XML 32 R30.htm IDEA: XBRL DOCUMENT
v3.3.0.814

Stock Based Compensation (Details Textual) - USD ($) | 9 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Aug. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 52,689 |  |  |
Allocated Share-based Compensation Expense | $ 111,184 | $ 10,270 |  |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | 96,907 | $ 95,370 |  |
Deferred Tax Expense from Stock Options Exercised | 0 |  | $ 0 |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | 78,968 |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | 4,281,557 |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | 4,278,005 |  |  |
Proceeds from Stock Options Exercised | 133,900 |  |  |
Employee Stock Option [Member] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross |  | 0 |  |
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $ 647,000 |  |  |
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | 4 years |  |  |
Stock Incentive Plan Two Thousand Fifteen [Member] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | 2,000,000 |  |  |
Percentage Of Incentive Stock Options Vest On Second Anniversary Of Grant Date | 30.00% |  |  |
Percentage Of Incentive Stock Options Vest On Third Anniversary Of Grant Date | 60.00% |  |  |
Percentage Of Incentive Stock Options Vest On Fourth Anniversary Of Grant Date | 100.00% |  |  |
Percentage Of Nonqualified Stock Options Vest On First Anniversary Of Grant Date | 50.00% |  |  |
Percentage Of Nonqualified Stock Options Vest On Second Anniversary Of Grant Date | 100.00% |  |  |
Smart Bank Stock Option Plan [Member] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized |  |  |  | 500,000
Legacy Smart Financial Inc 2010 Incentive Plan [Member] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized |  |  |  | 500,000

X
- Definition Percentage of fourth anniversary of grant date. + References No definition available. + Details
Name: | smbk_PercentageOfIncentiveStockOptionsVestOnFourthAnniversaryOfGrantDate
Namespace Prefix: | smbk_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of incentive stock options vested on second anniversary of grant date. + References No definition available. + Details
Name: | smbk_PercentageOfIncentiveStockOptionsVestOnSecondAnniversaryOfGrantDate
Namespace Prefix: | smbk_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of incentive of third anniversary of grant date. + References No definition available. + Details
Name: | smbk_PercentageOfIncentiveStockOptionsVestOnThirdAnniversaryOfGrantDate
Namespace Prefix: | smbk_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of non qualified stock options vested on first anniversary of grant date. + References No definition available. + Details
Name: | smbk_PercentageOfNonqualifiedStockOptionsVestOnFirstAnniversaryOfGrantDate
Namespace Prefix: | smbk_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of non qualified stock options vested on second anniversaries of grant date. + References No definition available. + Details
Name: | smbk_PercentageOfNonqualifiedStockOptionsVestOnSecondAnniversaryOfGrantDate
Namespace Prefix: | smbk_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of deferred tax expense from write-off of the deferred tax asset related to deductible stock options at exercise. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 20 -Section 55 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=32706628&loc=d3e11283-113907 + Details
Name: | us-gaap_DeferredTaxExpenseFromStockOptionsExercised
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unrecognized cost of unvested options awarded to employees as compensation. + References No definition available. + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3255-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 + Details
Name: | us-gaap_ProceedsFromStockOptionsExercised
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Gross number of share options (or share units) granted during the period. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=smbk_StockIncentivePlanTwoThousandFifteenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=smbk_SmartBankStockOptionPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=smbk_LegacySmartFinancialIncTwoThousandTenIncentivePlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |