Park Sterling Corp - 10-K filing on 2017-03-10

Note 5 - Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	2016						2015
	PCI loans		All other loans		Total		PCI loans		All other loans		Total
Commercial:
Commercial and industrial	$	3,920	$	383,481	$	387,401	$	4,825	$	242,082	$	246,907
Commercial real estate (CRE) - owner-occupied		15,401		352,152		367,553		21,388		309,834		331,222
CRE - investor income producing		30,700		712,407		743,107		32,371		473,739		506,110
AC&D - 1-4 family construction		-		82,707		82,707		465		31,797		32,262
AC&D - lots, land, & development		8,074		97,288		105,362		4,797		39,614		44,411
AC&D - CRE		-		194,732		194,732		-		87,452		87,452
Other commercial		1,962		10,938		12,900		1,870		6,731		8,601
Total commercial loans		60,057		1,833,705		1,893,762		65,716		1,191,249		1,256,965

Consumer:
Residential mortgage		21,472		239,049		260,521		23,420		200,464		223,884
Home equity lines of credit (HELOC)		1,088		175,711		176,799		1,580		155,798		157,378
Residential construction		2,470		56,590		59,060		3,685		68,486		72,171
Other loans to individuals		368		18,537		18,905		516		28,300		28,816
Total consumer loans		25,398		489,887		515,285		29,201		453,048		482,249
Total loans		85,455		2,323,592		2,409,047		94,917		1,644,297		1,739,214
Deferred fees		-		3,139		3,139		-		2,601		2,601
Total loans, net of deferred fees	$	85,455	$	2,326,731	$	2,412,186	$	94,917	$	1,646,898	$	1,741,815

Schedule of Acquired Loans [Table Text Block]

	2016						2015
	PCI loans		Purchased Performing loans		Total		PCI loans		Purchased Performing loans		Total
Outstanding principal balance	$	109,805	$	542,269	$	652,074	$	120,958	$	282,081	$	403,039
Carrying amount:
Commercial and industrial		3,920		47,958		51,878		4,825		6,345		11,170
CRE - owner-occupied		15,401		95,891		111,292		21,388		82,204		103,592
CRE - investor income producing		30,700		191,681		222,381		32,371		49,105		81,476
AC&D - 1-4 family construction		-		14,336		14,336		465		-		465
AC&D - lots, land, & development		8,074		33,700		41,774		4,797		3,432		8,229
AC&D - CRE		-		17,267		17,267		-		-		-
Other commercial		1,962		1,286		3,248		1,870		333		2,203
Residential mortgage		21,472		60,880		82,352		23,420		69,632		93,052
HELOC		1,088		73,870		74,958		1,580		69,577		71,157
Residential construction		2,470		908		3,378		3,685		1,642		5,327
Other loans to individuals		368		1,067		1,435		516		1,468		1,984
	$	85,455	$	538,844	$	624,299	$	94,917	$	283,738	$	378,655

Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]

	Commercial and industrial			CRE - owner-occupied			CRE - investor income producing			AC&D		AC&D-1-4 family construction			AC&D- lots, land, & development			AC&D- CRE		Other commercial			Residential mortgage			HELOC			Residential construction			Other loans to individuals			Total
For the year ended December 31, 2016
Allowance for Loan Losses, excluding PCI:
Balance, beginning of year	$	1,821		$	1,135		$	2,099		$	-	$	247		$	278		$	679	$	69		$	672		$	1,337		$	461		$	266		$	9,064
Provision for loan losses		920			157			449					280			(37	)		805		56			142			(15	)		(37	)		(205	)		2,515
Charge-offs		(80	)		(8	)		-					-			(32	)		-					(48	)		(134	)		(19	)		(73	)		(394	)
Recoveries		59			2			35					40			317			-		1			75			203			30			178			940
Net (charge-offs) recoveries		(21	)		(6	)		35			-		40			285			-		1			27			69			11			105			546
Ending balance	$	2,720		$	1,286		$	2,583		$	-	$	567		$	526		$	1,484	$	126		$	841		$	1,391		$	435		$	166		$	12,125

PCI Impairment Allowance for Loan Losses:
Balance, beginning of year	$	-		$	-		$	-		$	-	$	-		$	-		$	-	$	-		$	-		$	-		$	-		$	-		$	-
PCI impairment charge-offs		(3	)					(15	)		-		-			-			-		-			(14	)		(10	)		-			-			(42	)
PCI impairment recoveries		-			-			-			-		-			-			-		-			-			-			-			-			-
Net PCI impairment charge-offs		(3	)		-			(15	)		-		-			-			-		-			(14	)		(10	)		-			-			(42	)
Reversal of PCI impairment		3			-			15			-		-			-			-		-			14			10			-			-			42
Benefit attributable to FDIC loss share agreements		-			-			-			-		-			-			-		-			-			-			-			-			-
Total provision for loan losses charged to operations		3			-			15			-		-			-			-		-			14			10			-			-			42
Provision for loan losses recorded through FDIC loss share receivable		-			-			-			-		-			-			-		-			-			-			-			-			-
Ending balance	$	-		$	-		$	-		$	-	$	-		$	-		$	-	$	-		$	-		$	-		$	-		$	-		$	-

Total Allowance for Loan Losses	$	2,720		$	1,286		$	2,583		$	-	$	567		$	526		$	1,484	$	126		$	841		$	1,391		$	435		$	166		$	12,125

For the year ended December 31, 2015
Allowance for Loan Losses, excluding PCI:
Balance, beginning of year	$	1,563		$	721		$	1,751		$	-	$	458		$	591		$	395	$	32		$	443		$	1,651		$	542		$	115		$	8,262
Provision for loan losses		338			413			116					(219	)		(661	)		284		76			307			(242	)		32			145			589
Charge-offs		(213	)		-			(34	)				-			-			-		(39	)		(176	)		(184	)		(129	)		(56	)		(831	)
Recoveries		133			1			266					8			348			-		-			98			112			16			62			1,044
Net (charge-offs) recoveries		(80	)		1			232			-		8			348			-		(39	)		(78	)		(72	)		(113	)		6			213
Ending balance	$	1,821		$	1,135		$	2,099		$	-	$	247		$	278		$	679	$	69		$	672		$	1,337		$	461		$	266		$	9,064

PCI Impairment Allowance for Loan Losses:
Balance, beginning of year	$	-		$	-		$	-		$	-	$	-		$	-		$	-	$	-		$	-		$	-		$	-		$	-		$	-
PCI impairment charge-offs		(51	)		-			(39	)		-		-			-			-		-			(96	)		-			-			-			(186	)
PCI impairment recoveries		-			-			-			-		-			-			-		-			-			-			-			-			-
Net PCI impairment charge-offs		(51	)		-			(39	)		-		-			-			-		-			(96	)		-			-			-			(186	)
Reversal of PCI impairment		51			-			39			-		-			-			-		-			96			-			-			-			186
Benefit attributable to FDIC loss share agreements		-			-			(22	)		-		-			-			-		-			(30	)		-			-			-			(52	)
Total provision for loan losses charged to operations		51			-			17			-		-			-			-		-			66			-			-			-			134
Provision for loan losses recorded through FDIC loss share receivable		-			-			22			-		-			-			-		-			30			-			-			-			52
Ending balance	$	-		$	-		$	-		$	-	$	-		$	-		$	-	$	-		$	-		$	-		$	-		$	-		$	-

Total Allowance for Loan Losses	$	1,821		$	1,135		$	2,099		$	-	$	247		$	278		$	679	$	69		$	672		$	1,337		$	461		$	266		$	9,064

For the year ended December 31, 2014
Allowance for Loan Losses, excluding PCI:
Balance, beginning of year	$	1,491		$	399		$	1,797		$	-	$	839		$	1,751		$	299	$	25		$	358		$	1,050		$	390		$	72		$	8,471
Provision for loan losses		(254	)		252			123					(464	)		(2,871	)		96		6			48			1,384			296			29			(1,355	)
Charge-offs		(161	)		(193	)		(292	)		-		(15	)		(16	)		-		-			(161	)		(852	)		(201	)		(50	)		(1,941	)
Recoveries		487			263			123			-		98			1,727			-		1			198			69			57			64			3,087
Net (charge-offs) recoveries		326			70			(169	)		-		83			1,711			-		1			37			(783	)		(144	)		14			1,146
Ending balance	$	1,563		$	721		$	1,751		$	-	$	458		$	591		$	395	$	32		$	443		$	1,651		$	542		$	115		$	8,262

PCI Impairment Allowance for Loan Losses:
Balance, beginning of year	$	-		$	-		$	360		$	-	$	-		$	-		$	-	$	-		$	-		$	-		$	-		$	-		$	360
PCI impairment charge-offs		-			-			(6	)		-		-			-			-		-			(1	)		(144	)		-			-			(151	)
PCI impairment recoveries		-			-			-			-		-			-			-		-			-			-			-			-			-
Net PCI impairment charge-offs		-			-			(6	)		-		-			-			-		-			(1	)		(144	)		-			-			(151	)
PCI provision for loan losses		-			-			(354	)		-		-			-			-		-			1			144			-			-			(209	)
Benefit attributable to FDIC loss share agreements		-			-			278			-		-			-			-		-			-			-			-			-			278
Total provision for loan losses charged to operations		-			-			(76	)		-		-			-			-		-			1			144			-			-			69
Provision for loan losses recorded through FDIC loss share receivable		-			-			(278	)		-		-			-			-		-			-			-			-			-			(278	)
Ending balance	$	-		$	-		$	-		$	-	$	-		$	-		$	-	$	-		$	-		$	-		$	-		$	-		$	-

Total Allowance for Loan Losses	$	1,563		$	721		$	1,751		$	-	$	458		$	591		$	395	$	32		$	443		$	1,651		$	542		$	115		$	8,262

	Commercial and industrial		CRE - owner-occupied		CRE - investor income producing		AC&D		AC&D-1-4 family construction		AC&D- lots, land, & development		AC&D- CRE		Other commercial		Residential mortgage		HELOC		Residential construction		Other loans to individuals		Total

At December 31, 2016
Allowance for Loan Losses:
Individually evaluated for impairment	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	178	$	20	$	-	$	198
Collectively evaluated for impairment		2,720		1,286		2,583		-		567		526		1,484		126		841		1,213		415		166		11,927
		2,720		1,286		2,583		-		567		526		1,484		126		841		1,391		435		166		12,125
Purchased credit-impaired		-		-		-		-		-		-		-		-		-		-		-		-		-
Total	$	2,720	$	1,286	$	2,583	$	-	$	567	$	526	$	1,484	$	126	$	841	$	1,391	$	435	$	166	$	12,125

Recorded Investment in Loans:
Individually evaluated for impairment	$	-	$	1,006	$	1,951	$	-	$	-	$	622	$	-	$	211	$	2,014	$	2,392	$	243	$	-	$	8,439
Collectively evaluated for impairment		383,481		351,146		710,456		-		82,707		96,666		194,732		10,727		237,035		173,319		56,347		18,537		2,315,153
		383,481		352,152		712,407		-		82,707		97,288		194,732		10,938		239,049		175,711		56,590		18,537		2,323,592
Purchased credit-impaired		3,920		15,401		30,700		-		-		8,074		-		1,962		21,472		1,088		2,470		368		85,455
Total	$	387,401	$	367,553	$	743,107	$	-	$	82,707	$	105,362	$	194,732	$	12,900	$	260,521	$	176,799	$	59,060	$	18,905	$	2,409,047

	Commercial and industrial		CRE - owner-occupied		CRE - investor income producing		AC&D		AC&D-1-4 family construction		AC&D- lots, land, & development		AC&D- CRE		Other commercial		Residential mortgage		HELOC		Residential construction		Other loans to individuals		Total

At December 31, 2015
Allowance for Loan Losses:
Individually evaluated for impairment	$	-	$	-	$	-	#	-	$	-	$	-	$	-	$	-	$	-	$	192	$	-	$	-	$	192
Collectively evaluated for impairment		1,821		1,135		2,099		-		247		278		679		69		672		1,145		461		266		8,872
		1,821		1,135		2,099		-		247		278		679		69		672		1,337		461		266		9,064
Purchased credit-impaired		-		-		-		-		-		-		-		-		-		-		-		-		-
Total	$	1,821	$	1,135	$	2,099	$	-	$	247	$	278	$	679	$	69	$	672	$	1,337	$	461	$	266	$	9,064

Recorded Investment in Loans:
Individually evaluated for impairment	$	-	$	1,266	$	440	$	-	$	-	$	723	$	-	$	-	$	1,304	$	1,381	$	238	$	-	$	5,352
Collectively evaluated for impairment		242,082		308,568		473,299		-		31,797		38,891		87,452		6,731		199,160		154,417		68,248		28,300		1,638,945
		242,082		309,834		473,739		-		31,797		39,614		87,452		6,731		200,464		155,798		68,486		28,300		1,644,297
Purchased credit-impaired		4,825		21,388		32,371		-		465		4,797		-		1,870		23,420		1,580		3,685		516		94,917
Total	$	246,907	$	331,222	$	506,110	$	-	$	32,262	$	44,411	$	87,452	$	8,601	$	223,884	$	157,378	$	72,171	$	28,816	$	1,739,214

Financing Receivable Credit Quality Indicators [Table Text Block]

	As of December 31, 2016

	Commercial				CRE-Investor		AC&D-1-4		AC&D- lots,
	and		CRE-Owner		Income		family		land, &				Other		Total
	Industrial		Occupied		Producing		construction		development		AC&D- CRE		Commercial		Commercial
Pass	$	378,592	$	356,215	$	735,698	$	82,708	$	102,147	$	194,733	$	12,568	$	1,862,661
Special mention		7,229		7,779		3,276		-		2,727		-		-		21,011
Classified		1,580		3,560		4,133		-		489		-		331		10,093
Total	$	387,401	$	367,554	$	743,107	$	82,708	$	105,363	$	194,733	$	12,899	$	1,893,765

	Residential				Residential		Other Loans to					Total
	Mortgage		HELOC		Construction		Individuals					Consumer
Pass	$	252,934	$	168,461	$	58,487	$	18,712	-	-	-	$	498,594
Special mention		4,707		5,732		312		14	-	-	-		10,765
Classified		2,880		2,607		262		180	-	-	-		5,929
Total	$	260,521	$	176,800	$	59,061	$	18,906	-	-	-	$	515,288
Total Loans												$	2,409,053

	As of December 31, 2015

	Commercial				CRE-Investor		AC&D-1-4		AC&D- lots,
	and		CRE-Owner		Income		family		land, &				Other		Total
	Industrial		Occupied		Producing		construction		development		AC&D- CRE		Commercial		Commercial
Pass	$	243,228	$	316,706	$	500,964	$	32,262	$	43,454	$	87,452	$	8,467	$	1,232,533
Special mention		3,571		11,986		3,824		-		404		-		-		19,785
Classified		108		2,530		1,322		-		553		-		134		4,647
Total	$	246,907	$	331,222	$	506,110	$	32,262	$	44,411	$	87,452	$	8,601	$	1,256,965

	Residential				Residential		Other Loans to					Total
	Mortgage		HELOC		Construction		Individuals					Consumer
Pass	$	217,463	$	150,217	$	71,225	$	28,762	-	-	-	$	467,667
Special mention		4,690		6,213		457		23	-	-	-		11,383
Classified		1,731		948		489		31	-	-	-		3,199
Total	$	223,884	$	157,378	$	72,171	$	28,816	-	-	-	$	482,249
Total Loans												$	1,739,214

Past Due Financing Receivables [Table Text Block]

	30-59		60-89		Past Due
	Days		Days		90 Days		PCI
	Past Due		Past Due		or More		Loans		Current		Total Loans

As of December 31, 2016
Commercial:
Commercial and industrial	$	587	$	7	$	167	$	3,920	$	382,720	$	387,401
CRE - owner-occupied		-		-		385		15,401		351,767		367,553
CRE - investor income producing		169		1,391		1,826		30,700		709,021		743,107
AC&D - 1-4 family construction		-		-		-		-		82,707		82,707
AC&D - lots, land, & development		-		-		-		8,074		97,288		105,362
AC&D - CRE		-		-		-		-		194,732		194,732
Other commercial		-		-		211		1,962		10,727		12,900
Total commercial loans		756		1,398		2,589		60,057		1,828,962		1,893,762

Consumer:
Residential mortgage		328		69		2,940		21,472		235,712		260,521
HELOC		80		1,176		886		1,088		173,569		176,799
Residential construction		8		335		509		2,470		55,738		59,060
Other loans to individuals		46		3		24		368		18,464		18,905
Total consumer loans		462		1,583		4,359		25,398		483,483		515,285
Total loans	$	1,218	$	2,981	$	6,948	$	85,455	$	2,312,445	$	2,409,047


As of December 31, 2015
Commercial:
Commercial and industrial	$	18	$	28	$	78	$	4,825	$	241,958	$	246,907
CRE - owner-occupied		1,273		-		176		21,388		308,385		331,222
CRE - investor income producing		-		-		1,369		32,371		472,370		506,110
AC&D - 1-4 family construction		-		-		-		465		31,797		32,262
AC&D - lots, land, & development		-		-		-		4,797		39,614		44,411
AC&D - CRE		-		-		-		-		87,452		87,452
Other commercial		-		212		-		1,870		6,519		8,601
Total commercial loans		1,291		240		1,623		65,716		1,188,095		1,256,965

Consumer:
Residential mortgage		48		1,037		1,023		23,420		198,356		223,884
HELOC		132		139		204		1,580		155,323		157,378
Residential construction		12		-		306		3,685		68,168		72,171
Other loans to individuals		284		51		-		516		27,965		28,816
Total consumer loans		476		1,227		1,533		29,201		449,812		482,249
Total loans	$	1,767	$	1,467	$	3,156	$	94,917	$	1,637,907	$	1,739,214

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

	December 31, 2016						December 31, 2015
			Unpaid		Related				Unpaid		Related
	Recorded		Principal		Allowance For		Recorded		Principal		Allowance For
	Investment		Balance		Loan Losses		Investment		Balance		Loan Losses

Impaired Loans with No Related Allowance Recorded:
Commercial:
Commercial and industrial	$	-	$	-	$	-	$	-	$	-	$	-
CRE - owner-occupied		995		1,078		-		1,266		1,312		-
CRE - investor income producing		1,481		1,489		-		440		440		-
AC&D - lots, land, & development		622		748		-		723		842		-
Other commercial		211		211		-		-		-		-
Total commercial loans		3,309		3,526		-		2,429		2,594		-
Consumer:
Residential mortgage		2,052		2,077		-		1,304		1,339		-
HELOC		1,183		1,190		-		157		278		-
Residential construction		-		-		-		238		376		-
Total consumer loans		3,235		3,267		-		1,699		1,993		-
Total impaired loans with no related allowance recorded	$	6,544	$	6,793	$	-	$	4,128	$	4,587	$	-

Impaired Loans with an Allowance Recorded:
Commercial:
Commercial and industrial	$	-	$	-	$	-	$	-	$	-	$	-
CRE - owner-occupied		-		-		-		-		-		-
CRE - investor income producing		463		463		2		-		-		-
AC&D - lots, land, & development		-		-		-		-		-		-
Other commercial		-		-		-		-		-		-
Total commercial loans		463		463		2		-		-		-
Consumer:
Residential mortgage		-		-		-		-		-		-
HELOC		1,224		1,248		176		1,224		1,248		192
Residential construction		243		243		20		-		-		-
Other loans to individuals		-		-		-		-		-		-
Total consumer loans		1,467		1,491		196		1,224		1,248		192
Total impaired loans with an allowance recorded	$	1,930	$	1,954	$	198	$	1,224	$	1,248	$	192

Total Impaired Loans Individually Reviewed for Impairment
Commercial:
Commercial and industrial	$	-	$	-	$	-	$	-	$	-	$	-
CRE - owner-occupied		995		1,078		-		1,266		1,312		-
CRE - investor income producing		1,944		1,952		2		440		440		-
AC&D - lots, land, & development		622		748		-		723		842		-
Other commercial		211		211		-		-		-		-
Total commercial loans		3,772		3,989		2		2,429		2,594		-
Consumer:
Residential mortgage		2,052		2,077		-		1,304		1,339		-
HELOC		2,407		2,438		176		1,381		1,526		192
Residential construction		243		243		20		238		376		-
Other loans to individuals		-		-		-		-		-		-
Total consumer loans		4,702		4,758		196		2,923		3,241		192

Total Impaired Loans Individually Reviewed for Impairment	$	8,474	$	8,747	$	198	$	5,352	$	5,835	$	192

Impaired Financing Receivables [Table Text Block]

	December 31, 2016				December 31, 2015				December 31, 2014
	Average		Interest		Average		Interest		Average		Interest
	Recorded		Income		Recorded		Income		Recorded		Income
	Investment		Recognized		Investment		Recognized		Investment		Recognized
Impaired Loans with No Related Allowance Recorded:
Commercial:
Commercial and industrial	$	180	$	-	$	-	$	-	$	382	$	19
CRE - owner-occupied		1,125		7		2,082		-		2,090		54
CRE - investor income producing		1,125		-		567		23		620		24
AC&D - lots, land, & development		675		36		896		52		1,034		98
Other Construction		-		-		-		-		-		-
Other commercial		169		8		-		-		60		4
Total commercial loans		3,274		51		3,545		75		4,186		199
Consumer:
Residential mortgage		1,855		22		941		5		1,689		31
HELOC		522		1		381		9		1,390		19
Residential construction		105		-		260		-		80		-
Other loans to individuals		-		-		-		-		23		1
Total consumer loans		2,482		23		1,582		14		3,182		51
Total impaired loans with no related allowance recorded	$	5,756	$	74	$	5,127	$	89	$	7,368	$	250

Impaired Loans with an Allowance Recorded:
Commercial:
Commercial and industrial	$	-	$	-	$	-	$	-	$	224	$	-
CRE - owner-occupied		-		-		-		-		695		20
CRE - investor income producing		187		23		-		-		1,052		9
AC&D - 1-4 family construction		-		-		-		-		19		-
AC&D - lots, land, & development		-		-		73		3		243		16
Other commercial		-		-		-		-		176		8
Total commercial loans		187		23		73		3		2,409		53
Consumer:
Residential mortgage		55		-		542		18		1,825		42
HELOC		1,225		41		1,225		41		1,597		29
Residential construction		145		-		-		-		267		1
Other loans to individuals		-		-		-		-		42		4
Total consumer loans		1,425		41		1,767		59		3,731		76
Total impaired loans with an allowance recorded	$	1,612	$	64	$	1,840	$	62	$	6,140	$	129

Total Impaired Loans Individually Reviewed for Impairment
Commercial:
Commercial and industrial	$	180	$	-	$	-	$	-	$	606	$	19
CRE - owner-occupied		1,125		7		2,082		-		2,785		74
CRE - investor income producing		1,312		23		567		23		1,672		33
AC&D - 1-4 family construction		-		-		-		-		19
AC&D - lots, land, & development		675		36		969		55		1277		114
Other commercial		169		8		-		-		236		12
Total commercial loans		3,461		74		3,618		78		6,595		252
Consumer:
Residential mortgage		1,910		22		1,483		23		3,514		73
HELOC		1,747		42		1,606		50		2,987		48
Residential construction		250		-		260		-		347		1
Other loans to individuals		-		-		-		-		65		5
Total consumer loans		3,907		64		3,349		73		6,913		127

Total Impaired Loans Individually Reviewed for Impairment	$	7,368	$	138	$	6,967	$	151	$	13,508	$	379

Other Impaired Loans	$	-	$	-	$	2,798	$	39	$	-	$	-

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

	2016		2015
Commercial:
Commercial and industrial	$	167	$	97
CRE - owner-occupied		1,085		1,266
CRE - investor income producing		2,193		318
AC&D - lots, land, & development		33		6
Other commercial		210		-
Total commercial loans		3,688		1,687
Consumer:
Residential mortgage		2,458		1,333
HELOC		2,312		762
Residential construction		242		467
Other loans to individuals		119		77
Total consumer loans		5,131		2,639
Total nonaccrual loans	$	8,819	$	4,326

Schedule of Purchased Credit Impaired Loans [Table Text Block]

	1/1/2016

Contractual principal and interest at acquisition	$	23,023
Nonaccretable difference		(3,120	)
Expected cash flows at acquisition		19,903
Accretable yield		(1,663	)

Basis in PCI loans at acquisition - estimated fair value	$	18,240

Summary of Changes in Accretable Yield for Purchased Credit Impaired Loans [Table Text Block]

Accretable yield table
	2016			2015			2014
Accretable yield, beginning of year	$	32,509		$	40,540		$	39,249
Addition from acquisitions		1,663			-			5,589
Interest income		(11,247	)		(12,603	)		(15,766	)
Reclassification of nonaccretable difference due to improvement in expected cash flows		5,135			4,258			9,886
Other changes, net		1,548			314			1,582
Accretable yield, end of year	$	29,608		$	32,509		$	40,540

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	Year ended December 31, 2016						Year ended December 31, 2015
	Number of loans		Pre-Modification Outstanding Recorded Investment		Post-Modification Outstanding Recorded Investment		Number of loans		Pre-Modification Outstanding Recorded Investment		Post-Modification Outstanding Recorded Investment
Below market interest rate:
AC&D- lots, land & development		1	$	226	$	166		-	$	-	$	-
Total		1		226		166		-		-		-

Extended payment terms:
AC&D- lots, land & development		1	$	407	$	456		-	$	-	$	-
Commercial and industrial		-		-		-		1		15		15
CRE- owner occupied		-		-		-		1		206		206
CRE- investor income producing		1		92		86		1		84		84
Other commercial		1		165		120		-		-		-
Residential mortgage		1		823		552		1		12		12
HELOC		1		1,250		1,224		-		-		-
Total		5		2,737		2,438		4		317		317

Total		6	$	2,963	$	2,604		4	$	317	$	317

Troubled Debt Restructurings With Subsequent Payment Default [Table Text Block]

	Twelve months ended December 31, 2016				Twelve months ended December 31, 2015
	Number of loans		Recorded Investment		Number of loans		Recorded Investment
Extended payment terms:
CRE- investor income producing		-	$	-		1	$	84
CRE- owner occupied		1	$	202		-	$	-
Residential mortgage		-		-		1		12
Total		1	$	202		2	$	96

Troubled Debt Restructuring Outcomes [Table Text Block]

	Twelve Months Ended December 31, 2016
	Paid in full				Paying as restructured				Foreclosure/Default
	Number of loans		Recorded Investment		Number of loans		Recorded Investment		Number of loans		Recorded Investment

Extended payment terms		-	$	-		6	$	2,606		2	$	286
Total		-	$	-		6	$	2,606		2	$	286

	Twelve Months Ended December 31, 2015
	Paid in full				Paying as restructured				Foreclosure/Default
	Number of loans		Recorded Investment		Number of loans		Recorded Investment		Number of loans		Recorded Investment

Extended payment terms		-		-		2		221		2		96
Total		-	$	-		2	$	221		2	$	96

	2016			2015
Balance, beginning of year	$	14,404		$	14,040
Disbursements		2,806			4,187
Repayments		(1,777	)		(3,823	)
Balance, end of year	$	15,433		$	14,404