XML 61 R49.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Loans and Leases and Allowance for Credit Losses - ALL Roll Forward (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 34,203	$ 32,279	$ 35,066	$ 23,334	$ 23,334
PCD gross up				2,898
Charged-off loans and leases	(457)	(207)	(1,377)	(522)	(1,363)
Recoveries of charge-offs	48	255	183	310
Provision for credit losses, post ASU 2019-04	896	420	818	970
Provision for credit losses, unfunded commitments not included	896		818
Ending balance	34,690	32,747	34,690	32,747	35,066
Release for unfunded commitments through provision for credit losses	13	307	375	307
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		5,757		5,757
Commercial Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	14,843	14,528	15,264	10,821	10,821
PCD gross up				2,652
Recoveries of charge-offs	31	1	33	3
Provision for credit losses, post ASU 2019-04		(215)		(41)
Provision for credit losses, unfunded commitments not included	756		333
Ending balance	15,630	14,314	15,630	14,314	15,264
Commercial Real Estate [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		879		879
Consumer Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	7,246	6,411	7,249	4,028	4,028
PCD gross up				166
Charged-off loans and leases					(9)
Charged-off loans and leases, charge	107
Recoveries of charge-offs		4	4	9
Expense for charge-offs	(75)
Provision for credit losses, post ASU 2019-04		333		593
Provision for credit losses, unfunded commitments not included	265		290
Ending balance	7,543	6,748	7,543	6,748	7,249
Consumer Real Estate [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		1,952		1,952
Construction and Land Development [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	4,704	5,219	4,874	3,059	3,059
PCD gross up				25
Charged-off loans and leases			(441)
Recoveries of charge-offs		25		25
Provision for credit losses, post ASU 2019-04		202		192
Provision for credit losses, unfunded commitments not included	(1,208)		(937)
Ending balance	3,496	5,446	3,496	5,446	4,874
Construction and Land Development [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		2,145		2,145
Commercial and Industrial [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	6,641	5,359	6,924	3,997	3,997
PCD gross up				27
Charged-off loans and leases	(222)	(35)	(423)	(208)	(584)
Recoveries of charge-offs	70	85	96	105
Provision for credit losses, post ASU 2019-04		95		132
Provision for credit losses, unfunded commitments not included	745		637
Ending balance	7,234	5,504	7,234	5,504	6,924
Commercial and Industrial [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		1,451		1,451
Leases [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	657	637	640	1,293	1,293
PCD gross up				28
Charged-off loans and leases	(245)	(59)	(322)	(68)	(345)
Provision for credit losses, post ASU 2019-04		8		16
Provision for credit losses, unfunded commitments not included	258		352
Ending balance	670	586	670	586	640
Leases [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		(683)		(683)
Consumer and Other [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	112	125	115	136	136
Charged-off loans and leases	(97)	(113)	(191)	(246)	(425)
Recoveries of charge-offs	22	140	50	168
Provision for credit losses, post ASU 2019-04		(3)		78
Provision for credit losses, unfunded commitments not included	80		143
Ending balance	$ 117	149	$ 117	149	$ 115
Consumer and Other [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		$ 13		$ 13

X

- Definition

Amount, excluding accrued interest, of decrease in allowance for credit loss on financing receivable from charges. Excludes net investment in lease.

+ References

No definition available.

+ Details

Name:	smbk_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossCharge
Namespace Prefix:	smbk_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from charge. Excludes net investment in lease.

+ References

No definition available.

+ Details

Name:	smbk_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossExpense
Namespace Prefix:	smbk_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Financing receivable, excluding accrued interest, credit loss expense (reversal) not including release of unfunded commitments.

+ References

No definition available.

+ Details

Name:	smbk_FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversalNotIncludingReleaseOfUnfundedCommitments
Namespace Prefix:	smbk_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount, excluding accrued interest, of release for unfunded commitments through provision for credit losses on financing receivable.

+ References

No definition available.

+ Details

Name:	smbk_FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversalReleaseForUnfundedCommitments
Namespace Prefix:	smbk_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

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

Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from recovery. Excludes net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossRecovery
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

+ Details

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

X

- Definition

Amount, excluding accrued interest, of decrease in allowance for credit loss on financing receivable from writeoff. Excludes net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossWriteoff
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount, excluding accrued interest, of credit loss expense (reversal of expense) on financing receivable. Excludes net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversal
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount, excluding accrued interest, of allowance for credit loss at acquisition date of financing receivable purchased with credit deterioration. Excludes net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 19
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-19

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableExcludingAccruedInterestPurchasedWithCreditDeteriorationAllowanceForCreditLossAtAcquisitionDate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
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_FinanceLeasesPortfolioSegmentMember
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: