XML 43 R31.htm IDEA: XBRL DOCUMENT v3.7.0.1

Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Impaired Financing Receivables

At December 31, 2016 and 2015, loans consisted of the following (in thousands):

		December 31, 2016												December 31, 2015
		PCI  Loans				All Other Loans				Total				PCI  Loans				All Other Loans				Total
Commercial real estate		$	14,943			$	400,265			$	415,208			$	20,050			$	349,727			$	369,777
Consumer real estate		9,004				178,798				187,802				12,764				148,930				161,694
Construction and land development		1,678				116,191				117,869				2,695				102,783				105,478
Commercial and industrial		1,568				83,454				85,022				2,768				82,183				84,951
Consumer and other		—				7,475				7,475				—				5,815				5,815
Total loans		27,193				786,183				813,376				38,277				689,438				727,715
Less:  Allowance for loan losses		—				(5,105		)		(5,105		)		—				(4,354		)		(4,354		)
Loans, net		$	27,193			$	781,078			$	808,271			$	38,277			$	685,084			$	723,361

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period, Carrying Amount of Loans

The composition of loans by loan classification for impaired and performing loan status at December 31, 2016 and 2015, is summarized in the tables below (amounts in thousands):

		December 31, 2016
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Performing loans		$	400,146			$	177,977			$	115,326			$	83,244			$	7,475			$	784,168
Impaired loans		119				821				865				210				—				2,015
		400,265				178,798				116,191				83,454				7,475				786,183
PCI loans		14,943				9,004				1,678				1,568				—				27,193
Total		$	415,208			$	187,802			$	117,869			$	85,022			$	7,475			$	813,376

		December 31, 2015
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Performing loans		$	347,775			$	145,289			$	101,751			$	81,715			$	5,815			$	682,345
Impaired loans		1,952				3,641				1,032				468				—				7,093
		349,727				148,930				102,783				82,183				5,815				689,438
PCI loans		20,050				12,764				2,695				2,768				—				38,277
Total loans		$	369,777			$	161,694			$	105,478			$	84,951			$	5,815			$	727,715

Past Due Financing Receivables

The following tables show the allowance for loan losses allocation by loan classification for impaired and performing loans as of December 31, 2016 and 2015 (amounts in thousands):

December 31, 2016
										Construction				Commercial				Consumer
		Commercial				Consumer				and Land				and				and
		Real Estate				Real Estate				Development				Industrial				Other				Total
Performing loans		$	2,369			$	1,382			$	717			$	516			$	117			$	5,101
Impaired loans		—				—				—				4				—				4
Total		$	2,369			$	1,382			$	717			$	520			$	117			$	5,105

Credit Risk Management (continued):

December 31, 2015
										Construction				Commercial				Consumer
		Commercial				Consumer				and Land				and				and
		Real Estate				Real Estate				Development				Industrial				Other				Total
Performing loans		$	1,906			$	1,015			$	627			$	519			$	29			$	4,096
Impaired loans		—				—				—				258				—				258
Total		$	1,906			$	1,015			$	627			$	777			$	29			$	4,354

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period

The following tables detail the changes in the allowance for loan losses for the year ending December 31, 2016 and December 31, 2015, by loan classification (amounts in thousands):

December 31, 2016
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Beginning balance		$	1,906			$	1,015			$	627			$	777			$	29			$	4,354
Loans charged off		—				(102		)		(14		)		(35		)		(155		)		(306		)
Recoveries of loans charged off		45				76				22				58				68				269
Provision (reallocation) charged to operating expense		418				393				82				(280		)		175				788
Ending balance		$	2,369			$	1,382			$	717			$	520			$	117			$	5,105

December 31, 2015
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Beginning balance		$	1,734			$	906			$	690			$	524			$	26			$	3,880
Loans charged off		(95		)		(247		)		(50		)		—				(114		)		(506		)
Recoveries of loans charged off		—				—				26				19				12				57
Provision (reallocation) charged to operating expense		267				356				(39		)		234				105				923
Ending balance		$	1,906			$	1,015			$	627			$	777			$	29			$	4,354

Troubled Debt Restructurings on Financing Receivables

The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of December 31, 2016 and 2015 (amounts in thousands):

Non PCI Loans

		December 31, 2016
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Pass		$	399,505			$	177,466			$	115,237			$	82,992			$	7,238			$	782,438
Watch		640				550				89				252				—				1,531
Special mention		—				104				—				—				237				341
Substandard		120				678				865				210				—				1,873
Doubtful		—				—				—				—				—				—
Total		$	400,265			$	178,798			$	116,191			$	83,454			$	7,475			$	786,183

Credit Risk Management (continued):

PCI Loans

		December 31, 2016
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Pass		$	11,836			$	6,811			$	1,019			$	1,507			$	—			$	21,173
Watch		1,045				1,577				645				22				—				3,289
Special mention		—				—				—				12				—				12
Substandard		2,062				616				14				—				—				2,692
Doubtful		—				—				—				27				—				27
Total		$	14,943			$	9,004			$	1,678			$	1,568			$	—			$	27,193
Total loans		$	415,208			$	187,802			$	117,869			$	85,022			$	7,475			$	813,376

Non PCI Loans

		December 31, 2015
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Pass		$	349,030			$	146,645			$	101,751			$	81,683			$	5,815			$	684,924
Watch		184				327				—				—				—				511
Special mention		387				—				—				32				—				419
Substandard		126				1,958				1,032				468				—				3,584
Doubtful		—				—				—				—				—				—
Total		$	349,727			$	148,930			$	102,783			$	82,183			$	5,815			$	689,438

PCI Loans

		December 31, 2015
		Commercial Real Estate				Consumer Real Estate				Construction and Land Development				Commercial and Industrial				Consumer and Other				Total
Pass		$	17,127			$	11,635			$	1,947			$	2,458			$	—			$	33,167
Watch		—				260				—				—				—				260
Special mention		1,975				—				526				221				—				2,722
Substandard		948				869				222				89				—				2,128
Doubtful		—				—				—				—				—				—
Total		$	20,050			$	12,764			$	2,695			$	2,768			$	—			$	38,277
Total loans		$	369,777			$	161,694			$	105,478			$	84,951			$	5,815			$	727,715

Schedule of Accounts, Notes, Loans and Financing Receivable

The following tables present the aging of the recorded investment in loans and leases as of December 31, 2016 and 2015 (amounts in thousands): 

		December 31, 2016
		30-89 Days Past Due and Accruing				Past Due 90 Days or More and Accruing				Nonaccrual				Total Past Due				PCI Loans				Current Loans				Total Loans
Commercial real estate		$	395			$	—			$	—			$	395			$	14,943			$	399,870			$	415,208
Consumer real estate		695				699				386				1,780				9,004				177,018				187,802
Construction and land development		690				—				865				1,555				1,678				114,636				117,869
Commercial and industrial		257				—				164				421				1,568				83,033				85,022
Consumer and other		17				—				—				17				—				7,458				7,475
Total		$	2,054			$	699			$	1,415			$	4,168			$	27,193			$	782,015			$	813,376

		December 31, 2015
		30-89 Days Past Due and Accruing				Past Due 90 Days or More and Accruing				Nonaccrual				Total Past Due				PCI Loans				Current Loans				Total Loans
Commercial real estate		$	471			$	258			$	—			$	729			$	20,050			$	348,998			$	369,777
Consumer real estate		581				232				1,351				2,164				12,764				146,766				161,694
Construction and land development		137				—				483				620				2,695				102,163				105,478
Commercial and industrial		207				12				418				637				2,768				81,546				84,951
Consumer and other		12				—				—				12				—				5,803				5,815
Total		$	1,408			$	502			$	2,252			$	4,162			$	38,277			$	685,276			$	727,715

Schedule of Allowance for Loan Losses for Impaired and Performing Loans Receivable

The following is an analysis of the impaired loan portfolio detailing the related allowance recorded as of and for the years ended December 31, 2016 and 2015 (amounts in thousands): 

														For the year ended
		At December 31, 2016												December 31, 2016
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
Impaired loans without a valuation allowance:
Non PCI Loans:
Commercial real estate		$	119			$	119			$	—			$	1,311			$	73
Consumer real estate		821				849				—				2,334				100
Construction and land development		865				865				—				967				3
Commercial and industrial		46				46				—				47				4
Consumer and other		—				—				—				—				—
		1,851				1,879				—				4,659				180
PCI loans: None in 2016
Impaired loans with a valuation allowance:
Non PCI Loans:
Commercial real estate		—				—				—				—				—
Consumer real estate		—				—				—				—				—
Construction and land development		—				—				—				—				—
Commercial and industrial		164				243				4				306				70
Consumer and other		—				—				—				—				—
		164				243				4				306				70
PCI loans:  None in 2016
Total impaired loans		$	2,015			$	2,122			$	4			$	4,965			$	250

Impaired Loans (continued):

														For the year ended
		At December 31, 2015												December 31, 2015
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
Impaired loans without a valuation allowance:
Non PCI Loans:
Commercial real estate		$	1,952			$	1,952			$	—			$	1,898			$	73
Consumer real estate		3,641				4,341				—				4,003				81
Construction and land development		1,033				1,033				—				1,044				26
Commercial and industrial		49				49				—				54				3
Consumer and other		—				—				—				—				—
		6,675				7,375				—				6,999				183
PCI loans: None in 2015
Impaired loans with a valuation allowance:
Non PCI Loans:
Commercial real estate		—				—				—				—				—
Consumer real estate		—				—				—				—				—
Construction and land development		—				—				—				—				—
Commercial and industrial		418				418				258				448				—
Consumer and other		—				—				—				—				—
		418				418				258				448				—
PCI loans:  None in 2015
Total impaired loans		$	7,093			$	7,793			$	258			$	7,447			$	183

Financing Receivable Credit Quality Indicators

The following table presents a summary of loans that were modified as troubled debt restructurings during the year ended December 31, 2016 (amounts in thousands): 

December 31, 2016		Number of Contracts		Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Construction and land development		1		$	278			$	278
Commercial and industrial		1		164				164

Schedule of Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement

The Company has acquired loans which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans at for the years ended December 31, 2016 and 2015 is as follows (in thousands): 

	2016			2015
Commercial real estate	$	18,473		$	22,995
Consumer real estate	12,111			16,909
Construction and land development	2,553			3,553
Commercial and industrial	2,482			3,660
Consumer and other	—			—
Total loans	$	35,619		$	47,117
Less remaining purchase discount	(8,426		)	(8,840		)
Total, gross	27,193			38,277
Less: Allowance for loan losses	—			—
Carrying amount, net of allowance	$	27,193		$	38,277

Schedule of Financing Receivable Allowance For Credit Losses

The following is a summary of the accretable discount on acquired loans for the years ended December 31, 2016 and 2015 (in thousands): 

		2016				2015
Accretable yield, beginning of period		$	10,217			$	7,983
Additions		—				4,282
Accretion income		(2,588		)		(1,805		)
Reclassification from nonaccretable		1,585				151
Other changes, net		(264		)		(394		)
Accretable yield, end of period		$	8,950			$	10,217

Schedule of Loan to Directors, Officers and Affiliated Parties

A summary of activity in loans to related parties is as follows (in thousands):

		2016				2015
Balance, beginning of year		$	10,851			$	14,813
Disbursements		855				548
Removal of credit lines		(1,153		)		—
Changes in ownership		4,830				—
Repayments		(2,384		)		(4,510		)
Balance, end of year		$	12,999			$	10,851

X

- Definition

Tabular disclosure of certain loans acquired in transfer not accounted for as debt securities acquired during period carrying amount of loans.

+ References

No definition available.

+ Details

Name:	smbk_CertainLoansAcquiredinTransferNotAccountedforasDebtSecuritiesAcquiredDuringPeriodCarryingAmountofLoansTableTextBlock
Namespace Prefix:	smbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for loan losses for impaired and performing loans receivable during the reporting period.

+ References

No definition available.

+ Details

Name:	smbk_ScheduleOfAllowanceForLoanLossesForImpairedAndPerformingLoansReceivableTableTextBlock
Namespace Prefix:	smbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule detailing information related to financing receivables and activity in the allowance for credit losses account by portfolio segment.

+ References

No definition available.

+ Details

Name:	smbk_ScheduleOfFinancingReceivableAllowanceForCreditLossesTableTextBlock
Namespace Prefix:	smbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of loan to directors, officers and affiliated parties.

+ References

No definition available.

+ Details

Name:	smbk_ScheduleOfLoanToDirectorsOfficersAndAffiliatedPartiesTableTextBlock
Namespace Prefix:	smbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of certain loans acquired in transfer accounted for as debt securities accretable yield movement.

+ References

No definition available.

+ Details

Name:	smbk_ScheduleofCertainLoansAcquiredinTransferAccountedforasDebtSecuritiesAccretableYieldMovementTableTextBlock
Namespace Prefix:	smbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of contractual cash flows to the carrying amount relating to certain loans acquired in a transfer.

+ References

No definition available.

+ Details

Name:	us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration