XML 61 R49.htm IDEA: XBRL DOCUMENT
v3.24.3

Loans and Leases and Allowance for Credit Losses - ALL Roll Forward (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |  |  |
Beginning balance | $ 34,690 | $ 32,747 | $ 35,066 | $ 23,334 | $ 23,334
PCD gross up |  |  |  | 2,898 |
Charged-off loans and leases | (1,426) | (417) | (2,803) | (939) | (1,363)
Recoveries of charge-offs | 72 | 73 | 255 | 383 |
Provision for credit losses, post ASU 2019-04 |  | 1,284 |  | 2,254 |
Provision for credit losses, unfunded commitments not included | 2,273 |  | 3,091 |  |
Ending balance | 35,609 | 33,687 | 35,609 | 33,687 | 35,066
Allowance for Loan and Lease Losses [Roll Forward] |  |  |  |  |
Provision charged to expense | 2,300 | 1,300 | 3,100 | 2,300 |
Release for unfunded commitments through provision for credit losses | 302 | 489 | 73 | 796 |
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 | 15,630 | 14,314 | 15,264 | 10,821 | 10,821
PCD gross up |  |  |  | 2,652 |
Recoveries of charge-offs | 1 | 2 | 34 | 5 |
Provision for credit losses, post ASU 2019-04 |  | 691 |  | 650 |
Provision for credit losses, unfunded commitments not included | (57) |  | 276 |  |
Ending balance | 15,574 | 15,007 | 15,574 | 15,007 | 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 | 7,543 | 6,748 | 7,249 | 4,028 | 4,028
PCD gross up |  |  |  | 166 |
Charged-off loans and leases |  | (9) |  | (9) | (9)
Recoveries of charge-offs |  | 4 | 4 | 13 |
Provision for credit losses, post ASU 2019-04 |  | 413 |  | 1,006 |
Provision for credit losses, unfunded commitments not included | (14) |  | 276 |  |
Ending balance | 7,529 | 7,156 | 7,529 | 7,156 | 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 | 3,496 | 5,446 | 4,874 | 3,059 | 3,059
PCD gross up |  |  |  | 25 |
Charged-off loans and leases |  |  | (441) |  |
Recoveries of charge-offs |  |  |  | 25 |
Provision for credit losses, post ASU 2019-04 |  | (369) |  | (177) |
Provision for credit losses, unfunded commitments not included | 222 |  | (715) |  |
Ending balance | 3,718 | 5,077 | 3,718 | 5,077 | 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 | 7,234 | 5,504 | 6,924 | 3,997 | 3,997
PCD gross up |  |  |  | 27 |
Charged-off loans and leases | (430) | (179) | (853) | (387) | (584)
Recoveries of charge-offs | 40 | 48 | 136 | 153 |
Provision for credit losses, post ASU 2019-04 |  | 307 |  | 439 |
Provision for credit losses, unfunded commitments not included | 785 |  | 1,422 |  |
Ending balance | 7,629 | 5,680 | 7,629 | 5,680 | 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 | 670 | 586 | 640 | 1,293 | 1,293
PCD gross up |  |  |  | 28 |
Charged-off loans and leases | (924) | (143) | (1,246) | (211) | (345)
Recoveries of charge-offs | 8 |  | 8 |  |
Provision for credit losses, post ASU 2019-04 |  | 201 |  | 217 |
Provision for credit losses, unfunded commitments not included | 1,291 |  | 1,643 |  |
Ending balance | 1,045 | 644 | 1,045 | 644 | 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 | 117 | 149 | 115 | 136 | 136
Charged-off loans and leases | (72) | (86) | (263) | (332) | (425)
Recoveries of charge-offs | 23 | 19 | 73 | 187 |
Provision for credit losses, post ASU 2019-04 |  | 41 |  | 119 |
Provision for credit losses, unfunded commitments not included | 46 |  | 189 |  |
Ending balance | $ 114 | 123 | $ 114 | 123 | $ 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 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 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_AllowanceForLoanAndLeaseLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
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
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + 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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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: |