XML 63 R52.htm IDEA: XBRL DOCUMENT
v3.23.2

Loans and Leases and Allowance for Credit Losses (Details) - USD ($) $ in Thousands | Jun. 30, 2023 | Mar. 31, 2023 | Jan. 01, 2023 | Dec. 31, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2021
--- | --- | --- | --- | --- | --- | --- | ---
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | $ 3,337,790 |  |  |  |  |  |
Less: Allowance for credit losses | (32,747) | $ (32,279) |  |  |  |  |
Loans and leases, net | 3,305,043 |  |  |  |  |  |
Loans and leases |  |  |  | $ 3,253,627 |  |  |
Less: Allowance for loan and lease losses |  |  | $ (31,989) | (23,334) | $ (21,938) | $ (20,078) | $ (19,352)
Loans and leases, net |  |  |  | 3,230,293 |  |  |
Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 28,691 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (121) |  |  |
All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 3,224,936 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (23,213) |  |  |
Commercial Real Estate [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | 1,641,757 |  |  |  |  |  |
Less: Allowance for credit losses | (14,314) | (14,528) |  |  |  |  |
Loans and leases |  |  |  | 1,627,761 |  |  |
Less: Allowance for loan and lease losses |  |  | (14,352) | (10,821) | (10,600) | (10,405) | (9,781)
Commercial Real Estate [Member] | Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 15,946 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (6) |  |  |
Commercial Real Estate [Member] | All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 1,611,815 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (10,815) |  |  |
Consumer Real Estate [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | 624,828 |  |  |  |  |  |
Less: Allowance for credit losses | (6,748) | (6,411) |  |  |  |  |
Loans and leases |  |  |  | 587,977 |  |  |
Less: Allowance for loan and lease losses |  |  | (6,146) | (4,028) | (3,835) | (3,388) | (3,454)
Consumer Real Estate [Member] | Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 8,352 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (115) |  |  |
Consumer Real Estate [Member] | All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 579,625 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (3,913) |  |  |
Construction and Land Development [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | 394,742 |  |  |  |  |  |
Less: Allowance for credit losses | (5,446) | (5,219) |  |  |  |  |
Loans and leases |  |  |  | 402,501 |  |  |
Less: Allowance for loan and lease losses |  |  | (5,229) | (3,059) | (2,904) | (2,120) | (1,882)
Construction and Land Development [Member] | Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 1,529 |  |  |
Construction and Land Development [Member] | All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 400,972 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (3,059) |  |  |
Commercial and Industrial [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | 594,427 |  |  |  |  |  |
Less: Allowance for credit losses | (5,504) | (5,359) |  |  |  |  |
Loans and leases |  |  |  | 551,867 |  |  |
Less: Allowance for loan and lease losses |  |  | (5,475) | (3,997) | (3,659) | (3,501) | (3,781)
Commercial and Industrial [Member] | Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 1,893 |  |  |
Commercial and Industrial [Member] | All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 549,974 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (3,997) |  |  |
Consumer and Other [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | 15,635 |  |  |  |  |  |
Less: Allowance for credit losses | (149) | (125) |  |  |  |  |
Loans and leases |  |  |  | 16,094 |  |  |
Less: Allowance for loan and lease losses |  |  | (149) | (136) | (133) | (116) | (124)
Consumer and Other [Member] | Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 3 |  |  |
Consumer and Other [Member] | All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 16,091 |  |  |
Less: Allowance for loan and lease losses |  |  |  | (136) |  |  |
Leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases, post ASU 2019-04 | 66,401 |  |  |  |  |  |
Less: Allowance for credit losses | $ (586) | $ (637) |  |  |  |  |
Loans and leases |  |  |  | 67,427 |  |  |
Less: Allowance for loan and lease losses |  |  | $ (638) | (1,293) | $ (807) | $ (548) | $ (330)
Leases [Member] | Purchased Credit Impaired Loans [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 968 |  |  |
Leases [Member] | All Other Loans and leases [Member] |  |  |  |  |  |  |
Major categories of loans and leases |  |  |  |  |  |  |
Loans and leases |  |  |  | 66,459 |  |  |
Less: Allowance for loan and lease losses |  |  |  | $ (1,293) |  |  |

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amortized cost excluding accrued interest, after allowance for credit loss, of financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAfterAllowanceForCreditLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAfterAllowanceForCreditLossAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amortized cost excluding accrued interest, before allowance for credit loss, of financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-3B Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(1)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481696/310-30-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (g) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4 + Details
Name: | us-gaap_LoansAndLeasesReceivableAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetReportedAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_CreditLossStatusAxis=us-gaap_FinancialAssetAcquiredWithCreditDeteriorationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreditLossStatusAxis=us-gaap_FinancialAssetOtherThanFinancialAssetAcquiredWithCreditDeteriorationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=smbk_ConstructionPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_FinanceLeasesPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |