IMPAIRED LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

9 Months Ended

Sep. 30, 2015

Financing Receivable, Allowance for Credit Losses [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

The following table presents loans that were modified within the nine months ending September 30, 2015:

Nine months ended September 30, 2015
			Pre-		Post-
			Modification		Modification
	Number		Outstanding		Outstanding		Specific		Valuation
	of		Recorded		Recorded		Reserve		Allowance
(Dollars in thousands)	Contracts		Investment		Investment		Recorded		Recorded
Residential real estate		1	$	26	$	25	$	0	$	1
Commercial real estate		3		1,881		1,787		0		94
Consumer		1		48		45		0		3
		5	$	1,955	$	1,857	$	0	$	98

The following table presents loans that were modified within the nine months ending September 30, 2014:

Nine months ended September 30, 2014
			Pre-		Post-
			Modification		Modification
	Number		Outstanding		Outstanding		Specific		Valuation
	of		Recorded		Recorded		Reserve		Allowance
(Dollars in thousands)	Contracts		Investment		Investment		Recorded		Recorded
Residential real estate		5	$	669	$	621	$	0	$	48
Commercial real estate		1		4,300		3,975		0		325
		6	$	4,969	$	4,596	$	0	$	373

Impaired Financing Receivables [Table Text Block]

As of September 30, 2015 and December 31, 2014, the Company’s recorded investment in impaired loans and the related valuation allowance were as follows:

	September 30, 2015
			Unpaid		Related
	Recorded		Principal		Valuation
(Dollars in thousands)	Investment		Balance		Allowance
Impaired Loans with No Related Allowance Recorded:
Construction and land development	$	123	$	375	$	0
Commercial real estate		2,545		4,015		0
Residential real estate		8,571		12,846		0
Commercial and financial		18		18		0
Consumer		143		207		0
Impaired Loans with an Allowance Recorded:
Construction and land development		1,401		1,439		235
Commercial real estate		7,232		7,305		432
Residential real estate		14,130		14,568		2,335
Commercial and financial		0		0		0
Consumer		511		527		74
Total:
Construction and land development		1,524		1,814		235
Commercial real estate		9,777		11,320		432
Residential real estate		22,701		27,414		2,335
Commercial and financial		18		18		0
Consumer		654		734		74
	$	34,674	$	41,300	$	3,076

	December 31, 2014
			Unpaid		Related
	Recorded		Principal		Valuation
(Dollars in thousands)	Investment		Balance		Allowance
Impaired Loans with No Related Allowance Recorded:
Construction and land development	$	1,824	$	2,239	$	0
Commercial real estate		3,087		4,600		0
Residential real estate		11,898		16,562		0
Commercial and financial		120		120		0
Consumer		65		93		0
Impaired Loans with an Allowance Recorded:
Construction and land development		886		931		159
Commercial real estate		8,359		8,469		529
Residential real estate		16,804		17,693		2,741
Commercial and financial		0		0		0
Consumer		534		562		112
Total:
Construction and land development		2,710		3,170		159
Commercial real estate		11,446		13,069		529
Residential real estate		28,702		34,255		2,741
Commercial and financial		120		120		0
Consumer		599		655		112
	$	43,577	$	51,269	$	3,541

For the three months ended September 30, 2015 and 2014, the Company’s average recorded investments in impaired loans and related interest income were as follows:

	Three Months Ended				Three Months Ended
	September 30, 2015				September 30, 2014
	Average		Interest		Average		Interest
	Recorded		Income		Recorded		Income
(Dollars in thousands)	Investment		Recognized		Investment		Recognized
Impaired Loans with No Related Allowance
Recorded:
Construction & land development	$	1,216	$	2	$	2,088	$	29
Commercial real estate		3,138		7		3,067		3
Residential real estate		9,700		35		10,066		98
Commercial and financial		83		0		150		2
Consumer		152		0		276		1
Impaired Loans with an Allowance Recorded:
Construction & land development		1,070		23		1,110		6
Commercial real estate		6,638		78		11,801		124
Residential real estate		14,762		89		20,125		121
Commercial and financial		0		0		9		0
Consumer		490		7		546		8
Total:
Construction & land development		2,286		25		3,198		35
Commercial real estate		9,776		85		14,868		127
Residential real estate		24,462		124		30,191		219
Commercial and financial		83		0		159		2
Consumer		642		7		822		9
	$	37,249	$	241	$	49,238	$	392

For the nine months ended September 30, 2015 and 2014, the Company’s average recorded investments in impaired loans and related interest income were as follows:

	Nine Months Ended				Nine Months Ended
	September 30, 2015				September 30, 2014
	Average		Interest		Average		Interest
	Recorded		Income		Recorded		Income
(Dollars in thousands)	Investment		Recognized		Investment		Recognized
Impaired Loans with No Related Allowance
Recorded:
Construction & land development	$	1,632	$	7	$	2,160	$	80
Commercial real estate		3,012		13		2,618		10
Residential real estate		10,745		103		11,578		114
Commercial and financial		106		1		101		7
Consumer		126		0		322		1
Impaired Loans with an Allowance Recorded:
Construction & land development		912		39		1,244		18
Commercial real estate		7,312		223		10,502		485
Residential real estate		15,658		270		21,518		370
Commercial and financial		0		0		61		0
Consumer		507		17		543		18
Total:
Construction & land development		2,544		46		3,404		98
Commercial real estate		10,324		236		13,120		495
Residential real estate		26,403		373		33,096		484
Commercial and financial		106		1		162		7
Consumer		633		17		865		19
	$	40,010	$	673	$	50,647	$	1,103

Allowance for Credit Losses on Financing Receivables [Table Text Block]

Activity in the allowance for loan losses (excluding PCI loans) for the three-month and nine-month periods ended September 30, 2015 is summarized as follows:

	Allowance for Loan Losses for the Three Months Ended September 30, 2015
			Provision						Net
	Beginning		for Loan		Charge-				(Charge-Offs)		Ending
(Dollars in thousands)	Balance		Losses		Offs		Recoveries		Recoveries		Balance
Construction & land development	$	887	$	891	$	(859)	$	109	$	(750)	$	1,028
Commercial real estate		5,278		925		(128)		315		187		6,390
Residential real estate		9,686		(686)		(193)		359		166		9,166
Commercial and financial		945		193		(160)		107		(53)		1,085
Consumer		1,783		(173)		(22)		22		-		1,610
	$	18,579	$	1,150	$	(1,362)	$	912	$	(450)	$	19,279

	Allowance for Loan Losses for the Nine Months Ended September 30, 2015
			Provision						Net
	Beginning		for Loan		Charge-				(Charge-Offs)		Ending
(Dollars in thousands)	Balance		Losses		Offs		Recoveries		Recoveries		Balance
Construction & land development	$	722	$	910	$	(925)	$	321	$	(604)	$	1,028
Commercial real estate		4,528		1,690		(430)		602		172		6,390
Residential real estate		9,784		(1,235)		(515)		1,132		617		9,166
Commercial and financial		1,179		(245)		(284)		435		151		1,085
Consumer		794		1,020		(276)		72		(204)		1,610
	$	17,007	$	2,140	$	(2,430)	$	2,562	$	132	$	19,279

Activity in the allowance for loan losses for the three-month and nine-month periods ended September 30, 2014 is summarized as follows:

	Allowance for Loan Losses for the Three Months Ended September 30, 2014
			Provision						Net
	Beginning		for Loan		Charge-				(Charge-Offs)		Ending
(Dollars in thousands)	Balance		Losses		Offs		Recoveries		Recoveries		Balance
Construction & land development	$	867	$	(26)	$	(68)	$	141	$	73	$	914
Commercial real estate		5,193		(1,913)		(130)		1,341		1,211		4,491
Residential real estate		10,631		167		(359)		159		(200)		10,598
Commercial and financial		709		244		(229)		71		(158)		795
Consumer		740		103		(80)		10		(70)		773
	$	18,140	$	(1,425)	$	(866)	$	1,722	$	856	$	17,571

	Allowance for Loan Losses for the Nine Months Ended September 30, 2014
			Provision						Net
	Beginning		for Loan		Charge-				Charge-		Ending
(Dollars in thousands)	Balance		Losses		Offs		Recoveries		Offs		Balance
Construction & land development	$	808	$	178	$	(267)	$	195	$	(72)	$	914
Commercial real estate		6,160		(3,000)		(264)		1,595		1,331		4,491
Residential real estate		11,659		(1,243)		(566)		748		182		10,598
Commercial and financial		710		297		(337)		125		(212)		795
Consumer		731		164		(177)		55		(122)		773
	$	20,068	$	(3,604)	$	(1,611)	$	2,718	$	1,107	$	17,571

Loan Portfolio And Related Allowance [Table Text Block]

The Company’s loan portfolio (excluding PCI loans) and related allowance at September 30, 2015 and December 31, 2014 is shown in the following tables:

	At September 30, 2015
	Individually Evaluated for				Collectively Evaluated for
	Impairment				Impairment				Total
	Carrying		Associated		Carrying		Associated		Carrying		Associated
(Dollars in thousands)	Value		Allowance		Value		Allowance		Value		Allowance
Construction & land development	$	1,524	$	235	$	94,050	$	793	$	95,574	$	1,028
Commercial real estate		9,777		432		971,339		5,958		981,116		6,390
Residential real estate		22,701		2,335		699,224		6,831		721,925		9,166
Commercial and financial		18		0		209,185		1,085		209,203		1,159
Consumer		654		74		78,302		1,536		78,956		1,536
	$	34,674	$	3,076	$	2,052,100	$	16,203	$	2,086,774	$	19,279

	At December 31, 2014
	Individually Evaluated for				Collectively Evaluated for
	Impairment				Impairment				Total
	Carrying		Associated		Carrying		Associated		Carrying		Associated
(Dollars in thousands)	Value		Allowance		Value		Allowance		Value		Allowance
Construction & land development	$	2,710	$	159	$	82,769	$	563	$	85,479	$	722
Commercial real estate		11,446		529		821,609		3,999		833,055		4,528
Residential real estate		28,702		2,741		657,344		7,043		686,046		9,784
Commercial and financial		120		0		155,964		1,179		156,084		1,179
Consumer		599		112		52,808		682		53,407		794
	$	43,577	$	3,541	$	1,770,494	$	13,466	$	1,814,071	$	17,007

PCI Loans [Member]

Financing Receivable, Allowance for Credit Losses [Line Items]

Loan Portfolio And Related Allowance [Table Text Block]

The table below summarizes PCI loans that were individually evaluated for impairment based on expected cash flows at September 30, 2015 and December 31, 2014:

	PCI Loans Individually Evaluated for Impairment
	September 30, 2015				December 31, 2014
	Carrying		Associated		Carrying		Associated
(Dollars in thousands)	Value		Allowance		Value		Allowance
Construction & land development	$	462	$	49	$	1,557	$	43
Commercial real estate		10,071		0		4,092		3
Residential real estate		1,008		0		851		18
Commercial and financial		1,132		0		1,312		0
Consumer		0		0		2		0
	$	12,673	$	49	$	7,814	$	64