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Loans and Asset Quality Information (Tables)

3 Months Ended

Mar. 31, 2018

Loans and Asset Quality Information [Abstract]

Summary of contractually required payments for Carolina Bank expected at acquisition date

The following table relates to Carolina Bank PCI loans and summarizes the contractually required payments, which includes principal and interest, expected cash flows to be collected, and the fair value of acquired PCI loans at the acquisition date.

($ in thousands)		Carolina Bank Acquisition on March 3, 2017
Contractually required payments		$	27,108
Nonaccretable difference			(4,237	)
Cash flows expected to be collected at acquisition			22,871
Accretable yield			(3,617	)
Fair value of PCI loans at acquisition date		$	19,254

Summary of contractually required payments for Carolina Bank not expected at acquisition date

The following table relates to acquired Carolina Bank purchased non-impaired loans and provides the contractually required payments, fair value, and estimate of contractual cash flows not expected to be collected at the acquisition date.

($ in thousands)		Carolina Bank Acquisition on March 3, 2017
Contractually required payments		$	569,980
Fair value of acquired loans at acquisition date			478,515
Contractual cash flows not expected to be collected			3,650

The following table relates to acquired Asheville Savings Bank PCI loans and summarizes the contractually required payments, which includes principal and interest, expected cash flows to be collected, and the fair value of acquired PCI loans at the acquisition date.

($ in thousands)		Asheville Savings Bank Acquisition on October 1, 2017
Contractually required payments		$	13,424
Nonaccretable difference			(1,734	)
Cash flows expected to be collected at acquisition			11,690
Accretable yield			(1,804	)
Fair value of PCI loans at acquisition date		$	9,886

The following table relates to acquired Asheville Savings Bank purchased non-impaired loans and provides the contractually required payments, fair value, and estimate of contractual cash flows not expected to be collected at the acquisition date.

($ in thousands)		Asheville Savings Bank Acquisition on October 1, 2017
Contractually required payments		$	727,706
Fair value of acquired loans at acquisition date			595,167
Contractual cash flows not expected to be collected			7,000

Summary of the major categories of total loans outstanding

The following is a summary of the major categories of total loans outstanding:

($ in thousands)		March 31, 2018								December 31, 2017								March 31, 2017
		Amount				Percentage				Amount				Percentage				Amount				Percentage
All  loans:
Commercial, financial, and agricultural		$	411,662				10%			$	381,130				10%			$	363,219				11%
Real estate – construction, land development & other land loans			542,960				13%				539,020				13%				424,539				13%
Real estate – mortgage – residential (1-4 family) first mortgages			995,662				24%				972,772				24%				792,791				24%
Real estate – mortgage – home equity loans / lines of credit			373,797				9%				379,978				9%				317,336				10%
Real estate – mortgage – commercial and other			1,718,698				42%				1,696,107				42%				1,335,924				40%
Installment loans to individuals			71,257				2%				74,348				2%				56,250				2%
Subtotal			4,114,036				100%				4,043,355				100%				3,290,059				100%
Unamortized net deferred loan fees			(251	)							(986	)							(704	)
Total loans		$	4,113,785							$	4,042,369							$	3,289,355

Schedule of activity in purchased credit impaired loans

The following table presents changes in the carrying value of PCI loans.

($ in thousands) Purchased Credit Impaired Loans		For the Quarter Ended March 31, 2018				For the Year Ended December 31, 2017
Balance at beginning of period		$	23,165				514
Additions due to acquisition of Carolina Bank			—				19,254
Additions due to acquisition of Asheville Savings Bank			—				9,886
Change due to payments received and accretion			(1,023	)			(6,016	)
Change due to loan charge-offs			—				(12	)
Transfers to foreclosed real estate			—				(69	)
Other			5				(392	)
Balance at end of period		$	22,147				23,165

The following table presents changes in the accretable yield for PCI loans.

($ in thousands) Accretable Yield for PCI loans		For the Quarter Ended March 31, 2018				For the Year Ended December 31, 2017
Balance at beginning of period		$	4,688				—
Additions due to acquisition of Carolina Bank			—				3,617
Additions due to acquisition of Asheville Savings Bank			—				1,804
Accretion			(374	)			(1,846	)
Reclassification from (to) nonaccretable difference			155				423
Other, net			(73	)			690
Balance at end of period		$	4,396				4,688

Summary of nonperforming assets

Nonperforming assets are defined as nonaccrual loans, restructured loans, loans past due 90 or more days and still accruing interest, and foreclosed real estate. Nonperforming assets are summarized as follows.

($ in thousands)		March 31, 2018				December 31, 2017				March 31, 2017
Nonperforming assets
Nonaccrual loans		$	21,849				20,968				25,684
Restructured loans - accruing			18,495				19,834				21,559
Accruing loans > 90 days past due			—				—				—
Total nonperforming loans			40,344				40,802				47,243
Foreclosed real estate			11,307				12,571				12,789
Total nonperforming assets		$	51,651				53,373				60,032
Purchased credit impaired loans not included above (1)		$	22,147				23,165				19,167

(1) In the March 3, 2017 acquisition of Carolina Bank, and the October 1, 2017 acquisition of Asheville Savings Bank, the Company acquired $19.3 million and $9.9 million, respectively, in PCI loans in accordance with ASC 310-30 accounting guidance. These loans are excluded from nonperforming loans, including $0.5 million, $0.6 million, and $1.7 million in PCI loans at March 31, 2018, December 31, 2017, and March 31, 2017, respectively, that were contractually past due 90 days or more.

Schedule of nonaccrual loans

The following is a summary of the Company’s nonaccrual loans by major categories.

($ in thousands)		March 31, 2018				December 31, 2017
Commercial, financial, and agricultural		$	801				1,001
Real estate – construction, land development & other land loans			1,766				1,822
Real estate – mortgage – residential (1-4 family) first mortgages			12,073				12,201
Real estate – mortgage – home equity loans / lines of credit			1,980				2,524
Real estate – mortgage – commercial and other			5,119				3,345
Installment loans to individuals			110				75
Total		$	21,849				20,968

Schedule of analysis of the payment status of loans

The following table presents an analysis of the payment status of the Company’s loans as of March 31, 2018.

($ in thousands)		Accruing 30-59 Days Past Due				Accruing 60-89 Days Past Due				Accruing 90 Days or More Past Due				Nonaccrual Loans				Accruing Current				Total Loans Receivable
Commercial, financial, and agricultural		$	59				165				—				801				410,223				411,248
Real estate – construction, land development & other land loans			997				95				—				1,766				539,702				542,560
Real estate – mortgage – residential (1-4 family) first mortgages			6,852				415				—				12,073				967,993				987,333
Real estate – mortgage – home equity loans / lines of credit			578				10				—				1,980				370,956				373,524
Real estate – mortgage – commercial and other			2,771				986				—				5,119				1,697,506				1,706,382
Installment loans to individuals			503				61				—				110				70,168				70,842
Purchased credit impaired			583				9				484				—				21,071				22,147
Total		$	12,343				1,741				484				21,849				4,077,619				4,114,036
Unamortized net deferred loan fees																							(251	)
Total loans																						$	4,113,785

The following table presents an analysis of the payment status of the Company’s loans as of December 31, 2017.

($ in thousands)		Accruing 30-59 Days Past Due				Accruing 60-89 Days Past Due				Accruing 90 Days or More Past Due				Nonaccrual Loans				Accruing Current				Total Loans Receivable
Commercial, financial, and agricultural		$	89				151				—				1,001				379,241				380,482
Real estate – construction, land development & other land loans			1,154				214				—				1,822				535,423				538,613
Real estate – mortgage – residential (1-4 family) first mortgages			6,777				1,370				—				12,201				943,565				963,913
Real estate – mortgage – home equity loans / lines of credit			1,347				10				—				2,524				375,814				379,695
Real estate – mortgage – commercial and other			1,270				451				—				3,345				1,678,529				1,683,595
Installment loans to individuals			445				95				—				75				73,277				73,892
Purchased credit impaired			821				77				601				—				21,666				23,165
Total		$	11,903				2,368				601				20,968				4,007,515				4,043,355
Unamortized net deferred loan fees																							(986	)
Total loans																						$	4,042,369

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

The following table presents the activity in the allowance for loan losses for all loans for the three months ended March 31, 2018.

($ in thousands)		Commercial, Financial, and Agricultural				Real Estate – Construction, Land Development, & Other Land Loans				Real Estate – Residential (1-4 Family) First Mortgages				Real Estate – Mortgage – Home Equity Lines of Credit				Real Estate – Mortgage – Commercial and Other				Installment Loans to Individuals				Unallo- cated				Total
As of and for the three months ended March 31, 2018
Beginning balance		$	3,111				2,816				6,147				1,827				6,475				950				1,972				23,298
Charge-offs			(239	)			(2	)			(243	)			(176	)			(41	)			(118	)			—				(819	)
Recoveries			499				3,046				145				153				582				53				—				4,478
Provisions			(835	)			(3,543	)			(157	)			462				(1,025	)			(41	)			1,480				(3,659	)
Ending balance		$	2,536				2,317				5,892				2,266				5,991				844				3,452				23,298
Ending balances as of March 31, 2018:  Allowance for loan losses
Individually evaluated for impairment		$	143				22				1,120				—				398				—				—				1,683
Collectively evaluated for impairment		$	2,391				2,295				4,598				2,225				5,581				844				3,452				21,386
Purchased credit impaired		$	2				—				174				41				12				—				—				229
Loans receivable as of March 31, 2018:
Ending balance – total		$	411,662				542,960				995,662				373,797				1,718,698				71,257				—				4,114,036
Unamortized net deferred loan fees																															(251	)
Total loans																														$	4,113,785
Ending balances as of March 31, 2018: Loans
Individually evaluated for impairment		$	433				3,242				13,783				23				9,063				—				—				26,544
Collectively evaluated for impairment		$	410,816				539,317				973,550				373,501				1,697,319				70,842				—				4,065,345
Purchased credit impaired		$	413				401				8,329				273				12,316				415				—				22,147

The following table presents the activity in the allowance for loan losses for the year ended December 31, 2017.

($ in thousands)		Commercial, Financial, and Agricultural				Real Estate – Construction, Land Development, & Other Land Loans				Real Estate – Residential (1-4 Family) First Mortgages				Real Estate – Mortgage – Home Equity Lines of Credit				Real Estate – Mortgage – Commercial and Other				Installment Loans to Individuals				Unallo -cated				Total
As of and for the year ended December 31, 2017
Beginning balance		$	3,829				2,691				7,704				2,420				5,098				1,145				894				23,781
Charge-offs			(1,622	)			(589	)			(2,641	)			(978	)			(1,182	)			(799	)			—				(7,811	)
Recoveries			1,311				2,579				1,076				333				1,027				279				—				6,605
Provisions			(407	)			(1,865	)			8				52				1,532				325				1,078				723
Ending balance		$	3,111				2,816				6,147				1,827				6,475				950				1,972				23,298
Ending balances as of December 31, 2017:  Allowance for loan losses
Individually evaluated for impairment		$	215				18				1,099				—				232				—				—				1,564
Collectively evaluated for impairment		$	2,896				2,798				4,831				1,788				6,226				950				1,972				21,461
Purchased credit impaired		$	—				—				217				39				17				—				—				273
Loans receivable as of December 31, 2017:
Ending balance – total		$	381,130				539,020				972,772				379,978				1,696,107				74,348				—				4,043,355
Unamortized net deferred loan fees																															(986	)
Total loans																														$	4,042,369
Ending balances as of December 31, 2017: Loans
Individually evaluated for impairment		$	579				2,975				14,800				368				8,493				—				—				27,215
Collectively evaluated for impairment		$	379,903				535,638				949,113				379,327				1,675,102				73,892				—				3,992,975
Purchased credit impaired		$	648				407				8,859				283				12,512				456				—				23,165

The following table presents the activity in the allowance for loan losses for all loans for the three months ended March 31, 2017.

($ in thousands)		Commercial, Financial, and Agricultural				Real Estate – Construction, Land Development, & Other Land Loans				Real Estate – Residential (1-4 Family) First Mortgages				Real Estate – Mortgage – Home Equity Lines of Credit				Real Estate – Mortgage – Commercial and Other				Installment Loans to Individuals				Unallo -cated				Total
As of and for the three months ended March 31, 2017
Beginning balance		$	3,829				2,691				7,704				2,420				5,098				1,145				894				23,781
Charge-offs			(390	)			(177	)			(894	)			(231	)			(326	)			(187	)			—				(2,205	)
Recoveries			298				490				196				65				143				55				—				1,247
Provisions			55				(240	)			370				(116	)			1,064				54				(464	)			723
Ending balance		$	3,792				2,764				7,376				2,138				5,979				1,067				430				23,546
Ending balances as of March 31, 2017:  Allowance for loan losses
Individually evaluated for impairment		$	205				180				1,351				8				310				—				—				2,054
Collectively evaluated for impairment		$	3,587				2,584				6,025				2,130				5,669				1,067				430				21,492
Purchased credit impaired		$	—				—				—				—				—				—				—				—
Loans receivable as of March 31, 2017:
Ending balance – total		$	363,219				424,539				792,791				317,336				1,335,924				56,250				—				3,290,059
Unamortized net deferred loan fees																															(704	)
Total loans																														$	3,289,355
Ending balances as of March 31, 2017: Loans
Individually evaluated for impairment		$	504				3,445				18,047				223				9,074				2				—				31,295
Collectively evaluated for impairment		$	362,433				420,640				771,067				316,370				1,312,341				56,248				—				3,239,099
Purchased credit impaired		$	282				454				3,677				743				14,509				—				—				19,665

Schedule of impaired loans individually evaluated

The following table presents loans individually evaluated for impairment by class of loans, excluding PCI loans, as of March 31, 2018.

($ in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment
Impaired loans with no related allowance recorded:
Commercial, financial, and agricultural		$	70				94				—				126
Real estate – mortgage – construction, land development & other land loans			3,011				3,419				—				2,877
Real estate – mortgage – residential (1-4 family) first mortgages			4,937				5,236				—				5,071
Real estate – mortgage –home equity loans / lines of credit			23				32				—				195
Real estate – mortgage –commercial and other			3,762				4,038				—				3,415
Installment loans to individuals			—				—				—				—
Total impaired loans with no allowance		$	11,803				12,819				—				11,684
Impaired loans with an allowance recorded:
Commercial, financial, and agricultural		$	363				364				143				379
Real estate – mortgage – construction, land development & other land loans			231				240				22				232
Real estate – mortgage – residential (1-4 family) first mortgages			8,846				9,100				1,120				9,220
Real estate – mortgage –home equity loans / lines of credit			—				—				—				—
Real estate – mortgage –commercial and other			5,301				5,329				398				5,364
Installment loans to individuals			—				—				—				—
Total impaired loans with allowance		$	14,741				15,033				1,683				15,195

Interest income recorded on impaired loans during the three months ended March 31, 2018 was insignificant.

The following table presents loans individually evaluated for impairment by class of loans, excluding PCI loans, as of December 31, 2017.

($ in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment
Impaired loans with no related allowance recorded:
Commercial, financial, and agricultural		$	183				425				—				276
Real estate – mortgage – construction, land development & other land loans			2,743				3,941				—				2,846
Real estate – mortgage – residential (1-4 family) first mortgages			5,205				5,728				—				7,067
Real estate – mortgage –home equity loans / lines of credit			368				387				—				129
Real estate – mortgage –commercial and other			3,066				3,321				—				3,143
Installment loans to individuals			—				—				—				—
Total impaired loans with no allowance		$	11,565				13,802				—				13,461
Impaired loans with an allowance recorded:
Commercial, financial, and agricultural		$	396				396				215				214
Real estate – mortgage – construction, land development & other land loans			232				241				18				503
Real estate – mortgage – residential (1-4 family) first mortgages			9,595				9,829				1,099				10,077
Real estate – mortgage –home equity loans / lines of credit			—				—				—				66
Real estate – mortgage –commercial and other			5,427				5,427				232				5,369
Installment loans to individuals			—				—				—				—
Total impaired loans with allowance		$	15,650				15,893				1,564				16,229

Schedule of recorded investment in loans by credit quality indicators

The following table presents the Company’s recorded investment in loans by credit quality indicators as of March 31, 2018.

($ in thousands)
		Pass				Special Mention Loans				Classified Accruing Loans				Classified Nonaccrual Loans				Total
Commercial, financial, and agricultural		$	405,159				4,546				742				801				411,248
Real estate – construction, land development & other land loans			527,835				7,538				5,421				1,766				542,560
Real estate – mortgage – residential (1-4 family) first mortgages			932,840				16,243				26,177				12,073				987,333
Real estate – mortgage – home equity loans / lines of credit			360,194				1,884				9,466				1,980				373,524
Real estate – mortgage – commercial and other			1,673,395				20,277				7,591				5,119				1,706,382
Installment loans to individuals			70,286				219				227				110				70,842
Purchased credit impaired			6,459				7,162				8,526				—				22,147
Total		$	3,976,168				57,869				58,150				21,849				4,114,036
Unamortized net deferred loan fees																			(251	)
Total loans																			4,113,785

The following table presents the Company’s recorded investment in loans by credit quality indicators as of December 31, 2017.

($ in thousands)
		Pass				Special Mention Loans				Classified Accruing Loans				Classified Nonaccrual Loans				Total
Commercial, financial, and agricultural		$	368,658				9,901				922				1,001				380,482
Real estate – construction, land development & other land loans			523,642				7,129				6,020				1,822				538,613
Real estate – mortgage – residential (1-4 family) first mortgages			905,111				16,235				30,366				12,201				963,913
Real estate – mortgage – home equity loans / lines of credit			365,982				3,784				7,405				2,524				379,695
Real estate – mortgage – commercial and other			1,647,725				23,335				9,190				3,345				1,683,595
Installment loans to individuals 54,421 256 259 101 55,037			73,379				222				216				75				73,892
Purchased credit impaired			6,541				12,309				4,315				—				23,165
Total		$	3,891,038				72,915				58,434				20,968				4,043,355
Unamortized net deferred loan fees																			(986	)
Total loans																			4,042,369

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

The following table presents information related to loans modified in a troubled debt restructuring during the three months ended March 31, 2018 and 2017.

($ in thousands)		For three months ended March 31, 2018												For the three months ended March 31, 2017
		Number of Contracts				Pre- Modification Restructured Balances				Post- Modification Restructured Balances				Number of Contracts				Pre- Modification Restructured Balances				Post- Modification Restructured Balances
TDRs – Accruing
Commercial, financial, and agricultural			—			$	—			$	—				—			$	—			$	—
Real estate – construction, land development & other land loans			—				—				—				—				—				—
Real estate – mortgage – residential (1-4 family) first mortgages			—				—				—				—				—				—
Real estate – mortgage – home equity loans / lines of credit			—				—				—				—				—				—
Real estate – mortgage – commercial and other			—				—				—				2				2,550				2,525
Installment loans to individuals			—				—				—				—				—				—
TDRs – Nonaccrual
Commercial, financial, and agricultural			—				—				—				—				—				—
Real estate – construction, land development & other land loans			1				61				61				—				—				—
Real estate – mortgage – residential (1-4 family) first mortgages			2				254				264				—				—				—
Real estate – mortgage – home equity loans / lines of credit			—				—				—				—				—				—
Real estate – mortgage – commercial and other			—				—				—				—				—				—
Installment loans to individuals			—				—				—				—				—				—
Total TDRs arising during period			3			$	315			$	325				2			$	2,550			$	2,525

Schedule of accruing restructured loans that defaulted in the period

Accruing restructured loans that were modified in the previous 12 months and that defaulted during the three months ended March 31, 2018 and 2017 are presented in the table below. The Company considers a loan to have defaulted when it becomes 90 or more days delinquent under the modified terms, has been transferred to nonaccrual status, or has been transferred to foreclosed real estate.

($ in thousands)		For the three months ended March 31, 2018								For the three months ended March 31, 2017
		Number of Contracts				Recorded Investment				Number of Contracts				Recorded Investment
Accruing TDRs that subsequently defaulted
Real estate – mortgage – residential (1-4 family first mortgages)			—			$	—				1				626
Real estate – mortgage – commercial and other			1				570				—				—
Total accruing TDRs that subsequently defaulted			1			$	570				1			$	626

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- Definition

Tabular disclosure of contractually required payments for a business acquired.

+ References

No definition available.

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- Definition

Schedule of the recorded investment, unpaid principal balance, associated allowance, and average recorded investment for impaired loans by type.

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No definition available.

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- Definition

Tabular disclosure of nonaccrual loans receivables on nonaccrual status as of each balance sheet date.

+ References

No definition available.

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- Definition

Schedule of activity of purchased impaired loans.

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No definition available.

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- Definition

Schedule of carrying amount of nonperforming assets (non accrual loans, restructured loans, loans past 90 days or more days accruing, and other real estate).

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No definition available.

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

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Tabular disclosure of troubled debt restructuring which results when the debtor restructures the terms of its debt with a creditor due to the debtor's financial difficulties and the creditor grants certain concessions to obtain payment it might not otherwise receive. Includes a description of the principal changes in terms, the major features of settlement for each restructuring, the aggregate gain on restructuring and the related income tax effect, the per share amount of the total gain on restructuring, net of related income tax effect, and the total gain (loss) on transfers of assets recognized during the period. After the troubled debt restructuring has occurred debtors discuss the extent and amount to which amounts contingently payable are included in the carrying amount of restructured payables, and the conditions under which those amounts would become payable or would be forgiven when there is at least a reasonable possibility that a liability for contingent payments will be incurred.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 60
-Section 50
-Paragraph 1
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-Topic 470
-SubTopic 60
-Section 50
-Paragraph 2
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