Loans and Asset Quality Information (Tables)

6 Months Ended

Jun. 30, 2015

Loans and Asset Quality Information [Abstract]

Summary of the major categories of total loans outstanding

($ in thousands)	June 30, 2015				December 31, 2014				June 30, 2014
	Amount		Percentage		Amount		Percentage		Amount		Percentage
All loans (non-covered and covered):

Commercial, financial, and agricultural	$	179,909		7%	$	160,878		7%	$	165,021		7%
Real estate – construction, land development & other land loans		282,262		12%		288,148		12%		295,868		12%
Real estate – mortgage – residential (1-4 family) first mortgages		777,515		32%		789,871		33%		814,712		33%
Real estate – mortgage – home equity loans / lines of credit		220,534		9%		223,500		9%		227,381		9%
Real estate – mortgage – commercial and other		904,496		38%		882,127		37%		868,599		36%
Installment loans to individuals		47,244		2%		50,704		2%		62,153		3%
Subtotal		2,411,960		100%		2,395,228		100%		2,433,734		100%
Unamortized net deferred loan costs		819				946				651
Total loans	$	2,412,779			$	2,396,174			$	2,434,385

Summary of the major categories of non-covered loans outstanding

($ in thousands)	June 30, 2015				December 31, 2014				June 30, 2014
	Amount		Percentage		Amount		Percentage		Amount		Percentage
Non-covered loans:

Commercial, financial, and agricultural	$	178,756		8%	$	159,195		7%	$	162,303		7%
Real estate – construction, land development & other land loans		278,406		12%		282,604		13%		274,975		12%
Real estate – mortgage – residential (1-4 family) first mortgages		694,794		30%		700,101		31%		718,962		32%
Real estate – mortgage – home equity loans / lines of credit		208,778		9%		210,697		9%		213,542		9%
Real estate – mortgage – commercial and other		890,158		39%		864,333		38%		825,450		37%
Installment loans to individuals		47,244		2%		50,704		2%		61,647		3%
Subtotal		2,298,136		100%		2,267,634		100%		2,256,879		100%
Unamortized net deferred loan costs		819				946				651
Total non-covered loans	$	2,298,955			$	2,268,580			$	2,257,530

Schedule of the carrying amount of the covered loans

($ in thousands)	Impaired Purchased Loans – Carrying Value		Impaired Purchased Loans – Unpaid Principal Balance		Nonimpaired Purchased Loans – Carrying Value		Nonimpaired Purchased Loans - Unpaid Principal Balance		Total Covered Loans – Carrying Value		Total Covered Loans – Unpaid Principal Balance
Covered loans:
Commercial, financial, and agricultural	$	60		118		1,093		1,132		1,153		1,250
Real estate – construction, land development & other land loans		301		526		3,555		3,962		3,856		4,488
Real estate – mortgage – residential (1-4 family) first mortgages		310		1,275		82,411		96,461		82,721		97,736
Real estate – mortgage – home equity loans / lines of credit		8		15		11,748		13,635		11,756		13,650
Real estate – mortgage – commercial and other		1,092		3,162		13,246		14,111		14,338		17,273
Total	$	1,771		5,096		112,053		129,301		113,824		134,397

($ in thousands)	Impaired Purchased Loans – Carrying Value		Impaired Purchased Loans – Unpaid Principal Balance		Nonimpaired Purchased Loans – Carrying Value		Nonimpaired Purchased Loans - Unpaid Principal Balance		Total Covered Loans – Carrying Value		Total Covered Loans – Unpaid Principal Balance
Covered loans:
Commercial, financial, and agricultural	$	66		123		1,617		1,661		1,683		1,784
Real estate – construction, land development & other land loans		309		534		5,235		6,471		5,544		7,005
Real estate – mortgage – residential (1-4 family) first mortgages		362		1,298		89,408		104,678		89,770		105,976
Real estate – mortgage – home equity loans / lines of credit		12		19		12,791		15,099		12,803		15,118
Real estate – mortgage – commercial and other		1,201		3,209		16,593		17,789		17,794		20,998
Total	$	1,950		5,183		125,644		145,698		127,594		150,881

Schedule of activity in covered purchased nonimpaired loans

($ in thousands)
Carrying amount of nonimpaired covered loans at December 31, 2013	$	207,167
Principal repayments		(50,183	)
Transfers to foreclosed real estate		(5,061	)
Transfers to non-covered loans due to expiration of loss-share agreement		(38,987	)
Net loan (charge-offs) / recoveries		(3,301	)
Accretion of loan discount		16,009
Carrying amount of nonimpaired covered loans at December 31, 2014		125,644
Principal repayments		(15,709	)
Transfers to foreclosed real estate		(656	)
Net loan (charge-offs) / recoveries		82
Accretion of loan discount		2,692
Carrying amount of nonimpaired covered loans at June 30, 2015	$	112,053

Schedule of activity in purchased impaired loans

($ in thousands) Purchased Impaired Loans	Contractual Principal Receivable		Fair Market Value Adjustment – Write Down (Nonaccretable Difference)		Carrying Amount
Balance at December 31, 2013	$	6,263		3,121		3,142
Change due to payments received		(599)		227		(826)
Change due to loan charge-off		(2)		29		(31)
Other		197		(115)		312
Balance at December 31, 2014		5,859		3,262		2,597
Change due to payments received		(99)		112		(211)
Other		(3)		(3)		
Balance at June 30, 2015	$	5,757		3,371		2,386

Summary of nonperforming assets

ASSET QUALITY DATA ($ in thousands)	June 30, 2015		December 31, 2014		June 30, 2014

Non-covered nonperforming assets
Nonaccrual loans	$	44,123	$	50,066	$	47,533
Restructured loans - accruing		32,059		35,493		27,250
Accruing loans > 90 days past due		-		—		—
Total non-covered nonperforming loans		76,182		85,559		74,783
Foreclosed real estate		9,954		9,771		9,346
Total non-covered nonperforming assets	$	86,136	$	95,330	$	84,129

Covered nonperforming assets
Nonaccrual loans (1)	$	7,378	$	10,508	$	20,938
Restructured loans - accruing		3,910		5,823		8,193
Accruing loans > 90 days past due		-		—		—
Total covered nonperforming loans		11,288		16,331		29,131
Foreclosed real estate		1,945		2,350		9,934
Total covered nonperforming assets	$	13,233	$	18,681	$	39,065

Total nonperforming assets	$	99,369	$	114,011	$	123,194

(1)	At June 30, 2015, December 31, 2014, and June 30, 2014, the contractual balance of the nonaccrual loans covered by FDIC loss share agreements was $12.7 million, $16.0 million, and $34.3 million, respectively.

Schedule of nonaccrual loans

($ in thousands)	Non-covered		Covered		Total
Commercial, financial, and agricultural:
Commercial – unsecured	$	210		22		232
Commercial – secured		2,727		—		2,727
Secured by inventory and accounts receivable		86		34		120

Real estate – construction, land development & other land loans		6,387		96		6,483

Real estate – residential, farmland and multi-family		23,347		4,756		28,103

Real estate – home equity lines of credit		2,235		431		2,666

Real estate – commercial		8,663		2,039		10,702

Consumer		468		—		468
Total	$	44,123		7,378		51,501

($ in thousands)	Non-covered		Covered		Total
Commercial, financial, and agricultural:
Commercial – unsecured	$	187		1		188
Commercial – secured		2,927		—		2,927
Secured by inventory and accounts receivable		454		103		557

Real estate – construction, land development & other land loans		7,891		1,140		9,031

Real estate – residential, farmland and multi-family		24,459		7,785		32,244

Real estate – home equity lines of credit		2,573		278		2,851

Real estate – commercial		11,070		1,201		12,271

Consumer		505		—		505
Total	$	50,066		10,508		60,574

Schedule of analysis of the payment status of loans

($ in thousands)	30-59 Days Past Due		60-89 Days Past Due		Nonaccrual Loans		Current		Total Loans Receivable
Non-covered loans
Commercial, financial, and agricultural:
Commercial - unsecured	$	196		1		210		41,667		42,074
Commercial - secured		495		478		2,727		113,920		117,620
Secured by inventory and accounts receivable		—		—		86		23,241		23,327

Real estate – construction, land development & other land loans		445		98		6,387		249,505		256,435

Real estate – residential, farmland, and multi-family		4,452		2,406		23,347		818,158		848,363

Real estate – home equity lines of credit		806		69		2,235		195,235		198,345

Real estate - commercial		3,216		371		8,663		756,743		768,993

Consumer		331		266		468		41,914		42,979
Total non-covered	$	9,941		3,689		44,123		2,240,383		2,298,136
Unamortized net deferred loan costs										819
Total non-covered loans									$	2,298,955

Covered loans	$	632		653		7,378		105,161		113,824

Total loans	$	10,573		4,342		51,501		2,345,544		2,412,779

($ in thousands)	30-59 Days Past Due		60-89 Days Past Due		Nonaccrual Loans		Current		Total Loans Receivable
Non-covered loans
Commercial, financial, and agricultural:
Commercial - unsecured	$	191		35		187		36,871		37,284
Commercial - secured		1,003		373		2,927		102,671		106,974
Secured by inventory and accounts receivable		30		225		454		21,761		22,470

Real estate – construction, land development & other land loans		1,950		139		7,891		247,535		257,515

Real estate – residential, farmland, and multi-family		11,272		3,218		24,459		807,884		846,833

Real estate – home equity lines of credit		1,585		352		2,573		194,067		198,577

Real estate - commercial		3,738		996		11,070		738,981		754,785

Consumer		695		131		505		41,865		43,196
Total non-covered	$	20,464		5,469		50,066		2,191,635		2,267,634
Unamortized net deferred loan costs										946
Total non-covered loans									$	2,268,580

Covered loans	$	4,385		964		10,508		111,737		127,594

Total loans	$	24,849		6,433		60,574		2,303,372		2,396,174

Schedule of activity in the allowance for loan losses for non-covered loans

($ in thousands)	Commercial, Financial, and Agricultural			Real Estate – Construction, Land Development, & Other Land Loans			Real Estate – Residential, Farmland, and Multi- family			Real Estate – Home Equity Lines of Credit			Real Estate – Commercial and Other			Consumer			Unallo- cated		Total

As of and for the three months ended June 30, 2015
Beginning balance	5,757			6,006			10,826			4,163			5,919			795			304		33,770
Charge-offs	(2,083		)	(702		)	(844		)	(496		)	(1,026		)	(252		)	-		(5,403)
Recoveries	260			50			156			28			193			100			-		787
Provisions	1,630			(338		)	(497		)	(528		)	(363		)	305			792		1,001
Ending balance	5,564			5,016			9,641			3,167			4,723			948			1,096		30,155

As of and for the six months ended June 30, 2015

Beginning balance	$	8,391			6,470			9,720			3,731			9,045			841			147		38,345
Charge-offs		(3,027	)		(1,958	)		(2,413	)		(563	)		(1,949	)		(853	)		−		(10,763)
Recoveries		348			317			172			45			395			191			−		1,468
Provisions		(148	)		187			2,162			(46	)		(2,768	)		769			949		1,105
Ending balance	$	5,564			5,016			9,641			3,167			4,723			948			1,096		30,155

Ending balances as of June 30, 2015: Allowance for loan losses

Individually evaluated for impairment	$	134			364			1,794			—			328			—			—		2,620

Collectively evaluated for impairment	$	5,430			4,652			7,847			3,167			4,395			948			1,096		27,535

Loans acquired with deteriorated credit quality	$	—			—			—			—			—			—			—		—

Loans receivable as of June 30, 2015:

Ending balance - total	$	183,021			256,435			848,363			198,345			768,993			42,979			−		2,298,136
Unamortized net deferred loan costs																						819
Total non-covered loans																					$	2,298,955

Ending balances as of June 30, 2015: Loans

Individually evaluated for impairment	$	764			4,920			23,833			—			17,453			—			—		46,970

Collectively evaluated for impairment	$	182,257			251,515			824,530			198,345			750,926			42,979			—		2,250,552

Loans acquired with deteriorated credit quality	$	—			—			—			—			614			—			—		614

($ in thousands)	Commercial, Financial, and Agricultural		Real Estate – Construction, Land Development, & Other Land Loans		Real Estate – Residential, Farmland, and Multi- family		Real Estate – Home Equity Lines of Credit		Real Estate – Commercial and Other		Consumer		Unallo- cated		Total

As of and for the year ended December 31, 2014

Beginning balance	$	7,432		12,966		15,142		1,838		5,524		1,513		(152)		44,263
Charge-offs		(4,039)		(2,148)		(4,417)		(912)		(3,048)		(1,724)		—		(16,288)
Recoveries		140		398		331		45		181		451		—		1,546
Transfer from covered category		36		813		51		—		833		4		—		1,737
Provisions		4,822		(5,559)		(1,387)		2,760		5,555		597		299		7,087
Ending balance	$	8,391		6,470		9,720		3,731		9,045		841		147		38,345

Ending balances as of December 31, 2014: Allowance for loan losses

Individually evaluated for impairment	$	211		415		1,686		—		165		—		—		2,477

Collectively evaluated for impairment	$	8,180		6,055		8,034		3,731		8,880		841		147		35,868

Loans acquired with deteriorated credit quality	$	—		—		—		—		—		—		—		—

Loans receivable as of December 31, 2014:

Ending balance - total	$	166,728		257,515		846,833		198,577		754,785		43,196		—		2,267,634
Unamortized net deferred loan costs																946
Total non-covered loans															$	2,268,580

Ending balances as of December 31, 2014: Loans

Individually evaluated for impairment	$	784		7,991		24,010		476		20,910		7		—		53,531

Collectively evaluated for impairment	$	165,944		249,524		822,823		198,101		733,228		43,189		—		2,213,456

Loans acquired with deteriorated credit quality	$	—		—		—		—		647		—		—		647

($ in thousands)	Commercial, Financial, and Agricultural		Real Estate – Construction, Land Development, & Other Land Loans		Real Estate – Residential, Farmland, and Multi- family		Real Estate – Home Equity Lines of Credit		Real Estate – Commercial and Other		Consumer		Unallo- cated		Total

As of and for the three months ended June 30, 2014

Beginning balance	8,889		8,650		12,733		3,662		9,375		1,030		367		44,706
Charge-offs	(2,041)		(307)		(861)		(397)		(277)		(371)		-		(4,254)
Recoveries	21		73		114		6		26		116		-		356
Provisions	2,079		(1,002)		(854)		484		88		131		232		1,158
Ending balance	8,948		7,414		11,132		3,755		9,212		906		599		41,966

As of and for the six months ended June 30, 2014

Beginning balance	$	7,432		12,966		15,142		1,838		5,524		1,513		(152)		44,263
Charge-offs		(2,666)		(1,234)		(1,631)		(503)		(889)		(799)		−		(7,722)
Recoveries		49		309		179		11		121		233		−		902
Provisions		4,133		(4,627)		(2,558)		2,409		4,456		(41)		751		4,523
Ending balance	$	8,948		7,414		11,132		3,755		9,212		906		599		41,966

Ending balances as of June 30, 2014: Allowance for loan losses

Individually evaluated for impairment	$	290		818		2,016		—		528		—		—		3,652

Collectively evaluated for impairment	$	8,658		6,596		9,116		3,755		8,684		906		599		38,314

Loans acquired with deteriorated credit quality	$	—		—		—		—		—		—		—		—

Loans receivable as of June 30, 2014:

Ending balance - total	$	178,670		247,369		867,175		200,510		717,905		45,250		—		2,256,879
Unamortized net deferred loan costs																651
Total non-covered loans																2,257,530

Ending balances as of June 30, 2014: Loans

Individually evaluated for impairment	$	679		7,541		22,505		483		17,009		10		—		48,227

Collectively evaluated for impairment	$	177,991		239,828		844,670		200,027		700,896		45,240		—		2,208,652

Loans acquired with deteriorated credit quality	$	—		—		—		—		—		—		—		—

Schedule of activity in the allowance for loan losses for covered loans

($ in thousands)	Covered Loans

As of and for the three months ended June 30, 2015
Beginning balance	$	2,226
Charge-offs		(676	)
Recoveries		545
Provisions		(160	)
Ending balance	$	1,935

As of and for the six months ended June 30, 2015
Beginning balance	$	2,281
Charge-offs		(1,116	)
Recoveries		1,198
Provisions		(428	)
Ending balance	$	1,935

Ending balances as of June 30, 2015: Allowance for loan losses

Individually evaluated for impairment	$	455
Collectively evaluated for impairment		1,434
Loans acquired with deteriorated credit quality		46

Loans receivable as of June 30, 2015:

Ending balance – total	$	113,824

Ending balances as of June 30, 2015: Loans

Individually evaluated for impairment	$	6,763
Collectively evaluated for impairment		105,290
Loans acquired with deteriorated credit quality		1,771

($ in thousands)	Covered Loans

As of and for the year ended December 31, 2014
Beginning balance	$	4,242
Charge-offs		(6,948	)
Recoveries		3,616
Transferred to non-covered		(1,737	)
Provisions		3,108
Ending balance	$	2,281

Ending balances as of December 31, 2014: Allowance for loan losses

Individually evaluated for impairment	$	1,161
Collectively evaluated for impairment		1,046
Loans acquired with deteriorated credit quality		74

Loans receivable as of December 31, 2014:

Ending balance – total	$	127,594

Ending balances as of December 31, 2014: Loans

Individually evaluated for impairment	$	11,484
Collectively evaluated for impairment		114,160
Loans acquired with deteriorated credit quality		1,950

($ in thousands)	Covered Loans

As of and for the three months ended June 30, 2014
Beginning balance	$	3,421
Charge-offs		(2,722	)
Recoveries		630
Provisions		2,501
Ending balance	$	3,830

As of and for the six months ended June 30, 2014
Beginning balance	$	4,242
Charge-offs		(5,670	)
Recoveries		2,547
Provisions		2,711
Ending balance	$	3,830

Ending balances as of June 30, 2014: Allowance for loan losses

Individually evaluated for impairment	$	1,312
Collectively evaluated for impairment		2,472
Loans acquired with deteriorated credit quality		46

Loans receivable as of June 30, 2014:

Ending balance – total	$	176,855

Ending balances as of June 30, 2014: Loans

Individually evaluated for impairment	$	20,615
Collectively evaluated for impairment		153,357
Loans acquired with deteriorated credit quality		2,883

Schedule of impaired loans individually evaluated

($ in thousands)	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment
Non-covered loans with no related allowance recorded:
Commercial, financial, and agricultural:
Commercial - unsecured	$	70		84		−		45
Commercial - secured		108		109		−		44
Secured by inventory and accounts receivable		−		−		−		−

Real estate – construction, land development & other land loans		3,483		4,540		−		5,045

Real estate – residential, farmland, and multi-family		9,788		11,017		−		9,575

Real estate – home equity lines of credit		−		−		−		159

Real estate – commercial		15,164		17,279		−		16,800

Consumer		−		−		−		2
Total non-covered impaired loans with no allowance	$	28,613		33,029		−		31,670

Total covered impaired loans with no allowance	$	5,698		10,040		−		6,354

Total impaired loans with no allowance recorded	$	34,311		43,069		−		38,024

Non-covered loans with an allowance recorded:
Commercial, financial, and agricultural:
Commercial - unsecured	$	101		107		46		136
Commercial - secured		485		502		88		558
Secured by inventory and accounts receivable		−		−		−		−

Real estate – construction, land development & other land loans		1,437		3,601		364		1,499

Real estate – residential, farmland, and multi-family		14,045		14,547		1,794		14,215

Real estate – home equity lines of credit		−		−		−		−

Real estate – commercial		2,903		3,008		328		3,237

Consumer		−		−		−		−
Total non-covered impaired loans with allowance	$	18,971		21,765		2,620		19,645

Total covered impaired loans with allowance	$	2,836		3,109		501		4,173

Total impaired loans with an allowance recorded	$	21,807		24,874		3,121		23,818

($ in thousands)	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment
Non-covered loans with no related allowance recorded:
Commercial, financial, and agricultural:
Commercial - unsecured	$	33		35		−		20
Commercial - secured		5		6		−		95
Secured by inventory and accounts receivable		−		−		−		−

Real estate – construction, land development & other land loans		6,877		7,944		−		6,430

Real estate – residential, farmland, and multi-family		9,165		10,225		−		7,776

Real estate – home equity lines of credit		476		498		−		388

Real estate – commercial		17,409		20,786		−		11,911

Consumer		7		10		−		7
Total non-covered impaired loans with no allowance	$	33,972		39,504		−		26,627

Total covered impaired loans with no allowance	$	8,097		12,081		−		16,986

Total impaired loans with no allowance recorded	$	42,069		51,585		−		43,613

Non-covered loans with an allowance recorded:
Commercial, financial, and agricultural:
Commercial - unsecured	$	140		143		47		142
Commercial - secured		606		612		164		550
Secured by inventory and accounts receivable		−		−		−		15

Real estate – construction, land development & other land loans		1,114		3,243		415		1,487

Real estate – residential, farmland, and multi-family		14,845		15,257		1,686		14,418

Real estate – home equity lines of credit		−		−		−		4

Real estate – commercial		3,501		3,530		165		6,420

Consumer		−		−		−		8
Total non-covered impaired loans with allowance	$	20,206		22,785		2,477		23,044

Total covered impaired loans with allowance	$	5,220		5,719		1,229		8,513

Total impaired loans with an allowance recorded	$	25,426		28,504		3,706		31,557

Schedule of recorded investment in loans by credit quality indicators

($ in thousands)	Credit Quality Indicator (Grouped by Internally Assigned Grade)
	Pass (Grades 1, 2, & 3)		Pass – Acceptable/ Average (Grade 4)		Watch or Standard Loans (Grade 9)		Special Mention Loans (Grade 5)		Classified Loans (Grades 6, 7, & 8)		Nonaccrual Loans		Total
Non-covered loans:
Commercial, financial, and agricultural:
Commercial - unsecured	$	19,718		20,202		5		1,170		769		210		42,074
Commercial - secured		51,546		57,399		60		3,241		2,647		2,727		117,620
Secured by inventory and accounts receivable		7,721		14,587		−		292		641		86		23,327

Real estate – construction, land development & other land loans		94,263		132,055		723		13,738		9,269		6,387		256,435

Real estate – residential, farmland, and multi-family		215,193		529,845		4,862		40,743		34,373		23,347		848,363

Real estate – home equity lines of credit		125,505		59,684		1,525		5,043		4,353		2,235		198,345

Real estate - commercial		263,746		445,742		8,240		30,392		12,210		8,663		768,993

Consumer		27,913		13,568		53		436		541		468		42,979
Total	$	805,605		1,273,082		15,468		95,055		64,803		44,123		2,298,136
Unamortized net deferred loan costs														819
Total non-covered loans													$	2,298,955

Total covered loans	$	12,014		64,847		323		10,109		19,153		7,378		113,824

Total loans	$	817,619		1,337,929		15,791		105,164		83,956		51,501		2,412,779

($ in thousands)	Credit Quality Indicator (Grouped by Internally Assigned Grade)
	Pass (Grades 1, 2, & 3)		Pass – Acceptable / Average (Grade 4)		Watch or Standard Loans (Grade 9)		Special Mention Loans (Grade 5)		Classified Loans (Grades 6, 7, & 8)		Nonaccrual Loans		Total
Non-covered loans:
Commercial, financial, and agricultural:
Commercial - unsecured	$	17,856		15,649		5		1,356		2,231		187		37,284
Commercial - secured		32,812		62,361		62		4,481		4,331		2,927		106,974
Secured by inventory and accounts receivable		10,815		9,928		−		767		506		454		22,470

Real estate – construction, land development & other land loans		87,806		135,072		771		13,066		12,909		7,891		257,515

Real estate – residential, farmland, and multi-family		221,581		520,790		4,536		40,993		34,474		24,459		846,833

Real estate – home equity lines of credit		122,528		62,642		1,135		5,166		4,533		2,573		198,577

Real estate - commercial		223,197		465,395		9,057		30,318		15,748		11,070		754,785

Consumer		25,520		15,614		54		855		648		505		43,196
Total	$	742,115		1,287,451		15,620		97,002		75,380		50,066		2,267,634
Unamortized net deferred loan costs														946
Total non-covered loans													$	2,268,580

Total covered loans	$	14,349		70,989		632		10,503		20,613		10,508		127,594

Total loans	$	756,464		1,358,440		16,252		107,505		95,993		60,574		2,396,174

Schedule of information related to loans modified in a troubled debt restructuring

($ in thousands)	For the three months ended						For the three months ended
	June 30, 2015						June 30, 2014
	Number of Contracts		Pre-Modification Restructured Balances		Post-Modification Restructured Balances		Number of Contracts		Pre-Modification Restructured Balances		Post-Modification Restructured Balances
Non-covered TDRs – Accruing
Commercial, financial, and agricultural:
Commercial – unsecured		1	$	8	$	8		—	$	—	$	—
Commercial – secured		—		—		—		—		—		—
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans		—		—		—		—		—		—
Real estate – residential, farmland, and multi-family		1		152		152		5		411		411
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—

Non-covered TDRs – Nonaccrual
Commercial, financial, and agricultural:
Commercial – unsecured		—		—		—		—		—		—
Commercial – secured		—		—		—		—		—		—
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans		—		—		—		—		—		—
Real estate – residential, farmland, and multi-family		—		—		—		2		332		332
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—

Total non-covered TDRs arising during period		2		160		160		7		743		743

Total covered TDRs arising during period – Accruing		—	$	—	$	—		2	$	248	$	245
Total covered TDRs arising during period – Nonaccrual		—		—		—		—		—		—

Total TDRs arising during period		2	$	160	$	160		9	$	991	$	988

($ in thousands)	For the six months ended June 30, 2015						For the six months ended June 30, 2014
	Number of Contracts		Pre- Modification Restructured Balances		Post- Modification Restructured Balances		Number of Contracts		Pre- Modification Restructured Balances		Post- Modification Restructured Balances
Non-covered TDRs – Accruing
Commercial, financial, and agricultural:
Commercial – unsecured		1	$	8	$	8		—	$	—	$	—
Commercial – secured		—		—		—		—		—		—
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans		—		—		—		—		—		—
Real estate – residential, farmland, and multi-family		2		265		265		7		748		748
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		1		51		51		—		—		—
Consumer		—		—		—		—		—		—

Non-covered TDRs – Nonaccrual
Commercial, financial, and agricultural:
Commercial – unsecured		—		—		—		—		—		—
Commercial – secured		—		—		—		—		—		—
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans								—		—		—
Real estate – residential, farmland, and multi-family		4		305		305		4		438		438
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—

Total non-covered TDRs arising during period		8		629		629		11		1,186		1,186

Total covered TDRs arising during period– Accruing		2	$	139	$	139		2	$	248	$	245
Total covered TDRs arising during period – Nonaccrual		—		—		—		5		710		682

Total TDRs arising during period		10	$	768	$	768		18	$	2,144	$	2,113

Schedule od accruing restructured loans that defaulted in the period

($ in thousands)	For the three months ended				For the three months ended
	June 30, 2015				June 30, 2014
	Number of Contracts		Recorded Investment		Number of Contracts		Recorded Investment

Non-covered accruing TDRs that subsequently defaulted
Commercial, financial, and agricultural:
Commercial – unsecured		1		7		—		—
Real estate – construction, land development & other land loans		—	$	—		—	$	—
Real estate – residential, farmland, and multi-family		-		-		—		—
Real estate – commercial		—		—		—		—

Total non-covered TDRs that subsequently defaulted		1	$	7		—	$	—

Total accruing covered TDRs that subsequently defaulted		—	$	—		—	$	—

Total accruing TDRs that subsequently defaulted		1	$	7		—	$	—

($ in thousands)	For the six months ended June 30, 2015				For the six months ended June 30, 2014
	Number of Contracts		Recorded Investment		Number of Contracts		Recorded Investment

Non-covered accruing TDRs that subsequently defaulted
Commercial, financial, and agricultural:
Commercial – unsecured		1	$	7		—	$	—
Real estate – construction, land development & other land loans		—		—		1		5
Real estate – residential, farmland, and multi-family		1		34		—		—
Real estate – commercial		—		—		1		71

Total non-covered TDRs that subsequently defaulted		2	$	41		2	$	76

Total accruing covered TDRs that subsequently defaulted		—	$	—		—	$	—

Total accruing TDRs that subsequently defaulted		2	$	41		2	$	76