Accounting For Certain Loans Acquired In A Transfer (Tables)

12 Months Ended

Dec. 31, 2015

Accounting For Certain Loans Acquired In A Transfer [Abstract]

Carrying Amount Of Certain Loans Acquired In A Transfer

The following table reflects the carrying amount of PCI loans, which are included in the loan categories in Note 4 – Loans and Allowances for Loan Losses:

	December 31, 2015		December 31, 2014
Commercial & Industrial	$	1,446,616	$	2,022,667
Commercial Real Estate		15,324,034		20,104,460
Residential Real Estate		9,184,082		12,017,432
Home Equity Line of Credit		717,712		711,238
Land		1,934,565		3,408,487
Construction		—		671,706
Total Loans	$	28,607,009	$	38,935,990

Activity In Accretable Yield Of Certain Loans Acquired In A Transfer

The following table reflects activity in the accretable discount for these loans for the years ended December 31, 2015 and 2014:

	2015		2014
Balance at beginning of period	$	2,095,891	$	1,991,662
Acquired through Slavie Acquisition		—		1,114,951
Reclassification from nonaccretable difference		1,675,389		3,434,246
Accretion into interest income		(1,391,913)		(4,441,859)
Disposals		(2,103,637)		(3,109)
Balance at end of period	$	275,730	$	2,095,891

Activity In The Allowance For Loan Losses For Certain Loans Acquired In A Transfer

The following table reflects activity in the allowance for these loans for the years ended December 31, 2015 and 2014:

	2015		2014
Balance at beginning of period	$	—	$	—
Charge-offs		(359,237)		(125,999)
Recoveries		45,689		30,307
Provision for loan losses		313,548		95,692
Balance at end of period	$	—	$	—