Loans and Asset Quality Information (Tables)

9 Months Ended

Sep. 30, 2015

Loans and Asset Quality Information [Abstract]

Summary of the major categories of total loans outstanding

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

Commercial, financial, and agricultural	$	199,630		8%	$	160,878		7%	$	165,215		7%
Real estate – construction, land development & other land loans		294,426		12%		288,148		12%		298,091		13%
Real estate – mortgage – residential (1-4 family) first mortgages		770,691		31%		789,871		33%		806,954		33%
Real estate – mortgage – home equity loans / lines of credit		224,639		9%		223,500		9%		224,553		9%
Real estate – mortgage – commercial and other		944,432		38%		882,127		37%		879,122		36%
Installment loans to individuals		47,120		2%		50,704		2%		51,425		2%
Subtotal		2,480,938		100%		2,395,228		100%		2,425,360		100%
Unamortized net deferred loan costs		765				946				730
Total loans	$	2,481,703			$	2,396,174			$	2,426,090

Summary of the major categories of non-covered loans outstanding

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

Commercial, financial, and agricultural	$	198,624		9%	$	159,195		7%	$	162,994		7%
Real estate – construction, land development & other land loans		290,465		12%		282,604		13%		292,401		13%
Real estate – mortgage – residential (1-4 family) first mortgages		692,431		29%		700,101		31%		714,879		31%
Real estate – mortgage – home equity loans / lines of credit		213,435		9%		210,697		9%		211,477		9%
Real estate – mortgage – commercial and other		932,254		39%		864,333		38%		858,935		38%
Installment loans to individuals		47,120		2%		50,704		2%		51,425		2%
Subtotal		2,374,329		100%		2,267,634		100%		2,292,111		100%
Unamortized net deferred loan costs		765				946				730
Total non-covered loans	$	2,375,094			$	2,268,580			$	2,292,841

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	$	59		116		947		975		1,006		1,091
Real estate – construction, land development & other land loans		297		522		3,664		3,912		3,961		4,434
Real estate – mortgage – residential (1-4 family) first mortgages		109		636		78,151		91,570		78,260		92,206
Real estate – mortgage – home equity loans / lines of credit		8		15		11,196		12,912		11,204		12,927
Real estate – mortgage – commercial and other		1,047		3,154		11,131		11,871		12,178		15,025
Total	$	1,520		4,443		105,089		121,240		106,609		125,683

($ 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		(25,051	)
Transfers to foreclosed real estate		(1,129	)
Net loan (charge-offs) / recoveries		1,728
Accretion of loan discount		3,897
Carrying amount of nonimpaired covered loans at September 30, 2015	$	105,089

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		(330	)		55			(385)
Transfer to foreclosed real estate		(431	)		(336	)		(95)
Other		(3	)		(3	)		—
Balance at September 30, 2015	$	5,095			2,978			2,117

Summary of nonperforming assets

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

Non-covered nonperforming assets
Nonaccrual loans	$	42,347	$	50,066	$	53,620
Restructured loans - accruing		29,250		35,493		31,501
Accruing loans > 90 days past due		—		—		—
Total non-covered nonperforming loans		71,597		85,559		85,121
Foreclosed real estate		9,304		9,771		11,705
Total non-covered nonperforming assets	$	80,901	$	95,330	$	96,826

Covered nonperforming assets
Nonaccrual loans (1)	$	5,373	$	10,508	$	10,478
Restructured loans - accruing		3,825		5,823		6,273
Accruing loans > 90 days past due		—		—		—
Total covered nonperforming loans		9,198		16,331		16,751
Foreclosed real estate		1,569		2,350		3,237
Total covered nonperforming assets	$	10,767	$	18,681	$	19,988

Total nonperforming assets	$	91,668	$	114,011	$	116,814

(1)	At September 30, 2015, December 31, 2014, and September 30, 2014, the contractual balance of the nonaccrual loans covered by FDIC loss share agreements was $10.1 million, $16.0 million, and $16.3 million, respectively.

Schedule of nonaccrual loans

($ in thousands)	Non-covered		Covered		Total
Commercial, financial, and agricultural:
Commercial – unsecured	$	470		22		492
Commercial – secured		2,253		—		2,253
Secured by inventory and accounts receivable		84		23		107

Real estate – construction, land development & other land loans		5,374		60		5,434

Real estate – residential, farmland and multi-family		21,936		3,270		25,206

Real estate – home equity lines of credit		2,110		362		2,472

Real estate – commercial		9,762		1,636		11,398

Consumer		358		—		358
Total	$	42,347		5,373		47,720

($ 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	$	734		—		470		49,325		50,529
Commercial - secured		772		73		2,253		114,989		118,087
Secured by inventory and accounts receivable		366		—		84		33,177		33,627

Real estate – construction, land development & other land loans		938		90		5,374		269,002		275,404

Real estate – residential, farmland, and multi-family		5,404		1,948		21,936		822,084		851,372

Real estate – home equity lines of credit		996		332		2,110		199,180		202,618

Real estate - commercial		4,013		234		9,762		785,182		799,191

Consumer		379		239		358		42,525		43,501
Total non-covered	$	13,602		2,916		42,347		2,315,464		2,374,329
Unamortized net deferred loan costs										765
Total non-covered loans									$	2,375,094

Covered loans	$	340		751		5,373		100,145		106,609

Total loans	$	13,942		3,667		47,720		2,415,609		2,481,703

($ 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 September 30, 2015

Beginning balance	$	5,564			5,016			9,641			3,167			4,723			948			1,096		30,155
Charge-offs	(523			)	(574		)	(1,949		)	(31		)	(198		)	(369		)	—		(3,644)
Recoveries	387				625			98			43			140			84			—		1,377
Provisions	(185			)	(1,105		)	1,341			(565		)	249			216			316		267
Ending balance	$	5,243			3,962			9,131			2,614			4,914			879			1,412		28,155

As of and for the nine months ended September 30, 2015

Beginning balance	$		8,391			6,470			9,720			3,731			9,045			841			147		38,345
Charge-offs			(3,550	)		(2,532	)		(4,362	)		(594	)		(2,147	)		(1,222	)		—		(14,407)
Recoveries			735			942			270			88			535			275			—		2,845
Provisions			(333	)		(918	)		3,503			(611	)		(2,519	)		985			1,265		1,372
Ending balance	$		5,243			3,962			9,131			2,614			4,914			879			1,412		28,155

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

Individually evaluated for impairment	$		135			250			1,575			—			449			—			—		2,409

Collectively evaluated for impairment	$		5,108			3,712			7,556			2,614			4,465			879			1,412		25,746

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

Loans receivable as of September 30, 2015:

Ending balance - total	$		202,243			275,404			851,372			202,618			799,191			43,501			—		2,374,329
Unamortized net deferred loan costs																							765
Total non-covered loans																						$	2,375,094

Ending balances as of September 30, 2015: Loans

Individually evaluated for impairment	$		986			4,685			23,599			—			16,655			—			—		45,925

Collectively evaluated for impairment	$		201,257			270,719			827,773			202,618			781,939			43,501			—		2,327,807

Loans acquired with deteriorated credit quality	$		—			—			—			—			597			—			—		597

($ 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		20,263		476		20,263		7		—		53,531

Collectively evaluated for impairment	$	165,944		249,524		733,875		198,101		733,875		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 September 30, 2014

Beginning balance	$	8,948		7,414		11,132		3,755		9,212		906		599		41,966
Charge-offs	(840)			(470)		(874)		(116)		(987)		(463)		—		(3,750)
Recoveries	32			40		111		7		14		128		—		332
Transfer from covered category	36			813		51		—		833		4		—		1,737
Provisions	1,185			(574)		(194)		49		971		343		(501)		1,279
Ending balance	$		9,361	7,223		10,226		3,695		10,043		918		98		41,564



As of and for the nine months ended September 30, 2014

Beginning balance	$	7,432			12,966		15,142		1,838		5,524		1,513		(152)		44,263
Charge-offs		(3,506)			(1,704)		(2,505)		(619)		(1,876)		(1,262)		—		(11,472)
Recoveries		81			349		290		18		135		361		—		1,234
Transfer from covered category		36			813		51		—		833		4		—		1,737
Provisions		5,318			(5,201)		(2,752)		2,458		5,427		302		250		5,802
Ending balance	$	9,361			7,223		10,226		3,695		10,043		918		98		41,564

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

Individually evaluated for impairment	$	381			513		1,771		—		229		20		—		2,914

Collectively evaluated for impairment	$	8,980			6,710		8,455		3,695		9,814		898		98		38,650

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

Loans receivable as of September 30, 2014:

Ending balance - total	$	170,648			266,419		860,218		198,977		752,108		43,741		—		2,292,111
Unamortized net deferred loan costs																	730
Total non-covered loans																$	2,292,841

Ending balances as of September 30, 2014: Loans

Individually evaluated for impairment	$	972			8,613		24,233		481		20,128		34		—		54,461

Collectively evaluated for impairment	$	169,676			257,806		835,985		198,496		731,316		43,707		—		2,236,986

Loans acquired with deteriorated credit quality	$	—			—		—		—		664		—		—		664

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

($ in thousands)	Covered Loans

As of and for the three months ended September 30, 2015
Beginning balance	$	1,935
Charge-offs		(84	)
Recoveries		1,730
Provisions		(1,681	)
Ending balance	$	1,900

As of and for the nine months ended September 30, 2015
Beginning balance	$	2,281
Charge-offs		(1,200	)
Recoveries		2,928
Provisions		(2,109	)
Ending balance	$	1,900

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

Individually evaluated for impairment	$	466
Collectively evaluated for impairment		1,391
Loans acquired with deteriorated credit quality		43

Loans receivable as of September 30, 2015:

Ending balance – total	$	106,609

Ending balances as of September 30, 2015: Loans

Individually evaluated for impairment	$	5,197
Collectively evaluated for impairment		99,892
Loans acquired with deteriorated credit quality		1,520

($ 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 September 30, 2014
Beginning balance	$	3,830
Charge-offs		(195	)
Recoveries		463
Transferred to non-covered		(1,737	)
Provisions		206
Ending balance	$	2,567

As of and for the nine months ended September 30, 2014
Beginning balance	$	4,242
Charge-offs		(5,865	)
Recoveries		3,010
Transferred to non-covered		(1,737	)
Provisions		2,917
Ending balance	$	2,567

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

Individually evaluated for impairment	$	1,537
Collectively evaluated for impairment		1,003
Loans acquired with deteriorated credit quality		27

Loans receivable as of September 30, 2014:

Ending balance – total	$	133,249

Ending balances as of September 30, 2014: Loans

Individually evaluated for impairment	$	11,258
Collectively evaluated for impairment		119,953
Loans acquired with deteriorated credit quality		2,038

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	$	271		311		—		102
Commercial - secured		92		95		—		56
Secured by inventory and accounts receivable		—		—		—		—

Real estate – construction, land development & other land loans		3,729		7,090		—		4,716

Real estate – residential, farmland, and multi-family		9,466		10,839		—		9,548

Real estate – home equity lines of credit		—		—		—		119

Real estate – commercial		12,531		14,149		—		15,731

Consumer		—		—		—		2
Total non-covered impaired loans with no allowance	$	26,089		32,484		—		30,274

Total covered impaired loans with no allowance	$	3,742		7,380		—		5,701

Total impaired loans with no allowance recorded	$	29,831		39,864		—		35,975

Non-covered loans with an allowance recorded:
Commercial, financial, and agricultural:
Commercial - unsecured	$	148		155		43		139
Commercial - secured		475		496		92		538
Secured by inventory and accounts receivable		—		—		—		—

Real estate – construction, land development & other land loans		956		1,002		250		1,363

Real estate – residential, farmland, and multi-family		14,133		14,526		1,575		14,194

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

Real estate – commercial		4,721		4,793		449		3,608

Consumer		—		—		—		—
Total non-covered impaired loans with allowance	$	20,433		20,972		2,409		19,842

Total covered impaired loans with allowance	$	2,975		3,268		509		3,874

Total impaired loans with an allowance recorded	$	23,408		24,240		2,918		23,716

($ 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	$	28,490		19,737		—		1,161		671		470		50,529
Commercial - secured		54,927		55,401		32		3,224		2,250		2,253		118,087
Secured by inventory and accounts receivable		13,154		19,525		—		273		591		84		33,627

Real estate – construction, land development & other land loans		96,745		151,784		679		12,355		8,467		5,374		275,404

Real estate – residential, farmland, and multi-family		213,179		535,203		4,420		44,175		32,459		21,936		851,372

Real estate – home equity lines of credit		129,421		60,464		1,412		5,067		4,144		2,110		202,618

Real estate - commercial		281,428		461,060		8,102		26,880		11,959		9,762		799,191

Consumer		29,371		12,841		52		400		479		358		43,501
Total	$	846,715		1,316,015		14,697		93,535		61,020		42,347		2,374,329
Unamortized net deferred loan costs														765
Total non-covered loans													$	2,375,094

Total covered loans	$	12,332		61,065		253		8,505		19,081		5,373		106,609

Total loans	$	859,047		1,377,080		14,950		102,040		80,101		47,720		2,481,703

($ 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
	September 30, 2015						September 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		—	$	—	$	—		—	$	—	$	—
Commercial – secured		—		—		—		—		—		—
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans		1		235		235		—		—		—
Real estate – residential, farmland, and multi-family		1		21		21		1		36		36
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		1		390		390		—		—		—
Consumer		—		—		—		—		—		—

Non-covered TDRs – Nonaccrual
Commercial, financial, and agricultural:
Commercial – unsecured		—		—		—		—		—		—
Commercial – secured		—		—		—		1		15		15
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans		2		495		495		—		—		—
Real estate – residential, farmland, and multi-family		1		95		95		3		275		275
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—
Total non-covered TDRs arising during period		6		1,236		1,236		5		326		326

Total covered TDRs arising during period – Accruing		—	$	—	$	—		1	$	680	$	667
Total covered TDRs arising during period – Nonaccrual		—		—		—		2		150		145

Total TDRs arising during period		6	$	1,236	$	1,236		8	$	1,156	$	1,138

($ in thousands)	For the nine months ended September 30, 2015						For the nine months ended September 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		1		235		235		—		—		—
Real estate – residential, farmland, and multi-family		3		286		286		8		784		784
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		2		441		441		—		—		—
Consumer		—		—		—		—		—		—

Non-covered TDRs – Nonaccrual
Commercial, financial, and agricultural:
Commercial – unsecured		—		—		—		—		—		—
Commercial – secured		—		—		—		1		15		15
Secured by inventory and accounts receivable		—		—		—		—		—		—
Real estate – construction, land development & other land loans		2		495		495		—		—		—
Real estate – residential, farmland, and multi-family		5		400		400		7		713		713
Real estate – home equity lines of credit		—		—		—		—		—		—
Real estate – commercial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—
Total non-covered TDRs arising during period		14		1,865		1,865		16		1,512		1,512

Total covered TDRs arising during period– Accruing		2	$	139	$	139		3	$	928	$	912
Total covered TDRs arising during period – Nonaccrual		—		—		—		7		860		827
Total TDRs arising during period		16	$	2,004	$	2,004		26	$	3,300	$	3,251

Schedule od accruing restructured loans that defaulted in the period

($ in thousands)	For the three months ended				For the three months ended
	September 30, 2015				September 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		—	$	—		—	$	—
Real estate – construction, land development & other land loans		—		—		—		—
Real estate – residential, farmland, and multi-family		1		152		—		—
Real estate – commercial		—		—		—		—
Total non-covered TDRs that subsequently defaulted		1	$	152		—	$	—

Total accruing covered TDRs that subsequently defaulted		—	$	—		—	$	—
Total accruing TDRs that subsequently defaulted		1	$	152		—	$	—

($ in thousands)	For the nine months ended September 30, 2015				For the nine months ended September 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		2		186		—		—
Real estate – commercial		—		—		1		71
Total non-covered TDRs that subsequently defaulted		3	$	193		2	$	76

Total accruing covered TDRs that subsequently defaulted		—	$	—		—	$	—
Total accruing TDRs that subsequently defaulted		3	$	193		2	$	76