0001188112-14-000516 | 10-K | XBRL Viewer | United Community Banks INC

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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Jan. 31, 2014	Jun. 30, 2013
Entity Registrant Name	UNITED COMMUNITY BANKS INC
Entity Central Index Key	0000857855
Trading Symbol	ucbi
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Entity Public Float			$ 709,568,000
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Voting Common Stock
Entity Common Stock, Shares Outstanding		43,372,615
Non-Voting Common Stock
Entity Common Stock, Shares Outstanding		11,065,873

Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest revenue:
Loans, including fees	$ 200,893	$ 217,378	$ 244,020
Investment securities:
Taxable	40,331	43,657	55,251
Tax exempt	827	956	1,009
Deposits in banks and short-term investments	3,789	3,986	2,321
Total interest revenue	245,840	265,977	302,601
Deposits:
NOW	1,759	2,049	3,998
Money market	2,210	2,518	5,456
Savings	133	150	234
Time	10,464	19,097	39,114
Total deposit interest expense	14,566	23,814	48,802
Short-term borrowings	2,071	2,987	4,250
Federal Home Loan Bank advances	68	907	2,042
Long-term debt	10,977	10,201	10,544
Total interest expense	27,682	37,909	65,638
Net interest revenue	218,158	228,068	236,963
Provision for credit losses	65,500	62,500	251,000
Net interest revenue after provision for credit losses	152,658	165,568	(14,037)
Fee revenue:
Service charges and fees	31,997	31,670	29,110
Mortgage loan and other related fees	9,925	10,483	5,419
Brokerage fees	4,465	3,082	2,986
Securities gains, net	186	7,078	842
Losses on prepayment of borrowings		(6,681)	(791)
Other	10,025	10,480	7,341
Total fee revenue	56,598	56,112	44,907
Total revenue	209,256	221,680	30,870
Operating expenses:
Salaries and employee benefits	96,233	96,026	100,095
Occupancy	13,930	14,304	15,645
Communications and equipment	13,233	12,940	13,135
FDIC assessments and other regulatory charges	9,219	10,097	14,259
Professional fees	9,617	8,792	9,727
Postage, printing and supplies	3,283	3,899	4,256
Advertising and public relations	3,718	3,855	4,291
Amortization of intangibles	2,031	2,917	3,016
Foreclosed property	7,869	13,993	78,905
Other	15,171	19,951	18,270
Total operating expenses	174,304	186,774	261,599
Income (loss) before income taxes	34,952	34,906	(230,729)
Income tax expense (benefit)	(238,188)	1,050	(3,983)
Net income (loss)	273,140	33,856	(226,746)
Preferred stock dividends	12,078	12,148	11,838
Net income (loss) available to common shareholders	$ 261,062	$ 21,708	$ (238,584)
Income (loss) per common share:
Basic (in dollars per share)	$ 4.44	$ 0.38	$ (5.97)
Diluted (in dollars per share)	$ 4.44	$ 0.38	$ (5.97)
Weighted average common shares outstanding:
Basic (in shares)	58,787	57,857	39,943
Diluted (in shares)	58,845	57,857	39,943

Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statement of Comprehensive Income (Loss) [Abstract]
Net income (loss), Before-tax Amount	$ 34,952	$ 34,906	$ (230,729)
Net income (loss) , Tax (Expense) Benefit	238,188	(1,050)	3,983
Net income (loss), Net of Tax Amount	273,140	33,856	(226,746)
Unrealized (losses) gains on available for sale securities:
Unrealized holding gains (losses) arising during period, Before-tax Amount	(22,421)	748	(1,275)
Unrealized holding gains (losses) arising during period, Tax (Expense) Benefit	8,475	(273)	361
Unrealized holding gains (losses) arising during period, Net of Tax Amount	(13,946)	475	(914)
Reclassification of securities from available-for-sale to held-to-maturity, Before-tax Amount	8,306
Reclassification of securities from available-for-sale to held-to-maturity, Tax (Expense) Benefit	(3,119)
Reclassification of securities from available-for-sale to held-to-maturity, Net of Tax Amount	5,187
Reclassification adjustment for gains included in net income (loss), Before-tax Amount	(186)	(7,078)	(842)
Reclassification adjustment for gains included in net income (loss), Tax (Expense) Benefit	72	2,753	328
Reclassification adjustment for gains included in net income (loss), Net of Tax Amount	(114)	(4,325)	(514)
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses on available-for-sale securities and release of valuation allowance, Before-tax Amount
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses on available-for-sale securities and release of valuation allowance, Tax (Expense) Benefit	(2,963)	(2,480)	(689)
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses on available-for-sale securities and release of valuation allowance, Net of Tax Amount	(2,963)	(2,480)	(689)
Net unrealized losses, Before-tax Amount	(14,301)	(6,330)	(2,117)
Net unrealized losses, Tax (Expense) Benefit	2,465
Net unrealized losses, Net of Tax Amount	(11,836)	(6,330)	(2,117)
Amortization of gains included in net income (loss) on available-for-sale securities transferred to held to maturity, Before-tax Amount	(731)	(1,988)	(2,177)
Amortization of gains included in net income (loss) on available-for-sale securities transferred to held to maturity, Tax (Expense) Benefit	282	773	846
Amortization of gains included in net income (loss) on available-for-sale securities transferred to held to maturity, Net of Tax Amount	(449)	(1,215)	(1,331)
Reclassification of securities from available-for-sale to held-to-maturity, Before Tax Amount	(8,306)
Reclassification of securities from available-for-sale to held-to-maturity, Tax (Expense) Benefit	3,119
Reclassification of securities from available-for-sale to held-to-maturity, Net of Tax Amount	(5,187)
Adjustment of valuation allowance for the change in deferred taxes arising from the amortization of gains included in net income (loss) on available-for-sale securities transferred to held-to-maturity and release of valuation allowance, Before-tax Amount
Adjustment of valuation allowance for the change in deferred taxes arising from the amortization of gains included in net income (loss) on available-for-sale securities transferred to held-to-maturity and release of valuation allowance, Tax (Expense) Benefit	1,293	(773)	(846)
Adjustment of valuation allowance for the change in deferred taxes arising from the amortization of gains included in net income (loss) on available-for-sale securities transferred to held-to-maturity and release of valuation allowance, Net of Tax Amount	1,293	(773)	(846)
Net unrealized losses, Before-tax Amount	(9,037)	(1,988)	(2,177)
Net unrealized losses, Tax (Expense) Benefit	4,694
Net unrealized losses, Net of Tax Amount	(4,343)	(1,988)	(2,177)
Amounts reclassified into net income on cash flow hedges, Before-tax Amount	(904)	(3,712)	(15,116)
Amounts reclassified into net income on cash flow hedges, Tax (Expense) Benefit	352	1,444	5,880
Amounts reclassified into net income on cash flow hedges, Net of Tax Amount	(552)	(2,268)	(9,236)
unrealized losses on derivative financial instruments accounted for as cash flow hedges, Before-tax Amount	10,084	(8,739)
unrealized losses on derivative financial instruments accounted for as cash flow hedges, Tax (Expense) Benefit	(3,923)	3,400
unrealized losses on derivative financial instruments accounted for as cash flow hedges, Net of Tax Amount	6,161	(5,339)
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses and amortization of gains included in net income (loss) on cash flow hedges and release of valuation allowance, Before-tax Amount
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses and amortization of gains included in net income (loss) on cash flow hedges and release of valuation allowance, Tax (Expense) Benefit	13,698	(4,844)	(5,880)
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses and amortization of gains included in net income (loss) on cash flow hedges and release of valuation allowance, Net of Tax Amount	13,698	(4,844)	(5,880)
Net unrealized gains (losses), Before-tax Amount	9,180	(12,451)	(15,116)
Net unrealized gains (losses), Tax (Expense) Benefit	10,127
Net unrealized gains (losses), Net of Tax Amount	19,307	(12,451)	(15,116)
Reclassification of unamortized prior service cost and actuarial losses, Before-tax Amount			(4,750)
Reclassification of unamortized prior service cost and actuarial losses, Tax (Expense) Benefit			1,848
Reclassification of unamortized prior service cost and actuarial losses, Net of Tax Amount			(2,902)
Net actuarial gain (loss) on defined benefit pension plan, Before-tax Amount	561	(177)
Net actuarial gain (loss) on defined benefit pension plan, Tax (Expense) Benefit	(218)	69
Net actuarial gain (loss) on defined benefit pension plan, Net of Tax Amount	343	(108)
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan, Before-tax Amount	532	615
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan, Tax (Expense) Benefit	(207)	(240)
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan, Net of Tax Amount	325	375
Adjustment of valuation allowance for the change in deferred taxes arising from reclassification of unamortized prior service cost and actuarial losses and amortization of prior service cost and actuarial losses and release of valuation allowance, Before-tax Amount
Adjustment of valuation allowance for the change in deferred taxes arising from reclassification of unamortized prior service cost and actuarial losses and amortization of prior service cost and actuarial losses and release of valuation allowance, Tax (Expense) Benefit		171	(1,848)
Adjustment of valuation allowance for the change in deferred taxes arising from reclassification of unamortized prior service cost and actuarial losses and amortization of prior service cost and actuarial losses and release of valuation allowance, Net of Tax Amount		171	(1,848)
Net defined benefit pension plan activity, Before-tax Amount	1,093	438	(4,750)
Net defined benefit pension plan activity, Tax (Expense) Benefit	(425)
Net defined benefit pension plan activity, Net of Tax Amount	668	438	(4,750)
Total other comprehensive income (loss), Before-tax Amount	(13,065)	(20,331)	(24,160)
Total other comprehensive income (loss), Tax (Expense) Benefit	16,861
Total other comprehensive income (loss), Net of Tax Amount	3,796	(20,331)	(24,160)
Comprehensive income (loss), Before-tax Amount	21,887	14,575	(254,889)
Comprehensive income (loss), Tax (Expense) Benefit	255,049	(1,050)	3,983
Comprehensive income (loss), Net of Tax Amount	$ 276,936	$ 13,525	$ (250,906)

Consolidated Balance Sheet - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash and due from banks	$ 71,230	$ 66,536
Interest-bearing deposits in banks	119,669	124,613
Short-term investments	37,999	60,000
Cash and cash equivalents	228,898	251,149
Securities available-for-sale	1,832,217	1,834,593
Securities held-to-maturity (fair value $485,585 and $261,131)	479,742	244,184
Mortgage loans held for sale	10,319	28,821
Loans, net of unearned income	4,329,266	4,175,008
Less allowance for loan losses	(76,762)	(107,137)
Loans, net	4,252,504	4,067,871
Assets covered by loss sharing agreements with the FDIC	22,882	47,467
Premises and equipment, net	163,589	168,920
Bank owned life insurance	80,670	81,867
Accrued interest receivable	19,598	18,659
Intangible assets	3,480	5,510
Foreclosed property	4,221	18,264
Net deferred tax asset	258,518
Derivative financial instruments	23,833	658
Other assets	44,948	34,296
Total assets	7,425,419	6,802,259
Deposits:
Demand	1,388,512	1,252,605
NOW	1,427,939	1,316,453
Money market	1,227,575	1,149,912
Savings	251,125	227,308
Time:
Less than $100,000	892,961	1,055,271
Greater than $100,000	588,689	705,558
Brokered	424,704	245,033
Total deposits	6,201,505	5,952,140
Short-term borrowings	53,241	52,574
Federal Home Loan Bank advances	120,125	40,125
Long-term debt	129,865	124,805
Derivative financial instruments	46,232	12,543
Unsettled securities purchases	29,562
Accrued expenses and other liabilities	49,174	38,667
Total liabilities	6,629,704	6,220,854
Commitments and contingencies
Shareholders' equity:
Common stock	46,243	42,424
Common stock issuable; 241,832 and 133,238 shares	3,930	3,119
Capital surplus	1,078,676	1,057,951
Accumulated deficit	(448,091)	(709,153)
Accumulated other comprehensive loss	(19,844)	(23,640)
Total shareholders' equity	795,715	581,405
Total liabilities and shareholders' equity	7,425,419	6,802,259
Series A Preferred Stock
Shareholders' equity:
Preferred stock		217
Total shareholders' equity		217
Series B Preferred Stock
Shareholders' equity:
Preferred stock	105,000	178,557
Total shareholders' equity	105,000	178,557
Series D Preferred Stock
Shareholders' equity:
Preferred stock	16,613	16,613
Total shareholders' equity	16,613	16,613
Non-Voting Common Stock
Shareholders' equity:
Common stock	13,188	15,317
Total shareholders' equity	$ 13,188	$ 15,317

Consolidated Balance Sheet (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Securities held to maturity, fair value (in dollars)	$ 485,585	$ 261,131
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	46,243,345	42,423,870
Common stock, shares outstanding	46,243,345	42,423,870
Common stock issuable, shares	241,832	133,238
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 10	$ 10
Preferred stock, shares issued	0	21,700
Preferred stock, shares outstanding	0	21,700
Series B Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares issued	105,000	180,000
Preferred stock, shares outstanding	105,000	180,000
Series D Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares issued	16,613	16,613
Preferred stock, shares outstanding	16,613	16,613
Non-Voting Common Stock
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	13,188,206	15,316,794
Common stock, shares outstanding	13,188,206	15,316,794

Consolidated Statement of Changes in Shareholders' Equity - USD ($) $ in Thousands	Series A Preferred Stock	Series B Preferred Stock	Series D Preferred Stock	Series F Preferred Stock	Series G Preferred Stock	Non-Voting Common Stock	Common Stock	Common Stock Issuable	Capital Surplus	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive (Loss) Income	Total
Beginning balance at Dec. 31, 2010	$ 217	$ 175,711					$ 18,937	$ 3,894	$ 741,244	$ (492,276)	$ 20,851	$ 468,578
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/loss										(226,746)		(226,746)
Other comprehensive loss											(24,160)	(24,160)
Penalty received on incomplete private equity transaction									3,250			3,250
Preferred for common equity exchange related to tax benefits preservation plan (1,551,126 common shares)			16,613				(1,551)		(15,062)
Common and preferred stock issued (3,467,699 common shares)				195,872	151,185		3,468		11,035			361,560
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (62,978 common shares in 2013, 109,905 common shares in 2012 and 156,816 common shares in 2011)							156		1,297			1,453
Conversion of non-voting common stock to voting common stock (2,128,588 shares in 2013, 597,415 shares in 2012 and Series F and Series G Preferred Stock (20,618,156 voting and 15,914,209 non-voting common shares) in 2011)				(195,872)	(151,185)	15,914	20,618		310,525
Amortization of stock option and restricted stock									2,144			2,144
Vesting of restricted stock awards (55,328 common shares issued, 115,664 common shares deferred in 2013, 64,839 common shares issued, 36,673 common shares deferred in 2012 and 12,239 common shares issued, 6,382 common shares deferred in 2011)							13	54	(67)
Deferred compensation plan, net								241				241
Shares issued from deferred compensation plan (21,455 common shares in 2013, 4,611 common shares in 2012 and 6,266 common shares in 2011)							6	(956)	950
Tax on option exercise and restricted stock vesting									(376)			(376)
Preferred stock dividends:
Series A										(13)		(13)
Series B, including accretion		1,381								(10,401)		(9,020)
Series D										(1,425)		(1,425)
Ending balance at Dec. 31, 2011	217	177,092	16,613			15,914	41,647	3,233	1,054,940	(730,861)	(3,309)	575,486
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/loss										33,856		33,856
Other comprehensive loss											(20,331)	(20,331)
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (62,978 common shares in 2013, 109,905 common shares in 2012 and 156,816 common shares in 2011)							110		790			900
Conversion of non-voting common stock to voting common stock (2,128,588 shares in 2013, 597,415 shares in 2012 and Series F and Series G Preferred Stock (20,618,156 voting and 15,914,209 non-voting common shares) in 2011)						(597)	597
Amortization of stock option and restricted stock									1,976			1,976
Vesting of restricted stock awards (55,328 common shares issued, 115,664 common shares deferred in 2013, 64,839 common shares issued, 36,673 common shares deferred in 2012 and 12,239 common shares issued, 6,382 common shares deferred in 2011)							65	155	(220)
Deferred compensation plan, net								201				201
Shares issued from deferred compensation plan (21,455 common shares in 2013, 4,611 common shares in 2012 and 6,266 common shares in 2011)							5	(470)	465
Preferred stock dividends:
Series A										(12)		(12)
Series B, including accretion		1,465								(10,465)		(9,000)
Series D										(1,671)		(1,671)
Ending balance at Dec. 31, 2012	217	178,557	16,613			15,317	42,424	3,119	1,057,951	(709,153)	(23,640)	581,405
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income/loss										273,140		273,140
Other comprehensive loss											3,796	3,796
Retirement of Series A preferred stock (21,700 shares)	$ (217)											(217)
Retirement of Series B preferred stock (75,000 shares)		(75,000)										(75,000)
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (62,978 common shares in 2013, 109,905 common shares in 2012 and 156,816 common shares in 2011)							63		733			796
Conversion of non-voting common stock to voting common stock (2,128,588 shares in 2013, 597,415 shares in 2012 and Series F and Series G Preferred Stock (20,618,156 voting and 15,914,209 non-voting common shares) in 2011)						(2,129)	2,129
Warrant exercise (1,551,126 shares)							1,551		17,838			19,389
Amortization of stock option and restricted stock									3,045			3,045
Vesting of restricted stock awards (55,328 common shares issued, 115,664 common shares deferred in 2013, 64,839 common shares issued, 36,673 common shares deferred in 2012 and 12,239 common shares issued, 6,382 common shares deferred in 2011)							55	1,693	(1,929)			(181)
Deferred compensation plan, net								177				177
Shares issued from deferred compensation plan (21,455 common shares in 2013, 4,611 common shares in 2012 and 6,266 common shares in 2011)							21	(1,059)	1,038
Preferred stock dividends:
Series A										(12)		(12)
Series B, including accretion		1,443								(10,401)		(8,958)
Series D										(1,665)		(1,665)
Ending balance at Dec. 31, 2013		$ 105,000	$ 16,613			$ 13,188	$ 46,243	$ 3,930	$ 1,078,676	$ (448,091)	$ (19,844)	$ 795,715

Consolidated Statement of Changes in Shareholders' Equity (Parentheticals) - shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Preferred for common stock equity exchange related to tax preservation plan shares			1,551,126
Number of voting common shares in Conversion of Series F and Series G Preferred Stock			20,618,156
Number of non-voting common shares in Conversion of Series F and Series G Preferred Stock			15,914,209
Common stock issued to dividend reinvestment plan and employee benefit plans	62,978	109,905	156,816
Common and preferred stock, shares issued			3,467,699
Conversion of stocks, shares	2,128,588	597,415
Warrant exercise, shares	1,551,126
Vesting of restricted stock, shares issued	55,328	64,839	12,239
Vesting of restricted stock, shares deferred	115,664	36,673	6,382
Shares issued from deferred compensation plan	21,455	4,611	6,266
Series A Preferred Stock
Retirement of preferred stock, shares	21,700
Series B Preferred Stock
Retirement of preferred stock, shares	75,000

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities:
Net income (loss)	$ 273,140	$ 33,856	$ (226,746)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and accretion	26,388	32,562	21,084
Provision for credit losses	65,500	62,500	251,000
Stock based compensation	3,045	1,976	2,144
Deferred income tax benefit	(241,655)
Securities gains, net	(186)	(7,078)	(842)
Losses on prepayment of borrowings		6,681	791
Losses and write downs on sales of other real estate owned	4,706	8,875	68,406
Change in assets and liabilities:
(Increase) decrease in other assets and accrued interest receivable	(293)	43,738	27,188
Increase (decrease) in accrued expenses and other liabilities	42,505	4,908	(3,171)
Decrease (increase) in mortgage loans held for sale	18,502	(4,940)	12,027
Net cash provided by operating activities	191,652	183,078	151,881
Investment securities held-to-maturity:
Proceeds from maturities and calls	63,985	82,801	76,764
Purchases	(8,481)		(144,506)
Investment securities available-for-sale:
Proceeds from sales	39,731	469,167	128,217
Proceeds from maturities and calls	477,060	629,896	493,276
Purchases	(818,256)	(1,166,653)	(1,184,013)
Net (increase) decrease in loans	(358,858)	(159,814)	53,104
Proceeds from loan sales	91,913		99,298
Proceeds collected from FDIC under loss sharing agreements	5,882	14,292	33,572
Purchases of premises and equipment	(8,143)	(4,117)	(7,210)
Proceeds from sales of premises and equipment	3,946	1,059	737
Proceeds from sale of other real estate owned	28,430	31,356	86,789
Net cash (used in) investing activities	(482,791)	(102,013)	(363,972)
Financing activities:
Net increase (decrease) in deposits	249,365	(145,843)	(371,189)
Net increase (decrease) in short-term borrowings	667	(54,483)	1,510
Proceeds from Federal Home Loan Bank advances	770,000	1,789,000
Repayment of Federal Home Loan Bank advances	(690,000)	(1,791,701)	(15,291)
Repayment of long-term debt	(35,000)	(30,500)	(30,000)
Proceeds from issuance of long-term debt	40,000	35,000
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans	796	894	1,453
Proceeds from issuance of common and preferred stock, net of offering costs			361,560
Proceeds from warrant exercise	19,389
Retirement of preferred stock	(75,217)
Proceeds from penalty on incomplete private equity transaction			3,250
Cash dividends on Series A preferred stock	(15)	(12)	(13)
Cash dividends on Series B preferred stock	(9,440)	(9,000)	(9,020)
Cash dividends on Series D preferred stock	(1,657)	(1,687)	(1,210)
Net cash provided by (used in) financing activities	268,888	(208,332)	(58,950)
Net change in cash and cash equivalents	(22,251)	(127,267)	(271,041)
Cash and cash equivalents at beginning of year	251,149	378,416	649,457
Cash and cash equivalents at end of year	228,898	251,149	378,416
Cash paid during the period for:
Interest	26,139	42,107	68,068
Income taxes paid (refunds received)	$ 2,362	$ (26,164)	$ 138

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(1)	Summary of Significant Accounting Policies

The accounting principles followed by United Community Banks, Inc. (“United”) and its subsidiaries and the methods of applying these principles conform with accounting principles generally accepted in the United States of America (“GAAP”) and with general practices within the banking industry. The following is a description of the more significant of those policies.

Organization and Basis of Presentation

At December 31, 2013, United was a bank holding company subject to the regulation of the Board of Governors of the Federal Reserve System (the “Federal Reserve”) whose principal business was conducted by its wholly-owned commercial bank subsidiary, United Community Bank (the “Bank”). United is subject to regulation under the Bank Holding Company Act of 1956. The consolidated financial statements include the accounts of United, the Bank and other wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

The Bank is a Georgia state chartered commercial bank that serves markets throughout north Georgia, coastal Georgia, the Atlanta, Georgia MSA, the Gainesville, Georgia MSA, western North Carolina, the Greenville, South Carolina MSA and east and central Tennessee and provides a full range of banking services. The Bank is insured and subject to the regulation of the Federal Deposit Insurance Corporation (“FDIC”) and is also subject to the regulation of the Georgia Department of Banking and Finance.

Use of Estimates

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the balance sheet and revenue and expenses for the years then ended. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change are the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, the valuation of goodwill and separately identifiable intangible assets associated with mergers and acquisitions and the valuation of deferred tax assets.

Operating Segments

Operating segments are components of a business about which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. Public companies are required to report certain financial information about operating segments in interim and annual financial statements. Although United’s operations are divided among geographic regions and local community banks within those regions, those regions and banks have similar economic characteristics and are therefore aggregated into one operating segment for purposes of segment reporting. Therefore, because United has only one operating and reportable segment, segment information is not provided separately from the consolidated financial statements.

Short-term Investments

Short-term investments include overnight and term federal funds sold, commercial paper, reverse repurchase agreements and other temporary investments with maturities of less than 90 days. United uses a variety of short-term investment vehicles to temporarily invest funds.

Cash and Cash Equivalents

Cash equivalents include amounts due from banks, interest-bearing deposits in banks, federal funds sold, commercial paper, reverse repurchase agreements and short-term investments and are carried at cost. Federal funds are generally sold for one-day periods, interest-bearing deposits in banks are available on demand and commercial paper investments and reverse repurchase agreements mature within a period of less than 90 days.

Investment Securities

United classifies its securities in one of three categories: trading, held-to-maturity or available-for-sale. United does not hold any trading securities that are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities for which United has the ability and intent to hold until maturity. All other securities are classified as available-for-sale.

Held-to-maturity securities are recorded at cost, adjusted for the amortization or accretion of premiums or discounts. Available-for-sale securities are recorded at fair value. Unrealized holding gains and losses, net of the related tax effect, on available-for-sale securities are excluded from net income and are reported in other comprehensive income as a separate component of shareholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Unrealized holding gains or losses associated with transfers of securities from available-for-sale to held-to-maturity are included in the balance of accumulated other comprehensive income in the consolidated balance sheet. These unrealized holding gains or losses are amortized into income over the remaining life of the security as an adjustment to the yield in a manner consistent with the amortization or accretion of the original purchase premium or discount on the associated security.

Management evaluates investment securities for other than temporary impairment on a quarterly basis. A decline in the fair value of available-for-sale and held-to-maturity securities below cost that is deemed other than temporary is charged to earnings for a decline in value deemed to be credit related. The decline in value attributed to non credit related factors is recognized in other comprehensive income and a new cost basis for the security is established. Premiums and discounts are amortized or accreted over the life of the related security as an adjustment to the yield. Realized gains and losses for securities classified as available-for-sale and held-to-maturity are included in net income and derived using the specific identification method for determining the cost of the securities sold.

Federal Home Loan Bank (“FHLB”) stock is included in other assets at its original cost basis, as cost approximates fair value as there is no ready market for such investments.

Mortgage Loans Held for Sale

Mortgage loans held for sale are carried at the lower of aggregate cost or market value. The amount by which cost exceeds market value is accounted for as a valuation allowance. Changes in the valuation allowance are included in the determination of net income for the period in which the change occurs. No market valuation allowances were required at December 31, 2013 or 2012 since those loans have market values that approximated the recorded cost basis.

Loans

With the exception of purchased loans that are recorded at fair value on the date of acquisition, loans are stated at principal amount outstanding, net of any unearned revenue and net of any deferred loan fees and costs. Interest on loans is primarily calculated by using the simple interest method on daily balances of the principal amount outstanding.

The accrual of interest is discontinued when a loan becomes 90 days past due and is not both well collateralized and in the process of collection, or when management believes, after considering economic and business conditions and collection efforts, that the principal or interest will not be collectible in the normal course of business. Past due status is based on contractual terms of the loan. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is charged against interest revenue on loans. Interest payments are applied to reduce the principal balance on nonaccrual loans. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, there is a sustained period of repayment performance and future payments are reasonably assured. Nonaccrual loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans.

A loan is considered impaired when, based on current events and circumstances, it is probable that all amounts due, according to the contractual terms of the loan, will not be collected. Individually impaired loans are measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, at the loan’s observable market price, or the fair value of the collateral if the loan is collateral dependent. Interest revenue on impaired loans is discontinued when the loans meet the criteria for nonaccrual status described above. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not considered impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed.

Concentration of Credit Risk: Most of United’s business activity is with customers located within the markets where it has banking operations. Therefore, United’s exposure to credit risk is significantly affected by changes in the economy within its markets. More than 80% of United’s loan portfolio is secured by real estate and is therefore susceptible to changes in real estate valuations.

Certain Purchased Loans: United from time to time purchases loans, primarily through business combination transactions. Some of those purchased loans show evidence of credit deterioration since origination. Purchased loans are recorded at their estimated fair value such that there is no carryover of the seller’s allowance for loan losses. After acquisition, further losses are recognized by an increase in the allowance for loan losses.

Such purchased loans are accounted for individually or aggregated into pools of loans based on common risk characteristics such as the type of loan. United estimates the amount and timing of expected cash flows for each purchased loan or pool and the expected cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan or pool (accretable yield). The excess of the loan’s or pool’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference).

Over the life of the loan or pool, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, a loss is recorded. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest revenue.

Allowance for Credit Losses

The allowance for credit losses includes the allowance for loan losses (contra asset account) and the allowance for unfunded commitments (liability account included in other liabilities). Increases to the allowance for loan losses and allowance for unfunded commitments are established through a provision for credit losses charged to income. Loans are charged against the allowance for loan losses when available information confirms that the collectability of the principal is unlikely. The allowance for loan losses represents an amount, which, in management’s judgment, is adequate to absorb probable losses on existing loans as of the date of the balance sheet. The allowance for unfunded commitments represents expected losses on unfunded commitments and is reported in the consolidated balance sheet in other liabilities.

The allowance for loan losses is composed of general reserves and specific reserves. General reserves are determined by applying loss percentages to the individual loan categories that are based on actual historical loss experience. United uses an eight-quarter weighted average historical loss rate for each major loan category, weighted toward the most recent quarters’ losses. Additionally, the general economic and business conditions affecting key lending areas, credit quality trends, collateral values, loan volumes and concentrations, seasoning of the loan portfolio, the findings of internal and external credit reviews and results from external bank regulatory examinations are considered in this evaluation. The need for specific reserves is evaluated on nonaccrual loan relationships greater than $500,000, accruing relationships rated substandard that are greater than $2 million and all Troubled Debt Restructurings (“TDRs”) including certain primary home loans in process of restructure. The specific reserves are determined on a loan-by-loan basis based on management’s evaluation of United’s exposure for each credit, given the current payment status of the loan and the value of any underlying collateral. Loans for which specific reserves are provided are excluded from the calculation of general reserves.

The allocation of the allowance for loan losses is based on historical data, subjective judgment and estimates and, therefore, is not necessarily indicative of the specific amounts or loan categories in which charge-offs may ultimately occur. Due to the imprecise nature of the loan loss estimation process and the effects of changing conditions, these risk attributes may not be adequately captured in the data related to the formula-based loan loss components used to determine allocations in United’s analysis of the adequacy of the allowance for loan losses. Consequently, management believes that the unallocated allowance is appropriate to reflect probable incurred but unconfirmed losses in the loan portfolio not otherwise captured by the formula-based loan loss components.

For purposes of determining general reserves, United segments the loan portfolio into broad categories with similar risk elements. Those categories and their specific risks are described below.

Commercial (secured by real estate) – Loans in this category are susceptible to declines in general economic conditions, occupancy rates and declines in real estate values. Business failure, lack of a suitable alternative use for the property and decline in general economic conditions are also risks common to this segment of the loan portfolio.

Commercial & industrial – Risks to this loan category include industry concentrations and the inability to monitor the condition of the collateral which often consists of inventory, accounts receivable and other non real estate assets. Equipment and inventory obsolescence can also pose a risk. Declines in general economic conditions and other events can cause cash flows to fall to levels insufficient to service debt.

Commercial construction – Risks common to commercial construction loans are cost overruns, changes in market demand for property, inadequate long-term financing arrangements and declines in real estate values.

Residential mortgage – Residential mortgage loans are susceptible to weakening general economic conditions and increases in unemployment rates. Declining real estate values can reduce or eliminate the borrower’s home equity which can be particularly troubling for home equity lines.Residential construction – Residential construction loans are susceptible to the same risks as commercial construction loans. Changes in market demand for property leads to longer marketing times resulting in higher carrying costs, declining values, and higher interest rates.

Consumer installment – Risks common to consumer installment loans include regulatory risks, unemployment and changes in local economic conditions as well as the inability to monitor collateral consisting of personal property.

Management outsources a significant portion of its loan review to ensure objectivity in the loan review process and to challenge and corroborate the loan grading system. The loan review function provides additional analysis used in determining the adequacy of the allowance for loan losses. To supplement the outsourced loan review, management also has an internal loan review department that is independent of the lending function.

Management believes the allowance for loan losses is appropriate at December 31, 2013. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions. In addition, various regulatory agencies, as an integral part of their examination process, periodically review United’s allowance for loan losses.

Premises and Equipment

Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the related assets. Costs incurred for maintenance and repairs are expensed as incurred. The range of estimated useful lives for buildings and improvements is 15 to 40 years, for land improvements, 10 to 35 years, and for furniture and equipment, 3 to 10 years.

Intangible Assets

In connection with business combinations involving banks and branch locations, United generally records core deposit intangibles representing the value of the acquired core deposit base. Core deposit intangibles are amortized over the estimated useful life of the deposit base, generally on a straight-line or accelerated basis not exceeding 10 years. The remaining useful lives of core deposit intangibles are evaluated periodically to determine whether events and circumstances warrant a revision to the remaining period of amortization.

Foreclosed Properties

Foreclosed property is initially recorded at fair value, less cost to sell. If the fair value, less cost to sell at the time of foreclosure is less than the loan balance, the deficiency is recorded as a loan charge-off against the allowance for loan losses. If the fair value, less cost to sell, of the foreclosed property decreases during the holding period, a valuation allowance is established with a charge to operating expenses. When the foreclosed property is sold, a gain or loss is recognized on the sale for the difference between the sales proceeds and the carrying amount of the property. Financed sales of foreclosed property are accounted for in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification Topic 360, Subtopic 20, Real Estate Sales (“ASC 360-20”).

Transfers of Financial Assets

Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from United, the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets and United does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.

FHLB Stock

The Bank is a member of the FHLB. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on the ultimate recovery of par value. Both cash and stock dividends are reported as income. United’s FHLB stock is included in the balance of “other assets” in the consolidated balance sheet.

Bank Owned Life Insurance

United has purchased life insurance policies on certain key executives and members of management. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other changes or other amounts due that are probable at settlement.

Loan Commitments and Related Financial Instruments

Financial instruments include off-balance sheet credit instruments such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The face amount for these items represents the exposure to loss before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.

Short-term Borrowings

United uses a number of short-term funding sources to meet its funding needs. Short-term borrowings generally consist of federal funds purchased, repurchase agreements and other short-term borrowings.

Income Taxes

Deferred tax assets and liabilities are recorded for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax benefits are recognized to the extent that realization of such benefits is more likely than not. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income taxes during the period that includes the enactment date.

In the event the future tax consequences of differences between the financial reporting bases and the tax bases of United’s assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable earnings and prudent and feasible tax planning strategies. Management weighs both the positive and negative evidence, giving more weight to evidence that can be objectively verified.

The income tax benefit or expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities.

A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 percent likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded.

United recognizes interest and / or penalties related to income tax matters in income tax expense.

Mortgage Banking Derivatives

Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest rate on the loan is locked. United enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into in order to hedge the change in interest rates resulting from its commitments to fund the loans. United’s forward commitments for the future delivery of mortgage loans are based on United’s “best efforts” and therefore United is not penalized if a loan is not delivered to the investor if the loan did not get originated. Changes in the fair values of these derivatives generally offset each other and are included in “mortgage loan and other related fees” in the consolidated statement of operations.

Derivative Instruments and Hedging Activities

United’s interest rate risk management strategy incorporates the use of derivative instruments to minimize fluctuations in net income that are caused by interest rate volatility. United’s goal is to manage interest rate sensitivity by modifying the repricing or maturity characteristics of certain balance sheet assets and liabilities so that the net interest margin is not, on a material basis, adversely affected by movements in interest rates. United views this strategy as a prudent management of interest rate risk, such that net income is not exposed to undue risk presented by changes in interest rates.

In carrying out this part of its interest rate risk management strategy, United uses interest rate derivative contracts. The primary type of derivative contract used by United to manage interest rate risk is interest rate swaps. Interest rate swaps generally involve the exchange of fixed- and variable-rate interest payments between two parties, based on a common notional principal amount and maturity date.

United classifies its derivative financial instruments as either (1) a hedge of an exposure to changes in the fair value of a recorded asset or liability (“fair value hedge”), (2) a hedge of an exposure to changes in the cash flows of a recognized asset, liability or forecasted transaction (“cash flow hedge”), or (3) derivatives not designated as hedges. Changes in the fair value of derivatives not designated as hedges are recognized in current period earnings. United has master netting agreements with the derivatives dealers with which it does business, but reflects gross assets and liabilities on the consolidated balance sheet.

United uses the long-haul method to assess hedge effectiveness. United documents, both at inception and over the life of the hedge, at least quarterly, its analysis of actual and expected hedge effectiveness. This analysis includes techniques such as regression analysis and hypothetical derivatives to demonstrate that the hedge has been, and is expected to be, highly effective in offsetting corresponding changes in the fair value or cash flows of the hedged item. For a qualifying fair value hedge, changes in the value of derivatives that have been highly effective as hedges are recognized in current period earnings along with the corresponding changes in the fair value of the designated hedged item attributable to the risk being hedged. For a qualifying cash flow hedge, the portion of changes in the fair value of the derivatives that have been highly effective are recognized in other comprehensive income until the related cash flows from the hedged item are recognized in earnings.

For fair value hedges and cash flow hedges, ineffectiveness is recognized in the same income statement line as interest accruals on the hedged item to the extent that changes in the value of the derivative instruments do not perfectly offset changes in the value of the hedged items. If the hedge ceases to be highly effective, United discontinues hedge accounting and recognizes the changes in fair value in current period earnings. If a derivative that qualifies as a fair value or cash flow hedge is terminated or the designation removed, the realized or then unrealized gain or loss is recognized into income over the life of the hedged item (fair value hedge). Immediate recognition in earnings is required upon sale or extinguishment of the hedged item (fair value hedge) or if it is probable that the hedged cash flows will not occur (cash flow hedge).

By using derivative instruments, United is exposed to credit and market risk. If the counterparty fails to perform, credit risk is equal to the fair value gain in a derivative. When the fair value of a derivative contract is positive, this situation generally indicates that the counterparty is obligated to pay United, and, therefore, creates a repayment risk for United. When the fair value of a derivative contract is negative, United is obligated to pay the counterparty and, therefore, has no repayment risk. United minimizes the credit risk in derivative instruments by entering into transactions with high-quality counterparties that are reviewed periodically by United. From time to time, United may require the counterparties to pledge securities as collateral to cover the net exposure.

United’s derivative activities are monitored by its Asset/Liability Management Committee (“ALCO”) as part of that committee’s oversight of United’s asset/liability and treasury functions. ALCO is responsible for implementing various hedging strategies that are developed through its analysis of data from financial simulation models and other internal and industry sources. The resulting hedging strategies are then incorporated into the overall interest-rate risk management process.

United recognizes the fair value of derivatives as assets or liabilities in the financial statements. The accounting for the changes in the fair value of a derivative depends on the intended use of the derivative instrument at inception. The change in fair value of instruments used as fair value hedges is accounted for in the net income of the period simultaneous with accounting for the fair value change of the item being hedged. The change in fair value of the effective portion of cash flow hedges is accounted for in other comprehensive income rather than net income. Changes in fair value of derivative instruments that are not designated as a hedge are accounted for in the net income of the period of the change.

Earnings Per Common Share

Basic earnings per common share is net income (loss) available to common shareholders divided by the weighted average number of shares of common stock outstanding during the period. All outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. Additionally, shares issuable to participants in United’s deferred compensation plan are considered to be participating securities for purposes of calculating basic earnings per share. Diluted earnings per common share includes the dilutive effect of additional potential shares of common stock issuable under stock options, warrants and securities convertible into common stock.

Loss Contingencies

Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are such matters that will have a material effect on the financial statements.

Restrictions on Cash

A portion of the cash on hand and on deposit with the Federal Reserve Bank of Atlanta was required to meet regulatory reserve requirements.

Dividend Restrictions

Banking regulations require maintaining certain capital levels and may limit dividends paid by the Bank to United or by United to shareholders. Due to its accumulated deficit, the Bank is currently required to obtain approval of the Georgia Department of Banking and Finance before declaring any dividends to United.

Fair Value of Financial Instruments

Fair values of financial instruments are estimated using relevant market information and other assumptions as more fully disclosed in Note 24. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.

Stock-Based Compensation

United uses the fair value method of recognizing expense for stock-based compensation based on the fair value of option and restricted stock awards at the date of grant.

Comprehensive Income

GAAP normally requires that recognized revenues, expenses, gains and losses be included in net income. In addition to net income, other components of comprehensive income include the after-tax effect of changes in unrealized gains and losses on available-for-sale securities and derivative financial instruments accounted for as cash flow hedges as well as net actuarial gains and losses, prior service costs and related amortization associated with United’s modified retirement plan. These items are reported as a separate component of shareholders’ equity. United presents comprehensive income in a separate statement of comprehensive income.

Reclassifications and Reverse Stock Split

Certain 2011and 2012 amounts have been reclassified to conform to the 2013 presentation. During the fourth quarter of 2013, United reclassified hedge ineffectiveness gains and losses from other fee revenue to net interest revenue. The impact of the reclassification has been reflected in all periods and was not material to any period. On June 17, 2011, United completed a 1-for-5 reverse stock split, whereby each 5 shares of United’s common stock was reclassified into one share of common stock, and each 5 shares of United’s non-voting common stock was reclassified into one share of non-voting common stock. All share and per share amounts for all periods presented have been adjusted to reflect the reverse split and the hedge ineffectiveness reclassification as though they had occurred prior to the earliest period presented.

Accounting Standards Updates

12 Months Ended

Dec. 31, 2013

Accounting Standards Updates [Abstract]

Accounting Standards Updates

(2)	Accounting Standards Updates

In January 2013, the FASB issued Accounting Standards Update (“ASU”) No. 2013-01, Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. This ASU limits the scope of the new balance sheet offsetting disclosures to derivatives, repurchase agreements, and securities lending transactions to the extent that they are (1) offset in the financial statements or (2) subject to an enforceable master netting agreement. The disclosure requirements were effective for annual reporting periods beginning on or after January 1, 2013 and interim periods within those annual periods. This guidance did not have a material impact on United’s financial position or results of operations, and resulted in additional disclosures.

In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. The amendments in this update require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component and by the respective line items of net income. The standard was effective for fiscal years, and interim periods within those years, beginning after December 15, 2012. This guidance did not have a material impact on United’s financial position or results of operations, and resulted in additional disclosures.

In July 2013, the FASB issued ASU No. 2013-10, Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes. The amendments in this update permit the Fed Funds Effective Swap Rate (OIS) to be used as a benchmark interest rate for hedge accounting in addition to UST and LIBOR. The amendments also remove the restriction on using different benchmark rates for similar hedges. The standard is effective prospectively for qualifying new or re-designated hedging relationships entered into on or after July 17, 2013. This guidance did not have a material impact on United’s financial position, results of operations or disclosures.

In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward exists. This ASU provides explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Since United has both unrecognized tax benefits and net operating loss and tax credit carryforwards, this ASU could have an impact on United’s financial position, results of operations or disclosures; however, United does not expect the impact to be material to United’s financial position, results of operations or disclosures.

In January 2014, the FASB issued ASU No. 2014-1, Accounting for Investments in Qualified Affordable Housing Projects. This ASU is expected to enable more entities to qualify for the proportional amortization method to account for affordable housing project investments than the number of entities that currently qualify for the effective yield method. The guidance is effective for annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. United has investments in affordable housing projects and is currently evaluating the impact to its disclosures. It is not expected to have a material impact in United’s financial position or results of operations.

In January 2014, the FASB issued ASU No. 2014-04, Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure. This ASU clarifies when an in substance repossession or foreclosure has occurred and when a creditor should derecognize the associated loan receivable and recognize the real estate property. The amendments in this update are effective for annual periods, and interim periods within those years, beginning after December 15, 2014. United does not expect the impact of this guidance to be material to United’s financial position, results of operations or disclosures.

Mergers and Acquisitions

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Mergers and Acquisitions

(3)	Mergers and Acquisitions

On June 19, 2009, the Bank purchased substantially all the assets and assumed substantially all the liabilities of Southern Community Bank (“SCB”) from the FDIC, as Receiver of SCB. UCB and the FDIC entered into loss sharing agreements regarding future losses incurred on loans and foreclosed loan collateral existing at June 19, 2009. Under the terms of the loss sharing agreements, the FDIC will absorb 80 percent of losses and share 80 percent of loss recoveries on the first $109 million of losses and, absorb 95 percent of losses and share in 95 percent of loss recoveries on losses exceeding $109 million. The term for loss sharing on 1-4 Family loans is ten years, while the term for loss sharing on all other loans is five years.

Under the loss sharing agreements, the portion of the losses expected to be indemnified by the FDIC is considered an indemnification asset in accordance with ASC 805, Business Combinations. The indemnification asset, referred to as “estimated loss reimbursement from the FDIC” is included in the balance of “assets covered by loss sharing agreements with the FDIC” on the consolidated balance sheet.

Loans, foreclosed property and the estimated FDIC reimbursement resulting from the loss share agreements with the FDIC are reported as “assets covered by loss sharing agreements with the FDIC” in the consolidated balance sheet.

The table below shows the components of covered assets at December 31, 2013 and 2012 (in thousands):


	Purchased Impaired Loans		Other Purchased Loans		Other		Total
December 31, 2013
Commercial (secured by real estate)	$	—	$	12,342	$	—	$	12,342
Commercial & industrial		—		600		—		600
Construction and land development		—		2,731		—		2,731
Residential mortgage		—		4,633		—		4,633
Consumer installment		—		24		—		24
Total covered loans		—		20,330		—		20,330
Covered foreclosed property		—		—		1,211		1,211
Estimated loss reimbursement from the FDIC		—		—		1,341		1,341
Total covered assets	$	—	$	20,330	$	2,552	$	22,882

December 31, 2012
Commercial (secured by real estate)	$	—	$	22,823	$	—	$	22,823
Commercial & industrial		—		959		—		959
Construction and land development		405		3,712		—		4,117
Residential mortgage		116		5,302		—		5,418
Consumer installment		—		99		—		99
Total covered loans		521		32,895		—		33,416
Covered foreclosed property		—		—		7,278		7,278
Estimated loss reimbursement from the FDIC		—		—		6,773		6,773
Total covered assets	$	521	$	32,895	$	14,051	$	47,467

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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+ Details

Cash Flows

12 Months Ended

Dec. 31, 2013

Cash Flow [Abstract]

Cash Flows

(4)	Cash Flows

During 2013, 2012 and 2011, non-accrual loans having a value of $22.5 million, $34.0 million and $65.7 million, respectively, were transferred to foreclosed property. Also, during 2013, 2012 and 2011, United financed the sale of foreclosed properties with loans totaling $3.49 million, $9.40 million and $21.1 million, respectively.

United accounts for securities transactions on the trade date. At December 31, 2013, United had sold $4.60 million in securities and purchased $29.6 million in securities that had not settled. At December 31, 2012, United had $5.76 million in securities sales that had not settled.

Balance Sheet Offsetting

12 Months Ended

Dec. 31, 2013

Offsetting [Abstract]

Balance Sheet Offsetting

(5)	Balance Sheet Offsetting

United enters into reverse repurchase agreements in order to invest short-term funds. In addition, United enters into repurchase agreements and reverse repurchase agreements and offsetting securities lending transactions with the same counterparty in transactions commonly referred to as collateral swaps that are subject to master netting agreements under which the balances are netted in the balance sheet in accordance with ASC 210-20, Offsetting.

The following table presents a summary of amounts outstanding under reverse repurchase agreements, securities lending transactions and derivative financial instruments including those entered into in connection with the same counterparty under master netting agreements as of December 31, 2013 and 2012 (in thousands).

	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet					Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount
December 31, 2013

Repurchase agreements / reverse repurchase agreements	$	385,000		$	(350,000	)	$	35,000	$	—		$	(38,982	)	$	(3,982	)
Derivatives		23,833			—			23,833		(4,378	)		(2,912	)		16,543
Total	$	408,833		$	(350,000	)	$	58,833	$	(4,378	)	$	(41,894	)	$	12,561
Weighted average interest rate of reverse repurchase agreements		1.09	%

	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Financial Instruments			Collateral Pledged			Net Amount
Repurchase agreements / reverse repurchase agreements	$	350,000		$	(350,000	)	$	—	$	—		$	—		$	—
Derivatives		46,232						46,232		(4,378	)		(38,145	)		3,709
Total	$	396,232		$	(350,000	)	$	46,232	$	(4,378	)	$	(38,145	)	$	3,709
Weighted average interest rate of repurchase agreements		.27	%

	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet			Net Asset Balance		Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received		Net Amount
December 31, 2012

Repurchase agreements / reverse repurchase agreements	$	325,000		$	(265,000	)	$	60,000	$	—			(64,443)	$	(4,443)
Securities lending transactions		50,000			(50,000	)		—		—			—		—
Derivatives		658			—			658		(23	)		—		635
Total	$	375,658		$	(315,000	)	$	60,658	$	(23	)	$	(64,443)	$	(3,808)
Weighted average interest rate of reverse repurchase agreements		1.18	%

	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Financial Instruments			Collateral Pledged			Net Amount
Repurchase agreements / reverse repurchase agreements	$	265,000		$	(265,000	)	$	—	$	—		$	—		$	—
Securities lending transactions		50,000			(50,000	)		—		—			—			—
Derivatives		12,543			—			12,543		(23	)		(11,493	)		1,027
Total	$	327,543		$	(315,000	)	$	12,543	$	(23	)	$	(11,493	)	$	1,027
Weighted average interest rate of repurchase agreements		.43	%

Investment Securities

12 Months Ended

Dec. 31, 2013

Investment Securities [Abstract]

Investment Securities

(6)	Investment Securities

In the fourth quarter of 2013, securities available-for-sale with a fair value of $301 million were transferred to held-to-maturity. The securities were transferred at their fair value on the date of transfer. The unrealized loss of $8.31 million on the transferred securities is being amortized into interest revenue as an adjustment to the yield on those securities over the remaining life of the transferred securities.

At both December 31, 2013 and 2012, securities with a carrying value of $1.53 billion and $1.40 billion, respectively, were pledged to secure public deposits, derivatives and other secured borrowings. Substantial borrowing capacity remains available under borrowing arrangements with the FHLB with currently pledged securities.

The cost basis, unrealized gains and losses, and fair value of securities held-to-maturity at December 31, 2013 and 2012 are listed below (in thousands):


			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
As of December 31, 2013
State and political subdivisions	$	51,733	$	2,718	$	42	$	54,409
Mortgage-backed securities (1)		428,009		6,690		3,523		431,176

Total	$	479,742	$	9,408	$	3,565	$	485,585
As of December 31, 2012
State and political subdivisions	$	51,780	$	5,486	$	—	$	57,266
Mortgage-backed securities (1)		192,404		11,461		—		203,865
Total	$	244,184	$	16,947	$	—	$	261,131

(1) All are residential type mortgage-backed securities

The cost basis, unrealized gains and losses, and fair value of securities available-for-sale at December 31, 2013 and 2012 are listed below (in thousands):

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
As of December 31, 2013
State and political subdivisions	$	22,558	$	823	$	139	$	23,242
Mortgage-backed securities (1)		1,145,800		13,296		13,749		1,145,347
Corporate bonds		255,316		1,304		6,324		250,296
Asset-backed securities		409,086		2,535		988		410,633
Other		2,699		—		—		2,699
Total	$	1,835,459	$	17,958	$	21,200	$	1,832,217
As of December 31, 2012
State and political subdivisions	$	27,717	$	1,354	$	19	$	29,052
Mortgage-backed securities (1)		1,408,042		22,552		2,092		1,428,502
Corporate bonds		169,783		1,052		7,173		163,662
Asset-backed securities		209,411		1,894		749		210,556
Other		2,821		—		—		2,821
Total	$	1,817,774	$	26,852	$	10,033	$	1,834,593

(1) All are residential type mortgage-backed securities

There were no held-to-maturity securities in an unrealized loss position as of December 31, 2012. The following summarizes securities held-to-maturity in an unrealized loss position as of December 31, 2013 (in thousands):


	Less than 12 Months				12 Months or More				Total
	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss
As of December 31, 2013
State and political subdivisions	$	1,595	$	42	$	—	$	—	$	1,595	$	42
Mortgage-backed securities		259,870		3,523		—		—		259,870		3,523
Total unrealized loss position	$	261,465	$	3,565	$	—	$	—	$	261,465	$	3,565

The following summarizes securities available-for-sale in an unrealized loss position as of December 31, 2013 and 2012 (in thousands):


	Less than 12 Months				12 Months or More				Total
	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss
As of December 31, 2013
State and political subdivisions	$	4,539	$	139	$	—	$	—	$	4,539	$	139
Mortgage-backed securities		334,996		6,480		175,865		7,269		510,861		13,749
Corporate bonds		137,318		4,494		54,130		1,830		191,448		6,324
Asset-backed securities		164,933		722		22,370		266		187,303		988
Total unrealized loss position	$	641,786	$	11,835	$	252,365	$	9,365	$	894,151	$	21,200
As of December 31, 2012
State and political subdivisions	$	3,674	$	17	$	10	$	2	$	3,684	$	19
Mortgage-backed securities		326,485		2,092		—		—		326,485		2,092
Corporate bonds		21,248		136		93,903		7,037		115,151		7,173
Asset-backed securities		82,188		749		—		—		82,188		749
Total unrealized loss position	$	433,595	$	2,994	$	93,913	$	7,039	$	527,508	$	10,033

At December 31, 2013, there were 142 available-for-sale securities and 38 held-to-maturity securities that were in an unrealized loss position. United does not intend to sell nor believes it will be required to sell securities in an unrealized loss position prior to the recovery of its amortized cost basis. Unrealized losses at December 31, 2013 were primarily attributable to changes in interest rates. Unrealized losses at December 31, 2012 are primarily related to changes in interest rates, however the unrealized losses in corporate bonds also reflect downgrades in the underlying securities ratings. The bonds remain above investment grade and United does not consider them to be impaired. Much of the 2012 unrealized loss on corporate bonds was recovered in 2013.

Management evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. Consideration is given to the length of time and the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer, among other factors. In analyzing an issuer’s financial condition, management considers whether the securities are issued by the federal government or its agencies, whether downgrades by bond rating agencies have occurred, and industry analyst’s reports. No impairment charges were recognized during 2013, 2012 or 2011.

Realized gains and losses are derived using the specific identification method for determining the cost of the securities sold.

The following summarizes securities sales activities for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	2013			2012			2011
Proceeds from sales	$	39,731		$	469,167		$	128,217
Gross gains on sales	$	264		$	7,364		$	1,173
Gross losses on sales		(78	)		(286	)		(331	)
Net gains on sales of securities	$	186		$	7,078		$	842
Income tax expense attributable to sales	$	72		$	2,753		$	328

At year-end 2013 and 2012, there were no holdings of securities of any one issuer, other than the U.S. Government and its agencies, in an amount greater than 10% of shareholders’ equity.

The amortized cost and fair value of available-for-sale and held-to-maturity securities at December 31, 2013, by contractual maturity, are presented in the following table (in thousands):


	Available-for-Sale				Held-to-Maturity
	Amortized Cost		Fair Value		Amortized Cost		Fair Value
State and political subdivisions:
Within 1 year	$	2,840	$	2,869	$	—	$	—
1 to 5 years		16,257		16,881		12,463		13,234
5 to 10 years		2,613		2,607		26,062		27,408
More than 10 years		848		885		13,208		13,767
		22,558		23,242		51,733		54,409
Corporate bonds:
1 to 5 years		38,305		38,520		—		—
5 to 10 years		206,237		201,504		—		—
More than 10 years		10,774		10,272		—		—
		255,316		250,296		—		—
Asset-backed securities:
1 to 5 years		89,770		89,438		—		—
5 to 10 years		269,337		271,418		—		—
More than 10 years		49,979		49,777		—		—
		409,086		410,633		—		—
Other:
More than 10 years		2,699		2,699		—		—
		2,699		2,699		—		—
Total securities other than mortgage-backed securities:
Within 1 year		2,840		2,869		—		—
1 to 5 years		144,332		144,839		12,463		13,234
5 to 10 years		478,187		475,529		26,062		27,408
More than 10 years		64,300		63,633		13,208		13,767
Mortgage-backed securities		1,145,800		1,145,347		428,009		431,176
	$	1,835,459	$	1,832,217	$	479,742	$	485,585

Expected maturities may differ from contractual maturities because issuers and borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

Loans and Allowance for Credit Losses

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Loans and Allowance for Credit Losses

(7)	Loans and Allowance for Credit Losses

Major classifications of loans at December 31, 2013 and 2012 are summarized as follows (in thousands):


	2013			2012
Commercial (secured by real estate)	$	1,756,710		$	1,813,365
Commercial & industrial		471,961			458,246
Commercial construction		148,903			154,769
Total commercial		2,377,574			2,426,380
Residential mortgage		1,315,964			1,214,203
Residential construction		328,579			381,677
Consumer installment		307,149			152,748
Total loans		4,329,266			4,175,008
Less allowance for loan losses		(76,762	)		(107,137	)
Loans, net	$	4,252,504		$	4,067,871

At December 31, 2013 and 2012, $977,000 and $942,000, respectively, in overdrawn deposit accounts were reclassified as commercial and industrial loans. No specific allowance for loan losses was deemed necessary for these accounts at December 31, 2013 and 2012.

Home equity lines of credit are included in the residential mortgage category and are primarily responsible for the growth in that loan class compared to prior periods. Indirect auto loans are included in the consumer installment category above and contributed to the significant growth in that class of loans.

During the second quarter of 2013, United executed a plan to accelerate the disposition of classified assets including performing classified loans, nonperforming loans and foreclosed properties. The purpose of the accelerated classified asset disposition plan was to resolve legacy credit problems remaining from the recent financial crisis and to accelerate the improvement of United’s credit measures toward pre-crisis levels. The classified asset sales included individual note and foreclosed property sales and a large bulk sale of classified assets to a single investor. The bulk sale included performing and nonperforming classified loans and foreclosed properties. The assets were divided into four separate pools that were bid for separately by potential buyers. A single purchaser was the high bidder for each of the four pools. The table below shows the allocation among impaired loans, loans that were not considered impaired and foreclosed properties, including United’s recorded investment in those assets, the sales proceeds and the resulting net charge-offs of assets sold in the bulk sale transaction (in thousands).


	Recorded Investment		Net Sales Proceeds		Net Charge-Off
Loans considered impaired	$	96,829	$	56,298	$	(40,531	)
Loans not considered impaired		25,687		15,227		(10,460	)
Foreclosed properties		8,398		5,933		(2,465	)
Total assets sold	$	130,914	$	77,458	$	(53,456	)

The loans considered impaired in the table above were assigned specific reserves of $6.86 million in the most recent analysis of the allowance for loan losses prior to the sale. Because the assets were sold at liquidation prices in a bulk transaction with no recourse, the sales price was generally lower than the appraised value of the foreclosed properties and loan collateral. Although the classified asset sales increased charge-offs during the second quarter of 2013, they accomplished management’s goal of moving classified asset levels toward the pre-crisis range.

The allowance for loan losses represents management’s estimate of probable incurred losses in the loan portfolio as of year-end. In 2013, United established an allowance for unfunded commitments separate from the allowance for loan losses due to significant growth in unfunded loan commitments. The allowance for unfunded commitments is included in other liabilities in the consolidated balance sheet. Combined, the allowance for loan losses and allowance for unfunded commitments are referred to as the allowance for credit losses.

The following table presents the balance and activity in the allowance for credit losses by portfolio segment for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance
Year Ended December 31, 2013
Commercial (secured by real estate)	$	27,847	$	(36,470	)	$	1,945	$	31,016		$	24,338
Commercial & industrial		5,537		(18,914	)		1,888		18,016			6,527
Commercial construction		8,389		(6,483	)		69		1,694			3,669
Residential mortgage		26,642		(12,277	)		715		5,894			20,974
Residential construction		26,662		(23,049	)		173		8,746			12,532
Consumer installment		2,747		(2,461	)		1,154		1,039			2,479
Unallocated		9,313		—			—		(3,070	)		6,243
Total allowance for loan losses		107,137		(99,654	)		5,944		63,335			76,762
Allowance for unfunded commitments		—		—			—		2,165			2,165
Total allowance for credit losses	$	107,137	$	(99,654	)	$	5,944	$	65,500		$	78,927


	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance
Year Ended December 31, 2012
Commercial (secured by real estate)	$	31,644	$	(23,062	)	$	692	$	18,573		$	27,847
Commercial & industrial		5,681		(2,424	)		1,104		1,176			5,537
Commercial construction		6,097		(5,411	)		111		7,592			8,389
Residential mortgage		29,076		(17,262	)		799		14,029			26,642
Residential construction		30,379		(24,260	)		1,272		19,271			26,662
Consumer installment		2,124		(2,214	)		824		2,013			2,747
Unallocated		9,467		—			—		(154	)		9,313
Total allowance for loan losses		114,468		(74,633	)		4,802		62,500			107,137
Allowance for unfunded commitments		—		—			—		—			—
Total allowance for credit losses	$	114,468	$	(74,633	)	$	4,802	$	62,500		$	107,137


	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance
Year Ended December 31, 2011
Commercial (secured by real estate)	$	31,191	$	(59,468	)	$	448	$	59,473		$	31,644
Commercial & industrial		7,580		(24,890	)		967		22,024			5,681
Commercial construction		6,780		(55,730	)		203		54,844			6,097
Residential mortgage		22,305		(53,707	)		738		59,740			29,076
Residential construction		92,571		(118,916	)		1,678		55,046			30,379
Consumer installment		3,030		(3,594	)		1,044		1,644			2,124
Unallocated		11,238		—			—		(1,771	)		9,467
Total allowance for loan losses		174,695		(316,305	)		5,078		251,000			114,468
Allowance for unfunded commitments		—		—			—		—			—
Total allowance for credit losses	$	174,695	$	(316,305	)	$	5,078	$	251,000		$	114,468

The following table presents the recorded investment in loans by portfolio segment and the balance of the allowance for loan losses assigned to each segment based on the method of evaluating the loans for impairment as of December 31, 2013 and December 31, 2012 (in thousands):


	Allowance for Loan Losses
	December 31, 2013						December 31, 2012
	Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Commercial (secured by real estate)	$	2,013	$	22,325	$	24,338	$	6,106	$	21,741	$	27,847
Commercial & industrial		66		6,461		6,527		490		5,047		5,537
Commercial construction		112		3,557		3,669		2,239		6,150		8,389
Residential mortgage		2,919		18,055		20,974		2,165		24,477		26,642
Residential construction		688		11,844		12,532		625		26,037		26,662
Consumer installment		224		2,255		2,479		19		2,728		2,747
Unallocated		—		6,243		6,243		—		9,313		9,313
Total allowance for loan losses		6,022		70,740		76,762		11,644		95,493		107,137
Allowance for unfunded commitments		—		2,165		2,165		—		—		—
Total allowance for credit losses	$	6,022	$	72,905	$	78,927	$	11,644	$	95,493	$	107,137


	Loans Outstanding
	December 31, 2013						December 31, 2012
	Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Commercial (secured by real estate)	$	60,208	$	1,696,502	$	1,756,710	$	104,409	$	1,708,956	$	1,813,365
Commercial & industrial		4,217		467,744		471,961		51,501		406,745		458,246
Commercial construction		13,715		135,188		148,903		40,168		114,601		154,769
Residential mortgage		20,672		1,295,292		1,315,964		22,247		1,191,956		1,214,203
Residential construction		14,808		313,771		328,579		34,055		347,622		381,677
Consumer installment		999		306,150		307,149		430		152,318		152,748
Unallocated		—		—		—		—		—		—
Total loans	$	114,619	$	4,214,647	$	4,329,266	$	252,810	$	3,922,198	$	4,175,008

United considers all loans that are on nonaccrual with a balance of $500,000 or greater and all TDRs to be impaired. In addition, United reviews all accruing substandard loans greater than $2 million to determine if the loan is impaired. A loan is considered impaired when, based on current events and circumstances, it is probable that all amounts due, according to the contractual terms of the loan, will not be collected. All TDRs are considered impaired regardless of accrual status. Impairment is measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, the loan’s observable market price, or the fair value of the collateral if the loan is collateral dependent. A specific reserve is established for impaired loans for the amount of calculated impairment. Interest payments received on impaired nonaccrual loans are applied as a reduction of the outstanding principal balance. For impaired loans not on nonaccrual status, interest is accrued according to the terms of the loan agreement. Loans are evaluated for impairment quarterly and specific reserves are established in the allowance for loan losses for any measured impairment.

Each quarter, United’s management prepares an analysis of the allowance for credit losses to determine the appropriate balance that measures and quantifies the amount of probable incurred loss in the loan portfolio. The allowance is comprised of specific reserves which are determined as described above, general reserves which are determined based on historical loss experience as adjusted for current trends and economic conditions and an unallocated portion. United uses eight quarters of historical loss experience weighted toward the most recent quarters to determine the loss factors to be used in the reserve calculation for loans evaluated in the aggregate. Eight quarters has been determined to be an appropriate time period as it is recent enough to be relevant to current conditions and covers a length of time sufficient to minimize distortions caused by nonrecurring and unusual activity that might otherwise influence a shorter time period. The weighted average is accomplished by multiplying each quarter’s annualized historical net charge-off rate by 1 through 8, with 8 representing the most recent quarter and 1 representing the oldest quarter. United uses annualized charge-off rates under the broad assumption that losses inherent in the loan portfolio will generally be resolved within twelve months. Problem loans that are not resolved within twelve months are generally larger loans that are more complex in nature requiring more time to either rehabilitate or work out of the bank. These credits are generally subject to impairment testing and are separately evaluated for specific reserves.

The weighted loss factor results for each quarter are added together and divided by 36 (the sum of 1,2,3,4,5,6,7 and 8) to arrive at the weighted average historical loss factor for each category of loans. United calculates loss factors for each major category of loans (commercial real estate, commercial & industrial, commercial construction, residential construction and consumer installment) except residential real estate loans which are further divided into home equity first lien, home equity junior lien and all other residential real estate loans and a loss factor is calculated for each category.

On junior lien home equity loans, United has limited ability to monitor the delinquency status of the first lien unless the first lien is also held by United. As a result, United applies the weighted average historical loss factor for this category and appropriately adjusts it to reflect the increased risk of loss from these credits.

Management carefully reviews the resulting loss factors for each category of the loan portfolio and evaluates whether qualitative adjustments are necessary to take into consideration recent credit trends such as increases or decreases in past due, nonaccrual, criticized and classified loans, acceleration or delays in timing of recognition of losses that may render the use of annualized charge-off rates to be inappropriate, and other macro environmental factors such as changes in unemployment rates, lease vacancy rates and trends in property values and absorption rates.

United’s management believes that its method of determining the balance of the allowance for credit losses provides a reasonable and reliable basis for measuring and reporting losses that are incurred in the loan portfolio as of the reporting date.

When a loan officer determines that a loan is uncollectible, he or she is responsible for recommending that the loan be charged off. Full or partial charge-offs may also be recommended by the Collections Department, the Special Assets Department and the Foreclosure/OREO Department. Nonaccrual real estate loans that are collateral dependent are generally charged down to 80% of the appraised value of the underlying collateral at the time they are placed on nonaccrual status.

A committee consisting of the Chief Risk Officer, Senior Risk Officer and the Senior Credit Officers meets monthly to review charge-offs that have occurred during the previous month.

Generally, closed-end retail loans (installment and residential mortgage loans) past due 90 cumulative days are charged off unless the loan is well secured and in process of collection (within the next 90 days). Open-end (revolving) retail loans which are past due 90 cumulative days from their contractual due date are generally charged off.

At December 31, 2013and 2012, loans with a carrying value of $1.77 billion and $1.90 billion were pledged as collateral to secure FHLB advances and other contingent funding sources.

In the ordinary course of business, the Bank grants loans to executive officers, and directors of the holding company and the Bank, including their immediate families and companies with which they are associated. Management believes that such loans are made on substantially the same terms, including interest rate and collateral, as those prevailing at the time for comparable transactions with other customers. The following is a summary of such loans outstanding and the activity in these loans for the year ended December 31, 2013 (in thousands):


Balances at December 31, 2012	$	6,610
New loans and advances		1,470
Repayments		(1,606	)
Adjustment for changes in executive officers and directors		(3,576	)
Balances at December 31, 2013	$	2,898

The average balances of impaired loans and income recognized on impaired loans while they were considered impaired is presented below for the last three years (in thousands):

	2013						2012						2011
	Average Balance		Interest Revenue Recognized During Impairment		Cash Basis Interest Revenue Received		Average Balance		Interest Revenue Recognized During Impairment		Cash Basis Interest Revenue Received		Average Balance		Interest Revenue Recognized During Impairment		Cash Basis Interest Revenue Received

Commercial (secured by real estate)	$	59,724	$	3,553	$	3,807	$	114,556	$	4,994	$	5,270	$	48,712	$	1,588	$	1,506
Commercial & industrial		4,609		401		865		45,233		1,051		2,523		24,329		153		704
Commercial construction		13,946		633		720		45,489		875		1,268		13,126		94		317
Total commercial		78,279		4,587		5,392		205,278		6,920		9,061		86,167		1,835		2,527
Residential mortgage		21,413		1,114		1,088		23,926		1,058		1,190		9,575		217		222
Residential construction		14,558		993		1,023		46,410		1,527		2,054		30,797		604		728
Consumer installment		383		21		21		564		26		27		101		6		6
Total	$	114,633	$	6,715	$	7,524	$	276,178	$	9,531	$	12,332	$	126,640	$	2,662	$	3,483

The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2013 and 2012 (in thousands):


	December 31, 2013						December 31, 2012
	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated

With no related allowance recorded:
Commercial (secured by real estate)	$	30,361	$	24,205	$	—	$	74,066	$	62,609	$	—
Commercial & industrial		2,252		2,252		—		74,572		49,572		—
Commercial construction		974		974		—		23,938		17,305		—
Total commercial		33,587		27,431		—		172,576		129,486		—
Residential mortgage		4,496		3,634		—		10,336		8,383		—
Residential construction		9,462		7,807		—		35,439		19,093		—
Consumer installment		—		—		—		—		—		—
Total with no related allowance recorded		47,545		38,872		—		218,351		156,962		—

With an allowance recorded:
Commercial (secured by real estate)		36,085		36,003		2,013		44,395		41,800		6,106
Commercial & industrial		2,248		1,965		66		2,170		1,929		490
Commercial construction		12,821		12,741		112		23,746		22,863		2,239
Total commercial		51,154		50,709		2,191		70,311		66,592		8,835
Residential mortgage		17,624		17,038		2,919		14,267		13,864		2,165
Residential construction		8,469		7,001		688		15,412		14,962		625
Consumer installment		999		999		224		441		430		19
Total with an allowance recorded		78,246		75,747		6,022		100,431		95,848		11,644
Total	$	125,791	$	114,619	$	6,022	$	318,782	$	252,810	$	11,644

There were no loans more than 90 days past due and still accruing interest at December 31, 2013 and 2012. Nonaccrual loans at December 31, 2013 and 2012 were $26.8 million and $110 million, respectively. Nonaccrual loans include both homogeneous loans that are collectively evaluated for impairment and individually evaluated impaired loans. United’s policy is to place loans on nonaccrual status, when, in the opinion of management, the principal and interest on a loan is not likely to be repaid in accordance with the loan terms or when the loan becomes 90 days past due and is not well secured and in the process of collection. When a loan is classified on nonaccrual status, interest previously accrued but not collected is reversed against current interest revenue. Principal and interest payments received on a nonaccrual loan are applied to reduce outstanding principal.

The following table presents the recorded investment (unpaid principal less amounts charged-off) in nonaccrual loans by loan class as of December 31, 2013 and 2012 (in thousands):

	2013		2012
Commercial (secured by real estate)	$	8,340	$	22,148
Commercial & industrial		427		31,817
Commercial construction		361		23,843
Total commercial		9,128		77,808
Residential mortgage		13,178		12,589
Residential construction		4,264		18,702
Consumer installment		249		795
Total	$	26,819	$	109,894

The following table presents the aging of the recorded investment in past due loans as of December 31, 2013 and 2012 by class of loans (in thousands):

	Loans Past Due								Loans Not
As of December 31, 2013	30 - 59 Days		60 - 89 Days		> 90 Days		Total		Past Due		Total

Commercial (secured by real estate)	$	5,724	$	2,797	$	2,547	$	11,068	$	1,745,642	$	1,756,710
Commercial & industrial		2,349		223		88		2,660		469,301		471,961
Commercial construction		94		190		235		519		148,384		148,903
Total commercial		8,167		3,210		2,870		14,247		2,363,327		2,377,574
Residential mortgage		11,067		3,262		5,081		19,410		1,296,554		1,315,964
Residential construction		1,335		588		1,375		3,298		325,281		328,579
Consumer installment		1,243		423		66		1,732		305,417		307,149
Total loans	$	21,812	$	7,483	$	9,392	$	38,687	$	4,290,579	$	4,329,266


As of December 31, 2012

Commercial (secured by real estate)	$	8,106	$	3,232	$	7,476	$	18,814	$	1,794,551	$	1,813,365
Commercial & industrial		1,565		429		867		2,861		455,385		458,246
Commercial construction		2,216		—		4,490		6,706		148,063		154,769
Total commercial		11,887		3,661		12,833		28,381		2,397,999		2,426,380
Residential mortgage		12,292		2,426		4,848		19,566		1,194,637		1,214,203
Residential construction		2,233		1,934		5,159		9,326		372,351		381,677
Consumer installment		1,320		245		289		1,854		150,894		152,748
Total loans	$	27,732	$	8,266	$	23,129	$	59,127	$	4,115,881	$	4,175,008

As of December 31, 2013 and 2012, United has allocated $5.64 million and $9.50 million, respectively, of specific reserves to customers whose loan terms have been modified in TDRs. United committed to lend additional amounts totaling up to $6,000 and $689,000 as of December 31, 2013 and 2012, respectively, to customers with outstanding loans that are classified as TDRs.

The modification of the terms of TDRs included one or a combination of the following: a reduction of the stated interest rate of the loan or an extension of the amortization period that would not otherwise be considered in the current market for new debt with similar risk characteristics; a permanent reduction of the principal amount; a restructuring of the borrower’s debt into an A/B note structure where the A note would fall within the borrower’s ability to pay and the remainder would be included in the B note, or a mandated bankruptcy restructuring.

Loans modified under the terms of a TDR during the twelve months ended December 31, 2013 and 2012 are presented in the table below. In addition, the following table presents loans modified under the terms of a TDR that became 90 days or more delinquent during the twelve months ended December 31, 2013 and 2012, that were initially restructured within one year prior to becoming delinquent (dollars in thousands):


			Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Troubled Debt Restructurings That Have Subsequently Defaulted Within the Previous Twelve Months
Troubled Debt Restructurings for the Year ended December 31, 2013	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Recorded Investment
Commercial (secured by real estate)		20	$	12,483	$	11,384		3	$	670
Commercial & industrial		14		1,464		1,208		1		35
Commercial construction		1		416		416		2		1,454
Total commercial		35		14,363		13,008		6		2,159
Residential mortgage		49		7,098		6,573		3		641
Residential construction		15		2,160		2,015		3		531
Consumer installment		11		80		80		5		29
Total loans		110	$	23,701	$	21,676		17	$	3,360

Year ended December 31, 2012

Commercial (secured by real estate)		54	$	34,450	$	32,928		7	$	3,287
Commercial & industrial		22		3,619		3,616		3		71
Commercial construction		20		34,014		33,934		3		4,224
Total commercial		96		72,083		70,478		13		7,582
Residential mortgage		67		15,132		14,303		10		650
Residential construction		49		19,909		17,400		16		5,728
Consumer installment		25		334		328		4		39
Total loans		237	$	107,458	$	102,509		43	$	13,999

Year ended December 31, 2011

Commercial (secured by real estate)		57	$	56,981	$	56,031		4	$	1,447
Commercial & industrial		15		767		767		2		52
Commercial construction		9		16,243		16,243		—		—
Total commercial		81		73,991		73,041		6		1,499
Residential mortgage		75		11,008		10,444		9		718
Residential construction		44		22,584		21,821		9		1,289
Consumer installment		31		205		200		13		68
Total loans		231	$	107,788	$	105,506		37	$	3,574

The following table presents additional information on TDRs including the number of loan contracts restructured and the pre- and post-modification recorded investment (dollars in thousands):

	December 31, 2013						December 31, 2012
	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment
	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment

Commercial (secured by real estate)		77	$	44,964	$	40,667		96	$	80,261	$	75,340
Commercial & industrial		36		3,527		3,245		32		7,492		7,250
Commercial construction		13		13,122		13,042		25		37,537		33,809
Total commercial		126		61,613		56,954		153		125,290		116,399
Residential mortgage		136		20,622		19,357		117		20,323		19,296
Residential construction		57		12,459		10,452		67		25,822		23,786
Consumer installment		26		203		203		51		1,292		1,282
Total loans		345	$	94,897	$	86,966		388	$	172,727	$	160,763

Collateral dependent TDRs that subsequently default or are placed on nonaccrual are charged down to the fair value of the collateral consistent with United’s policy for nonaccrual loans. Impairment on TDRs that are not collateral dependent continues to be measured based on discounted cash flows regardless of whether the loan has subsequently defaulted.

Risk Ratings

United categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, current industry and economic trends, among other factors. United analyzes loans individually by classifying the loans as to credit risk. This analysis is performed on a continuous basis. United uses the following definitions for its risk ratings:

Watch. Loans in this category are presently protected from apparent loss; however weaknesses exist that could cause future impairment, including the deterioration of financial ratios, past due status and questionable management capabilities. These loans require more than the ordinary amount of supervision. Collateral values generally afford adequate coverage, but may not be immediately marketable.

Substandard. These loans are inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged. Specific and well-defined weaknesses exist that may include poor liquidity and deterioration of financial ratios. The loan may be past due and related deposit accounts experiencing overdrafts. There is the distinct possibility that United will sustain some loss if deficiencies are not corrected. If possible, immediate corrective action is taken.

Doubtful. Specific weaknesses characterized as Substandard that are severe enough to make collection in full highly questionable and improbable. There is no reliable secondary source of full repayment.

Loss. Loans categorized as Loss have the same characteristics as Doubtful however probability of loss is certain. Loans classified as Loss are charged-off.

Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans.

As of December 31, 2013 and 2012, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (in thousands):


						Substandard				Doubtful /
		Pass		Watch		Performing		Nonaccrual		Loss		Total
As of December 31, 2013
Commercial (secured by real estate)	$	1,630,521	$	40,124	$	77,725	$	8,340	$	—	$	1,756,710
Commercial & industrial		456,563		5,382		9,589		427		—		471,961
Commercial construction		120,852		10,932		16,758		361		—		148,903
Total commercial		2,207,936		56,438		104,072		9,128		—		2,377,574
Residential mortgage		1,219,433		31,364		51,989		13,178		—		1,315,964
Residential construction		298,685		11,526		14,104		4,264		—		328,579
Consumer installment		303,133		1,229		2,538		249		—		307,149
Total loans	$	4,029,187	$	100,557	$	172,703	$	26,819	$	—	$	4,329,266

As of December 31, 2012
Commercial (secured by real estate)	$	1,592,677	$	80,997	$	117,543	$	22,148	$	—	$	1,813,365
Commercial & industrial		402,548		5,404		18,477		31,817		—		458,246
Commercial construction		104,296		7,345		19,285		23,843		—		154,769
Total commercial		2,099,521		93,746		155,305		77,808		—		2,426,380
Residential mortgage		1,102,746		33,689		65,179		12,589		—		1,214,203
Residential construction		292,264		32,907		37,804		18,702		—		381,677
Consumer installment		147,214		1,086		3,653		795		—		152,748
Total loans	$	3,641,745	$	161,428	$	261,941	$	109,894	$	—	$	4,175,008

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Foreclosed Property

12 Months Ended

Dec. 31, 2013

Foreclosed Property [Abstract]

Foreclosed Property

(8)	Foreclosed Property

Major classifications of foreclosed properties at December 31, 2013 and 2012 are summarized as follows (in thousands):


		2013			2012
Commercial real estate	$	1,287		$	6,368
Commercial construction		—			2,204
Total commercial		1,287			8,572
Residential mortgage		3,380			5,192
Residential construction		736			11,454
Total foreclosed property		5,403			25,218
Less valuation allowance		(1,182	)		(6,954	)
Foreclosed property, net	$	4,221		$	18,264
Balance as a percentage of original loan unpaid principal		44.5	%		39.7	%

In the second quarter of 2013, United completed the accelerated sales of $172 million of classified assets including performing and nonperforming classified loans and foreclosed properties.

Activity in the valuation allowance for foreclosed property is presented in the following table (in thousands):


		2013			2012			2011
Balance at beginning of year	$	6,954		$	18,982		$	16,565
Additions charged to expense		3,065			6,951			57,368
Charge-offs upon disposition		(8,837	)		(18,979	)		(54,951	)
Balance at end of year	$	1,182		$	6,954		$	18,982

Expenses related to foreclosed assets include (in thousands):


		2013		2012		2011
Net loss on sales	$	1,641	$	1,924	$	11,038
Provision for unrealized losses		3,065		6,951		57,368
Operating expenses, net of rental income		3,163		5,118		10,499
Total foreclosed property expense	$	7,869	$	13,993	$	78,905

Premises and Equipment

12 Months Ended

Dec. 31, 2013

Premises and Equipment [Abstract]

Premises and Equipment

(9)	Premises and Equipment

Premises and equipment at December 31, 2013 and 2012 are summarized as follows, (in thousands):


		2013			2012
Land and land improvements	$	80,845		$	81,272
Buildings and improvements		114,048			114,127
Furniture and equipment		63,015			66,565
Construction in progress		510			1,181
		258,418			263,145
Less accumulated depreciation		(94,829	)		(94,225	)
Premises and equipment, net	$	163,589		$	168,920

Depreciation expense was $9.40 million, $9.26 million and $9.83 million for 2013, 2012 and 2011, respectively.

United leases certain branch properties and equipment under operating leases. Rent expense was $2.34 million, $2.30 million and $2.25 million for 2013, 2012 and 2011, respectively. United does not have any capital leases. Rent commitments under operating leases, before considering renewal options that generally are present, were as follows (in thousands):


2014	$	1,852
2015		1,393
2016		563
2017		537
2018		399
Thereafter		1,566
Total	$	6,310

Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill and Other Intangible Assets [Abstract]

Intangible Assets

(10)	Intangible Assets

United has finite-lived intangible assets capitalized on its balance sheet in the form of core deposit intangibles. These intangible assets are amortized over their estimated useful lives of no more than 10 years. A summary of core deposit intangible assets as of December 31, 2013 and 2012 is presented below, (in thousands):


		2013		2012
Gross carrying amount	$	32,652	$	32,652
Less accumulated amortization		29,172		27,142
Net carrying amount	$	3,480	$	5,510

Amortization expense on finite-lived intangible assets was $2.03 million in 2013, $2.92 million for 2012 and $3.02 million for 2011. Amortization expense for each of the years 2014 through 2018 is estimated below (in thousands):


2014	$	1,349
2015		956
2016		879
2017		263
2018		31

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Deposits

12 Months Ended

Dec. 31, 2013

Deposits [Abstract]

Deposits

(11)

Deposits

At December 31, 2013, the contractual maturities of time deposits are summarized as follows (in thousands):


Maturing In:
2014	$	1,098,425
2015		232,625
2016		118,261
2017		15,353
2018		21,191
thereafter		268,960
	$	1,754,815

At December 31, 2013, United held $273 million in certificates of deposit obtained through the efforts of third party brokers. At December 31, 2012, United had $155 million of brokered certificates of deposit. The daily average balance of these brokered deposits totaled $219 million and $156 million in 2013 and 2012, respectively. The brokered certificates of deposit at December 31, 2013 had maturities ranging from 15 to 20 years and are callable by United. Most of the brokered certificates of deposit have been swapped in fair value hedging relationships to 90 day LIBOR minus a basis point spread that currently exceeds LIBOR, thereby resulting in a negative yield. United also has certain market-linked brokered deposits that are considered hybrid instruments that contain embedded derivatives that have been bifurcated from the host contract leaving host instruments paying a rate of 90 day LIBOR minus a basis point spread that also result in a negative yield.

Federal Home Loan Bank Advances

12 Months Ended

Dec. 31, 2013

Banking And Thrift [Abstract]

Federal Home Loan Bank Advances

(12)	Federal Home Loan Bank Advances

At December 31, 2013, United had advances totaling $120 million from the FHLB all of which were fixed rate advances. At December 31, 2012, United had advances totaling $40.1 million from the FHLB all of which were fixed rate advances. With the exception of $125,000 that matures in 2016, the advances outstanding at December 31, 2013 had maturities of no more than 30 days with interest rates up to 0.20%. At December 31, 2013, the weighted average interest rate on FHLB advances was .19%, compared to .18% as of December 31, 2012. The FHLB advances are collateralized by commercial (secured by real estate) and residential mortgage loans, investment securities and FHLB stock.

At December 31, 2013, the maturities and current rates of outstanding advances were as follows (in thousands):


		Amount
Maturing In:		Maturing	Current Rate Range
2014	$	120,000	0.17% - 0.20%
2016		125
	$	120,125

Short-term Borrowings

12 Months Ended

Dec. 31, 2013

Short-term Debt [Abstract]

Short-term Borrowings

(13)	Short-term Borrowings

United uses a number of sources of short-term borrowings to meet its liquidity needs including federal funds purchased, repurchase agreements and Federal Reserve discount window borrowings. As of December 31, 2013 and 2012, the balance of short-term borrowings consisted of repurchase agreements totaling $53.2 million and $52.6 million, respectively.

Long-term Debt

12 Months Ended

Dec. 31, 2013

Long-term Debt, Unclassified [Abstract]

Long-term Debt

(14)	Long-term Debt

Long-term debt at December 31, 2013 and 2012 consisted of the following (in thousands):


		2013		2012	Issue Date	Stated Maturity Date	Earliest Call Date		Interest Rate
2013 senior debentures	$	40,000	$	—	2013	2018	2015		6.000	%
2012 senior debentures		35,000		35,000	2012	2017	2017		9.000
Total senior debentures		75,000		35,000
2003 subordinated debentures		—		35,000	2003	2015	2010		7.500
Total subordinated debentures		—		35,000
United Community Capital Trust		21,650		21,650	1998	2028	2008		8.125
United Community Statutory Trust I		5,155		5,155	2000	2030	2010		10.600
United Community Capital Trust II		10,309		10,309	2000	2030	2010		11.295
Southern Bancorp Capital Trust I		4,382		4,382	2004	2034	2009	Prime + 1.00
United Community Statutory Trust II		12,131		12,077	2008	2038	2013		9.000
United Community Statutory Trust III		1,238		1,232	2008	2038	2013	Prime + 3.00
Total trust preferred securities		54,865		54,805
Total long-term debt	$	129,865	$	124,805

Interest is paid semiannually for all senior debentures, subordinated debentures and trust preferred securities.

Senior Debentures

The 2013 senior debentures are redeemable on or after August 13, 2015, at a redemption price equal to 100% of the principal amount plus any accrued and unpaid interest, and will mature on August 13, 2018 if not redeemed prior to that date. The 2012 senior debentures are not redeemable prior to maturity and will mature on October 15, 2017.

Subordinated Debentures

The 2003 subordinated debentures were redeemed on September 30, 2013 at a redemption price equal to $35.0 million (100% of the principal amount) plus all accrued and unpaid interest as of that date.

Trust Preferred Securities

Trust preferred securities qualify as Tier 1 capital under risk based capital guidelines subject to certain limitations. The trust preferred securities are mandatorily redeemable upon maturity, or upon earlier redemption at a premium as provided in the indentures.

The trust preferred securities issued under United Community Statutory Trust II and United Community Statutory Trust III had attached warrants that allow the holder to redeem the trust preferred securities in exchange for common stock at the exercise price of $100 per share. The warrants expired unexercised on October 31, 2013.

Reclassifications Out of Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2013

Reclassifications Out Of Accumulated Other Comprehensive Income [Abstract]

Reclassifications Out of Accumulated Other Comprehensive Income

(15)	Reclassifications Out of Accumulated Other Comprehensive Income

The following presents the details regarding amounts reclassified out of accumulated other comprehensive income for the years ended December 31, 2013, 2012 and 2011 (in thousands).

Details about Accumulated Other	Amounts Reclassified from Accumulated Other Comprehensive Income For the Years Ended December 31,									Affected Line Item in the Statement
Comprehensive Income Components	2013			2012			2011			Where Net Income is Presented

Unrealized (losses) gains on available-for-sale securities:
	$	186		$	7,078		$	842		Securities gains, net
		(72	)		(2,753	)		(328	)	Tax (expense) or benefit
	$	114		$	4,325		$	514		Net of tax

Amortization of gains included in net income on available-for-sale securities transferred to held to maturity:
	$	731		$	1,988		$	2,177		Investment securities interest revenue
		(282	)		(773	)		(846	)	Tax (expense) or benefit
	$	449		$	1,215		$	1,331		Net of tax

Gains included in net income on derivative financial instruments accounted for as cash flow hedges:
Effective portion of interest rate contracts	$	852		$	3,475		$	10,152		Loan interest revenue
Ineffective portion of interest rate contracts		52			237			4,964		Loan interest revenue
		904			3,712			15,116		Total before tax
		(352	)		(1,444	)		(5,880	)	Tax (expense) or benefit
	$	552		$	2,268		$	9,236		Net of tax

Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan
Prior service cost	$	(365	)	$	(365	)	$	—		Salaries and employee benefits expense
Actuarial losses		(167	)		(250	)		—		Salaries and employee benefits expense
Reclassification of unamortized prior service cost and actuarial gains and losses		—			—			4,750		Salaries and employee benefits expense
		(532	)		(615	)		4,750		Total before tax
		207			240			(1,848	)	Tax (expense) or benefit
	$	(325	)	$	(375	)	$	2,902		Net of tax
Total reclassifications for the period	$	790		$	7,433		$	13,983		Net of tax

Amounts shown above in parentheses reduce earnings

Earnings Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

(16)	Earnings Per Share

United is required to report on the face of the statement of operations, earnings (loss) per common share with and without the dilutive effects of potential common stock issuances from instruments such as options, convertible securities and warrants. Basic earnings per common share is based on the weighted average number of shares of common stock outstanding during the period while the effects of potential shares of common stock outstanding during the period are included in diluted earnings per common share.

During the years ended December 31, 2013, 2012 and 2011, United accrued dividends on preferred stock, including accretion of discounts, as shown in the following table (in thousands):

	2013		2012		2011

Series A - 6% fixed (1)	$	12	$	12	$	13
Series B - 5% fixed until December 6, 2013, 9% thereafter (1)(2)		10,401		10,465		10,401
Series D - LIBOR plus 9.6875%, resets quarterly (1)		1,665		1,671		1,425
Total preferred stock dividends	$	12,078	$	12,148	$	11,839

(1)	All preferred stock dividends are payable quarterly.
(2)	Series B preferred stock was issued at a discount. Dividend amounts shown include discount accretion for each period.

The preferred stock dividends were subtracted from net income (loss) in order to arrive at net income (loss) available to common shareholders. There is no dilution from dilutive securities for the year ended December 31, 2011, due to the anti-dilutive effect of the net loss for that period. There were no dilutive securities outstanding at December 31, 2012.

The following table sets forth the computation of basic and diluted loss per common share for the years ended December 31, 2013, 2012 and 2011 (in thousands, except per share data):

	2013		2012		2011

Net income (loss) available to common stockholders	$	261,062	$	21,708	$	(238,584	)

Income (loss) per common share:
Basic		4.44		.38	$	(5.97	)
Diluted		4.44		.38		(5.97	)

Weighted average common shares:
Basic		58,787		57,857		39,943

Effect of dilutive securities:
Stock options		1		—		—
Warrants		57		—		—

Diluted		58,845		57,857		39,943

At December 31, 2013, United had the following potentially dilutive stock options and warrants outstanding: a warrant to purchase 219,909 shares of common stock at $61.40 per share; 371,449 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $98.54; 1,073,259 shares of common stock issuable upon completion of vesting of restricted stock awards; and warrants to purchase shares of common stock equivalent junior preferred stock at a price equivalent to $21.25 per share that would be convertible into 1,411,765 shares of common stock, which were granted to Fletcher International Ltd. (“Fletcher”) in connection with a 2010 asset purchase and sale agreement.

At December 31, 2012, United had the following potentially dilutive stock options and warrants outstanding: a warrant to purchase 219,909 shares of common stock at $61.40 per share; warrants that are attached to trust preferred securities to purchase 129,670 shares of common stock at $100 per share; 482,528 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $97.73; 485,584 shares of common stock issuable upon completion of vesting of restricted stock awards; warrants to purchase shares of common stock equivalent junior preferred stock at a price equivalent to $21.25 per share that would be convertible into 1,411,765 shares of common stock, which were granted to Fletcher in connection with a 2010 asset purchase and sale agreement; and warrants to purchase 1,551,126 shares of common stock at $12.50 per share.

At December 31, 2011, United had of the following potentially dilutive stock options and warrants outstanding: a warrant to purchase 219,909 shares of common stock at $61.40 per share; warrants that are attached to trust preferred securities to purchase 129,670 shares of common stock at $100 per share; 583,647 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $94.48; 414,644 shares of common stock issuable upon completion of vesting of restricted stock awards; warrants to purchase shares of common stock equivalent junior preferred stock at a price equivalent to $21.25 per share that would be convertible into 1,411,765 shares of common stock, which were granted to Fletcher in connection with a 2010 asset purchase and sale agreement; 2,476,191 shares of common stock issuable upon conversion of shares of common stock equivalent junior preferred stock or Series C convertible preferred stock that may have been purchased by Fletcher at a conversion price of $26.25 per share (such conversion price may be higher in certain circumstances); warrants to purchase 1,162,791 shares of common stock at a price equivalent to $30.10 per share, which would be granted to Fletcher upon exercise of its option to purchase shares of Series C convertible preferred stock; and warrants to purchase 1,551,126 shares of common stock at $12.50 per share.

United has received purported partial warrant exercise notices from Fletcher with respect to its warrants to purchase shares of common stock equivalent junior preferred stock that would be convertible into 1,411,765 shares of common stock that include incorrect calculations of the number of settlement shares Fletcher would receive upon exercise. On June 17, 2011, United completed a reclassification of its common stock in the form of 1-for-5 reverse stock split, or recombination. United believes that any current exercise of Fletcher’s warrants would not result in the issuance of any settlement shares because the warrants may only be exercised for net shares via a cashless exercise formula, and the reverse stock split-adjusted market price component of that formula does not exceed the exercise price to yield any net shares. Fletcher has also claimed that it is entitled to penalties under its contracts with United for a “registration failure” it claims occurred in 2012. United also believes that no registration failure penalty is due. As a result, United has responded to Fletcher with United’s calculations related to its warrants and denied any liability for any such penalty. United may consider repurchasing the warrants based on their fair value in connection with the resolution of any purported claims that Fletcher maintains. United has also established litigation reserves associated with claims that may be made against United by Fletcher.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Taxes [Abstract]

Income Taxes

(17)	Income Taxes

Income tax expense (benefit) for the years ended December 31, 2013, 2012 and 2011 is as follows (in thousands):

	2013			2012			2011

Current	$	3,467		$	1,050		$	(3,983	)
Deferred		23,785			9,446			(94,808	)
Increase (decrease) in valuation allowance		(265,440	)		(9,446	)		94,808
Total income tax expense (benefit)	$	(238,188	)	$	1,050		$	(3,983	)

The differences between the provision for income taxes and the amount computed by applying the statutory federal income tax rate of 35% to income (loss) before income taxes are as follows (in thousands):

	2013			2012			2011

Pretax loss at statutory rates	$	12,234		$	12,217		$	(80,755	)
Add (deduct):
State taxes, net of federal benefit		895			577			(9,210	)
Bank owned life insurance earnings		(704	)		(444	)		(556	)
Adjustment to reserve for uncertain tax positions		(426	)		(577	)		(4,593	)
Tax-exempt interest revenue		(714	)		(816	)		(836	)
Nondeductible interest expense		10			18			34
Equity compensation		676			255			489
Tax credits		(438	)		(460	)		(350	)
Change in state statutory tax rate		1,003			—			—
Disproportionate tax effects		12,174			—			—
(Decrease) increase in valuation allowance		(265,440	)		(9,446	)		94,808
Other		2,542			(274	)		(3,014	)
Total income tax expense (benefit)	$	(238,188	)	$	1,050		$	(3,983	)

The following summarizes the sources and expected tax consequences of future taxable deductions (revenue) which comprise the net deferred tax asset at December 31, 2013 and 2012, which is included in other assets (in thousands):

	2013		2012
Deferred tax assets:
Allowances for loan losses	$	29,672	$	41,521
Net operating loss carryforwards		219,863		221,335
Deferred compensation		6,299		5,526
Reserve for losses on foreclosed properties		678		3,702
Nonqualified share based compensation		3,710		4,424
Accrued expenses		2,663		1,960
Investment in low income housing tax credit partnerships		1,335		1,443
Unamortized pension actuarial losses and prior service cost		1,252		1,677
Acquired intangible assets		326		890
Unrealized losses on securities available-for-sale		2,056		—
Unrealized losses on cash flow hedges		—		3,048
Other		3,985		3,919
Total deferred tax assets		271,839		289,445
Deferred tax liabilities:
Unrealized gains on securities available-for-sale		—		6,629
Unrealized gains on cash flow hedges		523		—
Premises and equipment		2,812		3,414
Loan origination costs		4,234		3,876
Gain from acquisition of Southern Community Bank		816		4,021
Prepaid expenses		836		1,082
Total deferred tax liabilities		9,221		19,022
Less valuation allowance		4,100		270,423
Net deferred tax asset	$	258,518	$	—

The valuation allowance on deferred tax assets was $4.10 million and $270 million, respectively, at December 31, 2013 and 2012. Management assesses the valuation allowance recorded against deferred tax assets at each reporting period. The determination of whether a valuation allowance for deferred tax assets is appropriate is subject to considerable judgment and requires an evaluation of all the positive and negative evidence. Accounting Standards Codification Topic 740, Income Taxes, requires that companies assess whether a valuation allowance should be established against their deferred tax assets based on the consideration of all available evidence using a “more likely than not” standard.

In the second quarter of 2013, United reversed $272 million of its valuation on its net deferred tax asset. United established a full valuation allowance on its deferred tax asset in 2010 due to the realization of significant losses and uncertainty about United’s future earnings forecasts.

United evaluated the need for a valuation allowance again at December 31, 2013. Based on the assessment of all the positive and negative evidence, management concluded that it is more likely than not that nearly all of the net deferred tax asset will be realized based upon future taxable income. The remaining valuation allowance of $4.10 million is related to specific state income tax credits that have short carryforward periods and are expected to expire unused. The positive evidence considered by management in arriving at the conclusion that a full valuation allowance is not necessary included six consecutive profitable quarters beginning with the fourth quarter of 2011, United’s strong pre-crisis earnings history and growth in pre-tax, pre-credit earnings, which demonstrate demand for United’s products and services, and United’s significant improvement in credit measures, which improve both the sustainability of profitability and management’s ability to forecast future credit losses. The negative evidence considered by management included the fact that United remains in a three-year cumulative loss position.

United expects to realize $259 million in net deferred tax assets well in advance of the statutory carryforward period. At December 31, 2013, $43 million of existing deferred tax assets were not related to net operating losses or credits, and therefore, have no expiration date. At December 31, 2013, United had state net operating loss carryforwards of approximately $32 million that begin to expire in 2023, and approximately $666 million that begin to expire in 2028, if not previously utilized. United has $528 million in federal net operating loss carryforwards that begin to expire in 2029, if not previously utilized. United has $2.6 million of federal general business tax credits that begin to expire in 2028, if not previously utilized as well as $3.1 million in federal alternative minimum tax credits which have no expiration date.

The valuation allowance could fluctuate in future periods based on the assessment of the positive and negative evidence. Management’s conclusion at December 31, 2013 that it was more likely than not that the net deferred tax assets of $259 million will be realized is based on management’s estimate of future taxable income. Management’s estimate of future taxable income is based on internal forecasts which consider historical performance, various internal estimates and assumptions, as well as certain external data all of which management believes to be reasonable although inherently subject to significant judgment. If actual results differ significantly from the current estimates of future taxable income, even if caused by adverse macro-economic conditions, the valuation allowance may need to be increased for some or all the deferred tax asset. Such an increase to the deferred tax asset valuation allowance could have a material adverse effect on United’s financial condition and results of operations.

A reconciliation of the beginning and ending unrecognized tax benefit related to uncertain tax positions is as follows (in thousands):

	2013			2012			2011

Balance at beginning of year	$	5,069		$	5,985		$	11,133
Additions based on tax positions related to prior years		—			130			—
Decreases based on tax positions related to prior years		—			—			(3,369	)
Additions based on tax positions related to the current year		352			500			585
Decreases resulting from a lapse in the applicable statute of limitations		(918	)		(957	)		(1,362	)
Decreases based on settlements with taxing authorities		—			(589	)		(1,002	)
Balance at end of year	$	4,503		$	5,069		$	5,985

Approximately $3.6 million of this amount would increase income from continuing operations, and thus affect United’s effective tax rate, if ultimately recognized into income.

It is United’s policy to recognize interest and penalties accrued relative to unrecognized tax benefits in their respective federal or state income taxes accounts. In 2013, 2012 and 2011, United reversed $59,000, $120,000 and $1.27 million, respectively, in previously recorded penalties and interest as a result of statute expiration on affected returns, settlement with a state taxing authority and a change in estimate relating to prior year tax positions. The amount accrued for interest and penalties at December 31, 2012 was $85,000. No amounts were accrued for interest and penalties at December 31, 2013.

United and its subsidiaries file a consolidated U.S. federal income tax return, as well as file various returns in the states where its banking offices are located. United’s federal and state income tax returns are no longer subject to examination by taxing authorities for years before 2010.

Pension and Employee Benefit Plans

12 Months Ended

Dec. 31, 2013

Pension and Employee Benefit Plans [Abstract]

Pension and Employee Benefit Plans

(18)	Pension and Employee Benefit Plans

United offers a defined contribution 401(k) and Profit Sharing Plan (the “401(k) Plan”) that covers substantially all employees meeting certain minimum service requirements. The Plan allows employees to make pre-tax contributions to the 401(k) Plan and United matches these employee contributions up to 5% of eligible compensation, subject to Plan and regulatory limits. United may also elect to make discretionary profit sharing contributions of up to 3.5% of eligible compensation based on earnings performance. Employees begin to receive matching contributions after completing one year of service and benefits vest after three years of service. United’s Plan is administered in accordance with applicable laws and regulations. Through March 31, 2012, United matched employee 401(k) Plan contributions dollar-for-dollar up to 5% of eligible compensation. Effective April 1, 2012, the matching contribution was reduced in half to 50% of employee contributions up to 5% of eligible compensation. Compensation expense from continuing operations related to the 401(k) Plan totaled $1.24 million, $1.66 million and $2.86 million in 2013, 2012 and 2011, respectively. The 401(k) Plan allows employees to choose to invest among a number of investment options, including United’s common stock. During 2013, 2012 and 2011, the 401(k) Plan purchased 48,996, 86,350 and 372,363 common shares, respectively, directly from United at the average of the high and low stock price on the date of purchase.

United sponsors a non-qualified deferred compensation plan for its executive officers, certain other key employees and members of United’s Board of Directors and its community banks’ advisory boards of directors. The deferred compensation plan provides for the pre-tax deferral of compensation, fees and other specified benefits. The deferred compensation plan also permits each employee participant to elect to defer a portion of his or her base salary or bonus and permits each director participant to elect to defer all or a portion of his or her director’s fees. Further, the deferred compensation plan allows for additional contributions by an employee, with matching contributions by United, for amounts that exceed the allowable amounts under the 401(k) Plan. During 2013, 2012 and 2010, United recognized $24,000, $24,000 and $24,000, respectively, in matching contributions for this provision of the deferred compensation plan. The Board of Directors may also elect to make a discretionary contribution to any or all participants. The Board of Directors elected to make a discretionary contribution of 25,000 shares of United’s common stock in 2013 to the deferred compensation plan. No discretionary contributions were made in 2012 or 2011.

United also has an unfunded noncontributory defined benefit pension plan (“Modified Retirement Plan”) that covers certain executive officers and other key employees. The Modified Retirement Plan provides a fixed annual retirement benefit to plan participants. Expenses incurred for these post-retirement benefits were approximately $1.60 million, $1.87 million, and a net credit of $160,000, for 2013, 2012 and 2011, respectively. The $160,000 credit in 2011 was due to a one-time $2.24 million credit adjustment for reclassification of unamortized actuarial gains and losses and prior service costs to other comprehensive income.

Weighted-average assumptions used to determine pension benefit obligations at year end and net periodic pension cost are shown in the table below:

	2013			2012

Discount rate for disclosures		4.50	%		4.00	%
Discount rate for net periodic benefit cost		4.00	%		4.50	%
Rate of compensation increase	NA			NA
Measurement date	12/31/2013			12/31/2012

Information about changes in obligations and plan assets of the Modified Retirement Plan follows (in thousands):


	2013			2012
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$	13,155		$	12,064
Service cost		465			597
Interest cost		533			537
Actuarial (gains) losses		(561	)		177
Benefits paid		(272	)		(220	)
Accumulated benefit obligation - end of year		13,320			13,155
Change in plan assets, at fair value:
Employer contribution		272			220
Benefits paid		(272	)		(220	)
Plan assets - end of year		—			—
Funded status - end of year (plan assets less benefit obligations)	$	(13,320	)	$	(13,155	)

Amounts recognized in accumulated other comprehensive income at December 31 consist of (in thousands):


	2013		2012
Net actuarial losses	$	1,424	$	2,152
Prior service cost		1,794		2,159
	$	3,218	$	4,311

The accumulated benefit obligation was $13.3 million and $13.2 million, respectively, at December 31, 2011 and 2012.

Components of net periodic benefit cost and other amounts recognized in other comprehensive income (in thousands):


	2013			2012			2011
Service cost	$	465		$	597		$	477
Interest cost		533			537			489
Amortization of prior service cost		365			365			279
Amortization of net losses		167			250			27
Net periodic benefit cost		1,530			1,749			1,272

Net actuarial (gain) loss	$	(561	)	$	177		$	1,026
Amortization of net losses		(167	)		(250	)		(27	)
Prior service cost		—			—			1,540
Amortization of prior service cost		(365	)		(365	)		(279	)
Total recognized in other comprehensive income		(1,093	)		(438	)		2,260
Total net periodic benefit cost and accumulated other comprehensive income	$	437		$	1,311		$	3,532

The estimated net loss and prior service costs for the Modified Retirement Plan that will be amortized from accumulated other comprehensive income into net periodic benefit cost over the next fiscal year are $0 and $365,000, respectively, as of December 31, 2013.

The following benefit payments, which reflect expected future service, are expected (in thousands):


2014	$	323
2015		697
2016		764
2017		787
2018		980
Following five years		4,694

Derivatives and Hedging Activities

12 Months Ended

Dec. 31, 2013

Derivatives and Hedging Activities [Abstract]

Derivatives and Hedging Activities

(19)	Derivatives and Hedging Activities

Risk Management Objective of Using Derivatives

United is exposed to certain risks arising from both its business operations and economic conditions. United principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. United manages interest rate risk primarily by managing the amount, sources, and duration of its investment securities portfolio and wholesale funding and through the use of derivative financial instruments. Specifically, United enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. United’s derivative financial instruments are used to manage differences in the amount, timing, and duration of United’s known or expected cash receipts and its known or expected cash payments principally related to United’s loans, investment securities, wholesale borrowings and deposits.

In conjunction with the FASB’s fair value measurement guidance, United made an accounting policy election to measure the credit risk of its derivative financial instruments that are subject to master netting arrangements on a gross basis.

The table below presents the fair value of United’s derivative financial instruments as well as their classification on the consolidated balance sheet as of December 31, 2013 and 2012 (in thousands):

Derivatives Designated as Hedging Instruments under ASC 815


		Fair Value
Interest Rate		December 31,		December 31,
Products	Balance Sheet Location	2013		2012
Cash flow hedge of money market deposits	Other assets	$	4,782	$	—
Fair value hedge of brokered CD’s	Other assets		—		23
Fair value hedge of corporate bonds	Other assets		3,939		—
		$	8,721	$	23

Cash flow hedge of short-term debt	Other liabilities	$	3,368	$	4,574
Cash flow hedge of money market deposits	Other liabilities		—		4,165
Fair value hedge of brokered CD’s	Other liabilities		19,970		3,161
Fair value hedge of corporate bonds	Other liabilities		2,308		—
		$	25,646	$	11,900

Derivatives not Designated as Hedging Instruments under ASC 815


		Fair Value
Interest Rate		December 31,		December 31,
Products	Balance Sheet Location	2013		2012
Customer swap positions	Other assets	$	898	$	635
Dealer offsets to customer swap positions	Other assets		1,347		—
Bifurcated embedded derivatives	Other assets		12,867		—
		$	15,112	$	635

Customer swap positions	Other liabilities	$	1,347	$	—
Dealer offsets to customer swap positions	Other liabilities		915		643
Dealer offsets to bifurcated embedded derivatives	Other liabilities		18,324		—
		$	20,586	$	643

Derivative contracts that are not accounted for as hedging instruments under ASC 815, Derivatives and Hedging and are described as “customer derivatives” are between United and certain commercial loan customers with offsetting positions to dealers under a back-to-back swap program. United also has three interest rate swap contracts that are not designated as hedging instruments but are economic hedges of market linked brokered certificates of deposit. The market linked brokered certificates of deposit contain embedded derivatives that are bifurcated from the host instruments and marked to market through earnings. The marks on the steepener swaps and the bifurcated embedded derivatives tend to move in opposite directions with changes in 90 day LIBOR and therefore provide an effective economic hedge.

Cash Flow Hedges of Interest Rate Risk

United’s objectives in using interest rate derivatives are to add stability to net interest revenue and to manage its exposure to interest rate movements. To accomplish this objective, United primarily uses interest rate swaps as part of its interest rate risk management strategy. At December 31, 2013, United’s interest rate swaps designated as cash flow hedges involve the payment of fixed-rate amounts to a counterparty in exchange for United receiving variable-rate payments over the life of the agreements without exchange of the underlying notional amount. United’s current cash flow hedges are for the purpose of converting variable rate deposits and wholesale borrowings to a fixed rate to protect the company in a rising rate environment. The swaps are forward starting and do not become effective until 2014 and 2015. United had three swap contracts outstanding with a total notional amount of $200 million that were designated as cash flow hedges of future issuances of three-month brokered deposits or other LIBOR based floating rate wholesale borrowings, and three swap contracts outstanding with a total notional amount of $375 million that were designated as cash flow hedges of indexed money market accounts at December 31, 2013. At December 31, 2012, United had three swap contracts outstanding with a notional amount of $200 million that were designated as cash flow hedges of future issuances of three-month brokered deposits or other LIBOR based floating rate wholesale borrowings and two swap contracts outstanding with a total notional amount of $200 million that were designated as cash flow hedges of indexed money market accounts.

The effective portion of changes in the fair value of derivatives designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and is subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest expense when the swaps become effective in 2014, as interest payments are made on United’s LIBOR based, variable-rate wholesale borrowings and indexed deposit accounts. United’s forward starting active cash flow hedges of floating rate liabilities will begin to become effective over the next twelve months. United recognized $70,000 in hedge ineffectiveness losses in deposit interest expense on active cash flow hedges in 2013. No such hedge ineffectiveness gains or losses were recognized on active cash flow hedges in 2012 or 2011. United expects that $3.59 million will be reclassified as an increase to deposit interest expense over the next twelve months related to these cash flow hedges.

During the years ended December 31, 2013, 2012 and 2011, United accelerated the reclassification of $52,000, $237,000 and $4.96 million, respectively, in gains from terminated positions as a result of the forecasted transactions becoming probable not to occur. These amounts are recognized in loan interest revenue as hedge ineffectiveness. At December 31, 2013, there were no remaining unamortized balances from terminated positions.

Fair Value Hedges of Interest Rate Risk

United is exposed to changes in the fair value of certain of its fixed rate obligations due to changes in interest rates. United uses interest rate swaps to manage its exposure to changes in fair value on these instruments attributable to changes in interest rates. Interest rate swaps designated as fair value hedges of brokered deposits involve the receipt of fixed-rate amounts from a counterparty in exchange for United making variable rate payments over the life of the agreements without the exchange of the underlying notional amount. Interest rate swaps designated as fair value hedges of fixed rate investments involve the receipt of variable-rate payments from a counterparty in exchange for United making fixed rate payments over the life of the instrument without the exchange of the underlying notional amount. At December 31, 2013, United had 24 interest rate swaps with an aggregate notional amount of $285 million that were designated as fair value hedges of interest rate risk. Eight of the interest rate swaps outstanding at December 31, 2013 with an aggregate notional amount of $86 million were receive-variable / pay-fixed swaps that were used for the purpose of hedging changes in the fair value of corporate bonds resulting from changes in interest rates. The other 16 were pay-variable / receive-fixed swaps hedging the changes in the fair value of fixed rate brokered time deposits resulting from changes in interest rates. At December 31, 2012, United had 13 interest rate swaps with an aggregate notional amount of $166 million that were designated as fair value hedges of interest rate risk.

For derivatives designated and that qualify as fair value hedges, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in earnings. United includes the gain or loss on the hedged items in the same income statement line item as the offsetting loss or gain on the related derivatives. During the years ended December 31, 2013, 2012 and 2011, United recognized net gains of $1.07 million, $870,000 and $37,000 respectively, related to ineffectiveness of the fair value hedging relationships. Offsetting the 2012 gain was the write off of $449,000 in prepaid broker fees on brokered deposits. The prepaid broker fees were related to the brokered deposits (hedged item) that were called and resulted in a portion of the ineffectiveness gain. United also recognized a net reduction of interest expense of $4.67 million, $2.42 million and $110,000 for the years ended December 31, 2013, 2012 and 2011, respectively, related to United’s fair value hedges of brokered time deposits, which includes net settlements on the derivatives. United recognized a $1.33 million reduction of interest revenue on securities during 2013 related to United’s fair value hedges of corporate bonds.

Tabular Disclosure of the Effect of Derivative Instruments on the Income Statement

The tables below present the effect of United’s derivative financial instruments on the consolidated statement of operations for the years ended December 31, 2013, 2012 and 2011.

Derivatives in Fair Value Hedging Relationships (in thousands):


	Location of Gain (Loss)	Amount of Gain (Loss) Recognized in							Amount of Gain (Loss) Recognized in
	Recognized in Income	Income on Derivative							Income on Hedged Item
	on Derivative	2013			2012		2011		2013			2012		2011
Fair value hedges of brokered CD’s	Interest expense	$	(16,433	)	$	540	$	328	$	16,981		$	330	$	(291	)
Fair value hedges of corporate bonds	Interest revenue		6,285			—		—		(5,765	)		—		—
		$	(10,148	)	$	540	$	328	$	11,216		$	330	$	(291	)

Derivatives in Cash Flow Hedging Relationships (in thousands):


	Amount of Gain (Loss) Recognized in
	Other Comprehensive Income on							Gain (Loss) Reclassified from Accumulated Other							Gain (Loss) Recognized in Income on Derivative
	Derivative (Effective Portion)							Comprehensive Income into Income (Effective Portion)							(Ineffective Portion)
	2013		2012			2011		Location	2013		2012		2011		Location	2013		2012		2011
Interest rate swaps	$	10,084	$	(8,739	)	$	—	Interest revenue	$	904	$	3,712	$	15,120	Interest expense	$	70	$	—	$	—

In certain cases, the estate of deceased brokered certificate of deposit holders may put the certificate of deposit back to the issuing bank at par upon the death of the holder. When these death puts occur, a gain or loss is recognized for the difference between the fair value and the par amount of the deposits put back. The change in the fair value of brokered time deposits that are being hedged in fair value hedging relationships reported in the table above include gains and losses from death puts and such gains and losses are included in the amount of reported ineffectiveness gains or losses.

Credit-risk-related Contingent Features

United manages its credit exposure on derivatives transactions by entering into a bilateral credit support agreement with each counterparty. The credit support agreements require collateralization of exposures beyond specified minimum threshold amounts. The details of these agreements, including the minimum thresholds, vary by counterparty. As of December 31, 2013, collateral totaling $38.1 million was pledged toward derivatives in a liability position.

United’s agreements with each of its derivative counterparties contain a provision where if either party defaults on any of its indebtedness, then it could also be declared in default on its derivative obligations. The agreements with derivatives counterparties also include provisions that if not met, could result in United being declared in default. United has agreements with certain of its derivative counterparties that contain a provision where if United fails to maintain its status as a well-capitalized institution or is subject to a prompt corrective action directive, the counterparty could terminate the derivative positions and United would be required to settle its obligations under the agreements.

Change in Valuation Methodology

As of January 1, 2013, United changed its valuation methodology for over-the-counter derivatives to discount cash flows based on Overnight Index Swap (“OIS”) rates. Fully collateralized trades are discounted using OIS with no additional economic adjustments to arrive at fair value. Uncollateralized or partially collateralized trades are also discounted at OIS, but include appropriate economic adjustments for funding costs (i.e. LIBOR-OIS basis adjustment to approximate uncollateralized cost of funds) and credit risk. United changed its methodology to better align its inputs, assumptions and pricing methodologies with those used in its principal market by most dealers and major market participants. The changes in valuation methodology are applied prospectively as a change in accounting estimate and are not material to United’s financial position or results of operations.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

Regulatory Matters

12 Months Ended

Dec. 31, 2013

Regulatory Capital Requirements [Abstract]

Regulatory Matters

(20)	Regulatory Matters

Capital Requirements

United and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary action by regulators that, if undertaken, could have a direct material effect on the financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, United and the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.

Quantitative measures (as defined) established by regulation to ensure capital adequacy require United and the Bank to maintain minimum amounts and ratios of total capital and Tier 1 capital to risk-weighted assets, and of Tier 1 capital to average assets.

As of December 31, 2013, the Bank was categorized as well-capitalized under the regulatory framework for prompt corrective action. To be categorized as well-capitalized, the Bank must exceed the well-capitalized guideline ratios, as set forth in the table and meet certain other requirements. Management believes that the Bank exceeded all well-capitalized requirements, and there have been no conditions or events since year-end that would change the status of well-capitalized. The regulatory designation of “well-capitalized” under prompt corrective action regulations is not applicable to United (a bank holding company). However, Regulation Y defines “well-capitalized” for a bank holding company for the purpose of determining eligibility for a streamlined review process for acquisition proposals. For such purposes, “well-capitalized” requires United to maintain a minimum Tier 1 risk-based capital ratio of 6% and a minimum Total risk-based capital ratio of 10%.

During 2013, the Bank was subject to an informal memorandum of understanding with the Georgia Department of Banking and Finance and the FDIC (the “Bank MOU”). The Bank MOU required, among other things, that the Bank maintain its Tier I leverage ratio at not less than 8% and its total risk-based capital ratio at not less than 10% during the life of the Bank MOU. The Bank MOU was terminated in December 2013.

In November 2011, United entered into an informal memorandum of understanding with the Federal Reserve Bank of Atlanta and the Georgia Department of Banking and Finance (the “Holding Company MOU”). The Holding Company MOU provided, among other things, that United could not incur additional indebtedness, pay cash dividends, make payments on its trust preferred securities or subordinated indebtedness or repurchase outstanding stock without prior approval of the Federal Reserve Bank of Atlanta and Georgia Department of Banking and Finance. The Holding Company MOU was terminated in January 2014.

Minimum amounts required for capital adequacy purposes and to be well-capitalized under prompt corrective action provisions are presented below for United and the Bank (dollars in thousands):


	Regulatory						United Community Banks, Inc.
	Guidelines						(consolidated)						United Community Bank
				Well
	Minimum			Capitalized			2013			2012			2013			2012
Risk-based ratios:
Tier 1 capital		4.0	%		6.0	%		12.74	%		14.16	%		13.55	%		14.48	%
Total capital		8.0			10.0			13.99			15.73			14.80			15.74
Leverage ratio		3.0						9.08			9.64			9.61			9.86
Tier 1 capital							$	649,162		$	652,692		$	686,687		$	666,585
Total capital								713,063			724,915			750,216			724,738

Cash, Dividend, Loan and Other Restrictions

At December 31, 2013 and 2012, the Bank did not have a required reserve balance at the Federal Reserve Bank of Atlanta. Federal and state banking regulations place certain restrictions on dividends paid by the Bank to United. Dividends paid to United require approval of the Georgia Department of Banking and Finance while the Bank has an accumulated deficit (negative retained earnings). At December 31, 2013, the Bank had approval from the Georgia Department of Banking and Finance to pay $69 million in dividends to United, which were paid in January 2014.

The Federal Reserve Act requires that extensions of credit by the Bank to certain affiliates, including United, be secured by specific collateral, that the extension of credit to any one affiliate be limited to 10% of capital and surplus (as defined), and that extensions of credit to all such affiliates be limited to 20% of capital and surplus.

United and the Bank are parties to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of their customers. These financial instruments include commitments to extend credit and letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheet. The contract amounts of these instruments reflect the extent of involvement the Bank has in particular classes of financial instruments.

The exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and letters of credit written is represented by the contractual amount of these instruments. United uses the same credit policies in making commitments and conditional obligations as it uses for underwriting on-balance sheet instruments. In most cases, collateral or other security is required to support financial instruments with credit risk.

- Definition

The entire disclosure for banks, savings institutions, and credit unions, for regulatory capital requirements imposed by the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS) or for any state imposed capital requirements, as applicable. The disclosure may include (1) a description of regulatory capital requirements (a) for capital adequacy purposes and (b) established by the prompt corrective action provisions of Section 38 of the Federal Depository Insurance Act; (2) the actual or possible material effects of noncompliance with such requirements; (3) whether the entity is in compliance with the regulatory capital requirements including (a) required and actual ratios and amounts of Tier 1 leverage, Tier 1 risk-based, and total risk-based capital, tangible capital (for savings institutions), and Tier 3 capital for market risk (for certain banks and bank holding companies), (b) factors that may significantly affect capital adequacy; (4) the prompt corrective action category in which the entity was classified as of its most recent notification; (5) whether management believes any conditions or events since notification have changed the entity's category. Also may include additional information that might be disclosed in situations where substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.

+ References

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+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies [Abstract]

Commitments and Contingencies

(21)	Commitments and Contingencies

The following table summarizes, as of December 31, 2013 and 2012, the contract amount of off-balance sheet instruments (in thousands):


	2013		2012
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$	747,170	$	534,928
Letters of credit		19,846		13,683
Minimum Lease Payments		6,310		6,716

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments may expire without being drawn on, the total commitment amounts do not necessarily represent future cash requirements. United evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary, upon extension of credit is based on management’s credit evaluation. Collateral held varies, but may include unimproved and improved real estate, certificates of deposit, personal property or other acceptable collateral.

Letters of credit are conditional commitments issued by United and could result in the commitment being drawn on when the underlying transaction is consummated between the customer and the third party or upon the non-performance of the customer. Those guarantees are primarily issued to local businesses and government agencies. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. In most cases, the Bank holds real estate, certificates of deposit, and other acceptable collateral as security supporting those commitments for which collateral is deemed necessary. The extent of collateral held for those commitments varies.

United maintains an allowance for unfunded loan commitments which is included in the balance of other liabilities in the consolidated balance sheet. The allowance for unfunded loan commitments is determined as part of the quarterly analysis of the allowance for loan losses and is based on probable incurred losses in United’s unfunded loan commitments that are expected to result in funded loans.

United, in the normal course of business, is subject to various pending and threatened lawsuits in which claims for monetary damages are asserted. Although it is not possible to predict the outcome of these lawsuits, or the range of any possible loss, management, after consultation with legal counsel, does not anticipate that the ultimate aggregate liability, if any, arising from these lawsuits will have a material adverse effect on United’s financial position or results of operations.

In 2010, United granted warrants to Fletcher to purchase common stock equivalent junior preferred stock that would be convertible into 1,411,765 common shares, exercisable at a price equivalent to $21.25 per share. United has received purported partial warrant exercise notices from Fletcher with respect to its warrants that include incorrect calculations of the number of settlement shares Fletcher would receive upon exercise. On June 17, 2011, United completed a reclassification of its common stock in the form of 1-for-5 reverse stock split, or recombination. United believes that any current exercise of Fletcher’s warrants would not result in the issuance of any settlement shares because the warrants may only be exercised for net shares via a cashless exercise formula, and the reverse stock split-adjusted market price component of that formula does not exceed the exercise price to yield any net shares. Fletcher has also claimed that it is entitled to penalties under its contracts with United for a “registration failure” it claims occurred in 2012. United also believes that no registration failure penalty is due. As a result, United has responded to Fletcher with United’s calculations related to its warrants and denied any liability for any such penalty. United may consider repurchasing the warrants based on their fair value in connection with the resolution of any purported claims that Fletcher maintains. United has also established litigation reserves associated with claims that may be made against United by Fletcher.

Preferred Stock

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Preferred Stock

(22)	Preferred Stock

United may issue preferred stock in one or more series, up to a maximum of 10,000,000 shares. Each series shall include the number of shares issued, preferences, special rights and limitations as determined by the Board of Directors.

Series A

On December 31, 2013, United redeemed 21,700 shares of its Series A Non-Cumulative Preferred Stock (the “Series A Preferred Stock”). The redemption price for shares of the Series A Preferred Stock was the stated value of $10 per share, plus any accrued and unpaid dividends that had been earned thereon through the redemption date. Following the redemption, there are no shares of United’s Series A Preferred Stock outstanding.

Series B

On December 5, 2008, United sold 180,000 shares of Fixed Rate Cumulative Perpetual Preferred Stock, Series B (the “Series B Preferred Stock”) and a warrant to purchase 219,909 shares of United’s common stock (as adjusted for subsequent stock dividends and a 50% reduction following United’s 2009 stock offering) to Treasury under Treasury’s Troubled Asset Relief Program Capital Purchase Program. The proceeds from the sale of $180 million were allocated between the Series B Preferred Stock and the warrant based on their relative fair values at the time of the sale. Of the $180 million in proceeds, $173 million was allocated to the Series B Preferred Stock and $6.9 million was allocated to the warrant. The accretion of the discount recorded on the Series B Preferred Stock that resulted from allocating a portion of the proceeds to the Warrant is accreted directly to retained earnings over a five-year period applying a level yield, and is reported on the consolidated statement of operations in the determination of the amount of net loss available to common shareholders. The exercise price of the Warrant is $61.40 (as adjusted for subsequent stock dividends) and is exercisable at any time on or before December 5, 2018. During the fourth quarter of 2013, United redeemed 75,000 shares of the Series B Preferred Stock and redeemed the remaining 105,000 shares in the first quarter of 2014.

Series D

On February 22, 2011, United entered into a Share Exchange Agreement with a third party who agreed to transfer United 1,551,126 shares of common stock in exchange for 16,613 shares of the company’s cumulative perpetual preferred stock, Series D (the “Series D Preferred Stock”), and warrants to purchase 1,551,126 shares of common stock with an exercise price of $12.50 per share. The warrants were exercised in the fourth quarter of 2013, resulting in an increase of $19.4 million to shareholders’ equity.

On January 31, 2014, United delivered redemption notices to the holders of the Series D Preferred Stock in accordance with the optional redemption provisions of the Series D Preferred Stock notifying such holders of United’s intent to redeem all issued and outstanding shares of the Series D Preferred Stock on March 3, 2014.

Shareholders' Equity

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Shareholders' Equity

(23)	Shareholders’ Equity

In 2007, the shareholders approved the Amended and Restated 2000 Key Employee Stock Option Plan (“2000 Plan”). Under the original terms of the 2000 Plan, awards of 500,000 options, restricted stock awards, stock awards, performance share awards or stock appreciation rights could be granted for shares of United’s common stock. The plan has been subsequently amended to increase the number of shares available for grant. Options granted under the 2000 Plan can have an exercise price no less than the fair market value at the date of grant. The general terms of the 2000 Plan include a vesting period (usually four years) with an exercisable period not to exceed ten years. Certain option and restricted stock grants provide for accelerated vesting if there is a change in control of United or certain other conditions are met (as defined in the plan document). As of December 31, 2013, 552,000 additional awards could be granted under the 2000 Plan. Through December 31, 2013, incentive stock options, nonqualified stock options, restricted stock and restricted stock unit awards, base salary stock grants and performance share awards had been granted under the 2000 Plan.

Certain acquired companies had stock option plans for their key employees with provisions similar to the 2000 Plan. Options under acquired plans were converted at the effective exchange ratio for shares of United’s common stock. No options are available for grant under any of the acquired plans.

Restricted stock and options outstanding and activity for the years ended December 31, 2013, 2012 and 2011 consisted of the following:


	Restricted Stock					Options
				Weighted					Weighted		Weighted
				Average					Average		Average		Aggregate
				Grant Date					Exercise		Remaining		Intrinsic
	Shares			Fair Value		Shares			Price		Term (Yrs.)		Value (000’s)
December 31, 2010		23,214			59.67		678,313			93.00
Granted		410,051			10.15		10,000			11.20
Exercised		(18,621	)		26.77		—			—
Cancelled		—			—		(104,666	)		76.87
December 31, 2011		414,644			12.19		583,647			94.48
Granted		200,612			8.73		—			—
Exercised		(114,673	)		14.77		—			—
Cancelled		(14,999	)		10.25		(101,119	)		78.98
December 31, 2012		485,584			10.72		482,528			97.73
Granted		876,583			14.74		5,000			15.09
Exercised		(195,366	)		13.16		—			—
Cancelled		(93,125	)		8.78		(136,756	)		94.37
December 31, 2013		1,073,676			13.73		350,772			97.87		3.30	$	79
Vested / Exercisable at December 31, 2013		22,462			10.11		340,572			100.40		3.14		33

During 2013, 2012, and 2011 9,344 shares, 20,489 shares, and 10,140 shares, respectively, having a grant date fair value of $108,000, $172,000, and $86,000, respectively, were granted to certain executive officers over the course of the year as part of their base compensation with no restrictions or vesting requirement. Those shares are included in the table above as granted and exercised within the same year. The grant date fair value was included in compensation expense during 2013 and 2012.

The following is a summary of stock options outstanding at December 31, 2013:


Options Outstanding							Options Exercisable
			Weighted		Average				Weighted
Shares	Range		Average Price		Remaining Life		Shares		Average Price
16,823	$	10.00 - 30.00	$	13.92		7.98		6,623	$	14.88
47,398		30.01 - 50.00		31.66		5.32		47,398		31.66
75,561		50.01 - 70.00		66.31		4.27		75,561		66.31
2,595		70.01 - 90.00		77.22		3.41		2,595		77.22
29,781		90.01 - 110.00		107.28		1.32		29,781		107.28
51,597		110.01 - 130.00		114.19		0.75		51,597		114.19
121,614		130.01 - 150.00		143.69		2.82		121,614		143.69
5,403		150.01 - 170.00		152.10		3.21		5,403		152.10
350,772		10.00 - 170.00		97.87		3.30		340,572		100.40

The weighted average fair value of options granted in 2013 and 2011 was $5.10 and $3.64 respectively. No options were granted in 2012. The fair value of each option granted was estimated on the date of grant using the Black-Scholes model. The decrease in United’s stock price through 2010 has rendered most of its outstanding options severely out of the money and potentially worthless to the grantee. Therefore historical exercise patterns do not provide a reasonable basis for determining the expected life of new option grants. United therefore uses the formula provided by the SEC in Staff Accounting Bulletin No 107 to determine the expected life of the options.

The weighted average assumptions used to determine the fair value of options are presented in the table below:


	2013		2012	2011
Expected volatility	30	%	NA	33	%
Expected dividend yield	0.0	%	NA	0.0	%
Expected life (in years)	6.25		NA	5.00
Risk free rate	2.0	%	NA	2.1	%

Compensation expense relating to options of $256,000 and $835,000, respectively, was included in earnings for 2012 and 2011. For 2013, United recognized a credit to compensation expense of $51,000 due to forfeitures of unvested options which exceeded option expense for that year. A deferred income tax benefit related to stock option expense of $99,000 and $325,000 was included in the determination of income tax expense in 2012 and 2011, respectively. For 2013, United reversed previously recognized deferred taxes of $20,000 related to the forfeited options. The amount of compensation expense for all periods was determined based on the fair value of options at the time of grant, multiplied by the number of options granted that were expected to vest, which was then amortized over the vesting period. The forfeiture rate for options is estimated to be approximately 3% per year. There were no options exercised during 2013, 2012 and 2011.

Compensation expense for restricted stock is based on the fair value of restricted stock awards at the time of grant, which is equal to the value of United’s common stock on the date of grant. The value of restricted stock grants that are expected to vest is amortized into expense over the vesting period. Compensation expense recognized in the consolidated statement of operations for restricted stock in 2013, 2012 and 2011 was $2.85 million, $1.66 million and $1.25 million, respectively. The total intrinsic value of restricted stock at December 31, 2013 was approximately $19.1 million.

As of December 31, 2013, there was $12.2 million of unrecognized compensation cost related to nonvested stock options and restricted stock granted under the 2000 Plan. The cost is expected to be recognized over a weighted-average period of 3.55 years. The aggregate grant date fair value of options and restricted stock that vested during 2013 was $2.43 million.

United sponsors a Dividend Reinvestment and Stock Purchase Plan (“DRIP”) that allows participants who already own United’s common stock to purchase additional shares directly from the Company. The DRIP also allows participants to automatically reinvest their quarterly dividends in additional shares of common stock without a commission. The DRIP is currently suspended and no shares were issued in 2013 or 2012. During 2011, 538 shares were issued in connection with the DRIP.

United’s 401(k) Plan regularly purchases shares of United’s common stock directly from United. During 2013, 2012 and 2011, United’s 401(k) Plan purchased 48,996 shares, 86,350 shares and 372,363 shares, respectively, directly from United at the average of the high and low stock prices on the transaction dates. In addition, United has an Employee Stock Purchase Program (“ESPP”) that allows eligible employees to purchase shares of common stock at a 5% discount, with no commission charges. During 2013, 2012 and 2011 United issued 13,982 shares, 23,555 shares and 31,573 shares, respectively through the ESPP.

United offers its common stock as an investment option in its deferred compensation plan. The common stock component is accounted for as an equity instrument and is reflected in the consolidated balance sheet as common stock issuable. The deferred compensation plan does not allow for diversification once an election is made to invest in United stock and settlement must be accomplished in shares at the time the deferral period is completed. At December 31, 2013 and 2012, United had 241,832 and 133,238 shares, respectively, of its common stock that was issuable under the deferred compensation plan.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Subparagraph (SX 210.4-08.(d),(e))
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Topic 505
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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-Paragraph d
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Staff Accounting Bulletin (SAB)
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Assets and Liabilities Measured at Fair Value

12 Months Ended

Dec. 31, 2013

Fair Value [Abstract]

Assets and Liabilities Measured at Fair Value

(24)	Assets and Liabilities Measured at Fair Value

Fair value measurements are determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, the Financial Accounting Standards Board’s Accounting Standards Codification Topic 820 (“ASC 820”) Fair Value Measurements and Disclosures establishes a fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy).

Fair Value Hierarchy

Level 1 Valuation is based upon quoted prices (unadjusted) in active markets for identical assets or liabilities that United has the ability to access.

Level 2 Valuation is based upon quoted prices for similar assets and liabilities in active markets, as well as inputs that are observable for the asset or liability (other than quoted prices), such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals.

Level 3 Valuation is generated from model-based techniques that use at least one significant assumption based on unobservable inputs for the asset or liability, which are typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. United’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

The following is a description of the valuation methodologies used for assets and liabilities recorded at fair value.

Securities Available-for-Sale

Investment securities available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter markets and money market funds. Level 2 securities include mortgage-backed securities issued by government sponsored entities, municipal bonds, corporate debt securities and asset-backed securities and are valued based on observable inputs that include: quoted market prices for similar assets, quoted market prices that are not in an active market, or other inputs that are observable in the market and can be corroborated by observable market data for substantially the full term of the securities. Securities classified as Level 3 include asset-backed securities in less liquid markets. Securities classified as Level 3 are valued based on estimates obtained from broker-dealers.

Deferred Compensation Plan Assets and Liabilities

Included in other assets in the consolidated balance sheet are assets related to employee deferred compensation plans. The assets associated with these plans are invested in mutual funds and classified as Level 1. Deferred compensation liabilities, also classified as Level 1, are carried at the fair value of the obligation to the employee, which mirrors the fair value of the invested assets and is included in other liabilities in the consolidated balance sheet.

Mortgage Loans Held for Sale

Mortgage loans held for sale are carried at the lower of cost or market value. The fair value of mortgage loans held for sale is based on what secondary markets are currently offering for portfolios with similar characteristics.

Loans

United does not record loans at fair value on a recurring basis. However, from time to time, a loan is considered impaired and an allowance for loan losses is established. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment based on the present value of expected future cash flows discounted at the loan’s effective interest rate, except that as a practical expedient, a creditor may measure impairment based on a loan’s observable market price, or the fair value of the collateral if repayment of the loan is dependent upon the sale of the underlying collateral. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. In accordance with ASC 820, impaired loans where an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. When the fair value of the collateral is based on an observable market price or a current appraised value, United records the impaired loan as nonrecurring Level 2. When an appraised value is not available or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, United records the impaired loan as nonrecurring Level 3.

Foreclosed Assets

Foreclosed assets are adjusted to fair value, less cost to sell, upon transfer of the loans to foreclosed assets. Subsequently, foreclosed assets are carried at the lower of carrying value or fair value. Fair value is based upon independent market prices, appraised values of the collateral or management’s estimation of the value of the collateral. When the fair value of the collateral is based on an observable market price or a current appraised value, United records the foreclosed asset as nonrecurring Level 2. When an appraised value is not available or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, United records the foreclosed asset as nonrecurring Level 3.

Derivative Financial Instruments

United uses interest rate swaps and interest rate floors to manage its interest rate risk. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves and implied volatilities. The fair values of interest rate swaps are determined using the market standard methodology of netting the discounted future fixed cash receipts and the discounted expected variable cash payments. The variable cash payments are based on an expectation of future interest rates (forward curves) derived from observable market interest rate curves.

The fair values of interest rate options are determined using the market standard methodology of discounting the future expected cash receipts that would occur if variable interest rates fell below the strike rate of the floors. The variable interest rates used in the calculation of projected receipts on the floor are based on an expectation of future interest rates derived from observable market interest rate curves and volatilities. To comply with the provisions of ASC 820, United incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, United has considered the effect of netting and any applicable credit enhancements, such as collateral postings, thresholds, mutual puts, and guarantees.

Although United has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of December 31, 2013, United had assessed the significance of the effect of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, United has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The table below presents United’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and 2012, aggregated by the level in the fair value hierarchy within which those measurements fall (in thousands):


December 31, 2013	Level 1		Level 2		Level 3		Total
Assets:
Securities available-for-sale
State and political subdivisions	$	—	$	23,242	$	—	$	23,242
Mortgage-backed securities		—		1,145,347		—		1,145,347
Corporate bonds		—		249,946		350		250,296
Asset-backed securities		—		410,633		—		410,633
Other		—		2,699		—		2,699
Deferred compensation plan assets		3,496		—		—		3,496
Derivative financial instruments		—		23,833		—		23,833
Total assets	$	3,496	$	1,855,700	$	350	$	1,859,546
Liabilities:
Deferred compensation plan liability	$	3,496	$	—	$	—	$	3,496
Brokered certificates of deposit		—		173,657		—		173,657
Derivative financial instruments		—		46,233		—		46,233
Total liabilities	$	3,496	$	219,890	$	—	$	223,386


December 31, 2012	Level 1		Level 2		Level 3		Total
Assets:
Securities available-for-sale
State and political subdivisions	$	—	$	29,052	$	—	$	29,052
Mortgage-backed securities		—		1,428,502		—		1,428,502
Corporate bonds		—		163,312		350		163,662
Asset-backed securities		—		210,556		—		210,556
Other		—		2,821		—		2,821
Deferred compensation plan assets		3,101		—		—		3,101
Derivative financial instruments		—		658		—		658
Total assets	$	3,101	$	1,834,901	$	350	$	1,838,352
Liabilities:
Deferred compensation plan liability	$	3,101	$	—	$	—	$	3,101
Brokered certificates of deposit		—		154,641		—		154,641
Derivative financial instruments		—		12,543		—		12,543
Total liabilities	$	3,101	$	167,184	$	—	$	170,285

The following table shows a reconciliation of the beginning and ending balances for assets measured at fair value on a recurring basis using significant unobservable inputs that are classified as level 3 values (in thousands):


	Securities Available-for-Sale
	2013		2012		2011
Balance at beginning of period	$	350	$	350	$	5,284
Amounts included in earnings		—		—		(19	)
Paydowns		—		—		(1,119	)
Transfers between valuation levels, net		—		—		(3,796	)
Balance at end of period	$	350	$	350	$	350

In 2011, United transferred mortgage backed securities from Level 3 to Level 2. These securities were recent purchases that had not been priced at the balance sheet date and amortized cost was assigned as the fair value. In subsequent periods, the security was able to be priced based on objectively observable inputs based on similar assets. There have been no other transfers between levels.

At December 31, 2013, United had two securities that have Level 3 valuations. They are trust preferred securities in community banks that have shown deteriorating financial condition during the financial crisis, and both are currently deferring interest payments. Since both investments are not actively traded, there is no recent trade activity upon which to assess value. The values assigned to the investments are based on sales price estimates from brokers. Both investments have a par amount of $1 million. One was considered impaired in 2010 and was written down to $50,000 with a $950,000 impairment charge to earnings. The other is carried at its original cost basis of $1 million with a $700,000 negative mark to fair value through other comprehensive income. United does not consider this investment to be other-than-temporarily impaired, as the community bank was recapitalized by a private equity investment that management believes will result in full payment at maturity.

Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis

United may be required, from time to time, to measure certain assets at fair value on a nonrecurring basis. These include assets that are measured at the lower of cost or market that were recognized at fair value below cost at the end of the period. The table below presents United’s assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2013 and 2012, aggregated by the level in the fair value hierarchy within which those measurements fall (in thousands):


December 31, 2013	Level 1		Level 2		Level 3		Total
Assets:
Loans	$	—	$	—	$	82,798	$	82,798
Foreclosed properties		—		—		3,747		3,747
Total assets	$	—	$	—	$	86,545	$	86,545

December 31, 2012	Level 1		Level 2		Level 3		Total
Assets:
Loans	$	—	$	—	$	165,751	$	165,751
Foreclosed properties		—		—		14,788		14,788
Total assets	$	—	$	—	$	180,539	$	180,539

Loans that are reported above as being measured at fair value on a nonrecurring basis are generally impaired loans that have either been partially charged off or have specific reserves assigned to them. Nonaccrual impaired loans that are collateral dependent are generally written down to 80% of appraised value which considers the estimated costs to sell. Specific reserves are established for impaired loans based on appraised value of collateral or discounted cash flows. Foreclosed properties that are included above as measured at fair value on a nonrecurring basis are those properties that resulted from a loan that had been charged down or have been written down subsequent to foreclosure. Foreclosed properties are generally recorded at the lower of 80% of appraised value or 90% of the asking price which considers the estimated cost to sell.

Assets and Liabilities Not Measured at Fair Value

For financial instruments that have quoted market prices, those quotes are used to determine fair value. Financial instruments that have no defined maturity, have a remaining maturity of 180 days or less, or reprice frequently to a market rate, are assumed to have a fair value that approximates reported book value, after taking into consideration any applicable credit risk. If no market quotes are available, financial instruments are valued by discounting the expected cash flows using an estimated current market interest rate for the financial instrument. For off-balance sheet derivative instruments, fair value is estimated as the amount that United would receive or pay to terminate the contracts at the reporting date, taking into account the current unrealized gains or losses on open contracts.

The short maturity of United’s assets and liabilities results in having a significant number of financial instruments whose fair value equals or closely approximates carrying value. Such financial instruments are reported in the following balance sheet captions: cash and cash equivalents, mortgage loans held for sale, and short-term borrowings. The fair value of securities available-for-sale equals the balance sheet value. Due to the short-term settlement of accrued interest receivable and payable, the carrying amount closely approximates fair value.

Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect the premium or discount on any particular financial instrument that could result from the sale of United’s entire holdings. Because no ready market exists for a significant portion of United’s financial instruments, fair value estimates are based on many judgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Fair value estimates are based on existing on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Significant assets and liabilities that are not considered financial instruments include the mortgage banking operation, brokerage network, deferred income taxes, premises and equipment and goodwill. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

Off-balance sheet instruments (commitments to extend credit and standby letters of credit) are generally short-term and at variable rates. Therefore, both the carrying amount and the estimated fair value associated with these instruments are immaterial.

The carrying amount and fair values for other financial instruments that are not measured at fair value on a recurring basis in United’s balance sheet at December 31, 2013 and 2012 are as follows (in thousands):


	Carrying		Fair Value Level
December 31, 2013	Amount		Level 1		Level 2		Level 3		Total
Assets:
Securities held-to-maturity	$	479,742	$	—	$	485,585	$	—	$	485,585
Loans, net		4,252,504		—		—		4,165,591		4,165,591
Mortgage loans held for sale		10,319		—		10,529		—		10,529
Liabilities:
Deposits		6,201,505		—		6,204,815		—		6,204,815
Federal Home Loan Bank advances		120,125		—		120,125		—		120,125
Long-term debt		129,865		—		—		130,262		130,262

December 31, 2012
Assets:
Securities held-to-maturity	$	244,184	$	—	$	261,131	$	—	$	261,131
Loans, net		4,067,871		—		—		3,957,669		3,957,669
Mortgage loans held for sale		28,821		—		29,693		—		29,693
Liabilities:
Deposits		5,952,140		—		5,988,743		—		5,988,743
Federal Home Loan Bank advances		40,125		—		40,125		—		40,125
Long-term debt		124,805		—		—		118,626		118,626

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Condensed Financial Statements of United Community Banks, Inc. (Parent Only)

12 Months Ended

Dec. 31, 2013

Condensed Financial Statements of United Community Banks, Inc. (Parent Only) [Abstract]

Condensed Financial Statements of United Community Banks, Inc. (Parent Only)

(25)	Condensed Financial Statements of United Community Banks, Inc. (Parent Only)


Statement of Operations
For the Years Ended December 31, 2013, 2012 and 2011

(in thousands)

	2013		2012			2011
Dividends from bank subsidiary	$	50,000	$	—		$	—
Shared service fees from subsidiaries		6,764		6,714			7,646
Other		1,217		1,169			609
Total income		57,981		7,883			8,255
Interest expense		10,977		10,201			9,587
Other expense		8,658		8,717			9,367
Total expenses		19,635		18,918			18,954
Income tax benefit (expense)		24,862		398			(1,272	)
Income (loss) before equity in undistributed loss of subsidiaries		63,208		(10,637	)		(11,971	)
Equity in undistributed earnings (loss) of subsidiaries		209,932		44,493			(214,775	)
Net income (loss)	$	273,140	$	33,856		$	(226,746	)


Balance Sheet
As of December 31, 2013 and 2012

(in thousands)

	2013		2012
Assets
Cash	$	36,338	$	54,047
Investment in subsidiaries		869,665		655,934
Other assets		34,972		6,708
Total assets	$	940,975	$	716,689
Liabilities and Shareholders’ Equity

Long-term debt	$	129,865	$	124,805
Other liabilities		15,395		10,479
Total liabilities		145,260		135,284
Shareholders’ equity		795,715		581,405
Total liabilities and shareholders’ equity	$	940,975	$	716,689


Statement of Cash Flows
For the Years Ended December 31, 2013, 2012 and 2011

(in thousands)

	2013			2012			2011
Operating activities:
Net income (loss)	$	273,140		$	33,856		$	(226,746	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Equity in undistributed (earnings) loss of the subsidiaries		(209,932	)		(44,493	)		214,775
Depreciation, amortization and accretion		82			142			122
Stock-based compensation		3,045			1,976			2,144
Change in assets and liabilities:
Other assets		(29,168	)		21,722			(3,604	)
Other liabilities		5,682			(20,483	)		6,590
Net cash provided by (used) in operating activities		42,849			(7,280	)		(6,719	)
Investing activities:
Investment in subsidiaries		—			—			(292,000	)
Sales and paydowns of securities available for sale		586			—			—
Net cash provided by (used in) investing activities		586			—			(292,000	)
Financing activities:
Repayment of subordinated notes		(35,000	)		(30,500	)		—
Proceeds from issuance of senior notes		40,000			35,000			—
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans		796			894			1,453
Proceeds from issuance of common and preferred stock, net of offering costs		—			—			361,560
Proceeds from penalty on incomplete private equity transaction		—			—			3,250
Proceeds from exercise of warrant		19,389			—			—
Retirement of preferred stock		(75,217	)		—			—
Cash dividends on Series A preferred stock		(15	)		(12	)		(13	)
Cash dividends on Series B preferred stock		(9,440	)		(9,000	)		(9,020	)
Cash dividends on Series D preferred stock		(1,657	)		(1,687	)		(1,210	)
Net cash (used in) provided by financing activities		(61,144	)		(5,305	)		356,020
Net change in cash		(17,709	)		(12,585	)		57,301
Cash at beginning of year		54,047			66,632			9,331
Cash at end of year	$	36,338		$	54,047		$	66,632

Subsequent Events

12 Months Ended

Dec. 31, 2013

Subsequent Events [Abstract]

Subsequent Events

(26)	Subsequent Events

On January 7, 2014, United entered into a credit agreement with Synovus Bank. The credit agreement provides for aggregate unsecured borrowings of up to $50 million at any time outstanding pursuant to a revolving line of credit that matures on January 7, 2017. Although the credit agreement is unsecured, United has agreed not to pledge its assets to any other creditors, including, without limitation, the stock of the Bank, subject to certain exceptions set forth in the credit agreement.

The credit agreement contains customary representations, warranties, covenants and events of default, including, without limitation, financial covenants requiring that United and the Bank each maintain a total risk-based capital ratio of 10.50% or greater, a tier 1 risk-based common capital ratio of 8.50% or greater, a tier 1 risk-based capital ratio of 8.50% or greater, a tier 1 leverage ratio of 7.25% or greater and maintain “well-capitalized” status at all times.

On January 10, 2014, United redeemed the remaining $105 million in outstanding Series B preferred stock at par plus accrued and unpaid dividends through the date of redemption. The redemption of the preferred stock was funded by a $69 million dividend from the Bank, $25 million drawn on the revolving line with Synovus Bank and cash on hand.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation At December 31, 2013, United was a bank holding company subject to the regulation of the Board of Governors of the Federal Reserve System (the “Federal Reserve”) whose principal business was conducted by its wholly-owned commercial bank subsidiary, United Community Bank (the “Bank”). United is subject to regulation under the Bank Holding Company Act of 1956. The consolidated financial statements include the accounts of United, the Bank and other wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. The Bank is a Georgia state chartered commercial bank that serves markets throughout north Georgia, coastal Georgia, the Atlanta, Georgia MSA, the Gainesville, Georgia MSA, western North Carolina, the Greenville, South Carolina MSA and east and central Tennessee and provides a full range of banking services. The Bank is insured and subject to the regulation of the Federal Deposit Insurance Corporation (“FDIC”) and is also subject to the regulation of the Georgia Department of Banking and Finance.
Use of Estimates	Use of Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the balance sheet and revenue and expenses for the years then ended. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change are the determination of the allowance for loan losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, the valuation of goodwill and separately identifiable intangible assets associated with mergers and acquisitions and the valuation of deferred tax assets.
Operating Segments	Operating Segments Operating segments are components of a business about which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. Public companies are required to report certain financial information about operating segments in interim and annual financial statements. Although United’s operations are divided among geographic regions and local community banks within those regions, those regions and banks have similar economic characteristics and are therefore aggregated into one operating segment for purposes of segment reporting. Therefore, because United has only one operating and reportable segment, segment information is not provided separately from the consolidated financial statements.
Short-term Investments	Short-term Investments Short-term investments include overnight and term federal funds sold, commercial paper, reverse repurchase agreements and other temporary investments with maturities of less than 90 days. United uses a variety of short-term investment vehicles to temporarily invest funds.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include amounts due from banks, interest-bearing deposits in banks, federal funds sold, commercial paper, reverse repurchase agreements and short-term investments and are carried at cost. Federal funds are generally sold for one-day periods, interest-bearing deposits in banks are available on demand and commercial paper investments and reverse repurchase agreements mature within a period of less than 90 days.
Investment Securities	Investment Securities United classifies its securities in one of three categories: trading, held-to-maturity or available-for-sale. United does not hold any trading securities that are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities for which United has the ability and intent to hold until maturity. All other securities are classified as available-for-sale. Held-to-maturity securities are recorded at cost, adjusted for the amortization or accretion of premiums or discounts. Available-for-sale securities are recorded at fair value. Unrealized holding gains and losses, net of the related tax effect, on available-for-sale securities are excluded from net income and are reported in other comprehensive income as a separate component of shareholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Unrealized holding gains or losses associated with transfers of securities from available-for-sale to held-to-maturity are included in the balance of accumulated other comprehensive income in the consolidated balance sheet. These unrealized holding gains or losses are amortized into income over the remaining life of the security as an adjustment to the yield in a manner consistent with the amortization or accretion of the original purchase premium or discount on the associated security. Management evaluates investment securities for other than temporary impairment on a quarterly basis. A decline in the fair value of available-for-sale and held-to-maturity securities below cost that is deemed other than temporary is charged to earnings for a decline in value deemed to be credit related. The decline in value attributed to non credit related factors is recognized in other comprehensive income and a new cost basis for the security is established. Premiums and discounts are amortized or accreted over the life of the related security as an adjustment to the yield. Realized gains and losses for securities classified as available-for-sale and held-to-maturity are included in net income and derived using the specific identification method for determining the cost of the securities sold. Federal Home Loan Bank (“FHLB”) stock is included in other assets at its original cost basis, as cost approximates fair value as there is no ready market for such investments.
Mortgage Loans Held for Sale	Mortgage Loans Held for Sale Mortgage loans held for sale are carried at the lower of aggregate cost or market value. The amount by which cost exceeds market value is accounted for as a valuation allowance. Changes in the valuation allowance are included in the determination of net income for the period in which the change occurs. No market valuation allowances were required at December 31, 2013 or 2012 since those loans have market values that approximated the recorded cost basis.
Loans	Loans With the exception of purchased loans that are recorded at fair value on the date of acquisition, loans are stated at principal amount outstanding, net of any unearned revenue and net of any deferred loan fees and costs. Interest on loans is primarily calculated by using the simple interest method on daily balances of the principal amount outstanding. The accrual of interest is discontinued when a loan becomes 90 days past due and is not both well collateralized and in the process of collection, or when management believes, after considering economic and business conditions and collection efforts, that the principal or interest will not be collectible in the normal course of business. Past due status is based on contractual terms of the loan. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is charged against interest revenue on loans. Interest payments are applied to reduce the principal balance on nonaccrual loans. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, there is a sustained period of repayment performance and future payments are reasonably assured. Nonaccrual loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. A loan is considered impaired when, based on current events and circumstances, it is probable that all amounts due, according to the contractual terms of the loan, will not be collected. Individually impaired loans are measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, at the loan’s observable market price, or the fair value of the collateral if the loan is collateral dependent. Interest revenue on impaired loans is discontinued when the loans meet the criteria for nonaccrual status described above. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not considered impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Concentration of Credit Risk: Most of United’s business activity is with customers located within the markets where it has banking operations. Therefore, United’s exposure to credit risk is significantly affected by changes in the economy within its markets. More than 80% of United’s loan portfolio is secured by real estate and is therefore susceptible to changes in real estate valuations. Certain Purchased Loans: United from time to time purchases loans, primarily through business combination transactions. Some of those purchased loans show evidence of credit deterioration since origination. Purchased loans are recorded at their estimated fair value such that there is no carryover of the seller’s allowance for loan losses. After acquisition, further losses are recognized by an increase in the allowance for loan losses. Such purchased loans are accounted for individually or aggregated into pools of loans based on common risk characteristics such as the type of loan. United estimates the amount and timing of expected cash flows for each purchased loan or pool and the expected cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan or pool (accretable yield). The excess of the loan’s or pool’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan or pool, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, a loss is recorded. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest revenue.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses includes the allowance for loan losses (contra asset account) and the allowance for unfunded commitments (liability account included in other liabilities). Increases to the allowance for loan losses and allowance for unfunded commitments are established through a provision for credit losses charged to income. Loans are charged against the allowance for loan losses when available information confirms that the collectability of the principal is unlikely. The allowance for loan losses represents an amount, which, in management’s judgment, is adequate to absorb probable losses on existing loans as of the date of the balance sheet. The allowance for unfunded commitments represents expected losses on unfunded commitments and is reported in the consolidated balance sheet in other liabilities. The allowance for loan losses is composed of general reserves and specific reserves. General reserves are determined by applying loss percentages to the individual loan categories that are based on actual historical loss experience. United uses an eight-quarter weighted average historical loss rate for each major loan category, weighted toward the most recent quarters’ losses. Additionally, the general economic and business conditions affecting key lending areas, credit quality trends, collateral values, loan volumes and concentrations, seasoning of the loan portfolio, the findings of internal and external credit reviews and results from external bank regulatory examinations are considered in this evaluation. The need for specific reserves is evaluated on nonaccrual loan relationships greater than $500,000, accruing relationships rated substandard that are greater than $2 million and all Troubled Debt Restructurings (“TDRs”) including certain primary home loans in process of restructure. The specific reserves are determined on a loan-by-loan basis based on management’s evaluation of United’s exposure for each credit, given the current payment status of the loan and the value of any underlying collateral. Loans for which specific reserves are provided are excluded from the calculation of general reserves. The allocation of the allowance for loan losses is based on historical data, subjective judgment and estimates and, therefore, is not necessarily indicative of the specific amounts or loan categories in which charge-offs may ultimately occur. Due to the imprecise nature of the loan loss estimation process and the effects of changing conditions, these risk attributes may not be adequately captured in the data related to the formula-based loan loss components used to determine allocations in United’s analysis of the adequacy of the allowance for loan losses. Consequently, management believes that the unallocated allowance is appropriate to reflect probable incurred but unconfirmed losses in the loan portfolio not otherwise captured by the formula-based loan loss components. For purposes of determining general reserves, United segments the loan portfolio into broad categories with similar risk elements. Those categories and their specific risks are described below. Commercial (secured by real estate) – Loans in this category are susceptible to declines in general economic conditions, occupancy rates and declines in real estate values. Business failure, lack of a suitable alternative use for the property and decline in general economic conditions are also risks common to this segment of the loan portfolio. Commercial & industrial – Risks to this loan category include industry concentrations and the inability to monitor the condition of the collateral which often consists of inventory, accounts receivable and other non real estate assets. Equipment and inventory obsolescence can also pose a risk. Declines in general economic conditions and other events can cause cash flows to fall to levels insufficient to service debt. Commercial construction – Risks common to commercial construction loans are cost overruns, changes in market demand for property, inadequate long-term financing arrangements and declines in real estate values. Residential mortgage – Residential mortgage loans are susceptible to weakening general economic conditions and increases in unemployment rates. Declining real estate values can reduce or eliminate the borrower’s home equity which can be particularly troubling for home equity lines.Residential construction – Residential construction loans are susceptible to the same risks as commercial construction loans. Changes in market demand for property leads to longer marketing times resulting in higher carrying costs, declining values, and higher interest rates. Consumer installment – Risks common to consumer installment loans include regulatory risks, unemployment and changes in local economic conditions as well as the inability to monitor collateral consisting of personal property. Management outsources a significant portion of its loan review to ensure objectivity in the loan review process and to challenge and corroborate the loan grading system. The loan review function provides additional analysis used in determining the adequacy of the allowance for loan losses. To supplement the outsourced loan review, management also has an internal loan review department that is independent of the lending function. Management believes the allowance for loan losses is appropriate at December 31, 2013. While management uses available information to recognize losses on loans, future additions to the allowance may be necessary based on changes in economic conditions. In addition, various regulatory agencies, as an integral part of their examination process, periodically review United’s allowance for loan losses.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the related assets. Costs incurred for maintenance and repairs are expensed as incurred. The range of estimated useful lives for buildings and improvements is 15 to 40 years, for land improvements, 10 to 35 years, and for furniture and equipment, 3 to 10 years.
Intangible Assets	Intangible Assets In connection with business combinations involving banks and branch locations, United generally records core deposit intangibles representing the value of the acquired core deposit base. Core deposit intangibles are amortized over the estimated useful life of the deposit base, generally on a straight-line or accelerated basis not exceeding 10 years. The remaining useful lives of core deposit intangibles are evaluated periodically to determine whether events and circumstances warrant a revision to the remaining period of amortization.
Foreclosed Properties	Foreclosed Properties Foreclosed property is initially recorded at fair value, less cost to sell. If the fair value, less cost to sell at the time of foreclosure is less than the loan balance, the deficiency is recorded as a loan charge-off against the allowance for loan losses. If the fair value, less cost to sell, of the foreclosed property decreases during the holding period, a valuation allowance is established with a charge to operating expenses. When the foreclosed property is sold, a gain or loss is recognized on the sale for the difference between the sales proceeds and the carrying amount of the property. Financed sales of foreclosed property are accounted for in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification Topic 360, Subtopic 20, Real Estate Sales (“ASC 360-20”).
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from United, the transferee obtains the right, free of conditions that constrain it from taking advantage of that right, to pledge or exchange the transferred assets and United does not maintain effective control over the transferred assets through an agreement to repurchase them before maturity.
FHLB Stock	FHLB Stock The Bank is a member of the FHLB. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on the ultimate recovery of par value. Both cash and stock dividends are reported as income. United’s FHLB stock is included in the balance of “other assets” in the consolidated balance sheet.
Bank Owned Life Insurance	Bank Owned Life Insurance United has purchased life insurance policies on certain key executives and members of management. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other changes or other amounts due that are probable at settlement.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments Financial instruments include off-balance sheet credit instruments such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The face amount for these items represents the exposure to loss before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.
Short-term Borrowings	Short-term Borrowings United uses a number of short-term funding sources to meet its funding needs. Short-term borrowings generally consist of federal funds purchased, repurchase agreements and other short-term borrowings.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recorded for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax benefits are recognized to the extent that realization of such benefits is more likely than not. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income taxes during the period that includes the enactment date. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of United’s assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable earnings and prudent and feasible tax planning strategies. Management weighs both the positive and negative evidence, giving more weight to evidence that can be objectively verified. The income tax benefit or expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 percent likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. United recognizes interest and / or penalties related to income tax matters in income tax expense.
Mortgage Banking Derivatives	Mortgage Banking Derivatives Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest rate on the loan is locked. United enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into in order to hedge the change in interest rates resulting from its commitments to fund the loans. United’s forward commitments for the future delivery of mortgage loans are based on United’s “best efforts” and therefore United is not penalized if a loan is not delivered to the investor if the loan did not get originated. Changes in the fair values of these derivatives generally offset each other and are included in “mortgage loan and other related fees” in the consolidated statement of operations.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities United’s interest rate risk management strategy incorporates the use of derivative instruments to minimize fluctuations in net income that are caused by interest rate volatility. United’s goal is to manage interest rate sensitivity by modifying the repricing or maturity characteristics of certain balance sheet assets and liabilities so that the net interest margin is not, on a material basis, adversely affected by movements in interest rates. United views this strategy as a prudent management of interest rate risk, such that net income is not exposed to undue risk presented by changes in interest rates. In carrying out this part of its interest rate risk management strategy, United uses interest rate derivative contracts. The primary type of derivative contract used by United to manage interest rate risk is interest rate swaps. Interest rate swaps generally involve the exchange of fixed- and variable-rate interest payments between two parties, based on a common notional principal amount and maturity date. United classifies its derivative financial instruments as either (1) a hedge of an exposure to changes in the fair value of a recorded asset or liability (“fair value hedge”), (2) a hedge of an exposure to changes in the cash flows of a recognized asset, liability or forecasted transaction (“cash flow hedge”), or (3) derivatives not designated as hedges. Changes in the fair value of derivatives not designated as hedges are recognized in current period earnings. United has master netting agreements with the derivatives dealers with which it does business, but reflects gross assets and liabilities on the consolidated balance sheet. United uses the long-haul method to assess hedge effectiveness. United documents, both at inception and over the life of the hedge, at least quarterly, its analysis of actual and expected hedge effectiveness. This analysis includes techniques such as regression analysis and hypothetical derivatives to demonstrate that the hedge has been, and is expected to be, highly effective in offsetting corresponding changes in the fair value or cash flows of the hedged item. For a qualifying fair value hedge, changes in the value of derivatives that have been highly effective as hedges are recognized in current period earnings along with the corresponding changes in the fair value of the designated hedged item attributable to the risk being hedged. For a qualifying cash flow hedge, the portion of changes in the fair value of the derivatives that have been highly effective are recognized in other comprehensive income until the related cash flows from the hedged item are recognized in earnings. For fair value hedges and cash flow hedges, ineffectiveness is recognized in the same income statement line as interest accruals on the hedged item to the extent that changes in the value of the derivative instruments do not perfectly offset changes in the value of the hedged items. If the hedge ceases to be highly effective, United discontinues hedge accounting and recognizes the changes in fair value in current period earnings. If a derivative that qualifies as a fair value or cash flow hedge is terminated or the designation removed, the realized or then unrealized gain or loss is recognized into income over the life of the hedged item (fair value hedge). Immediate recognition in earnings is required upon sale or extinguishment of the hedged item (fair value hedge) or if it is probable that the hedged cash flows will not occur (cash flow hedge). By using derivative instruments, United is exposed to credit and market risk. If the counterparty fails to perform, credit risk is equal to the fair value gain in a derivative. When the fair value of a derivative contract is positive, this situation generally indicates that the counterparty is obligated to pay United, and, therefore, creates a repayment risk for United. When the fair value of a derivative contract is negative, United is obligated to pay the counterparty and, therefore, has no repayment risk. United minimizes the credit risk in derivative instruments by entering into transactions with high-quality counterparties that are reviewed periodically by United. From time to time, United may require the counterparties to pledge securities as collateral to cover the net exposure. United’s derivative activities are monitored by its Asset/Liability Management Committee (“ALCO”) as part of that committee’s oversight of United’s asset/liability and treasury functions. ALCO is responsible for implementing various hedging strategies that are developed through its analysis of data from financial simulation models and other internal and industry sources. The resulting hedging strategies are then incorporated into the overall interest-rate risk management process. United recognizes the fair value of derivatives as assets or liabilities in the financial statements. The accounting for the changes in the fair value of a derivative depends on the intended use of the derivative instrument at inception. The change in fair value of instruments used as fair value hedges is accounted for in the net income of the period simultaneous with accounting for the fair value change of the item being hedged. The change in fair value of the effective portion of cash flow hedges is accounted for in other comprehensive income rather than net income. Changes in fair value of derivative instruments that are not designated as a hedge are accounted for in the net income of the period of the change.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share is net income (loss) available to common shareholders divided by the weighted average number of shares of common stock outstanding during the period. All outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. Additionally, shares issuable to participants in United’s deferred compensation plan are considered to be participating securities for purposes of calculating basic earnings per share. Diluted earnings per common share includes the dilutive effect of additional potential shares of common stock issuable under stock options, warrants and securities convertible into common stock.
Loss Contingencies	Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are such matters that will have a material effect on the financial statements.
Restrictions on Cash	Restrictions on Cash A portion of the cash on hand and on deposit with the Federal Reserve Bank of Atlanta was required to meet regulatory reserve requirements.
Dividend Restrictions	Dividend Restrictions Banking regulations require maintaining certain capital levels and may limit dividends paid by the Bank to United or by United to shareholders. Due to its accumulated deficit, the Bank is currently required to obtain approval of the Georgia Department of Banking and Finance before declaring any dividends to United.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions as more fully disclosed in Note 24. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Stock-Based Compensation	Stock-Based Compensation United uses the fair value method of recognizing expense for stock-based compensation based on the fair value of option and restricted stock awards at the date of grant.
Comprehensive Income	Comprehensive Income GAAP normally requires that recognized revenues, expenses, gains and losses be included in net income. In addition to net income, other components of comprehensive income include the after-tax effect of changes in unrealized gains and losses on available-for-sale securities and derivative financial instruments accounted for as cash flow hedges as well as net actuarial gains and losses, prior service costs and related amortization associated with United’s modified retirement plan. These items are reported as a separate component of shareholders’ equity. United presents comprehensive income in a separate statement of comprehensive income.
Reclassifications and Reverse Stock Split	Reclassifications and Reverse Stock Split Certain 2011and 2012 amounts have been reclassified to conform to the 2013 presentation. During the fourth quarter of 2013, United reclassified hedge ineffectiveness gains and losses from other fee revenue to net interest revenue. The impact of the reclassification has been reflected in all periods and was not material to any period. On June 17, 2011, United completed a 1-for-5 reverse stock split, whereby each 5 shares of United’s common stock was reclassified into one share of common stock, and each 5 shares of United’s non-voting common stock was reclassified into one share of non-voting common stock. All share and per share amounts for all periods presented have been adjusted to reflect the reverse split and the hedge ineffectiveness reclassification as though they had occurred prior to the earliest period presented.

Mergers and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Schedule of components of covered assets

	Purchased Impaired Loans		Other Purchased Loans		Other		Total
December 31, 2013
Commercial (secured by real estate)	$	—	$	12,342	$	—	$	12,342
Commercial & industrial		—		600		—		600
Construction and land development		—		2,731		—		2,731
Residential mortgage		—		4,633		—		4,633
Consumer installment		—		24		—		24
Total covered loans		—		20,330		—		20,330
Covered foreclosed property		—		—		1,211		1,211
Estimated loss reimbursement from the FDIC		—		—		1,341		1,341
Total covered assets	$	—	$	20,330	$	2,552	$	22,882

December 31, 2012
Commercial (secured by real estate)	$	—	$	22,823	$	—	$	22,823
Commercial & industrial		—		959		—		959
Construction and land development		405		3,712		—		4,117
Residential mortgage		116		5,302		—		5,418
Consumer installment		—		99		—		99
Total covered loans		521		32,895		—		33,416
Covered foreclosed property		—		—		7,278		7,278
Estimated loss reimbursement from the FDIC		—		—		6,773		6,773
Total covered assets	$	521	$	32,895	$	14,051	$	47,467

Balance Sheet Offsetting (Tables)

12 Months Ended

Dec. 31, 2013

Reverse Repurchase Agreements / Securities Lending Transactions [Abstract]

Schedule of summary of amounts outstanding under reverse repurchase agreements

	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet					Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount
December 31, 2013

Repurchase agreements / reverse repurchase agreements	$	385,000		$	(350,000	)	$	35,000	$	—		$	(38,982	)	$	(3,982	)
Derivatives		23,833			—			23,833		(4,378	)		(2,912	)		16,543
Total	$	408,833		$	(350,000	)	$	58,833	$	(4,378	)	$	(41,894	)	$	12,561
Weighted average interest rate of reverse repurchase agreements		1.09	%

	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Financial Instruments			Collateral Pledged			Net Amount
Repurchase agreements / reverse repurchase agreements	$	350,000		$	(350,000	)	$	—	$	—		$	—		$	—
Derivatives		46,232						46,232		(4,378	)		(38,145	)		3,709
Total	$	396,232		$	(350,000	)	$	46,232	$	(4,378	)	$	(38,145	)	$	3,709
Weighted average interest rate of repurchase agreements		.27	%

	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet			Net Asset Balance		Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Assets			Gross Amounts Offset on the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received		Net Amount
December 31, 2012

Repurchase agreements / reverse repurchase agreements	$	325,000		$	(265,000	)	$	60,000	$	—			(64,443)	$	(4,443)
Securities lending transactions		50,000			(50,000	)		—		—			—		—
Derivatives		658			—			658		(23	)		—		635
Total	$	375,658		$	(315,000	)	$	60,658	$	(23	)	$	(64,443)	$	(3,808)
Weighted average interest rate of reverse repurchase agreements		1.18	%

	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Gross Amounts not Offset in the Balance Sheet
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset on the Balance Sheet			Net Liability Balance		Financial Instruments			Collateral Pledged			Net Amount
Repurchase agreements / reverse repurchase agreements	$	265,000		$	(265,000	)	$	—	$	—		$	—		$	—
Securities lending transactions		50,000			(50,000	)		—		—			—			—
Derivatives		12,543			—			12,543		(23	)		(11,493	)		1,027
Total	$	327,543		$	(315,000	)	$	12,543	$	(23	)	$	(11,493	)	$	1,027
Weighted average interest rate of repurchase agreements		.43	%

Investment Securities (Tables)

12 Months Ended

Dec. 31, 2013

Investment Securities [Abstract]

Schedule of amortized cost, gross unrealized gains and losses and fair value of securities held to maturity


			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
As of December 31, 2013
State and political subdivisions	$	51,733	$	2,718	$	42	$	54,409
Mortgage-backed securities (1)		428,009		6,690		3,523		431,176

Total	$	479,742	$	9,408	$	3,565	$	485,585
As of December 31, 2012
State and political subdivisions	$	51,780	$	5,486	$	—	$	57,266
Mortgage-backed securities (1)		192,404		11,461		—		203,865
Total	$	244,184	$	16,947	$	—	$	261,131

(1) All are residential type mortgage-backed securities

Schedule of cost basis, unrealized gains and losses, and fair value of securities available for sale

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
As of December 31, 2013
State and political subdivisions	$	22,558	$	823	$	139	$	23,242
Mortgage-backed securities (1)		1,145,800		13,296		13,749		1,145,347
Corporate bonds		255,316		1,304		6,324		250,296
Asset-backed securities		409,086		2,535		988		410,633
Other		2,699		—		—		2,699
Total	$	1,835,459	$	17,958	$	21,200	$	1,832,217
As of December 31, 2012
State and political subdivisions	$	27,717	$	1,354	$	19	$	29,052
Mortgage-backed securities (1)		1,408,042		22,552		2,092		1,428,502
Corporate bonds		169,783		1,052		7,173		163,662
Asset-backed securities		209,411		1,894		749		210,556
Other		2,821		—		—		2,821
Total	$	1,817,774	$	26,852	$	10,033	$	1,834,593

(1) All are residential type mortgage-backed securities

Schedule of summary of held to maturity securities in an unrealized loss position


	Less than 12 Months				12 Months or More				Total
	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss
As of December 31, 2013
State and political subdivisions	$	1,595	$	42	$	—	$	—	$	1,595	$	42
Mortgage-backed securities		259,870		3,523		—		—		259,870		3,523
Total unrealized loss position	$	261,465	$	3,565	$	—	$	—	$	261,465	$	3,565

Schedule of summary of available for sale securities in an unrealized loss position


	Less than 12 Months				12 Months or More				Total
	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss
As of December 31, 2013
State and political subdivisions	$	4,539	$	139	$	—	$	—	$	4,539	$	139
Mortgage-backed securities		334,996		6,480		175,865		7,269		510,861		13,749
Corporate bonds		137,318		4,494		54,130		1,830		191,448		6,324
Asset-backed securities		164,933		722		22,370		266		187,303		988
Total unrealized loss position	$	641,786	$	11,835	$	252,365	$	9,365	$	894,151	$	21,200
As of December 31, 2012
State and political subdivisions	$	3,674	$	17	$	10	$	2	$	3,684	$	19
Mortgage-backed securities		326,485		2,092		—		—		326,485		2,092
Corporate bonds		21,248		136		93,903		7,037		115,151		7,173
Asset-backed securities		82,188		749		—		—		82,188		749
Total unrealized loss position	$	433,595	$	2,994	$	93,913	$	7,039	$	527,508	$	10,033

Schedule of summary of securities sales activities


	2013			2012			2011
Proceeds from sales	$	39,731		$	469,167		$	128,217
Gross gains on sales	$	264		$	7,364		$	1,173
Gross losses on sales		(78	)		(286	)		(331	)
Net gains on sales of securities	$	186		$	7,078		$	842
Income tax expense attributable to sales	$	72		$	2,753		$	328

Schedule of amortized cost and fair value of available for sale and held to maturity securities by contractual maturity

	Available-for-Sale				Held-to-Maturity
	Amortized Cost		Fair Value		Amortized Cost		Fair Value
State and political subdivisions:
Within 1 year	$	2,840	$	2,869	$	—	$	—
1 to 5 years		16,257		16,881		12,463		13,234
5 to 10 years		2,613		2,607		26,062		27,408
More than 10 years		848		885		13,208		13,767
		22,558		23,242		51,733		54,409
Corporate bonds:
1 to 5 years		38,305		38,520		—		—
5 to 10 years		206,237		201,504		—		—
More than 10 years		10,774		10,272		—		—
		255,316		250,296		—		—
Asset-backed securities:
1 to 5 years		89,770		89,438		—		—
5 to 10 years		269,337		271,418		—		—
More than 10 years		49,979		49,777		—		—
		409,086		410,633		—		—
Other:
More than 10 years		2,699		2,699		—		—
		2,699		2,699		—		—
Total securities other than mortgage-backed securities:
Within 1 year		2,840		2,869		—		—
1 to 5 years		144,332		144,839		12,463		13,234
5 to 10 years		478,187		475,529		26,062		27,408
More than 10 years		64,300		63,633		13,208		13,767
Mortgage-backed securities		1,145,800		1,145,347		428,009		431,176
	$	1,835,459	$	1,832,217	$	479,742	$	485,585

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

+ References + Details

Loans and Allowance for Credit Losses (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Schedule of major classifications of loans

	2013			2012
Commercial (secured by real estate)	$	1,756,710		$	1,813,365
Commercial & industrial		471,961			458,246
Commercial construction		148,903			154,769
Total commercial		2,377,574			2,426,380
Residential mortgage		1,315,964			1,214,203
Residential construction		328,579			381,677
Consumer installment		307,149			152,748
Total loans		4,329,266			4,175,008
Less allowance for loan losses		(76,762	)		(107,137	)
Loans, net	$	4,252,504		$	4,067,871

Schedule of United's recorded investment in assets

	Recorded Investment		Net Sales Proceeds		Net Charge-Off
Loans considered impaired	$	96,829	$	56,298	$	(40,531	)
Loans not considered impaired		25,687		15,227		(10,460	)
Foreclosed properties		8,398		5,933		(2,465	)
Total assets sold	$	130,914	$	77,458	$	(53,456	)

Schedule of recorded investment in loans by portfolio segment and allowance for loan losses based on impairment method


	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance
Year Ended December 31, 2013
Commercial (secured by real estate)	$	27,847	$	(36,470	)	$	1,945	$	31,016		$	24,338
Commercial & industrial		5,537		(18,914	)		1,888		18,016			6,527
Commercial construction		8,389		(6,483	)		69		1,694			3,669
Residential mortgage		26,642		(12,277	)		715		5,894			20,974
Residential construction		26,662		(23,049	)		173		8,746			12,532
Consumer installment		2,747		(2,461	)		1,154		1,039			2,479
Unallocated		9,313		—			—		(3,070	)		6,243
Total allowance for loan losses		107,137		(99,654	)		5,944		63,335			76,762
Allowance for unfunded commitments		—		—			—		2,165			2,165
Total allowance for credit losses	$	107,137	$	(99,654	)	$	5,944	$	65,500		$	78,927


	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance
Year Ended December 31, 2012
Commercial (secured by real estate)	$	31,644	$	(23,062	)	$	692	$	18,573		$	27,847
Commercial & industrial		5,681		(2,424	)		1,104		1,176			5,537
Commercial construction		6,097		(5,411	)		111		7,592			8,389
Residential mortgage		29,076		(17,262	)		799		14,029			26,642
Residential construction		30,379		(24,260	)		1,272		19,271			26,662
Consumer installment		2,124		(2,214	)		824		2,013			2,747
Unallocated		9,467		—			—		(154	)		9,313
Total allowance for loan losses		114,468		(74,633	)		4,802		62,500			107,137
Allowance for unfunded commitments		—		—			—		—			—
Total allowance for credit losses	$	114,468	$	(74,633	)	$	4,802	$	62,500		$	107,137


	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance
Year Ended December 31, 2011
Commercial (secured by real estate)	$	31,191	$	(59,468	)	$	448	$	59,473		$	31,644
Commercial & industrial		7,580		(24,890	)		967		22,024			5,681
Commercial construction		6,780		(55,730	)		203		54,844			6,097
Residential mortgage		22,305		(53,707	)		738		59,740			29,076
Residential construction		92,571		(118,916	)		1,678		55,046			30,379
Consumer installment		3,030		(3,594	)		1,044		1,644			2,124
Unallocated		11,238		—			—		(1,771	)		9,467
Total allowance for loan losses		174,695		(316,305	)		5,078		251,000			114,468
Allowance for unfunded commitments		—		—			—		—			—
Total allowance for credit losses	$	174,695	$	(316,305	)	$	5,078	$	251,000		$	114,468

	Allowance for Loan Losses
		December 31, 2013						December 31, 2012
		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Commercial (secured by real estate)		$	2,013	$	22,325	$	24,338	$	6,106	$	21,741	$	27,847
Commercial & industrial			66		6,461		6,527		490		5,047		5,537
Commercial construction			112		3,557		3,669		2,239		6,150		8,389
Residential mortgage			2,919		18,055		20,974		2,165		24,477		26,642
Residential construction			688		11,844		12,532		625		26,037		26,662
Consumer installment			224		2,255		2,479		19		2,728		2,747
Unallocated			—		6,243		6,243		—		9,313		9,313
Total allowance for loan losses			6,022		70,740		76,762		11,644		95,493		107,137
Allowance for unfunded commitments			—		2,165		2,165		—		—		—
Total allowance for credit losses		$	6,022	$	72,905	$	78,927	$	11,644	$	95,493	$	107,137


	Loans Outstanding
	December 31, 2013						December 31, 2012
	Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Commercial (secured by real estate)	$	60,208	$	1,696,502	$	1,756,710	$	104,409	$	1,708,956	$	1,813,365
Commercial & industrial		4,217		467,744		471,961		51,501		406,745		458,246
Commercial construction		13,715		135,188		148,903		40,168		114,601		154,769
Residential mortgage		20,672		1,295,292		1,315,964		22,247		1,191,956		1,214,203
Residential construction		14,808		313,771		328,579		34,055		347,622		381,677
Consumer installment		999		306,150		307,149		430		152,318		152,748
Unallocated		—		—		—		—		—		—
Total loans	$	114,619	$	4,214,647	$	4,329,266	$	252,810	$	3,922,198	$	4,175,008

Schedule of summary of loans outstanding


Balances at December 31, 2012	$	6,610
New loans and advances		1,470
Repayments		(1,606	)
Adjustment for changes in executive officers and directors		(3,576	)
Balances at December 31, 2013	$	2,898

Schedule of average balances of impaired loans and income recognized on impaired loans

	2013						2012						2011
	Average Balance		Interest Revenue Recognized During Impairment		Cash Basis Interest Revenue Received		Average Balance		Interest Revenue Recognized During Impairment		Cash Basis Interest Revenue Received		Average Balance		Interest Revenue Recognized During Impairment		Cash Basis Interest Revenue Received

Commercial (secured by real estate)	$	59,724	$	3,553	$	3,807	$	114,556	$	4,994	$	5,270	$	48,712	$	1,588	$	1,506
Commercial & industrial		4,609		401		865		45,233		1,051		2,523		24,329		153		704
Commercial construction		13,946		633		720		45,489		875		1,268		13,126		94		317
Total commercial		78,279		4,587		5,392		205,278		6,920		9,061		86,167		1,835		2,527
Residential mortgage		21,413		1,114		1,088		23,926		1,058		1,190		9,575		217		222
Residential construction		14,558		993		1,023		46,410		1,527		2,054		30,797		604		728
Consumer installment		383		21		21		564		26		27		101		6		6
Total	$	114,633	$	6,715	$	7,524	$	276,178	$	9,531	$	12,332	$	126,640	$	2,662	$	3,483

Schedule of loans individually evaluated for impairment by class of loans

	December 31, 2013						December 31, 2012
	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated

With no related allowance recorded:
Commercial (secured by real estate)	$	30,361	$	24,205	$	—	$	74,066	$	62,609	$	—
Commercial & industrial		2,252		2,252		—		74,572		49,572		—
Commercial construction		974		974		—		23,938		17,305		—
Total commercial		33,587		27,431		—		172,576		129,486		—
Residential mortgage		4,496		3,634		—		10,336		8,383		—
Residential construction		9,462		7,807		—		35,439		19,093		—
Consumer installment		—		—		—		—		—		—
Total with no related allowance recorded		47,545		38,872		—		218,351		156,962		—

With an allowance recorded:
Commercial (secured by real estate)		36,085		36,003		2,013		44,395		41,800		6,106
Commercial & industrial		2,248		1,965		66		2,170		1,929		490
Commercial construction		12,821		12,741		112		23,746		22,863		2,239
Total commercial		51,154		50,709		2,191		70,311		66,592		8,835
Residential mortgage		17,624		17,038		2,919		14,267		13,864		2,165
Residential construction		8,469		7,001		688		15,412		14,962		625
Consumer installment		999		999		224		441		430		19
Total with an allowance recorded		78,246		75,747		6,022		100,431		95,848		11,644
Total	$	125,791	$	114,619	$	6,022	$	318,782	$	252,810	$	11,644

Schedule of recorded investment in nonaccrual loans

	2013		2012
Commercial (secured by real estate)	$	8,340	$	22,148
Commercial & industrial		427		31,817
Commercial construction		361		23,843
Total commercial		9,128		77,808
Residential mortgage		13,178		12,589
Residential construction		4,264		18,702
Consumer installment		249		795
Total	$	26,819	$	109,894

Schedule of aging of the recorded investment in past due loans

	Loans Past Due								Loans Not
As of December 31, 2013	30 - 59 Days		60 - 89 Days		> 90 Days		Total		Past Due		Total

Commercial (secured by real estate)	$	5,724	$	2,797	$	2,547	$	11,068	$	1,745,642	$	1,756,710
Commercial & industrial		2,349		223		88		2,660		469,301		471,961
Commercial construction		94		190		235		519		148,384		148,903
Total commercial		8,167		3,210		2,870		14,247		2,363,327		2,377,574
Residential mortgage		11,067		3,262		5,081		19,410		1,296,554		1,315,964
Residential construction		1,335		588		1,375		3,298		325,281		328,579
Consumer installment		1,243		423		66		1,732		305,417		307,149
Total loans	$	21,812	$	7,483	$	9,392	$	38,687	$	4,290,579	$	4,329,266


As of December 31, 2012

Commercial (secured by real estate)	$	8,106	$	3,232	$	7,476	$	18,814	$	1,794,551	$	1,813,365
Commercial & industrial		1,565		429		867		2,861		455,385		458,246
Commercial construction		2,216		—		4,490		6,706		148,063		154,769
Total commercial		11,887		3,661		12,833		28,381		2,397,999		2,426,380
Residential mortgage		12,292		2,426		4,848		19,566		1,194,637		1,214,203
Residential construction		2,233		1,934		5,159		9,326		372,351		381,677
Consumer installment		1,320		245		289		1,854		150,894		152,748
Total loans	$	27,732	$	8,266	$	23,129	$	59,127	$	4,115,881	$	4,175,008

Schedule of loans modified under the terms of TDR

			Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Troubled Debt Restructurings That Have Subsequently Defaulted Within the Previous Twelve Months
Troubled Debt Restructurings for the Year ended December 31, 2013	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Recorded Investment
Commercial (secured by real estate)		20	$	12,483	$	11,384		3	$	670
Commercial & industrial		14		1,464		1,208		1		35
Commercial construction		1		416		416		2		1,454
Total commercial		35		14,363		13,008		6		2,159
Residential mortgage		49		7,098		6,573		3		641
Residential construction		15		2,160		2,015		3		531
Consumer installment		11		80		80		5		29
Total loans		110	$	23,701	$	21,676		17	$	3,360

Year ended December 31, 2012

Commercial (secured by real estate)		54	$	34,450	$	32,928		7	$	3,287
Commercial & industrial		22		3,619		3,616		3		71
Commercial construction		20		34,014		33,934		3		4,224
Total commercial		96		72,083		70,478		13		7,582
Residential mortgage		67		15,132		14,303		10		650
Residential construction		49		19,909		17,400		16		5,728
Consumer installment		25		334		328		4		39
Total loans		237	$	107,458	$	102,509		43	$	13,999

Year ended December 31, 2011

Commercial (secured by real estate)		57	$	56,981	$	56,031		4	$	1,447
Commercial & industrial		15		767		767		2		52
Commercial construction		9		16,243		16,243		—		—
Total commercial		81		73,991		73,041		6		1,499
Residential mortgage		75		11,008		10,444		9		718
Residential construction		44		22,584		21,821		9		1,289
Consumer installment		31		205		200		13		68
Total loans		231	$	107,788	$	105,506		37	$	3,574

Schedule of additional information on troubled debt restructurings

	December 31, 2013						December 31, 2012
	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment
	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment

Commercial (secured by real estate)		77	$	44,964	$	40,667		96	$	80,261	$	75,340
Commercial & industrial		36		3,527		3,245		32		7,492		7,250
Commercial construction		13		13,122		13,042		25		37,537		33,809
Total commercial		126		61,613		56,954		153		125,290		116,399
Residential mortgage		136		20,622		19,357		117		20,323		19,296
Residential construction		57		12,459		10,452		67		25,822		23,786
Consumer installment		26		203		203		51		1,292		1,282
Total loans		345	$	94,897	$	86,966		388	$	172,727	$	160,763

Schedule of risk category of loans by class of loans


						Substandard				Doubtful /
		Pass		Watch		Performing		Nonaccrual		Loss		Total
As of December 31, 2013
Commercial (secured by real estate)	$	1,630,521	$	40,124	$	77,725	$	8,340	$	—	$	1,756,710
Commercial & industrial		456,563		5,382		9,589		427		—		471,961
Commercial construction		120,852		10,932		16,758		361		—		148,903
Total commercial		2,207,936		56,438		104,072		9,128		—		2,377,574
Residential mortgage		1,219,433		31,364		51,989		13,178		—		1,315,964
Residential construction		298,685		11,526		14,104		4,264		—		328,579
Consumer installment		303,133		1,229		2,538		249		—		307,149
Total loans	$	4,029,187	$	100,557	$	172,703	$	26,819	$	—	$	4,329,266

As of December 31, 2012
Commercial (secured by real estate)	$	1,592,677	$	80,997	$	117,543	$	22,148	$	—	$	1,813,365
Commercial & industrial		402,548		5,404		18,477		31,817		—		458,246
Commercial construction		104,296		7,345		19,285		23,843		—		154,769
Total commercial		2,099,521		93,746		155,305		77,808		—		2,426,380
Residential mortgage		1,102,746		33,689		65,179		12,589		—		1,214,203
Residential construction		292,264		32,907		37,804		18,702		—		381,677
Consumer installment		147,214		1,086		3,653		795		—		152,748
Total loans	$	3,641,745	$	161,428	$	261,941	$	109,894	$	—	$	4,175,008

Foreclosed Property (Tables)

12 Months Ended

Dec. 31, 2013

Foreclosed Property [Abstract]

Schedule of classifications of foreclosed properties

		2013			2012
Commercial real estate	$	1,287		$	6,368
Commercial construction		—			2,204
Total commercial		1,287			8,572
Residential mortgage		3,380			5,192
Residential construction		736			11,454
Total foreclosed property		5,403			25,218
Less valuation allowance		(1,182	)		(6,954	)
Foreclosed property, net	$	4,221		$	18,264
Balance as a percentage of original loan unpaid principal		44.5	%		39.7	%

Schedule of activity in the valuation allowance for foreclosed property

		2013			2012			2011
Balance at beginning of year	$	6,954		$	18,982		$	16,565
Additions charged to expense		3,065			6,951			57,368
Charge-offs upon disposition		(8,837	)		(18,979	)		(54,951	)
Balance at end of year	$	1,182		$	6,954		$	18,982

Schedule of expenses related to foreclosed assets

		2013		2012		2011
Net loss on sales	$	1,641	$	1,924	$	11,038
Provision for unrealized losses		3,065		6,951		57,368
Operating expenses, net of rental income		3,163		5,118		10,499
Total foreclosed property expense	$	7,869	$	13,993	$	78,905

Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Premises and Equipment [Abstract]

Schedule of premises and equipments

		2013			2012
Land and land improvements	$	80,845		$	81,272
Buildings and improvements		114,048			114,127
Furniture and equipment		63,015			66,565
Construction in progress		510			1,181
		258,418			263,145
Less accumulated depreciation		(94,829	)		(94,225	)
Premises and equipment, net	$	163,589		$	168,920

Schedule of rent commitments under operating leases

2014	$	1,852
2015		1,393
2016		563
2017		537
2018		399
Thereafter		1,566
Total	$	6,310

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill and Other Intangible Assets [Abstract]

Schedule of summary of core deposit intangible assets

		2013		2012
Gross carrying amount	$	32,652	$	32,652
Less accumulated amortization		29,172		27,142
Net carrying amount	$	3,480	$	5,510

Schedule of estimated amortization expense

2014	$	1,349
2015		956
2016		879
2017		263
2018		31

Deposits (Tables)

12 Months Ended

Dec. 31, 2013

Deposits [Abstract]

Schedule of summary of contractual maturities of time deposits

Maturing In:
2014	$	1,098,425
2015		232,625
2016		118,261
2017		15,353
2018		21,191
thereafter		268,960
	$	1,754,815

Federal Home Loan Bank Advances (Tables)

12 Months Ended

Dec. 31, 2013

Banking And Thrift [Abstract]

Schedule of maturities and current rates of outstanding advances

		Amount
Maturing In:		Maturing	Current Rate Range
2014	$	120,000	0.17% - 0.20%
2016		125
	$	120,125

Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Long-term Debt, Unclassified [Abstract]

Schedule of long-term debt

		2013		2012	Issue Date	Stated Maturity Date	Earliest Call Date		Interest Rate
2013 senior debentures	$	40,000	$	—	2013	2018	2015		6.000	%
2012 senior debentures		35,000		35,000	2012	2017	2017		9.000
Total senior debentures		75,000		35,000
2003 subordinated debentures		—		35,000	2003	2015	2010		7.500
Total subordinated debentures		—		35,000
United Community Capital Trust		21,650		21,650	1998	2028	2008		8.125
United Community Statutory Trust I		5,155		5,155	2000	2030	2010		10.600
United Community Capital Trust II		10,309		10,309	2000	2030	2010		11.295
Southern Bancorp Capital Trust I		4,382		4,382	2004	2034	2009	Prime + 1.00
United Community Statutory Trust II		12,131		12,077	2008	2038	2013		9.000
United Community Statutory Trust III		1,238		1,232	2008	2038	2013	Prime + 3.00
Total trust preferred securities		54,865		54,805
Total long-term debt	$	129,865	$	124,805

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ 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 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Reclassifications Out of Accumulated Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2013

Reclassifications Out Of Accumulated Other Comprehensive Income [Abstract]

Schedule of details regarding amounts reclassified out of accumulated other comprehensive income

Details about Accumulated Other	Amounts Reclassified from Accumulated Other Comprehensive Income For the Years Ended December 31,									Affected Line Item in the Statement
Comprehensive Income Components	2013			2012			2011			Where Net Income is Presented

Unrealized (losses) gains on available-for-sale securities:
	$	186		$	7,078		$	842		Securities gains, net
		(72	)		(2,753	)		(328	)	Tax (expense) or benefit
	$	114		$	4,325		$	514		Net of tax

Amortization of gains included in net income on available-for-sale securities transferred to held to maturity:
	$	731		$	1,988		$	2,177		Investment securities interest revenue
		(282	)		(773	)		(846	)	Tax (expense) or benefit
	$	449		$	1,215		$	1,331		Net of tax

Gains included in net income on derivative financial instruments accounted for as cash flow hedges:
Effective portion of interest rate contracts	$	852		$	3,475		$	10,152		Loan interest revenue
Ineffective portion of interest rate contracts		52			237			4,964		Loan interest revenue
		904			3,712			15,116		Total before tax
		(352	)		(1,444	)		(5,880	)	Tax (expense) or benefit
	$	552		$	2,268		$	9,236		Net of tax

Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan
Prior service cost	$	(365	)	$	(365	)	$	—		Salaries and employee benefits expense
Actuarial losses		(167	)		(250	)		—		Salaries and employee benefits expense
Reclassification of unamortized prior service cost and actuarial gains and losses		—			—			4,750		Salaries and employee benefits expense
		(532	)		(615	)		4,750		Total before tax
		207			240			(1,848	)	Tax (expense) or benefit
	$	(325	)	$	(375	)	$	2,902		Net of tax
Total reclassifications for the period	$	790		$	7,433		$	13,983		Net of tax

Amounts shown above in parentheses reduce earnings

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Schedule of accrued dividends on preferred stock, including accretion of discounts

	2013		2012		2011

Series A - 6% fixed (1)	$	12	$	12	$	13
Series B - 5% fixed until December 6, 2013, 9% thereafter (1)(2)		10,401		10,465		10,401
Series D - LIBOR plus 9.6875%, resets quarterly (1)		1,665		1,671		1,425
Total preferred stock dividends	$	12,078	$	12,148	$	11,839

(1)	All preferred stock dividends are payable quarterly.
(2)	Series B preferred stock was issued at a discount. Dividend amounts shown include discount accretion for each period.

Schedule of computation of basic and diluted loss per share

	2013		2012		2011

Net income (loss) available to common stockholders	$	261,062	$	21,708	$	(238,584	)

Income (loss) per common share:
Basic		4.44		.38	$	(5.97	)
Diluted		4.44		.38		(5.97	)

Weighted average common shares:
Basic		58,787		57,857		39,943

Effect of dilutive securities:
Stock options		1		—		—
Warrants		57		—		—

Diluted		58,845		57,857		39,943

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes [Abstract]

Schedule of income tax expense (benefit)

	2013			2012			2011

Current	$	3,467		$	1,050		$	(3,983	)
Deferred		23,785			9,446			(94,808	)
Increase (decrease) in valuation allowance		(265,440	)		(9,446	)		94,808
Total income tax expense (benefit)	$	(238,188	)	$	1,050		$	(3,983	)

Schedule of differences between the provision for income taxes and statutory federal income tax rate

	2013			2012			2011

Pretax loss at statutory rates	$	12,234		$	12,217		$	(80,755	)
Add (deduct):
State taxes, net of federal benefit		895			577			(9,210	)
Bank owned life insurance earnings		(704	)		(444	)		(556	)
Adjustment to reserve for uncertain tax positions		(426	)		(577	)		(4,593	)
Tax-exempt interest revenue		(714	)		(816	)		(836	)
Nondeductible interest expense		10			18			34
Equity compensation		676			255			489
Tax credits		(438	)		(460	)		(350	)
Change in state statutory tax rate		1,003			—			—
Disproportionate tax effects		12,174			—			—
(Decrease) increase in valuation allowance		(265,440	)		(9,446	)		94,808
Other		2,542			(274	)		(3,014	)
Total income tax expense (benefit)	$	(238,188	)	$	1,050		$	(3,983	)

Schedule of summarizes the sources and expected tax consequences of future taxable deductions (revenue)

	2013		2012
Deferred tax assets:
Allowances for loan losses	$	29,672	$	41,521
Net operating loss carryforwards		219,863		221,335
Deferred compensation		6,299		5,526
Reserve for losses on foreclosed properties		678		3,702
Nonqualified share based compensation		3,710		4,424
Accrued expenses		2,663		1,960
Investment in low income housing tax credit partnerships		1,335		1,443
Unamortized pension actuarial losses and prior service cost		1,252		1,677
Acquired intangible assets		326		890
Unrealized losses on securities available-for-sale		2,056		—
Unrealized losses on cash flow hedges		—		3,048
Other		3,985		3,919
Total deferred tax assets		271,839		289,445
Deferred tax liabilities:
Unrealized gains on securities available-for-sale		—		6,629
Unrealized gains on cash flow hedges		523		—
Premises and equipment		2,812		3,414
Loan origination costs		4,234		3,876
Gain from acquisition of Southern Community Bank		816		4,021
Prepaid expenses		836		1,082
Total deferred tax liabilities		9,221		19,022
Less valuation allowance		4,100		270,423
Net deferred tax asset	$	258,518	$	—

Schedule of reconciliation of the beginning and ending unrecognized tax benefit

	2013			2012			2011

Balance at beginning of year	$	5,069		$	5,985		$	11,133
Additions based on tax positions related to prior years		—			130			—
Decreases based on tax positions related to prior years		—			—			(3,369	)
Additions based on tax positions related to the current year		352			500			585
Decreases resulting from a lapse in the applicable statute of limitations		(918	)		(957	)		(1,362	)
Decreases based on settlements with taxing authorities		—			(589	)		(1,002	)
Balance at end of year	$	4,503		$	5,069		$	5,985

Pension and Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Pension and Employee Benefit Plans [Abstract]

Schedule of weighted-average assumptions used to determine pension benefit obligations

	2013			2012

Discount rate for disclosures		4.50	%		4.00	%
Discount rate for net periodic benefit cost		4.00	%		4.50	%
Rate of compensation increase	NA			NA
Measurement date	12/31/2013			12/31/2012

Schedule of changes in obligations and plan assets of the Modified Retirement Plan

	2013			2012
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$	13,155		$	12,064
Service cost		465			597
Interest cost		533			537
Actuarial (gains) losses		(561	)		177
Benefits paid		(272	)		(220	)
Accumulated benefit obligation - end of year		13,320			13,155
Change in plan assets, at fair value:
Employer contribution		272			220
Benefits paid		(272	)		(220	)
Plan assets - end of year		—			—
Funded status - end of year (plan assets less benefit obligations)	$	(13,320	)	$	(13,155	)

Schedule of amounts recognized in accumulated other comprehensive income

	2013		2012
Net actuarial losses	$	1,424	$	2,152
Prior service cost		1,794		2,159
	$	3,218	$	4,311

Schedule of components of net periodic benefit cost and other amounts recognized in other comprehensive income

	2013			2012			2011
Service cost	$	465		$	597		$	477
Interest cost		533			537			489
Amortization of prior service cost		365			365			279
Amortization of net losses		167			250			27
Net periodic benefit cost		1,530			1,749			1,272

Net actuarial (gain) loss	$	(561	)	$	177		$	1,026
Amortization of net losses		(167	)		(250	)		(27	)
Prior service cost		—			—			1,540
Amortization of prior service cost		(365	)		(365	)		(279	)
Total recognized in other comprehensive income		(1,093	)		(438	)		2,260
Total net periodic benefit cost and accumulated other comprehensive income	$	437		$	1,311		$	3,532

Schedule of summary of benefit payments expected future service


2014	$	323
2015		697
2016		764
2017		787
2018		980
Following five years		4,694

Derivatives and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2013

Derivatives and Hedging Activities [Abstract]

Schedule of derivative financial instruments on consolidated balance sheet

Derivatives Designated as Hedging Instruments under ASC 815


		Fair Value
Interest Rate		December 31,		December 31,
Products	Balance Sheet Location	2013		2012
Cash flow hedge of money market deposits	Other assets	$	4,782	$	—
Fair value hedge of brokered CD’s	Other assets		—		23
Fair value hedge of corporate bonds	Other assets		3,939		—
		$	8,721	$	23

Cash flow hedge of short-term debt	Other liabilities	$	3,368	$	4,574
Cash flow hedge of money market deposits	Other liabilities		—		4,165
Fair value hedge of brokered CD’s	Other liabilities		19,970		3,161
Fair value hedge of corporate bonds	Other liabilities		2,308		—
		$	25,646	$	11,900

Derivatives not Designated as Hedging Instruments under ASC 815


		Fair Value
Interest Rate		December 31,		December 31,
Products	Balance Sheet Location	2013		2012
Customer swap positions	Other assets	$	898	$	635
Dealer offsets to customer swap positions	Other assets		1,347		—
Bifurcated embedded derivatives	Other assets		12,867		—
		$	15,112	$	635

Customer swap positions	Other liabilities	$	1,347	$	—
Dealer offsets to customer swap positions	Other liabilities		915		643
Dealer offsets to bifurcated embedded derivatives	Other liabilities		18,324		—
		$	20,586	$	643

Schedule of effect of fair value hedging derivative financial instruments on the consolidated statement of operations

	Location of Gain (Loss)	Amount of Gain (Loss) Recognized in							Amount of Gain (Loss) Recognized in
	Recognized in Income	Income on Derivative							Income on Hedged Item
	on Derivative	2013			2012		2011		2013			2012		2011
Fair value hedges of brokered CD’s	Interest expense	$	(16,433	)	$	540	$	328	$	16,981		$	330	$	(291	)
Fair value hedges of corporate bonds	Interest revenue		6,285			—		—		(5,765	)		—		—
		$	(10,148	)	$	540	$	328	$	11,216		$	330	$	(291	)

Schedule of effect of cash flow hedging derivative financial instruments on other comprehensive income

	Amount of Gain (Loss) Recognized in
	Other Comprehensive Income on							Gain (Loss) Reclassified from Accumulated Other							Gain (Loss) Recognized in Income on Derivative
	Derivative (Effective Portion)							Comprehensive Income into Income (Effective Portion)							(Ineffective Portion)
	2013		2012			2011		Location	2013		2012		2011		Location	2013		2012		2011
Interest rate swaps	$	10,084	$	(8,739	)	$	—	Interest revenue	$	904	$	3,712	$	15,120	Interest expense	$	70	$	—	$	—

Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2013

Regulatory Capital Requirements [Abstract]

Schedule of minimum amounts required for capital adequacy purposes

	Regulatory						United Community Banks, Inc.
	Guidelines						(consolidated)						United Community Bank
				Well
	Minimum			Capitalized			2013			2012			2013			2012
Risk-based ratios:
Tier 1 capital		4.0	%		6.0	%		12.74	%		14.16	%		13.55	%		14.48	%
Total capital		8.0			10.0			13.99			15.73			14.80			15.74
Leverage ratio		3.0						9.08			9.64			9.61			9.86
Tier 1 capital							$	649,162		$	652,692		$	686,687		$	666,585
Total capital								713,063			724,915			750,216			724,738

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies [Abstract]

Schedule of the contract amount of off-balance sheet instruments

	2013		2012
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$	747,170	$	534,928
Letters of credit		19,846		13,683
Minimum Lease Payments		6,310		6,716

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Schedule of restricted stock and options outstanding and activity

	Restricted Stock					Options
				Weighted					Weighted		Weighted
				Average					Average		Average		Aggregate
				Grant Date					Exercise		Remaining		Intrinsic
	Shares			Fair Value		Shares			Price		Term (Yrs.)		Value (000’s)
December 31, 2010		23,214			59.67		678,313			93.00
Granted		410,051			10.15		10,000			11.20
Exercised		(18,621	)		26.77		—			—
Cancelled		—			—		(104,666	)		76.87
December 31, 2011		414,644			12.19		583,647			94.48
Granted		200,612			8.73		—			—
Exercised		(114,673	)		14.77		—			—
Cancelled		(14,999	)		10.25		(101,119	)		78.98
December 31, 2012		485,584			10.72		482,528			97.73
Granted		876,583			14.74		5,000			15.09
Exercised		(195,366	)		13.16		—			—
Cancelled		(93,125	)		8.78		(136,756	)		94.37
December 31, 2013		1,073,676			13.73		350,772			97.87		3.30	$	79
Vested / Exercisable at December 31, 2013		22,462			10.11		340,572			100.40		3.14		33

Schedule of summary of stock options outstanding

Options Outstanding							Options Exercisable
			Weighted		Average				Weighted
Shares	Range		Average Price		Remaining Life		Shares		Average Price
16,823	$	10.00 - 30.00	$	13.92		7.98		6,623	$	14.88
47,398		30.01 - 50.00		31.66		5.32		47,398		31.66
75,561		50.01 - 70.00		66.31		4.27		75,561		66.31
2,595		70.01 - 90.00		77.22		3.41		2,595		77.22
29,781		90.01 - 110.00		107.28		1.32		29,781		107.28
51,597		110.01 - 130.00		114.19		0.75		51,597		114.19
121,614		130.01 - 150.00		143.69		2.82		121,614		143.69
5,403		150.01 - 170.00		152.10		3.21		5,403		152.10
350,772		10.00 - 170.00		97.87		3.30		340,572		100.40

Schedule of weighted average assumptions used to determine the fair value of options

	2013		2012	2011
Expected volatility	30	%	NA	33	%
Expected dividend yield	0.0	%	NA	0.0	%
Expected life (in years)	6.25		NA	5.00
Risk free rate	2.0	%	NA	2.1	%

Assets and Liabilities Measured at Fair Value (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value [Abstract]

Schedule of assets and liabilities measured at fair value on a recurring basis


December 31, 2013	Level 1		Level 2		Level 3		Total
Assets:
Securities available-for-sale
State and political subdivisions	$	—	$	23,242	$	—	$	23,242
Mortgage-backed securities		—		1,145,347		—		1,145,347
Corporate bonds		—		249,946		350		250,296
Asset-backed securities		—		410,633		—		410,633
Other		—		2,699		—		2,699
Deferred compensation plan assets		3,496		—		—		3,496
Derivative financial instruments		—		23,833		—		23,833
Total assets	$	3,496	$	1,855,700	$	350	$	1,859,546
Liabilities:
Deferred compensation plan liability	$	3,496	$	—	$	—	$	3,496
Brokered certificates of deposit		—		173,657		—		173,657
Derivative financial instruments		—		46,233		—		46,233
Total liabilities	$	3,496	$	219,890	$	—	$	223,386


December 31, 2012	Level 1		Level 2		Level 3		Total
Assets:
Securities available-for-sale
State and political subdivisions	$	—	$	29,052	$	—	$	29,052
Mortgage-backed securities		—		1,428,502		—		1,428,502
Corporate bonds		—		163,312		350		163,662
Asset-backed securities		—		210,556		—		210,556
Other		—		2,821		—		2,821
Deferred compensation plan assets		3,101		—		—		3,101
Derivative financial instruments		—		658		—		658
Total assets	$	3,101	$	1,834,901	$	350	$	1,838,352
Liabilities:
Deferred compensation plan liability	$	3,101	$	—	$	—	$	3,101
Brokered certificates of deposit		—		154,641		—		154,641
Derivative financial instruments		—		12,543		—		12,543
Total liabilities	$	3,101	$	167,184	$	—	$	170,285

Schedule of assets measured at fair value on a recurring basis using significant unobservable inputs

	Securities Available-for-Sale
	2013		2012		2011
Balance at beginning of period	$	350	$	350	$	5,284
Amounts included in earnings		—		—		(19	)
Paydowns		—		—		(1,119	)
Transfers between valuation levels, net		—		—		(3,796	)
Balance at end of period	$	350	$	350	$	350

Schedule of presentation of United's assets and liabilities measured at fair value on nonrecurring basis

December 31, 2013	Level 1		Level 2		Level 3		Total
Assets:
Loans	$	—	$	—	$	82,798	$	82,798
Foreclosed properties		—		—		3,747		3,747
Total assets	$	—	$	—	$	86,545	$	86,545

December 31, 2012	Level 1		Level 2		Level 3		Total
Assets:
Loans	$	—	$	—	$	165,751	$	165,751
Foreclosed properties		—		—		14,788		14,788
Total assets	$	—	$	—	$	180,539	$	180,539

Schedule of summary of carrying amount and fair values for other financial instruments not measured at fair value on a recurring basis

	Carrying		Fair Value Level
December 31, 2013	Amount		Level 1		Level 2		Level 3		Total
Assets:
Securities held-to-maturity	$	479,742	$	—	$	485,585	$	—	$	485,585
Loans, net		4,252,504		—		—		4,165,591		4,165,591
Mortgage loans held for sale		10,319		—		10,529		—		10,529
Liabilities:
Deposits		6,201,505		—		6,204,815		—		6,204,815
Federal Home Loan Bank advances		120,125		—		120,125		—		120,125
Long-term debt		129,865		—		—		130,262		130,262

December 31, 2012
Assets:
Securities held-to-maturity	$	244,184	$	—	$	261,131	$	—	$	261,131
Loans, net		4,067,871		—		—		3,957,669		3,957,669
Mortgage loans held for sale		28,821		—		29,693		—		29,693
Liabilities:
Deposits		5,952,140		—		5,988,743		—		5,988,743
Federal Home Loan Bank advances		40,125		—		40,125		—		40,125
Long-term debt		124,805		—		—		118,626		118,626

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Tables)

12 Months Ended

Dec. 31, 2013

Condensed Financial Statements of United Community Banks, Inc. (Parent Only) [Abstract]

Schedule of statement of operations

Statement of Operations
For the Years Ended December 31, 2013, 2012 and 2011

(in thousands)

	2013		2012			2011
Dividends from bank subsidiary	$	50,000	$	—		$	—
Shared service fees from subsidiaries		6,764		6,714			7,646
Other		1,217		1,169			609
Total income		57,981		7,883			8,255
Interest expense		10,977		10,201			9,587
Other expense		8,658		8,717			9,367
Total expenses		19,635		18,918			18,954
Income tax benefit (expense)		24,862		398			(1,272	)
Income (loss) before equity in undistributed loss of subsidiaries		63,208		(10,637	)		(11,971	)
Equity in undistributed earnings (loss) of subsidiaries		209,932		44,493			(214,775	)
Net income (loss)	$	273,140	$	33,856		$	(226,746	)

Schedule of balance sheet

Balance Sheet
As of December 31, 2013 and 2012

(in thousands)

	2013		2012
Assets
Cash	$	36,338	$	54,047
Investment in subsidiaries		869,665		655,934
Other assets		34,972		6,708
Total assets	$	940,975	$	716,689
Liabilities and Shareholders’ Equity

Long-term debt	$	129,865	$	124,805
Other liabilities		15,395		10,479
Total liabilities		145,260		135,284
Shareholders’ equity		795,715		581,405
Total liabilities and shareholders’ equity	$	940,975	$	716,689

Schedule of statement of cash flows

Statement of Cash Flows
For the Years Ended December 31, 2013, 2012 and 2011

(in thousands)

	2013			2012			2011
Operating activities:
Net income (loss)	$	273,140		$	33,856		$	(226,746	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Equity in undistributed (earnings) loss of the subsidiaries		(209,932	)		(44,493	)		214,775
Depreciation, amortization and accretion		82			142			122
Stock-based compensation		3,045			1,976			2,144
Change in assets and liabilities:
Other assets		(29,168	)		21,722			(3,604	)
Other liabilities		5,682			(20,483	)		6,590
Net cash provided by (used) in operating activities		42,849			(7,280	)		(6,719	)
Investing activities:
Investment in subsidiaries		—			—			(292,000	)
Sales and paydowns of securities available for sale		586			—			—
Net cash provided by (used in) investing activities		586			—			(292,000	)
Financing activities:
Repayment of subordinated notes		(35,000	)		(30,500	)		—
Proceeds from issuance of senior notes		40,000			35,000			—
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans		796			894			1,453
Proceeds from issuance of common and preferred stock, net of offering costs		—			—			361,560
Proceeds from penalty on incomplete private equity transaction		—			—			3,250
Proceeds from exercise of warrant		19,389			—			—
Retirement of preferred stock		(75,217	)		—			—
Cash dividends on Series A preferred stock		(15	)		(12	)		(13	)
Cash dividends on Series B preferred stock		(9,440	)		(9,000	)		(9,020	)
Cash dividends on Series D preferred stock		(1,657	)		(1,687	)		(1,210	)
Net cash (used in) provided by financing activities		(61,144	)		(5,305	)		356,020
Net change in cash		(17,709	)		(12,585	)		57,301
Cash at beginning of year		54,047			66,632			9,331
Cash at end of year	$	36,338		$	54,047		$	66,632

Summary of Significant Accounting Policies (Details Textual)	1 Months Ended	12 Months Ended
	Jun. 17, 2011	Dec. 31, 2013 USD ($) Segment
Accounting Policies [Line Items]
Number of operating segment \| Segment		1
Minimum nonaccrual loan relationships		$ 500,000
Minimum accruing relationships rated substandard		$ 2,000,000
Depreciation method used		straight-line method
Reverse stock splits, description		1-for-5
Credit Concentration Risk
Accounting Policies [Line Items]
Concentration risk, description		<div>More than 80%</div>
Common Stock
Accounting Policies [Line Items]
Reverse stock splits, description	1-for-5
Non-Voting Common Stock
Accounting Policies [Line Items]
Reverse stock splits, description	1-for-5
Buildings and improvements
Accounting Policies [Line Items]
Estimated useful lives		15 to 40 years
Land Improvements
Accounting Policies [Line Items]
Estimated useful lives		10 to 35 years
Furniture and equipment
Accounting Policies [Line Items]
Estimated useful lives		3 to 10 years
Maximum
Accounting Policies [Line Items]
Amortization over the estimated useful life		10 years

Mergers and Acquisitions (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition [Line Items]
Total covered assets	$ 22,882	$ 47,467
Federal Deposit Insurance Corporation
Business Acquisition [Line Items]
Total covered loans	20,330	33,416
Covered foreclosed property	1,211	7,278
Estimated loss reimbursement from the FDIC	1,341	6,773
Total covered assets	22,882	47,467
Federal Deposit Insurance Corporation \| Purchased Impaired Loan
Business Acquisition [Line Items]
Total covered loans		521
Covered foreclosed property
Estimated loss reimbursement from the FDIC
Total covered assets		521
Federal Deposit Insurance Corporation \| Other Purchased Loans
Business Acquisition [Line Items]
Total covered loans	20,330	32,895
Covered foreclosed property
Estimated loss reimbursement from the FDIC
Total covered assets	20,330	32,895
Federal Deposit Insurance Corporation \| Other
Business Acquisition [Line Items]
Total covered loans
Covered foreclosed property	1,211	7,278
Estimated loss reimbursement from the FDIC	1,341	6,773
Total covered assets	2,552	14,051
Federal Deposit Insurance Corporation \| Commercial (secured by real estate) \| Purchased Impaired Loan
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Commercial (secured by real estate) \| Other Purchased Loans
Business Acquisition [Line Items]
Total covered loans	12,342	22,823
Federal Deposit Insurance Corporation \| Commercial (secured by real estate) \| Other
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Commercial & industrial \| Purchased Impaired Loan
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Commercial & industrial \| Other Purchased Loans
Business Acquisition [Line Items]
Total covered loans	600	959
Federal Deposit Insurance Corporation \| Commercial & industrial \| Other
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Construction and land development \| Purchased Impaired Loan
Business Acquisition [Line Items]
Total covered loans		405
Federal Deposit Insurance Corporation \| Construction and land development \| Other Purchased Loans
Business Acquisition [Line Items]
Total covered loans	2,731	3,712
Federal Deposit Insurance Corporation \| Construction and land development \| Other
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Residential mortgage \| Purchased Impaired Loan
Business Acquisition [Line Items]
Total covered loans		116
Federal Deposit Insurance Corporation \| Residential mortgage \| Other Purchased Loans
Business Acquisition [Line Items]
Total covered loans	4,633	5,302
Federal Deposit Insurance Corporation \| Residential mortgage \| Other
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Consumer installment \| Purchased Impaired Loan
Business Acquisition [Line Items]
Total covered loans
Federal Deposit Insurance Corporation \| Consumer installment \| Other Purchased Loans
Business Acquisition [Line Items]
Total covered loans	24	99
Federal Deposit Insurance Corporation \| Consumer installment \| Other
Business Acquisition [Line Items]
Total covered loans

Mergers and Acquisitions (Details Textual) - Southern Community Bank - Federal Deposit Insurance Corporation $ in Millions	1 Months Ended
	Jun. 19, 2009 USD ($)
Business Acquisition [Line Items]
Percentage of absorption of losses by FDIC under terms of loss sharing agreements	80.00%
Percentage of recoveries of losses by FDIC under the terms of the loss sharing agreements	80.00%
Percentage of absorption of losses exceeding by FDIC under the terms of the loss sharing agreements	95.00%
Percentage of recoveries of losses exceeding by FDIC under the terms of the loss sharing agreements	95.00%
Exceeding sharing agreements losses	$ 109
Term for loss sharing on 1-4 Family loans	10 years
Term for loss sharing on all other loans	5 years

Cash Flows (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Cash Flows (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash Flow [Abstract]
Non-accrual loans transferred to foreclosed property	$ 22,500	$ 34,000	$ 65,700
Sale of foreclosed assets	3,490	9,400	$ 21,100
Unsettled securities sold	4,600	$ 5,760
Unsettled securities purchases	$ 29,562

Balance Sheet Offsetting (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Offsetting [Abstract]
Repurchase and reverse repurchase agreements gross amounts of recognized assets	$ 385,000	$ 325,000
Repurchase and reverse repurchase agreements gross amounts offset on balance sheet assets	(350,000)	(265,000)
Repurchase and reverse repurchase agreements net assets balance	35,000	60,000
Repurchase and reverse repurchase agreements gross amounts not off set in balance sheet assets of financial instruments
Repurchase and reverse repurchase agreements gross amounts not off set in balance sheet assets of collateral received	(38,982)	(64,443)
Repurchase and reverse repurchase agreements net assets	(3,982)	(4,443)
Securities lending transactions, gross amounts of recognized assets		50,000
Securities lending transactions, gross amounts offset on balance sheet assets		(50,000)
Securities lending transactions, net assets balance
Securities lending transactions, gross amounts not off set in balance sheet assets of financial instruments
Securities lending transactions, gross amounts not off set in balance sheet assets of collateral received
Securities lending transactions, assets
Derivative, gross amounts of recognized assets	23,833	658
Derivative, gross amounts offset on balance sheet
Derivatives asset net balance	23,833	658
Derivative, gross amounts not off set in balance sheet assets of financial instruments	(4,378)	(23)
Derivative, gross amounts not off set in balance sheet assets of collateral received	(2,912)
Derivative asset	16,543	635
Offsetting assets gross amounts of recognized assets	408,833	375,658
Offsetting assets gross amounts offset on balance sheet	(350,000)	(315,000)
Offsetting assets net asset balance	58,833	60,658
Offsetting assets gross amounts not offset in balance sheet of financial instruments	(4,378)	(23)
Offsetting assets gross amounts not offset in the balance sheet of collateral received	(41,894)	(64,443)
Offsetting assets net amount	$ 12,561	$ (3,808)
Weighted average interest rate of reverse repurchase agreements assets	1.09%	1.18%
Repurchase and reverse repurchase agreements gross amounts of recognized liabilities	$ 350,000	$ 265,000
Repurchase and reverse repurchase agreements gross amounts offset on balance sheet liabilities	(350,000)	(265,000)
Repurchase and reverse repurchase agreements net liabilities balance
Repurchase and reverse repurchase agreements gross amounts not off set in balance sheet liabilities of financial instruments
Repurchase and reverse repurchase agreements gross amounts not off set in balance sheet liabilities of collateral pledged
Repurchase and reverse repurchase agreements net liabilities
Securities lending transactions, gross amounts of recognized liabilities		50,000
Securities lending transactions, gross amounts offset on balance sheet		(50,000)
Securities lending transactions, net liabilities balance
Securities lending transactions, gross amounts not offset in balance sheet of financial instruments
Securities lending transactions, gross amounts not offset in the balance sheet of collateral pledged
Securities lending transactions, liability
Derivative liability, gross amounts of recognized liabilities	46,232	12,543
Derivative liability, gross amounts offset on balance sheet liabilities
Derivative liability, net liabilities balance	46,232	12,543
Derivative liability, gross amounts not off set in balance sheet liabilities of financial instruments	(4,378)	(23)
Derivative liability, gross amounts not off set in balance sheet liabilities of collateral pledged	(38,145)	(11,493)
Derivative liabilities	3,709	1,027
Offsetting liabilities gross amounts of recognized liabilities	396,232	327,543
Offsetting liabilities gross amounts offset on balance sheet	(350,000)	(315,000)
Offsetting liabilities, net liabilities balance	46,232	12,543
Offsetting liabilities gross amounts not offset in balance sheet of financial instruments	(4,378)	(23)
Offsetting liabilities gross amounts not offset in the balance sheet of collateral pledged	(38,145)	(11,493)
Offsetting liabilities net amount	$ 3,709	$ 1,027
Weighted average interest rate of reverse repurchase agreements liabilities	0.27%	0.43%

Investment Securities (Details) - USD ($)
$ in Thousands

Dec. 31, 2013

Dec. 31, 2012

Amortized cost, gross unrealized gains and losses and fair value of securities held to maturity

Amortized Cost

$ 479,742

$ 244,184

Gross Unrealized Gains

9,408

16,947

Gross Unrealized Losses

3,565

Held-To-Maturity, Fair value

485,585

261,131

State and political subdivisions

Amortized cost, gross unrealized gains and losses and fair value of securities held to maturity

Amortized Cost

51,733

51,780

Gross Unrealized Gains

2,718

5,486

Gross Unrealized Losses

Held-To-Maturity, Fair value

54,409

57,266

Mortgage-backed securities

Amortized cost, gross unrealized gains and losses and fair value of securities held to maturity

Amortized Cost

^[1]

428,009

192,404

Gross Unrealized Gains

^[1]

6,690

11,461

Gross Unrealized Losses

^[1]

3,523

Held-To-Maturity, Fair value

^[1]

$ 431,176

$ 203,865

[1]	All are residential type mortgage-backed securities

Investment Securities (Details 1) - USD ($)
$ in Thousands

Dec. 31, 2013

Dec. 31, 2012

Investment securities available-for-sale:

Amortized Cost

$ 1,835,459

$ 1,817,774

Gross Unrealized Gains

17,958

26,852

Gross Unrealized Losses

21,200

10,033

Available for Sale, Fair Value

1,832,217

1,834,593

State and political subdivisions

Investment securities available-for-sale:

Amortized Cost

22,558

27,717

Gross Unrealized Gains

823

1,354

Gross Unrealized Losses

139

Available for Sale, Fair Value

23,242

29,052

Mortgage-backed securities

Investment securities available-for-sale:

Amortized Cost

^[1]

1,145,800

1,408,042

Gross Unrealized Gains

^[1]

13,296

22,552

Gross Unrealized Losses

^[1]

13,749

2,092

Available for Sale, Fair Value

^[1]

1,145,347

1,428,502

Corporate bonds

Investment securities available-for-sale:

Amortized Cost

255,316

169,783

Gross Unrealized Gains

1,304

1,052

Gross Unrealized Losses

6,324

7,173

Available for Sale, Fair Value

250,296

163,662

Asset-backed securities

Investment securities available-for-sale:

Amortized Cost

409,086

209,411

Gross Unrealized Gains

2,535

1,894

Gross Unrealized Losses

988

749

Available for Sale, Fair Value

410,633

210,556

Other

Investment securities available-for-sale:

Amortized Cost

2,699

2,821

Gross Unrealized Gains

Gross Unrealized Losses

Available for Sale, Fair Value

$ 2,699

$ 2,821

[1]	All are residential type mortgage-backed securities

Investment Securities (Details 2) $ in Thousands	Dec. 31, 2013 USD ($)
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	$ 261,465
Unrealized Loss, Less than 12 Months	3,565
Fair Value, 12 Months or More
Unrealized Loss, 12 Months or More
Fair Value, Total	261,465
Unrealized Loss, Total	3,565
State and political subdivisions
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	1,595
Unrealized Loss, Less than 12 Months	42
Fair Value, 12 Months or More
Unrealized Loss, 12 Months or More
Fair Value, Total	1,595
Unrealized Loss, Total	42
Mortgage-backed securities
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	259,870
Unrealized Loss, Less than 12 Months	3,523
Fair Value, 12 Months or More
Unrealized Loss, 12 Months or More
Fair Value, Total	259,870
Unrealized Loss, Total	$ 3,523

Investment Securities (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	$ 641,786	$ 433,595
Unrealized Loss, Less than 12 Months	11,835	2,994
Fair Value, 12 Months or More	252,365	93,913
Unrealized Loss, 12 Months or More	9,365	7,039
Fair Value, Total	894,151	527,508
Unrealized Loss, Total	21,200	10,033
State and political subdivisions
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	4,539	3,674
Unrealized Loss, Less than 12 Months	139	17
Fair Value, 12 Months or More		10
Unrealized Loss, 12 Months or More		2
Fair Value, Total	4,539	3,684
Unrealized Loss, Total	139	19
Mortgage-backed securities
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	334,996	326,485
Unrealized Loss, Less than 12 Months	6,480	2,092
Fair Value, 12 Months or More	175,865
Unrealized Loss, 12 Months or More	7,269
Fair Value, Total	510,861	326,485
Unrealized Loss, Total	13,749	2,092
Corporate bonds
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	137,318	21,248
Unrealized Loss, Less than 12 Months	4,494	136
Fair Value, 12 Months or More	54,130	93,903
Unrealized Loss, 12 Months or More	1,830	7,037
Fair Value, Total	191,448	115,151
Unrealized Loss, Total	6,324	7,173
Asset-backed securities
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	164,933	82,188
Unrealized Loss, Less than 12 Months	722	749
Fair Value, 12 Months or More	22,370
Unrealized Loss, 12 Months or More	266
Fair Value, Total	187,303	82,188
Unrealized Loss, Total	$ 988	$ 749

Investment Securities (Details 4) - USD ($) $ in Thousands	12 Months Ended
Investment Securities (Details 4) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Investment Securities [Abstract]
Proceeds from sales	$ 39,731	$ 469,167	$ 128,217
Gross gains on sales	264	7,364	1,173
Gross losses on sales	(78)	(286)	(331)
Net gains on sales of securities	186	7,078	842
Income tax expense attributable to sales	$ 72	$ 2,753	$ 328

Investment Securities (Details 5) - USD ($)
$ in Thousands

Dec. 31, 2013

Dec. 31, 2012

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost

$ 1,835,459

$ 1,817,774

Available for Sale, Fair Value

1,832,217

1,834,593

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost

479,742

244,184

Held-To-Maturity, Fair value

485,585

261,131

State and political subdivisions

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost, Within 1 year

2,840

Available for Sale, Fair Value, Within 1 year

2,869

Available for Sale, Amortized Cost, 1 to 5 years

16,257

Available for Sale, Fair Value, 1 to 5 years

16,881

Available for Sale, Amortized Cost, 5 to 10 years

2,613

Available for Sale, Fair Value, 5 to 10 years

2,607

Available for Sale, Amortized Cost, More than 10 years

848

Available for Sale, Fair Value, More than 10 years

885

Available for Sale, Amortized Cost

22,558

Available for Sale, Fair Value

23,242

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost, Within 1 year

Held to Maturity, Fair Value, Within 1 year

Held to Maturity, Amortized Cost, 1 to 5 years

12,463

Held to Maturity, Fair Value, 1 to 5 years

13,234

Held to Maturity, Amortized Cost, 5 to 10 years

26,062

Held to Maturity, Fair Value, 5 to 10 years

27,408

Held to Maturity, Amortized Cost, More than 10 years

13,208

Held to Maturity, Fair Value, More than 10 years

13,767

Held to Maturity, Amortized Cost

51,733

51,780

Held-To-Maturity, Fair value

54,409

57,266

Corporate bonds

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost, 1 to 5 years

38,305

Available for Sale, Fair Value, 1 to 5 years

38,520

Available for Sale, Amortized Cost, 5 to 10 years

206,237

Available for Sale, Fair Value, 5 to 10 years

201,504

Available for Sale, Amortized Cost, More than 10 years

10,774

Available for Sale, Fair Value, More than 10 years

10,272

Available for Sale, Amortized Cost

255,316

Available for Sale, Fair Value

250,296

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost, 1 to 5 years

Held to Maturity, Fair Value, 1 to 5 years

Held to Maturity, Amortized Cost, 5 to 10 years

Held to Maturity, Fair Value, 5 to 10 years

Held to Maturity, Amortized Cost, More than 10 years

Held to Maturity, Fair Value, More than 10 years

Held to Maturity, Amortized Cost

Held-To-Maturity, Fair value

Asset-backed securities

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost, 1 to 5 years

89,770

Available for Sale, Fair Value, 1 to 5 years

89,438

Available for Sale, Amortized Cost, 5 to 10 years

269,337

Available for Sale, Fair Value, 5 to 10 years

271,418

Available for Sale, Amortized Cost, More than 10 years

49,979

Available for Sale, Fair Value, More than 10 years

49,777

Available for Sale, Amortized Cost

409,086

Available for Sale, Fair Value

410,633

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost, 1 to 5 years

Held to Maturity, Fair Value, 1 to 5 years

Held to Maturity, Amortized Cost, 5 to 10 years

Held to Maturity, Fair Value, 5 to 10 years

Held to Maturity, Amortized Cost, More than 10 years

Held to Maturity, Fair Value, More than 10 years

Held to Maturity, Amortized Cost

Held-To-Maturity, Fair value

Other

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost, More than 10 years

2,699

Available for Sale, Fair Value, More than 10 years

2,699

Available for Sale, Amortized Cost

2,699

Available for Sale, Fair Value

2,699

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost, More than 10 years

Held to Maturity, Fair Value, More than 10 years

Held to Maturity, Amortized Cost

Held-To-Maturity, Fair value

Total securities other than mortgage-backed securities

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost, Within 1 year

2,840

Available for Sale, Fair Value, Within 1 year

2,869

Available for Sale, Amortized Cost, 1 to 5 years

144,332

Available for Sale, Fair Value, 1 to 5 years

144,839

Available for Sale, Amortized Cost, 5 to 10 years

478,187

Available for Sale, Fair Value, 5 to 10 years

475,529

Available for Sale, Amortized Cost, More than 10 years

64,300

Available for Sale, Fair Value, More than 10 years

63,633

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost, Within 1 year

Held to Maturity, Fair Value, Within 1 year

Held to Maturity, Amortized Cost, 1 to 5 years

12,463

Held to Maturity, Fair Value, 1 to 5 years

13,234

Held to Maturity, Amortized Cost, 5 to 10 years

26,062

Held to Maturity, Fair Value, 5 to 10 years

27,408

Held to Maturity, Amortized Cost, More than 10 years

13,208

Held to Maturity, Fair Value, More than 10 years

13,767

Mortgage-backed securities

Amortized cost and fair value of held to maturity and available for sale securities by contractual maturity

Available for Sale, Amortized Cost

1,145,800

Available for Sale, Fair Value

1,145,347

Held-to-maturity Securities, Debt Maturities [Abstract]

Held to Maturity, Amortized Cost

^[1]

428,009

192,404

Held-To-Maturity, Fair value

^[1]

$ 431,176

$ 203,865

[1]	All are residential type mortgage-backed securities

Investment Securities (Details Textual) $ in Thousands	Dec. 31, 2013 USD ($) Security	Dec. 31, 2012 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Securities available for sale with a fair value	$ 301,000
Unrealized loss on transferred securities	8,310
Carrying value of secure public deposits, FHLB advances and other secured borrowings	$ 1,530,000	$ 1,400,000
Number of available for sale securities in unrealized loss position \| Security	142
Number of held-to-maturity securities in unrealized loss position \| Security	38
U.S. Government agencies
Schedule of Trading Securities and Other Trading Assets [Line Items]
Percentage of shareholders equity	10.00%	10.00%

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Classifications of loans
Total loans	$ 4,329,266	$ 4,175,008
Less allowance for loan losses	(76,762)	(107,137)
Loans, net	4,252,504	4,067,871
Loans Receivable
Classifications of loans
Total loans	4,329,266	4,175,008
Less allowance for loan losses	(76,762)	(107,137)	$ (114,468)	$ (174,695)
Loans, net	4,252,504	4,067,871
Loans Receivable \| Commercial (secured by real estate)
Classifications of loans
Total loans	1,756,710	1,813,365
Less allowance for loan losses	(24,338)	(27,847)	(31,644)	(31,191)
Loans Receivable \| Commercial & industrial
Classifications of loans
Total loans	471,961	458,246
Less allowance for loan losses	(6,573)	(5,537)	(5,681)	(7,580)
Loans Receivable \| Commercial construction
Classifications of loans
Total loans	148,903	154,769
Less allowance for loan losses	(3,623)	(8,389)	(6,097)	(6,780)
Loans Receivable \| Commercial
Classifications of loans
Total loans	2,377,574	2,426,380
Loans Receivable \| Residential mortgage
Classifications of loans
Total loans	1,315,964	1,214,203
Less allowance for loan losses	(20,974)	(26,642)	(29,076)	(22,305)
Loans Receivable \| Residential construction
Classifications of loans
Total loans	328,579	381,677
Less allowance for loan losses	(12,532)	(26,662)	(30,379)	(92,571)
Loans Receivable \| Consumer installment
Classifications of loans
Total loans	307,149	152,748
Less allowance for loan losses	$ (2,479)	$ (2,747)	$ (2,124)	$ (3,030)

Loans and Allowance for Credit Losses (Details 1) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Financing Receivable, Impaired [Line Items]
Recorded Investment	$ 130,914
Net Sales Proceeds	77,458
Net Charge-Off	(53,456)
Loans considered impaired
Financing Receivable, Impaired [Line Items]
Recorded Investment	96,829
Net Sales Proceeds	56,298
Net Charge-Off	(40,531)
Loans not considered impaired
Financing Receivable, Impaired [Line Items]
Recorded Investment	25,687
Net Sales Proceeds	15,227
Net Charge-Off	(10,460)
Foreclosed properties
Financing Receivable, Impaired [Line Items]
Recorded Investment	8,398
Net Sales Proceeds	5,933
Net Charge-Off	$ (2,465)

Loans and Allowance for Credit Losses (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	$ 107,137	$ 114,468	$ 174,695
Charge-Offs	(99,654)	(74,633)	(316,305)
Recoveries	5,944	4,802	5,078
Provision	65,500	62,500	251,000
Ending Balance	78,927	107,137	114,468
Loans Receivable
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	107,137	114,468	174,695
Charge-Offs	(99,654)	(74,633)	(316,305)
Recoveries	5,944	4,802	5,078
Provision	63,335	62,500	251,000
Ending Balance	76,762	107,137	114,468
Loans Receivable \| Commercial (secured by real estate)
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	27,847	31,644	31,191
Charge-Offs	(36,470)	(23,062)	(59,468)
Recoveries	1,945	692	448
Provision	31,016	18,573	59,473
Ending Balance	24,338	27,847	31,644
Loans Receivable \| Commercial & industrial
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	5,537	5,681	7,580
Charge-Offs	(18,914)	(2,424)	(24,890)
Recoveries	1,888	1,104	967
Provision	18,016	1,176	22,024
Ending Balance	6,527	5,537	5,681
Loans Receivable \| Commercial construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	8,389	6,097	6,780
Charge-Offs	(6,483)	(5,411)	(55,730)
Recoveries	69	111	203
Provision	1,694	7,592	54,844
Ending Balance	3,669	8,389	6,097
Loans Receivable \| Residential mortgage
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	26,642	29,076	22,305
Charge-Offs	(12,277)	(17,262)	(53,707)
Recoveries	715	799	738
Provision	5,894	14,029	59,740
Ending Balance	20,974	26,642	29,076
Loans Receivable \| Residential construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	26,662	30,379	92,571
Charge-Offs	(23,049)	(24,260)	(118,916)
Recoveries	173	1,272	1,678
Provision	8,746	19,271	55,046
Ending Balance	12,532	26,662	30,379
Loans Receivable \| Consumer Installment
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,747	2,124	3,030
Charge-Offs	(2,461)	(2,214)	(3,594)
Recoveries	1,154	824	1,044
Provision	1,039	2,013	1,644
Ending Balance	2,479	2,747	2,124
Loans Receivable \| Unallocated
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	9,313	9,467	11,238
Charge-Offs
Recoveries
Provision	(3,070)	(154)	(1,771)
Ending Balance	6,243	9,313	9,467
Loans Receivable \| Allowance for unfunded commitments
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance
Charge-Offs
Recoveries
Provision	2,165
Ending Balance	$ 2,165

Loans and Allowance for Credit Losses (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	$ 6,022	$ 11,644
Allowance for Loan Losses,Collectively evaluated for impairment	72,905	95,493
Allowance for Loan Losses, Ending balance	78,927	107,137	$ 114,468	$ 174,695
Loans Outstanding, Ending Balance	4,329,266	4,175,008
Loans Receivable
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	6,022	11,644
Allowance for Loan Losses,Collectively evaluated for impairment	70,740	95,493
Allowance for Loan Losses, Ending balance	76,762	107,137	114,468	174,695
Loans Outstanding, Individually evaluated for impairment	114,619	252,810
Loans Outstanding, Collectively evaluated for impairment	4,214,647	3,922,198
Loans Outstanding, Ending Balance	4,329,266	4,175,008
Loans Receivable \| Allowance for unfunded commitments
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment
Allowance for Loan Losses,Collectively evaluated for impairment	2,165
Allowance for Loan Losses, Ending balance	2,165
Loans Receivable \| Commercial (secured by real estate)
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	2,013	6,106
Allowance for Loan Losses,Collectively evaluated for impairment	22,325	21,741
Allowance for Loan Losses, Ending balance	24,338	27,847	31,644	31,191
Loans Outstanding, Individually evaluated for impairment	60,208	104,409
Loans Outstanding, Collectively evaluated for impairment	1,696,502	1,708,956
Loans Outstanding, Ending Balance	1,756,710	1,813,365
Loans Receivable \| Commercial & industrial
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	66	490
Allowance for Loan Losses,Collectively evaluated for impairment	6,461	5,047
Allowance for Loan Losses, Ending balance	6,527	5,537	5,681	7,580
Loans Outstanding, Individually evaluated for impairment	4,217	51,501
Loans Outstanding, Collectively evaluated for impairment	467,744	406,745
Loans Outstanding, Ending Balance	471,961	458,246
Loans Receivable \| Commercial construction
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	112	2,239
Allowance for Loan Losses,Collectively evaluated for impairment	3,557	6,150
Allowance for Loan Losses, Ending balance	3,669	8,389	6,097	6,780
Loans Outstanding, Individually evaluated for impairment	13,715	40,168
Loans Outstanding, Collectively evaluated for impairment	135,188	114,601
Loans Outstanding, Ending Balance	148,903	154,769
Loans Receivable \| Residential mortgage
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	2,919	2,165
Allowance for Loan Losses,Collectively evaluated for impairment	18,055	24,477
Allowance for Loan Losses, Ending balance	20,974	26,642	29,076	22,305
Loans Outstanding, Individually evaluated for impairment	20,672	22,247
Loans Outstanding, Collectively evaluated for impairment	1,295,292	1,191,956
Loans Outstanding, Ending Balance	1,315,964	1,214,203
Loans Receivable \| Residential construction
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	688	625
Allowance for Loan Losses,Collectively evaluated for impairment	11,844	26,037
Allowance for Loan Losses, Ending balance	12,532	26,662	30,379	92,571
Loans Outstanding, Individually evaluated for impairment	14,808	34,055
Loans Outstanding, Collectively evaluated for impairment	313,771	347,622
Loans Outstanding, Ending Balance	328,579	381,677
Loans Receivable \| Consumer Installment
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	224	19
Allowance for Loan Losses,Collectively evaluated for impairment	2,255	2,728
Allowance for Loan Losses, Ending balance	2,479	2,747	2,124	3,030
Loans Outstanding, Individually evaluated for impairment	999	430
Loans Outstanding, Collectively evaluated for impairment	306,150	152,318
Loans Outstanding, Ending Balance	307,149	152,748
Loans Receivable \| Unallocated
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment
Allowance for Loan Losses,Collectively evaluated for impairment	6,243	9,313
Allowance for Loan Losses, Ending balance	6,243	9,313	$ 9,467	$ 11,238
Loans Outstanding, Individually evaluated for impairment
Loans Outstanding, Collectively evaluated for impairment
Loans Outstanding, Ending Balance

Loans and Allowance for Credit Losses (Details 4) - Loans Receivable - Executive Officers and Directors $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Summary of loans outstanding to executive officers and directors of the holding company
Balances at December 31, 2012	$ 6,610
New loans and advances	1,470
Repayments	(1,606)
Adjustment for changes in executive officers and directors	(3,576)
Balances at December 31, 2013	$ 2,898

Loans and Allowance for Credit Losses (Details 5) - Loans Receivable - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Average balances of impaired loans and income recognized on impaired loans
Average Balance	$ 114,633	$ 276,178	$ 126,640
Interest Revenue Recognized During Impairment	6,715	9,531	2,662
Cash Basis Interest Revenue Received	7,524	12,332	3,483
Commercial (secured by real estate)
Average balances of impaired loans and income recognized on impaired loans
Average Balance	59,724	114,556	48,712
Interest Revenue Recognized During Impairment	3,553	4,994	1,588
Cash Basis Interest Revenue Received	3,807	5,270	1,506
Commercial & industrial
Average balances of impaired loans and income recognized on impaired loans
Average Balance	4,609	45,233	24,329
Interest Revenue Recognized During Impairment	401	1,051	153
Cash Basis Interest Revenue Received	865	2,523	704
Commercial construction
Average balances of impaired loans and income recognized on impaired loans
Average Balance	13,946	45,489	13,126
Interest Revenue Recognized During Impairment	633	875	94
Cash Basis Interest Revenue Received	720	1,268	317
Commercial
Average balances of impaired loans and income recognized on impaired loans
Average Balance	78,279	205,278	86,167
Interest Revenue Recognized During Impairment	4,587	6,920	1,835
Cash Basis Interest Revenue Received	5,392	9,061	2,527
Residential mortgage
Average balances of impaired loans and income recognized on impaired loans
Average Balance	21,413	23,926	9,575
Interest Revenue Recognized During Impairment	1,114	1,058	217
Cash Basis Interest Revenue Received	1,088	1,190	222
Residential construction
Average balances of impaired loans and income recognized on impaired loans
Average Balance	14,558	46,410	30,797
Interest Revenue Recognized During Impairment	993	1,527	604
Cash Basis Interest Revenue Received	1,023	2,054	728
Consumer installment
Average balances of impaired loans and income recognized on impaired loans
Average Balance	383	564	101
Interest Revenue Recognized During Impairment	21	26	6
Cash Basis Interest Revenue Received	$ 21	$ 27	$ 6

Loans and Allowance for Credit Losses (Details 6) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Loans individually evaluated for impairment by class of loans
Recorded Investment	$ 130,914
Amount of allowance for loan losses allocated	6,022	$ 11,644
Loans Receivable
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	47,545	218,351
Recorded Investment, With no related allowance recorded	38,872	156,962
Unpaid Principal Balance, With an allowance recorded	78,246	100,431
Recorded Investment, With allowance recorded	75,747	95,848
Unpaid Principal Balance	125,791	318,782
Recorded Investment	114,619	252,810
Allowance for loan losses, With an allowance recorded	6,022	11,644
Amount of allowance for loan losses allocated	6,022	11,644
Loans Receivable \| Commercial (secured by real estate)
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	30,361	74,066
Recorded Investment, With no related allowance recorded	24,205	62,609
Unpaid Principal Balance, With an allowance recorded	36,085	44,395
Recorded Investment, With allowance recorded	36,003	41,800
Allowance for loan losses, With an allowance recorded	2,013	6,106
Amount of allowance for loan losses allocated	2,013	6,106
Loans Receivable \| Commercial & industrial
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	2,252	74,572
Recorded Investment, With no related allowance recorded	2,252	49,572
Unpaid Principal Balance, With an allowance recorded	2,248	2,170
Recorded Investment, With allowance recorded	1,965	1,929
Allowance for loan losses, With an allowance recorded	66	490
Amount of allowance for loan losses allocated	66	490
Loans Receivable \| Commercial construction
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	974	23,938
Recorded Investment, With no related allowance recorded	974	17,305
Unpaid Principal Balance, With an allowance recorded	12,821	23,746
Recorded Investment, With allowance recorded	12,741	22,863
Allowance for loan losses, With an allowance recorded	112	2,239
Amount of allowance for loan losses allocated	112	2,239
Loans Receivable \| Commercial
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	33,587	172,576
Recorded Investment, With no related allowance recorded	27,431	129,486
Unpaid Principal Balance, With an allowance recorded	51,154	70,311
Recorded Investment, With allowance recorded	50,709	66,592
Allowance for loan losses, With an allowance recorded	2,191	8,835
Loans Receivable \| Residential mortgage
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	4,496	10,336
Recorded Investment, With no related allowance recorded	3,634	8,383
Unpaid Principal Balance, With an allowance recorded	17,624	14,267
Recorded Investment, With allowance recorded	17,038	13,864
Allowance for loan losses, With an allowance recorded	2,919	2,165
Amount of allowance for loan losses allocated	2,919	2,165
Loans Receivable \| Residential construction
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	9,462	35,439
Recorded Investment, With no related allowance recorded	7,807	19,093
Unpaid Principal Balance, With an allowance recorded	8,469	15,412
Recorded Investment, With allowance recorded	7,001	14,962
Allowance for loan losses, With an allowance recorded	688	625
Amount of allowance for loan losses allocated	688	625
Loans Receivable \| Consumer installment
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded
Recorded Investment, With no related allowance recorded
Unpaid Principal Balance, With an allowance recorded	999	441
Recorded Investment, With allowance recorded	999	430
Allowance for loan losses, With an allowance recorded	224	19
Amount of allowance for loan losses allocated	$ 224	$ 19

Loans and Allowance for Credit Losses (Details 7) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	$ 26,800	$ 110,000
Loans Receivable
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	26,819	109,894
Loans Receivable \| Commercial (secured by real estate)
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	8,340	22,148
Loans Receivable \| Commercial & industrial
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	427	31,817
Loans Receivable \| Commercial construction
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	361	23,843
Loans Receivable \| Commercial
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	9,128	77,808
Loans Receivable \| Residential mortgage
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	13,178	12,589
Loans Receivable \| Residential construction
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	4,264	18,702
Loans Receivable \| Consumer installment
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	$ 249	$ 795

Loans and Allowance for Credit Losses (Details 8) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Aging of the recorded investment in past due loans
Loans Outstanding, Ending Balance	$ 4,329,266	$ 4,175,008
Loans Receivable
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	21,812	27,732
Loans Past Due, 60 - 89 Days	7,483	8,266
Loans Past Due, Greater than 90 Days Past Due	9,392	23,129
Loans, Total Past Due	38,687	59,127
Loans Not Past Due	4,290,579	4,115,881
Loans Outstanding, Ending Balance	4,329,266	4,175,008
Loans Receivable \| Commercial (secured by real estate)
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	5,724	8,106
Loans Past Due, 60 - 89 Days	2,797	3,232
Loans Past Due, Greater than 90 Days Past Due	2,547	7,476
Loans, Total Past Due	11,068	18,814
Loans Not Past Due	1,745,642	1,794,551
Loans Outstanding, Ending Balance	1,756,710	1,813,365
Loans Receivable \| Commercial & industrial
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	2,349	1,565
Loans Past Due, 60 - 89 Days	223	429
Loans Past Due, Greater than 90 Days Past Due	88	867
Loans, Total Past Due	2,660	2,861
Loans Not Past Due	469,301	455,385
Loans Outstanding, Ending Balance	471,961	458,246
Loans Receivable \| Commercial construction
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	94	2,216
Loans Past Due, 60 - 89 Days	190
Loans Past Due, Greater than 90 Days Past Due	235	4,490
Loans, Total Past Due	519	6,706
Loans Not Past Due	148,384	148,063
Loans Outstanding, Ending Balance	148,903	154,769
Loans Receivable \| Commercial
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	8,167	11,887
Loans Past Due, 60 - 89 Days	3,210	3,661
Loans Past Due, Greater than 90 Days Past Due	2,870	12,833
Loans, Total Past Due	14,247	28,381
Loans Not Past Due	2,363,327	2,397,999
Loans Outstanding, Ending Balance	2,377,574	2,426,380
Loans Receivable \| Residential mortgage
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	11,067	12,292
Loans Past Due, 60 - 89 Days	3,262	2,426
Loans Past Due, Greater than 90 Days Past Due	5,081	4,848
Loans, Total Past Due	19,410	19,566
Loans Not Past Due	1,296,554	1,194,637
Loans Outstanding, Ending Balance	1,315,964	1,214,203
Loans Receivable \| Residential construction
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	1,335	2,233
Loans Past Due, 60 - 89 Days	588	1,934
Loans Past Due, Greater than 90 Days Past Due	1,375	5,159
Loans, Total Past Due	3,298	9,326
Loans Not Past Due	325,281	372,351
Loans Outstanding, Ending Balance	328,579	381,677
Loans Receivable \| Consumer installment
Aging of the recorded investment in past due loans
Loans Past Due, 30 - 59 Days	1,243	1,320
Loans Past Due, 60 - 89 Days	423	245
Loans Past Due, Greater than 90 Days Past Due	66	289
Loans, Total Past Due	1,732	1,854
Loans Not Past Due	305,417	150,894
Loans Outstanding, Ending Balance	$ 307,149	$ 152,748

Loans and Allowance for Credit Losses (Details 9) - Loans Receivable $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) Contract	Dec. 31, 2012 USD ($) Contract	Dec. 31, 2011 USD ($) Contract
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	110	237	231
Pre-Modification Outstanding Recorded Investment	$ 23,701	$ 107,458	$ 107,788
Post-Modification Outstanding Number of Contracts	$ 21,676	$ 102,509	$ 105,506
Number of Contracts \| Contract	17	43	37
Recorded Investment	$ 3,360	$ 13,999	$ 3,574
Commercial (secured by real estate)
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	20	54	57
Pre-Modification Outstanding Recorded Investment	$ 12,483	$ 34,450	$ 56,981
Post-Modification Outstanding Number of Contracts	$ 11,384	$ 32,928	$ 56,031
Number of Contracts \| Contract	3	7	4
Recorded Investment	$ 670	$ 3,287	$ 1,447
Commercial & industrial
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	14	22	15
Pre-Modification Outstanding Recorded Investment	$ 1,464	$ 3,619	$ 767
Post-Modification Outstanding Number of Contracts	$ 1,208	$ 3,616	$ 767
Number of Contracts \| Contract	1	3	2
Recorded Investment	$ 35	$ 71	$ 52
Commercial construction
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	1	20	9
Pre-Modification Outstanding Recorded Investment	$ 416	$ 34,014	$ 16,243
Post-Modification Outstanding Number of Contracts	$ 416	$ 33,934	$ 16,243
Number of Contracts \| Contract	2	3
Recorded Investment	$ 1,454	$ 4,224
Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	35	96	81
Pre-Modification Outstanding Recorded Investment	$ 14,363	$ 72,083	$ 73,991
Post-Modification Outstanding Number of Contracts	$ 13,008	$ 70,478	$ 73,041
Number of Contracts \| Contract	6	13	6
Recorded Investment	$ 2,159	$ 7,582	$ 1,499
Residential mortgage
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	49	67	75
Pre-Modification Outstanding Recorded Investment	$ 7,098	$ 15,132	$ 11,008
Post-Modification Outstanding Number of Contracts	$ 6,573	$ 14,303	$ 10,444
Number of Contracts \| Contract	3	10	9
Recorded Investment	$ 641	$ 650	$ 718
Residential construction
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	15	49	44
Pre-Modification Outstanding Recorded Investment	$ 2,160	$ 19,909	$ 22,584
Post-Modification Outstanding Number of Contracts	$ 2,015	$ 17,400	$ 21,821
Number of Contracts \| Contract	3	16	9
Recorded Investment	$ 531	$ 5,728	$ 1,289
Consumer installment
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	11	25	31
Pre-Modification Outstanding Recorded Investment	$ 80	$ 334	$ 205
Post-Modification Outstanding Number of Contracts	$ 80	$ 328	$ 200
Number of Contracts \| Contract	5	4	13
Recorded Investment	$ 29	$ 39	$ 68

Loans and Allowance for Credit Losses (Details 10) - Loans Receivable $ in Thousands	Dec. 31, 2013 USD ($) Contract	Dec. 31, 2012 USD ($) Contract
Additional information on troubled debt restructurings
Number of Contracts \| Contract	345	388
Pre-Modification Outstanding Recorded Investment	$ 94,897	$ 172,727
Post-Modification Outstanding Recorded Investment	$ 86,966	$ 160,763
Commercial (secured by real estate)
Additional information on troubled debt restructurings
Number of Contracts \| Contract	77	96
Pre-Modification Outstanding Recorded Investment	$ 44,964	$ 80,261
Post-Modification Outstanding Recorded Investment	$ 40,667	$ 75,340
Commercial & industrial
Additional information on troubled debt restructurings
Number of Contracts \| Contract	36	32
Pre-Modification Outstanding Recorded Investment	$ 3,527	$ 7,492
Post-Modification Outstanding Recorded Investment	$ 3,245	$ 7,250
Commercial construction
Additional information on troubled debt restructurings
Number of Contracts \| Contract	13	25
Pre-Modification Outstanding Recorded Investment	$ 13,122	$ 37,537
Post-Modification Outstanding Recorded Investment	$ 13,042	$ 33,809
Commercial
Additional information on troubled debt restructurings
Number of Contracts \| Contract	126	153
Pre-Modification Outstanding Recorded Investment	$ 61,613	$ 125,290
Post-Modification Outstanding Recorded Investment	$ 56,954	$ 116,399
Residential mortgage
Additional information on troubled debt restructurings
Number of Contracts \| Contract	136	117
Pre-Modification Outstanding Recorded Investment	$ 20,622	$ 20,323
Post-Modification Outstanding Recorded Investment	$ 19,357	$ 19,296
Residential construction
Additional information on troubled debt restructurings
Number of Contracts \| Contract	57	67
Pre-Modification Outstanding Recorded Investment	$ 12,459	$ 25,822
Post-Modification Outstanding Recorded Investment	$ 10,452	$ 23,786
Consumer installment
Additional information on troubled debt restructurings
Number of Contracts \| Contract	26	51
Pre-Modification Outstanding Recorded Investment	$ 203	$ 1,292
Post-Modification Outstanding Recorded Investment	$ 203	$ 1,282

Loans and Allowance for Credit Losses (Details Textual) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Criteria amount for evaluation of impairment	$ 500,000
Accruing substandard relationship	2,000,000
Nonaccrual Loans	26,800,000	$ 110,000,000
Specific reserves	5,640,000	9,500,000
Loans outstanding classified as troubled debt restructurings	$ 6,000	689,000
Percentage of appraised value of underlying collateral in nonaccrual status	80.00%
Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Overdrawn deposit accounts	$ 977,000	942,000
Loans considered impaired
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses assigned specific reserves prior to the sale	6,860,000
FHLB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pledged as collateral to secure FHLB advances	$ 1,770,000,000	$ 1,900,000,000

Foreclosed Property (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Classifications of foreclosed properties
Total foreclosed property	$ 5,403	$ 25,218
Less valuation allowance	(1,182)	(6,954)	$ (18,982)	$ (16,565)
Foreclosed property, net	$ 4,221	$ 18,264
Balance as a percentage of original loan unpaid principal	44.50%	39.70%
Commercial real estate
Classifications of foreclosed properties
Total foreclosed property	$ 1,287	$ 6,368
Commercial construction
Classifications of foreclosed properties
Total foreclosed property		2,204
Commercial
Classifications of foreclosed properties
Total foreclosed property	1,287	8,572
Residential mortgage
Classifications of foreclosed properties
Total foreclosed property	3,380	5,192
Residential construction
Classifications of foreclosed properties
Total foreclosed property	$ 736	$ 11,454

Foreclosed Property (Details 1) - USD ($) $ in Thousands	12 Months Ended
Foreclosed Property (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Activity in the valuation allowance for foreclosed property
Balance at beginning of year	$ 6,954	$ 18,982	$ 16,565
Additions charged to expense	3,065	6,951	57,368
Charge-offs upon disposition	(8,837)	(18,979)	(54,951)
Balance at end of year	$ 1,182	$ 6,954	$ 18,982

Foreclosed Property (Details 2) - USD ($) $ in Thousands	12 Months Ended
Foreclosed Property (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Expenses related to foreclosed assets
Net loss on sales	$ 1,641	$ 1,924	$ 11,038
Provision for unrealized losses	3,065	6,951	57,368
Operating expenses, net of rental income	3,163	5,118	10,499
Total foreclosed property expense	$ 7,869	$ 13,993	$ 78,905

Foreclosed Property (Details Textual) $ in Millions	3 Months Ended
Foreclosed Property (Details Textual) $ in Millions	Jun. 30, 2013 USD ($)
Foreclosed Property [Abstract]
Accelerated sales of classified assets including performing and nonperforming classified loans and foreclosed properties	$ 172

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Premises and equipments
Premises and equipments, gross	$ 258,418	$ 263,145
Less accumulated depreciation	(94,829)	(94,225)
Premises and equipment, net	163,589	168,920
Land and land improvements
Premises and equipments
Premises and equipments, gross	80,845	81,272
Buildings and improvements
Premises and equipments
Premises and equipments, gross	114,048	114,127
Furniture and equipment
Premises and equipments
Premises and equipments, gross	63,015	66,565
Construction in progress
Premises and equipments
Premises and equipments, gross	$ 510	$ 1,181

Premises and Equipment (Details 1) $ in Thousands	Dec. 31, 2013 USD ($)
Rent commitments under operating leases
2014	$ 1,852
2015	1,393
2016	563
2017	537
2018	399
Thereafter	1,566
Total	$ 6,310

Premises and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Premises and Equipment (Textual) [Abstract]
Depreciation expense	$ 9,400	$ 9,260	$ 9,830
Rent expense	$ 2,340	$ 2,300	$ 2,250

Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Summary of core deposit intangible assets
Gross carrying amount	$ 32,652	$ 32,652
Less accumulated amortization	29,172	27,142
Net carrying amount	$ 3,480	$ 5,510

Intangible Assets (Details 1) $ in Thousands	Dec. 31, 2013 USD ($)
Estimated amortization expense
2014	$ 1,349
2015	956
2016	879
2017	263
2018	$ 31

Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization expense on finite-lived intangible assets	$ 2,031	$ 2,917	$ 3,016
Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Amortized period of core deposit intangibles	10 years

Deposits (Details) $ in Thousands	Dec. 31, 2013 USD ($)
Maturing In:
2014	$ 1,098,425
2015	232,625
2016	118,261
2017	15,353
2018	21,191
thereafter	268,960
Total	$ 1,754,815

Deposits (Details Textual) - USD ($) $ in Millions	12 Months Ended
Deposits (Details Textual) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Assets Sold under Agreements to Repurchase [Line Items]
Certificates of deposit	$ 273	$ 155
Average balance of brokered deposits	$ 219	$ 156
Description of fair value hedging instrument	<div>Most of the brokered certificates of deposit have been swapped in fair value hedging relationships to 90 day LIBOR minus a basis point spread that currently exceeds LIBOR, thereby resulting in a negative yield.</div>
Minimum \| Brokered certificates of deposit
Assets Sold under Agreements to Repurchase [Line Items]
Maturities of time deposits	15 years
Maximum \| Brokered certificates of deposit
Assets Sold under Agreements to Repurchase [Line Items]
Maturities of time deposits	20 years

Federal Home Loan Bank Advances (Details) $ in Thousands	Dec. 31, 2013 USD ($)
Maturing In:
2014	$ 120,000
2016	125
Total	$ 120,125
FHLB Current rate range 0.17% - 0.20%
Maturing In:
Current Rate Range, Minimum	0.17%
Current Rate Range, Maximum	0.20%

Federal Home Loan Bank Advances (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Federal Home Loan Bank Advances (Textual) [Abstract]
Fixed rate advances	$ 120,000	$ 40,100
Outstanding amount to be matured	$ 125
Interest payment rates	0.20%
Weighted average interest rate advances	0.19%	0.18%
Maximum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal home loan bank advances maturities period	30 days

Short-term Borrowings (Detail Textuals) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Repurchase Agreements
Short-term Debt [Line Items]
Total short-term borrowings	$ 53.2	$ 52.6

Long-term Debt (Details) - USD ($) $ in Thousands	12 Months Ended
Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Long-term debt
Long-term Debt	$ 129,865	$ 124,805
2013 senior debentures
Long-term debt
Long-term Debt	$ 40,000
Issue Date	2013
Stated maturity date	2018
Earliest call date	2015
Interest rate	6.00%
2012 senior debentures
Long-term debt
Long-term Debt	$ 35,000	35,000
Issue Date	2012
Stated maturity date	2017
Earliest call date	2017
Interest rate	9.00%
Total senior debentures
Long-term debt
Long-term Debt	$ 75,000	35,000
2003 subordinated debentures
Long-term debt
Long-term Debt		35,000
Issue Date	2003
Stated maturity date	2015
Earliest call date	2010
Interest rate	7.50%
Total subordinated debentures
Long-term debt
Long-term Debt		35,000
United Community Capital Trust
Long-term debt
Long-term Debt	$ 21,650	21,650
Issue Date	1998
Stated maturity date	2028
Earliest call date	2008
Interest rate	8.125%
United Community Statutory Trust I
Long-term debt
Long-term Debt	$ 5,155	5,155
Issue Date	2000
Stated maturity date	2030
Earliest call date	2010
Interest rate	10.60%
United Community Capital Trust II
Long-term debt
Long-term Debt	$ 10,309	10,309
Issue Date	2000
Stated maturity date	2030
Earliest call date	2010
Interest rate	11.295%
Southern Bancorp Capital Trust I
Long-term debt
Long-term Debt	$ 4,382	4,382
Issue Date	2004
Stated maturity date	2034
Earliest call date	2009
Prime + Interest rate	1.00%
United Community Statutory Trust II
Long-term debt
Long-term Debt	$ 12,131	12,077
Issue Date	2008
Stated maturity date	2038
Earliest call date	2013
Interest rate	9.00%
United Community Statutory Trust III
Long-term debt
Long-term Debt	$ 1,238	1,232
Issue Date	2008
Stated maturity date	2038
Earliest call date	2013
Prime + Interest rate	3.00%
Total trust preferred securities
Long-term debt
Long-term Debt	$ 54,865	$ 54,805

Long-term Debt (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Long-term Debt (Textual) [Abstract]
Redemption price of debentures		$ 35,000	$ 30,500	$ 30,000
2013 senior debentures
Long-term Debt (Textual) [Abstract]
Senior debentures maturity date		Oct. 13, 2018
Percentage of principal amount redeemed		100.00%
2012 senior debentures
Long-term Debt (Textual) [Abstract]
Senior debentures maturity date		Oct. 15, 2017
2003 subordinated debentures
Long-term Debt (Textual) [Abstract]
Percentage of principal amount redeemed	100.00%
Redemption price of debentures	$ 35,000
Total trust preferred securities
Long-term Debt (Textual) [Abstract]
Common stock exercise price		$ 100

Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Securities gains, net	$ 186	$ 7,078	$ 842
Loan interest revenue	200,893	217,378	244,020
Other fee revenue	10,025	10,480	7,341
Prior service cost	365	365	279
Income tax expense (benefit)	(238,188)	1,050	(3,983)
Net of tax	261,062	21,708	(238,584)
Reclassifications Out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of tax	790	7,433	13,983
Reclassifications Out of Accumulated Other Comprehensive Income \| Unrealized (losses) gains on available-for-sale securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Securities gains, net	186	7,078	842
Income tax expense (benefit)	(72)	(2,753)	(328)
Net of tax	114	4,325	514
Reclassifications Out of Accumulated Other Comprehensive Income \| Amortization of gains included in net income on available-for-sale securities transferred to held to maturity
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Investment securities interest revenue	731	1,988	2,177
Income tax expense (benefit)	(282)	(773)	(846)
Net of tax	449	1,215	1,331
Reclassifications Out of Accumulated Other Comprehensive Income \| Gains included in net income on derivative financial instruments accounted for as cash flow hedges
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Loan interest revenue	852	3,475	10,152
Other fee revenue	52	237	4,964
Total before tax	904	3,712	15,116
Income tax expense (benefit)	(352)	(1,444)	(5,880)
Net of tax	552	2,268	9,236
Reclassifications Out of Accumulated Other Comprehensive Income \| Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before tax	(532)	(615)	4,750
Income tax expense (benefit)	207	240	(1,848)
Net of tax	(325)	(375)	2,902
Reclassifications Out of Accumulated Other Comprehensive Income \| Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan \| Salaries and employee benefits expense
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior service cost	(365)	(365)
Actuarial losses	(167)	(250)
Reclassification of unamortized prior service cost and actuarial gains and losses			$ 4,750

Earnings Per Share (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Accrued dividends on preferred stock, including accretion of discounts

Total preferred stock dividends

$ 12,078

$ 12,148

$ 11,838

Series A - 6% fixed

Accrued dividends on preferred stock, including accretion of discounts

Total preferred stock dividends

^[1]

Series B - 5% fixed until December 6, 2013, 9% thereafter

Accrued dividends on preferred stock, including accretion of discounts

Total preferred stock dividends

^[1],[2]

10,401

10,465

10,401

Series D - LIBOR plus 9.6875%, resets quarterly

Accrued dividends on preferred stock, including accretion of discounts

Total preferred stock dividends

^[1]

$ 1,665

$ 1,671

$ 1,425

[1]	All preferred stock dividends are payable quarterly.
[2]	Series B preferred stock was issued at a discount. Dividend amounts shown include discount accretion for each period.

Earnings Per Share (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Computation of basic and diluted loss per share
Net income (loss) available to common stockholders	$ 261,062	$ 21,708	$ (238,584)
Income (loss) per common share:
Basic	$ 4.44	$ 0.38	$ (5.97)
Diluted	$ 4.44	$ 0.38	$ (5.97)
Weighted average common shares:
Basic	58,787	57,857	39,943
Effect of dilutive securities:
Stock options	1
Warrants	57
Diluted	58,845	57,857	39,943

Earnings Per Share (Details Textual)	12 Months Ended
Earnings Per Share (Details Textual)	Dec. 31, 2013 $ / shares $ / warrant shares	Dec. 31, 2012 $ / shares $ / warrant shares	Dec. 31, 2011 $ / shares shares
Fletcher International Ltd
Class of Stock [Line Items]
Number of warrants to purchase common stock equivalent junior preferred stock (in shares)	1,411,765
Exercise of price warrants \| $ / warrant	21.25
Elm Ridge Parties
Class of Stock [Line Items]
Exercise of price warrants \| $ / warrant		12.50
Shares issuable upon exercise of grants		1,551,126
Series B - 5% fixed until December 6, 2013, 9% thereafter
Class of Stock [Line Items]
Number of warrants to purchase common stock equivalent junior preferred stock (in shares)	219,909	219,909
Exercise of price warrants \| $ / warrant	61.40	61.40
Trust preferred securities
Class of Stock [Line Items]
Exercise of price warrants \| $ / warrant		1.00
United's Series B preferred stock issued		129,670
Employees
Class of Stock [Line Items]
Shares issuable upon exercise of grants	371,449	482,528
Weighted average exercise price of stock options granted to employees \| $ / shares	$ 98.54	$ 97.73	$ 94.48
Common stock issuable upon completion of vesting of restricted stock awards			583,647
Restricted Stock
Class of Stock [Line Items]
Common stock issuable upon completion of vesting of restricted stock awards	1,073,259	485,584	414,644

Earnings Per Share (Details Textual 1)	12 Months Ended
Earnings Per Share (Details Textual 1)	Dec. 31, 2013	Dec. 31, 2011 $ / shares $ / warrant shares
Dilutive Securities [Line Items]
Reverse stock splits, description	1-for-5
Junior preferred stock or Series C convertible preferred stock
Dilutive Securities [Line Items]
Potentially dilutive warrants		2,476,191
Potentially dilutive Series C convertible preferred stock price per share \| $ / shares		$ 26.25
Warrants With Exercise Price $30.10
Dilutive Securities [Line Items]
Potentially dilutive warrants		1,162,791
Exercise of price warrants \| $ / warrant		30.10
Series C Convertible Preferred Stock
Dilutive Securities [Line Items]
Potentially dilutive warrants		1,551,126
Potentially dilutive Series C convertible preferred stock price per share \| $ / shares		$ 12.50

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income tax expense (benefit)
Current	$ 3,467	$ 1,050	$ (3,983)
Deferred	23,785	9,446	(94,808)
Increase (decrease) in valuation allowance	(265,440)	(9,446)	94,808
Total income tax expense (benefit)	$ (238,188)	$ 1,050	$ (3,983)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Differences between the provision for income taxes and statutory federal income tax rate
Pretax loss at statutory rates	$ 12,234	$ 12,217	$ (80,755)
Add (deduct):
State taxes, net of federal benefit	895	577	(9,210)
Bank owned life insurance earnings	(704)	(444)	(556)
Adjustment to reserve for uncertain tax positions	(426)	(577)	(4,593)
Tax-exempt interest revenue	(714)	(816)	(836)
Nondeductible interest expense	10	18	34
Equity compensation	676	255	489
Tax credits	(438)	(460)	(350)
Change in state statutory tax rate	1,003
Disproportionate tax effects	12,174
(Decrease) increase in valuation allowance	(265,440)	(9,446)	94,808
Other	2,542	(274)	(3,014)
Total income tax expense (benefit)	$ (238,188)	$ 1,050	$ (3,983)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Allowances for loan losses	$ 29,672	$ 41,521
Net operating loss carryforwards	219,863	221,335
Deferred compensation	6,299	5,526
Reserve for losses on foreclosed properties	678	3,702
Nonqualified share based compensation	3,710	4,424
Accrued expenses	2,663	1,960
Investment in low income housing tax credit partnerships	1,335	1,443
Unamortized pension actuarial losses and prior service cost	1,252	1,677
Acquired intangible assets	326	890
Unrealized losses on securities available-for-sale	2,056
Unrealized losses on cash flow hedges		3,048
Other	3,985	3,919
Total deferred tax assets	271,839	289,445
Deferred tax liabilities:
Unrealized gains on securities available-for-sale		6,629
Unrealized gains on cash flow hedges	523
Premises and equipment	2,812	3,414
Loan origination costs	4,234	3,876
Gain from acquisition of Southern Community Bank	816	4,021
Prepaid expenses	836	1,082
Total deferred tax liabilities	9,221	19,022
Less valuation allowance	4,100	270,423
Net deferred tax asset	$ 258,518

Income Taxes (Details 3) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of the beginning and ending unrecognized tax benefit
Balance at beginning of year	$ 5,069	$ 5,985	$ 11,133
Additions based on tax positions related to prior years		130
Decreases based on tax positions related to prior years			(3,369)
Additions based on tax positions related to the current year	352	500	585
Decreases resulting from a lapse in the applicable statute of limitations	(918)	(957)	(1,362)
Decreases based on settlements with taxing authorities		(589)	(1,002)
Balance at end of year	$ 4,503	$ 5,069	$ 5,985

Income Taxes (Details Textual) - USD ($)	12 Months Ended
Income Taxes (Details Textual) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Tax Credit Carryforward [Line Items]
Statutory federal income tax rate	35.00%
Valuation allowance	$ 4,100,000	$ 270,423,000
Federal alternative minimum tax credits	3,100,000
Reversal of the valuation allowance	272,000,000
Net deferred tax asset realized based upon future taxable income	259,000,000
Deferred tax assets not related to net operating losses or credits	43,000,000
Interest and penalties	59,000	120,000	$ 1,270,000
Accrued for interest and penalties		$ 85,000
Begin to expire in 2023
Tax Credit Carryforward [Line Items]
State net operating loss carryforwards	32,000,000
Begin to expire in 2028
Tax Credit Carryforward [Line Items]
State net operating loss carryforwards	666,000,000
Federal general business tax credits	2,600,000
Begin to expire in 2029
Tax Credit Carryforward [Line Items]
Federal net operating loss carryforwards	$ 528,000,000

Pension and Employee Benefit Plans (Details)	12 Months Ended
Pension and Employee Benefit Plans (Details)	Dec. 31, 2013	Dec. 31, 2012
Weighted-average assumptions used to determine pension benefit obligations at year end and net periodic pension cost
Discount rate for disclosures	4.50%	4.00%
Discount rate for net periodic benefit cost	4.00%	4.50%
Rate of compensation increase
Measurement date	12/31/2013	12/31/2012

Pension and Employee Benefit Plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Change in benefit obligation:
Accumulated benefit obligation at beginning of year	$ 13,155	$ 12,064
Service cost	465	597	$ 477
Interest cost	533	537	489
Actuarial losses	(561)	177
Benefits paid	(272)	(220)
Accumulated benefit obligation at end of year	13,320	13,155	$ 12,064
Change in plan assets, at fair value:
Beginning plan assets
Employer contribution	272	220
Benefits paid	(272)	(220)
Ending plan assets
Funded status at end of year (plan assets less benefit obligations)	$ (13,320)	$ (13,155)

Pension and Employee Benefit Plans (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Amounts recognized in accumulated other comprehensive income
Net actuarial losses	$ 1,424	$ 2,152
Prior service cost	1,794	2,159
Total amounts recognized in accumulated other comprehensive income	$ 3,218	$ 4,311

Pension and Employee Benefit Plans (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of net periodic benefit cost and other amounts recognized in other comprehensive income
Service cost	$ 465	$ 597	$ 477
Interest cost	533	537	489
Amortization of prior service cost	365	365	279
Amortization of net losses	167	250	27
Net periodic benefit cost	1,530	1,749	1,272
Net actuarial (gain) loss	(561)	177	1,026
Amortization of net losses	(167)	(250)	(27)
Prior service cost			1,540
Amortization of prior service cost	(365)	(365)	(279)
Total recognized in other comprehensive income	(1,093)	(438)	2,260
Total net periodic benefit cost and accumulated other comprehensive income	$ 437	$ 1,311	$ 3,532

Pension and Employee Benefit Plans (Details 4) $ in Thousands	Dec. 31, 2013 USD ($)
Benefit payments, which reflect expected future service
2014	$ 323
2015	697
2016	764
2017	787
2018	980
Following five years	$ 4,694

Pension and Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated benefit obligation		$ 13,200,000	$ 13,300,000
Employee matching contributions	5.00%
Duration of service period to receive matching contribution	1 year
Vesting period of benefits	3 years
Employee eligible compensation contributions	5.00%
Maximum matching contributions	50.00%
Compensation expense	$ 1,240,000	$ 1,660,000	$ 2,860,000
Plan purchased by employee	48,996	86,350	372,363
Recognized deferred compensation from continuing operation	$ 24,000	$ 24,000	$ 24,000
Expenses incurred for post-retirement benefits	1,600,000	1,870,000	160,000
Reclassification of unamortized actuarial gains and losses and prior service costs			2,240,000
Estimated net loss and prior service costs	0
Amortization of estimated net loss and prior service cost from accumulated other comprehensive income	$ 365,000	$ 365,000	$ 279,000
Discretionary contribution shares by director	25,000
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Discretionary profit sharing contributions	3.50%

Derivatives and Hedging Activities (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	$ 8,721	$ 23
Derivative instrument hedges liabilities fair value	25,646	11,900
Other assets \| Cash flow hedging \| Money market deposits
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	4,782
Derivative instrument hedges liabilities fair value		4,165
Other assets \| Cash flow hedging \| Short-Term Debt
Derivatives, Fair Value [Line Items]
Derivative instrument hedges liabilities fair value	3,368	4,574
Other assets \| Fair value hedging \| Brokered CD's
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value		23
Derivative instrument hedges liabilities fair value	19,970	3,161
Other assets \| Fair value hedging \| Corporate Bonds
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	3,939
Derivative instrument hedges liabilities fair value	$ 2,308

Derivatives and Hedging Activities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	$ 15,112	$ 635
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	20,586	643
Other assets \| Customer Swap Position
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	898	635
Other assets \| Dealer Offset To Customer Swap Position
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	1,347
Other assets \| Bifurcated Embedded Derivative
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	12,867
Other liabilities \| Customer Swap Position
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	1,347
Other liabilities \| Dealer Offset To Customer Swap Position
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	915	643
Other liabilities \| Dealer Offsets To Bifurcated Embedded Derivatives
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	$ 18,324

Derivatives and Hedging Activities (Details 2) - Fair value hedging - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Effect of fair value hedging derivative financial instruments on the consolidated statement of operations
Amount of Gain (Loss) Recognized in Income on Derivative	$ (10,148)	$ 540	$ 328
Amount of Gain (Loss) Recognized in Income on Hedged Item	11,216	330	(291)
Interest expense \| Brokered CD's
Effect of fair value hedging derivative financial instruments on the consolidated statement of operations
Amount of Gain (Loss) Recognized in Income on Derivative	(16,433)	540	328
Amount of Gain (Loss) Recognized in Income on Hedged Item	16,981	330	(291)
Interest revenue \| Corporate Bonds
Effect of fair value hedging derivative financial instruments on the consolidated statement of operations
Amount of Gain (Loss) Recognized in Income on Derivative	6,285
Amount of Gain (Loss) Recognized in Income on Hedged Item	$ (5,765)

Derivatives and Hedging Activities (Details 3) - Cash flow hedging - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest rate swaps
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Other Comprehensive Income on Derivative (Effective Portion)	$ 10,084	$ 8,739
Interest revenue
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	904	3,712	15,120
Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	$ 70

Derivatives and Hedging Activities (Details Textual)	12 Months Ended
Derivatives and Hedging Activities (Details Textual)	Dec. 31, 2013 USD ($) Contract	Dec. 31, 2012 USD ($) Contract	Dec. 31, 2011 USD ($)
Credit risk
Derivative Instruments, Gain (Loss) [Line Items]
Collateral pledged toward derivatives	$ 38,100,000
Cash flow hedging \| Interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Number of derivative contracts outstanding \| Contract	3	3
Derivative instruments outstanding \| Contract		2
Recognized net gain related to ineffectiveness of the fair value hedging relationships	$ 70,000
Reclassification of gains recognized in loan interest revenue as hedge ineffectiveness	52,000	$ 237,000	$ 4,960,000
Increase to deposit interest expense	3,590,000
Aggregate notional amount designated as fair value hedges of interest rate risk	375,000,000	200,000,000
Total notional amount designated as cash flow hedges	$ 200,000,000	$ 200,000,000
Fair value hedging \| Interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Number of derivative contracts outstanding \| Contract	24	13
Derivative instruments outstanding \| Contract	8
Recognized net gain related to ineffectiveness of the fair value hedging relationships	$ 1,070,000	$ 870,000	37,000
Write off of prepaid broker fees on brokered deposits	449,000
Net reduction of interest expense	1,330,000
Remaining number of derivative held	16
Aggregate notional amount designated as fair value hedges of interest rate risk	285,000,000	166,000,000
Aggregate notional amount designated as fair value hedges of interest rate risk on outstanding swap	86,000,000
Interest expense \| Fair value hedging
Derivative Instruments, Gain (Loss) [Line Items]
Net reduction of interest expense	$ 4,670,000	$ 2,420,000	$ 110,000

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Risk-based ratios:
Tier 1 capital, Minimum	4.00%
Tier 1 capital, Well Capitalized	6.00%
Tier 1 capital	12.74%	14.16%
Total capital, Minimum	8.00%
Total capital, Well Capitalized	10.00%
Total capital	13.99%	15.73%
Leverage ratio, Minimum	3.00%
Leverage ratio	9.08%	9.64%
Tier 1 capital	$ 649,162	$ 652,692
Total capital	$ 713,063	$ 724,915
United Community Bank
Risk-based ratios:
Tier 1 capital	13.55%	14.48%
Total capital	14.80%	15.74%
Leverage ratio	9.61%	9.86%
Tier 1 capital	$ 686,687	$ 666,585
Total capital	$ 750,216	$ 724,738

Regulatory Matters (Details Textual) $ in Millions	12 Months Ended
Regulatory Matters (Details Textual) $ in Millions	Dec. 31, 2013 USD ($)
Regulatory Capital Requirements [Abstract]
Minimum Tier 1 risk-based capital ratio for well capitalized purpose	6.00%
Total risk-based capital ratio	10.00%
Minimum Tier 1 leverage ratio require to be maintained by the bank	3.00%
Minimum total risk based capital ratio to be maintained by the bank	8.00%
Maximum percentage of credit to affiliate under federal reserve act	10.00%
Maximum percentage of credit to all affiliates under federal reserve act	20.00%
Aggregate purchase price of common stock	$ 69

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	$ 747,170	$ 534,928
Letter of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	19,846	13,683
Minimum Lease Payments
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	$ 6,310	$ 6,716

Commitments and Contingencies (Details Textual)	1 Months Ended	12 Months Ended
Commitments and Contingencies (Details Textual)	Jun. 17, 2011	Dec. 31, 2013 $ / warrant shares	Dec. 31, 2010 $ / warrant shares
Commitments And Contingencies [Line Items]
Reverse stock splits, description		1-for-5
Fletcher International Ltd
Commitments And Contingencies [Line Items]
Number of warrants to purchase common stock equivalent junior preferred stock (in shares) \| shares		1,411,765
Exercise price of warrants (in dollars per share) \| $ / warrant		21.25
Common Stock
Commitments And Contingencies [Line Items]
Reverse stock splits, description	1-for-5
Common Stock \| Fletcher International Ltd
Commitments And Contingencies [Line Items]
Number of warrants to purchase common stock equivalent junior preferred stock (in shares) \| shares			1,411,765
Exercise price of warrants (in dollars per share) \| $ / warrant			21.25

Preferred Stock (Details Textual) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2008 USD ($) $ / warrant shares	Feb. 22, 2011 $ / warrant shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2013 $ / shares shares	Dec. 31, 2011 shares	Dec. 31, 2012 shares
Preferred stock, shares authorized			10,000,000	10,000,000		10,000,000
Preferred for common stock equity exchange related to tax preservation plan shares					1,551,126
Warrant
Proceeds from Issuance of Warrants \| $	$ 6.9
Series A Preferred Stock
Number of preferred shares redeemed				21,700
Preferred stock, shares issued			0	0		21,700
Preferred Stock, Redemption Price Per Share \| $ / shares			$ 10	$ 10
Series B Preferred Stock
Number of preferred shares redeemed			75,000
Preferred stock, shares issued	180,000		105,000	105,000		180,000
Number of warrants to purchase common stock equivalent junior preferred stock (in shares)	219,909
Proceeds from issuance of preferred stock and preference stock \| $	$ 173.0
Class of warrant or right adjusted exercise price of warrants or rights \| $ / warrant	61.40
Percentage reduction in value of warrant	50.00%
Number of preferred shares redeemed in first quarter of 2014				105,000
Series B Preferred Stock \| Warrant
Proceeds from Issuance or Sale of Equity \| $	$ 180.0
Series D Preferred Stock
Preferred stock, shares issued			16,613	16,613		16,613
Number of warrants to purchase common stock equivalent junior preferred stock (in shares)		1,551,126
Exercise of price warrants \| $ / warrant		12.50
Preferred for common stock equity exchange related to tax preservation plan shares		1,551,126
Shares of common stock in exchange		16,613
Increase in shareholders' equity due to exercise of warrants \| $			$ 19.4

Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restricted Stock
Restricted Stock, Shares
Shares Outstanding, Beginning Balance	485,584	414,644	23,214
Shares, Granted	876,583	200,612	410,051
Shares, Exercised	(195,366)	(114,673)	(18,621)
Shares, Cancelled	(93,125)	(14,999)
Shares Outstanding, Ending Balance	1,073,676	485,584	414,644
Share Exercisable	22,462
Restricted Stock, Weighted Average Grant Date Fair Value
Weighted-Average Grant-Date Fair Value, Beginning balance	$ 10.72	$ 12.19	$ 59.67
Weighted-Average Grant-Date Fair Value, Granted	14.74	8.73	10.15
Weighted-Average Grant-Date Fair Value, Exercised	13.16	14.77	26.77
Weighted-Average Grant-Date Fair Value, Cancelled	8.78	10.25
Weighted-Average Grant-Date Fair Value, Ending balance	13.73	$ 10.72	$ 12.19
Weighted average grant date fair value, exercisable	$ 10.11
Stock Options
Stock Option, Weighted Average Grant Date Fair Value
Options, Outstanding Shares, Beginning Balance	482,528	583,647	678,313
Options, granted	5,000		10,000
Options, Exercised
Options, Cancelled	(136,756)	(101,119)	(104,666)
Options, Outstanding Shares, Ending Balance	350,772	482,528	583,647
Aggregate Intrinsic Value, Exercisable	$ 79
Options, Exercisable, Shares	340,572
Options, Exercisable, Aggregate Intrinsic Value	$ 33
Stock Option, Weighted Average Grant Date Fair Value
Weighted Average Exercise Price, Beginning balance	$ 97.73	$ 94.48	$ 93.00
Weighted Average Exercise Price, Granted	15.09		11.20
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Cancelled	94.37	78.98	76.87
Weighted-Average Exercise Price, Ending balance	$ 97.87	$ 97.73	$ 94.48
Weighted Average Remaining Term	3 years 3 months 18 days
Options, Exercisable, Weighted-Average Exercise Price	$ 100.40
Options, Exercisable, Weighted-Average Remaining Contractual Term (Years)	3 years 1 month 21 days

Shareholders' Equity (Details 1)	12 Months Ended
Shareholders' Equity (Details 1)	Dec. 31, 2013 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	350,772
Options Outstanding, Range Minimum	$ 10.00
Options Outstanding, Range Maximum	170.00
Options Outstanding, Weighted Average Price	$ 97.87
Options Outstanding, Average Remaining Life	3 years 3 months 18 days
Options, Exercisable, Shares \| shares	340,572
Weighted Average Exercise Price, Options Exercisable	$ 100.40
Exercise Price Range $10.00 to 30.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	16,823
Options Outstanding, Range Minimum	$ 10.00
Options Outstanding, Range Maximum	30.00
Options Outstanding, Weighted Average Price	$ 13.92
Options Outstanding, Average Remaining Life	7 years 11 months 23 days
Options, Exercisable, Shares \| shares	6,623
Weighted Average Exercise Price, Options Exercisable	$ 14.88
Exercise Price Range $30.01 to 50.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	47,398
Options Outstanding, Range Minimum	$ 30.01
Options Outstanding, Range Maximum	50.00
Options Outstanding, Weighted Average Price	$ 31.66
Options Outstanding, Average Remaining Life	5 years 3 months 26 days
Options, Exercisable, Shares \| shares	47,398
Weighted Average Exercise Price, Options Exercisable	$ 31.66
Exercise Price Range $50.01 to 70.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	75,561
Options Outstanding, Range Minimum	$ 50.01
Options Outstanding, Range Maximum	70.00
Options Outstanding, Weighted Average Price	$ 66.31
Options Outstanding, Average Remaining Life	4 years 3 months 7 days
Options, Exercisable, Shares \| shares	75,561
Weighted Average Exercise Price, Options Exercisable	$ 66.31
Exercise Price Range $70.01 to 90.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	2,595
Options Outstanding, Range Minimum	$ 70.01
Options Outstanding, Range Maximum	90.00
Options Outstanding, Weighted Average Price	$ 77.22
Options Outstanding, Average Remaining Life	3 years 4 months 28 days
Options, Exercisable, Shares \| shares	2,595
Weighted Average Exercise Price, Options Exercisable	$ 77.22
Exercise Price Range $90.01 to 110.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	29,781
Options Outstanding, Range Minimum	$ 90.01
Options Outstanding, Range Maximum	110.00
Options Outstanding, Weighted Average Price	$ 107.28
Options Outstanding, Average Remaining Life	1 year 3 months 26 days
Options, Exercisable, Shares \| shares	29,781
Weighted Average Exercise Price, Options Exercisable	$ 107.28
Exercise Price Range $110.01 to 130.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	51,597
Options Outstanding, Range Minimum	$ 110.01
Options Outstanding, Range Maximum	130.00
Options Outstanding, Weighted Average Price	$ 114.19
Options Outstanding, Average Remaining Life	9 months
Options, Exercisable, Shares \| shares	51,597
Weighted Average Exercise Price, Options Exercisable	$ 114.19
Exercise Price Range $130.01 to 150.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	121,614
Options Outstanding, Range Minimum	$ 130.01
Options Outstanding, Range Maximum	150.00
Options Outstanding, Weighted Average Price	$ 143.69
Options Outstanding, Average Remaining Life	2 years 9 months 26 days
Options, Exercisable, Shares \| shares	121,614
Weighted Average Exercise Price, Options Exercisable	$ 143.69
Exercise Price Range $150.01 to 170.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	5,403
Options Outstanding, Range Minimum	$ 150.01
Options Outstanding, Range Maximum	170.00
Options Outstanding, Weighted Average Price	$ 152.10
Options Outstanding, Average Remaining Life	3 years 2 months 16 days
Options, Exercisable, Shares \| shares	5,403
Weighted Average Exercise Price, Options Exercisable	$ 152.10

Shareholders' Equity (Details 2)	12 Months Ended
Shareholders' Equity (Details 2)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity [Abstract]
Expected volatility	30.00%		33.00%
Expected dividend yield	0.00%		0.00%
Expected life (in years)	6 years 3 months		5 years
Risk-free rate	2.00%		2.10%

Shareholders' Equity (Details Textual) - USD ($)	12 Months Ended
Shareholders' Equity (Details Textual) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred income tax benefit	$ (241,655,000)
Compensation expense	$ 1,240,000	$ 1,660,000	$ 2,860,000
Shareholders' Equity (Additional Textual) [Abstract]
Awards of options, restricted stock awards, stock awards, performance share	500,000
Additional awards granted under 2000 Plan	552,000
Vesting period under Plan	4 years
Exercisable period under plan	10 years
Weighted average grant date fair value, granted	$ 5.10		$ 3.64
Estimated option forfeiture rate	3.00%
Compensation expense recognized in the consolidated statement of operations for restricted stock	$ 2,850,000	$ 1,660,000	$ 1,250,000
Total intrinsic value of restricted stock	19,100,000
Unrecognized compensation cost related to nonvested stock options	$ 12,200,000
Weighted average period over which compensation cost is expected to be recognized	3 years 6 months 18 days
Aggregate grant date fair value of options and restricted stock that vested during the period	$ 2,430,000
Shares issued in connection with DRIP			538
Shares purchased by United's 401(k) retirement plan	48,996	86,350	372,363
Discount offered to employees under United has an Employee Stock Purchase Program (ESPP) to purchase shares of common stock	5.00%
Stock issued during period shares employee stock pension plan	13,982	23,555	31,573
Common stock issuable shares under deferred compensation plan	241,832	133,238
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, exercised
Deferred income tax benefit	$ 20,000	$ 99,000	$ 325,000
Options, granted	5,000		10,000
Compensation expense	$ 51,000	$ 256,000	$ 835,000
Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award awards granted during period aggregate fair value	$ 108,000	$ 172,000	$ 86,000
Options, granted	9,344	20,489	10,140

Assets and Liabilities Measured at Fair Value (Details) - Recurring - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Level 1
Assets:
Assets, fair value	$ 3,496	$ 3,101
Liabilities:
Liabilities, fair value	3,496	3,101
Level 1 \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value	3,496	3,101
Level 1 \| Brokered certificates of deposit
Liabilities:
Liabilities, fair value
Level 1 \| Derivative financial instruments
Liabilities:
Liabilities, fair value
Level 1 \| State and political subdivisions
Assets:
Assets, fair value
Level 1 \| Mortgage-backed securities
Assets:
Assets, fair value
Level 1 \| Corporate bonds
Assets:
Assets, fair value
Level 1 \| Asset-backed securities
Assets:
Assets, fair value
Level 1 \| Other
Assets:
Assets, fair value
Level 1 \| Deferred compensation plan assets
Assets:
Assets, fair value	3,496	3,101
Level 1 \| Derivative financial instruments
Assets:
Assets, fair value
Liabilities:
Liabilities, fair value
Level 2
Assets:
Assets, fair value	1,855,700	1,834,901
Liabilities:
Liabilities, fair value	219,890	167,184
Level 2 \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value
Level 2 \| Brokered certificates of deposit
Liabilities:
Liabilities, fair value	173,657	154,641
Level 2 \| Derivative financial instruments
Liabilities:
Liabilities, fair value	46,233	12,543
Level 2 \| State and political subdivisions
Assets:
Assets, fair value	23,242	29,052
Level 2 \| Mortgage-backed securities
Assets:
Assets, fair value	1,145,347	1,428,502
Level 2 \| Corporate bonds
Assets:
Assets, fair value	249,946	163,312
Level 2 \| Asset-backed securities
Assets:
Assets, fair value	410,633	210,556
Level 2 \| Other
Assets:
Assets, fair value	2,699	2,821
Level 2 \| Deferred compensation plan assets
Assets:
Assets, fair value
Level 2 \| Derivative financial instruments
Assets:
Assets, fair value	23,833	658
Level 3
Assets:
Assets, fair value	350	350
Liabilities:
Liabilities, fair value
Level 3 \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value
Level 3 \| Brokered certificates of deposit
Liabilities:
Liabilities, fair value
Level 3 \| Derivative financial instruments
Liabilities:
Liabilities, fair value
Level 3 \| State and political subdivisions
Assets:
Assets, fair value
Level 3 \| Mortgage-backed securities
Assets:
Assets, fair value
Level 3 \| Corporate bonds
Assets:
Assets, fair value	350	350
Level 3 \| Asset-backed securities
Assets:
Assets, fair value
Level 3 \| Other
Assets:
Assets, fair value
Level 3 \| Deferred compensation plan assets
Assets:
Assets, fair value
Level 3 \| Derivative financial instruments
Assets:
Assets, fair value
Total
Assets:
Assets, fair value	1,859,546	1,838,352
Liabilities:
Liabilities, fair value	223,386	170,285
Total \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value	3,496	3,101
Total \| Brokered certificates of deposit
Liabilities:
Liabilities, fair value	173,657	154,641
Total \| Derivative financial instruments
Liabilities:
Liabilities, fair value	46,233	12,543
Total \| State and political subdivisions
Assets:
Assets, fair value	23,242	29,052
Total \| Mortgage-backed securities
Assets:
Assets, fair value	1,145,347	1,428,502
Total \| Corporate bonds
Assets:
Assets, fair value	250,296	163,662
Total \| Asset-backed securities
Assets:
Assets, fair value	410,633	210,556
Total \| Other
Assets:
Assets, fair value	2,699	2,821
Total \| Deferred compensation plan assets
Assets:
Assets, fair value	3,496	3,101
Total \| Derivative financial instruments
Assets:
Assets, fair value	$ 23,833	$ 658

Assets and Liabilities Measured at Fair Value (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets measured at fair value on recurring basis using significant unobservable inputs
Balance at beginning of period	$ 350	$ 350	$ 5,284
Amounts included in earnings			(19)
Paydowns			(1,119)
Transfers between valuation levels, net			(3,796)
Balance at end of period	$ 350	$ 350	$ 350

Assets and Liabilities Measured at Fair Value (Details 2) - Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans
Foreclosed properties
Total assets
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans
Foreclosed properties
Total assets
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	82,798	165,751
Foreclosed properties	3,747	14,788
Total assets	86,545	180,539
Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	82,798	165,751
Foreclosed properties	3,747	14,788
Total assets	$ 86,545	$ 180,539

Assets and Liabilities Measured at Fair Value (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets:
Securities held to maturity, fair value (in dollars)	$ 485,585	$ 261,131
Loans, net, Carrying Amount	4,252,504	4,067,871
Level 1
Assets:
Securities held to maturity, fair value (in dollars)
Loans, net, Carrying Amount
Mortgage loans held for sale
Liabilities:
Deposits, Fair Value
Federal Home Loan Bank advances, Fair Value
Long-term debt, Fair Value
Level 2
Assets:
Securities held to maturity, fair value (in dollars)	485,585	261,131
Loans, net, Carrying Amount
Mortgage loans held for sale	10,529	29,693
Liabilities:
Deposits, Fair Value	6,204,815	5,988,743
Federal Home Loan Bank advances, Fair Value	120,125	40,125
Long-term debt, Fair Value
Level 3
Assets:
Securities held to maturity, fair value (in dollars)
Loans, net, Carrying Amount	4,165,591	3,957,669
Mortgage loans held for sale
Liabilities:
Deposits, Fair Value
Federal Home Loan Bank advances, Fair Value
Long-term debt, Fair Value	130,262	118,626
Total
Assets:
Securities held to maturity, fair value (in dollars)	485,585	261,131
Loans, net, Carrying Amount	4,165,591	3,957,669
Mortgage loans held for sale	10,529	29,693
Liabilities:
Deposits, Fair Value	6,204,815	5,988,743
Federal Home Loan Bank advances, Fair Value	120,125	40,125
Long-term debt, Fair Value	130,262	118,626
Carrying Amount
Assets:
Securities held to maturity, fair value (in dollars)	479,742	244,184
Loans, net, Carrying Amount	4,252,504	4,067,871
Mortgage loans held for sale	10,319	28,821
Liabilities:
Deposits, Fair Value	6,201,505	5,952,140
Federal Home Loan Bank advances, Fair Value	120,125	40,125
Long-term debt, Fair Value	$ 129,865	$ 124,805

Assets and Liabilities Measured at Fair Value (Details Textual)	12 Months Ended
	Dec. 31, 2013 USD ($) Security
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of written down in appraisal value of nonaccrual impaired loans	80.00%
Percentage of written down in appraisal value of foreclosed properties	80.00%
Percentage of written down in asking price of foreclosed properties	90.00%
Maximum remaining maturity of financial instruments having no defined maturity	180 days
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of securities \| Security	2
Level 3 \| First Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Par value of investment	$ 1,000,000
Written down value of investment	50,000
Impairment charges of investment	950,000
Level 3 \| Second Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Par value of investment	1,000,000
Negative mark to fair value	$ 700,000

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Operations
Shared service fees from subsidiaries	$ 31,997	$ 31,670	$ 29,110
Other	10,025	10,480	7,341
Total income	209,256	221,680	30,870
Interest expense	27,682	37,909	65,638
Other expense	15,171	19,951	18,270
Total expenses	174,304	186,774	261,599
Income tax benefit (expense)	(238,188)	1,050	(3,983)
Income (loss) before equity in undistributed loss of subsidiaries	34,952	34,906	(230,729)
Net income (loss)	273,140	33,856	(226,746)
Parent
Statement of Operations
Dividends from bank subsidiary	50,000
Shared service fees from subsidiaries	6,764	6,714	7,646
Other	1,217	1,169	609
Total income	57,981	7,883	8,255
Interest expense	10,977	10,201	9,587
Other expense	8,658	8,717	9,367
Total expenses	19,635	18,918	18,954
Income tax benefit (expense)	24,862	398	(1,272)
Income (loss) before equity in undistributed loss of subsidiaries	63,208	(10,637)	(11,971)
Equity in undistributed earnings (loss) of subsidiaries	209,932	44,493	(214,775)
Net income (loss)	$ 273,140	$ 33,856	$ (226,746)

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Assets
Cash	$ 228,898	$ 251,149
Other assets	44,948	34,296
Total assets	7,425,419	6,802,259
LIABILITIES AND SHAREHOLDERS' EQUITY
Long-term debt	129,865	124,805
Total liabilities	6,629,704	6,220,854
Shareholders' equity	795,715	581,405	$ 575,486	$ 468,578
Total liabilities and shareholders' equity	7,425,419	6,802,259
Parent
Assets
Cash	36,338	54,047
Investment in subsidiaries	869,665	655,934
Other assets	34,972	6,708
Total assets	940,975	716,689
LIABILITIES AND SHAREHOLDERS' EQUITY
Long-term debt	129,865	124,805
Other liabilities	15,395	10,479
Total liabilities	145,260	135,284
Shareholders' equity	795,715	581,405	$ 575,486
Total liabilities and shareholders' equity	$ 940,975	$ 716,689

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities:
Net income (loss)	$ 273,140	$ 33,856	$ (226,746)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation, amortization and accretion	26,388	32,562	21,084
Change in assets and liabilities:
Net cash provided by (used) in operating activities	191,652	183,078	151,881
Investing activities:
Sales and paydowns of securities available for sale	39,731	469,167	128,217
Net cash provided by (used in) investing activities	(482,791)	(102,013)	(363,972)
Financing activities:
Proceeds from issuance of common and preferred stock, net of offering costs			361,560
Proceeds from penalty on incomplete private equity transaction			3,250
Proceeds from exercise of warrant	19,389
Cash dividends on Series A preferred stock	(15)	(12)	(13)
Cash dividends on Series B preferred stock	(9,440)	(9,000)	(9,020)
Cash dividends on Series D preferred stock	(1,657)	(1,687)	(1,210)
Net cash (used in) provided by financing activities	268,888	(208,332)	(58,950)
Net change in cash	(22,251)	(127,267)	(271,041)
Cash and cash equivalents at beginning of year	251,149	378,416	649,457
Cash and cash equivalents at end of year	228,898	251,149	378,416
Parent
Operating activities:
Net income (loss)	273,140	33,856	(226,746)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Equity in undistributed (earnings) loss of the subsidiaries	(209,932)	(44,493)	214,775
Depreciation, amortization and accretion	82	142	122
Stock-based compensation	3,045	1,976	2,144
Change in assets and liabilities:
Other assets	(29,168)	21,722	(3,604)
Other liabilities	5,682	(20,483)	6,590
Net cash provided by (used) in operating activities	42,849	(7,280)	(6,719)
Investing activities:
Investment in subsidiaries			(292,000)
Sales and paydowns of securities available for sale	586
Net cash provided by (used in) investing activities	586		(292,000)
Financing activities:
Repayment of subordinated notes	(35,000)	(30,500)
Proceeds from issuance of senior notes	40,000	35,000
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans	796	894	1,453
Proceeds from issuance of common and preferred stock, net of offering costs			361,560
Proceeds from penalty on incomplete private equity transaction			3,250
Proceeds from exercise of warrant	19,389
Retirement of preferred stock	(75,217)
Cash dividends on Series A preferred stock	(15)	(12)	(13)
Cash dividends on Series B preferred stock	(9,440)	(9,000)	(9,020)
Cash dividends on Series D preferred stock	(1,657)	(1,687)	(1,210)
Net cash (used in) provided by financing activities	(61,144)	(5,305)	356,020
Net change in cash	(17,709)	(12,585)	57,301
Cash and cash equivalents at beginning of year	54,047	66,632	9,331
Cash and cash equivalents at end of year	$ 36,338	$ 54,047	$ 66,632

Subsequent Events (Details Textuals) - USD ($) $ in Millions	Jan. 10, 2014	Jan. 07, 2014	Dec. 31, 2013
Subsequent Event [Line Items]
Total risk-based capital ratio			10.00%
Minimum Tier 1 risk-based capital ratio for well capitalized purpose			6.00%
Subsequent Event
Subsequent Event [Line Items]
Total risk-based capital ratio		10.50%
Tier 1 risk-based common capital ratio		8.50%
Minimum Tier 1 risk-based capital ratio for well capitalized purpose		8.50%
Tier 1 leverage ratio		7.25%
Series B preferred stock, redemption amount	$ 105
Amount of dividend from bank	69
Subsequent Event \| Synovus Bank \| Revolving Credit Facility
Subsequent Event [Line Items]
Amount of drawn on the revolving line and cash on hand	$ 25
Subsequent Event \| Credit agreement \| Synovus Bank \| Revolving Credit Facility
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity		$ 50

Loans and Allowance for Credit Losses (Details 11) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Risk category of loans by class of loans
Total loans	$ 4,329,266	$ 4,175,008
Loans Receivable
Risk category of loans by class of loans
Total loans	4,329,266	4,175,008
Loans Receivable \| Pass
Risk category of loans by class of loans
Total loans	4,029,187	3,641,745
Loans Receivable \| Watch
Risk category of loans by class of loans
Total loans	100,557	161,428
Loans Receivable \| Performing Substandard
Risk category of loans by class of loans
Total loans	172,703	261,941
Loans Receivable \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	26,819	109,894
Loans Receivable \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Commercial (secured by real estate)
Risk category of loans by class of loans
Total loans	1,756,710	1,813,365
Loans Receivable \| Commercial (secured by real estate) \| Pass
Risk category of loans by class of loans
Total loans	1,630,521	1,592,677
Loans Receivable \| Commercial (secured by real estate) \| Watch
Risk category of loans by class of loans
Total loans	40,124	80,997
Loans Receivable \| Commercial (secured by real estate) \| Performing Substandard
Risk category of loans by class of loans
Total loans	77,725	117,543
Loans Receivable \| Commercial (secured by real estate) \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	8,340	22,148
Loans Receivable \| Commercial (secured by real estate) \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Commercial & industrial
Risk category of loans by class of loans
Total loans	471,961	458,246
Loans Receivable \| Commercial & industrial \| Pass
Risk category of loans by class of loans
Total loans	456,563	402,548
Loans Receivable \| Commercial & industrial \| Watch
Risk category of loans by class of loans
Total loans	5,382	5,404
Loans Receivable \| Commercial & industrial \| Performing Substandard
Risk category of loans by class of loans
Total loans	9,589	18,477
Loans Receivable \| Commercial & industrial \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	427	31,817
Loans Receivable \| Commercial & industrial \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Commercial construction
Risk category of loans by class of loans
Total loans	148,903	154,769
Loans Receivable \| Commercial construction \| Pass
Risk category of loans by class of loans
Total loans	120,852	104,296
Loans Receivable \| Commercial construction \| Watch
Risk category of loans by class of loans
Total loans	10,932	7,345
Loans Receivable \| Commercial construction \| Performing Substandard
Risk category of loans by class of loans
Total loans	16,758	19,285
Loans Receivable \| Commercial construction \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	361	23,843
Loans Receivable \| Commercial construction \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Commercial
Risk category of loans by class of loans
Total loans	2,377,574	2,426,380
Loans Receivable \| Commercial \| Pass
Risk category of loans by class of loans
Total loans	2,207,936	2,099,521
Loans Receivable \| Commercial \| Watch
Risk category of loans by class of loans
Total loans	56,438	93,746
Loans Receivable \| Commercial \| Performing Substandard
Risk category of loans by class of loans
Total loans	104,072	155,305
Loans Receivable \| Commercial \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	9,128	77,808
Loans Receivable \| Commercial \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Residential mortgage
Risk category of loans by class of loans
Total loans	1,315,964	1,214,203
Loans Receivable \| Residential mortgage \| Pass
Risk category of loans by class of loans
Total loans	1,219,433	1,102,746
Loans Receivable \| Residential mortgage \| Watch
Risk category of loans by class of loans
Total loans	31,364	33,689
Loans Receivable \| Residential mortgage \| Performing Substandard
Risk category of loans by class of loans
Total loans	51,989	65,179
Loans Receivable \| Residential mortgage \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	13,178	12,589
Loans Receivable \| Residential mortgage \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Residential construction
Risk category of loans by class of loans
Total loans	328,579	381,677
Loans Receivable \| Residential construction \| Pass
Risk category of loans by class of loans
Total loans	298,685	292,264
Loans Receivable \| Residential construction \| Watch
Risk category of loans by class of loans
Total loans	11,526	32,907
Loans Receivable \| Residential construction \| Performing Substandard
Risk category of loans by class of loans
Total loans	14,104	37,804
Loans Receivable \| Residential construction \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	4,264	18,702
Loans Receivable \| Residential construction \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Loans Receivable \| Consumer installment
Risk category of loans by class of loans
Total loans	307,149	152,748
Loans Receivable \| Consumer installment \| Pass
Risk category of loans by class of loans
Total loans	303,133	147,214
Loans Receivable \| Consumer installment \| Watch
Risk category of loans by class of loans
Total loans	1,229	1,086
Loans Receivable \| Consumer installment \| Performing Substandard
Risk category of loans by class of loans
Total loans	2,538	3,653
Loans Receivable \| Consumer installment \| Nonaccrual Substandard
Risk category of loans by class of loans
Total loans	249	795
Loans Receivable \| Consumer installment \| Doubtful / Loss
Risk category of loans by class of loans
Total loans