5,627 Total real estate – construction and development $ 305,271 $ 687,882 $ 314,170 $ 134,405 $ 43,385 $ 63,609 $ 93,022 $ — $ 1,641,744 Real Estate – Commercial and Farmland Risk Grade: 1 $ — $ — $ 198 $ — $ — $ — $ — $ — $ 198 2 1,449 547 578 2,289 4,543 15,895 1,946 — 27,247 3 275,436 387,436 172,702 219,630 204,796 325,464 73,997 — 1,659,461 4 220,881 602,402 532,184 418,685 356,739 686,276 33,349 — 2,850,516 5 5,846 4,685 2,798 26,617 15,162 74,695 566 — 130,369 6 — 8,254 9,905 13,851 14,933 24,053 730 — 71,726 7 170 6,096 5,048 8,944 11,173 32,535 937 — 64,903 Total real estate – commercial and farmland $ 503,782 $ 1,009,420 $ 723,413 $ 690,016 $ 607,346 $ 1,158,918 $ 111,525 $ — $ 4,804,420 Real Estate - Residential Risk Grade: 1 $ — $ — $ — $ — $ — $ 23 $ — $ — $ 23 2 — 418 14 126 1,525 61,280 1,768 — 65,131 3 284,058 541,802 303,447 220,661 177,896 462,308 225,353 2,313 2,217,838 4 16,675 74,152 43,926 32,278 34,830 105,288 51,186 59 358,394 5 310 1,453 2,366 3,268 1,499 12,330 3,963 — 25,189 6 172 1,736 939 62 331 4,180 597 — 8,017 7 2,836 8,179 11,568 5,120 2,091 19,355 7,061 — 56,210 Total real estate - residential $ 304,051 $ 627,740 $ 362,260 $ 261,515 $ 218,172 $ 664,764 $ 289,928 $ 2,372 $ 2,730,802 The following table presents the loan portfolio by risk grade as of December 31, 2019 (in thousands): Risk Commercial, Consumer Installment Indirect Automobile Mortgage Warehouse Municipal Premium Finance Real Estate - Real Estate - Real Estate - Total 1 $ 22,396 $ 13,184 $ — $ — $ 552,062 $ — $ — $ 208 $ 27 $ 587,877 2 18,937 1,233 18,354 — 2,690 654,069 17,535 35,299 92,255 840,372 3 215,180 33,314 1,033,861 526,369 8,925 — 90,124 1,720,039 2,406,587 6,034,399 4 482,146 449,224 4,009 — 627 — 1,377,674 2,348,083 222,779 4,884,542 5 33,317 208 — — — — 41,759 133,119 24,618 233,021 6 4,901 213 — — — — 17,223 53,941 10,132 86,410 7 25,294 1,191 5,600 — — 600 4,747 62,350 52,063 151,845 8 — 8 — — — — — — — 8 9 — 2 — — — — — — — 2 Total $ 802,171 $ 498,577 $ 1,061,824 $ 526,369 $ 564,304 $ 654,669 $ 1,549,062 $ 4,353,039 $ 2,808,461 $ 12,818,476
Summary of Troubled Debt Restructurings by Loan Class	The following table presents the loans by class modified as troubled debt restructurings which occurred during the six months ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 731 1 $ 7 Consumer installment 4 15 9 62 Premium finance — — 1 191 Real estate – construction and development 1 20 — — Real estate – commercial and farmland 1 16 2 214 Real estate – residential 76 10,496 34 4,794 Total 83 $ 11,278 47 $ 5,268
Troubled Debt Restructurings on Financing Receivable Payment Default	The following table presents for loans the troubled debt restructurings by class that defaulted (defined as 30 days past due) during the six months ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 1 $ 200 2 $ 4 Consumer installment 3 4 4 24 Real estate – construction and development 2 285 — — Real estate – commercial and farmland 2 676 — — Real estate – residential 8 567 19 1,832 Total 16 $ 1,732 25 $ 1,860
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 classified separately as accrual and nonaccrual at June 30, 2020 and December 31, 2019: June 30, 2020 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 7 $ 592 13 $ 1,034 Consumer installment 13 42 20 67 Real estate – construction and development 5 919 4 308 Real estate – commercial and farmland 18 5,252 8 1,877 Real estate – residential 250 29,935 37 2,231 Total 293 $ 36,740 82 $ 5,517 December 31, 2019 Accruing Loans Non-Accruing Loans Loan Class # Balance (in thousands) # Balance (in thousands) Commercial, financial and agricultural 5 $ 516 17 $ 335 Consumer installment 4 8 27 107 Premium finance 1 156 — — Real estate – construction and development 6 936 3 253 Real estate – commercial and farmland 21 6,732 8 2,071 Real estate – residential 197 21,261 40 2,857 Total 234 $ 29,609 95 $ 5,623
Financing Receivable, Schedule Of Short-Term Deferrals	The table below presents short-term deferrals related to the COVID-19 pandemic that were not considered TDRs. (dollars in thousands) COVID-19 Deferrals Deferrals as a % of total loans Commercial, financial and agricultural $ 155,310 8.4 % Consumer installment 15,502 2.7 % Indirect automobile 65,064 8.8 % Municipal 2,461 0.3 % Premium finance 46,496 6.7 % Real estate – construction and development 192,474 11.7 % Real estate – commercial and farmland 1,961,513 40.8 % Real estate – residential 318,881 11.7 % $ 2,757,701 19.0 %
Schedule of Allowances for Loan Losses by Portfolio Segment	The following tables detail activity in the allowance for credit losses by portfolio segment for the three and six-month periods ended June 30, 2020 and June 30, 2019 and end of period balances by portfolio segment as of June 30, 2020, December 31, 2019 and June 30, 2019. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Three Months Ended June 30, 2020 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, March 31, 2020 $ 8,110 $ 15,446 $ 3,464 $ 1,102 $ 522 $ 11,508 Provision for loan losses 11 4,824 915 396 (15) (2,083) Loans charged off (486) (962) (1,016) — — (1,903) Recoveries of loans previously charged off 303 777 18 — — 676 Balance, June 30, 2020 $ 7,938 $ 20,085 $ 3,381 $ 1,498 $ 507 $ 8,198 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, March 31, 2020 $ 25,319 $ 51,754 $ 32,299 $ 149,524 Provision for loan losses 28,853 38,133 (2,585) 68,449 Loans charged off (74) (6,315) (525) (11,281) Recoveries of loans previously charged off 168 21 138 2,101 Balance, June 30, 2020 $ 54,266 $ 83,593 $ 29,327 $ 208,793 Six Months Ended June 30, 2020 (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance Balance, December 31, 2019 $ 4,567 $ 3,784 $ — $ 640 $ 484 $ 2,550 Adjustment to allowance for adoption of ASU 2016-13 2,587 8,012 4,109 463 (92) 4,471 Provision for loan losses 3,091 8,973 1,479 395 115 2,551 Loans charged off (2,972) (2,104) (2,247) — — (2,734) Recoveries of loans previously charged off 665 1,420 40 — — 1,360 Balance, June 30, 2020 $ 7,938 $ 20,085 $ 3,381 $ 1,498 $ 507 $ 8,198 Real Estate – Construction and Development Real Estate – Real Estate – Total Balance, December 31, 2019 $ 5,995 $ 9,666 $ 10,503 $ 38,189 Adjustment to allowance for adoption of ASU 2016-13 12,248 27,073 19,790 78,661 Provision for loan losses 35,587 53,991 (686) 105,496 Loans charged off (74) (7,243) (625) (17,999) Recoveries of loans previously charged off 510 106 345 4,446 Balance, June 30, 2020 $ 54,266 $ 83,593 $ 29,327 $ 208,793 Prior to the adoption of ASC 326 on January 1, 2020, the Company calculated the allowance for loan losses under the incurred loss methodology. The following tables are disclosures related to the allowance for loan losses in prior periods. (dollars in thousands) Commercial, Consumer Indirect Automobile Mortgage Warehouse Municipal Premium Finance December 31, 2019 Period-end allocation: Loans individually evaluated for impairment (1) $ 1,543 $ — $ — $ — $ — $ 758 Loans collectively evaluated for impairment 3,024 3,784 — 640 484 1,792 Ending balance $ 4,567 $ 3,784 $ — $ 640 $ 484 $ 2,550 Loans: Individually evaluated for impairment (1) $ 8,032 $ — $ — $ — $ — $ 6,768 Collectively evaluated for impairment 789,252 498,363 1,056,811 526,369 564,304 647,901 Acquired with deteriorated credit quality 4,887 214 5,013 — — — Ending balance $ 802,171 $ 498,577 $ 1,061,824 $ 526,369 $ 564,304 $ 654,669 Real Estate – Construction and Development Real Estate – Real Estate – Total December 31, 2019 Period-end allocation: Loans individually evaluated for impairment (1) $ 204 $ 953 $ 3,704 $ 7,162 Loans collectively evaluated for impairment 5,791 8,713 6,799 31,027 Ending balance $ 5,995 $ 9,666 $ 10,503 $ 38,189 Loans: Individually evaluated for impairment (1) $ 1,605 $ 19,759 $ 46,311 $ 82,475 Collectively evaluated for impairment 1,532,786 4,256,397 2,737,095 12,609,278 Acquired with deteriorated credit quality 14,671 76,883 25,055 126,723 Ending balance $ 1,549,062 $ 4,353,039 $ 2,808,461 $ 12,818,476 (1) At December 31, 2019, loans individually evaluated for impairment includes all nonaccrual loans greater than $100,000 and all troubled debt restructurings greater than $100,000, including all troubled debt restructurings and not only those currently classified as troubled debt restructurings. (dollars in thousands) Commercial, Consumer Mortgage Warehouse Municipal Premium Finance Three Months Ended Balance, March 31, 2019 $ 2,190 $ 3,936 $ 640 $ 508 $ 1,830 Provision for loan losses 717 334 — (6) 1,369 Loans charged off (473) (1,171) — — (865) Recoveries of loans previously charged off 382 289 — — 650 Balance, June 30, 2019 $ 2,816 $ 3,388 $ 640 $ 502 $ 2,984 (dollars in thousands) Commercial, Consumer Mortgage Warehouse Municipal Premium Finance Six Months Ended Balance, December 31, 2018 $ 2,352 $ 3,795 $ 640 $ 509 $ 1,426 Provision for loan losses 1,017 2,157 — (7) 2,083 Loans charged off (1,157) (3,068) — — (2,185) Recoveries of loans previously charged off 604 504 — — 1,660 Balance, June 30, 2019 $ 2,816 F $ 3,388 $ 640 $ 502 $ 2,984 Period-end allocation: Loans individually evaluated for impairment (1) $ 634 $ — $ — $ — $ 1,391 Loans collectively evaluated for impairment 2,182 3,388 640 502 1,593 Ending balance $ 2,816 $ 3,388 $ 640 $ 502 $ 2,984 Loans: Individually evaluated for impairment (1) $ 3,407 $ — $ — $ — $ 2,997 Collectively evaluated for impairment 697,804 474,071 462,481 583,558 610,967 Acquired with deteriorated credit quality 2,079 124 — — — Ending balance $ 703,290 $ 474,195 $ 462,481 $ 583,558 $ 613,964 Real Estate – Construction and Development Real Estate – Real Estate – Total Three Months Ended Balance, March 31, 2019 $ 4,424 $ 9,237 $ 5,894 $ 28,659 Provision for loan losses 314 (50) 1,990 4,668 Loans charged off (243) (589) (155) (3,496) Recoveries of loans previously charged off 268 78 295 1,962 Balance, June 30, 2019 $ 4,763 $ 8,676 $ 8,024 $ 31,793 Six Months Ended Balance, December 31, 2018 $ 4,210 $ 9,659 $ 6,228 $ 28,819 Provision for loan losses 436 742 1,648 8,076 Loans charged off (268) (1,843) (354) (8,875) Recoveries of loans previously charged off 385 118 502 3,773 Balance, June 30, 2019 $ 4,763 F $ 8,676 $ 8,024 $ 31,793 Period-end allocation: Loans individually evaluated for impairment (1) $ 498 $ 1,984 $ 1,881 $ 6,388 Loans collectively evaluated for impairment 4,265 6,692 6,143 25,405 Ending balance $ 4,763 $ 8,676 $ 8,024 $ 31,793 Loans: Individually evaluated for impairment (1) $ 7,279 $ 17,130 $ 26,647 $ 57,460 Collectively evaluated for impairment 1,089,546 3,118,126 1,883,519 8,920,072 Acquired with deteriorated credit quality 6,725 46,957 16,453 72,338 Ending balance $ 1,103,550 $ 3,182,213 $ 1,926,619 $ 9,049,870 (1) At June 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.

SECURITIES SOLD UNDER AGREEME_2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	6 Months Ended
	Jun. 30, 2020
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 June 30, 2020 and December 31, 2019. (dollars in thousands) June 30, 2020 December 31, 2019 Securities sold under agreements to repurchase $ 12,879 $ 20,635

OTHER BORROWINGS (Tables)

OTHER BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Other Borrowings	Other borrowings consist of the following: (dollars in thousands) June 30, 2020 December 31, 2019 FHLB borrowings: Fixed Rate Advance due January 10, 2020; fixed interest rate of 1.68% $ — $ 50,000 Fixed Rate Advance due January 13, 2020; fixed interest rate of 1.68% — 50,000 Fixed Rate Advance due January 13, 2020; fixed interest rate of 1.67% — 100,000 Fixed Rate Advance due January 15, 2020; fixed interest rate of 1.71% — 50,000 Fixed Rate Advance due January 16, 2020; fixed interest rate of 1.69% — 150,000 Fixed Rate Advance due January 17, 2020; fixed interest rate of 1.70% — 100,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 50,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 200,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.70% — 25,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 75,000 Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71% — 25,000 Fixed Rate Advance due January 23, 2020; fixed interest rate of 1.71% — 100,000 Fixed Rate Advance due January 27, 2020; fixed interest rate of 1.73% — 50,000 Fixed Rate Advance due February 18, 2020; fixed interest rate of 1.72% — 100,000 Fixed Rate Advance due July 6, 2020; fixed interest rate of 0.27% 150,000 — Fixed Rate Advance due July 8, 2020; fixed interest rate of 0.27% 100,000 — Fixed Rate Advance due July 10, 2020; fixed interest rate of 0.246% 100,000 — Fixed Rate Advance due July 20, 2020; fixed interest rate of 0.25% 100,000 — Fixed Rate Advance due July 22, 2020; fixed interest rate of 0.27% 100,000 — Fixed Rate Advance due July 23, 2020; fixed interest rate of 0.38% 100,000 — Fixed Rate Advance due July 23, 2020; fixed interest rate of 0.27% 100,000 — Fixed Rate Advance due July 28, 2020; fixed interest rate of 0.25% 100,000 — Fixed Rate Advance due August 18, 2020; fixed interest rate of 0.21% 150,000 — Fixed Rate Advance due September 21, 2020; fixed interest rate of 0.22% 100,000 — Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208% 15,000 — Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445% 15,000 — Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606% 15,000 — Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 1,417 1,422 Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55% 981 985 Principal Reducing Advance due September 29, 2031; fixed interest rate of 3.095% 1,639 1,712 Subordinated notes payable: Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $878 and $943, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% 74,122 74,057 Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $2,287 and $2,408, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% 117,713 117,592 Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,212 and $1,596, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% 76,212 76,595 Other debt: Advance from correspondent bank due September 5, 2026; secured by a loan receivable; fixed interest rate of 2.09% 1,252 1,346 Total $ 1,418,336 $ 1,398,709

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income (Loss)	The following tables present a summary of the accumulated other comprehensive income (loss) balances, net of tax, as of June 30, 2020 and 2019: (dollars in thousands) Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Securities Accumulated Other Comprehensive Income (Loss) Balance, January 1, 2020 $ (147) $ 18,142 $ 17,995 Reclassification for gains included in net income, net of tax — — — Current year changes, net of tax 14 21,604 21,618 Balance, June 30, 2020 $ (133) $ 39,746 $ 39,613 (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 (412) 21,794 21,382 Balance, June 30, 2019 $ (61) $ 16,523 $ 16,462

WEIGHTED AVERAGE SHARES OUTST_2

WEIGHTED AVERAGE SHARES OUTSTANDING (Tables)	6 Months Ended
	Jun. 30, 2020
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 Six Months Ended (share data in thousands) 2020 2019 2020 2019 Average common shares outstanding 69,192 47,311 69,235 47,354 Common share equivalents: Stock options 9 — 33 — Nonvested restricted share grants 75 27 130 41 Performance share units 17 — 15 — Average common shares outstanding, assuming dilution 69,293 47,338 69,413 47,395

FAIR VALUE MEASURES (Tables)

FAIR VALUE MEASURES (Tables)	6 Months Ended
	Jun. 30, 2020
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) June 30, 2020 December 31, 2019 Mortgage loans held for sale $ 1,731,530 $ 1,647,900 SBA loans held for sale 4,867 8,811 Total loans held for sale $ 1,736,397 $ 1,656,711
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 June 30, 2020 and December 31, 2019: (dollars in thousands) June 30, 2020 December 31, 2019 Aggregate fair value of mortgage loans held for sale $ 1,731,530 $ 1,647,900 Aggregate unpaid principal balance of mortgage loans held for sale 1,640,561 1,598,057 Past-due loans of 90 days or more — 1,649 Nonaccrual loans — 1,649 Unpaid principal balance of nonaccrual loans — 1,616 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 June 30, 2020 and December 31, 2019: (dollars in thousands) June 30, 2020 December 31, 2019 Aggregate fair value of SBA loans held for sale $ 4,867 $ 8,811 Aggregate unpaid principal balance of SBA loans held for sale 4,439 8,206 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 June 30, 2020 and December 31, 2019: Recurring Basis June 30, 2020 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government sponsored agencies $ 17,681 $ — $ 17,681 $ — State, county and municipal securities 93,198 — 93,198 — Corporate debt securities 52,313 — 50,813 1,500 SBA pool securities 69,942 — 69,942 — Mortgage-backed securities 1,005,762 — 1,005,762 — Loans held for sale 1,736,397 — 1,736,397 — Mortgage banking derivative instruments 51,919 — 51,919 — Total recurring assets at fair value $ 3,027,212 $ — $ 3,025,712 $ 1,500 Financial liabilities: Derivative financial instruments $ 170 $ — $ 170 $ — Mortgage banking derivative instruments 14,769 — 14,769 — Total recurring liabilities at fair value $ 14,939 $ — $ 14,939 $ — Recurring Basis December 31, 2019 (dollars in thousands) Fair Value Level 1 Level 2 Level 3 Financial assets: U.S. government sponsored agencies $ 22,362 $ — $ 22,362 $ — State, county and municipal securities 105,260 — 105,260 — Corporate debt securities 52,999 — 51,499 1,500 SBA pool securities 73,912 — 73,912 — Mortgage-backed securities 1,148,870 — 1,148,870 — Loans held for sale 1,656,711 — 1,656,711 — Mortgage banking derivative instruments 7,814 — 7,814 — Total recurring assets at fair value $ 3,067,928 $ — $ 3,066,428 $ 1,500 Financial liabilities: Derivative financial instruments $ 187 $ — $ 187 $ — Mortgage banking derivative instruments 4,471 — 4,471 — Total recurring liabilities at fair value $ 4,658 $ — $ 4,658 $ —
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 June 30, 2020 and December 31, 2019: Nonrecurring Basis (dollars in thousands) Fair Value Level 1 Level 2 Level 3 June 30, 2020 Collateral-dependent loans $ 92,826 $ — $ — $ 92,826 Other real estate owned 1,753 — — 1,753 Mortgage servicing rights 91,381 — 91,381 — SBA servicing rights 5,241 — 5,241 — Total nonrecurring assets at fair value $ 191,201 $ — $ 96,622 $ 94,579 December 31, 2019 Impaired loans carried at fair value $ 43,788 $ — $ — $ 43,788 Other real estate owned 17,289 — — 17,289 Total nonrecurring assets at fair value $ 61,077 $ — $ — $ 61,077
Summary of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities	The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets: (dollars in thousands) Fair Value Valuation Unobservable Inputs Range of Weighted June 30, 2020 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Collateral-dependent loans $ 92,826 Third-party appraisals and discounted cash flows Collateral discounts and 17% - 81% 32% Other real estate owned $ 1,753 Third-party appraisals and sales contracts Collateral discounts and estimated 21% - 48% 35% December 31, 2019 Recurring: Investment securities available for sale $ 1,500 Discounted par values Credit quality of underlying issuer 0% 0% Nonrecurring: Impaired loans $ 43,788 Third-party appraisals and discounted cash flows Collateral discounts and 1% - 95% 27% Other real estate owned $ 17,289 Third-party appraisals and sales contracts Collateral discounts and estimated 9% - 89% 31%
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 June 30, 2020 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 292,899 $ 292,899 $ — $ — $ 292,899 Federal funds sold and interest-bearing accounts 428,560 428,560 — — 428,560 Time deposits in other banks 249 — 249 — 249 Loans, net 14,201,538 — — 14,249,663 14,249,663 Accrued interest receivable 72,175 — 4,490 67,685 72,175 Financial liabilities: Deposits 15,589,818 — 15,611,958 — 15,611,958 Securities sold under agreements to repurchase 12,879 12,879 — — 12,879 Other borrowings 1,418,336 — 1,424,093 — 1,424,093 Subordinated deferrable interest debentures 123,375 — 116,869 — 116,869 FDIC loss-share payable 18,903 — — 19,085 19,085 Accrued interest payable 6,862 — 6,826 — 6,826 Fair Value Measurements December 31, 2019 (dollars in thousands) Carrying Level 1 Level 2 Level 3 Total Financial assets: Cash and due from banks $ 246,234 $ 246,234 $ — $ — $ 246,234 Federal funds sold and interest-bearing accounts 375,615 375,615 — — 375,615 Time deposits in other banks 249 — 249 — 249 Loans, net 12,736,499 — — 12,806,709 12,806,709 Accrued interest receivable 52,362 — 5,179 47,183 52,362 Financial liabilities: Deposits 14,027,073 — 14,035,686 — 14,035,686 Securities sold under agreements to repurchase 20,635 20,635 — — 20,635 Other borrowings 1,398,709 — 1,402,510 — 1,402,510 Subordinated deferrable interest debentures 127,560 — 126,815 — 126,815 FDIC loss-share payable 19,642 — — 19,657 19,657 Accrued interest payable 11,524 — 11,524 — 11,524

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Guarantor Obligations	A summary of the Company’s commitments is as follows: (dollars in thousands) June 30, 2020 December 31, 2019 Commitments to extend credit $ 2,468,695 $ 2,486,949 Unused home equity lines of credit 261,647 262,089 Financial standby letters of credit 32,877 29,232 Mortgage interest rate lock commitments 1,279,952 288,490
Schedule of Allowance for Credit Loss for Unfunded Commitments	The following table presents activity in the allowance for unfunded commitments for the periods presented: Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2020 Balance at beginning of period $ 17,791 $ 1,077 Adjustment to reflect adoption of ASU 2016-13 — 12,714 Provision for unfunded commitments 19,712 23,712 Balance at end of period $ 37,503 $ 37,503

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2020
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 six months ended June 30, 2020 and 2019: Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 128,653 $ 34,714 $ 5,285 $ 8,757 $ 7,609 $ 185,018 Interest expense 8,323 10,412 259 1,723 487 21,204 Net interest income 120,330 24,302 5,026 7,034 7,122 163,814 Provision for credit losses 86,805 423 403 2,322 (1,792) 88,161 Noninterest income 14,468 104,195 727 1,570 — 120,960 Noninterest expense Salaries and employee benefits 40,423 50,003 209 2,612 1,921 95,168 Equipment and occupancy expenses 11,679 1,953 1 97 77 13,807 Data processing and telecommunications expenses 8,919 1,406 55 15 119 10,514 Other expenses 27,997 6,949 88 359 886 36,279 Total noninterest expense 89,018 60,311 353 3,083 3,003 155,768 Income before income tax expense (41,025) 67,763 4,997 3,199 5,911 40,845 Income tax expense (8,582) 14,231 1,049 671 1,240 8,609 Net income $ (32,443) $ 53,532 $ 3,948 $ 2,528 $ 4,671 $ 32,236 Total assets $ 13,121,679 $ 3,905,683 $ 753,668 $ 1,310,077 $ 781,522 $ 19,872,629 Goodwill 863,507 — — — 64,498 928,005 Other intangible assets, net 64,007 — — — 16,347 80,354 Three Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 98,892 $ 13,633 $ 5,550 $ 2,287 $ 8,666 $ 129,028 Interest expense 14,137 6,066 2,563 1,105 3,506 27,377 Net interest income 84,755 7,567 2,987 1,182 5,160 101,651 Provision for credit losses 2,306 609 — 178 1,575 4,668 Noninterest income 14,830 18,070 450 1,883 3 35,236 Noninterest expense Salaries and employee benefits 24,228 11,886 162 735 1,320 38,331 Equipment and occupancy expenses 7,034 670 1 65 64 7,834 Data processing and telecommunications expenses 7,635 394 38 3 318 8,388 Other expenses 22,728 2,385 75 359 1,151 26,698 Total noninterest expense 61,625 15,335 276 1,162 2,853 81,251 Income before income tax expense 35,654 9,693 3,161 1,725 735 50,968 Income tax expense 8,691 2,170 664 362 177 12,064 Net income $ 26,963 $ 7,523 $ 2,497 $ 1,363 $ 558 $ 38,904 Total assets $ 9,208,685 $ 1,306,063 $ 462,780 $ 211,433 $ 700,375 $ 11,889,336 Goodwill 436,642 — — — 64,498 501,140 Other intangible assets, net 33,086 — — — 19,351 52,437 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 260,954 $ 68,125 $ 10,135 $ 12,485 $ 16,087 $ 367,786 Interest expense 22,249 26,067 1,807 3,270 2,634 56,027 Net interest income 238,705 42,058 8,328 9,215 13,453 311,759 Provision for credit losses 122,802 2,420 394 1,419 2,173 129,208 Noninterest income 32,241 138,564 1,687 2,847 — 175,339 Noninterest expense Salaries and employee benefits 82,044 81,100 419 4,088 3,463 171,114 Equipment and occupancy expenses 22,026 3,457 2 194 156 25,835 Data processing and telecommunications expenses 19,716 2,392 96 28 236 22,468 Other expenses 58,642 12,824 122 874 1,942 74,404 Total noninterest expense 182,428 99,773 639 5,184 5,797 293,821 Income before income tax expense (34,284) 78,429 8,982 5,459 5,483 64,069 Income tax expense (8,307) 16,639 1,886 1,146 1,147 12,511 Net income $ (25,977) $ 61,790 $ 7,096 $ 4,313 $ 4,336 $ 51,558 Six Months Ended (dollars in thousands) Banking Retail Warehouse SBA Premium Total Interest income $ 196,766 $ 26,145 $ 10,354 $ 4,461 $ 16,231 $ 253,957 Interest expense 26,972 12,825 4,677 2,193 6,244 52,911 Net interest income 169,794 13,320 5,677 2,268 9,987 201,046 Provision for credit losses 4,364 745 — 409 2,558 8,076 Noninterest income 29,200 32,360 829 3,613 5 66,007 Noninterest expense Salaries and employee benefits 52,160 20,093 323 1,462 2,625 76,663 Equipment and occupancy expenses 14,315 1,436 2 124 161 16,038 Data processing and telecommunications expenses 15,227 724 68 5 755 16,779 Other expenses 39,684 4,499 143 746 2,124 47,196 Total noninterest expense 121,386 26,752 536 2,337 5,665 156,676 Income before income tax expense 73,244 18,183 5,970 3,135 1,769 102,301 Income tax expense 17,466 3,783 1,254 658 331 23,492 Net income $ 55,778 $ 14,400 $ 4,716 $ 2,477 $ 1,438 $ 78,809

LOAN SERVICING RIGHTS (Tables)

LOAN SERVICING RIGHTS (Tables)	6 Months Ended
	Jun. 30, 2020
Transfers and Servicing [Abstract]
Schedule of Carrying Value of Loan Servicing Rights Assets	The carrying value of the loan servicing rights assets is shown in the table below: (dollars in thousands) June 30, 2020 December 31, 2019 Loan Servicing Rights Residential mortgage $ 91,381 $ 94,902 SBA 5,241 7,886 Indirect automobile 162 247 Total loan servicing rights $ 96,784 $ 103,035 Three Months Ended June 30, Six Months Ended June 30, (dollars in thousands) 2020 2019 2020 2019 Indirect automobile servicing rights Beginning carrying value, net $ 204 $ — $ 247 $ — Amortization (42) — (85) — Ending carrying value, net $ 162 $ — $ 162 $ —
Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions	The fair value of MSRs, key metrics, and the sensitivity of the fair value to adverse changes in model inputs and/or assumptions are summarized below: (dollars in thousands) June 30, 2020 December 31, 2019 Residential mortgage servicing rights Unpaid principal balance of loans serviced for others $ 10,266,233 $ 8,469,600 Composition of residential loans serviced for others: FHLMC 21.24 % 25.87 % FNMA 64.77 % 65.35 % GNMA 13.99 % 8.78 % Total 100.00 % 100.00 % Weighted average term (months) 341 341 Weighted average age (months) 28 33 Modeled prepayment speed 20.21 % 14.41 % Decline in fair value due to a 10% adverse change (5,255) (4,455) Decline in fair value due to a 20% adverse change (9,945) (8,520) Weighted average discount rate 9.64 % 9.49 % Decline in fair value due to a 10% adverse change (2,936) (3,557) Decline in fair value due to a 20% adverse change (5,686) (6,810) (dollars in thousands) June 30, 2020 December 31, 2019 SBA servicing rights Unpaid principal balance of loans serviced for others $ 335,416 $ 339,247 Weighted average life (in years) 3.37 3.81 Modeled prepayment speed 19.87 % 17.86 % Decline in fair value due to a 10% adverse change (306) (299) Decline in fair value due to a 20% adverse change (581) (570) Weighted average discount rate 10.91 % 11.47 % Decline in fair value due to a 100 basis point adverse change (130) (144) Decline in fair value due to a 200 basis point adverse change (254) (280)

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES - Narrative (Details)	Jan. 01, 2020USD ($)	Jun. 30, 2020USD ($)branch	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of branches operated | branch		170
Reserve requirement		$ 0		$ 109,700,000
Allowance for loan losses		208,793,000	$ 149,524,000	38,189,000	$ 31,793,000	$ 28,659,000	$ 28,819,000
Retained earnings (accumulated deficit)		481,948,000		$ 507,950,000
Loan receivables
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued interest receivable		67,700,000
Available-for-sale debt securities
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued interest receivable		$ 4,500,000
Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	$ 78,661,000
Allowance for unfunded commitments	12,700,000
Retained earnings (accumulated deficit)	(56,700,000)
Deferred tax assets	19,000,000
Discounts on PCD loans reclassified to allowance for credit loss	$ 15,600,000

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) $ in Thousands	Jul. 01, 2019USD ($)branchshares	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)
Business Acquisition [Line Items]
Goodwill		$ 928,005	$ 931,637	$ 501,140
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	426,900	426,865
Loans	3,510,000	$ 3,512,262
Loan discount	$ 75,200
Loan discount, percent	2.09%
Purchased credit-impaired loans acquired	$ 121,300
Fidelity Southern Corporation | Georgia
Business Acquisition [Line Items]
Number of bank branches | branch	46
Fidelity Southern Corporation | Florida
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. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Liabilities
Goodwill		$ 928,005	$ 931,637	$ 501,140
Fidelity Southern Corporation
Assets
Cash and due from banks		23,847
Federal funds sold and interest-bearing deposits in banks		217,936
Investment securities		297,897
Other investments		7,449
Loans held for sale		327,617
Loans	$ 3,510,000	3,512,262
Less allowance for loan losses		0
Loans, net		3,512,262
Other real estate owned		7,178
Premises and equipment		101,249
Other intangible assets, net		50,610
Cash value of bank owned life insurance		72,328
Deferred income taxes, net		0
Other assets		141,723
Total assets		4,760,096
Liabilities
Noninterest-bearing		1,299,715
Interest-bearing		2,741,494
Total deposits		4,041,209
Securities sold under agreements to repurchase		22,345
Other borrowings		151,332
Subordinated deferrable interest debentures		36,718
Deferred tax liability, net		1,318
Other liabilities		64,726
Total liabilities		4,317,648
Net identifiable assets acquired over (under) liabilities assumed		442,448
Goodwill	$ 426,900	426,865
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 debentures	(9,675)
Deferred tax liability, net	(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
Fidelity Southern Corporation | Subsequent Adjustments
Assets
Cash and due from banks	(2,417)
Federal funds sold and interest-bearing deposits in banks	0
Investment securities	0
Other investments	0
Loans held for sale	250
Loans	3,852
Less allowance for loan losses	0
Loans, net	3,852
Other real estate owned	0
Premises and equipment	(3,820)
Other intangible assets, net	0
Cash value of bank owned life insurance	0
Deferred income taxes, net	0
Other assets	(17,138)
Total assets	(19,273)
Liabilities
Noninterest-bearing	(2,114)
Interest-bearing	0
Total deposits	(2,114)
Securities sold under agreements to repurchase	0
Other borrowings	(300)
Subordinated deferrable interest debentures	0
Deferred tax liability, net	497
Other liabilities	(839)
Total liabilities	(2,756)
Net identifiable assets acquired over (under) liabilities assumed	(16,517)
Goodwill	16,517
Net assets acquired over liabilities assumed	0
Fidelity Southern Corporation | Previously Reported
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 debentures	46,393
Deferred tax liability, net	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

BUSINESS COMBINATIONS - Sched_2

BUSINESS COMBINATIONS - Schedule of Purchased Credit-Impaired Loans Acquired (Details) - Fidelity Southern Corporation $ in Thousands	Jul. 01, 2019USD ($)
Business Acquisition [Line Items]
Contractually required principal and interest	$ 191,534
Non-accretable difference	(23,058)
Cash flows expected to be collected	168,476
Accretable yield	(47,173)
Total purchased credit-impaired loans acquired	$ 121,303

BUSINESS COMBINATIONS - Sched_3

BUSINESS COMBINATIONS - Schedule of Acquired Loans (Details) - Fidelity Southern Corporation $ in Thousands	Jul. 01, 2019USD ($)
Business Acquisition [Line Items]
Acquired receivables subject to ASC 310-30, fair value of acquired loans at acquisition date	$ 121,303
Acquired receivables subject to ASC 310-30, gross contractual amounts receivable at acquisition date	191,534
Acquired receivables subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected	23,058
Acquired receivables not subject to ASC 310-30, fair value of acquired loans at acquisition date	3,390,959
Acquired receivables not subject to ASC 310-30, gross contractual amounts receivable at acquisition date	4,217,890
Acquired receivables not subject to ASC 310-30, best estimate at acquisition date of contractual cash flows not expected to be collected	$ 33,076

BUSINESS COMBINATIONS - Sched_4

BUSINESS COMBINATIONS - Schedule of Pro Forma Information (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Business Combinations [Abstract]
Net interest income and noninterest income	$ 284,774	$ 200,132	$ 357,890	$ 392,386
Net income	32,943	44,495	52,693	92,348
Net income available to common shareholders	$ 32,943	$ 44,495	$ 52,693	$ 92,348
Income per common share available to common shareholders – basic (in dollars per share)	$ 0.48	$ 0.64	$ 0.76	$ 1.33
Income per common share available to common shareholders – diluted (in dollars per share)	$ 0.48	$ 0.64	$ 0.76	$ 1.33
Average number of shares outstanding, basic (in shares)	69,192	69,492	69,235	69,535
Average number of shares outstanding, diluted (in shares)	69,293	69,519	69,413	69,576

INVESTMENT SECURITIES - Amortiz

INVESTMENT SECURITIES - Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,188,585	$ 1,380,438
Gross Unrealized Gains	50,647	24,261
Gross Unrealized Losses	(336)	(1,296)
Estimated Fair Value	1,238,896	1,403,403
U.S. government sponsored agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	17,207	22,246
Gross Unrealized Gains	474	116
Gross Unrealized Losses	0	0
Estimated Fair Value	17,681	22,362
State, county and municipal securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	90,012	102,952
Gross Unrealized Gains	3,186	2,310
Gross Unrealized Losses	0	(2)
Estimated Fair Value	93,198	105,260
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	51,680	51,720
Gross Unrealized Gains	701	1,281
Gross Unrealized Losses	(68)	(2)
Estimated Fair Value	52,313	52,999
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	67,241	73,704
Gross Unrealized Gains	2,815	617
Gross Unrealized Losses	(114)	(409)
Estimated Fair Value	69,942	73,912
Mortgage-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	962,445	1,129,816
Gross Unrealized Gains	43,471	19,937
Gross Unrealized Losses	(154)	(883)
Estimated Fair Value	$ 1,005,762	$ 1,148,870

INVESTMENT SECURITIES - Amort_2

INVESTMENT SECURITIES - Amortized Cost and Fair Value of Available for Sale Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Amortized Cost
Due in one year or less	$ 32,971
Due from one year to five years	54,049
Due from five to ten years	79,549
Due after ten years	59,571
Mortgage-backed securities	962,445
Amortized Cost	1,188,585	$ 1,380,438
Estimated Fair Value
Due in one year or less	33,230
Due from one year to five years	55,792
Due from five to ten years	82,322
Due after ten years	61,790
Mortgage-backed securities	1,005,762
Estimated Fair Value	$ 1,238,896	$ 1,403,403

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Jun. 30, 2020USD ($)security	Dec. 31, 2019USD ($)
Debt Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in security portfolio	536
Number of securities in unrealized loss position	30
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	19
SBA pool securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	7
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of securities in unrealized loss position	4
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Pledged securities, carrying value | $	$ 586	$ 679.6

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Gross Unrealized Losses and Fair Value of Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Estimated Fair Value
Less than 12 months, estimated fair value	$ 50,456	$ 131,176
12 months or more, estimated fair value	4,204	57,151
Total estimated fair value	54,660	188,327
Unrealized Losses
Less than 12 months, unrealized losses	(223)	(705)
12 months or more, unrealized losses	(113)	(591)
Total unrealized losses	(336)	(1,296)
State, county and municipal securities
Estimated Fair Value
Less than 12 months, estimated fair value		803
12 months or more, estimated fair value		0
Total estimated fair value		803
Unrealized Losses
Less than 12 months, unrealized losses		(2)
12 months or more, unrealized losses		0
Total unrealized losses		(2)
Corporate debt securities
Estimated Fair Value
Less than 12 months, estimated fair value	16,932	2,573
12 months or more, estimated fair value	0	0
Total estimated fair value	16,932	2,573
Unrealized Losses
Less than 12 months, unrealized losses	(68)	(2)
12 months or more, unrealized losses	0	0
Total unrealized losses	(68)	(2)
SBA pool securities
Estimated Fair Value
Less than 12 months, estimated fair value	250	28,521
12 months or more, estimated fair value	4,202	4,825
Total estimated fair value	4,452	33,346
Unrealized Losses
Less than 12 months, unrealized losses	(1)	(285)
12 months or more, unrealized losses	(113)	(124)
Total unrealized losses	(114)	(409)
Mortgage-backed securities
Estimated Fair Value
Less than 12 months, estimated fair value	33,274	99,279
12 months or more, estimated fair value	2	52,326
Total estimated fair value	33,276	151,605
Unrealized Losses
Less than 12 months, unrealized losses	(154)	(416)
12 months or more, unrealized losses	0	(467)
Total unrealized losses	$ (154)	$ (883)

INVESTMENT SECURITIES - Gross R

INVESTMENT SECURITIES - Gross Realized Gains and Losses On Sales of Available for Sale Securities (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Gross gains on sales of securities	$ 0	$ 522
Gross losses on sales of securities	0	(464)
Net realized gains on sales of securities available for sale	0	58
Sales proceeds	$ 0	$ 64,995

INVESTMENT SECURITIES - Sched_2

INVESTMENT SECURITIES - Schedule of Gain on Securities (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Net realized gains on sales of securities available for sale	$ 0	$ 58
Unrealized holding gains on equity securities	5	15
Net realized gains on sales of other investments	0	62
Total gain on securities	$ 5	$ 135

LOANS - Loans Receivable (Detai

LOANS - Loans Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 14,503,157	$ 12,818,476	$ 9,049,870
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,839,921	802,171	703,290
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	575,782	498,577	474,195
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	739,543	1,061,824
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	748,853	526,369	462,481
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	731,508	564,304	583,558
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	690,584	654,669	613,964
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	1,641,744	1,549,062	1,103,550
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	4,804,420	4,353,039	3,182,213
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net of unearned income	$ 2,730,802	$ 2,808,461	$ 1,926,619

LOANS - Rollforward of Accretab

LOANS - Rollforward of Accretable Discounts of Purchased Loans (Details) - Purchased Loans, Accretable Discount $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance, January 1	$ 40,496
Additions due to acquisitions	0
Accretion	(6,125)
Accretable discounts removed due to charge-offs	0
Transfers between non-accretable and accretable discounts, net	(2,291)
Ending balance	$ 32,080

LOANS - Loans Accounted for on

LOANS - Loans Accounted for on a Nonaccrual Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 77,745	$ 75,124
Financing receivable, nonaccrual, no allowance	21,080
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	11,032	9,236
Financing receivable, nonaccrual, no allowance	1,081
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,186	831
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,643	1,746
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	0	600
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	1,913	1,988
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	21,874	23,797
Financing receivable, nonaccrual, no allowance	9,632
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	40,097	$ 36,926
Financing receivable, nonaccrual, no allowance	$ 10,367

LOANS - Narrative (Details)

LOANS - Narrative (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income on nonaccrual loans	$ 0
Nonaccrual loans	77,745,000		$ 75,124,000
Loans modified that are not troubled debt restructurings	139,600,000	$ 107,700,000
COVID-19 Deferrals	2,757,701,000
Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructuring	42,300,000		35,200,000
Troubled debt restructurings, previous charge-offs, excluding purchased loans	1,700,000		1,900,000
Allowance for loan losses allocated to troubled debt restructuring	2,900,000		3,700,000
Troubled debt restructurings principal balances	11,278,000	5,268,000
Financing receivable, modifications, subsequent default, recorded investment	1,700,000	1,900,000
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
Real estate, equipment and receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Collateral-dependent Loans	$ 102,100,000

LOANS - Analysis of Past-Due Lo

LOANS - Analysis of Past-Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 134,955	$ 184,006
Current Loans	14,368,202	12,634,470
Total Loans	14,503,157	12,818,476	$ 9,049,870
Loans 90 Days or More Past Due and Still Accruing	15,126	5,754
Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	38,655	88,291
Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	20,748	32,582
Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	75,552	63,133
Commercial, financial and agricultural
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	8,965	12,344
Current Loans	1,830,956	789,827
Total Loans	1,839,921	802,171	703,290
Loans 90 Days or More Past Due and Still Accruing	0	0
Commercial, financial and agricultural | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	802	3,609
Commercial, financial and agricultural | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,917	2,251
Commercial, financial and agricultural | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	6,246	6,484
Consumer installment
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	5,563	6,276
Current Loans	570,219	492,301
Total Loans	575,782	498,577	474,195
Loans 90 Days or More Past Due and Still Accruing	1,377	922
Consumer installment | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,699	3,488
Consumer installment | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,691	1,336
Consumer installment | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	2,173	1,452
Indirect automobile
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,583	8,567
Current Loans	735,960	1,053,257
Total Loans	739,543	1,061,824
Loans 90 Days or More Past Due and Still Accruing	24	21
Indirect automobile | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,458	5,978
Indirect automobile | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	597	1,067
Indirect automobile | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,528	1,522
Mortgage warehouse
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Current Loans	748,853	526,369
Total Loans	748,853	526,369	462,481
Loans 90 Days or More Past Due and Still Accruing	0	0
Mortgage warehouse | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Mortgage warehouse | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Mortgage warehouse | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Municipal
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Current Loans	731,508	564,304
Total Loans	731,508	564,304	583,558
Loans 90 Days or More Past Due and Still Accruing	0	0
Municipal | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Municipal | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Municipal | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	0	0
Premium finance
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	23,836	27,234
Current Loans	666,748	627,435
Total Loans	690,584	654,669	613,964
Loans 90 Days or More Past Due and Still Accruing	11,928	4,811
Premium finance | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	5,141	13,801
Premium finance | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	6,767	8,022
Premium finance | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	11,928	5,411
Real estate – construction and development
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	12,946	10,592
Current Loans	1,628,798	1,538,470
Total Loans	1,641,744	1,549,062	1,103,550
Loans 90 Days or More Past Due and Still Accruing	1,795	0
Real estate – construction and development | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	8,064	7,785
Real estate – construction and development | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,359	1,224
Real estate – construction and development | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	3,523	1,583
Real estate – commercial and farmland
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	18,317	26,407
Current Loans	4,786,103	4,326,632
Total Loans	4,804,420	4,353,039	3,182,213
Loans 90 Days or More Past Due and Still Accruing	0	0
Real estate – commercial and farmland | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	890	7,404
Real estate – commercial and farmland | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	1,910	3,405
Real estate – commercial and farmland | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	15,517	15,598
Real estate – residential
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	61,745	92,586
Current Loans	2,669,057	2,715,875
Total Loans	2,730,802	2,808,461	$ 1,926,619
Loans 90 Days or More Past Due and Still Accruing	2	0
Real estate – residential | Loans 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	20,601	46,226
Real estate – residential | Loans 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	6,507	15,277
Real estate – residential | Loans 90 or More Days Past Due
Financing Receivable, Past Due [Line Items]
Total Loans Past Due	$ 34,637	$ 31,083

LOANS - Summary of Information

LOANS - Summary of Information Pertaining to Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Dec. 31, 2019	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2019	Jun. 30, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	$ 75,124			$ 75,124	$ 77,745
Total impaired loans	104,733	$ 72,862	$ 72,862	104,733
Impaired Loans Excluding Purchased Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual loans	75,124	41,479	41,479	75,124
Troubled debt restructurings not included above	29,609	31,383	31,383	29,609
Total impaired loans	104,733	72,862	72,862	104,733
Interest income recognized on impaired loans	1,201	1,171	2,025	4,131
Foregone interest income on impaired loans	$ 1,044	$ 750	$ 1,478	$ 4,100

LOANS - Analysis of Impaired Lo

LOANS - Analysis of Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Dec. 31, 2019	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	$ 133,302	$ 92,554	$ 92,554	$ 133,302
Recorded Investment With No Allowance	31,375	19,708	19,708	31,375
Recorded Investment With Allowance	73,358	53,154	53,154	73,358
Total impaired loans	104,733	72,862	72,862	104,733
Related Allowance	6,447	5,006	5,006	6,447
Average recorded investment	118,481	72,826	71,922	90,545
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	18,438	13,097	13,097	18,438
Recorded Investment With No Allowance	1,911	1,632	1,632	1,911
Recorded Investment With Allowance	7,840	3,407	3,407	7,840
Total impaired loans	9,751	5,039	5,039	9,751
Related Allowance	1,542	634	634	1,542
Average recorded investment	9,073	5,196	4,430	6,287
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	2,179	1,034	1,034	2,179
Recorded Investment With No Allowance	839	932	932	839
Recorded Investment With Allowance	0	0	0	0
Total impaired loans	839	932	932	839
Related Allowance	0	0	0	0
Average recorded investment	420	982	998	767
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	1,845			1,845
Recorded Investment With No Allowance	1,746			1,746
Recorded Investment With Allowance	0			0
Total impaired loans	1,746			1,746
Related Allowance	0			0
Average recorded investment	1,481			592
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	757	1,104	1,104	757
Recorded Investment With No Allowance	0	913	913	0
Recorded Investment With Allowance	757	191	191	757
Total impaired loans	757	1,104	1,104	757
Related Allowance	156	10	10	156
Average recorded investment	758	552	368	524
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	4,893	16,219	16,219	4,893
Recorded Investment With No Allowance	1,319	2,059	2,059	1,319
Recorded Investment With Allowance	1,605	7,279	7,279	1,605
Total impaired loans	2,924	9,338	9,338	2,924
Related Allowance	204	498	498	204
Average recorded investment	5,277	8,834	8,612	7,278
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	42,515	20,075	20,075	42,515
Recorded Investment With No Allowance	12,147	1,951	1,951	12,147
Recorded Investment With Allowance	18,381	16,125	16,125	18,381
Total impaired loans	30,528	18,076	18,076	30,528
Related Allowance	953	1,984	1,984	953
Average recorded investment	30,749	17,846	18,301	23,280
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid Contractual Principal Balance	62,675	41,025	41,025	62,675
Recorded Investment With No Allowance	13,413	12,221	12,221	13,413
Recorded Investment With Allowance	44,775	26,152	26,152	44,775
Total impaired loans	58,188	38,373	38,373	58,188
Related Allowance	3,592	1,880	1,880	3,592
Average recorded investment	$ 70,723	$ 39,416	$ 39,213	$ 51,817

LOANS - Loans by Risk Grade (De

LOANS - Loans by Risk Grade (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 14,503,157,000	$ 12,818,476,000	$ 9,049,870,000
1
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		587,877,000
2
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		840,372,000
3
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		6,034,399,000
4
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		4,884,542,000
5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		233,021,000
6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		86,410,000
7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		151,845,000
8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		8,000
9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	2,000
Commercial, financial and agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	1,144,224,000
2019	174,011,000
2018	132,052,000
2017	92,877,000
2016	37,196,000
Prior	59,897,000
Revolving Loans Amortized Cost Basis	199,664,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	1,839,921,000	802,171,000	703,290,000
Commercial, financial and agricultural | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	1,040,825,000
2019	3,753,000
2018	1,793,000
2017	690,000
2016	688,000
Prior	5,800,000
Revolving Loans Amortized Cost Basis	10,509,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	1,064,058,000	22,396,000
Commercial, financial and agricultural | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	36,000
2019	1,354,000
2018	935,000
2017	3,782,000
2016	108,000
Prior	2,109,000
Revolving Loans Amortized Cost Basis	6,043,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	14,367,000	18,937,000
Commercial, financial and agricultural | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	52,010,000
2019	62,009,000
2018	18,813,000
2017	19,721,000
2016	9,505,000
Prior	6,450,000
Revolving Loans Amortized Cost Basis	73,670,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	242,178,000	215,180,000
Commercial, financial and agricultural | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	50,333,000
2019	102,834,000
2018	103,960,000
2017	60,081,000
2016	24,471,000
Prior	35,983,000
Revolving Loans Amortized Cost Basis	95,792,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	473,454,000	482,146,000
Commercial, financial and agricultural | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	1,020,000
2019	2,961,000
2018	2,999,000
2017	5,944,000
2016	1,482,000
Prior	3,718,000
Revolving Loans Amortized Cost Basis	2,784,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	20,908,000	33,317,000
Commercial, financial and agricultural | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	356,000
2018	1,860,000
2017	561,000
2016	248,000
Prior	1,306,000
Revolving Loans Amortized Cost Basis	1,482,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	5,813,000	4,901,000
Commercial, financial and agricultural | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	744,000
2018	1,692,000
2017	2,098,000
2016	694,000
Prior	4,531,000
Revolving Loans Amortized Cost Basis	9,384,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	19,143,000	25,294,000
Commercial, financial and agricultural | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Commercial, financial and agricultural | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Consumer installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	110,720,000
2019	135,780,000
2018	140,310,000
2017	80,167,000
2016	61,863,000
Prior	38,543,000
Revolving Loans Amortized Cost Basis	8,399,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	575,782,000	498,577,000	474,195,000
Consumer installment | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	3,941,000
2019	4,734,000
2018	2,374,000
2017	845,000
2016	145,000
Prior	67,000
Revolving Loans Amortized Cost Basis	1,181,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	13,287,000	13,184,000
Consumer installment | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	77,000
2017	3,000
2016	2,862,000
Prior	1,187,000
Revolving Loans Amortized Cost Basis	50,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	4,179,000	1,233,000
Consumer installment | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	8,284,000
2019	10,517,000
2018	4,510,000
2017	5,298,000
2016	39,040,000
Prior	25,378,000
Revolving Loans Amortized Cost Basis	3,222,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	96,249,000	33,314,000
Consumer installment | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	98,445,000
2019	120,187,000
2018	133,148,000
2017	73,783,000
2016	18,923,000
Prior	10,625,000
Revolving Loans Amortized Cost Basis	3,810,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	458,921,000	449,224,000
Consumer installment | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	50,000
2019	136,000
2018	37,000
2017	38,000
2016	27,000
Prior	243,000
Revolving Loans Amortized Cost Basis	9,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	540,000	208,000
Consumer installment | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	14,000
2018	14,000
2017	4,000
2016	50,000
Prior	78,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	160,000	213,000
Consumer installment | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	192,000
2018	150,000
2017	196,000
2016	816,000
Prior	965,000
Revolving Loans Amortized Cost Basis	127,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	2,446,000	1,191,000
Consumer installment | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		8,000
Consumer installment | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		2,000
Indirect automobile
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	47,379,000
2018	242,203,000
2017	253,125,000
2016	117,753,000
Prior	79,083,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	739,543,000	1,061,824,000
Indirect automobile | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Indirect automobile | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	112,000
2017	38,000
2016	5,047,000
Prior	3,908,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	9,105,000	18,354,000
Indirect automobile | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	47,286,000
2018	241,703,000
2017	252,508,000
2016	112,068,000
Prior	74,214,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	727,779,000	1,033,861,000
Indirect automobile | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		4,009,000
Indirect automobile | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Indirect automobile | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Indirect automobile | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	93,000
2018	388,000
2017	579,000
2016	638,000
Prior	961,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	2,659,000	5,600,000
Indirect automobile | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Indirect automobile | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	748,853,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	748,853,000	526,369,000	462,481,000
Mortgage warehouse | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	748,853,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	748,853,000	526,369,000
Mortgage warehouse | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Mortgage warehouse | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	198,131,000
2019	13,538,000
2018	37,851,000
2017	181,944,000
2016	172,620,000
Prior	127,424,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	731,508,000	564,304,000	583,558,000
Municipal | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	198,131,000
2019	12,763,000
2018	37,851,000
2017	175,644,000
2016	172,620,000
Prior	115,134,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	712,143,000	552,062,000
Municipal | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	2,587,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	2,587,000	2,690,000
Municipal | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	775,000
2018	0
2017	6,300,000
2016	0
Prior	9,107,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	16,182,000	8,925,000
Municipal | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	596,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	596,000	627,000
Municipal | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Municipal | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Municipal | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Municipal | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Municipal | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	566,516,000
2019	118,046,000
2018	1,213,000
2017	1,112,000
2016	3,103,000
Prior	594,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	690,584,000	654,669,000	613,964,000
Premium finance | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	563,735,000
2019	111,749,000
2018	1,203,000
2017	1,112,000
2016	262,000
Prior	594,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	678,655,000	654,069,000
Premium finance | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	2,781,000
2019	6,297,000
2018	10,000
2017	0
2016	2,841,000
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	11,929,000	600,000
Premium finance | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Premium finance | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – construction and development
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	305,271,000
2019	687,882,000
2018	314,170,000
2017	134,405,000
2016	43,385,000
Prior	63,609,000
Revolving Loans Amortized Cost Basis	93,022,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	1,641,744,000	1,549,062,000	1,103,550,000
Real estate – construction and development | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – construction and development | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		17,535,000
Real estate – construction and development | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	16,000,000
2019	18,405,000
2018	17,828,000
2017	9,991,000
2016	4,005,000
Prior	8,759,000
Revolving Loans Amortized Cost Basis	685,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	75,673,000	90,124,000
Real estate – construction and development | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	288,761,000
2019	661,716,000
2018	280,311,000
2017	120,430,000
2016	21,001,000
Prior	37,348,000
Revolving Loans Amortized Cost Basis	92,226,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	1,501,793,000	1,377,674,000
Real estate – construction and development | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	171,000
2019	5,100,000
2018	2,420,000
2017	607,000
2016	17,806,000
Prior	9,447,000
Revolving Loans Amortized Cost Basis	111,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	35,662,000	41,759,000
Real estate – construction and development | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	339,000
2019	2,652,000
2018	12,421,000
2017	2,488,000
2016	527,000
Prior	4,562,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	22,989,000	17,223,000
Real estate – construction and development | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	9,000
2018	1,190,000
2017	889,000
2016	46,000
Prior	3,493,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	5,627,000	4,747,000
Real estate – construction and development | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – construction and development | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – commercial and farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	503,782,000
2019	1,009,420,000
2018	723,413,000
2017	690,016,000
2016	607,346,000
Prior	1,158,918,000
Revolving Loans Amortized Cost Basis	111,525,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	4,804,420,000	4,353,039,000	3,182,213,000
Real estate – commercial and farmland | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	198,000
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	198,000	208,000
Real estate – commercial and farmland | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	1,449,000
2019	547,000
2018	578,000
2017	2,289,000
2016	4,543,000
Prior	15,895,000
Revolving Loans Amortized Cost Basis	1,946,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	27,247,000	35,299,000
Real estate – commercial and farmland | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	275,436,000
2019	387,436,000
2018	172,702,000
2017	219,630,000
2016	204,796,000
Prior	325,464,000
Revolving Loans Amortized Cost Basis	73,997,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	1,659,461,000	1,720,039,000
Real estate – commercial and farmland | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	220,881,000
2019	602,402,000
2018	532,184,000
2017	418,685,000
2016	356,739,000
Prior	686,276,000
Revolving Loans Amortized Cost Basis	33,349,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	2,850,516,000	2,348,083,000
Real estate – commercial and farmland | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	5,846,000
2019	4,685,000
2018	2,798,000
2017	26,617,000
2016	15,162,000
Prior	74,695,000
Revolving Loans Amortized Cost Basis	566,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	130,369,000	133,119,000
Real estate – commercial and farmland | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	8,254,000
2018	9,905,000
2017	13,851,000
2016	14,933,000
Prior	24,053,000
Revolving Loans Amortized Cost Basis	730,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	71,726,000	53,941,000
Real estate – commercial and farmland | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	170,000
2019	6,096,000
2018	5,048,000
2017	8,944,000
2016	11,173,000
Prior	32,535,000
Revolving Loans Amortized Cost Basis	937,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	64,903,000	62,350,000
Real estate – commercial and farmland | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – commercial and farmland | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	304,051,000
2019	627,740,000
2018	362,260,000
2017	261,515,000
2016	218,172,000
Prior	664,764,000
Revolving Loans Amortized Cost Basis	289,928,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	2,372,000
Total	2,730,802,000	2,808,461,000	$ 1,926,619,000
Real estate – residential | 1
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	23,000
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	23,000	27,000
Real estate – residential | 2
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	0
2019	418,000
2018	14,000
2017	126,000
2016	1,525,000
Prior	61,280,000
Revolving Loans Amortized Cost Basis	1,768,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	65,131,000	92,255,000
Real estate – residential | 3
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	284,058,000
2019	541,802,000
2018	303,447,000
2017	220,661,000
2016	177,896,000
Prior	462,308,000
Revolving Loans Amortized Cost Basis	225,353,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	2,313,000
Total	2,217,838,000	2,406,587,000
Real estate – residential | 4
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	16,675,000
2019	74,152,000
2018	43,926,000
2017	32,278,000
2016	34,830,000
Prior	105,288,000
Revolving Loans Amortized Cost Basis	51,186,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	59,000
Total	358,394,000	222,779,000
Real estate – residential | 5
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	310,000
2019	1,453,000
2018	2,366,000
2017	3,268,000
2016	1,499,000
Prior	12,330,000
Revolving Loans Amortized Cost Basis	3,963,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	25,189,000	24,618,000
Real estate – residential | 6
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	172,000
2019	1,736,000
2018	939,000
2017	62,000
2016	331,000
Prior	4,180,000
Revolving Loans Amortized Cost Basis	597,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	8,017,000	10,132,000
Real estate – residential | 7
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	2,836,000
2019	8,179,000
2018	11,568,000
2017	5,120,000
2016	2,091,000
Prior	19,355,000
Revolving Loans Amortized Cost Basis	7,061,000
Revolving Loans Converted to Term Loans Amortized Cost Basis	0
Total	$ 56,210,000	52,063,000
Real estate – residential | 8
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		0
Real estate – residential | 9
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		$ 0

LOANS - Loans by Class Modified

LOANS - Loans by Class Modified as Troubled Debt Restructurings (Details) - Loans Excluding Purchased Loan $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2020USD ($)contract	Jun. 30, 2019USD ($)contract	Dec. 31, 2019USD ($)contract
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	83	47
Troubled debt restructurings principal balances | $	$ 11,278	$ 5,268
Financing Receivables, 30 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	16	25
Troubled debt restructurings principal balances | $	$ 1,732	$ 1,860
Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	293		234
Troubled debt restructurings principal balances | $	$ 36,740		$ 29,609
Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	82		95
Troubled debt restructurings principal balances | $	$ 5,517		$ 5,623
Commercial, financial and agricultural
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	1
Troubled debt restructurings principal balances | $	$ 731	$ 7
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	2
Troubled debt restructurings principal balances | $	$ 200	$ 4
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	7		5
Troubled debt restructurings principal balances | $	$ 592		$ 516
Commercial, financial and agricultural | Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	13		17
Troubled debt restructurings principal balances | $	$ 1,034		$ 335
Consumer installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	4	9
Troubled debt restructurings principal balances | $	$ 15	$ 62
Consumer installment | Financing Receivables, 30 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	3	4
Troubled debt restructurings principal balances | $	$ 4	$ 24
Consumer installment | Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	13		4
Troubled debt restructurings principal balances | $	$ 42		$ 8
Consumer installment | Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	20		27
Troubled debt restructurings principal balances | $	$ 67		$ 107
Premium finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	0	1
Troubled debt restructurings principal balances | $	$ 0	$ 191
Premium finance | Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract			1
Troubled debt restructurings principal balances | $			$ 156
Premium finance | Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract			0
Troubled debt restructurings principal balances | $			$ 0
Real estate – construction and development
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	0
Troubled debt restructurings principal balances | $	$ 20	$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	2	0
Troubled debt restructurings principal balances | $	$ 285	$ 0
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	5		6
Troubled debt restructurings principal balances | $	$ 919		$ 936
Real estate – construction and development | Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	4		3
Troubled debt restructurings principal balances | $	$ 308		$ 253
Real estate – commercial and farmland
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	1	2
Troubled debt restructurings principal balances | $	$ 16	$ 214
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	2	0
Troubled debt restructurings principal balances | $	$ 676	$ 0
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	18		21
Troubled debt restructurings principal balances | $	$ 5,252		$ 6,732
Real estate – commercial and farmland | Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	8		8
Troubled debt restructurings principal balances | $	$ 1,877		$ 2,071
Real estate – residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	76	34
Troubled debt restructurings principal balances | $	$ 10,496	$ 4,794
Real estate – residential | Financing Receivables, 30 Days Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	8	19
Troubled debt restructurings principal balances | $	$ 567	$ 1,832
Real estate – residential | Financing Receivables, 30 Days Past Due | Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	250		197
Troubled debt restructurings principal balances | $	$ 29,935		$ 21,261
Real estate – residential | Financing Receivables, 30 Days Past Due | Non-Accruing Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of contracts | contract	37		40
Troubled debt restructurings principal balances | $	$ 2,231		$ 2,857

LOANS - Deferrals Loans (Detail

LOANS - Deferrals Loans (Details) $ in Thousands	Jun. 30, 2020USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 2,757,701
Deferrals as a % of total loans	19.00%
Commercial, financial and agricultural
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 155,310
Deferrals as a % of total loans	8.40%
Consumer installment
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 15,502
Deferrals as a % of total loans	2.70%
Indirect automobile
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 65,064
Deferrals as a % of total loans	8.80%
Municipal
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 2,461
Deferrals as a % of total loans	0.30%
Premium finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 46,496
Deferrals as a % of total loans	6.70%
Real estate – construction and development
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 192,474
Deferrals as a % of total loans	11.70%
Real estate – commercial and farmland
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 1,961,513
Deferrals as a % of total loans	40.80%
Real estate – residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
COVID-19 Deferrals	$ 318,881
Deferrals as a % of total loans	11.70%

LOANS - Allowance for Loan Loss

LOANS - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019	Jun. 30, 2019
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	$ 149,524	$ 28,659	$ 38,189	$ 28,819
Provision for loan losses	68,449	4,668	105,496	8,076
Loans charged off	(11,281)	(3,496)	(17,999)	(8,875)
Recoveries of loans previously charged off	2,101	1,962	4,446	3,773
Ending balance, Allowance	208,793	31,793	208,793	31,793
Period-end allocation:
Loans individually evaluated for impairment							$ 7,162	$ 6,388
Loans collectively evaluated for impairment							31,027	25,405
Ending balance, Allowance	208,793	31,793	38,189	28,819	$ 208,793		38,189	31,793
Loans:
Individually evaluated for impairment							82,475	57,460
Collectively evaluated for impairment							12,609,278	8,920,072
Acquired with deteriorated credit quality							126,723	72,338
Total					14,503,157		12,818,476	9,049,870
Nonaccrual loan					77,745		75,124
Minimum | Substandard
Loans:
Nonaccrual loan					100		100	100
Troubled debt restructuring loans					100		100	100
Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						$ 78,661
Commercial, financial and agricultural
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	8,110	2,190	4,567	2,352
Provision for loan losses	11	717	3,091	1,017
Loans charged off	(486)	(473)	(2,972)	(1,157)
Recoveries of loans previously charged off	303	382	665	604
Ending balance, Allowance	7,938	2,816	7,938	2,816
Period-end allocation:
Loans individually evaluated for impairment							1,543	634
Loans collectively evaluated for impairment							3,024	2,182
Ending balance, Allowance	7,938	2,816	4,567	2,352	7,938		4,567	2,816
Loans:
Individually evaluated for impairment							8,032	3,407
Collectively evaluated for impairment							789,252	697,804
Acquired with deteriorated credit quality							4,887	2,079
Total					1,839,921		802,171	703,290
Nonaccrual loan					11,032		9,236
Commercial, financial and agricultural | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						2,587
Consumer installment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	15,446	3,936	3,784	3,795
Provision for loan losses	4,824	334	8,973	2,157
Loans charged off	(962)	(1,171)	(2,104)	(3,068)
Recoveries of loans previously charged off	777	289	1,420	504
Ending balance, Allowance	20,085	3,388	20,085	3,388
Period-end allocation:
Loans individually evaluated for impairment							0	0
Loans collectively evaluated for impairment							3,784	3,388
Ending balance, Allowance	20,085	3,388	20,085	3,388	20,085		3,784	3,388
Loans:
Individually evaluated for impairment							0	0
Collectively evaluated for impairment							498,363	474,071
Acquired with deteriorated credit quality							214	124
Total					575,782		498,577	474,195
Nonaccrual loan					1,186		831
Consumer installment | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						8,012
Indirect automobile
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	3,464		0
Provision for loan losses	915		1,479
Loans charged off	(1,016)		(2,247)
Recoveries of loans previously charged off	18		40
Ending balance, Allowance	3,381		3,381
Period-end allocation:
Loans individually evaluated for impairment							0
Loans collectively evaluated for impairment							0
Ending balance, Allowance	3,381		0		3,381		0
Loans:
Individually evaluated for impairment							0
Collectively evaluated for impairment							1,056,811
Acquired with deteriorated credit quality							5,013
Total					739,543		1,061,824
Nonaccrual loan					1,643		1,746
Indirect automobile | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						4,109
Mortgage warehouse
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	1,102	640	640	640
Provision for loan losses	396	0	395	0
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0
Ending balance, Allowance	1,498	640	1,498	640
Period-end allocation:
Loans individually evaluated for impairment							0	0
Loans collectively evaluated for impairment							640	640
Ending balance, Allowance	1,498	640	640	640	1,498		640	640
Loans:
Individually evaluated for impairment							0	0
Collectively evaluated for impairment							526,369	462,481
Acquired with deteriorated credit quality							0	0
Total					748,853		526,369	462,481
Mortgage warehouse | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						463
Municipal
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	522	508	484	509
Provision for loan losses	(15)	(6)	115	(7)
Loans charged off	0	0	0	0
Recoveries of loans previously charged off	0	0	0	0
Ending balance, Allowance	507	502	507	502
Period-end allocation:
Loans individually evaluated for impairment							0	0
Loans collectively evaluated for impairment							484	502
Ending balance, Allowance	507	502	484	502	507		484	502
Loans:
Individually evaluated for impairment							0	0
Collectively evaluated for impairment							564,304	583,558
Acquired with deteriorated credit quality							0	0
Total					731,508		564,304	583,558
Municipal | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						(92)
Premium finance
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	11,508	1,830	2,550	1,426
Provision for loan losses	(2,083)	1,369	2,551	2,083
Loans charged off	(1,903)	(865)	(2,734)	(2,185)
Recoveries of loans previously charged off	676	650	1,360	1,660
Ending balance, Allowance	8,198	2,984	8,198	2,984
Period-end allocation:
Loans individually evaluated for impairment							758	1,391
Loans collectively evaluated for impairment							1,792	1,593
Ending balance, Allowance	8,198	2,984	2,550	2,984	8,198		2,550	2,984
Loans:
Individually evaluated for impairment							6,768	2,997
Collectively evaluated for impairment							647,901	610,967
Acquired with deteriorated credit quality							0	0
Total					690,584		654,669	613,964
Nonaccrual loan					0		600
Premium finance | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						4,471
Real estate – construction and development
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	25,319	4,424	5,995	4,210
Provision for loan losses	28,853	314	35,587	436
Loans charged off	(74)	(243)	(74)	(268)
Recoveries of loans previously charged off	168	268	510	385
Ending balance, Allowance	54,266	4,763	54,266	4,763
Period-end allocation:
Loans individually evaluated for impairment							204	498
Loans collectively evaluated for impairment							5,791	4,265
Ending balance, Allowance	54,266	4,763	5,995	4,210	54,266		5,995	4,763
Loans:
Individually evaluated for impairment							1,605	7,279
Collectively evaluated for impairment							1,532,786	1,089,546
Acquired with deteriorated credit quality							14,671	6,725
Total					1,641,744		1,549,062	1,103,550
Nonaccrual loan					1,913		1,988
Real estate – construction and development | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						12,248
Real estate – commercial and farmland
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	51,754	9,237	9,666	9,659
Provision for loan losses	38,133	(50)	53,991	742
Loans charged off	(6,315)	(589)	(7,243)	(1,843)
Recoveries of loans previously charged off	21	78	106	118
Ending balance, Allowance	83,593	8,676	83,593	8,676
Period-end allocation:
Loans individually evaluated for impairment							953	1,984
Loans collectively evaluated for impairment							8,713	6,692
Ending balance, Allowance	83,593	8,676	9,666	8,676	83,593		9,666	8,676
Loans:
Individually evaluated for impairment							19,759	17,130
Collectively evaluated for impairment							4,256,397	3,118,126
Acquired with deteriorated credit quality							76,883	46,957
Total					4,804,420		4,353,039	3,182,213
Nonaccrual loan					21,874		23,797
Real estate – commercial and farmland | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						27,073
Real estate – residential
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance, Allowance	32,299	5,894	10,503	6,228
Provision for loan losses	(2,585)	1,990	(686)	1,648
Loans charged off	(525)	(155)	(625)	(354)
Recoveries of loans previously charged off	138	295	345	502
Ending balance, Allowance	29,327	8,024	29,327	8,024
Period-end allocation:
Loans individually evaluated for impairment							3,704	1,881
Loans collectively evaluated for impairment							6,799	6,143
Ending balance, Allowance	$ 29,327	$ 8,024	$ 10,503	$ 8,024	29,327		10,503	8,024
Loans:
Individually evaluated for impairment							46,311	26,647
Collectively evaluated for impairment							2,737,095	1,883,519
Acquired with deteriorated credit quality							25,055	16,453
Total					2,730,802		2,808,461	$ 1,926,619
Nonaccrual loan					$ 40,097		$ 36,926
Real estate – residential | Accounting Standards Update 2016-13
Period-end allocation:
Ending balance, Allowance						$ 19,790

SECURITIES SOLD UNDER AGREEME_3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Securities sold under agreements to repurchase	$ 12,879	$ 20,635

OTHER BORROWINGS - Schedule of

OTHER BORROWINGS - Schedule of Other Borrowings (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 123,375	$ 127,560
Other borrowings	1,418,336	1,398,709
Fixed Rate Advance due January 10, 2020; fixed interest rate of 1.68%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	1.68%
Fixed Rate Advance due January 13, 2020; fixed interest rate of 1.68%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	1.68%
Fixed Rate Advance due January 13, 2020; fixed interest rate of 1.67%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	1.67%
Fixed Rate Advance due January 15, 2020; fixed interest rate of 1.71%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	1.71%
Fixed Rate Advance due January 16, 2020; fixed interest rate of 1.69%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	150,000
Debt instrument, interest rate, effective percentage	1.69%
Fixed Rate Advance due January 17, 2020; fixed interest rate of 1.70%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	1.70%
Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	1.71%
Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	200,000
Debt instrument, interest rate, effective percentage	1.71%
Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.70%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	25,000
Debt instrument, interest rate, effective percentage	1.70%
Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	75,000
Debt instrument, interest rate, effective percentage	1.71%
Fixed Rate Advance due January 21, 2020; fixed interest rate of 1.71%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	25,000
Debt instrument, interest rate, effective percentage	1.71%
Fixed Rate Advance due January 23, 2020; fixed interest rate of 1.71%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	1.71%
Fixed Rate Advance due January 27, 2020; fixed interest rate of 1.73%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	50,000
Debt instrument, interest rate, effective percentage	1.73%
Fixed Rate Advance due February 18, 2020; fixed interest rate of 1.72%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 0	100,000
Debt instrument, interest rate, effective percentage	1.72%
Fixed Rate Advance due July 6, 2020; fixed interest rate of 0.27%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 150,000	0
Debt instrument, interest rate, effective percentage	0.27%
Fixed Rate Advance due July 8, 2020; fixed interest rate of 0.27%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.27%
Fixed Rate Advance due July 10, 2020; fixed interest rate of 0.246%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.246%
Fixed Rate Advance due July 20, 2020; fixed interest rate of 0.25%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.25%
Fixed Rate Advance due July 22, 2020; fixed interest rate of 0.27%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.27%
Fixed Rate Advance due July 23, 2020; fixed interest rate of 0.38%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.38%
Fixed Rate Advance due July 23, 2020; fixed interest rate of 0.27%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.27%
Fixed Rate Advance due July 28, 2020; fixed interest rate of 0.25%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.25%
Fixed Rate Advance due August 18, 2020; fixed interest rate of 0.21%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 150,000	0
Debt instrument, interest rate, effective percentage	0.21%
Fixed Rate Advance due September 21, 2020; fixed interest rate of 0.22%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 100,000	0
Debt instrument, interest rate, effective percentage	0.22%
Fixed Rate Advance due March 3, 2025; fixed interest rate of 1.208%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 15,000	0
Debt instrument, interest rate, effective percentage	1.208%
Fixed Rate Advance due March 2, 2027; fixed interest rate of 1.445%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 15,000	0
Debt instrument, interest rate, effective percentage	1.445%
Fixed Rate Advance due March 4, 2030; fixed interest rate of 1.606%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 15,000	0
Debt instrument, interest rate, effective percentage	1.606%
Fixed Rate Advance due December 9, 2030; fixed interest rate of 4.55%
Other Borrowings [Line Items]
Advance from correspondent bank	$ 1,417	1,422
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	$ 981	985
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	$ 1,639	1,712
Debt instrument, interest rate, effective percentage	3.095%
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $878 and $943, 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]
Subordinated deferrable interest debentures	$ 74,122	74,057
Debt instrument, interest rate, effective percentage	5.75%
Unamortized debt issuance expense	$ 878	943
Subordinated notes payable due March 15, 2027 net of unamortized debt issuance cost of $878 and $943, respectively; fixed interest rate of 5.75% through March 14, 2022; variable interest rate thereafter at three-month LIBOR plus 3.616% | London Interbank Offered Rate (LIBOR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.616%
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $2,287 and $2,408, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 117,713	117,592
Debt instrument, interest rate, effective percentage	4.25%
Unamortized debt issuance expense	$ 2,287	2,408
Subordinated notes payable due December 15, 2029 net of unamortized debt issuance cost of $2,287 and $2,408, respectively; fixed interest rate of 4.25% through December 14, 2024; variable interest rate thereafter at three-month SOFR plus 2.94% | Secured Overnight Financing Rate (SOFR)
Other Borrowings [Line Items]
Basis spread on variable rate	2.94%
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,212 and $1,596, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63%
Other Borrowings [Line Items]
Subordinated deferrable interest debentures	$ 76,212	76,595
Debt instrument, interest rate, effective percentage	5.875%
Unaccreted purchase accounting fair value adjustment	$ 1,212	1,596
Subordinated notes payable due May 31, 2030 net of unaccreted purchase accounting fair value adjustment of $1,212 and $1,596, respectively; fixed interest rate of 5.875% through May 31, 2025; variable interest rate thereafter at three-month LIBOR plus 3.63% | London Interbank Offered Rate (LIBOR)
Other Borrowings [Line Items]
Basis spread on variable rate	3.63%
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	$ 1,252	$ 1,346
Debt instrument, interest rate, effective percentage	2.09%

OTHER BORROWINGS - Narrative (D

OTHER BORROWINGS - Narrative (Details) $ in Millions	Jun. 30, 2020USD ($)
Debt Disclosure [Abstract]
Federal home loan bank, advances, general debt obligations, amount of available, unused funds	$ 2,830
Credit arrangements for federal funds purchase	152
Pledged assets separately reported, loans pledged for federal reserve bank, at fair value	2,410
Loans pledged at federal reserve discount window available for borrowing	$ 1,430

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details) - USD ($)	Jul. 01, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 19, 2019
Subsidiary, Sale of Stock [Line Items]
Repurchase amount		$ 17,000	$ 10,563,000	$ 7,973,000	$ 11,561,000
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
Common Stock Repurchase Program, October 2020 Expiration
Subsidiary, Sale of Stock [Line Items]
Authorized repurchase amount						$ 100,000,000
Repurchase amount				$ 14,300,000
Number of shares repurchased (in shares)		375,241		375,241

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 2,469,582	$ 1,456,347
Reclassification for gains included in net income, net of tax	0	(94)
Current year changes, net of tax	21,618	21,382
Ending balance	2,460,130	1,537,121
Unrealized Gain (Loss) on Derivatives
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(147)	351
Reclassification for gains included in net income, net of tax	0	0
Current year changes, net of tax	14	(412)
Ending balance	(133)	(61)
Unrealized Gain (Loss) on Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	18,142	(5,177)
Reclassification for gains included in net income, net of tax	0	(94)
Current year changes, net of tax	21,604	21,794
Ending balance	39,746	16,523
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	17,995	(4,826)
Ending balance	$ 39,613	$ 16,462

WEIGHTED AVERAGE SHARES OUTST_3

WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Average common shares outstanding (in shares)	69,192,000	47,311,000	69,235,000	47,354,000
Common share equivalents:
Stock options (in shares)	9,000	0	33,000	0
Nonvested restricted share grants (in shares)	75,000	27,000	130,000	41,000
Performance share units (in shares)	17,000	0	15,000	0
Average common shares outstanding, assuming dilution (in shares)	69,293,000	47,338,000	69,413,000	47,395,000
Potential common shares with strike prices that would cause them to be anti-dilutive (in shares)	252,765	0	56,000	0

FAIR VALUE MEASURES - Loans Hel

FAIR VALUE MEASURES - Loans Held for Sale Under the Fair Value Option (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, at fair value	$ 1,736,397	$ 1,656,711
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	1,731,530	1,647,900
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	$ 4,867	$ 8,811

FAIR VALUE MEASURES - Narrative

FAIR VALUE MEASURES - Narrative (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Net gains (losses) from change in fair value of mortgages loans held for sale	$ 41,100	$ 2,700
Net gains (losses) from change in fair value of derivative financial instruments	$ 33,800	$ 3,100

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	Jun. 30, 2020	Dec. 31, 2019
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	$ 1,731,530	$ 1,647,900
Aggregate unpaid principal balance of loans held for sale	1,640,561	1,598,057
Past-due loans of 90 days or more	0	1,649
Nonaccrual loans	0	1,649
Unpaid principal balance of nonaccrual loans	0	1,616
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	4,867	8,811
Aggregate unpaid principal balance of loans held for sale	4,439	8,206
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	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	$ 1,238,896	$ 1,403,403
Loans held for sale	1,736,397	1,656,711
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	17,681	22,362
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	93,198	105,260
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	52,313	52,999
SBA pool securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	69,942	73,912
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	1,005,762	1,148,870
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	1,736,397	1,656,711
Total recurring assets at fair value	3,027,212	3,067,928
Total recurring liabilities at fair value	14,939	4,658
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	1,736,397	1,656,711
Total recurring assets at fair value	3,025,712	3,066,428
Total recurring liabilities at fair value	14,939	4,658
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 | Mortgage banking derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	51,919	7,814
Derivative liability	14,769	4,471
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	51,919	7,814
Derivative liability	14,769	4,471
Fair Value, Measurements, Recurring | Mortgage banking derivative instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liability	0	0
Fair Value, Measurements, Recurring | Derivative financial instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	170	187
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	170	187
Fair Value, Measurements, Recurring | Derivative financial instruments | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Fair Value, Measurements, Recurring | 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	17,681	22,362
Fair Value, Measurements, Recurring | 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	0
Fair Value, Measurements, Recurring | 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	17,681	22,362
Fair Value, Measurements, Recurring | 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	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	93,198	105,260
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	93,198	105,260
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	52,313	52,999
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	50,813	51,499
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 | SBA pool securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	69,942	73,912
Fair Value, Measurements, Recurring | SBA pool 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 | SBA pool securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	69,942	73,912
Fair Value, Measurements, Recurring | SBA pool 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 | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available for sale, at fair value	1,005,762	1,148,870
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	1,005,762	1,148,870
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

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	Jun. 30, 2020	Dec. 31, 2019
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 191,201	$ 61,077
Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	92,826	43,788
Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	1,753	17,289
Mortgage servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	91,381
SBA servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	5,241
Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 1 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 1 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 1 | Mortgage servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0
Level 1 | SBA servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0
Level 2
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	96,622	0
Level 2 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 2 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0	0
Level 2 | Mortgage servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	91,381
Level 2 | SBA servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	5,241
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	94,579	61,077
Level 3 | Collateral-dependent loans
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	92,826	43,788
Level 3 | Other real estate owned
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	1,753	$ 17,289
Level 3 | Mortgage servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	0
Level 3 | SBA servicing rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets at fair value	$ 0

FAIR VALUE MEASURES - Significa

FAIR VALUE MEASURES - Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities (Details) $ in Thousands	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Investment securities available for sale, at fair value	$ 1,238,896	$ 1,403,403
Impaired loans, at fair value	14,201,538	12,736,499
Other real estate owned, at fair value	23,563	19,500
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]
Collateral-dependent loans, at fair value	92,826
Impaired loans, at fair value		43,788
Other real estate owned, at fair value	$ 1,753	$ 17,289
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]
Collateral-dependent loans, measurement input	17.00%
Impaired loans, measurement input		0.01
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]
Collateral-dependent loans, measurement input	81.00%
Impaired loans, measurement input		0.95
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]
Collateral-dependent loans, measurement input	32.00%
Impaired loans, measurement input		0.27
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	0.21	0.09
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	0.48	0.89
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	0.35	0.31

FAIR VALUE MEASURES - Carrying

FAIR VALUE MEASURES - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Financial assets:
Cash and due from banks	$ 292,899	$ 246,234
Federal funds sold and interest-bearing accounts	428,560	375,615
Time deposits in other banks	249	249
Loans, net	14,201,538	12,736,499
Accrued interest receivable	72,175	52,362
Financial liabilities:
Deposits	15,589,818	14,027,073
Securities sold under agreements to repurchase	12,879	20,635
Other borrowings	1,418,336	1,398,709
Subordinated deferrable interest debentures	123,375	127,560
FDIC loss-share payable	18,903	19,642
Accrued interest payable	6,862	11,524
Fair Value
Financial assets:
Cash and due from banks	292,899	246,234
Federal funds sold and interest-bearing accounts	428,560	375,615
Time deposits in other banks	249	249
Loans, net	14,249,663	12,806,709
Accrued interest receivable	72,175	52,362
Financial liabilities:
Deposits	15,611,958	14,035,686
Securities sold under agreements to repurchase	12,879	20,635
Other borrowings	1,424,093	1,402,510
Subordinated deferrable interest debentures	116,869	126,815
FDIC loss-share payable	19,085	19,657
Accrued interest payable	6,826	11,524
Fair Value | Level 1
Financial assets:
Cash and due from banks	292,899	246,234
Federal funds sold and interest-bearing accounts	428,560	375,615
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	12,879	20,635
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 accounts	0	0
Time deposits in other banks	249	249
Loans, net	0	0
Accrued interest receivable	4,490	5,179
Financial liabilities:
Deposits	15,611,958	14,035,686
Securities sold under agreements to repurchase	0	0
Other borrowings	1,424,093	1,402,510
Subordinated deferrable interest debentures	116,869	126,815
FDIC loss-share payable	0	0
Accrued interest payable	6,826	11,524
Fair Value | Level 3
Financial assets:
Cash and due from banks	0	0
Federal funds sold and interest-bearing accounts	0	0
Time deposits in other banks	0	0
Loans, net	14,249,663	12,806,709
Accrued interest receivable	67,685	47,183
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	19,085	19,657
Accrued interest payable	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Guarantor Obligations (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 2,468,695	$ 2,486,949
Unused home equity lines of credit	261,647	262,089
Financial standby letters of credit	32,877	29,232
Mortgage interest rate lock commitments	$ 1,279,952	$ 288,490

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Allowance for Unfunded Commitments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Apr. 01, 2020	Jan. 01, 2020	Jan. 01, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance, Allowance	$ 149,524	$ 28,659	$ 38,189	$ 28,819
Adjustment to reflect adoption of ASU 2016-13						$ (56,704)	$ (276)
Provision for unfunded commitments	68,449	4,668	105,496	8,076
Ending balance, Allowance	208,793	$ 31,793	208,793	$ 31,793
Unfunded Loan Commitments
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance, Allowance	17,791		1,077
Adjustment to reflect adoption of ASU 2016-13					$ 0	$ 12,714
Provision for unfunded commitments	19,712		23,712
Ending balance, Allowance	$ 37,503		$ 37,503

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Narrative (Details) $ in Millions	Jun. 30, 2020USD ($)
Federal Home Loan Bank | Letter of Credit
Loss Contingencies [Line Items]
Letter of credit	$ 157.4

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2020segment
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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Interest income	$ 185,018	$ 129,028	$ 367,786	$ 253,957
Interest expense	21,204	27,377	56,027	52,911
Net interest income	163,814	101,651	311,759	201,046
Provision for credit losses	88,161	4,668	129,208	8,076
Noninterest income	120,960	35,236	175,339	66,007
Noninterest expense
Salaries and employee benefits	95,168	38,331	171,114	76,663
Equipment and occupancy expenses	13,807	7,834	25,835	16,038
Data processing and telecommunications expenses	10,514	8,388	22,468	16,779
Other expenses	36,279	26,698	74,404	47,196
Total noninterest expense	155,768	81,251	293,821	156,676
Income before income tax expense	40,845	50,968	64,069	102,301
Income tax expense	8,609	12,064	12,511	23,492
Net income	32,236	38,904	51,558	78,809
Total assets	19,872,629	11,889,336	19,872,629	11,889,336	$ 18,242,579
Goodwill	928,005	501,140	928,005	501,140	931,637
Other intangible assets, net	80,354	52,437	80,354	52,437	91,586
Banking Division
Segment Reporting Information [Line Items]
Interest income	128,653	98,892	260,954	196,766
Interest expense	8,323	14,137	22,249	26,972
Net interest income	120,330	84,755	238,705	169,794
Provision for credit losses	86,805	2,306	122,802	4,364
Noninterest income	14,468	14,830	32,241	29,200
Noninterest expense
Salaries and employee benefits	40,423	24,228	82,044	52,160
Equipment and occupancy expenses	11,679	7,034	22,026	14,315
Data processing and telecommunications expenses	8,919	7,635	19,716	15,227
Other expenses	27,997	22,728	58,642	39,684
Total noninterest expense	89,018	61,625	182,428	121,386
Income before income tax expense	(41,025)	35,654	(34,284)	73,244
Income tax expense	(8,582)	8,691	(8,307)	17,466
Net income	(32,443)	26,963	(25,977)	55,778
Total assets	13,121,679	9,208,685	13,121,679	9,208,685
Goodwill	863,507	436,642	863,507	436,642	867,100
Other intangible assets, net	64,007	33,086	64,007	33,086
Retail Mortgage Division
Segment Reporting Information [Line Items]
Interest income	34,714	13,633	68,125	26,145
Interest expense	10,412	6,066	26,067	12,825
Net interest income	24,302	7,567	42,058	13,320
Provision for credit losses	423	609	2,420	745
Noninterest income	104,195	18,070	138,564	32,360
Noninterest expense
Salaries and employee benefits	50,003	11,886	81,100	20,093
Equipment and occupancy expenses	1,953	670	3,457	1,436
Data processing and telecommunications expenses	1,406	394	2,392	724
Other expenses	6,949	2,385	12,824	4,499
Total noninterest expense	60,311	15,335	99,773	26,752
Income before income tax expense	67,763	9,693	78,429	18,183
Income tax expense	14,231	2,170	16,639	3,783
Net income	53,532	7,523	61,790	14,400
Total assets	3,905,683	1,306,063	3,905,683	1,306,063
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Warehouse Lending Division
Segment Reporting Information [Line Items]
Interest income	5,285	5,550	10,135	10,354
Interest expense	259	2,563	1,807	4,677
Net interest income	5,026	2,987	8,328	5,677
Provision for credit losses	403	0	394	0
Noninterest income	727	450	1,687	829
Noninterest expense
Salaries and employee benefits	209	162	419	323
Equipment and occupancy expenses	1	1	2	2
Data processing and telecommunications expenses	55	38	96	68
Other expenses	88	75	122	143
Total noninterest expense	353	276	639	536
Income before income tax expense	4,997	3,161	8,982	5,970
Income tax expense	1,049	664	1,886	1,254
Net income	3,948	2,497	7,096	4,716
Total assets	753,668	462,780	753,668	462,780
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
SBA Division
Segment Reporting Information [Line Items]
Interest income	8,757	2,287	12,485	4,461
Interest expense	1,723	1,105	3,270	2,193
Net interest income	7,034	1,182	9,215	2,268
Provision for credit losses	2,322	178	1,419	409
Noninterest income	1,570	1,883	2,847	3,613
Noninterest expense
Salaries and employee benefits	2,612	735	4,088	1,462
Equipment and occupancy expenses	97	65	194	124
Data processing and telecommunications expenses	15	3	28	5
Other expenses	359	359	874	746
Total noninterest expense	3,083	1,162	5,184	2,337
Income before income tax expense	3,199	1,725	5,459	3,135
Income tax expense	671	362	1,146	658
Net income	2,528	1,363	4,313	2,477
Total assets	1,310,077	211,433	1,310,077	211,433
Goodwill	0	0	0	0
Other intangible assets, net	0	0	0	0
Premium  Finance  Division
Segment Reporting Information [Line Items]
Interest income	7,609	8,666	16,087	16,231
Interest expense	487	3,506	2,634	6,244
Net interest income	7,122	5,160	13,453	9,987
Provision for credit losses	(1,792)	1,575	2,173	2,558
Noninterest income	0	3	0	5
Noninterest expense
Salaries and employee benefits	1,921	1,320	3,463	2,625
Equipment and occupancy expenses	77	64	156	161
Data processing and telecommunications expenses	119	318	236	755
Other expenses	886	1,151	1,942	2,124
Total noninterest expense	3,003	2,853	5,797	5,665
Income before income tax expense	5,911	735	5,483	1,769
Income tax expense	1,240	177	1,147	331
Net income	4,671	558	4,336	1,438
Total assets	781,522	700,375	781,522	700,375
Goodwill	64,498	64,498	64,498	64,498	$ 64,500
Other intangible assets, net	$ 16,347	$ 19,351	$ 16,347	$ 19,351

LOAN SERVICING RIGHTS - Schedul

LOAN SERVICING RIGHTS - Schedule of Carrying Value of Loan Servicing Rights Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	$ 96,784		$ 103,035
Residential mortgage
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	91,381	$ 85,922	94,902	$ 11,185	$ 12,104	$ 11,814
SBA
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	5,241	5,394	7,886	3,110	3,042	3,012
Indirect automobile
Servicing Assets at Fair Value [Line Items]
Loan servicing rights	$ 162	$ 204	$ 247	$ 0	$ 0	$ 0

LOAN SERVICING RIGHTS - Narrati

LOAN SERVICING RIGHTS - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Residential Mortgage Loans
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 6,900,000	$ 949,000	$ 13,100,000	$ 1,800,000
SBA servicing rights
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	1,000,000	520,000	2,100,000	1,100,000
Indirect automobile
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Line Items]
Servicing fee income	$ 518,000	$ 0	$ 1,200,000	$ 0

LOAN SERVICING RIGHTS - Sched_2

LOAN SERVICING RIGHTS - Schedule of Sensitivity of Fair Value to Adverse Changes in Model Inputs and/or Assumptions (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Residential mortgage
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 10,266,233	$ 8,469,600
Loans serviced for others, percentage	100.00%	100.00%
Weighted average life (in years)	341 months	341 months
Weighted average age	28 months	33 months
Modeled prepayment speed	20.21%	14.41%
Decline in fair value due to a 10% adverse change	$ (5,255)	$ (4,455)
Decline in fair value due to a 20% adverse change	$ (9,945)	$ (8,520)
Weighted average discount rate	9.64%	9.49%
Decline in fair value due to a 10% adverse change	$ (2,936)	$ (3,557)
Decline in fair value due to a 20% adverse change	$ (5,686)	$ (6,810)
Residential mortgage | FHLMC
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Loans serviced for others, percentage	21.24%	25.87%
Residential mortgage | FNMA
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Loans serviced for others, percentage	64.77%	65.35%
Residential mortgage | GNMA
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Loans serviced for others, percentage	13.99%	8.78%
SBA servicing rights
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Unpaid principal balance of loans serviced for others	$ 335,416	$ 339,247
Weighted average life (in years)	3 years 4 months 13 days	3 years 9 months 21 days
Modeled prepayment speed	19.87%	17.86%
Decline in fair value due to a 10% adverse change	$ (306)	$ (299)
Decline in fair value due to a 20% adverse change	$ (581)	$ (570)
Weighted average discount rate	10.91%	11.47%
Decline in fair value due to a 10% adverse change	$ (130)	$ (144)
Decline in fair value due to a 20% adverse change	$ (254)	$ (280)

LOAN SERVICING RIGHTS - Sched_3

LOAN SERVICING RIGHTS - Schedule of Activity of Servicing Rights (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance			$ 103,035
Ending balance	$ 96,784		96,784
Residential mortgage servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	85,922	$ 12,104	94,902	$ 11,814
Additions	19,298	1,007	35,359	1,699
Amortization	(5,687)	(466)	(9,853)	(868)
(Impairment)/recovery	(8,152)	(1,460)	(29,027)	(1,460)
Ending balance	91,381	11,185	91,381	11,185
Residential mortgage servicing impairment
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	20,979	0	104	0
Additions	8,152	1,460	29,027	1,460
Ending balance	29,131	1,460	29,131	1,460
SBA servicing rights
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	5,394	3,042	7,886	3,012
Additions	100	170	475	429
Purchase accounting adjustment	0	0	(1,214)	0
Amortization	(416)	(102)	(779)	(331)
(Impairment)/recovery	163	0	(1,127)	0
Ending balance	5,241	3,110	5,241	3,110
SBA servicing impairment
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	1,431	0	141	0
Additions	0	0	1,127	0
(Impairment)/recovery	163	0	0	0
Ending balance	1,268	0	1,268	0
Indirect automobile
Servicing Asset at Fair Value, Amount [Roll Forward]
Beginning balance	204	0	247	0
Amortization	(42)	0	(85)	0
Ending balance	$ 162	$ 0	$ 162	$ 0

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Goodwill [Line Items]
Goodwill	$ 928,005	$ 931,637	$ 501,140
Valuation, Market Approach
Goodwill [Line Items]
Percent of fair value in excess of carrying amount	5.00%
Banking Division
Goodwill [Line Items]
Goodwill	$ 863,507	867,100	436,642
Banking Division | Valuation Technique, Discounted Cash Flow
Goodwill [Line Items]
Percent of fair value in excess of carrying amount	42.00%
Premium  Finance  Division
Goodwill [Line Items]
Goodwill	$ 64,498	$ 64,500	$ 64,498
Premium  Finance  Division | Valuation Technique, Discounted Cash Flow
Goodwill [Line Items]
Percent of fair value in excess of carrying amount	11.00%

Uncategorized Items - abcb-2020

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (56,704,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (276,000)