0001571049-16-012197 | 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, 2015	Jan. 31, 2016	Jun. 30, 2015
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			$ 1,076,328,754
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Voting Common Stock
Entity Common Stock, Shares Outstanding		66,215,587
Non-Voting Common Stock
Entity Common Stock, Shares Outstanding		5,285,516

Consolidated Statement of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Interest revenue:
Loans, including fees	$ 223,256	$ 196,279	$ 200,893
Investment securities:
Taxable	51,143	47,755	40,331
Tax exempt	705	738	827
Deposits in banks and short-term investments	3,428	3,660	3,789
Total interest revenue	278,532	248,432	245,840
Deposits:
NOW	1,505	1,651	1,759
Money market	3,466	3,060	2,210
Savings	98	81	133
Time	3,756	7,133	10,464
Total deposit interest expense	8,825	11,925	14,566
Short-term borrowings	364	2,160	2,071
Federal Home Loan Bank advances	1,743	912	68
Long-term debt	10,177	10,554	10,977
Total interest expense	21,109	25,551	27,682
Net interest revenue	257,423	222,881	218,158
Provision for credit losses	3,700	8,500	65,500
Net interest revenue after provision for credit losses	253,723	214,381	152,658
Fee revenue:
Service charges and fees	36,825	33,073	31,997
Mortgage loan and other related fees	13,592	7,520	9,925
Brokerage fees	5,041	4,807	4,465
Gains from sales of government guaranteed loans	6,276	2,615
Securities gains, net	2,255	4,871	186
Losses on prepayment of borrowings	(1,294)	(4,446)
Other	9,834	7,114	10,025
Total fee revenue	72,529	55,554	56,598
Total revenue	326,252	269,935	209,256
Operating expenses:
Salaries and employee benefits	116,688	100,941	96,233
Occupancy	15,372	13,513	13,930
Communications and equipment	15,273	12,523	13,233
FDIC assessments and other regulatory charges	5,106	4,792	9,219
Professional fees	10,175	7,907	9,617
Postage, printing and supplies	4,273	3,542	3,283
Advertising and public relations	3,667	3,461	3,718
Amortization of intangibles	2,444	1,348	2,031
Foreclosed property	32	634	7,869
Merger-related and other charges	17,995
Other	20,213	14,204	15,171
Total operating expenses	211,238	162,865	174,304
Income before income taxes	115,014	107,070	34,952
Income tax expense (benefit)	43,436	39,450	(238,188)
Net income	71,578	67,620	273,140
Preferred stock dividends	67	439	12,078
Net income available to common shareholders	$ 71,511	$ 67,181	$ 261,062
Income per common share:
Basic (in dollars per share)	$ 1.09	$ 1.11	$ 4.44
Diluted (in dollars per share)	$ 1.09	$ 1.11	$ 4.44
Weighted average common shares outstanding:
Basic (in shares)	65,488	60,588	58,787
Diluted (in shares)	65,492	60,590	58,845

Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consolidated Statement of Comprehensive Income (Loss) [Abstract]
Net income, Before-tax Amount	$ 115,014	$ 107,070	$ 34,952
Net income, Tax (Expense) Benefit	(43,436)	(39,450)	238,188
Net income, Net of Tax Amount	71,578	67,620	273,140
Unrealized (losses) gains on available for sale securities:
Unrealized holding gains (losses) arising during period, Before-tax Amount	(10,779)	12,550	(22,421)
Unrealized holding gains (losses) arising during period, Tax (Expense) Benefit	4,004	(4,676)	8,475
Unrealized holding gains (losses) arising during period, Net of Tax Amount	(6,775)	7,874	(13,946)
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, Before-tax Amount	(2,255)	(4,871)	(186)
Reclassification adjustment for gains included in net income, Tax (Expense) Benefit	862	1,902	72
Reclassification adjustment for gains included in net income, Net of Tax Amount	(1,393)	(2,969)	(114)
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)
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)
Net unrealized gains (losses), Before-tax Amount	(13,034)	7,679	(14,301)
Net unrealized gains (losses), Tax (Expense) Benefit	4,866	(2,774)	2,465
Net unrealized gains (losses), Net of Tax Amount	(8,168)	4,905	(11,836)
Amortization of gains included in net income (loss) on available-for-sale securities transferred to held to maturity, Before-tax Amount	1,702	1,656	(731)
Amortization of gains included in net income (loss) on available-for-sale securities transferred to held to maturity, Tax (Expense) Benefit	(638)	(622)	282
Amortization of gains included in net income (loss) on available-for-sale securities transferred to held to maturity, Net of Tax Amount	1,064	1,034	(449)
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 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 on available-for-sale securities transferred to held-to-maturity and release of valuation allowance, Tax (Expense) Benefit			1,293
Adjustment of valuation allowance for the change in deferred taxes arising from the amortization of gains included in net income on available-for-sale securities transferred to held-to-maturity and release of valuation allowance, Net of Tax Amount			1,293
Net unrealized gains (losses), Before-tax Amount	1,702	1,656	(9,037)
Net unrealized gains (losses), Tax (Expense) Benefit	(638)	(622)	4,694
Net unrealized gains (losses), Net of Tax Amount	1,064	1,034	(4,343)
Amounts reclassified into net income on cash flow hedges, Before-tax Amount	1,936	2,010	(904)
Amounts reclassified into net income on cash flow hedges, Tax (Expense) Benefit	(753)	(782)	352
Amounts reclassified into net income on cash flow hedges, Net of Tax Amount	1,183	1,228	(552)
Unrealized losses on derivative financial instruments accounted for as cash flow hedges, Before-tax Amount	(471)	(8,437)	10,084
unrealized losses on derivative financial instruments accounted for as cash flow hedges, Tax (Expense) Benefit	183	3,282	(3,923)
unrealized losses on derivative financial instruments accounted for as cash flow hedges, Net of Tax Amount	(288)	(5,155)	6,161
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses and amortization of gains included in net income 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 on cash flow hedges and release of valuation allowance, Tax (Expense) Benefit			13,698
Adjustment of valuation allowance for the change in deferred taxes arising from unrealized gains and losses and amortization of gains included in net income on cash flow hedges and release of valuation allowance, Net of Tax Amount			13,698
Net cash flow hedge activity, Before-tax Amount	1,465	(6,427)	9,180
Net cash flow hedge activity, Tax (Expense) Benefit	(570)	2,500	10,127
Net cash flow hedge activity, Net of Tax Amount	895	(3,927)	19,307
Amendments to defined benefit pension plan, Before-tax Amount	(1,353)
Amendments to defined benefit pension plan, Tax (Expense) Benefit	526
Amendments to defined benefit pension plan, Net of Tax Amount	(827)
Net actuarial gain (loss) on defined benefit pension plan, Before-tax Amount	(125)	(1,933)	561
Net actuarial gain (loss) on defined benefit pension plan, Tax (Expense) Benefit	49	752	(218)
Net actuarial gain (loss) on defined benefit pension plan, Net of Tax Amount	(76)	(1,181)	343
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan, Before-tax Amount	736	365	532
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan, Tax (Expense) Benefit	(286)	(142)	(207)
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan, Net of Tax Amount	450	223	325
Net defined benefit pension plan activity, Before-tax Amount	(742)	(1,568)	1,093
Net defined benefit pension plan activity, Tax (Expense) Benefit	289	610	(425)
Net defined benefit pension plan activity, Net of Tax Amount	(453)	(958)	668
Total other comprehensive income (loss), Before-tax Amount	(10,609)	1,340	(13,065)
Total other comprehensive income (loss), Tax (Expense) Benefit	3,947	(286)	16,861
Total other comprehensive income (loss), Net of Tax Amount	(6,662)	1,054	3,796
Comprehensive income (loss), Before-tax Amount	104,405	108,410	21,887
Comprehensive income (loss), Tax (Expense) Benefit	(39,489)	(39,736)	255,049
Comprehensive income (loss), Net of Tax Amount	$ 64,916	$ 68,674	$ 276,936

Consolidated Balance Sheet - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash and due from banks	$ 86,912	$ 77,180
Interest-bearing deposits in banks	153,451	89,074
Short-term investments		26,401
Cash and cash equivalents	240,363	192,655
Securities available-for-sale	2,291,511	1,782,734
Securities held-to-maturity (fair value $371,658 and $425,233)	364,696	415,267
Mortgage loans held for sale	24,231	13,737
Loans, net of unearned income	5,995,441	4,672,119
Less allowance for loan losses	(68,448)	(71,619)
Loans, net	5,926,993	4,600,500
Premises and equipment, net	178,165	159,390
Bank owned life insurance	105,493	81,294
Accrued interest receivable	25,786	20,103
Net deferred tax asset	197,613	215,503
Derivative financial instruments	20,082	20,599
Goodwill and other intangible assets	147,420	3,641
Other assets	103,755	61,563
Total assets	9,626,108	7,566,986
Deposits:
Demand	2,204,755	1,574,317
NOW	1,975,884	1,504,887
Money market	1,599,637	1,273,283
Savings	471,129	292,308
Time	1,282,803	1,256,706
Brokered	346,881	425,011
Total deposits	7,881,089	6,326,512
Repurchase agreements	16,640	6,000
Federal Home Loan Bank advances	430,125	270,125
Long-term debt	165,620	129,865
Derivative financial instruments	28,825	31,997
Unsettled securities purchases		5,425
Accrued expenses and other liabilities	85,524	57,485
Total liabilities	8,607,823	6,827,409
Commitments and contingencies
Shareholders' equity:
Common stock	66,198	50,178
Common stock issuable; 458,953 and 357,983 shares	6,779	5,168
Capital surplus	1,286,361	1,080,508
Accumulated deficit	(330,879)	(387,568)
Accumulated other comprehensive loss	(25,452)	(18,790)
Total shareholders' equity	1,018,285	739,577
Total liabilities and shareholders' equity	9,626,108	7,566,986
Series H Preferred Stock
Shareholders' equity:
Preferred stock	9,992
Total shareholders' equity	9,992
Non-Voting Common Stock
Shareholders' equity:
Common stock	5,286	10,081
Total shareholders' equity	$ 5,286	$ 10,081

Consolidated Balance Sheet (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Securities held to maturity	$ 371,658	$ 425,233
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	66,198,477	50,178,605
Common stock, shares outstanding	66,198,477	50,178,605
Common stock issuable, shares	458,953	357,983
Series H Preferred Stock
Preferred stock, par value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares issued	9,992	0
Preferred stock, shares outstanding	9,992	0
Non-Voting Common Stock
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	26,000,000	26,000,000
Common stock, shares issued	5,285,516	10,080,787
Common stock, shares outstanding	5,285,516	10,080,787

Consolidated Statement of Changes in Shareholders' Equity - USD ($) $ in Thousands	Series A Preferred Stock	Series B Preferred Stock	Series D Preferred Stock	Series H 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, 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									273,140		273,140
Other comprehensive loss										3,796	3,796
Redemption of Series A preferred stock (21,700 shares)	(217)										(217)
Redemption of Series B preferred stock (75,000 shares)		(75,000)									(75,000)
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (17,129 common shares in 2015, 28,070 common shares in 2014 and 62,978 common shares in 2013)						63		733			796
Conversion of non-voting common stock to voting common stock (4,795,271 shares in 2015, 3,107,419 shares in 2014 and 2,128,588 shares in 2013)					(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 (120,692 common shares issued, 110,935 common shares deferred in 2015, 146,548 common shares issued, 115,609 common shares deferred in 2014, 55,328 common shares issued and 115,664 common shares deferred in 2013)						55	1,693	(1,929)			(181)
Deferred compensation plan, net							177				177
Shares issued from deferred compensation plan (28,265 common shares in 2015, 13,223 common shares in 2014 and 21,455 common shares in 2013)						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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income									67,620		67,620
Other comprehensive loss										1,054	1,054
Redemption of Series B preferred stock (75,000 shares)		(105,000)									(105,000)
Redemption of Series D preferred stock (16,613 shares)			(16,613)								(16,613)
Common stock issued at market (640,000 shares)						640		11,566			12,206
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (17,129 common shares in 2015, 28,070 common shares in 2014 and 62,978 common shares in 2013)						28		441			469
Conversion of non-voting common stock to voting common stock (4,795,271 shares in 2015, 3,107,419 shares in 2014 and 2,128,588 shares in 2013)					(3,107)	3,107
Warrant repurchase at fair value								(12,000)			(12,000)
Amortization of stock option and restricted stock								4,304			4,304
Vesting of restricted stock awards (120,692 common shares issued, 110,935 common shares deferred in 2015, 146,548 common shares issued, 115,609 common shares deferred in 2014, 55,328 common shares issued and 115,664 common shares deferred in 2013)						147	1,274	(2,736)			(1,315)
Deferred compensation plan, net							234				234
Shares issued from deferred compensation plan (28,265 common shares in 2015, 13,223 common shares in 2014 and 21,455 common shares in 2013)						13	(270)	257
Common stock dividends									(6,658)		(6,658)
Preferred stock dividends:
Series B, including accretion									(159)		(159)
Series D									(280)		(280)
Ending balance at Dec. 31, 2014					10,081	50,178	5,168	1,080,508	(387,568)	(18,790)	739,577
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income									71,578		71,578
Other comprehensive loss										(6,662)	(6,662)
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (17,129 common shares in 2015, 28,070 common shares in 2014 and 62,978 common shares in 2013)						17		286			303
Conversion of non-voting common stock to voting common stock (4,795,271 shares in 2015, 3,107,419 shares in 2014 and 2,128,588 shares in 2013)					(4,795)	4,795
Common and preferred stock issued for acquisitions (11,058,515 common shares and 9,992 preferred shares)						11,059		203,092			224,143
Common and preferred stock issued for acquisitions (11,058,515 common shares and 9,992 preferred shares)				9,992
Amortization of stock option and restricted stock								4,403			4,403
Vesting of restricted stock awards (120,692 common shares issued, 110,935 common shares deferred in 2015, 146,548 common shares issued, 115,609 common shares deferred in 2014, 55,328 common shares issued and 115,664 common shares deferred in 2013)						121	1,509	(3,113)			(1,483)
Deferred compensation plan, net							372				372
Shares issued from deferred compensation plan (28,265 common shares in 2015, 13,223 common shares in 2014 and 21,455 common shares in 2013)						28	(270)	242
Common stock dividends									(14,822)		(14,822)
Tax on option exercise and restricted stock vesting								943			943
Preferred stock dividends:
Series H									(67)		(67)
Ending balance at Dec. 31, 2015				$ 9,992	$ 5,286	$ 66,198	$ 6,779	$ 1,286,361	$ (330,879)	$ (25,452)	$ 1,018,285

Consolidated Statement of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Common stock issued to dividend reinvestment plan and employee benefit plans	17,129	28,070	62,978
Common stock issued at market, shares issued		640,000
Conversion of stocks, shares	4,795,271	3,107,419	2,128,588
Common stock dividends (in dollars per share)	$ 0.22	$ 0.11
Warrant exercise, shares			1,551,126
Vesting of restricted stock, shares issued	120,692	146,548	55,328
Vesting of restricted stock, shares deferred	110,935	115,609	115,664
Shares issued from deferred compensation plan	28,265	13,223	21,455
Common stock issued for acquisitions	11,058,515
Preferred stock issued for acquisitions	9,992
Series A Preferred Stock
Retirement of preferred stock, shares			21,700
Series B Preferred Stock
Retirement of preferred stock, shares		105,000	75,000
Series D Preferred Stock
Retirement of preferred stock, shares		16,613

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities:
Net income	$ 71,578	$ 67,620	$ 273,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion	22,652	19,952	26,388
Provision for credit losses	3,700	8,500	65,500
Fixed asset impairment charge	5,969
Stock based compensation	4,403	4,304	3,045
Deferred income tax expense (benefit)	38,296	38,226	(241,655)
Securities gains, net	(2,255)	(4,871)	(186)
Losses on prepayment of borrowings	1,294	4,446
Gains from sales of government guaranteed loans	(6,276)	(2,615)
Net gains on sales of other assets	(663)
Net gains on sales and write downs of other real estate owned	(638)	(704)	4,706
Change in assets and liabilities:
Increase in other assets and accrued interest receivable	(8,848)	(16,776)	(293)
(Decrease) increase in accrued expenses and other liabilities	(10,563)	(15,385)	42,505
(Increase) decrease in mortgage loans held for sale	(6,705)	(3,418)	18,502
Net cash provided by operating activities	111,944	99,279	191,652
Investment securities held-to-maturity:
Proceeds from maturities and calls	70,962	64,791	63,985
Purchases	(20,000)	(173)	(8,481)
Investment securities available-for-sale:
Proceeds from sales	353,860	419,201	39,731
Proceeds from maturities and calls	284,435	224,302	477,060
Purchases	(839,345)	(603,384)	(818,256)
Net increase in loans	(475,132)	(323,837)	(358,858)
Proceeds from loan sales	190,111	4,561	91,913
Net cash received (paid) for acquisitions	35,497	(31,261)
Funds (paid to) collected from FDIC under loss sharing agreements	(1,198)	2,662	5,882
Purchases of premises and equipment	(10,532)	(5,054)	(8,143)
Proceeds from sales of premises and equipment	5,546	3,137	3,946
Proceeds from sale of other real estate owned	5,352	10,175	28,430
Net cash used in investing activities	(400,444)	(234,880)	(482,791)
Financing activities:
Net increase in deposits	195,881	125,007	249,365
Net increase (decrease) in short-term borrowings	(18,437)	(51,687)	667
Proceeds from Federal Home Loan Bank advances	2,075,000	1,230,000	770,000
Repayment of Federal Home Loan Bank advances	(1,937,070)	(1,080,000)	(690,000)
Repayment of long-term debt	(48,521)		(35,000)
Proceeds from issuance of long-term debt	83,924		40,000
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans	303	469	796
Proceeds from issuance of common stock, net of offering costs		12,206
Proceeds from warrant exercise			19,389
Repurchase of outstanding warrant at fair value		(12,000)
Retirement of preferred stock		(121,613)	(75,217)
Cash dividends on common stock	(14,822)	(1,810)
Cash dividends on preferred stock	(50)	(1,214)	(11,112)
Net cash provided by financing activities	336,208	99,358	268,888
Net change in cash and cash equivalents	47,708	(36,243)	(22,251)
Cash and cash equivalents at beginning of year	192,655	228,898	251,149
Cash and cash equivalents at end of year	240,363	192,655	228,898
Cash paid during the period for:
Interest	21,604	25,669	26,139
Income taxes paid	$ 4,203	$ 3,046	$ 2,362

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

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 significant policies.

Organization and Basis of Presentation

At December 31, 2015, 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-Sandy Springs-Roswell, Georgia and Gainesville, Georgia metropolitan statistical areas, western North Carolina, upstate South Carolina and east 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. United’s community banking 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.

Additionally United assessed other operating units to determine if they should be classified and reported as segments. They include Mortgage, Advisory Services and Specialized Lending. Each was assessed for separate reporting on both a qualitative and a quantitative basis in accordance with Financial Accounting Standards Boards (“FASB”) Accounting Standards Codification Topic 280 Segment Reporting (“ASC 280”). Qualitatively, these business units are currently operating in the same geographic footprint as the community banks and face many of the same customers as the community banks. While the chief operating decision maker does have some separate financial information for these entities, they are currently viewed more as a product line extension of the community banks. However, management will continue to evaluate these business units for separate reporting as facts and circumstances change. On a quantitative basis, ASC 280 provides a threshold of 10% of Revenue, Net Income or Assets where a breach of any of these thresholds would trigger segment reporting. Under this requirement none of the entities reached the threshold.

Based on this analysis, United concluded that it has one operating and reportable segment.

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

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 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 fair value. The amount by which cost exceeds fair 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 valuation allowances were required at December 31, 2015 or 2014 since those loans have fair values that exceeded 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.

Purchased Loans With Evidence of Credit Deterioration: United from time to time purchases loans, primarily through business combination transactions. Some of those purchased loans show evidence of credit deterioration since origination and are accounted for pursuant to ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality. These purchased credit impaired (“PCI”) loans are recorded at their estimated fair value at date of purchase. After acquisition, further losses evidenced by decreases in expected cash flows are recognized by an increase in the allowance for loan losses.

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

Over the life of the loan 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.

Nonaccrual Loans: The accrual of interest is discontinued when a loan becomes 90 days past due and is not 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 smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. Contractually delinquent PCI loans are not classified as nonaccrual as long as the related discount continues to be accreted.

Impaired Loans: With the exception of PCI 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. 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.

PCI loans are considered to be impaired when it is probable that United will be unable to collect all the cash flows expected at acquisition, plus additional cash flows expected to be collected arising from changes in estimates after acquisition. Loans that are accounted for in pools are evaluated collectively for impairment on a pool by pool basis based on expected pool cash flows. Discounts continue to be accreted as long as there are expected future cash flows in excess of the current carrying amount of the specifically-reviewed loan or pool.

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 77% of United’s loan portfolio is secured by real estate and is therefore susceptible to changes in real estate valuations.

Allowance for Credit Losses

The allowance for credit losses includes the allowance for loan losses and the allowance for unfunded commitments 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, specific reserves, and PCI 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 annualized historical loss rate for each major loan category multiplied by the estimated loss emergence period for each loan type. 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”). 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.

For PCI loans, a valuation allowance is established when it is probable that the Company will be unable to collect all the cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition.

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.

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.

Owner occupied commercial real estate – Loans in this category are susceptible to declined in occupancy rates, business failure and general economic conditions are common risks for this segment of the loan portfolio.

Income producing commercial real estate – Common risks for this loan category are declines in general economic conditions, declines in real estate value and lack of suitable alternative use for the property.

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 and declining real estate values.

Home equity lines of credit – Risks common to home equity lines of credit are general economic conditions and declining real estate values which reduce or eliminate the borrower’s home equity.

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.

Indirect auto - Risks common to indirect auto loans include unemployment and changes in local economic conditions as well as the inability to monitor collateral.

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, 2015. 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 10 to 40 years, for land improvements, 10 years, and for furniture and equipment, 3 to 10 years. United periodically reviews the carrying value of premises and equipment for impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable.

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 Accounting Standards Codification Topic 360, Subtopic 20, Real Estate Sales (“ASC 360-20”).

Goodwill and Other Intangible Assets

Goodwill is an asset representing the future economic benefits from other assets acquired that are not individually identified and separately recognized. Goodwill is measured as the excess of the consideration transferred, net of the fair value of identifiable assets acquired and liabilities assumed at the acquisition date. Goodwill is not amortized, but instead is tested for impairment annually or more frequently if events or circumstances exist that indicate a goodwill impairment test should be performed.

Other intangible assets, which are initially recorded at fair value, consist of core deposit intangible assets resulting from United’s acquisitions. Core deposit intangible assets are amortized on a sum-of-the-years-digits basis over their estimated useful lives. United evaluates its other intangible assets for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable

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.

Servicing Rights

United records a separate servicing asset for Small Business Administration (“SBA”) loans, United States Department of Agriculture (“USDA”) loans, and residential mortgage loans when the loan is sold but servicing is retained. This asset represents the right to service the loans and receive a fee in compensation. Servicing assets are initially recorded at their fair value as a component of the sale proceeds. The fair value of the servicing assets is based on an analysis of discounted cash flows that incorporates estimates of (1) market servicing costs, (2) market-based prepayment rates, and (3) market profit margins. Servicing assets are included in other assets.

United has elected to subsequently measure the servicing assets for government guaranteed loans at fair value. There is no aggregation of the loans into pools for the valuation of the servicing asset, but rather the servicing asset value is measured at a loan level.

Residential mortgage servicing rights are subsequently measured using the amortization method which requires the servicing rights to be amortized to expense over the estimated life of the servicing right. These servicing rights are carried at the lower of amortized cost or estimated fair value. Impairment valuations are based on projections using a discounted cash flow method that includes assumptions regarding prepayments, interest rates, servicing costs and other factors. Impairment is measured on a disaggregated basis for each stratum of the servicing rights, which is segregated based on predominant risk characteristics including interest rate and loan type. Subsequent increases in value are recognized to the extent of previously recorded impairment for each stratum.

The rate of prepayment of loans serviced is the most significant estimate involved in the measurement process. Estimates of prepayment rates are based on market expectations of future prepayment rates, industry trends, and other considerations. Actual prepayment rates will differ from those projected by management due to changes in a variety of economic factors, including prevailing interest rates and the availability of alternative financing sources to borrowers. If actual prepayments of the loans being serviced were to occur more quickly than projected, the carrying value of servicing assets might have to be written down through a charge to earnings in the current period. If actual prepayments of the loans being serviced were to occur more slowly than had been projected, the carrying value of servicing assets could increase, and servicing income would exceed previously projected amounts.

Bank Owned Life Insurance

United has purchased life insurance policies on certain key executives and members of management. United has also received life insurance policies on members of acquired bank management teams through acquisitions of other banks. 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.

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.

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 net interest revenue 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.

In addition, United originates certain residential mortgage loans with the intention of selling these loans. Between the time United enters into an interest-rate lock commitment to originate a residential mortgage loan that is to be held for sale and the time the loan is funded and eventually sold, the Company is subject to the risk of variability in market prices. United also enters into forward sale agreements to mitigate risk and to protect the expected gain on the eventual loan sale. Most of this activity is on a matched basis, with a loan sale commitment hedging a specific loan. The commitments to originate residential mortgage loans and forward loan sales commitments are freestanding derivative instruments.

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 accounting 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) or over the time when the hedged item was forecasted to impact earnings (cash flow 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 represented by 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. United also requires 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.

Acquisition Activities

United accounts for business combinations under the acquisition method of accounting. Assets acquired and liabilities assumed are measured and recorded at fair value at the date of acquisition, including identifiable intangible assets. If the fair value of net assets purchased exceeds the fair value of consideration paid, a bargain purchase gain is recognized at the date of acquisition. Conversely, if the consideration paid exceeds the fair value of the net assets acquired, goodwill is recognized at the acquisition date. Fair values are subject to refinement for a period not to exceed one year after the closing date of an acquisition as information relative to closing date fair values becomes available.

The determination of the fair value of loans acquired takes into account credit quality deterioration and probability of loss; therefore, the related allowance for loan losses is not carried forward.

All identifiable intangible assets that are acquired in a business combination are recognized at fair value on the acquisition date. Identifiable intangible assets are recognized separately if they arise from contractual or other legal rights or if they are separable (i.e., capable of being sold, transferred, licensed, rented, or exchanged separately from the entity). Deposit liabilities and the related depositor relationship intangible assets may be exchanged in observable exchange transactions. As a result, the depositor relationship intangible asset is considered identifiable, because the separability criterion has been met.

Earnings Per Common Share

Basic earnings per common share is net income 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.

Dividend Restrictions

Banking regulations require maintaining certain capital levels and may limit dividends paid by the Bank to United or by United to shareholders. Specifically, dividends paid by the Bank to United require pre-approval of the Georgia Department of Banking and Finance and the FDIC while the Bank has an accumulated deficit (negative retained earnings).

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 23. 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.

Reclassifications

Certain 2014 and 2013 amounts have been reclassified to conform to the 2015 presentation.

Accounting Standards Updates

12 Months Ended

Dec. 31, 2015

Accounting Standards Updates [Abstract]

Accounting Standards Updates

(2)

Accounting Standards Updates

In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis, effective for fiscal years beginning after December 15, 2015 and interim periods within those years with early adoption permitted. The new standard is intended to improve targeted areas of the consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures. The amendments in the ASU affect the consolidation evaluation for reporting organizations. In addition, the amendments in this ASU simplify and improve current GAAP by reducing the number of consolidation models. The adoption of ASU 2015-02 is not expected to have a material effect on United’s consolidated financial statements.

In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30) Simplifying the Presentation of Debt Issuance Costs. To simplify presentation of debt issuance costs, the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability consistent with debt discounts. The standard will be effective for the United’s fiscal year beginning after December 15, 2015 and subsequent interim periods. The adoption of ASU 2015-03 is not expected to have a material effect on United’s consolidated financial statements.

In May 2015, the FASB issued ASU 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent). ASU 2015-07 removes the requirement to categorize within the fair value hierarchy investments for which fair values are estimated using the net asset value practical expedient provided by ASC 820. Disclosures about investments in certain entities that calculate net asset value per share are limited under ASU 2015-07 to those investments for which the entity has elected to estimate the fair value using the net asset value practical expedient. ASU 2015-07 is effective for fiscal years beginning after December 15, 2015, with retrospective application to all periods presented. Early application is permitted. The adoption of this update is not expected to have a material impact on United’s consolidated financial statements.

In June 2015, the FASB issued ASU 2015-10: Technical Corrections and Improvements. The amendments in this Update cover a wide range of topics in the Codification including guidance clarification and reference corrections, simplification and minor improvements. Transition guidance varies based on the amendments. The amendments that require transition guidance are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. All other amendments will be effective upon issuance. United retrospectively applied the provisions of ASU 2015-10 during the second quarter of 2015, with no material impact on United’s financial position or results of operations. The adoption of ASU 2015-10 did affect certain disclosures related to nonrecurring fair value measurements as presented in Note 23.

In July 2015, the FASB issued ASU 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), and Health and Welfare Benefit Plans (Topic 965). The guidance in the update designates contract value as the only required measure for fully benefit-responsive investment contracts and simplifies the disclosure of investments by requiring that investments be grouped only by general type rather than disaggregated in multiple ways. The amendments are effective for fiscal years beginning after December 15, 2015, with earlier application permitted. The adoption of this update is not expected to have a material impact on United’s consolidated financial statements.

In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606). The guidance in this update delays the effective date of ASU 2014-09, Revenue from Contracts with Customers (Topic 606): Summary and Amendments that Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40), which supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the codification. For public companies, ASU 2014-09 was originally effective for interim and annual periods beginning after December 15, 2016. ASU 2015-14 delays the effective date for public companies to interim and annual reporting periods beginning after December 15, 2017. United is currently assessing the impact that this guidance will have on its consolidated financial statements.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. The guidance in this update requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. In addition, the acquirer will record, in the same period financial statements, the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. The update requires disclosure of amounts recorded in current-period earnings that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public entities, this update is effective for fiscal years beginning after December 15, 2015 with early application permitted. United applied the provisions of ASU 2015-16 during the third quarter of 2015, with no material impact on United’s financial position or results of operations.

In January 2016, the FASB issued ASU 2016-1, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities. The guidance in this update requires that equity investments (except those accounting for under the equity method of accounting) be measured at fair value with changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. The guidance also simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. In addition, the guidance addresses various disclosure and presentation issues related to financial instruments. For public entities, this update is effective for fiscal years beginning after December 15, 2017 with early application permitted. The adoption of this update is not expected to have a material impact on United’s consolidated financial statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
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-Paragraph 3
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

+ Details

Mergers and Acquisitions

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Mergers and Acquisitions

(3)

Mergers and Acquisitions

Acquisition of Palmetto Bancshares, Inc.

On September 1, 2015, United completed the acquisition of Palmetto Bancshares, Inc. (“Palmetto”) and its wholly-owned bank subsidiary The Palmetto Bank. Palmetto operated 25 branches in South Carolina. In connection with the acquisition, United acquired $1.15 billion of assets and assumed $1.02 billion of liabilities. Total consideration transferred was $244 million of common equity and cash. The fair value of consideration paid exceeded the fair value of the identifiable assets and liabilities acquired and resulted in the establishment of goodwill in the amount of $114 million, representing the intangible value of Palmetto’s business and reputation within the market it serves. None of the goodwill recognized is expected to be deductible for income tax purposes. United will amortize the related core deposit intangible of $12.9 million using the sum-of-the-years-digits method over 12 years, which represents the expected useful life of the asset.

The fair value of the 8.7 million common shares issued as part of the consideration paid for Palmetto was determined on the basis of the closing market price of United’s common shares on the acquisition date. United’s operating results for the year ended December 31, 2015 include the operating results of the acquired assets and assumed liabilities for the period subsequent to the acquisition date of September 1, 2015.

The purchased assets and assumed liabilities were recorded at their acquisition date fair values and are summarized in the table below (in thousands).

	As Recorded		Fair Value			As Recorded by
	by Palmetto		Adjustments ⁽¹⁾			United
Assets
Cash and cash equivalents	$	64,906	$	-		$	64,906
Securities		208,407		(340	)		208,067
Loans held for sale		2,356		91			2,447
Loans, net		802,111		(5,552	)		796,559
Premises and equipment, net		21,888		(4,291	)		17,597
Bank owned life insurance		12,133		(148	)		11,985
Accrued interest receivable		3,227		(346	)		2,881
Net deferred tax asset		14,798		1,150			15,948
Core deposit intangible		-		12,900			12,900
Other assets		18,439		(4,234	)		14,205
Total assets acquired	$	1,148,265	$	(770	)	$	1,147,495
Liabilities
Deposits	$	989,296	$	-		$	989,296
Short-term borrowings		13,537		-			13,537
Other liabilities		11,994		2,808			14,802
Total liabilities assumed		1,014,827		2,808			1,017,635
Excess of assets acquired over liabilities assumed	$	133,438
Aggregate fair value adjustments			$	(3,578	)
Consideration transferred
Cash							74,003
Common stock issued (8,700,012 shares)							170,259
Total fair value of consideration transferred							244,262
Goodwill						$	114,402

⁽¹⁾Fair values are preliminary and are subject to refinement for a period not to exceed one year after the closing date of an acquisition as information relative to closing date fair values becomes available.

In fourth quarter 2015, within the one year measurement period, United received additional information regarding the fair values of loans, premises and equipment, other real estate owned (“OREO”), which is included in other assets in the table above, and certain other assets. As a result, the provisional values assigned to the acquired loans, premises and equipment, other real estate owned and other assets have been adjusted by an increase of $535,000, a decrease of $5.54 million, a decrease of $1.57 million and a decrease of $3.75 million, respectively. The tax effect of these adjustments was reflected as an increase to the deferred tax asset of $3.48 million, with the net amount reflected as an increase to goodwill.

The following table presents additional information related to the acquired loan portfolio at acquisition date (in thousands):

	September 1, 2015
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	63,623
Non-accretable difference		13,397
Cash flows expected to be collected		50,226
Accretable yield		4,306
Fair value	$	45,920

Excluded from ASC 310-30:
Fair value	$	750,639
Gross contractual amounts receivable		859,628
Estimate of contractual cash flows not expected to be collected		7,733

Acquisition of MoneyTree Corporation

On May 1, 2015, United completed the acquisition of MoneyTree Corporation (“MoneyTree”) and its wholly-owned bank subsidiary, First National Bank (“FNB”). FNB operated ten branches in east Tennessee. In connection with the acquisition, United acquired $459 million of assets and assumed $410 million of liabilities and $9.99 million of preferred stock. Total consideration transferred was $54.6 million of common equity and cash. The fair value of consideration paid exceeded the fair value of the identifiable assets and liabilities acquired and resulted in the establishment of goodwill in the amount of $14.7 million, representing the intangible value of FNB’s business and reputation within the market it serves. None of the goodwill recognized is expected to be deductible for income tax purposes. United will amortize the related core deposit intangible of $4.22 million using the sum-of-the-years-digits method over 6.67 years, which represents the expected useful life of the asset. The deposit premium of $917,000 will be amortized using the effective yield method over 5 years, which represents the weighted average maturity of the underlying deposits.

The fair value of the 2.36 million common shares issued as part of the consideration paid for MoneyTree was determined on the basis of the closing market price of United’s common shares on the acquisition date.

Upon completion of the acquisition, each share of preferred stock issued by MoneyTree as part of the Small Business Lending Fund (“SBLF”) program of the U.S. Department of the Treasury (9,992 shares in the aggregate with a liquidation preference amount of $1,000 per share) was converted automatically into one substantially identical share of preferred stock of the Company. See Note 21 for further information on preferred stock.

United’s operating results for the year ended December 31, 2015 include the operating results of the acquired assets and assumed liabilities for the period subsequent to the acquisition date of May 1, 2015. The purchased assets and assumed liabilities were recorded at their acquisition date fair values, and are summarized in the table below (in thousands).

	As Recorded		Fair Value			As Recorded by
	by MoneyTree		Adjustments ⁽¹⁾			United
Assets
Cash and cash equivalents	$	55,293	$	-		$	55,293
Securities		127,123		(52	)		127,071
Loans held for sale		1,342		-			1,342
Loans, net		246,816		(2,464	)		244,352
Premises and equipment, net		9,497		1,362			10,859
Bank owned life insurance		11,194		-			11,194
Core deposit intangible		-		4,220			4,220
Other assets		5,462		(399	)		5,063
Total assets acquired	$	456,727	$	2,667		$	459,394
Liabilities
Deposits	$	368,833	$	917		$	369,750
Short-term borrowings		15,000		-			15,000
Federal Home Loan Bank advances		22,000		70			22,070
Other liabilities		864		1,828			2,692
Total liabilities assumed		406,697		2,815			409,512
SBLF preferred stock assumed		9,992		-			9,992
Excess of assets acquired over liabilities and preferred stock assumed	$	40,038
Aggregate fair value adjustments			$	(148	)
Consideration transferred
Cash							10,699
Common stock issued (2,358,503 shares)							43,892
Total fair value of consideration transferred							54,591
Goodwill						$	14,701

Since the acquisition date, within the one year measurement period, United received additional information regarding the fair value of premises and equipment. As a result, the provisional value assigned to the acquired premises and equipment has been reduced by $2.40 million, partially offset by acquisition-related adjustments to deferred tax assets. The net of these adjustments was reflected as an increase in goodwill.

The following table presents additional information related to the acquired loan portfolio at acquisition date (in thousands):

	May 1, 2015
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	15,152
Non-accretable difference		3,677
Cash flows expected to be collected		11,475
Accretable yield		1,029
Fair value	$	10,446

Excluded from ASC 310-30:
Fair value	$	233,906
Gross contractual amounts receivable		258,931
Estimate of contractual cash flows not expected to be collected		1,231

Pro forma information

The following table discloses the impact of the merger with Palmetto and MoneyTree since the respective acquisition dates through December 31, 2015. The table also presents certain pro forma information as if Palmetto and MoneyTree had been acquired on January 1, 2014. These results combine the historical results of Palmetto and MoneyTree with United’s consolidated statement of income and, while certain adjustments were made for the estimated impact of certain fair value adjustments and other acquisition-related activity, they are not necessarily indicative of what would have occurred had the acquisition taken place on January 1, 2014.

Merger-related costs of $12.0 million from the acquisitions have been excluded from the 2015 pro forma information presented below and included in the 2014 pro forma information presented below. Furthermore, no adjustments have been made to the pro forma information to eliminate the pre-acquisition provision for loan losses for 2015 or 2014 of Palmetto or MoneyTree. No adjustments have been made to reduce the impact of any OREO write downs recognized by Palmetto or MoneyTree in 2015 or 2014. In addition, expenses related to systems conversions and other costs of integration are expected to be recorded during the next several quarters. United expects to achieve further operating cost savings and other business synergies as a result of the acquisition which are not reflected in the pro forma amounts below. The actual results and pro forma information were as follows (in thousands):

	Revenue		Net Income

Actual MoneyTree from May 1, 2015 - December 31, 2015	$	8,373	$	3,806
Actual Palmetto from September 1, 2015 - December 31, 2015		17,887		7,010
2015 supplemental consolidated pro forma from January 1, 2015 - December 31, 2015		367,349		85,182
2014 supplemental consolidated pro forma from January 1, 2014 - December 31, 2014		342,211		72,438

Acquisition of Business Carolina, Inc.

On June 26, 2014, United completed the acquisition of substantially all of the assets of Business Carolina, Inc., a specialty SBA / USDA lender headquartered in Columbia, South Carolina. On the closing date, United paid $31.3 million in cash for loans having a fair value on the purchase date of $24.8 million, accrued interest of $83,000, servicing rights with a fair value on the purchase date of $2.13 million, premises and equipment with a fair value on the purchase date of $2.60 million and goodwill in the amount of $1.51 million representing the premium paid over the fair value of the separately identifiable assets and liabilities acquired. The gross contractual amount of loans receivable was $28.0 million as of the acquisition date. United did not identify any material separately identifiable intangible assets resulting from the acquisition.

- 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
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-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-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 FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Cash Flows

12 Months Ended

Dec. 31, 2015

Cash Flow [Abstract]

Cash Flows

(4)

Cash Flows

During 2015, 2014 and 2013, loans having a value of $4.93 million, $9.09 million and $22.5 million, respectively, were transferred to foreclosed property.

United accounts for securities transactions on the trade date. There were no unsettled securities transactions at December 31, 2015. At December 31, 2014, United had purchased $5.43 million in securities that had not settled. At December 31, 2013, United had sold $4.60 million in securities and purchased $29.6 million in securities that had not settled.

United also accounts for sales and purchases of government guaranteed loans on the trade date. At December 31, 2015, United had unsettled sales of government guaranteed loans of $18.5 million. At December 31, 2015, United had unsettled purchases of government guaranteed loans of $18.3 million. There were no unsettled government guaranteed loan transactions at December 31, 2014 or 2013.

During 2015, United acquired, through business combinations, assets with a fair value totaling $1.74 billion and liabilities with a fair value totaling $1.43 billion, for net assets acquired of $309 million. Common and preferred stock issued pursuant to these business combinations in 2015 totaled $214 million and $9.99 million, respectively. During 2014, United acquired, through business combinations, assets with a fair value totaling $31.3 million. United was not involved in any business combinations in 2013.

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings

12 Months Ended

Dec. 31, 2015

Offsetting [Abstract]

Balance Sheet Offsetting

(5)

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings

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 (in thousands).

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
December 31, 2015	Recognized Assets			Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	400,000		$	(400,000	)	$	-	$	-		$	-		$	-
Derivatives		20,082			-			20,082		(519	)		(3,729	)		15,834
Total	$	420,082		$	(400,000	)	$	20,082	$	(519	)	$	(3,729	)	$	15,834
Weighted average interest rate of reverse repurchase agreements		1.34	%

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
	Recognized Liabilities			Balance Sheet			Net Liabilities Balance		Financial Instruments			Collateral Pledged			Net Amount

Repurchase agreements / reverse repurchase agreements	$	400,000		$	(400,000	)	$	-	$	-		$	-		$	-
Derivatives		28,825			-			28,825		(519	)		(30,917	)		-
Total	$	428,825		$	(400,000	)	$	28,825	$	(519	)	$	(30,917	)	$	-
Weighted average interest rate of repurchase agreements		.50	%

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
December 31, 2014	Recognized Assets			Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	395,000		$	(375,000	)	$	20,000	$	-		$	(20,302	)	$	-
Derivatives		20,599			-			20,599		(869	)		(3,716	)		16,014
Total	$	415,599		$	(375,000	)	$	40,599	$	(869	)	$	(24,018	)	$	16,014
Weighted average interest rate of reverse repurchase agreements		1.16	%

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
	Recognized Liabilities			Balance Sheet			Net Liabilities Balance		Financial Instruments			Collateral Pledged			Net Amount

Repurchase agreements / reverse repurchase agreements	$	375,000		$	(375,000	)	$	-	$	-		$	-		$	-
Derivatives		31,997			-			31,997		(869	)		(32,792	)		-
Total	$	406,997		$	(375,000	)	$	31,997	$	(869	)	$	(32,792	)	$	-
Weighted average interest rate of repurchase agreements		.29	%

The following table presents additional detail regarding repurchase agreements accounted for as secured borrowings and the securities underlying these agreements (in thousands).

	Remaining Contractual Maturity of the Agreements
	Overnight and
As of December 31, 2015	Continuous		Up to 30 Days		30 to 90 Days		91 to 110 days		Total

U.S. Treasuries	$	-	$	-	$	100,000	$	-	$	100,000
U.S. Government agencies		32		-		-		-		32
Mortgage-backed securities		16,608		25,000		175,000		100,000		316,608

Total	$	16,640	$	25,000	$	275,000	$	100,000	$	416,640

Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure									$	400,000

Amounts related to agreements not included in offsetting disclosure									$	16,640

United is obligated to promptly transfer additional securities if the market value of the securities falls below the repurchase agreement price. United manages this risk by maintaining an unpledged securities portfolio that it believes is sufficient to cover a decline in the market value of the securities sold under agreements to repurchase.

Investment Securities

12 Months Ended

Dec. 31, 2015

Investment Securities [Abstract]

Investment Securities

(6)

Investment Securities

In 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, 2015 and 2014, securities with a carrying value of $1.63 billion and $1.51 billion, respectively, were pledged to secure public deposits, derivatives and other secured borrowings.

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

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
As of December 31, 2015
State and political subdivisions	$	62,073	$	3,211	$	-	$	65,284
Mortgage-backed securities⁽¹⁾		302,623		5,424		1,673		306,374

Total	$	364,696	$	8,635	$	1,673	$	371,658
As of December 31, 2014
State and political subdivisions	$	48,157	$	3,504	$	-	$	51,661
Mortgage-backed securities⁽¹⁾		367,110		7,716		1,254		373,572

Total	$	415,267	$	11,220	$	1,254	$	425,233

⁽¹⁾ All are residential type mortgage-backed securities or U.S. government agency commercial mortgage backed securities.

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

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
As of December 31, 2015
U.S. Treasuries	$	169,034	$	156	$	484	$	168,706
U.S. Government agencies		112,394		385		439		112,340
State and political subdivisions		56,265		461		458		56,268
Mortgage-backed securities⁽¹⁾		1,108,206		12,077		7,165		1,113,118
Corporate bonds		308,102		933		3,009		306,026
Asset-backed securities		538,679		569		6,006		533,242
Other		1,811		-		-		1,811

Total	$	2,294,491	$	14,581	$	17,561	$	2,291,511
As of December 31, 2014
U.S. Treasuries	$	105,540	$	235	$	66	$	105,709
U.S. Government agencies		36,474		-		175		36,299
State and political subdivisions		19,748		504		19		20,233
Mortgage-backed securities⁽¹⁾		988,012		16,273		7,465		996,820
Corporate bonds		165,018		1,686		1,076		165,628
Asset-backed securities		455,626		2,257		1,955		455,928
Other		2,117		-		-		2,117

Total	$	1,772,535	$	20,955	$	10,756	$	1,782,734

⁽¹⁾ All are residential type mortgage-backed securities or U.S. government agency commercial mortgage backed securities.

The following summarizes securities held-to-maturity in an unrealized loss position (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, 2015
Mortgage-backed securities	$	140,362	$	1,331	$	13,127	$	342	$	153,489	$	1,673
Total unrealized loss position	$	140,362	$	1,331	$	13,127	$	342	$	153,489	$	1,673
As of December 31, 2014
Mortgage-backed securities	$	126,514	$	917	$	17,053	$	337	$	143,567	$	1,254
Total unrealized loss position	$	126,514	$	917	$	17,053	$	337	$	143,567	$	1,254

The following summarizes securities available-for-sale in an unrealized loss position (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, 2015
U.S. Treasuries	$	126,066	$	484	$	-	$	-	$	126,066	$	484
U.S. Government agencies		74,189		439		-		-		74,189		439
State and political subdivisions		27,014		458		-		-		27,014		458
Mortgage-backed securities		274,005		2,580		173,254		4,585		447,259		7,165
Corporate bonds		221,337		2,759		750		250		222,087		3,009
Asset-backed securities		358,940		5,746		4,816		260		363,756		6,006
Total unrealized loss position	$	1,081,551	$	12,466	$	178,820	$	5,095	$	1,260,371	$	17,561
As of December 31, 2014
U.S. Treasuries	$	34,180	$	66	$	-	$	-	$	34,180	$	66
U.S. Government agencies		36,299		175		-		-		36,299		175
State and political subdivisions		2,481		19		-		-		2,481		19
Mortgage-backed securities		88,741		446		251,977		7,019		340,718		7,465
Corporate bonds		37,891		371		20,275		705		58,166		1,076
Asset-backed securities		221,359		1,592		40,952		363		262,311		1,955
Total unrealized loss position	$	420,951	$	2,669	$	313,204	$	8,087	$	734,155	$	10,756

At December 31, 2015, there were 200 available-for-sale securities and 26 held-to-maturity securities that were in an unrealized loss position. Management 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, 2015 and 2014 were primarily attributable to changes in interest rates.

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 2015, 2014 or 2013.

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

The amortized cost and fair value of available-for-sale and held-to-maturity securities at December 31, 2015, 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

US Treasuries:
1 to 5 years	$	94,550	$	94,194	$	-	$	-
5 to 10 years		74,484		74,512		-		-
		169,034		168,706		-		-
US Government agencies:
1 to 5 years		20,030		19,897		-		-
5 to 10 years		92,364		92,443		-		-
		112,394		112,340		-		-
State and political subdivisions:
Within 1 year		4,041		4,059		3,506		3,572
1 to 5 years		10,638		10,852		15,500		16,426
5 to 10 years		32,695		32,305		21,235		23,124
More than 10 years		8,891		9,052		21,832		22,162
		56,265		56,268		62,073		65,284
Corporate bonds:
1 to 5 years		197,903		197,798		-		-
5 to 10 years		77,776		77,329		-		-
More than 10 years		32,423		30,899		-		-
		308,102		306,026		-		-
Asset-backed securities:
1 to 5 years		2,849		2,831		-		-
5 to 10 years		243,705		241,230		-		-
More than 10 years		292,125		289,181		-		-
		538,679		533,242		-		-
Other:
More than 10 years		1,811		1,811		-		-
		1,811		1,811		-		-
Total securities other than mortgage-backed securities:
Within 1 year		4,041		4,059		3,506		3,572
1 to 5 years		325,970		325,572		15,500		16,426
5 to 10 years		521,024		517,819		21,235		23,124
More than 10 years		335,250		330,943		21,832		22,162
Mortgage-backed securities		1,108,206		1,113,118		302,623		306,374

	$	2,294,491	$	2,291,511	$	364,696	$	371,658

Expected maturities may differ from contractual maturities because issuers and borrowers may have the right to call or prepay obligations.

The following summarizes available-for-sale securities sales activities for the years ended December 31 (in thousands):

	2015			2014			2013

Proceeds from sales	$	353,860		$	419,201		$	39,731

Gross gains on sales	$	2,409		$	6,003		$	264
Gross losses on sales		(154	)		(1,132	)		(78	)

Net gains on sales of securities	$	2,255		$	4,871		$	186

Income tax expense attributable to sales	$	862		$	1,902		$	72

At year-end 2015 and 2014, 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.

Loans and Allowance for Credit Losses

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Loans and Allowance for Credit Losses

(7)

Loans and Allowance for Credit Losses

Major classifications of loans are summarized as follows (in thousands):

	December 31,
	2015			2014

Owner occupied commercial real estate	$	1,493,966		$	1,163,480
Income producing commercial real estate		823,729			598,537
Commercial & industrial		785,417			710,256
Commercial construction		342,078			196,030
Total commercial		3,445,190			2,668,303
Residential mortgage		1,029,663			865,789
Home equity lines of credit		597,806			465,872
Residential construction		351,700			298,627
Consumer installment		115,111			104,899
Indirect auto		455,971			268,629

Total loans		5,995,441			4,672,119

Less allowance for loan losses		(68,448	)		(71,619	)

Loans, net	$	5,926,993		$	4,600,500

At December 31, 2015 and 2014, $827,000 and $1.05 million, 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, 2015 and 2014.

At December 31, 2015 and 2014, loans with a carrying value of $2.44 billion and $2.35 billion were pledged as collateral to secure FHLB advances and other contingent funding sources.

At December 31, 2015, the carrying value and outstanding balance of PCI loans accounted for under ASC 310-30 was $51.3 million and $71.0 million, respectively. The following table presents changes in the value of the accretable yield for acquired loans accounted for under ASC Topic 310-30 (in thousands):

	Year Ended
	December 31, 2015
Balance at beginning of period	$	-
Additions due to acquisitions		5,335
Accretion		(1,056	)
Balance at end of period	$	4,279

In addition to the accretable yield on PCI loans, the fair value adjustments on purchased loans outside the scope of ASC Topic 310-30 are also accreted to interest income over the life of the loans. At December 31, 2015, the remaining accretable fair value mark on loans acquired through a business combination and not accounted for under ASC Topic 310-30 was $7.03 million. In addition, indirect auto loans purchased at a premium outside of a business combination have a remaining premium of $12.0 million at December 31, 2015.

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 (in thousands):

Year Ended December 31, 2015	Beginning Balance		Charge- Offs			Recoveries		Allocation of Unallocated		Provision			Ending Balance
Owner occupied commercial real estate	$	16,041	$	(2,096	)	$	358	$	-	$	2,429		$	16,732
Income producing commercial real estate		10,296		(522	)		697		-		(2,236	)		8,235
Commercial & industrial		3,255		(1,358	)		2,174		-		371			4,442
Commercial construction		4,747		(507	)		77		-		1,266			5,583
Residential mortgage		20,311		(3,178	)		1,662		-		(1,563	)		17,232
Home equity lines of credit		4,574		(1,094	)		226		-		2,336			6,042
Residential construction		10,603		(2,291	)		832		-		(1,183	)		7,961
Consumer installment		731		(1,597	)		1,044		-		650			828
Indirect auto		1,061		(772	)		86		-		1,018			1,393
Total allowance for loan losses		71,619		(13,415	)		7,156		-		3,088			68,448
Allowance for unfunded commitments		1,930		-			-		-		612			2,542
Total allowance for credit losses	$	73,549	$	(13,415	)	$	7,156	$	-	$	3,700		$	70,990

Year Ended December 31, 2014	Beginning Balance		Charge- Offs			Recoveries		Allocation of Unallocated			Provision			Ending Balance
Owner occupied commercial real estate	$	17,164	$	(3,136	)	$	3,056	$	1,278		$	(2,321	)	$	16,041
Income producing commercial real estate		7,174		(1,611	)		725		688			3,320			10,296
Commercial & industrial		6,527		(2,145	)		1,698		318			(3,143	)		3,255
Commercial construction		3,669		(235	)		6		388			919			4,747
Residential mortgage		15,446		(7,502	)		1,110		1,452			9,805			20,311
Home equity lines of credit		5,528		(2,314	)		287		391			682			4,574
Residential construction		12,532		(3,176	)		627		1,728			(1,108	)		10,603
Consumer installment		1,353		(2,008	)		1,226		-			160			731
Indirect auto		1,126		(540	)		54		-			421			1,061
Unallocated		6,243		-			-		(6,243	)		-			-
Total allowance for loan losses		76,762		(22,667	)		8,789		-			8,735			71,619
Allowance for unfunded commitments		2,165		-			-		-			(235	)		1,930
Total allowance for credit losses	$	78,927	$	(22,667	)	$	8,789	$	-		$	8,500		$	73,549

Year Ended December 31, 2013	Beginning Balance		Charge- Offs			Recoveries		Allocation of Unallocated		Provision			Ending Balance
Owner occupied commercial real estate	$	17,265	$	(24,965	)	$	1,305	$	-	$	23,559		$	17,164
Income producing commercial real estate		10,582		(11,505	)		640		-		7,457			7,174
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		19,117		(8,840	)		611		-		4,558			15,446
Home equity lines of credit		7,525		(3,437	)		104		-		1,336			5,528
Residential construction		26,662		(23,049	)		173		-		8,746			12,532
Consumer installment		2,527		(2,184	)		1,114		-		(104	)		1,353
Indirect auto		220		(277	)		40		-		1,143			1,126
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

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 (in thousands):

	Allowance for Loan Losses
	December 31, 2015								December 31, 2014
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Owner occupied commercial real estate	$	1,465	$	15,267	$	-	$	16,732	$	2,737	$	13,304	$	16,041
Income producing commercial real estate		961		7,274		-		8,235		1,917		8,379		10,296
Commercial & industrial		280		4,162		-		4,442		15		3,240		3,255
Commercial construction		13		5,570		-		5,583		729		4,018		4,747
Residential mortgage		3,885		13,347		-		17,232		3,227		17,084		20,311
Home equity lines of credit		6		6,036		-		6,042		47		4,527		4,574
Residential construction		174		7,787		-		7,961		1,192		9,411		10,603
Consumer installment		13		815		-		828		18		713		731
Indirect auto		-		1,393		-		1,393		-		1,061		1,061
Total allowance for loan losses		6,797		61,651		-		68,448		9,882		61,737		71,619
Allowance for unfunded commitments		-		2,542		-		2,542		-		1,930		1,930
Total allowance for credit losses	$	6,797	$	64,193	$	-	$	70,990	$	9,882	$	63,667	$	73,549

	Loans Outstanding
	December 31, 2015								December 31, 2014
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Owner occupied commercial real estate	$	38,268	$	1,442,024	$	13,674	$	1,493,966	$	34,654	$	1,128,826	$	1,163,480
Income producing commercial real estate		23,013		772,945		27,771		823,729		24,484		574,053		598,537
Commercial & industrial		3,339		781,423		655		785,417		3,977		706,279		710,256
Commercial construction		10,616		329,320		2,142		342,078		12,321		183,709		196,030
Residential mortgage		19,627		1,005,860		4,176		1,029,663		18,775		847,014		865,789
Home equity lines of credit		167		595,951		1,688		597,806		478		465,394		465,872
Residential construction		7,900		342,677		1,123		351,700		11,604		287,023		298,627
Consumer installment		329		114,741		41		115,111		179		104,720		104,899
Indirect auto		749		455,173		49		455,971		-		268,629		268,629
Total loans	$	104,008	$	5,840,114	$	51,319	$	5,995,441	$	106,472	$	4,565,647	$	4,672,119

Management considers all non-PCI loans that are on nonaccrual with a balance of $500,000 or greater and all TDRs to be impaired. In addition, management 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 original 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. For TDRs less than $500,000, impairment is estimated based on the average impairment of TDRs greater than $500,000 by loan category. For loan types that do not have TDRs greater than $500,000, the average impairment for all TDR loans is used to quantify the amount of required specific reserve. 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, management prepares an analysis of the allowance for credit losses to determine the appropriate balance that measures and quantifies the amount of probable incurred losses in the loan portfolio. The allowance is comprised of specific reserves on individually impaired loans, which are determined as described above, and general reserves which are determined based on historical loss experience as adjusted for current trends and economic conditions multiplied by a loss emergence period factor. Management uses eight quarters of historical loss experience 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. In previous years, a weighted average giving more weight to recent quarters was calculated 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. Management adopted this method of weighting quarterly loss rates to capture the rapidly deteriorating credit conditions in its loss factors during the financial crisis. Pursuant to stabilization of credit conditions, management concluded that it was appropriate to apply a more level weighting moving forward to capture the full range and impacts of credit losses experienced during the most recent economic and credit cycle. For the four quarters of 2014, management applied a weighting factor of 1.75 to the most recent four quarters and a weighting of 1.00 for the four oldest quarters. Beginning with the first quarter of 2015, management began applying equal weight to all eight quarters to capture the full range of the loss cycle. Management believes the current weightings are more appropriate to measure the probable losses incurred within the loan portfolio.

Also, beginning in the first quarter of 2014, management updated its measurement of the loss emergence period in the calculation of the allowance for credit losses. The rapidly deteriorating credit conditions during the peak of the credit cycle shortened the length of time between management’s estimation of the incurrence of a loss and its recognition as a charge-off. In most cases, the loss emergence period was within a twelve month period which made the use of annualized loss factors appropriate for measuring the amount of incurred yet unconfirmed credit losses within the loan portfolio. As United has moved out beyond the peak of the financial crisis, management has observed that the loss emergence period has extended. Management calculates the loss emergence period for each pool of loans based on the average length of time between the date a loan first exceeds 30 days past due and the date the loan is charged off.

The updates to the weightings to the eight quarters of loss history and the update to the estimation of the loss emergence period did not have a material effect on the total allowance for loan losses or the provision for loan losses for 2014. These updates resulted in the full allocation of the previously unallocated portion of the allowance for loan losses.

On junior lien home equity loans, management has limited ability to monitor the delinquency status of the first lien unless the first lien is also held by United. As a result, management 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, and other macro environmental factors such as changes in unemployment rates, lease vacancy rates and trends in property values and absorption rates.

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 placed on nonaccrual and charged off. Full or partial charge-offs may also be recommended by the Collections Department, the Special Assets Department, the Loss Mitigation 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 in order to approximate fair value less costs to sell.

Commercial and consumer asset quality committees consisting of the Chief Credit Officer, Senior Risk Officers and Senior Credit Officers meet 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 written down to their collateral value less estimated selling costs unless the loan is well secured and in process of collection (within the next 90 days). Open-end unsecured (revolving) retail loans which are past due 90 cumulative days from their contractual due date are generally charged off.

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 years ended December 31 (in thousands):

	2015			2014
Balance at beginning of period	$	3,204		$	2,898
New loans and advances		40			400
Repayments		(512	)		(94	)

Balance at end of period	$	2,732		$	3,204

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):

	2015						2014						2013
	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
Owner occupied commercial real estate	$	37,842	$	1,895	$	1,975	$	32,748	$	1,647	$	1,712	$	31,935	$	1,923	$	2,044
Income producing commercial real estate		21,889		1,079		1,077		25,920		1,270		1,311		27,789		1,630		1,763
Commercial & industrial		4,360		166		263		4,290		175		231		4,609		401		865
Commercial construction		11,920		443		443		12,156		455		458		13,946		633		720
Total commercial		76,011		3,583		3,758		75,114		3,547		3,712		78,279		4,587		5,392
Residential mortgage		21,396		868		838		20,132		873		869		20,906		1,091		1,066
Home equity lines of credit		420		17		16		518		21		22		507		23		22
Residential construction		8,965		467		482		13,058		576		575		14,558		993		1,023
Consumer installment		223		16		16		305		19		22		383		21		21
Indirect auto		221		11		11		-		-		-		-		-		-
Total	$	107,236	$	4,962	$	5,121	$	109,127	$	5,036	$	5,200	$	114,633	$	6,715	$	7,524

The following table presents loans individually evaluated for impairment by class of loans (in thousands):

	December 31, 2015						December 31, 2014
	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:
Owner occupied commercial real estate	$	14,793	$	14,460	$	-	$	12,025	$	11,325	$	-
Income producing commercial real estate		13,044		12,827		-		8,311		8,311		-
Commercial & industrial		493		469		-		1,679		1,042		-
Commercial construction		-		-		-		-		-		-
Total commercial		28,330		27,756		-		22,015		20,678		-
Residential mortgage		791		791		-		2,569		1,472		-
Home equity lines of credit		-		-		-		-		-		-
Residential construction		3,731		3,429		-		4,338		3,338		-
Consumer installment		-		-		-		-		-		-
Indirect auto		749		749		-		-		-		-
Total with no related allowance recorded		33,601		32,725		-		28,922		25,488		-

With an allowance recorded:
Owner occupied commercial real estate		24,043		23,808		1,465		24,728		23,329		2,737
Income producing commercial real estate		10,281		10,186		961		16,352		16,173		1,917
Commercial & industrial		2,957		2,870		280		2,936		2,935		15
Commercial construction		10,787		10,616		13		12,401		12,321		729
Total commercial		48,068		47,480		2,719		56,417		54,758		5,398
Residential mortgage		19,346		18,836		3,885		17,732		17,303		3,227
Home equity lines of credit		167		167		6		478		478		47
Residential construction		4,854		4,471		174		8,962		8,266		1,192
Consumer installment		354		329		13		179		179		18
Indirect auto		-		-		-		-		-		-
Total with an allowance recorded		72,789		71,283		6,797		83,768		80,984		9,882
Total	$	106,390	$	104,008	$	6,797	$	112,690	$	106,472	$	9,882

Excluding PCI loans, there were no loans more than 90 days past due and still accruing interest at December 31, 2015 and 2014. 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.

PCI Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the due date of the scheduled payment. However, these loans are considered as performing, even though they may be contractually past due, as any non-payment of contractual principal or interest is considered in the periodic re-estimation of expected cash flows and is included in the resulting recognition of current period covered loan loss provision or future period yield adjustments. Loans accounted for under ASC 310-30 were not classified as nonaccrual at December 31, 2015 as the carrying value of the respective loan or pool of loans cash flows were considered estimable and probable of collection. Therefore, interest revenue, through accretion of the difference between the carrying value of the loans and the expected cash flows, is being recognized on all acquired loans being accounted for under ASC 310-30.

The following table presents the recorded investment (unpaid principal less amounts charged-off) in nonaccrual loans by loan class (in thousands):

	December 31,
	2015		2014

Owner occupied commercial real estate	$	7,036	$	4,133
Income producing commercial real estate		2,595		717
Commercial & industrial		892		1,571
Commercial construction		328		83
Total commercial		10,851		6,504
Residential mortgage		8,555		8,196
Home equity lines of credit		851		695
Residential construction		1,398		2,006
Consumer installment		175		134
Indirect auto		823		346
Total	$	22,653	$	17,881

The following table presents the aging of the recorded investment in past due loans by class of loans (in thousands):

	Loans Past Due								Loans Not
	30 - 59 Days		60 - 89 Days		> 90 Days		Total		Past Due		PCI Loans		Total
As of December 31, 2015
Owner occupied commercial real estate	$	3,733	$	1,686	$	1,400	$	6,819	$	1,473,473	$	13,674	$	1,493,966
Income producing commercial real estate		204		1,030		621		1,855		794,103		27,771		823,729
Commercial & industrial		858		88		489		1,435		783,327		655		785,417
Commercial construction		159		-		76		235		339,701		2,142		342,078
Total commercial		4,954		2,804		2,586		10,344		3,390,604		44,242		3,445,190
Residential mortgage		5,111		1,338		3,544		9,993		1,015,494		4,176		1,029,663
Home equity lines of credit		1,118		188		287		1,593		594,525		1,688		597,806
Residential construction		2,180		239		344		2,763		347,814		1,123		351,700
Consumer installment		610		115		83		808		114,262		41		115,111
Indirect auto		611		311		561		1,483		454,439		49		455,971
Total loans	$	14,584	$	4,995	$	7,405	$	26,984	$	5,917,138	$	51,319	$	5,995,441

As of December 31, 2014
Owner occupied commercial real estate	$	1,444	$	1,929	$	1,141	$	4,514	$	1,158,966	$	-	$	1,163,480
Income producing commercial real estate		2,322		1,172		-		3,494		595,043		-		598,537
Commercial & industrial		302		40		1,425		1,767		708,489		-		710,256
Commercial construction		-		-		66		66		195,964		-		196,030
Total commercial		4,068		3,141		2,632		9,841		2,658,462		-		2,668,303
Residential mortgage		5,234		2,931		3,278		11,443		854,346		-		865,789
Home equity lines of credit		961		303		167		1,431		464,441		-		465,872
Residential construction		1,172		268		1,395		2,835		295,792		-		298,627
Consumer installment		607		136		33		776		104,123		-		104,899
Indirect auto		200		146		141		487		268,142		-		268,629
Total loans	$	12,242	$	6,925	$	7,646	$	26,813	$	4,645,306	$	-	$	4,672,119

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 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; or interest-only payment terms greater than 90 days where the borrower is unable to amortize the loan. Modified loans accounted for under ASC 310-30 are not accounted for as TDRs because they are not separated from the pools, and as such are not classified as impaired loans.

Loans modified under the terms of a TDR during the years ended December 31, 2015, 2014 and 2013 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 years ended December 31, 2015, 2014 and 2013, that were initially restructured within one year prior to becoming delinquent (dollars in thousands):

	New TDRs						TDRs Modified Within the Year That Have Subsequently Defaulted During the Year
	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Recorded Investment
Year ended December 31, 2015
Owner occupied commercial real estate		12	$	13,496	$	13,369		1	$	178
Income producing commercial real estate		4		1,821		1,821		-		-
Commercial & industrial		9		1,325		1,246		-		-
Commercial construction		1		233		233		-		-
Total commercial		26		16,875		16,669		1		178
Residential mortgage		37		3,257		3,257		1		2
Home equity lines of credit		2		187		177		-		-
Residential construction		5		569		545		-		-
Consumer installment		10		222		222		2		32
Indirect auto		-		-		-		-		-
Total loans		80	$	21,110	$	20,871		4	$	212

Year ended December 31, 2014
Owner occupied commercial real estate		12	$	4,793	$	4,793		1	$	104
Income producing commercial real estate		3		1,459		1,459		-		-
Commercial & industrial		9		1,185		1,185		2		54
Commercial construction		6		829		829		-		-
Total commercial		30		8,266		8,266		3		158
Residential mortgage		39		3,622		3,445		9		892
Home equity lines of credit		1		36		36		-		-
Residential construction		4		1,262		1,262		-		-
Consumer installment		5		226		226		-		-
Indirect auto		-		-		-		-		-
Total loans		79	$	13,412	$	13,235		12	$	1,050

Year ended December 31, 2013
Owner occupied commercial real estate		12	$	6,326	$	5,227		3	$	670
Income producing commercial real estate		8		6,157		6,157		-		-
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
Home equity lines of credit		-		-		-		-		-
Residential construction		15		2,160		2,015		3		531
Consumer installment		11		80		80		5		29
Indirect auto		-		-		-		-		-
Total loans		110	$	23,701	$	21,676		17	$	3,360

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, 2015						December 31, 2014
	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

Owner occupied commercial real estate		54	$	32,544	$	32,058		54	$	27,695	$	26,296
Income producing commercial real estate		29		15,703		15,629		31		18,094		17,915
Commercial & industrial		26		2,955		2,870		32		2,848		2,847
Commercial construction		14		10,785		10,616		14		11,360		11,280
Total commercial		123		61,987		61,173		131		59,997		58,338
Residential mortgage		173		19,101		18,836		154		18,630		17,836
Home equity lines of credit		2		167		167		2		478		478
Residential construction		44		5,663		5,334		48		8,962		8,265
Consumer installment		22		348		329		17		179		179
Indirect auto		49		749		749		-		-		-
Total loans		413	$	88,015	$	86,588		352	$	88,246	$	85,096

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.

As of December 31, 2015 and 2014, United has allocated $6.37 million and $9.72 million, respectively, of specific reserves to customers whose loan terms have been modified in TDRs. United committed to lend additional amounts totaling up to $224,000 and $51,000 as of December 31, 2015 and 2014, respectively, to customers with outstanding loans that are classified as TDRs.

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.

Consumer Purpose Loans. Beginning in the first quarter of 2014, United began to apply a pass / fail grading system to all consumer purpose loans. Under the pass / fail grading system, consumer purpose loans meeting the criteria of substandard or worse are classified as “fail” and all other loans are classified as “pass”. For reporting purposes, consumer purpose loans classified as “fail” are reported in the substandard column and all other consumer purpose loans are reported in the “pass” column.

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, 2015 and 2014, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (in thousands):

	Pass		Watch		Substandard		Doubtful / Loss		Total
As of December 31, 2015
Owner occupied commercial real estate	$	1,414,353	$	24,175	$	41,764	$	-	$	1,480,292
Income producing commercial real estate		771,792		4,151		20,015		-		795,958
Commercial & industrial		770,287		8,171		6,304		-		784,762
Commercial construction		335,571		3,069		1,296		-		339,936
Total commercial		3,292,003		39,566		69,379		-		3,400,948
Residential mortgage		985,109		5,070		35,308		-		1,025,487
Home equity lines of credit		589,749		24		6,345		-		596,118
Residential construction		335,341		3,813		11,423		-		350,577
Consumer installment		114,178		-		892		-		115,070
Indirect auto		453,935		-		1,987		-		455,922
Total loans, excluding PCI loans	$	5,770,315	$	48,473	$	125,334	$	-	$	5,944,122
Owner occupied commercial real estate	$	1,811	$	6,705	$	4,809	$	349	$	13,674
Income producing commercial real estate		9,378		5,766		12,627		-		27,771
Commercial & industrial		17		83		505		50		655
Commercial construction		1,698		6		438		-		2,142
Total commercial		12,904		12,560		18,379		399		44,242
Residential mortgage		-		410		3,766		-		4,176
Home equity lines of credit		214		-		1,474		-		1,688
Residential construction		345		39		227		512		1,123
Consumer installment		1		-		40		-		41
Indirect auto		-		-		49		-		49
Total PCI loans	$	13,464	$	13,009	$	23,935	$	911	$	51,319

As of December 31, 2014
Owner occupied commercial real estate	$	1,094,057	$	18,889	$	50,534	$	-	$	1,163,480
Income producing commercial real estate		560,559		16,701		21,277		-		598,537
Commercial & industrial		696,805		4,017		9,434		-		710,256
Commercial construction		190,070		2,311		3,649		-		196,030
Total commercial		2,541,491		41,918		84,894		-		2,668,303
Residential mortgage		814,168		11,594		40,027		-		865,789
Home equity lines of credit		459,881		-		5,991		-		465,872
Residential construction		280,166		5,535		12,926		-		298,627
Consumer installment		103,383		-		1,516		-		104,899
Indirect auto		267,709		-		920		-		268,629
Total loans	$	4,466,798	$	59,047	$	146,274	$	-	$	4,672,119

Premises and Equipment

12 Months Ended

Dec. 31, 2015

Premises and Equipment [Abstract]

Premises and Equipment

(8)

Premises and Equipment

Premises and equipment are summarized as follows (in thousands):

	December 31,
	2015			2014

Land and land improvements	$	79,686		$	79,525
Buildings and improvements		127,493			113,105
Furniture and equipment		68,309			59,827
Construction in progress		3,787			1,861

		279,275			254,318

Less accumulated depreciation		(101,110	)		(94,928	)

Premises and equipment, net	$	178,165		$	159,390

Depreciation expense was $9.36 million, $8.66 million and $9.40 million for 2015, 2014 and 2013, respectively.

In 2015, United recognized $5.97 million of impairment on properties acquired in prior years for future expansion. Due to recent acquisitions and changing trends in customer behavior toward greater usage of Internet and mobile banking to access banking services, management reconsidered United’s branch expansion strategy and concluded that some of its future branch expansion properties had decreased in value since the time the properties were acquired. The resulting impairment charge, which was included in merger-related and other charges in the Consolidated Statement of Income, was based on an assessment of the properties that showed evidence that the carrying value may not be recoverable and exceeded the fair value.

United leases certain branch properties and equipment under operating leases. Rent expense was $2.72 million, $2.14 million and $2.34 million for 2015, 2014 and 2013, respectively. United does not have any capital leases. As of December 31, 2015, rent commitments under operating leases, before considering renewal options that generally are present, were as follows (in thousands):

2016	$	3,484
2017		3,213
2018		2,740
2019		2,624
2020		2,482
Thereafter		8,964
Total	$	23,507

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

(9)

Goodwill and Other Intangible Assets

The carrying amount of goodwill and other intangible assets is summarized below (in thousands):

	December 31,
	2015			2014
Core deposit intangible	$	49,772		$	32,652
Less: accumulated amortization		(32,964	)		(30,520	)
Total intangibles subject to amortization, net		16,808			2,132
Goodwill		130,612			1,509
Total goodwill and other intangible assets, net	$	147,420		$	3,641

The following is a summary of changes in the carrying amounts of goodwill (in thousands):

						Goodwill, net of
			Accumulated			Accumulated
			Impairment			Impairment
	Goodwill		Losses			Losses
December 31, 2013	$	305,590	$	(305,590	)	$	-
Acquisition of Business Carolina, Inc.		1,509		-			1,509
December 31, 2014		307,099		(305,590	)		1,509
Acquisition of Palmetto		114,402		-			114,402
Acquisition of MoneyTree		14,701		-			14,701
December 31, 2015	$	436,202	$	(305,590	)	$	130,612

The amortization expense for intangibles subject to amortization for 2015, 2014 and 2013 was $2.44 million, $1.35 million, and $2.03 million, respectively, which was recognized in operating expenses. The estimated aggregate amortization expense for future periods is as follows (in thousands):

Year
2016	$	3,875
2017		2,900
2018		2,310
2019		1,924
2020		1,563
Thereafter		4,236
Total	$	16,808

- 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

SBA Servicing Rights

12 Months Ended

Dec. 31, 2015

Transfers and Servicing [Abstract]

Servicing Rights

(10)

Servicing Rights

Servicing Rights for Government Guaranteed Loans

United accounts for servicing rights for government guaranteed loans at fair value. Changes in the balances of servicing assets and servicing liabilities are as follows (in thousands):

	2015			2014
Servicing rights for government guaranteed loans, beginning of period	$	2,551		$	-
Additions:
Acquired servicing rights		137			2,133
Originated servicing rights capitalized upon sale of loans		1,699			832
Subtractions:
Disposals		(353	)		(152	)
Changes in fair value:
Due to change in valuation inputs or assumptions used in the valuation model		(322	)		(262	)
Servicing rights for government guaranteed loans, end of period	$	3,712		$	2,551

The portfolio of government guaranteed loans serviced for others, which is not included in the accompanying balance sheets, was $151 million and $88.0 million, respectively, at December 31, 2015 and 2014. The amount of contractually specified servicing fees earned by United on these servicing rights during the years ended December 31, 2015 and 2014 was $1.07 million and $513,000, respectively. Servicing fees and changes in fair value were included in interest revenue in the Consolidated Statement of Income.

A summary of the key characteristics, inputs, and economic assumptions used to estimate the fair value of the Company’s servicing asset for government guaranteed loans and the sensitivity of the fair values to immediate adverse changes in those assumptions are shown in the table below (in thousands):

	December 31,
	2015			2014
Fair value of retained servicing assets	$	3,712		$	2,551
Prepayment rate assumption		6.95	%		6.70	%
10% adverse change	$	(84	)	$	(62	)
20% adverse change	$	(163	)	$	(122	)
Discount rate		11.8	%		12.0	%
100 bps adverse change	$	(109	)	$	(85	)
200bps adverse change	$	(212	)	$	(164	)
Weighted-average life (years)		6.7			6.5
Weighted-average gross margin		2.02	%		2.00	%

The above sensitivities are hypothetical and changes in fair value based on variations in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in fair value may not be linear. Also, in this table, the effect of a variation in a particular assumption on the fair value of the retained interest is calculated without changing any other assumption. In reality, changes in one factor may result in changes in another, which might magnify or counteract the sensitivities.

Residential Mortgage Servicing Rights

United accounts for residential mortgage servicing rights using the amortization method. The following table summarizes the changes in residential mortgage servicing rights (in thousands).

	2015
Residential mortgage servicing rights, net of valuation allowance, beginning of period	$	-
Additions:
Acquired servicing rights		3,454
Originated servicing rights capitalized upon sale of loans		199
Subtractions:
Amortization		(273	)
Impairment		(10	)
Residential mortgage servicing rights, net of valuation allowance, end of period	$	3,370

The estimated fair value of residential mortgage servicing rights was $3.52 million at December 31, 2015.

The following table summarizes the activity in the valuation allowance for impairment of the residential mortgage servicing rights portfolio (in thousands).

	2015
Valuation allowance, beginning of period	$	-
Additions charged to operations, net		10
Valuation allowance, end of period	$	10

The portfolio of residential mortgage loans serviced for others, which is not included in the consolidated balance sheet, was $377 million at December 31, 2015. The amount of contractually specified servicing fees earned by United on these servicing rights during the year ended December 31, 2015 was $299,000. Servicing fees, impairment, and amortization of these servicing rights are included in mortgage loan and other related fee revenue in the Consolidated Statement of Income.

The following table summarizes the estimated future amortization expense of residential mortgage servicing rights during the years indicated (in thousands).

2016	$	819
2017		667
2018		539
2019		434
2020		346
thereafter		565

	$	3,370

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References + Details

Deposits

12 Months Ended

Dec. 31, 2015

Deposits [Abstract]

Deposits

(11)

Deposits

At December 31, 2015, the contractual maturities of time deposits, including brokered time deposits, are summarized as follows (in thousands):

2016	$	1,027,814
2017		137,114
2018		58,559
2019		23,894
2020		35,222
thereafter		241,939

	$	1,524,542

At December 31, 2015 and 2014, time deposits (excluding brokered time deposits) that met or exceeded the FDIC insurance limit of $250,000 totaled $139 million and $135 million, respectively.

At December 31, 2015 and 2014, United held $242 million and $273 million, respectively, in certificates of deposit obtained through third party brokers. The daily average balance of these brokered deposits totaled $269 million and $294 million in 2015 and 2014, respectively. The brokered certificates of deposit at December 31, 2015 had maturities ranging from 2018 through 2033 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 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 spread that also result in a negative yield.

Federal Home Loan Bank Advances

12 Months Ended

Dec. 31, 2015

Advances from Federal Home Loan Banks [Abstract]

Federal Home Loan Bank Advances

(12)

Federal Home Loan Bank Advances

At December 31, 2015 and 2014, United had FHLB advances totaling $430 million and $270 million, respectively. The advances outstanding at December 31, 2015 had maturities in 2016 with interest rates up to .60%. At December 31, 2015, the weighted average interest rate on FHLB advances was .49%, compared to .22% as of December 31, 2014. The FHLB advances are collateralized by owner occupied and income producing commercial real estate and residential mortgage loans, investment securities and FHLB stock.

Long-term Debt

12 Months Ended

Dec. 31, 2015

Long-term Debt, Unclassified [Abstract]

Long-term Debt

(13)

Long-term Debt

Long-term debt consisted of the following (in thousands):

							Stated		Earliest
	December 31,				Issue		Maturity		Call
	2015		2014		Date		Date		Date		Interest Rate

2012 senior debentures	$	35,000	$	35,000		2012		2017		2017	9.000%
2013 senior debentures		40,000		40,000		2013		2018		2015	6.000
2022 senior debentures		50,000		-		2015		2022		2020	5.000% through August 13, 2020, 3-month LIBOR plus 3.814% thereafter
2027 senior debentures		35,000		-		2015		2027		2025	5.500% through August 13, 2025 3-month LIBOR plus 3.71% thereafter
Total senior debentures		160,000		75,000

United Community Capital Trust		-		21,650		1998		2028		2008	8.125
United Community Statutory Trust I		-		5,155		2000		2030		2010	10.600
United Community Capital Trust II		-		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		2008		2038		2013	9.000
United Community Statutory Trust III		1,238		1,238		2008		2038		2013	Prime + 3.00
Total trust preferred securities		5,620		54,865

Total long-term debt	$	165,620	$	129,865

Interest is currently paid semiannually for all senior debentures and trust preferred securities. The 2022 and 2027 senior debentures require quarterly interest payments after August 2020 and 2025, respectively.

Senior Debentures

The 2012 senior debentures are not redeemable prior to maturity and will mature on October 15, 2017. 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 2022 senior debentures are redeemable, in whole or in part, on or after August 14, 2020 at a redemption price equal to 100% of the principal amount to be redeemed plus any accrued and unpaid interest, and will mature on February 14, 2022 if not redeemed prior to that date. The 2027 senior debentures are redeemable, in whole or in part, on or after August 14, 2025 at a redemption price equal to 100% of the principal amount to be redeemed plus any accrued and unpaid interest, and will mature on February 14, 2027 if not redeemed prior to 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.

Reclassifications Out of Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2015

Reclassifications Out Of Accumulated Other Comprehensive Income [Abstract]

Reclassifications Out of Accumulated Other Comprehensive Income

(14)

Reclassifications Out of Accumulated Other Comprehensive Income

The following presents the details regarding amounts reclassified out of accumulated other comprehensive income (in thousands).

	Amounts Reclassified from Accumulated Other Comprehensive Income
Details about Accumulated Other	For the Years Ended December 31,									Affected Line Item in the Statement
Comprehensive Income Components	2015			2014			2013			Where Net Income is Presented

Realized gains on available-for-sale securities:
	$	2,255		$	4,871		$	186		Securities gains, net
		(862	)		(1,902	)		(72	)	Tax expense
	$	1,393		$	2,969		$	114		Net of tax

Amortization of (losses) gains included in net income on available-for-sale securities transferred to held to maturity:
	$	(1,702	)	$	(1,656	)	$	731		Investment securities interest revenue
		638			622			(282	)	Tax (expense) benefit
	$	(1,064	)	$	(1,034	)	$	449		Net of tax

Amounts included in net income on derivative financial instruments accounted for as cash flow hedges:
Effective portion of interest rate contracts	$	-		$	-		$	852		Loan interest revenue
Ineffective portion of interest rate contracts		-			-			52		Loan interest revenue
Effective portion of interest rate contracts		-			(764	)		-		Time deposit interest expense
Effective portion of interest rate contracts		-			(223	)		-		Money market deposit interest expense
Amortization of losses on de-designated positions		(129	)		(79	)		-		Deposits in banks and short-term investments interest revenue
Amortization of losses on de-designated positions		(695	)		(198	)		-		Money market deposit interest expense
Amortization of losses on de-designated positions		(1,112	)		(234	)		-		Federal Home Loan Bank advances interest expense
Amortization of losses on de-designated positions		-			(512	)		-		Time deposit interest expense
		(1,936	)		(2,010	)		904		Total before tax
		753			782			(352	)	Tax (expense) benefit
	$	(1,183	)	$	(1,228	)	$	552		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	$	(465	)	$	(365	)	$	(365	)	Salaries and employee benefits expense
Actuarial losses		(271	)		-			(167	)	Salaries and employee benefits expense
		(736	)		(365	)		(532	)	Total before tax
		286			142			207		Tax benefit
	$	(450	)	$	(223	)	$	(325	)	Net of tax

Total reclassifications for the period	$	(1,304	)	$	484		$	790		Net of tax

Amounts shown above in parentheses reduce earnings

Earnings Per Share

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Earnings Per Share

(15)

Earnings Per Share

United is required to report on the face of the Consolidated Statement of Income, earnings 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.

United accrued dividends on preferred stock, including accretion of discounts, as shown in the following table (in thousands):

	For the years ended December 31,
	2015		2014		2013

Series A - 6% fixed	$	-	$	-	$	12
Series B - 5% fixed until December 6, 2013, 9% thereafter		-		159		10,401
Series D - LIBOR plus 9.6875%, resets quarterly		-		280		1,665
Series H - 1% until March 15, 2016, 9% thereafter		67		-		-
Total preferred stock dividends	$	67	$	439	$	12,078

The preferred stock dividends were subtracted from net income in order to arrive at net income available to common shareholders.

The following table sets forth the computation of basic and diluted net income per common share (in thousands, except per share data):

	Year Ended December 31,
	2015		2014		2013

Net income available to common stockholders	$	71,511	$	67,181	$	261,062

Income per common share:
Basic		1.09		1.11		4.44
Diluted		1.09		1.11		4.44

Weighted average common shares:
Basic		65,488		60,588		58,787

Effect of dilutive securities:
Stock options		4		2		1
Warrants		-		-		57

Diluted		65,492		60,590		58,845

At December 31, 2015, 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; 241,493 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $89.92; and 712,667 shares of common stock issuable upon completion of vesting of restricted stock awards.

At December 31, 2014, 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; 313,555 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $93.40; and 829,201 shares of common stock issuable upon completion of vesting of restricted stock awards.

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.

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Taxes [Abstract]

Income Taxes

(16)

Income Taxes

Income tax expense (benefit) is as follows (in thousands):

	Year Ended December 31,
	2015		2014		2013

Current	$	5,140	$	1,224	$	3,467
Deferred		37,685		37,524		23,785
Increase (decrease) in valuation allowance		611		702		(265,440	)

Total income tax expense (benefit)	$	43,436	$	39,450	$	(238,188	)

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

	Year Ended December 31,
	2015			2014			2013

Pretax income at statutory rates	$	40,255		$	37,475		$	12,234
Add (deduct):
State taxes, net of federal benefit		3,537			3,365			895
Bank owned life insurance earnings		(348	)		(209	)		(704	)
Adjustment to reserve for uncertain tax positions		(136	)		(200	)		(426	)
Tax-exempt interest revenue		(662	)		(757	)		(714	)
Equity compensation		-			-			676
Transaction costs		509			-			-
Tax credits		(190	)		(250	)		(438	)
Change in state statutory tax rate		340			-			1,003
Change in valuation allowance affecting other comprehensive income		-			-			12,174
Increase (decrease) in valuation allowance		611			702			(265,440	)
Other		(480	)		(676	)		2,552

Total income tax expense (benefit)	$	43,436		$	39,450		$	(238,188	)

The following summarizes the sources and expected tax consequences of future taxable deductions (revenue) which comprise the net deferred tax asset (in thousands):

	December 31,
	2015		2014
Deferred tax assets:
Allowance for loan losses	$	25,840	$	27,563
Net operating loss carryforwards		155,757		184,015
Deferred compensation		8,727		7,188
Loan purchase accounting adjustments		7,940		-
Reserve for losses on foreclosed properties		2,025		254
Nonqualified share based compensation		3,628		3,993
Accrued expenses		3,990		2,107
Investment in partnerships		1,814		1,856
Unamortized pension actuarial losses and prior service cost		2,151		1,862
Acquired intangible assets		-		593
Unrealized losses on securities available-for-sale		2,943		-
Unrealized losses on cash flow hedges		1,351		1,977
Derivatives		936		457
Other		2,174		714

Total deferred tax assets		219,276		232,579

Deferred tax liabilities:
Unrealized gains on securities available-for-sale		-		1,340
Acquired intangible assets		5,034		-
Premises and equipment		398		2,452
Loan origination costs		5,030		4,342
Prepaid expenses		729		626
Servicing asset		2,208		-
Uncertain tax positions		3,981		4,195

Total deferred tax liabilities		17,380		12,955

Less valuation allowance		4,283		4,121

Net deferred tax asset	$	197,613	$	215,503

The change in the net deferred tax asset includes an increase of $16.5 million due to current year merger and acquisition activity.

At December 31, 2015, United has state net operating loss carryforwards of approximately $4.58 million that begin to expire in 2018, $16.9 million that begin to expire in 2025, approximately $464 million that begin to expire in 2029, and $52.2 million that begin to expire in 2030, if not previously utilized. United has $315 million in federal net operating loss carryforwards that begin to expire in 2030, if not previously utilized. United has $27.5 million in federal net operating loss carryforwards subject to annual limitation under IRC Section 382 that begin to expire in 2029, if not previously utilized. United has $3.01 million of federal general business tax credits that begin to expire in 2028, if not previously utilized. United has $7.42 million of federal alternative minimum tax credits which have no expiration date. United has $2.04 million of federal alternative minimum tax credits subject to annual limitation under IRC Section 382 which have no expiration date. United has $6.81 million of state tax credits that begin to expire in 2016, if not previously utilized.

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.

At December 31, 2015 and 2014, 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 valuation allowance of $4.28 million is related to specific state income tax credits that have short carryforward periods and an acquired state net operating loss, both of which are expected to expire unused.

The valuation allowance could fluctuate in future periods based on the assessment of the positive and negative evidence. Management’s conclusion at December 31, 2015 that it was more likely than not that the net deferred tax asset of $198 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):

	2015			2014			2013

Balance at beginning of year	$	4,195		$	4,503		$	5,069
Additions based on tax positions related to the current year		371			374			352
Decreases resulting from a lapse in the applicable statute of limitations		(585	)		(682	)		(918	)

Balance at end of year	$	3,981		$	4,195		$	4,503

Approximately $3.3 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, United reversed $59,000 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. No previously recorded penalties and interest were reversed in 2015 or 2014. No amounts were accrued for interest and penalties at December 31, 2015 or 2014.

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 2012.

Pension and Employee Benefit Plans

12 Months Ended

Dec. 31, 2015

Pension and Employee Benefit Plans [Abstract]

Pension and Employee Benefit Plans

(17)

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. 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. Effective April 1, 2012, the matching contribution was 50% of employee contributions up to 5% of eligible compensation. Compensation expense from continuing operations related to the 401(k) Plan totaled $1.45 million, $1.20 million and $1.24 million in 2015, 2014 and 2013, respectively. The 401(k) Plan allows employees to choose to invest among a number of investment options, that previously included United’s common stock. Effective January 1, 2015, United’s common stock was no longer offered as an investment option for new contributions. During 2014 and 2013, the 401(k) Plan purchased 17,373 and 48,996 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, bonus or vested restricted stock units 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 2015, 2014 and 2013, United recognized $21,000, $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 2015 or 2014.

Defined Benefit Pension Plans

United 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.

United acquired Palmetto on September 1, 2015, including its funded noncontributory defined benefit pension plan (“Funded Plan”), which covers all full-time Palmetto teammates who had fulfilled at least 12 months of continuous service and attained age 21 by December 31, 2007. Benefits under the Funded Plan are no longer accrued for service subsequent to 2007.

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

	2015						2014
	Modified						Modified
	Retirement			Funded			Retirement
	Plan			Plan			Plan
Discount rate for disclosures		4.25	%		4.53	%		4.00	%
Discount rate for net periodic benefit cost		4.00	%		4.50	%		4.50	%
Expected long-term rate of return		N/A			6.30	%		N/A
Rate of compensation increase		N/A			N/A			N/A
Measurement date		12/31/2015			12/31/2015			12/31/2014

The discount rate is determined in consultation with the third-party actuary and is set by matching the projected benefit cash flow to a notional yield curve consisting of bonds monitored by the third-party actuary. The yield curve provides transparency with respect to the underlying bonds and provides matching of future benefit obligations to the payment of benefits.

The expected long-term rate of return is designed to approximate the actual long-term rate of return over time. Therefore, the pattern of income / expense recognition should match the stable pattern of services provided by teammates over the life of the pension obligation. Expected returns on plan assets are developed in conjunction with input from external advisors and take into account the investment policy, actual investment allocation, long-term expected rates of return on the relevant asset classes and considers any material forward-looking return expectations for these major asset classes.

United recognizes the underfunded status of the plans as a liability in the consolidated balance sheet. Information about changes in obligations and plan assets follows (in thousands):

	2015						2014
	Modified						Modified
	Retirement			Funded			Retirement
	Plan			Plan			Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$	15,869		$	-		$	13,320
Business combinations		-			19,620			-
Service cost		376			-			341
Interest cost		628			292			579
Plan amendments		1,353			-			-
Actuarial (gains) losses		(297	)		136			1,933
Benefits paid		(334	)		(802	)		(304	)

Accumulated benefit obligation - end of year		17,595			19,246			15,869

Change in plan assets, at fair value:
Beginning plan assets		-			-			-
Business combinations		-			18,028			-
Actual return		-			89			-
Employer contribution		334			-			304
Benefits paid		(334	)		(802	)		(304	)

Plan assets - end of year		-			17,315			-

Funded status - end of year (plan assets less benefit obligations)	$	(17,595	)	$	(1,931	)	$	(15,869	)

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

	2015					2014		2013
	Modified					Modified		Modified
	Retirement		Funded			Retirement		Retirement
	Plan		Plan			Plan		Plan
Service cost	$	376	$	-		$	341	$	465
Interest cost		628		292			579		533
Expected return on plan assets		-		(375	)		-		-
Amortization of prior service cost		465		-			365		365
Amortization of net losses		271		-			-		167

Net periodic benefit cost	$	1,740	$	(83	)	$	1,285	$	1,530

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 $167,000 and $501,000, respectively, as of December 31, 2015. For the Funded Plan, United is not expecting to amortize any estimated net loss or prior service costs from accumulated other comprehensive income into net periodic benefit cost over the next fiscal year. In 2016, United expects to make contributions to the Modified Retirement Plan and the Funded Plan of $394,000 and $1.60 million, respectively.

The following table summarizes the estimated future benefit payments expected to be paid from the plans for the periods indicated (in thousands).

	Modified
	Retirement		Funded
	Plan		Plan
2016	$	394	$	1,046
2017		849		1,070
2018		1,066		1,109
2019		1,060		1,136
2020		1,143		1,145
2021-2025		5,610		5,957

	$	10,122	$	11,463

The following table summarizes the Funded Plan assets by major category as of December 31, 2015, aggregated by the level in the fair value hierarchy within which those measurements fall (in thousands).

	Level 1		Level 2		Level 3		Total

Cash and cash equivalents	$	2,346	$	-	$	-	$	2,346
Mutual funds		857		-		-		857
Corporate stocks		1,178		-		-		1,178
Exchange traded funds		12,902		-		-		12,902
Other		32		-		-		32

Total plan assets	$	17,315	$	-	$	-	$	17,315

The investment objectives of the plan assets are designed to fund the projected benefit obligation and to maximize returns in order to minimize contributions within reasonable and prudent levels of risk. The precise amount for which these obligations will be settled depends on future events, including the life expectancy of the plan participants. The plan’s investment strategy balances the requirement to generate return, using higher returning assets, with the need to control risk using less volatile assets. Risks include, but are not limited to, inflation, volatility in equity values and changes in interest rates that could cause the plan to become underfunded, thereby increasing the plan’s dependence on contributions from United.

Plan assets are managed by a third-party firm as approved by United’s Employee Benefits Committee. The Board of Directors delegated certain responsibilities to the Employee Benefits Committee including maintaining the investment policy of the plan, approving the appointment of the investment manager and reviewing the performance of the plan assets at least annually.

Investments within the plan are diversified with the intent to minimize the risk of large losses to the plan. The total portfolio is constructed and maintained to provide prudent diversification within each investment category, and United assumes that the volatility of the portfolio will be similar to the market as a whole. The asset allocation ranges represent a long-term perspective. Therefore, rapid unanticipated market shifts may cause the asset mix to fall outside the policy range. Such divergences are expected to be short-term in nature.

For fair value measurement, cash and cash equivalents are valued at carrying value. Mutual funds, corporate stocks, and exchange traded funds are valued at the closing price reported in the active market in which the instrument is traded. See Note 23 for more details regarding United’s fair value measurements and the fair value hierarchy.

The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although United believes the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

Derivatives and Hedging Activities

12 Months Ended

Dec. 31, 2015

Derivatives and Hedging Activities [Abstract]

Derivatives and Hedging Activities

(18)

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, management 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 (in thousands):

Derivatives designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2015		2014

Fair value hedge of corporate bonds	Derivative assets	$	31	$	-
		$	31	$	-

Cash flow hedge of money market deposits	Derivative liabilities	$	-	$	350
Fair value hedge of brokered CD’s	Derivative liabilities		2,169		5,817
		$	2,169	$	6,167

Derivatives not designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2015		2014

Customer swap positions	Derivative assets	$	6,185	$	3,433
Dealer offsets to customer swap positions	Derivative assets		31		128
Mortgage banking - loan commitment	Derivative assets		188		-
Mortgage banking - forward sales commitment	Derivative assets		1		-
Bifurcated embedded derivatives	Derivative assets		9,230		12,262
Offsetting positions for de-designated cash flow hedges	Derivative assets		4,416		4,776
		$	20,051	$	20,599

Customer swap positions	Derivative liabilities	$	31	$	129
Dealer offsets to customer swap positions	Derivative liabilities		6,339		3,456
Mortgage banking - forward sales commitment	Derivative liabilities		22		-
Dealer offsets to bifurcated embedded derivatives	Derivative liabilities		15,794		17,467
De-designated cash flow hedges	Derivative liabilities		4,470		4,778
		$	26,656	$	25,830

Risk Management Objective of Using Derivatives

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 market linked 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, 2015, United did not have any active cash flow hedges. At December 31, 2014, United had one interest rate swap with a notional amount of $175 million that was designated as a cash flow hedge of indexed money market accounts. The swap contract involved the payment of fixed-rate amounts to a counterparty in exchange for United receiving variable-rate payments over the life of the agreement without exchange of the underlying notional amount. In the first quarter of 2015, United terminated its one remaining cash flow hedge with a notional of $175 million. Changes in United’s balance sheet composition and interest rate risk position made the hedges no longer necessary as protection against rising interest rates. The loss remaining in other comprehensive income on de-designated swaps is being amortized into earnings over the original term of the swaps as the forecasted transactions that the swaps were originally designated to hedge are still expected to occur.

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, as interest payments are made on United’s LIBOR based, variable-rate wholesale borrowings and indexed deposit accounts. United expects that $1.89 million will be reclassified as an increase to deposit interest expense over the next twelve months related to these cash flow hedges.

During the year ended December 31, 2013, United accelerated the reclassification of $52,000 in gains from terminated positions as a result of the forecasted transactions becoming probable not to occur. These amounts were recognized in loan interest revenue as hedge ineffectiveness.

The table below presents the effect of United’s cash flow hedges on the consolidated statement of income (in thousands).

	Amount of Gain (Loss) Recognized in Other Comprehensive Income on Derivative (Effective Portion)								Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)									Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)
	2015			2014			2013		Location	2015			2014			2013		Location	2015			2014			2013

									Interest revenue	$	-		$	(79	)	$	904
									Interest expense		(1,936	)		(1,931	)		-
Interest rate swaps	$	(471	)	$	(8,437	)	$	10,084		$	(1,936	)	$	(2,010	)	$	904	Interest expense	$	(7	)	$	(107	)	$	70

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, 2015, United had 13 interest rate swaps with an aggregate notional amount of $156 million that were designated as fair value hedges of interest rate risk and 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. Also at December 31, 2015, United had one interest rate swap with a notional of $30 million that was designated as a pay-fixed / receive variable fair value hedge of changes in the fair value of a fixed rate corporate bond. At December 31, 2014, United had 16 interest rate swaps with an aggregate notional amount of $197 million that were designated as fair value hedges of interest rate risk and 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.

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 year ended December 31, 2015, 2014, and 2013, United recognized a net gain of $210,000, a net loss of $1.28 million, and a net gain of $1.07 million, respectively, related to ineffectiveness in the fair value hedging relationships. United also recognized a net reduction of interest expense of $4.46 million, $4.61 million and $4.67 million for the years ended December 31, 2015, 2014 and 2013, respectively, related to fair value hedges of brokered time deposits, which includes net settlements on the derivatives. United recognized a reduction of interest revenue on securities of $498,000, $955,000 and $1.33 million during 2015, 2014, and 2013, respectively, related to fair value hedges of corporate bonds.

The table below presents the effect of derivatives in fair value hedging relationships on the consolidated statement of income (in thousands).

	Location of Gain
	(Loss) Recognized	Amount of Gain (Loss) Recognized in								Amount of Gain (Loss) Recognized in
	in Income	Income on Derivative								Income on Hedged Item
	on Derivative	2015		2014			2013			2015			2014			2013

Fair value hedges of brokered CD’s	Interest expense	$	1,814	$	13,400		$	(16,433	)	$	(1,507	)	$	(14,357	)	$	16,981
Fair value hedges of corporate bonds	Interest revenue		31		(2,487	)		6,285			(128	)		2,163			(5,765	)
		$	1,845	$	10,913		$	(10,148	)	$	(1,635	)	$	(12,194	)	$	11,216

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 carrying 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, 2015, collateral totaling $30.9 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.

- 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, 2015

Regulatory Capital Requirements [Abstract]

Regulatory Matters

(19)

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 United. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, as revised by the Basel III Capital Rules effective as of January 1, 2015, 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, Tier 1 capital, and common equity Tier 1 capital (“CET1”) to risk-weighted assets, and of Tier 1 capital to average assets.

Effective January 1, 2015, the Basel III Capital Rules revised the framework for prompt corrective action by (i) introducing a CET1 ratio requirement at each level (other than critically undercapitalized), with the required CET1 ratio being 6.5% for well-capitalized status; (ii) increasing the minimum Tier 1 capital ratio requirement for each category (other than critically undercapitalized), with the minimum Tier 1 capital ratio for well-capitalized status being 8% (as compared to the prior 6%); and (iii) eliminating the current provision that provides that a bank with a composite supervisory rating of 1 may have a 3% leverage ratio and still be adequately capitalized.

As of December 31, 2015, United and the Bank were categorized as well-capitalized under the regulatory framework for prompt corrective action in effect at such time. To be categorized as well-capitalized at December 31, 2015, United and the Bank must have exceeded the well-capitalized guideline ratios in effect at such time, as set forth in the table below and have met certain other requirements. Management believes that United and the Bank exceeded all well-capitalized requirements at December 31, 2015, and there have been no conditions or events since year-end that would change the status of well-capitalized.

Regulatory capital ratios at December 31, 2015 and 2014, along with the minimum amounts required for capital adequacy purposes and to be well-capitalized under prompt corrective action provisions in effect at such times are presented below for United and the Bank (dollars in thousands):

	Regulatory						United
	Guidelines						Community			United
				Well			Banks, Inc.			Community
	Minimum			Capitalized			(consolidated)			Bank

December 31, 2015 (Basel III)
Risk-based ratios:
Common equity tier 1 capital		4.5	%		6.5	%		11.45	%		13.01	%
Tier 1 capital		6.0			8.0			11.45			13.01
Total capital		8.0			10.0			12.50			14.06
Tier 1 leverage ratio		4.0			5.0			8.34			9.47

Common equity tier 1 capital							$	773,677		$	877,169
Tier 1 capital								773,677			877,169
Total capital								844,667			948,159

Risk-weighted assets								6,755,011			6,743,560
Average total assets								9,282,243			9,264,133

December 31, 2014 (Basel I)
Risk-based ratios:
Tier 1 capital		4.0	%		6.0	%		12.05	%		12.84	%
Total capital		8.0			10.0			13.30			14.09
Tier 1 leverage ratio		3.0			5.0			8.69			9.25

Tier 1 capital							$	642,663		$	683,332
Total capital								709,408			749,927

Risk-weighted assets								5,332,822			5,320,615
Average total assets								7,396,450			7,385,048

Cash, Dividend, Loan and Other Restrictions

At December 31, 2015 and 2014, 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. In addition, dividends paid to United require pre-approval of the Georgia Department of Banking and Finance and the FDIC while the Bank has an accumulated deficit (negative retained earnings). During 2015 and 2014, the Bank received regulatory approval to pay cash dividends to United of $77.5 million and $129 million, respectively.

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies [Abstract]

Commitments and Contingencies

(20)

Commitments and Contingencies

The following table summarizes, as of December 31, 2015 and 2014, the contract amount of off-balance sheet instruments (in thousands):

	2015		2014
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$	1,351,446	$	878,160
Letters of credit		23,373		19,861

Minimum Lease Payments		23,507		10,877

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 credit 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.

Preferred Stock

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

Preferred Stock

(21)

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.

As discussed in Note 3, on May 1, 2015, the Company completed its acquisition of Moneytree. Upon completion of the acquisition, each share of preferred stock issued by MoneyTree as part of the SBLF program of the U.S. Department of the Treasury (9,992 shares in the aggregate with a liquidation preference amount of $1,000 per share) was converted automatically into one substantially identical share of preferred stock of the Company with a liquidation preference amount of $1,000 per share, designated as the Company’s Non-Cumulative Perpetual Preferred Stock, Series H. The SBLF Preferred Shares have terms and conditions identical to those shares of preferred stock issued by MoneyTree to the Treasury. United will pay noncumulative dividends quarterly. The current dividend rate is 1.00% per annum through March 15, 2016. Following this date, the dividend rate will increase to 9% per annum thereafter.

The SBLF Preferred Shares may be redeemed at any time at the option of United, subject to the approval of the appropriate federal banking agency. All redemptions must be made at a per share redemption price equal to 100% of the liquidation preference, plus accrued and unpaid dividends as of the date of the redemption (“Redemption Date”) for the quarter that includes the Redemption Date, and a pro rata portion of any lending incentive fee. All redemptions must be in amounts equal to at least 25% of the number of originally issued shares, or 100% of the then outstanding shares, if less than 25% of the number of originally issued shares.

On December 31, 2013, United redeemed 21,700 shares of its Series A Non-Cumulative Preferred. On December 27, 2013, United redeemed 75,000 shares of the Fixed Rate Cumulative Perpetual Preferred Stock, Series B and redeemed the remaining 105,000 shares on January 10, 2014. On March 3, 2014, United redeemed 16,613 shares of the Cumulative Perpetual Preferred Stock, Series D. United had no Series A, B or D preferred stock outstanding as of December 31, 2015.

Equity Compensation and Related Plans

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

Equity Compensation and Related Plans

(22)

Equity Compensation and Related Plans

United has an equity compensation plan that allows for grants of incentive stock options, restricted stock and restricted stock unit awards (also referred to as “nonvested stock” awards), stock awards, performance share awards or stock appreciation rights. Options granted under the plan can have an exercise price no less than the fair market value of the underlying stock at the date of grant. The general terms of the plan include a vesting period (usually four years) with an exercisable period not to exceed ten years. Certain options, restricted stock and restricted stock unit awards 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, 2015, 248,000 additional awards could be granted under the plan. Through December 31, 2015, 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 plan.

Restricted stock and options outstanding and activity for the years ended December 31 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, 2012		485,584		$	10.72		482,528		$	97.73
Granted		876,583			14.74		5,000			15.09
Vested		(195,366	)		13.16		-			-
Expired		-			-		(67,559	)		78.95
Cancelled		(93,125	)		8.78		(69,197	)		109.43
December 31, 2013		1,073,676			13.73		350,772			97.87
Granted		97,016			17.33		10,000			16.71
Vested		(336,691	)		12.23		-			-
Expired		-			-		(32,810	)		115.83
Cancelled		(4,800	)		13.78		(14,407	)		97.80
December 31, 2014		829,201			14.76		313,555			93.40
Granted		265,306			18.66		-			-
Vested		(305,902	)		14.00		-			-
Expired		-			-		(45,866	)		108.93
Cancelled		(75,938	)		15.63		(26,196	)		98.36
December 31, 2015		712,667			16.44		241,493			89.92		2.36	$	133

Vested / Exercisable at December 31, 2015		1,170			10.69		231,493			93.10		2.09		102

During 2013, 9,344 shares of common stock having a grant date fair value of $108,000 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. No such grants were made in 2014 or 2015.

The following is a summary of stock options outstanding at December 31, 2015:

Options Outstanding								Options Exercisable
				Weighted		Average				Weighted
Shares		Range		Average Price		Remaining Life		Shares		Average Price

	26,823	$	10.00 - 30.00	$	14.96		7.02		16,823	$	14.16
	40,796		30.01 - 50.00		31.69		3.39		40,796		31.69
	62,260		50.01 - 70.00		66.29		2.29		62,260		66.29
	2,075		70.01 - 90.00		77.53		2.25		2,075		77.53
	936		110.01 - 130.00		118.43		1.75		936		118.43
	107,356		130.01 - 150.00		143.71		0.86		107,356		143.71
	1,247		150.01 - 155.25		155.25		0.93		1,247		155.25

	241,493		10.00 - 155.25		89.92		2.36		231,493		93.10

The weighted average fair value of options granted in 2014 and 2013 was $9.49 and $5.10 respectively. No options were granted in 2015. 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 ASC Topic 718-10-S99 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:

	2014			2013

Expected volatility		66	%		30	%
Expected dividend yield		1.0	%		0.0	%
Expected life (in years)		6.25			6.25
Risk free rate		2.1	%		2.0	%

No stock options were granted in 2015.

Compensation expense relating to options of $35,000 and $15,000, respectively, was included in earnings for 2015 and 2014. 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 $14,000 and $6,000 was included in the determination of income tax expense in 2015 and 2014, 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. There were no options exercised during 2015, 2014 and 2013.

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 income for restricted stock in 2015, 2014 and 2013 was $4.37 million, $4.29 million and $2.85 million, respectively. The total intrinsic value of restricted stock at December 31, 2015 was approximately $13.9 million.

As of December 31, 2015, there was $8.94 million of unrecognized compensation cost related to nonvested stock options and restricted stock granted under the plan. The cost is expected to be recognized over a weighted-average period of 2.44 years. The aggregate grant date fair value of options and restricted stock that vested during 2015 was $4.26 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 had previously been suspended but was re-activated in 2014 when United restored its quarterly dividend. In 2015 and 2014, 2,916 and 191 shares, respectively, were issued under the DRIP. No shares were issued under the DRIP in 2013.

Effective January 1, 2015, United’s 401(k) Plan discontinued offering shares of United’s common stock as an investment option. During 2014 and 2013, United’s 401(k) Plan purchased 17,373 shares and 48,996 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 discount (10% in 2015 and 5% in both 2014 and 2013), with no commission charges. During 2015, 2014 and 2013 United issued 14,213 shares, 10,506 shares and 13,982 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. United also allows restricted stock grantees to defer all or a portion of their restricted stock in the deferred compensation plan upon vesting. At December 31, 2015 and 2014, United had 458,953 and 357,983 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Topic 505
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Subparagraph (SAB TOPIC 4.C)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-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 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: 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 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
-Topic 505
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

+ Details

Assets and Liabilities Measured at Fair Value

12 Months Ended

Dec. 31, 2015

Fair Value [Abstract]

Assets and Liabilities Measured at Fair Value

(23)

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). United has processes in place to review the significant valuation inputs and to reassess how the instruments are classified in the valuation framework.

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. Department of the 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 and are not directly observable.

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 fair value. The fair value of mortgage loans held for sale is based on what secondary markets are currently offering for mortgage loans 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 typically 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. United also uses best effort and mandatory delivery forward loan sale commitments to hedge risk in its mortgage lending business.

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 management 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, 2015, management 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. Derivatives classified as Level 3 included structured derivatives for which broker quotes, used as a key valuation input, were not observable consistent with a Level 2 disclosure. This resulted in the Bank transferring them to a Level 3 disclosure in 2014. The fair value of interest rate lock commitments, which are related to mortgage loan commitments and are categorized as Level 3, are based on quoted market prices adjusted for commitments that United does not expect to fund.

Servicing Rights for Government Guaranteed Loans

United recognizes servicing rights upon the sale of government guaranteed loans sold with servicing retained. This asset is recorded at fair value on recognition, and management has elected to carry this asset at fair value for subsequent reporting. Given the nature of the asset, the key valuation inputs are unobservable and management considers this asset as Level 3.

Pension Plan Assets

For disclosure regarding the fair value of pension plan assets, see Note 17.

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, aggregated by the level in the fair value hierarchy within which those measurements fall (in thousands):

December 31, 2015	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale:
U.S. Treasuries	$	168,706	$	-	$	-	$	168,706
U.S. Agencies		-		112,340		-		112,340
State and political subdivisions		-		56,268		-		56,268
Mortgage-backed securities		-		1,113,118		-		1,113,118
Corporate bonds		-		305,276		750		306,026
Asset-backed securities		-		533,242		-		533,242
Other		-		1,811		-		1,811
Deferred compensation plan assets		3,450		-		-		3,450
Servicing rights for government guaranteed loans		-		-		3,712		3,712
Derivative financial instruments		-		10,664		9,418		20,082

Total assets	$	172,156	$	2,132,719	$	13,880	$	2,318,755

Liabilities:
Deferred compensation plan liability	$	3,450	$	-	$	-	$	3,450
Derivative financial instruments		-		13,031		15,794		28,825

Total liabilities	$	3,450	$	13,031	$	15,794	$	32,275

December 31, 2014	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale
U.S. Treasuries	$	105,709	$	-	$	-	$	105,709
U.S. Agencies		-		36,299		-		36,299
State and political subdivisions		-		20,233		-		20,233
Mortgage-backed securities		-		996,820		-		996,820
Corporate bonds		-		164,878		750		165,628
Asset-backed securities		-		455,928		-		455,928
Other		-		2,117		-		2,117
Deferred compensation plan assets		3,864		-		-		3,864
Servicing rights for government guaranteed loans		-		-		2,551		2,551
Derivative financial instruments		-		8,337		12,262		20,599

Total assets	$	109,573	$	1,684,612	$	15,563	$	1,809,748

Liabilities:
Deferred compensation plan liability	$	3,864	$	-	$	-	$	3,864
Derivative financial instruments		-		13,018		18,979		31,997

Total liabilities	$	3,864	$	13,018	$	18,979	$	35,861

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):

	Derivative Asset			Derivative Liability			Servicing rights for government guaranteed loans			Securities Available- for-Sale
December 31, 2012	$	-		$	-		$	-		$	350
Transfers between valuation levels, net		-			-			-			-
December 31, 2013		-			-			-			350
Business combinations		-			-			2,133			-
Additions		-			-			832			-
Sales and settlements		-			-			(152	)		-
Other comprehensive income		-			-			-			400
Amounts included in earnings - fair value adjustments		-			-			(262	)		-
Transfers between valuation levels, net		12,262			18,979			-			-
December 31, 2014		12,262			18,979			2,551			750
Business combinations		286			-			137			-
Additions		311			-			1,699			-
Sales and settlements		(409	)		-			(353	)		-
Amounts included in earnings - fair value adjustments		(3,032	)		(3,185	)		(322	)		-
Transfers between valuation levels, net		-			-			-			-
December 31, 2015	$	9,418		$	15,794		$	3,712		$	750

The following table presents quantitative information about Level 3 fair value measurements for fair value on a recurring basis at (in thousands):

	Fair Value						Weighted Average
	December 31,				Valuation		December 31,
Level 3 Assets	2015		2014		Technique	Unobservable Inputs	2015			2014

Servicing rights for government guaranteed loans	$	3,712	$	2,551	Discounted cash flow	Discount rate Prepayment rate		11.8% 6.95%			12.0% 6.70%

Corporate bonds		750		750	Indicative bid provided by a broker	Multiple factors, including but not limited to, current operations, financial condition, cash flows, and recently executed financing transactions related to the company		N/A			N/A

Derivative assets - mortgage		188		-	Internal model	Pull through rate		85	%		N/A

Derivative assets - other		9,230		12,262	Dealer priced	Dealer priced		N/A			N/A

Derivative liabilities		15,794		18,979	Dealer priced	Dealer priced		N/A			N/A

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 assets are not measured at fair value on a recurring basis, but are subject to fair value adjustments in certain circumstances. These adjustments to fair value usually result from the application of lower of amortized cost or fair value accounting or write-downs of individual assets due to impairment. The following table presents the fair value hierarchy and carrying value of all assets that were still held as of December 31, 2015 and 2014, for which a nonrecurring fair value adjustment was recorded during the periods presented (in thousands).

December 31, 2015	Level 1		Level 2		Level 3		Total
Loans	$	-	$	-	$	7,589	$	7,589

December 31, 2014
Loans	$	-	$	-	$	7,317	$	7,317

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, although only those specific reserves based on the fair value of collateral are considered nonrecurring fair value adjustments. As discussed in Note 2, United retrospectively adopted ASU 2015-10 Technical Corrections and Improvements during second quarter 2015, which clarified the guidance for disclosure of nonrecurring fair value measurements and has been reflected in the disclosures presented in the table above.

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.

United’s cash and cash equivalents and repurchase agreements have short maturities and therefore the carrying value approximates fair value. 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) for which draws can be reasonably predicted 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 are as follows (in thousands):

	Carrying		Fair Value Level
December 31, 2015	Amount		Level 1		Level 2		Level 3		Total
Assets:
Securities held to maturity	$	364,696	$	-	$	371,658	$	-	$	371,658
Loans, net		5,926,993		-		-		5,840,554		5,840,554
Mortgage loans held for sale		24,231		-		24,660		-		24,660
Residential mortgage servicing rights		3,370		-		-		3,521		3,521

Liabilities:
Deposits		7,881,089		-		7,881,109		-		7,881,109
Federal Home Loan Bank advances		430,125		-		430,119		-		430,119
Long-term debt		165,620		-		-		166,668		166,668

December 31, 2014
Assets:
Securities held to maturity		415,267		-		425,233		-		425,233
Loans, net		4,600,500		-		-		4,549,027		4,549,027
Mortgage loans held for sale		13,737		-		14,139		-		14,139

Liabilities:
Deposits		6,326,512		-		6,328,264		-		6,328,264
Federal Home Loan Bank advances		270,125		-		270,125		-		270,125
Long-term debt		129,865		-		-		132,814		132,814

- 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, 2015

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

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

(24)

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

Statement of Income

For the Years Ended December 31, 2015, 2014 and 2013

(in thousands)

	2015		2014			2013

Dividends from bank and other subsidiaries	$	81,000	$	132,000		$	50,000
Shared service fees from subsidiaries		7,628		8,057			6,764
Other		123		424			1,217

Total income		88,751		140,481			57,981

Interest expense		10,385		11,550			10,977
Other expense		11,185		9,868			8,658

Total expenses		21,570		21,418			19,635
Income tax benefit		1,709		2,357			24,862

Income before equity in undistributed earnings of subsidiaries		68,890		121,420			63,208

Equity in undistributed earnings of subsidiaries		2,688		(53,800	)		209,932

Net income	$	71,578	$	67,620		$	273,140

Balance Sheet

As of December 31, 2015 and 2014

(in thousands)

	2015		2014
Assets

Cash	$	50,338	$	31,967
Investment in subsidiaries		1,114,856		816,919
Other assets		32,730		32,295

Total assets	$	1,197,924	$	881,181

Liabilities and Shareholders' Equity

Long-term debt	$	165,620	$	129,865
Other liabilities		14,019		11,739

Total liabilities		179,639		141,604

Shareholders' equity		1,018,285		739,577

Total liabilities and shareholders' equity	$	1,197,924	$	881,181

Statement of Cash Flows

For the Years Ended December 31, 2015, 2014 and 2013

(in thousands)

	2015			2014			2013

Operating activities:
Net income	$	71,578		$	67,620		$	273,140
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of the subsidiaries		(2,688	)		53,800			(209,932	)
Depreciation, amortization and accretion		26			22			82
Loss on prepayment of debt		754			-			-
Stock-based compensation		4,403			4,304			3,045
Change in assets and liabilities:
Other assets		515			2,529			(29,168	)
Other liabilities		(396	)		(9,177	)		5,682

Net cash provided by operating activities		74,192			119,098			42,849

Investing activities:
Payment for acquisition		(76,893	)		-			-
Purchases of premises and equipment		(12	)		(44	)		-
Sales and paydowns of securities available for sale		250			537			586

Net cash (used in) provided by investing activities		(76,655	)		493			586

Financing activities:
Repayment of long-term debt		(48,521	)		-			(35,000	)
Proceeds from issuance of long-term debt		83,924			-			40,000
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans		303			469			796
Proceeds from issuance of common stock, net of offering costs		-			12,206			-
Proceeds from exercise of warrant		-			-			19,389
Repurchase of outstanding warrant		-			(12,000	)		-
Retirement of preferred stock		-			(121,613	)		(75,217	)
Cash dividends on common stock		(14,822	)		(1,810	)		-
Cash dividends on Series A preferred stock		-			-			(15	)
Cash dividends on Series B preferred stock		-			(802	)		(9,440	)
Cash dividends on Series D preferred stock		-			(412	)		(1,657	)
Cash dividends on Series H preferred stock		(50	)		-			-

Net cash provided by (used in) financing activities		20,834			(123,962	)		(61,144	)

Net change in cash		18,371			(4,371	)		(17,709	)

Cash at beginning of year		31,967			36,338			54,047

Cash at end of year	$	50,338		$	31,967		$	36,338

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2015
Summary of Significant Accounting Policies [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation At December 31, 2015, 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-Sandy Springs-Roswell, Georgia and Gainesville, Georgia metropolitan statistical areas, western North Carolina, upstate South Carolina and east 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. United’s community banking 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. Additionally United assessed other operating units to determine if they should be classified and reported as segments. They include Mortgage, Advisory Services and Specialized Lending. Each was assessed for separate reporting on both a qualitative and a quantitative basis in accordance with Financial Accounting Standards Boards (“FASB”) Accounting Standards Codification Topic 280 Segment Reporting (“ASC 280”). Qualitatively, these business units are currently operating in the same geographic footprint as the community banks and face many of the same customers as the community banks. While the chief operating decision maker does have some separate financial information for these entities, they are currently viewed more as a product line extension of the community banks. However, management will continue to evaluate these business units for separate reporting as facts and circumstances change. On a quantitative basis, ASC 280 provides a threshold of 10% of Revenue, Net Income or Assets where a breach of any of these thresholds would trigger segment reporting. Under this requirement none of the entities reached the threshold. Based on this analysis, United concluded that it has one operating and reportable segment.
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. A portion of the cash on hand and on deposit with the Federal Reserve Bank of Atlanta was required to meet regulatory reserve requirements.
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 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 fair value. The amount by which cost exceeds fair 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 valuation allowances were required at December 31, 2015 or 2014 since those loans have fair values that exceeded 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. Purchased Loans With Evidence of Credit Deterioration: United from time to time purchases loans, primarily through business combination transactions. Some of those purchased loans show evidence of credit deterioration since origination and are accounted for pursuant to ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality. These purchased credit impaired (“PCI”) loans are recorded at their estimated fair value at date of purchase. After acquisition, further losses evidenced by decreases in expected cash flows are recognized by an increase in the allowance for loan losses. PCI loans are aggregated into pools of loans based on common risk characteristics such as the type of loan, payment status, or collateral type. United estimates the amount and timing of expected cash flows for each purchased loan pool and the expected cash flows in excess of the amount paid are recorded as interest income over the remaining life of the pool (accretable yield). The excess of the pool’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan 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. Nonaccrual Loans: The accrual of interest is discontinued when a loan becomes 90 days past due and is not 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 smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. Contractually delinquent PCI loans are not classified as nonaccrual as long as the related discount continues to be accreted. Impaired Loans: With the exception of PCI 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. 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. PCI loans are considered to be impaired when it is probable that United will be unable to collect all the cash flows expected at acquisition, plus additional cash flows expected to be collected arising from changes in estimates after acquisition. Loans that are accounted for in pools are evaluated collectively for impairment on a pool by pool basis based on expected pool cash flows. Discounts continue to be accreted as long as there are expected future cash flows in excess of the current carrying amount of the specifically-reviewed loan or pool. 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 77% of United’s loan portfolio is secured by real estate and is therefore susceptible to changes in real estate valuations.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses includes the allowance for loan losses and the allowance for unfunded commitments 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, specific reserves, and PCI 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 annualized historical loss rate for each major loan category multiplied by the estimated loss emergence period for each loan type. 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”). 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. For PCI loans, a valuation allowance is established when it is probable that the Company will be unable to collect all the cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition. 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. Allowance for Credit Losses, continued 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. Owner occupied commercial real estate – Loans in this category are susceptible to declined in occupancy rates, business failure and general economic conditions are common risks for this segment of the loan portfolio. Income producing commercial real estate – Common risks for this loan category are declines in general economic conditions, declines in real estate value and lack of suitable alternative use for the property. 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 and declining real estate values. Home equity lines of credit – Risks common to home equity lines of credit are general economic conditions and declining real estate values which reduce or eliminate the borrower’s home equity. 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. Indirect auto - Risks common to indirect auto loans include unemployment and changes in local economic conditions as well as the inability to monitor collateral. 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, 2015. 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 10 to 40 years, for land improvements, 10 years, and for furniture and equipment, 3 to 10 years. United periodically reviews the carrying value of premises and equipment for impairment whenever events or circumstances indicate that the carrying amount of such assets may not be fully recoverable.
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 Accounting Standards Codification Topic 360, Subtopic 20, Real Estate Sales (“ASC 360-20”).
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill is an asset representing the future economic benefits from other assets acquired that are not individually identified and separately recognized. Goodwill is measured as the excess of the consideration transferred, net of the fair value of identifiable assets acquired and liabilities assumed at the acquisition date. Goodwill is not amortized, but instead is tested for impairment annually or more frequently if events or circumstances exist that indicate a goodwill impairment test should be performed. Other intangible assets, which are initially recorded at fair value, consist of core deposit intangible assets resulting from United’s acquisitions. Core deposit intangible assets are amortized on a sum-of-the-years-digits basis over their estimated useful lives. United evaluates its other intangible assets for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable
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.
Servicing Rights	Servicing Rights United records a separate servicing asset for Small Business Administration (“SBA”) loans, United States Department of Agriculture (“USDA”) loans, and residential mortgage loans when the loan is sold but servicing is retained. This asset represents the right to service the loans and receive a fee in compensation. Servicing assets are initially recorded at their fair value as a component of the sale proceeds. The fair value of the servicing assets is based on an analysis of discounted cash flows that incorporates estimates of (1) market servicing costs, (2) market-based prepayment rates, and (3) market profit margins. Servicing assets are included in other assets. United has elected to subsequently measure the servicing assets for government guaranteed loans at fair value. There is no aggregation of the loans into pools for the valuation of the servicing asset, but rather the servicing asset value is measured at a loan level. Residential mortgage servicing rights are subsequently measured using the amortization method which requires the servicing rights to be amortized to expense over the estimated life of the servicing right. These servicing rights are carried at the lower of amortized cost or estimated fair value. Impairment valuations are based on projections using a discounted cash flow method that includes assumptions regarding prepayments, interest rates, servicing costs and other factors. Impairment is measured on a disaggregated basis for each stratum of the servicing rights, which is segregated based on predominant risk characteristics including interest rate and loan type. Subsequent increases in value are recognized to the extent of previously recorded impairment for each stratum. The rate of prepayment of loans serviced is the most significant estimate involved in the measurement process. Estimates of prepayment rates are based on market expectations of future prepayment rates, industry trends, and other considerations. Actual prepayment rates will differ from those projected by management due to changes in a variety of economic factors, including prevailing interest rates and the availability of alternative financing sources to borrowers. If actual prepayments of the loans being serviced were to occur more quickly than projected, the carrying value of servicing assets might have to be written down through a charge to earnings in the current period. If actual prepayments of the loans being serviced were to occur more slowly than had been projected, the carrying value of servicing assets could increase, and servicing income would exceed previously projected amounts.
Bank Owned Life Insurance	Bank Owned Life Insurance United has purchased life insurance policies on certain key executives and members of management. United has also received life insurance policies on members of acquired bank management teams through acquisitions of other banks. 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.
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.
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 net interest revenue 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. In addition, United originates certain residential mortgage loans with the intention of selling these loans. Between the time United enters into an interest-rate lock commitment to originate a residential mortgage loan that is to be held for sale and the time the loan is funded and eventually sold, the Company is subject to the risk of variability in market prices. United also enters into forward sale agreements to mitigate risk and to protect the expected gain on the eventual loan sale. Most of this activity is on a matched basis, with a loan sale commitment hedging a specific loan. The commitments to originate residential mortgage loans and forward loan sales commitments are freestanding derivative instruments. 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 accounting 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) or over the time when the hedged item was forecasted to impact earnings (cash flow 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 represented by 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. United also requires 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.
Acquisition Activities	Acquisition Activities United accounts for business combinations under the acquisition method of accounting. Assets acquired and liabilities assumed are measured and recorded at fair value at the date of acquisition, including identifiable intangible assets. If the fair value of net assets purchased exceeds the fair value of consideration paid, a bargain purchase gain is recognized at the date of acquisition. Conversely, if the consideration paid exceeds the fair value of the net assets acquired, goodwill is recognized at the acquisition date. Fair values are subject to refinement for a period not to exceed one year after the closing date of an acquisition as information relative to closing date fair values becomes available. The determination of the fair value of loans acquired takes into account credit quality deterioration and probability of loss; therefore, the related allowance for loan losses is not carried forward. All identifiable intangible assets that are acquired in a business combination are recognized at fair value on the acquisition date. Identifiable intangible assets are recognized separately if they arise from contractual or other legal rights or if they are separable (i.e., capable of being sold, transferred, licensed, rented, or exchanged separately from the entity). Deposit liabilities and the related depositor relationship intangible assets may be exchanged in observable exchange transactions. As a result, the depositor relationship intangible asset is considered identifiable, because the separability criterion has been met.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share is net income 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.
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. Specifically, dividends paid by the Bank to United require pre-approval of the Georgia Department of Banking and Finance and the FDIC while the Bank has an accumulated deficit (negative retained earnings).
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 23. 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.
Reclassifications	Reclassifications Certain 2014 and 2013 amounts have been reclassified to conform to the 2015 presentation.

Mergers and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2015

Business Acquisition [Line Items]

Schedule of actual results and pro forma information

	Revenue		Net Income

Actual MoneyTree from May 1, 2015 - December 31, 2015	$	8,373	$	3,806
Actual Palmetto from September 1, 2015 - December 31, 2015		17,887		7,010
2015 supplemental consolidated pro forma from January 1, 2015 - December 31, 2015		367,349		85,182
2014 supplemental consolidated pro forma from January 1, 2014 - December 31, 2014		342,211		72,438

Palmetto Bank

Business Acquisition [Line Items]

Schedule of purchased assets and assumed liabilities

	As Recorded		Fair Value			As Recorded by
	by Palmetto		Adjustments ⁽¹⁾			United
Assets
Cash and cash equivalents	$	64,906	$	-		$	64,906
Securities		208,407		(340	)		208,067
Loans held for sale		2,356		91			2,447
Loans, net		802,111		(5,552	)		796,559
Premises and equipment, net		21,888		(4,291	)		17,597
Bank owned life insurance		12,133		(148	)		11,985
Accrued interest receivable		3,227		(346	)		2,881
Net deferred tax asset		14,798		1,150			15,948
Core deposit intangible		-		12,900			12,900
Other assets		18,439		(4,234	)		14,205
Total assets acquired	$	1,148,265	$	(770	)	$	1,147,495
Liabilities
Deposits	$	989,296	$	-		$	989,296
Short-term borrowings		13,537		-			13,537
Other liabilities		11,994		2,808			14,802
Total liabilities assumed		1,014,827		2,808			1,017,635
Excess of assets acquired over liabilities assumed	$	133,438
Aggregate fair value adjustments			$	(3,578	)
Consideration transferred
Cash							74,003
Common stock issued (8,700,012 shares)							170,259
Total fair value of consideration transferred							244,262
Goodwill						$	114,402

Additional information related to acquired loan portfolio at acquisition date

	September 1, 2015
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	63,623
Non-accretable difference		13,397
Cash flows expected to be collected		50,226
Accretable yield		4,306
Fair value	$	45,920

Excluded from ASC 310-30:
Fair value	$	750,639
Gross contractual amounts receivable		859,628
Estimate of contractual cash flows not expected to be collected		7,733

Money Tree Corporation

Business Acquisition [Line Items]

Schedule of purchased assets and assumed liabilities

	As Recorded		Fair Value			As Recorded by
	by MoneyTree		Adjustments ⁽¹⁾			United
Assets
Cash and cash equivalents	$	55,293	$	-		$	55,293
Securities		127,123		(52	)		127,071
Loans held for sale		1,342		-			1,342
Loans, net		246,816		(2,464	)		244,352
Premises and equipment, net		9,497		1,362			10,859
Bank owned life insurance		11,194		-			11,194
Core deposit intangible		-		4,220			4,220
Other assets		5,462		(399	)		5,063
Total assets acquired	$	456,727	$	2,667		$	459,394
Liabilities
Deposits	$	368,833	$	917		$	369,750
Short-term borrowings		15,000		-			15,000
Federal Home Loan Bank advances		22,000		70			22,070
Other liabilities		864		1,828			2,692
Total liabilities assumed		406,697		2,815			409,512
SBLF preferred stock assumed		9,992		-			9,992
Excess of assets acquired over liabilities and preferred stock assumed	$	40,038
Aggregate fair value adjustments			$	(148	)
Consideration transferred
Cash							10,699
Common stock issued (2,358,503 shares)							43,892
Total fair value of consideration transferred							54,591
Goodwill						$	14,701

Additional information related to acquired loan portfolio at acquisition date

	May 1, 2015
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	15,152
Non-accretable difference		3,677
Cash flows expected to be collected		11,475
Accretable yield		1,029
Fair value	$	10,446

Excluded from ASC 310-30:
Fair value	$	233,906
Gross contractual amounts receivable		258,931
Estimate of contractual cash flows not expected to be collected		1,231

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings (Tables)

12 Months Ended

Dec. 31, 2015

Offsetting [Abstract]

Schedule of summary of amounts outstanding under reverse repurchase agreements

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
December 31, 2015	Recognized Assets			Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	400,000		$	(400,000	)	$	-	$	-		$	-		$	-
Derivatives		20,082			-			20,082		(519	)		(3,729	)		15,834
Total	$	420,082		$	(400,000	)	$	20,082	$	(519	)	$	(3,729	)	$	15,834
Weighted average interest rate of reverse repurchase agreements		1.34	%

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
	Recognized Liabilities			Balance Sheet			Net Liabilities Balance		Financial Instruments			Collateral Pledged			Net Amount

Repurchase agreements / reverse repurchase agreements	$	400,000		$	(400,000	)	$	-	$	-		$	-		$	-
Derivatives		28,825			-			28,825		(519	)		(30,917	)		-
Total	$	428,825		$	(400,000	)	$	28,825	$	(519	)	$	(30,917	)	$	-
Weighted average interest rate of repurchase agreements		.50	%

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
December 31, 2014	Recognized Assets			Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	395,000		$	(375,000	)	$	20,000	$	-		$	(20,302	)	$	-
Derivatives		20,599			-			20,599		(869	)		(3,716	)		16,014
Total	$	415,599		$	(375,000	)	$	40,599	$	(869	)	$	(24,018	)	$	16,014
Weighted average interest rate of reverse repurchase agreements		1.16	%

	Gross Amounts of			Gross Amounts Offset on the					Gross Amounts not Offset in the Balance Sheet
	Recognized Liabilities			Balance Sheet			Net Liabilities Balance		Financial Instruments			Collateral Pledged			Net Amount

Repurchase agreements / reverse repurchase agreements	$	375,000		$	(375,000	)	$	-	$	-		$	-		$	-
Derivatives		31,997			-			31,997		(869	)		(32,792	)		-
Total	$	406,997		$	(375,000	)	$	31,997	$	(869	)	$	(32,792	)	$	-
Weighted average interest rate of repurchase agreements		.29	%

Schedule of repurchase agreements remaining contractual maturity of the agreements

	Remaining Contractual Maturity of the Agreements
	Overnight and
As of December 31, 2015	Continuous		Up to 30 Days		30 to 90 Days		91 to 110 days		Total

U.S. Treasuries	$	-	$	-	$	100,000	$	-	$	100,000
U.S. Government agencies		32		-		-		-		32
Mortgage-backed securities		16,608		25,000		175,000		100,000		316,608

Total	$	16,640	$	25,000	$	275,000	$	100,000	$	416,640

Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure									$	400,000

Amounts related to agreements not included in offsetting disclosure									$	16,640

Investment Securities (Tables)

12 Months Ended

Dec. 31, 2015

Investment Securities [Abstract]

Schedule of cost basis, 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, 2015
State and political subdivisions	$	62,073	$	3,211	$	-	$	65,284
Mortgage-backed securities⁽¹⁾		302,623		5,424		1,673		306,374

Total	$	364,696	$	8,635	$	1,673	$	371,658
As of December 31, 2014
State and political subdivisions	$	48,157	$	3,504	$	-	$	51,661
Mortgage-backed securities⁽¹⁾		367,110		7,716		1,254		373,572

Total	$	415,267	$	11,220	$	1,254	$	425,233

⁽¹⁾ All are residential type mortgage-backed securities or U.S. government agency commercial 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, 2015
U.S. Treasuries	$	169,034	$	156	$	484	$	168,706
U.S. Government agencies		112,394		385		439		112,340
State and political subdivisions		56,265		461		458		56,268
Mortgage-backed securities⁽¹⁾		1,108,206		12,077		7,165		1,113,118
Corporate bonds		308,102		933		3,009		306,026
Asset-backed securities		538,679		569		6,006		533,242
Other		1,811		-		-		1,811

Total	$	2,294,491	$	14,581	$	17,561	$	2,291,511
As of December 31, 2014
U.S. Treasuries	$	105,540	$	235	$	66	$	105,709
U.S. Government agencies		36,474		-		175		36,299
State and political subdivisions		19,748		504		19		20,233
Mortgage-backed securities⁽¹⁾		988,012		16,273		7,465		996,820
Corporate bonds		165,018		1,686		1,076		165,628
Asset-backed securities		455,626		2,257		1,955		455,928
Other		2,117		-		-		2,117

Total	$	1,772,535	$	20,955	$	10,756	$	1,782,734

⁽¹⁾ All are residential type mortgage-backed securities or U.S. government agency commercial 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, 2015
Mortgage-backed securities	$	140,362	$	1,331	$	13,127	$	342	$	153,489	$	1,673
Total unrealized loss position	$	140,362	$	1,331	$	13,127	$	342	$	153,489	$	1,673
As of December 31, 2014
Mortgage-backed securities	$	126,514	$	917	$	17,053	$	337	$	143,567	$	1,254
Total unrealized loss position	$	126,514	$	917	$	17,053	$	337	$	143,567	$	1,254

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, 2015
U.S. Treasuries	$	126,066	$	484	$	-	$	-	$	126,066	$	484
U.S. Government agencies		74,189		439		-		-		74,189		439
State and political subdivisions		27,014		458		-		-		27,014		458
Mortgage-backed securities		274,005		2,580		173,254		4,585		447,259		7,165
Corporate bonds		221,337		2,759		750		250		222,087		3,009
Asset-backed securities		358,940		5,746		4,816		260		363,756		6,006
Total unrealized loss position	$	1,081,551	$	12,466	$	178,820	$	5,095	$	1,260,371	$	17,561
As of December 31, 2014
U.S. Treasuries	$	34,180	$	66	$	-	$	-	$	34,180	$	66
U.S. Government agencies		36,299		175		-		-		36,299		175
State and political subdivisions		2,481		19		-		-		2,481		19
Mortgage-backed securities		88,741		446		251,977		7,019		340,718		7,465
Corporate bonds		37,891		371		20,275		705		58,166		1,076
Asset-backed securities		221,359		1,592		40,952		363		262,311		1,955
Total unrealized loss position	$	420,951	$	2,669	$	313,204	$	8,087	$	734,155	$	10,756

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

US Treasuries:
1 to 5 years	$	94,550	$	94,194	$	-	$	-
5 to 10 years		74,484		74,512		-		-
		169,034		168,706		-		-
US Government agencies:
1 to 5 years		20,030		19,897		-		-
5 to 10 years		92,364		92,443		-		-
		112,394		112,340		-		-
State and political subdivisions:
Within 1 year		4,041		4,059		3,506		3,572
1 to 5 years		10,638		10,852		15,500		16,426
5 to 10 years		32,695		32,305		21,235		23,124
More than 10 years		8,891		9,052		21,832		22,162
		56,265		56,268		62,073		65,284
Corporate bonds:
1 to 5 years		197,903		197,798		-		-
5 to 10 years		77,776		77,329		-		-
More than 10 years		32,423		30,899		-		-
		308,102		306,026		-		-
Asset-backed securities:
1 to 5 years		2,849		2,831		-		-
5 to 10 years		243,705		241,230		-		-
More than 10 years		292,125		289,181		-		-
		538,679		533,242		-		-
Other:
More than 10 years		1,811		1,811		-		-
		1,811		1,811		-		-
Total securities other than mortgage-backed securities:
Within 1 year		4,041		4,059		3,506		3,572
1 to 5 years		325,970		325,572		15,500		16,426
5 to 10 years		521,024		517,819		21,235		23,124
More than 10 years		335,250		330,943		21,832		22,162
Mortgage-backed securities		1,108,206		1,113,118		302,623		306,374

	$	2,294,491	$	2,291,511	$	364,696	$	371,658

Schedule of summary of securities sales activities

	2015			2014			2013

Proceeds from sales	$	353,860		$	419,201		$	39,731

Gross gains on sales	$	2,409		$	6,003		$	264
Gross losses on sales		(154	)		(1,132	)		(78	)

Net gains on sales of securities	$	2,255		$	4,871		$	186

Income tax expense attributable to sales	$	862		$	1,902		$	72

- 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, 2015

Receivables [Abstract]

Schedule of major classifications of loans

	December 31,
	2015			2014

Owner occupied commercial real estate	$	1,493,966		$	1,163,480
Income producing commercial real estate		823,729			598,537
Commercial & industrial		785,417			710,256
Commercial construction		342,078			196,030
Total commercial		3,445,190			2,668,303
Residential mortgage		1,029,663			865,789
Home equity lines of credit		597,806			465,872
Residential construction		351,700			298,627
Consumer installment		115,111			104,899
Indirect auto		455,971			268,629

Total loans		5,995,441			4,672,119

Less allowance for loan losses		(68,448	)		(71,619	)

Loans, net	$	5,926,993		$	4,600,500

Schedule of value of the accretable yield for acquired loans

	Year Ended
	December 31, 2015
Balance at beginning of period	$	-
Additions due to acquisitions		5,335
Accretion		(1,056	)
Balance at end of period	$	4,279

Schedule of balance and activity in allowance for credit losses by portfolio segment

Year Ended December 31, 2015	Beginning Balance		Charge- Offs			Recoveries		Allocation of Unallocated		Provision			Ending Balance
Owner occupied commercial real estate	$	16,041	$	(2,096	)	$	358	$	-	$	2,429		$	16,732
Income producing commercial real estate		10,296		(522	)		697		-		(2,236	)		8,235
Commercial & industrial		3,255		(1,358	)		2,174		-		371			4,442
Commercial construction		4,747		(507	)		77		-		1,266			5,583
Residential mortgage		20,311		(3,178	)		1,662		-		(1,563	)		17,232
Home equity lines of credit		4,574		(1,094	)		226		-		2,336			6,042
Residential construction		10,603		(2,291	)		832		-		(1,183	)		7,961
Consumer installment		731		(1,597	)		1,044		-		650			828
Indirect auto		1,061		(772	)		86		-		1,018			1,393
Total allowance for loan losses		71,619		(13,415	)		7,156		-		3,088			68,448
Allowance for unfunded commitments		1,930		-			-		-		612			2,542
Total allowance for credit losses	$	73,549	$	(13,415	)	$	7,156	$	-	$	3,700		$	70,990

Year Ended December 31, 2014	Beginning Balance		Charge- Offs			Recoveries		Allocation of Unallocated			Provision			Ending Balance
Owner occupied commercial real estate	$	17,164	$	(3,136	)	$	3,056	$	1,278		$	(2,321	)	$	16,041
Income producing commercial real estate		7,174		(1,611	)		725		688			3,320			10,296
Commercial & industrial		6,527		(2,145	)		1,698		318			(3,143	)		3,255
Commercial construction		3,669		(235	)		6		388			919			4,747
Residential mortgage		15,446		(7,502	)		1,110		1,452			9,805			20,311
Home equity lines of credit		5,528		(2,314	)		287		391			682			4,574
Residential construction		12,532		(3,176	)		627		1,728			(1,108	)		10,603
Consumer installment		1,353		(2,008	)		1,226		-			160			731
Indirect auto		1,126		(540	)		54		-			421			1,061
Unallocated		6,243		-			-		(6,243	)		-			-
Total allowance for loan losses		76,762		(22,667	)		8,789		-			8,735			71,619
Allowance for unfunded commitments		2,165		-			-		-			(235	)		1,930
Total allowance for credit losses	$	78,927	$	(22,667	)	$	8,789	$	-		$	8,500		$	73,549

Year Ended December 31, 2013	Beginning Balance		Charge- Offs			Recoveries		Allocation of Unallocated		Provision			Ending Balance
Owner occupied commercial real estate	$	17,265	$	(24,965	)	$	1,305	$	-	$	23,559		$	17,164
Income producing commercial real estate		10,582		(11,505	)		640		-		7,457			7,174
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		19,117		(8,840	)		611		-		4,558			15,446
Home equity lines of credit		7,525		(3,437	)		104		-		1,336			5,528
Residential construction		26,662		(23,049	)		173		-		8,746			12,532
Consumer installment		2,527		(2,184	)		1,114		-		(104	)		1,353
Indirect auto		220		(277	)		40		-		1,143			1,126
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

	Allowance for Loan Losses
	December 31, 2015								December 31, 2014
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Owner occupied commercial real estate	$	1,465	$	15,267	$	-	$	16,732	$	2,737	$	13,304	$	16,041
Income producing commercial real estate		961		7,274		-		8,235		1,917		8,379		10,296
Commercial & industrial		280		4,162		-		4,442		15		3,240		3,255
Commercial construction		13		5,570		-		5,583		729		4,018		4,747
Residential mortgage		3,885		13,347		-		17,232		3,227		17,084		20,311
Home equity lines of credit		6		6,036		-		6,042		47		4,527		4,574
Residential construction		174		7,787		-		7,961		1,192		9,411		10,603
Consumer installment		13		815		-		828		18		713		731
Indirect auto		-		1,393		-		1,393		-		1,061		1,061
Total allowance for loan losses		6,797		61,651		-		68,448		9,882		61,737		71,619
Allowance for unfunded commitments		-		2,542		-		2,542		-		1,930		1,930
Total allowance for credit losses	$	6,797	$	64,193	$	-	$	70,990	$	9,882	$	63,667	$	73,549

	Loans Outstanding
	December 31, 2015								December 31, 2014
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		Ending Balance
Owner occupied commercial real estate	$	38,268	$	1,442,024	$	13,674	$	1,493,966	$	34,654	$	1,128,826	$	1,163,480
Income producing commercial real estate		23,013		772,945		27,771		823,729		24,484		574,053		598,537
Commercial & industrial		3,339		781,423		655		785,417		3,977		706,279		710,256
Commercial construction		10,616		329,320		2,142		342,078		12,321		183,709		196,030
Residential mortgage		19,627		1,005,860		4,176		1,029,663		18,775		847,014		865,789
Home equity lines of credit		167		595,951		1,688		597,806		478		465,394		465,872
Residential construction		7,900		342,677		1,123		351,700		11,604		287,023		298,627
Consumer installment		329		114,741		41		115,111		179		104,720		104,899
Indirect auto		749		455,173		49		455,971		-		268,629		268,629
Total loans	$	104,008	$	5,840,114	$	51,319	$	5,995,441	$	106,472	$	4,565,647	$	4,672,119

Schedule of summary of loans outstanding

	2015			2014
Balance at beginning of period	$	3,204		$	2,898
New loans and advances		40			400
Repayments		(512	)		(94	)

Balance at end of period	$	2,732		$	3,204

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

	2015						2014						2013
	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
Owner occupied commercial real estate	$	37,842	$	1,895	$	1,975	$	32,748	$	1,647	$	1,712	$	31,935	$	1,923	$	2,044
Income producing commercial real estate		21,889		1,079		1,077		25,920		1,270		1,311		27,789		1,630		1,763
Commercial & industrial		4,360		166		263		4,290		175		231		4,609		401		865
Commercial construction		11,920		443		443		12,156		455		458		13,946		633		720
Total commercial		76,011		3,583		3,758		75,114		3,547		3,712		78,279		4,587		5,392
Residential mortgage		21,396		868		838		20,132		873		869		20,906		1,091		1,066
Home equity lines of credit		420		17		16		518		21		22		507		23		22
Residential construction		8,965		467		482		13,058		576		575		14,558		993		1,023
Consumer installment		223		16		16		305		19		22		383		21		21
Indirect auto		221		11		11		-		-		-		-		-		-
Total	$	107,236	$	4,962	$	5,121	$	109,127	$	5,036	$	5,200	$	114,633	$	6,715	$	7,524

Schedule of loans individually evaluated for impairment by class of loans

	December 31, 2015						December 31, 2014
	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:
Owner occupied commercial real estate	$	14,793	$	14,460	$	-	$	12,025	$	11,325	$	-
Income producing commercial real estate		13,044		12,827		-		8,311		8,311		-
Commercial & industrial		493		469		-		1,679		1,042		-
Commercial construction		-		-		-		-		-		-
Total commercial		28,330		27,756		-		22,015		20,678		-
Residential mortgage		791		791		-		2,569		1,472		-
Home equity lines of credit		-		-		-		-		-		-
Residential construction		3,731		3,429		-		4,338		3,338		-
Consumer installment		-		-		-		-		-		-
Indirect auto		749		749		-		-		-		-
Total with no related allowance recorded		33,601		32,725		-		28,922		25,488		-

With an allowance recorded:
Owner occupied commercial real estate		24,043		23,808		1,465		24,728		23,329		2,737
Income producing commercial real estate		10,281		10,186		961		16,352		16,173		1,917
Commercial & industrial		2,957		2,870		280		2,936		2,935		15
Commercial construction		10,787		10,616		13		12,401		12,321		729
Total commercial		48,068		47,480		2,719		56,417		54,758		5,398
Residential mortgage		19,346		18,836		3,885		17,732		17,303		3,227
Home equity lines of credit		167		167		6		478		478		47
Residential construction		4,854		4,471		174		8,962		8,266		1,192
Consumer installment		354		329		13		179		179		18
Indirect auto		-		-		-		-		-		-
Total with an allowance recorded		72,789		71,283		6,797		83,768		80,984		9,882
Total	$	106,390	$	104,008	$	6,797	$	112,690	$	106,472	$	9,882

Schedule of recorded investment in nonaccrual loans

	December 31,
	2015		2014

Owner occupied commercial real estate	$	7,036	$	4,133
Income producing commercial real estate		2,595		717
Commercial & industrial		892		1,571
Commercial construction		328		83
Total commercial		10,851		6,504
Residential mortgage		8,555		8,196
Home equity lines of credit		851		695
Residential construction		1,398		2,006
Consumer installment		175		134
Indirect auto		823		346
Total	$	22,653	$	17,881

Schedule of aging of the recorded investment in past due loans

	Loans Past Due								Loans Not
	30 - 59 Days		60 - 89 Days		> 90 Days		Total		Past Due		PCI Loans		Total
As of December 31, 2015
Owner occupied commercial real estate	$	3,733	$	1,686	$	1,400	$	6,819	$	1,473,473	$	13,674	$	1,493,966
Income producing commercial real estate		204		1,030		621		1,855		794,103		27,771		823,729
Commercial & industrial		858		88		489		1,435		783,327		655		785,417
Commercial construction		159		-		76		235		339,701		2,142		342,078
Total commercial		4,954		2,804		2,586		10,344		3,390,604		44,242		3,445,190
Residential mortgage		5,111		1,338		3,544		9,993		1,015,494		4,176		1,029,663
Home equity lines of credit		1,118		188		287		1,593		594,525		1,688		597,806
Residential construction		2,180		239		344		2,763		347,814		1,123		351,700
Consumer installment		610		115		83		808		114,262		41		115,111
Indirect auto		611		311		561		1,483		454,439		49		455,971
Total loans	$	14,584	$	4,995	$	7,405	$	26,984	$	5,917,138	$	51,319	$	5,995,441

As of December 31, 2014
Owner occupied commercial real estate	$	1,444	$	1,929	$	1,141	$	4,514	$	1,158,966	$	-	$	1,163,480
Income producing commercial real estate		2,322		1,172		-		3,494		595,043		-		598,537
Commercial & industrial		302		40		1,425		1,767		708,489		-		710,256
Commercial construction		-		-		66		66		195,964		-		196,030
Total commercial		4,068		3,141		2,632		9,841		2,658,462		-		2,668,303
Residential mortgage		5,234		2,931		3,278		11,443		854,346		-		865,789
Home equity lines of credit		961		303		167		1,431		464,441		-		465,872
Residential construction		1,172		268		1,395		2,835		295,792		-		298,627
Consumer installment		607		136		33		776		104,123		-		104,899
Indirect auto		200		146		141		487		268,142		-		268,629
Total loans	$	12,242	$	6,925	$	7,646	$	26,813	$	4,645,306	$	-	$	4,672,119

Schedule of loans modified under the terms of TDR

	New TDRs						TDRs Modified Within the Year That Have Subsequently Defaulted During the Year
	Number of Contracts		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment		Number of Contracts		Recorded Investment
Year ended December 31, 2015
Owner occupied commercial real estate		12	$	13,496	$	13,369		1	$	178
Income producing commercial real estate		4		1,821		1,821		-		-
Commercial & industrial		9		1,325		1,246		-		-
Commercial construction		1		233		233		-		-
Total commercial		26		16,875		16,669		1		178
Residential mortgage		37		3,257		3,257		1		2
Home equity lines of credit		2		187		177		-		-
Residential construction		5		569		545		-		-
Consumer installment		10		222		222		2		32
Indirect auto		-		-		-		-		-
Total loans		80	$	21,110	$	20,871		4	$	212

Year ended December 31, 2014
Owner occupied commercial real estate		12	$	4,793	$	4,793		1	$	104
Income producing commercial real estate		3		1,459		1,459		-		-
Commercial & industrial		9		1,185		1,185		2		54
Commercial construction		6		829		829		-		-
Total commercial		30		8,266		8,266		3		158
Residential mortgage		39		3,622		3,445		9		892
Home equity lines of credit		1		36		36		-		-
Residential construction		4		1,262		1,262		-		-
Consumer installment		5		226		226		-		-
Indirect auto		-		-		-		-		-
Total loans		79	$	13,412	$	13,235		12	$	1,050

Year ended December 31, 2013
Owner occupied commercial real estate		12	$	6,326	$	5,227		3	$	670
Income producing commercial real estate		8		6,157		6,157		-		-
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
Home equity lines of credit		-		-		-		-		-
Residential construction		15		2,160		2,015		3		531
Consumer installment		11		80		80		5		29
Indirect auto		-		-		-		-		-
Total loans		110	$	23,701	$	21,676		17	$	3,360

Schedule of additional information on troubled debt restructurings

	December 31, 2015						December 31, 2014
	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

Owner occupied commercial real estate		54	$	32,544	$	32,058		54	$	27,695	$	26,296
Income producing commercial real estate		29		15,703		15,629		31		18,094		17,915
Commercial & industrial		26		2,955		2,870		32		2,848		2,847
Commercial construction		14		10,785		10,616		14		11,360		11,280
Total commercial		123		61,987		61,173		131		59,997		58,338
Residential mortgage		173		19,101		18,836		154		18,630		17,836
Home equity lines of credit		2		167		167		2		478		478
Residential construction		44		5,663		5,334		48		8,962		8,265
Consumer installment		22		348		329		17		179		179
Indirect auto		49		749		749		-		-		-
Total loans		413	$	88,015	$	86,588		352	$	88,246	$	85,096

Schedule of risk category of loans by class of loans

	Pass		Watch		Substandard		Doubtful / Loss		Total
As of December 31, 2015
Owner occupied commercial real estate	$	1,414,353	$	24,175	$	41,764	$	-	$	1,480,292
Income producing commercial real estate		771,792		4,151		20,015		-		795,958
Commercial & industrial		770,287		8,171		6,304		-		784,762
Commercial construction		335,571		3,069		1,296		-		339,936
Total commercial		3,292,003		39,566		69,379		-		3,400,948
Residential mortgage		985,109		5,070		35,308		-		1,025,487
Home equity lines of credit		589,749		24		6,345		-		596,118
Residential construction		335,341		3,813		11,423		-		350,577
Consumer installment		114,178		-		892		-		115,070
Indirect auto		453,935		-		1,987		-		455,922
Total loans, excluding PCI loans	$	5,770,315	$	48,473	$	125,334	$	-	$	5,944,122
Owner occupied commercial real estate	$	1,811	$	6,705	$	4,809	$	349	$	13,674
Income producing commercial real estate		9,378		5,766		12,627		-		27,771
Commercial & industrial		17		83		505		50		655
Commercial construction		1,698		6		438		-		2,142
Total commercial		12,904		12,560		18,379		399		44,242
Residential mortgage		-		410		3,766		-		4,176
Home equity lines of credit		214		-		1,474		-		1,688
Residential construction		345		39		227		512		1,123
Consumer installment		1		-		40		-		41
Indirect auto		-		-		49		-		49
Total PCI loans	$	13,464	$	13,009	$	23,935	$	911	$	51,319

As of December 31, 2014
Owner occupied commercial real estate	$	1,094,057	$	18,889	$	50,534	$	-	$	1,163,480
Income producing commercial real estate		560,559		16,701		21,277		-		598,537
Commercial & industrial		696,805		4,017		9,434		-		710,256
Commercial construction		190,070		2,311		3,649		-		196,030
Total commercial		2,541,491		41,918		84,894		-		2,668,303
Residential mortgage		814,168		11,594		40,027		-		865,789
Home equity lines of credit		459,881		-		5,991		-		465,872
Residential construction		280,166		5,535		12,926		-		298,627
Consumer installment		103,383		-		1,516		-		104,899
Indirect auto		267,709		-		920		-		268,629
Total loans	$	4,466,798	$	59,047	$	146,274	$	-	$	4,672,119

Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Premises and Equipment [Abstract]

Schedule of premises and equipments

	December 31,
	2015			2014

Land and land improvements	$	79,686		$	79,525
Buildings and improvements		127,493			113,105
Furniture and equipment		68,309			59,827
Construction in progress		3,787			1,861

		279,275			254,318

Less accumulated depreciation		(101,110	)		(94,928	)

Premises and equipment, net	$	178,165		$	159,390

Schedule of rent commitments under operating leases

2016	$	3,484
2017		3,213
2018		2,740
2019		2,624
2020		2,482
Thereafter		8,964
Total	$	23,507

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule goodwill and other intangible assets

	December 31,
	2015			2014
Core deposit intangible	$	49,772		$	32,652
Less: accumulated amortization		(32,964	)		(30,520	)
Total intangibles subject to amortization, net		16,808			2,132
Goodwill		130,612			1,509
Total goodwill and other intangible assets, net	$	147,420		$	3,641

Schedule of changes in the carrying amounts of goodwill

						Goodwill, net of
			Accumulated			Accumulated
			Impairment			Impairment
	Goodwill		Losses			Losses
December 31, 2013	$	305,590	$	(305,590	)	$	-
Acquisition of Business Carolina, Inc.		1,509		-			1,509
December 31, 2014		307,099		(305,590	)		1,509
Acquisition of Palmetto		114,402		-			114,402
Acquisition of MoneyTree		14,701		-			14,701
December 31, 2015	$	436,202	$	(305,590	)	$	130,612

Schedule of amortization expense for future periods

Year
2016	$	3,875
2017		2,900
2018		2,310
2019		1,924
2020		1,563
Thereafter		4,236
Total	$	16,808

SBA Servicing Rights (Tables)

12 Months Ended

Dec. 31, 2015

Transfers and Servicing [Abstract]

Schedule of changes in the balances of servicing assets and servicing liabilities subsequently measured using the fair value measurement method

	2015			2014
Servicing rights for government guaranteed loans, beginning of period	$	2,551		$	-
Additions:
Acquired servicing rights		137			2,133
Originated servicing rights capitalized upon sale of loans		1,699			832
Subtractions:
Disposals		(353	)		(152	)
Changes in fair value:
Due to change in valuation inputs or assumptions used in the valuation model		(322	)		(262	)
Servicing rights for government guaranteed loans, end of period	$	3,712		$	2,551

Schedule of key characteristics, inputs, and economic assumptions used to estimate the fair value of SBA Servicing Asset

	December 31,
	2015			2014
Fair value of retained servicing assets	$	3,712		$	2,551
Prepayment rate assumption		6.95	%		6.70	%
10% adverse change	$	(84	)	$	(62	)
20% adverse change	$	(163	)	$	(122	)
Discount rate		11.8	%		12.0	%
100 bps adverse change	$	(109	)	$	(85	)
200bps adverse change	$	(212	)	$	(164	)
Weighted-average life (years)		6.7			6.5
Weighted-average gross margin		2.02	%		2.00	%

Schedule of changes in residential mortgage servicing rights

	2015
Residential mortgage servicing rights, net of valuation allowance, beginning of period	$	-
Additions:
Acquired servicing rights		3,454
Originated servicing rights capitalized upon sale of loans		199
Subtractions:
Amortization		(273	)
Impairment		(10	)
Residential mortgage servicing rights, net of valuation allowance, end of period	$	3,370

Schedule of valuation allowance for impairment of the residential mortgage servicing rights portfolio

	2015
Valuation allowance, beginning of period	$	-
Additions charged to operations, net		10
Valuation allowance, end of period	$	10

Schedule Of Estimated Future Amortization Expense Of Servicing Rights [Table Text Block]

2016	$	819
2017		667
2018		539
2019		434
2020		346
thereafter		565

	$	3,370

Deposits (Tables)

12 Months Ended

Dec. 31, 2015

Deposits [Abstract]

Schedule of summary of contractual maturities of time deposits

2016	$	1,027,814
2017		137,114
2018		58,559
2019		23,894
2020		35,222
thereafter		241,939

	$	1,524,542

Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2015

Long-term Debt, Unclassified [Abstract]

Schedule of long-term debt

							Stated		Earliest
	December 31,				Issue		Maturity		Call
	2015		2014		Date		Date		Date		Interest Rate

2012 senior debentures	$	35,000	$	35,000		2012		2017		2017	9.000%
2013 senior debentures		40,000		40,000		2013		2018		2015	6.000
2022 senior debentures		50,000		-		2015		2022		2020	5.000% through August 13, 2020, 3-month LIBOR plus 3.814% thereafter
2027 senior debentures		35,000		-		2015		2027		2025	5.500% through August 13, 2025 3-month LIBOR plus 3.71% thereafter
Total senior debentures		160,000		75,000

United Community Capital Trust		-		21,650		1998		2028		2008	8.125
United Community Statutory Trust I		-		5,155		2000		2030		2010	10.600
United Community Capital Trust II		-		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		2008		2038		2013	9.000
United Community Statutory Trust III		1,238		1,238		2008		2038		2013	Prime + 3.00
Total trust preferred securities		5,620		54,865

Total long-term debt	$	165,620	$	129,865

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

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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+ Details

Reclassifications Out of Accumulated Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2015

Reclassifications Out Of Accumulated Other Comprehensive Income [Abstract]

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

	Amounts Reclassified from Accumulated Other Comprehensive Income
Details about Accumulated Other	For the Years Ended December 31,									Affected Line Item in the Statement
Comprehensive Income Components	2015			2014			2013			Where Net Income is Presented

Realized gains on available-for-sale securities:
	$	2,255		$	4,871		$	186		Securities gains, net
		(862	)		(1,902	)		(72	)	Tax expense
	$	1,393		$	2,969		$	114		Net of tax

Amortization of (losses) gains included in net income on available-for-sale securities transferred to held to maturity:
	$	(1,702	)	$	(1,656	)	$	731		Investment securities interest revenue
		638			622			(282	)	Tax (expense) benefit
	$	(1,064	)	$	(1,034	)	$	449		Net of tax

Amounts included in net income on derivative financial instruments accounted for as cash flow hedges:
Effective portion of interest rate contracts	$	-		$	-		$	852		Loan interest revenue
Ineffective portion of interest rate contracts		-			-			52		Loan interest revenue
Effective portion of interest rate contracts		-			(764	)		-		Time deposit interest expense
Effective portion of interest rate contracts		-			(223	)		-		Money market deposit interest expense
Amortization of losses on de-designated positions		(129	)		(79	)		-		Deposits in banks and short-term investments interest revenue
Amortization of losses on de-designated positions		(695	)		(198	)		-		Money market deposit interest expense
Amortization of losses on de-designated positions		(1,112	)		(234	)		-		Federal Home Loan Bank advances interest expense
Amortization of losses on de-designated positions		-			(512	)		-		Time deposit interest expense
		(1,936	)		(2,010	)		904		Total before tax
		753			782			(352	)	Tax (expense) benefit
	$	(1,183	)	$	(1,228	)	$	552		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	$	(465	)	$	(365	)	$	(365	)	Salaries and employee benefits expense
Actuarial losses		(271	)		-			(167	)	Salaries and employee benefits expense
		(736	)		(365	)		(532	)	Total before tax
		286			142			207		Tax benefit
	$	(450	)	$	(223	)	$	(325	)	Net of tax

Total reclassifications for the period	$	(1,304	)	$	484		$	790		Net of tax

Amounts shown above in parentheses reduce earnings

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

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

	For the years ended December 31,
	2015		2014		2013

Series A - 6% fixed	$	-	$	-	$	12
Series B - 5% fixed until December 6, 2013, 9% thereafter		-		159		10,401
Series D - LIBOR plus 9.6875%, resets quarterly		-		280		1,665
Series H - 1% until March 15, 2016, 9% thereafter		67		-		-
Total preferred stock dividends	$	67	$	439	$	12,078

Schedule of computation of basic and diluted loss per share

	Year Ended December 31,
	2015		2014		2013

Net income available to common stockholders	$	71,511	$	67,181	$	261,062

Income per common share:
Basic		1.09		1.11		4.44
Diluted		1.09		1.11		4.44

Weighted average common shares:
Basic		65,488		60,588		58,787

Effect of dilutive securities:
Stock options		4		2		1
Warrants		-		-		57

Diluted		65,492		60,590		58,845

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Taxes [Abstract]

Schedule of income tax expense (benefit)

	Year Ended December 31,
	2015		2014		2013

Current	$	5,140	$	1,224	$	3,467
Deferred		37,685		37,524		23,785
Increase (decrease) in valuation allowance		611		702		(265,440	)

Total income tax expense (benefit)	$	43,436	$	39,450	$	(238,188	)

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

	Year Ended December 31,
	2015			2014			2013

Pretax income at statutory rates	$	40,255		$	37,475		$	12,234
Add (deduct):
State taxes, net of federal benefit		3,537			3,365			895
Bank owned life insurance earnings		(348	)		(209	)		(704	)
Adjustment to reserve for uncertain tax positions		(136	)		(200	)		(426	)
Tax-exempt interest revenue		(662	)		(757	)		(714	)
Equity compensation		-			-			676
Transaction costs		509			-			-
Tax credits		(190	)		(250	)		(438	)
Change in state statutory tax rate		340			-			1,003
Change in valuation allowance affecting other comprehensive income		-			-			12,174
Increase (decrease) in valuation allowance		611			702			(265,440	)
Other		(480	)		(676	)		2,552

Total income tax expense (benefit)	$	43,436		$	39,450		$	(238,188)

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

	December 31,
	2015		2014
Deferred tax assets:
Allowance for loan losses	$	25,840	$	27,563
Net operating loss carryforwards		155,757		184,015
Deferred compensation		8,727		7,188
Loan purchase accounting adjustments		7,940		-
Reserve for losses on foreclosed properties		2,025		254
Nonqualified share based compensation		3,628		3,993
Accrued expenses		3,990		2,107
Investment in partnerships		1,814		1,856
Unamortized pension actuarial losses and prior service cost		2,151		1,862
Acquired intangible assets		-		593
Unrealized losses on securities available-for-sale		2,943		-
Unrealized losses on cash flow hedges		1,351		1,977
Derivatives		936		457
Other		2,174		714

Total deferred tax assets		219,276		232,579

Deferred tax liabilities:
Unrealized gains on securities available-for-sale		-		1,340
Acquired intangible assets		5,034		-
Premises and equipment		398		2,452
Loan origination costs		5,030		4,342
Prepaid expenses		729		626
Servicing asset		2,208		-
Uncertain tax positions		3,981		4,195

Total deferred tax liabilities		17,380		12,955

Less valuation allowance		4,283		4,121

Net deferred tax asset	$	197,613	$	215,503

Schedule of reconciliation of the beginning and ending unrecognized tax benefit

	2015			2014			2013

Balance at beginning of year	$	4,195		$	4,503		$	5,069
Additions based on tax positions related to the current year		371			374			352
Decreases resulting from a lapse in the applicable statute of limitations		(585	)		(682	)		(918	)

Balance at end of year	$	3,981		$	4,195		$	4,503

Pension and Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

Pension and Employee Benefit Plans [Abstract]

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

	2015						2014
	Modified						Modified
	Retirement			Funded			Retirement
	Plan			Plan			Plan
Discount rate for disclosures		4.25	%		4.53	%		4.00	%
Discount rate for net periodic benefit cost		4.00	%		4.50	%		4.50	%
Expected long-term rate of return		N/A			6.30	%		N/A
Rate of compensation increase		N/A			N/A			N/A
Measurement date		12/31/2015			12/31/2015			12/31/2014

Schedule of changes in obligations and plan assets

	2015						2014
	Modified						Modified
	Retirement			Funded			Retirement
	Plan			Plan			Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$	15,869		$	-		$	13,320
Business combinations		-			19,620			-
Service cost		376			-			341
Interest cost		628			292			579
Plan amendments		1,353			-			-
Actuarial (gains) losses		(297	)		136			1,933
Benefits paid		(334	)		(802	)		(304	)

Accumulated benefit obligation - end of year		17,595			19,246			15,869

Change in plan assets, at fair value:
Beginning plan assets		-			-			-
Business combinations		-			18,028			-
Actual return		-			89			-
Employer contribution		334			-			304
Benefits paid		(334	)		(802	)		(304	)

Plan assets - end of year		-			17,315			-

Funded status - end of year (plan assets less benefit obligations)	$	(17,595	)	$	(1,931	)	$	(15,869	)

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

	2015					2014		2013
	Modified					Modified		Modified
	Retirement		Funded			Retirement		Retirement
	Plan		Plan			Plan		Plan
Service cost	$	376	$	-		$	341	$	465
Interest cost		628		292			579		533
Expected return on plan assets		-		(375	)		-		-
Amortization of prior service cost		465		-			365		365
Amortization of net losses		271		-			-		167

Net periodic benefit cost	$	1,740	$	(83	)	$	1,285	$	1,530

Schedule of Estimated future benefit payments

	Modified
	Retirement		Funded
	Plan		Plan
2016	$	394	$	1,046
2017		849		1,070
2018		1,066		1,109
2019		1,060		1,136
2020		1,143		1,145
2021-2025		5,610		5,957

	$	10,122	$	11,463

Schedule of Funded Plan assets

	Level 1		Level 2		Level 3		Total

Cash and cash equivalents	$	2,346	$	-	$	-	$	2,346
Mutual funds		857		-		-		857
Corporate stocks		1,178		-		-		1,178
Exchange traded funds		12,902		-		-		12,902
Other		32		-		-		32

Total plan assets	$	17,315	$	-	$	-	$	17,315

Derivatives and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2015

Derivatives and Hedging Activities [Abstract]

Schedule of derivative financial instruments on consolidated balance sheet

Derivatives designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2015		2014

Fair value hedge of corporate bonds	Derivative assets	$	31	$	-
		$	31	$	-

Cash flow hedge of money market deposits	Derivative liabilities	$	-	$	350
Fair value hedge of brokered CD's	Derivative liabilities		2,169		5,817
		$	2,169	$	6,167

Derivatives not designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2015		2014

Customer swap positions	Derivative assets	$	6,185	$	3,433
Dealer offsets to customer swap positions	Derivative assets		31		128
Mortgage banking - loan commitment	Derivative assets		188		-
Mortgage banking - forward sales commitment	Derivative assets		1		-
Bifurcated embedded derivatives	Derivative assets		9,230		12,262
Offsetting positions for de-designated cash flow hedges	Derivative assets		4,416		4,776
		$	20,051	$	20,599

Customer swap positions	Derivative liabilities	$	31	$	129
Dealer offsets to customer swap positions	Derivative liabilities		6,339		3,456
Mortgage banking - forward sales commitment	Derivative liabilities		22		-
Dealer offsets to bifurcated embedded derivatives	Derivative liabilities		15,794		17,467
De-designated cash flow hedges	Derivative liabilities		4,470		4,778
		$	26,656	$	25,830

Schedule of effect of United's derivative financial instruments on the consolidated statement of income

	Amount of Gain (Loss) Recognized in Other Comprehensive Income on Derivative (Effective Portion)								Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)									Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)
	2015			2014			2013		Location	2015			2014			2013		Location	2015			2014			2013

									Interest revenue	$	-		$	(79	)	$	904
									Interest expense		(1,936	)		(1,931	)		-
Interest rate swaps	$	(471	)	$	(8,437	)	$	10,084		$	(1,936	)	$	(2,010	)	$	904	Interest expense	$	(7	)	$	(107	)	$	70

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

	Location of Gain
	(Loss) Recognized	Amount of Gain (Loss) Recognized in								Amount of Gain (Loss) Recognized in
	in Income	Income on Derivative								Income on Hedged Item
	on Derivative	2015		2014			2013			2015			2014			2013

Fair value hedges of brokered CD's	Interest expense	$	1,814	$	13,400		$	(16,433	)	$	(1,507	)	$	(14,357	)	$	16,981
Fair value hedges of corporate bonds	Interest revenue		31		(2,487	)		6,285			(128	)		2,163			(5,765	)
		$	1,845	$	10,913		$	(10,148	)	$	(1,635	)	$	(12,194	)	$	11,216

Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2015

Regulatory Capital Requirements [Abstract]

Schedule of minimum amounts required for capital adequacy purposes

	Regulatory						United
	Guidelines						Community			United
				Well			Banks, Inc.			Community
	Minimum			Capitalized			(consolidated)			Bank

December 31, 2015 (Basel III)
Risk-based ratios:
Common equity tier 1 capital		4.5	%		6.5	%		11.45	%		13.01	%
Tier 1 capital		6.0			8.0			11.45			13.01
Total capital		8.0			10.0			12.50			14.06
Tier 1 leverage ratio		4.0			5.0			8.34			9.47

Common equity tier 1 capital							$	773,677		$	877,169
Tier 1 capital								773,677			877,169
Total capital								844,667			948,159

Risk-weighted assets								6,755,011			6,743,560
Average total assets								9,282,243			9,264,133

December 31, 2014 (Basel I)
Risk-based ratios:
Tier 1 capital		4.0	%		6.0	%		12.05	%		12.84	%
Total capital		8.0			10.0			13.30			14.09
Tier 1 leverage ratio		3.0			5.0			8.69			9.25

Tier 1 capital							$	642,663		$	683,332
Total capital								709,408			749,927

Risk-weighted assets								5,332,822			5,320,615
Average total assets								7,396,450			7,385,048

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies [Abstract]

Schedule of the contract amount of off-balance sheet instruments

	2015		2014
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$	1,351,446	$	878,160
Letters of credit		23,373		19,861

Minimum Lease Payments		23,507		10,877

Equity Compensation and Related Plans (Tables)

12 Months Ended

Dec. 31, 2015

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, 2012		485,584		$	10.72		482,528		$	97.73
Granted		876,583			14.74		5,000			15.09
Vested		(195,366	)		13.16		-			-
Expired		-			-		(67,559	)		78.95
Cancelled		(93,125	)		8.78		(69,197	)		109.43
December 31, 2013		1,073,676			13.73		350,772			97.87
Granted		97,016			17.33		10,000			16.71
Vested		(336,691	)		12.23		-			-
Expired		-			-		(32,810	)		115.83
Cancelled		(4,800	)		13.78		(14,407	)		97.80
December 31, 2014		829,201			14.76		313,555			93.40
Granted		265,306			18.66		-			-
Vested		(305,902	)		14.00		-			-
Expired		-			-		(45,866	)		108.93
Cancelled		(75,938	)		15.63		(26,196	)		98.36
December 31, 2015		712,667			16.44		241,493			89.92		2.36	$	133

Vested / Exercisable at December 31, 2015		1,170			10.69		231,493			93.10		2.09		102

Schedule of summary of stock options outstanding

Options Outstanding								Options Exercisable
				Weighted		Average				Weighted
Shares		Range		Average Price		Remaining Life		Shares		Average Price

	26,823	$	10.00 - 30.00	$	14.96		7.02		16,823	$	14.16
	40,796		30.01 - 50.00		31.69		3.39		40,796		31.69
	62,260		50.01 - 70.00		66.29		2.29		62,260		66.29
	2,075		70.01 - 90.00		77.53		2.25		2,075		77.53
	936		110.01 - 130.00		118.43		1.75		936		118.43
	107,356		130.01 - 150.00		143.71		0.86		107,356		143.71
	1,247		150.01 - 155.25		155.25		0.93		1,247		155.25

	241,493		10.00 - 155.25		89.92		2.36		231,493		93.10

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

	2014			2013

Expected volatility		66	%		30	%
Expected dividend yield		1.0	%		0.0	%
Expected life (in years)		6.25			6.25
Risk free rate		2.1	%		2.0	%

Assets and Liabilities Measured at Fair Value (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value [Abstract]

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

December 31, 2015	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale:
U.S. Treasuries	$	168,706	$	-	$	-	$	168,706
U.S. Agencies		-		112,340		-		112,340
State and political subdivisions		-		56,268		-		56,268
Mortgage-backed securities		-		1,113,118		-		1,113,118
Corporate bonds		-		305,276		750		306,026
Asset-backed securities		-		533,242		-		533,242
Other		-		1,811		-		1,811
Deferred compensation plan assets		3,450		-		-		3,450
Servicing rights for government guaranteed loans		-		-		3,712		3,712
Derivative financial instruments		-		10,664		9,418		20,082

Total assets	$	172,156	$	2,132,719	$	13,880	$	2,318,755

Liabilities:
Deferred compensation plan liability	$	3,450	$	-	$	-	$	3,450
Derivative financial instruments		-		13,031		15,794		28,825

Total liabilities	$	3,450	$	13,031	$	15,794	$	32,275

December 31, 2014	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale
U.S. Treasuries	$	105,709	$	-	$	-	$	105,709
U.S. Agencies		-		36,299		-		36,299
State and political subdivisions		-		20,233		-		20,233
Mortgage-backed securities		-		996,820		-		996,820
Corporate bonds		-		164,878		750		165,628
Asset-backed securities		-		455,928		-		455,928
Other		-		2,117		-		2,117
Deferred compensation plan assets		3,864		-		-		3,864
Servicing rights for government guaranteed loans		-		-		2,551		2,551
Derivative financial instruments		-		8,337		12,262		20,599

Total assets	$	109,573	$	1,684,612	$	15,563	$	1,809,748

Liabilities:
Deferred compensation plan liability	$	3,864	$	-	$	-	$	3,864
Derivative financial instruments		-		13,018		18,979		31,997

Total liabilities	$	3,864	$	13,018	$	18,979	$	35,861

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

	Derivative Asset			Derivative Liability			Servicing rights for government guaranteed loans			Securities Available- for-Sale
December 31, 2012	$	-		$	-		$	-		$	350
Transfers between valuation levels, net		-			-			-			-
December 31, 2013		-			-			-			350
Business combinations		-			-			2,133			-
Additions		-			-			832			-
Sales and settlements		-			-			(152	)		-
Other comprehensive income		-			-			-			400
Amounts included in earnings - fair value adjustments		-			-			(262	)		-
Transfers between valuation levels, net		12,262			18,979			-			-
December 31, 2014		12,262			18,979			2,551			750
Business combinations		286			-			137			-
Additions		311			-			1,699			-
Sales and settlements		(409	)		-			(353	)		-
Amounts included in earnings - fair value adjustments		(3,032	)		(3,185	)		(322	)		-
Transfers between valuation levels, net		-			-			-			-
December 31, 2015	$	9,418		$	15,794		$	3,712		$	750

Schedule of quantitative information about Level 3 fair value measurements for fair value on a recurring basis

	Fair Value						Weighted Average
	December 31,				Valuation		December 31,
Level 3 Assets	2015		2014		Technique	Unobservable Inputs	2015			2014

Servicing rights for government guaranteed loans	$	3,712	$	2,551	Discounted cash flow	Discount rate Prepayment rate		11.8% 6.95%			12.0% 6.70%

Corporate bonds		750		750	Indicative bid provided by a broker	Multiple factors, including but not limited to, current operations, financial condition, cash flows, and recently executed financing transactions related to the company		N/A			N/A

Derivative assets - mortgage		188		-	Internal model	Pull through rate		85	%		N/A

Derivative assets - other		9,230		12,262	Dealer priced	Dealer priced		N/A			N/A

Derivative liabilities		15,794		18,979	Dealer priced	Dealer priced		N/A			N/A

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

December 31, 2015	Level 1		Level 2		Level 3		Total
Loans	$	-	$	-	$	7,589	$	7,589

December 31, 2014
Loans	$	-	$	-	$	7,317	$	7,317

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, 2015	Amount		Level 1		Level 2		Level 3		Total
Assets:
Securities held to maturity	$	364,696	$	-	$	371,658	$	-	$	371,658
Loans, net		5,926,993		-		-		5,840,554		5,840,554
Mortgage loans held for sale		24,231		-		24,660		-		24,660
Residential mortgage servicing rights		3,370		-		-		3,521		3,521

Liabilities:
Deposits		7,881,089		-		7,881,109		-		7,881,109
Federal Home Loan Bank advances		430,125		-		430,119		-		430,119
Long-term debt		165,620		-		-		166,668		166,668

December 31, 2014
Assets:
Securities held to maturity		415,267		-		425,233		-		425,233
Loans, net		4,600,500		-		-		4,549,027		4,549,027
Mortgage loans held for sale		13,737		-		14,139		-		14,139

Liabilities:
Deposits		6,326,512		-		6,328,264		-		6,328,264
Federal Home Loan Bank advances		270,125		-		270,125		-		270,125
Long-term debt		129,865		-		-		132,814		132,814

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

12 Months Ended

Dec. 31, 2015

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

Schedule of statement of operations

	2015		2014			2013

Dividends from bank and other subsidiaries	$	81,000	$	132,000		$	50,000
Shared service fees from subsidiaries		7,628		8,057			6,764
Other		123		424			1,217

Total income		88,751		140,481			57,981

Interest expense		10,385		11,550			10,977
Other expense		11,185		9,868			8,658

Total expenses		21,570		21,418			19,635
Income tax benefit		1,709		2,357			24,862

Income before equity in undistributed earnings of subsidiaries		68,890		121,420			63,208

Equity in undistributed earnings of subsidiaries		2,688		(53,800	)		209,932

Net income	$	71,578	$	67,620		$	273,140

Schedule of balance sheet

	2015		2014
Assets

Cash	$	50,338	$	31,967
Investment in subsidiaries		1,114,856		816,919
Other assets		32,730		32,295

Total assets	$	1,197,924	$	881,181

Liabilities and Shareholders' Equity

Long-term debt	$	165,620	$	129,865
Other liabilities		14,019		11,739

Total liabilities		179,639		141,604

Shareholders' equity		1,018,285		739,577

Total liabilities and shareholders' equity	$	1,197,924	$	881,181

Schedule of statement of cash flows

	2015			2014			2013

Operating activities:
Net income	$	71,578		$	67,620		$	273,140
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of the subsidiaries		(2,688	)		53,800			(209,932	)
Depreciation, amortization and accretion		26			22			82
Loss on prepayment of debt		754			-			-
Stock-based compensation		4,403			4,304			3,045
Change in assets and liabilities:
Other assets		515			2,529			(29,168	)
Other liabilities		(396	)		(9,177	)		5,682

Net cash provided by operating activities		74,192			119,098			42,849

Investing activities:
Payment for acquisition		(76,893	)		-			-
Purchases of premises and equipment		(12	)		(44	)		-
Sales and paydowns of securities available for sale		250			537			586

Net cash (used in) provided by investing activities		(76,655	)		493			586

Financing activities:
Repayment of long-term debt		(48,521	)		-			(35,000	)
Proceeds from issuance of long-term debt		83,924			-			40,000
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans		303			469			796
Proceeds from issuance of common stock, net of offering costs		-			12,206			-
Proceeds from exercise of warrant		-			-			19,389
Repurchase of outstanding warrant		-			(12,000	)		-
Retirement of preferred stock		-			(121,613	)		(75,217	)
Cash dividends on common stock		(14,822	)		(1,810	)		-
Cash dividends on Series A preferred stock		-			-			(15	)
Cash dividends on Series B preferred stock		-			(802	)		(9,440	)
Cash dividends on Series D preferred stock		-			(412	)		(1,657	)
Cash dividends on Series H preferred stock		(50	)		-			-

Net cash provided by (used in) financing activities		20,834			(123,962	)		(61,144	)

Net change in cash		18,371			(4,371	)		(17,709	)

Cash at beginning of year		31,967			36,338			54,047

Cash at end of year	$	50,338		$	31,967		$	36,338

Summary of Significant Accounting Policies (Detail Textuals)	12 Months Ended
	Dec. 31, 2015 USD ($) Segment
Accounting Policies [Line Items]
Threshold limit of revenue	10.00%
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
Credit Concentration Risk
Accounting Policies [Line Items]
Concentration risk, description	More than 77%
Buildings and improvements
Accounting Policies [Line Items]
Estimated useful lives	10 to 40 years
Land improvements
Accounting Policies [Line Items]
Estimated useful lives	10 years
Furniture and equipment
Accounting Policies [Line Items]
Estimated useful lives	3 to 10 years

Mergers and Acquisitions (Details) - USD ($)
$ in Thousands

12 Months Ended

Sep. 01, 2015

Dec. 31, 2015

Dec. 31, 2014

Liabilities

Excess of assets acquired over liabilities assumed

$ 309,000

Consideration transferred

Cash

(35,497)

$ 31,261

Goodwill

$ 130,612

$ 1,509

Palmetto Bancshares, Inc. | Palmetto Bank

Assets

Total assets acquired

$ 1,150,000

Liabilities

Total liabilities assumed

1,020,000

Consideration transferred

Common stock issued (8,700,012 shares)

8,700

Total fair value of consideration transferred

244,000

Goodwill

114,000

Palmetto Bancshares, Inc. | Palmetto Bank | As Recorded by Palmetto

Assets

Cash and cash equivalents

64,906

Securities

208,407

Loans held for sale

2,356

Loans, net

802,111

Premises and equipment, net

21,888

Bank owned life insurance

12,133

Accrued interest receivable

3,227

Net deferred tax asset

14,798

Core deposit intangible

Other assets

18,439

Total assets acquired

1,148,265

Liabilities

Deposits

989,296

Short-term borrowings

13,537

Other liabilities

11,994

Total liabilities assumed

1,014,827

Excess of assets acquired over liabilities assumed

133,438

Palmetto Bancshares, Inc. | Palmetto Bank | Fair Value Adjustments

Assets

Cash and cash equivalents

^[1]

Securities

^[1]

(340)

Loans held for sale

^[1]

Loans, net

^[1]

(5,552)

Premises and equipment, net

^[1]

(4,291)

Bank owned life insurance

^[1]

(148)

Accrued interest receivable

^[1]

(346)

Net deferred tax asset

^[1]

1,150

Core deposit intangible

^[1]

12,900

Other assets

^[1]

(4,234)

Total assets acquired

^[1]

(770)

Liabilities

Deposits

^[1]

Short-term borrowings

^[1]

Other liabilities

^[1]

2,808

Total liabilities assumed

^[1]

2,808

Aggregate fair value adjustments

^[1]

(3,578)

Palmetto Bancshares, Inc. | Palmetto Bank | As Recorded by United

Assets

Cash and cash equivalents

64,906

Securities

208,067

Loans held for sale

2,447

Loans, net

796,559

Premises and equipment, net

17,597

Bank owned life insurance

11,985

Accrued interest receivable

2,881

Net deferred tax asset

15,948

Core deposit intangible

12,900

Other assets

14,205

Total assets acquired

1,147,495

Liabilities

Deposits

989,296

Short-term borrowings

13,537

Other liabilities

14,802

Total liabilities assumed

1,017,635

Consideration transferred

Cash

74,003

Common stock issued (8,700,012 shares)

170,259

Total fair value of consideration transferred

244,262

Goodwill

$ 114,402

[1]	Fair values are preliminary and are subject to refinement for a period not to exceed one year after the closing date of an acquisition as information relative to closing date fair values becomes available.

Mergers and Acquisitions (Parentheticals) (Details)	Sep. 01, 2015 shares
Palmetto Bancshares, Inc.
Business Acquisition [Line Items]
Common stock issued	8,700,012

Mergers and Acquisitions (Details 1) - Palmetto Bancshares, Inc. - Palmetto Bank $ in Thousands	Sep. 01, 2015 USD ($)
Accounted for pursuant to ASC 310-30
Business Acquisition [Line Items]
Contractually required principal and interest	$ 63,623
Non-accretable difference	13,397
Cash flows expected to be collected	50,226
Accretable yield	4,306
Fair value	45,920
Excluded from ASC 310-30
Business Acquisition [Line Items]
Fair value	750,639
Gross contractual amounts receivable	859,628
Estimate of contractual cash flows not expected to be collected	$ 7,733

Mergers and Acquisitions (Details 2) - USD ($)
$ in Thousands

12 Months Ended

May 01, 2015

Dec. 31, 2015

Dec. 31, 2014

Liabilities

Excess of assets acquired over liabilities and preferred stock assumed

$ 309,000

Consideration transferred

Cash

(35,497)

$ 31,261

Goodwill

$ 130,612

$ 1,509

Money Tree Corporation | FNB

Assets

Total assets acquired

$ 459,394

Liabilities

Total liabilities assumed

409,512

Consideration transferred

Total fair value of consideration transferred

54,591

Goodwill

14,701

Money Tree Corporation | FNB | As Recorded by MoneyTree

Assets

Cash and cash equivalents

55,293

Securities

127,123

Loans held for sale

1,342

Loans, net

246,816

Premises and equipment, net

9,497

Bank owned life insurance

11,194

Core deposit intangible

Other assets

5,462

Total assets acquired

456,727

Liabilities

Deposits

368,833

Short-term borrowings

15,000

Federal Home Loan Bank advances

22,000

Other liabilities

864

Total liabilities assumed

406,697

SBLF preferred stock assumed

9,992

Excess of assets acquired over liabilities and preferred stock assumed

40,038

Money Tree Corporation | FNB | Fair Value Adjustments

Assets

Cash and cash equivalents

^[1]

Securities

^[1]

(52)

Loans held for sale

^[1]

Loans, net

^[1]

(2,464)

Premises and equipment, net

^[1]

1,362

Bank owned life insurance

^[1]

Core deposit intangible

^[1]

4,220

Other assets

^[1]

(399)

Total assets acquired

^[1]

2,667

Liabilities

Deposits

^[1]

917

Short-term borrowings

^[1]

Federal Home Loan Bank advances

^[1]

Other liabilities

^[1]

1,828

Total liabilities assumed

^[1]

2,815

Aggregate fair value adjustments

^[1]

(148)

Money Tree Corporation | FNB | As Recorded by United

Assets

Cash and cash equivalents

55,293

Securities

127,071

Loans held for sale

1,342

Loans, net

244,352

Premises and equipment, net

10,859

Bank owned life insurance

11,194

Core deposit intangible

4,220

Other assets

5,063

Total assets acquired

459,394

Liabilities

Deposits

369,750

Short-term borrowings

15,000

Federal Home Loan Bank advances

22,070

Other liabilities

2,692

Total liabilities assumed

409,512

SBLF preferred stock assumed

9,992

Consideration transferred

Cash

10,699

Common stock issued (2,358,503 shares)

43,892

Total fair value of consideration transferred

54,591

Goodwill

$ 14,701

[1]	Fair values are preliminary and are subject to refinement for a period not to exceed one year after the closing date of an acquisition as information relative to closing date fair values becomes available.

Mergers and Acquisitions (Parentheticals) (Details 2)	May 01, 2015 shares
Money Tree Corporation
Business Acquisition [Line Items]
Common stock issued	2,358,503

Mergers and Acquisitions (Details 3) - Money Tree Corporation - FNB $ in Thousands	May 01, 2015 USD ($)
Accounted for pursuant to ASC 310-30
Business Acquisition [Line Items]
Contractually required principal and interest	$ 15,152
Non-accretable difference	3,677
Cash flows expected to be collected	11,475
Accretable yield	1,029
Fair value	10,446
Excluded from ASC 310-30
Business Acquisition [Line Items]
Fair value	233,906
Gross contractual amounts receivable	258,931
Estimate of contractual cash flows not expected to be collected	$ 1,231

Mergers and Acquisitions (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Actual Revenue	$ 326,252	$ 269,935	$ 209,256
Actual Net Income	71,578	67,620	$ 273,140
Supplemental consolidated pro forma Revenue	367,349	342,211
Supplemental consolidated pro forma Net Income	85,182	$ 72,438
Money Tree Corporation, from May 1, 2015 - December 31, 2015 \| FNB
Business Acquisition [Line Items]
Actual Revenue	8,373
Actual Net Income	3,806
Palmetto Bancshares, Inc, from September 1, 2015 - December 31, 2015 \| Palmetto Bank
Business Acquisition [Line Items]
Actual Revenue	17,887
Actual Net Income	$ 7,010

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Mergers and Acquisitions (Detail Textuals)			3 Months Ended	12 Months Ended
Mergers and Acquisitions (Detail Textuals)	Sep. 01, 2015 USD ($) Branch shares	May 01, 2015 USD ($) Branch $ / shares shares	Dec. 31, 2015 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Business Acquisition [Line Items]
Goodwill			$ 130,612,000	$ 130,612,000	$ 1,509,000
Merger related costs from acquisitions excluded from pro forma information				$ 12,000,000
Money Tree Corporation
Business Acquisition [Line Items]
Common stock issued \| shares		2,358,503
Money Tree Corporation \| FNB
Business Acquisition [Line Items]
Number of branches \| Branch		10
Assets acquired		$ 459,394,000
Liabilities assumed		409,512,000
Preferred stock assumed		9,990,000
Total consideration transferred		$ 54,591,000
Common stock issued \| shares		2,360,000
Goodwill		$ 14,701,000
Number preferred stock shares outstanding \| shares		9,992
Liquidation preference amount \| $ / shares		$ 1,000
Decrease in provisional values assigned to premises and equipment		$ 2,400,000
Money Tree Corporation \| FNB \| Core deposit intangible
Business Acquisition [Line Items]
Intangible assets acquired		$ 4,220,000
Expected useful life of asset		6 years 8 months 1 day
Money Tree Corporation \| FNB \| Deposit premium
Business Acquisition [Line Items]
Intangible assets acquired		$ 917,000
Weighted average maturity of underlying deposits		5 years
Palmetto Bancshares, Inc.
Business Acquisition [Line Items]
Common stock issued \| shares	8,700,012
Palmetto Bancshares, Inc. \| Palmetto Bank
Business Acquisition [Line Items]
Number of branches \| Branch	25
Assets acquired	$ 1,150,000,000
Liabilities assumed	1,020,000,000
Total consideration transferred	244,000,000
Goodwill	114,000,000
Increase in provisional values assigned to acquired loans			535,000
Decrease in provisional values assigned to premises and equipment			5,540,000
Decrease in provisional values assigned to other real estate owned			1,570,000
Decrease in provisional values assigned to other assets			3,750,000
Increase to the deferred tax asset			$ 3,480,000
Palmetto Bancshares, Inc. \| Palmetto Bank \| Core deposit intangible
Business Acquisition [Line Items]
Intangible assets acquired	$ 12,900,000
Expected useful life of asset	12 years

Mergers and Acquisitions (Detail Textuals 1) - USD ($)	1 Months Ended	12 Months Ended
Mergers and Acquisitions (Detail Textuals 1) - USD ($)	Jun. 26, 2014	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Payment for acquisition		$ (35,497,000)	$ 31,261,000
Goodwill		$ 130,612,000	$ 1,509,000
Business Carolina, Inc.
Business Acquisition [Line Items]
Payment for acquisition	$ 31,300,000
Loan fair value	24,800,000
Accrued interest	83,000
Servicing rights fair value	2,130,000
Premises and equipment	2,600,000
Goodwill	1,510,000
Gross contractual amount of loans receivable	$ 28,000,000

Cash Flows (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
Cash Flows (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flow [Line Items]
Transferred to foreclosed property	$ 4,930	$ 9,090	$ 22,500
Unsettled securities purchases		5,425	29,600
Unsettled securities sold			$ 4,600
Unsettled sales of government guaranteed loans	18,500
Unsettled purchases of government guaranteed loans	18,300
Assets with fair value	1,740,000	$ 31,300
Liabilities with fair value	1,430,000
Net assets acquired	309,000
Common Stock
Cash Flow [Line Items]
Stock issued pursuant to business combinations	214,000
Preferred Stock
Cash Flow [Line Items]
Stock issued pursuant to business combinations	$ 9,990

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Offsetting [Abstract]
Repurchase and reverse repurchase agreements, gross amounts of recognized assets	$ 400,000	$ 395,000
Repurchase and reverse repurchase agreements, gross amounts offset on balance sheet assets	(400,000)	(375,000)
Repurchase and reverse repurchase agreements, net assets balance		20,000
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		(20,302)
Repurchase and reverse repurchase agreements, net assets
Derivative, gross amounts of recognized assets	20,082	20,599
Derivative, gross amounts offset on balance sheet
Derivatives, Net Asset Balance	20,082	20,599
Derivative, gross amounts not off set in balance sheet assets of financial instruments	(519)	(869)
Derivative, gross amounts not off set in balance sheet assets of collateral received	(3,729)	(3,716)
Derivative asset, net amount	15,834	16,014
Offsetting assets, gross amounts of recognized assets	420,082	415,599
Offsetting assets, gross amounts offset on balance sheet	(400,000)	(375,000)
Offsetting assets, net asset balance	20,082	40,599
Offsetting assets, gross amounts not offset in balance sheet of financial instruments	(519)	(869)
Offsetting assets, gross amounts not offset in the balance sheet of collateral received	(3,729)	(24,018)
Offsetting assets, net amount	$ 15,834	$ 16,014
Weighted average interest rate of reverse repurchase agreements assets	1.34%	1.16%
Repurchase and reverse repurchase agreements, gross amounts of recognized liabilities	$ 400,000	$ 375,000
Repurchase and reverse repurchase agreements, gross amounts offset on balance sheet liabilities	(400,000)	(375,000)
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
Derivative liability, gross amounts of recognized liabilities	28,825	31,997
Derivative liability, gross amounts offset on balance sheet liabilities
Derivative liability, net liabilities balance	28,825	31,997
Derivative liability, gross amounts not off set in balance sheet liabilities of financial instruments	(519)	(869)
Derivative liability, gross amounts not off set in balance sheet liabilities of collateral pledged	(30,917)	(32,792)
Derivative liabilities, net amount
Offsetting liabilities, gross amounts of recognized liabilities	428,825	406,997
Offsetting liabilities, gross amounts offset on balance sheet	(400,000)	(375,000)
Offsetting liabilities, net liabilities balance	28,825	31,997
Offsetting liabilities gross, amounts not offset in balance sheet of financial instruments	(519)	(869)
Offsetting liabilities, gross amounts not offset in the balance sheet of collateral pledged	(30,917)	(32,792)
Offsetting liabilities, net amount
Weighted average interest rate of reverse repurchase agreements liabilities	0.50%	0.29%

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

Dec. 31, 2015

Dec. 31, 2014

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

Held-to-Maturity, Amortized Cost

$ 364,696

$ 415,267

Gross Unrealized Gains

8,635

11,220

Gross Unrealized Losses

1,673

1,254

Held-To-Maturity, Fair value

371,658

425,233

State and political subdivisions

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

Held-to-Maturity, Amortized Cost

62,073

48,157

Gross Unrealized Gains

3,211

3,504

Gross Unrealized Losses

Held-To-Maturity, Fair value

65,284

51,661

Mortgage-backed securities

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

Held-to-Maturity, Amortized Cost

^[1]

302,623

367,110

Gross Unrealized Gains

^[1]

5,424

7,716

Gross Unrealized Losses

^[1]

1,673

1,254

Held-To-Maturity, Fair value

^[1]

$ 306,374

$ 373,572

[1]	All are residential type mortgage-backed securities or U.S. government agency commercial mortgage backed securities.

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

Dec. 31, 2015

Dec. 31, 2014

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

$ 2,294,491

$ 1,772,535

Gross Unrealized Gains

14,581

20,955

Gross Unrealized Losses

17,561

10,756

Available-for-Sale, Fair Value

2,291,511

1,782,734

U.S. Treasuries

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

169,034

105,540

Gross Unrealized Gains

156

235

Gross Unrealized Losses

484

Available-for-Sale, Fair Value

168,706

105,709

U.S. Government agencies

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

112,394

36,474

Gross Unrealized Gains

385

Gross Unrealized Losses

439

175

Available-for-Sale, Fair Value

112,340

36,299

State and political subdivisions

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

56,265

19,748

Gross Unrealized Gains

461

504

Gross Unrealized Losses

458

Available-for-Sale, Fair Value

56,268

20,233

Mortgage-backed securities

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

^[1]

1,108,206

988,012

Gross Unrealized Gains

^[1]

12,077

16,273

Gross Unrealized Losses

^[1]

7,165

7,465

Available-for-Sale, Fair Value

^[1]

1,113,118

996,820

Corporate bonds

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

308,102

165,018

Gross Unrealized Gains

933

1,686

Gross Unrealized Losses

3,009

1,076

Available-for-Sale, Fair Value

306,026

165,628

Asset-backed securities

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

538,679

455,626

Gross Unrealized Gains

569

2,257

Gross Unrealized Losses

6,006

1,955

Available-for-Sale, Fair Value

533,242

455,928

Other

Investment securities available-for-sale:

Available-for-Sale, Amortized Cost

1,811

2,117

Gross Unrealized Gains

Gross Unrealized Losses

Available-for-Sale, Fair Value

$ 1,811

$ 2,117

[1]	All are residential type mortgage-backed securities or U.S. government agency commercial mortgage backed securities.

Investment Securities (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	$ 140,362	$ 126,514
Unrealized Loss, Less than 12 Months	1,331	917
Fair Value, 12 Months or More	13,127	17,053
Unrealized Loss, 12 Months or More	342	337
Fair Value, Total	153,489	143,567
Unrealized Loss, Total	1,673	1,254
Mortgage-backed securities
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	140,362	126,514
Unrealized Loss, Less than 12 Months	1,331	917
Fair Value, 12 Months or More	13,127	17,053
Unrealized Loss, 12 Months or More	342	337
Fair Value, Total	153,489	143,567
Unrealized Loss, Total	$ 1,673	$ 1,254

Investment Securities (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	$ 1,081,551	$ 420,951
Unrealized Loss, Less than 12 Months	12,466	2,669
Fair Value, 12 Months or More	178,820	313,204
Unrealized Loss, 12 Months or More	5,095	8,087
Fair Value, Total	1,260,371	734,155
Unrealized Loss, Total	17,561	10,756
U.S. Treasuries
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	126,066	34,180
Unrealized Loss, Less than 12 Months	484	66
Fair Value, 12 Months or More
Unrealized Loss, 12 Months or More
Fair Value, Total	126,066	34,180
Unrealized Loss, Total	484	66
U.S. Government agencies
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	74,189	36,299
Unrealized Loss, Less than 12 Months	439	175
Fair Value, 12 Months or More
Unrealized Loss, 12 Months or More
Fair Value, Total	74,189	36,299
Unrealized Loss, Total	439	175
State and political subdivisions
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	27,014	2,481
Unrealized Loss, Less than 12 Months	458	19
Fair Value, 12 Months or More
Unrealized Loss, 12 Months or More
Fair Value, Total	27,014	2,481
Unrealized Loss, Total	458	19
Mortgage-backed securities
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	274,005	88,741
Unrealized Loss, Less than 12 Months	2,580	446
Fair Value, 12 Months or More	173,254	251,977
Unrealized Loss, 12 Months or More	4,585	7,019
Fair Value, Total	447,259	340,718
Unrealized Loss, Total	7,165	7,465
Corporate bonds
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	221,337	37,891
Unrealized Loss, Less than 12 Months	2,759	371
Fair Value, 12 Months or More	750	20,275
Unrealized Loss, 12 Months or More	250	705
Fair Value, Total	222,087	58,166
Unrealized Loss, Total	3,009	1,076
Asset-backed securities
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	358,940	221,359
Unrealized Loss, Less than 12 Months	5,746	1,592
Fair Value, 12 Months or More	4,816	40,952
Unrealized Loss, 12 Months or More	260	363
Fair Value, Total	363,756	262,311
Unrealized Loss, Total	$ 6,006	$ 1,955

Investment Securities (Details 4) - USD ($)
$ in Thousands

Dec. 31, 2015

Dec. 31, 2014

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost

$ 2,294,491

$ 1,772,535

Available-for-Sale, Fair Value

2,291,511

1,782,734

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

Held-to-Maturity, Amortized Cost

364,696

415,267

Held-To-Maturity, Fair value

371,658

425,233

U.S. Treasuries

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, 1 to 5 years

94,550

Available-for-Sale, Fair Value, 1 to 5 years

94,194

Available-for-Sale, Amortized Cost, 5 to 10 years

74,484

Available-for-Sale, Fair Value, 5 to 10 years

74,512

Available-for-Sale, Amortized Cost

169,034

105,540

Available-for-Sale, Fair Value

168,706

105,709

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

Held-To-Maturity, Fair value

U.S. Government agencies

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, 1 to 5 years

20,030

Available-for-Sale, Fair Value, 1 to 5 years

19,897

Available-for-Sale, Amortized Cost, 5 to 10 years

92,364

Available-for-Sale, Fair Value, 5 to 10 years

92,443

Available-for-Sale, Amortized Cost

112,394

36,474

Available-for-Sale, Fair Value

112,340

36,299

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

Held-To-Maturity, Fair value

State and political subdivisions

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, Within 1 year

4,041

Available-for-Sale, Fair Value, Within 1 year

4,059

Available-for-Sale, Amortized Cost, 1 to 5 years

10,638

Available-for-Sale, Fair Value, 1 to 5 years

10,852

Available-for-Sale, Amortized Cost, 5 to 10 years

32,695

Available-for-Sale, Fair Value, 5 to 10 years

32,305

Available-for-Sale, Amortized Cost, More than 10 years

8,891

Available-for-Sale, Fair Value, More than 10 years

9,052

Available-for-Sale, Amortized Cost

56,265

19,748

Available-for-Sale, Fair Value

56,268

20,233

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

Held-to-Maturity, Amortized Cost, Within 1 year

3,506

Held-to-Maturity, Fair Value, Within 1 year

3,572

Held-to-Maturity, Amortized Cost, 1 to 5 years

15,500

Held-to-Maturity, Fair Value, 1 to 5 years

16,426

Held-to-Maturity, Amortized Cost, 5 to 10 years

21,235

Held-to-Maturity, Fair Value, 5 to 10 years

23,124

Held-to-Maturity, Amortized Cost, More than 10 years

21,832

Held-to-Maturity, Fair Value, More than 10 years

22,162

Held-to-Maturity, Amortized Cost

62,073

48,157

Held-To-Maturity, Fair value

65,284

51,661

Corporate bonds

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, 1 to 5 years

197,903

Available-for-Sale, Fair Value, 1 to 5 years

197,798

Available-for-Sale, Amortized Cost, 5 to 10 years

77,776

Available-for-Sale, Fair Value, 5 to 10 years

77,329

Available-for-Sale, Amortized Cost, More than 10 years

32,423

Available-for-Sale, Fair Value, More than 10 years

30,899

Available-for-Sale, Amortized Cost

308,102

165,018

Available-for-Sale, Fair Value

306,026

165,628

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

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, 1 to 5 years

2,849

Available-for-Sale, Fair Value, 1 to 5 years

2,831

Available-for-Sale, Amortized Cost, 5 to 10 years

243,705

Available-for-Sale, Fair Value, 5 to 10 years

241,230

Available-for-Sale, Amortized Cost, More than 10 years

292,125

Available-for-Sale, Fair Value, More than 10 years

289,181

Available-for-Sale, Amortized Cost

538,679

455,626

Available-for-Sale, Fair Value

533,242

455,928

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

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, More than 10 years

1,811

Available-for-Sale, Fair Value, More than 10 years

1,811

Available-for-Sale, Amortized Cost

1,811

2,117

Available-for-Sale, Fair Value

1,811

2,117

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

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost, Within 1 year

4,041

Available-for-Sale, Fair Value, Within 1 year

4,059

Available-for-Sale, Amortized Cost, 1 to 5 years

325,970

Available-for-Sale, Fair Value, 1 to 5 years

325,572

Available-for-Sale, Amortized Cost, 5 to 10 years

521,024

Available-for-Sale, Fair Value, 5 to 10 years

517,819

Available-for-Sale, Amortized Cost, More than 10 years

335,250

Available-for-Sale, Fair Value, More than 10 years

330,943

Available-for-Sale, Amortized Cost

2,294,491

Available-for-Sale, Fair Value

2,291,511

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

Held-to-Maturity, Amortized Cost, Within 1 year

3,506

Held-to-Maturity, Fair Value, Within 1 year

3,572

Held-to-Maturity, Amortized Cost, 1 to 5 years

15,500

Held-to-Maturity, Fair Value, 1 to 5 years

16,426

Held-to-Maturity, Amortized Cost, 5 to 10 years

21,235

Held-to-Maturity, Fair Value, 5 to 10 years

23,124

Held-to-Maturity, Amortized Cost, More than 10 years

21,832

Held-to-Maturity, Fair Value, More than 10 years

22,162

Held-to-Maturity, Amortized Cost

364,696

Held-To-Maturity, Fair value

371,658

Mortgage-backed securities

Available-for-sale Securities, Debt Maturities [Abstract]

Available-for-Sale, Amortized Cost

^[1]

1,108,206

988,012

Available-for-Sale, Fair Value

^[1]

1,113,118

996,820

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

Held-to-Maturity, Amortized Cost

^[1]

302,623

367,110

Held-To-Maturity, Fair value

^[1]

$ 306,374

$ 373,572

[1]	All are residential type mortgage-backed securities or U.S. government agency commercial mortgage backed securities.

Investment Securities (Details 5) - USD ($) $ in Thousands	12 Months Ended
Investment Securities (Details 5) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Investment Securities [Abstract]
Proceeds from sales	$ 353,860	$ 419,201	$ 39,731
Gross gains on sales	2,409	6,003	264
Gross losses on sales	(154)	(1,132)	(78)
Net gains on sales of securities	2,255	4,871	186
Income tax expense attributable to sales	$ 862	$ 1,902	$ 72

Investment Securities (Detail Textuals) $ in Thousands	Dec. 31, 2015 USD ($) Securities Security	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Securities available for sale, fair value			$ 301,000
Unrealized loss on transferred securities			$ 8,310
Carrying value of secure public deposits, FHLB advances and other secured borrowings	$ 1,630	$ 1,510
Number of available for sale securities in unrealized loss position \| Security	200
Number of held-to-maturity securities in unrealized loss position \| Securities	26
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, 2015	Dec. 31, 2014
Classifications of loans
Total loans	$ 5,995,441	$ 4,672,119
Less allowance for loan losses	(68,448)	(71,619)
Loans	5,926,993	4,600,500
Loans Receivable
Classifications of loans
Total loans	5,995,441	4,672,119
Less allowance for loan losses	(68,448)	(71,619)
Loans	5,926,993	4,600,500
Loans Receivable \| Owner occupied commercial real estate
Classifications of loans
Total loans	1,493,966	1,163,480
Loans Receivable \| Income producing commercial real estate
Classifications of loans
Total loans	823,729	598,537
Loans Receivable \| Commercial & industrial
Classifications of loans
Total loans	785,417	710,256
Loans Receivable \| Commercial construction
Classifications of loans
Total loans	342,078	196,030
Loans Receivable \| Commercial
Classifications of loans
Total loans	3,445,190	2,668,303
Loans Receivable \| Residential mortgage
Classifications of loans
Total loans	1,029,663	865,789
Loans Receivable \| Home equity lines of credit
Classifications of loans
Total loans	597,806	465,872
Loans Receivable \| Residential construction
Classifications of loans
Total loans	351,700	298,627
Loans Receivable \| Consumer installment
Classifications of loans
Total loans	115,111	104,899
Loans Receivable \| Indirect auto
Classifications of loans
Total loans	$ 455,971	$ 268,629

Loans and Allowance for Credit Losses (Details 1) - Loans Receivable $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period
Additions due to acquisitions	5,335
Accretion	(1,056)
Balance at end of period	$ 4,279

Loans and Allowance for Credit Losses (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	$ 73,549	$ 78,927	$ 107,137
Charge-Offs	(13,415)	(22,667)	(99,654)
Recoveries	7,156	8,789	5,944
Allocation of Unallocated
Provision	3,700	8,500	65,500
Ending Balance	70,990	73,549	78,927
Loans Receivable
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	71,619	76,762	107,137
Charge-Offs	(13,415)	(22,667)	(99,654)
Recoveries	7,156	8,789	5,944
Allocation of Unallocated
Provision	3,088	8,735	63,335
Ending Balance	68,448	71,619	76,762
Loans Receivable \| Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	16,041	17,164	17,265
Charge-Offs	(2,096)	(3,136)	(24,965)
Recoveries	358	3,056	1,305
Allocation of Unallocated		1,278
Provision	2,429	(2,321)	23,559
Ending Balance	16,732	16,041	17,164
Loans Receivable \| Income producing commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	10,296	7,174	10,582
Charge-Offs	(522)	(1,611)	(11,505)
Recoveries	697	725	640
Allocation of Unallocated		688
Provision	(2,236)	3,320	7,457
Ending Balance	8,235	10,296	7,174
Loans Receivable \| Commercial & industrial
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,255	6,527	5,537
Charge-Offs	(1,358)	(2,145)	(18,914)
Recoveries	2,174	1,698	1,888
Allocation of Unallocated		318
Provision	371	(3,143)	18,016
Ending Balance	4,442	3,255	6,527
Loans Receivable \| Commercial construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	4,747	3,669	8,389
Charge-Offs	(507)	(235)	(6,483)
Recoveries	77	6	69
Allocation of Unallocated		388
Provision	1,266	919	1,694
Ending Balance	5,583	4,747	3,669
Loans Receivable \| Residential mortgage
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	20,311	15,446	19,117
Charge-Offs	(3,178)	(7,502)	(8,840)
Recoveries	1,662	1,110	611
Allocation of Unallocated		1,452
Provision	(1,563)	9,805	4,558
Ending Balance	17,232	20,311	15,446
Loans Receivable \| Home equity lines of credit
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	4,574	5,528	7,525
Charge-Offs	(1,094)	(2,314)	(3,437)
Recoveries	226	287	104
Allocation of Unallocated		391
Provision	2,336	682	1,336
Ending Balance	6,042	4,574	5,528
Loans Receivable \| Residential construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	10,603	12,532	26,662
Charge-Offs	(2,291)	(3,176)	(23,049)
Recoveries	832	627	173
Allocation of Unallocated		1,728
Provision	(1,183)	(1,108)	8,746
Ending Balance	7,961	10,603	12,532
Loans Receivable \| Consumer Installment
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	731	1,353	2,527
Charge-Offs	(1,597)	(2,008)	(2,184)
Recoveries	1,044	1,226	1,114
Allocation of Unallocated
Provision	650	160	(104)
Ending Balance	828	731	1,353
Loans Receivable \| Indirect auto
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,061	1,126	220
Charge-Offs	(772)	(540)	(277)
Recoveries	86	54	40
Allocation of Unallocated
Provision	1,018	421	1,143
Ending Balance	1,393	1,061	1,126
Loans Receivable \| Unallocated
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance		6,243	9,313
Charge-Offs
Recoveries
Allocation of Unallocated		(6,243)
Provision			(3,070)
Ending Balance			6,243
Loans Receivable \| Allowance for unfunded commitments
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,930	2,165
Charge-Offs
Recoveries
Allocation of Unallocated
Provision	612	(235)	2,165
Ending Balance	$ 2,542	$ 1,930	$ 2,165

Loans and Allowance for Credit Losses (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	$ 6,797	$ 9,882
Allowance for Loan Losses,Collectively evaluated for impairment	64,193	63,667
Allowance for Loan Losses, Ending balance	70,990	73,549	$ 78,927	$ 107,137
Loans Outstanding, Ending Balance	5,995,441	4,672,119
Loans Receivable
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	6,797	9,882
Allowance for Loan Losses,Collectively evaluated for impairment	61,651	61,737
Allowance for Loan Losses, Ending balance	68,448	71,619	76,762	107,137
Loans Outstanding, Individually evaluated for impairment	104,008	106,472
Loans Outstanding, Collectively evaluated for impairment	5,840,114	4,565,647
PCI	51,319
Loans Outstanding, Ending Balance	5,995,441	4,672,119
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	2,542	1,930
Allowance for Loan Losses, Ending balance	2,542	1,930	2,165
Loans Receivable \| Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	1,465	2,737
Allowance for Loan Losses,Collectively evaluated for impairment	15,267	13,304
Allowance for Loan Losses, Ending balance	16,732	16,041	17,164	17,265
Loans Outstanding, Individually evaluated for impairment	38,268	34,654
Loans Outstanding, Collectively evaluated for impairment	1,442,024	1,128,826
PCI	13,674
Loans Outstanding, Ending Balance	1,493,966	1,163,480
Loans Receivable \| Income producing commercial real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	961	1,917
Allowance for Loan Losses,Collectively evaluated for impairment	7,274	8,379
Allowance for Loan Losses, Ending balance	8,235	10,296	7,174	10,582
Loans Outstanding, Individually evaluated for impairment	23,013	24,484
Loans Outstanding, Collectively evaluated for impairment	772,945	574,053
PCI	27,771
Loans Outstanding, Ending Balance	823,729	598,537
Loans Receivable \| Commercial & industrial
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	280	15
Allowance for Loan Losses,Collectively evaluated for impairment	4,162	3,240
Allowance for Loan Losses, Ending balance	4,442	3,255	6,527	5,537
Loans Outstanding, Individually evaluated for impairment	3,339	3,977
Loans Outstanding, Collectively evaluated for impairment	781,423	706,279
PCI	655
Loans Outstanding, Ending Balance	785,417	710,256
Loans Receivable \| Commercial construction
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	13	729
Allowance for Loan Losses,Collectively evaluated for impairment	5,570	4,018
Allowance for Loan Losses, Ending balance	5,583	4,747	3,669	8,389
Loans Outstanding, Individually evaluated for impairment	10,616	12,321
Loans Outstanding, Collectively evaluated for impairment	329,320	183,709
PCI	2,142
Loans Outstanding, Ending Balance	342,078	196,030
Loans Receivable \| Residential mortgage
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	3,885	3,227
Allowance for Loan Losses,Collectively evaluated for impairment	13,347	17,084
Allowance for Loan Losses, Ending balance	17,232	20,311	15,446	19,117
Loans Outstanding, Individually evaluated for impairment	19,627	18,775
Loans Outstanding, Collectively evaluated for impairment	1,005,860	847,014
PCI	4,176
Loans Outstanding, Ending Balance	1,029,663	865,789
Loans Receivable \| Home equity lines of credit
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	6	47
Allowance for Loan Losses,Collectively evaluated for impairment	6,036	4,527
Allowance for Loan Losses, Ending balance	6,042	4,574	5,528	7,525
Loans Outstanding, Individually evaluated for impairment	167	478
Loans Outstanding, Collectively evaluated for impairment	595,951	465,394
PCI	1,688
Loans Outstanding, Ending Balance	597,806	465,872
Loans Receivable \| Residential construction
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	174	1,192
Allowance for Loan Losses,Collectively evaluated for impairment	7,787	9,411
Allowance for Loan Losses, Ending balance	7,961	10,603	12,532	26,662
Loans Outstanding, Individually evaluated for impairment	7,900	11,604
Loans Outstanding, Collectively evaluated for impairment	342,677	287,023
PCI	1,123
Loans Outstanding, Ending Balance	351,700	298,627
Loans Receivable \| Consumer Installment
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	13	18
Allowance for Loan Losses,Collectively evaluated for impairment	815	713
Allowance for Loan Losses, Ending balance	828	731	1,353	2,527
Loans Outstanding, Individually evaluated for impairment	329	179
Loans Outstanding, Collectively evaluated for impairment	114,741	104,720
PCI	41
Loans Outstanding, Ending Balance	115,111	104,899
Loans Receivable \| Indirect auto
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment
Allowance for Loan Losses,Collectively evaluated for impairment	1,393	1,061
Allowance for Loan Losses, Ending balance	1,393	1,061	1,126	220
Loans Outstanding, Individually evaluated for impairment	749
Loans Outstanding, Collectively evaluated for impairment	455,173	268,629
PCI	49
Loans Outstanding, Ending Balance	$ 455,971	268,629
Loans Receivable \| Unallocated
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Ending balance			$ 6,243	$ 9,313

Loans and Allowance for Credit Losses (Details 4) - Loans Receivable - Executive Officers and Directors - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Summary of loans outstanding to executive officers and directors of the holding company
Balance at beginning of period	$ 3,204	$ 2,898
New loans and advances	40	400
Repayments	(512)	(94)
Balance at end of period	$ 2,732	$ 3,204

Loans and Allowance for Credit Losses (Details 5) - Loans Receivable - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Average balances of impaired loans and income recognized on impaired loans
Average Balance	$ 107,236	$ 109,127	$ 114,633
Interest Revenue Recognized During Impairment	4,962	5,036	6,715
Cash Basis Interest Revenue Received	5,121	5,200	7,524
Owner occupied commercial real estate
Average balances of impaired loans and income recognized on impaired loans
Average Balance	37,842	32,748	31,935
Interest Revenue Recognized During Impairment	1,895	1,647	1,923
Cash Basis Interest Revenue Received	1,975	1,712	2,044
Income producing commercial real estate
Average balances of impaired loans and income recognized on impaired loans
Average Balance	21,889	25,920	27,789
Interest Revenue Recognized During Impairment	1,079	1,270	1,630
Cash Basis Interest Revenue Received	1,077	1,311	1,763
Commercial & industrial
Average balances of impaired loans and income recognized on impaired loans
Average Balance	4,360	4,290	4,609
Interest Revenue Recognized During Impairment	166	175	401
Cash Basis Interest Revenue Received	263	231	865
Commercial construction
Average balances of impaired loans and income recognized on impaired loans
Average Balance	11,920	12,156	13,946
Interest Revenue Recognized During Impairment	443	455	633
Cash Basis Interest Revenue Received	443	458	720
Commercial
Average balances of impaired loans and income recognized on impaired loans
Average Balance	76,011	75,114	78,279
Interest Revenue Recognized During Impairment	3,583	3,547	4,587
Cash Basis Interest Revenue Received	3,758	3,712	5,392
Residential mortgage
Average balances of impaired loans and income recognized on impaired loans
Average Balance	21,396	20,132	20,906
Interest Revenue Recognized During Impairment	868	873	1,091
Cash Basis Interest Revenue Received	838	869	1,066
Home equity lines of credit
Average balances of impaired loans and income recognized on impaired loans
Average Balance	420	518	507
Interest Revenue Recognized During Impairment	17	21	23
Cash Basis Interest Revenue Received	16	22	22
Residential construction
Average balances of impaired loans and income recognized on impaired loans
Average Balance	8,965	13,058	14,558
Interest Revenue Recognized During Impairment	467	576	993
Cash Basis Interest Revenue Received	482	575	1,023
Consumer installment
Average balances of impaired loans and income recognized on impaired loans
Average Balance	223	305	383
Interest Revenue Recognized During Impairment	16	19	21
Cash Basis Interest Revenue Received	16	$ 22	$ 21
Indirect auto
Average balances of impaired loans and income recognized on impaired loans
Average Balance	221
Interest Revenue Recognized During Impairment	11
Cash Basis Interest Revenue Received	$ 11

Loans and Allowance for Credit Losses (Details 6) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Loans individually evaluated for impairment by class of loans
Amount of allowance for loan losses allocated	$ 6,797	$ 9,882
Loans Receivable
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	33,601	28,922
Recorded Investment, With no related allowance recorded	32,725	25,488
Unpaid Principal Balance, With an allowance recorded	72,789	83,768
Recorded Investment, With an allowance recorded	71,283	80,984
Allowance for loan losses, With an allowance recorded	6,797	9,882
Unpaid Principal Balance	106,390	112,690
Recorded Investment	104,008	106,472
Amount of allowance for loan losses allocated	6,797	9,882
Loans Receivable \| Owner occupied commercial real estate
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	14,793	12,025
Recorded Investment, With no related allowance recorded	14,460	11,325
Unpaid Principal Balance, With an allowance recorded	24,043	24,728
Recorded Investment, With an allowance recorded	23,808	23,329
Allowance for loan losses, With an allowance recorded	1,465	2,737
Amount of allowance for loan losses allocated	1,465	2,737
Loans Receivable \| Income producing commercial real estate
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	13,044	8,311
Recorded Investment, With no related allowance recorded	12,827	8,311
Unpaid Principal Balance, With an allowance recorded	10,281	16,352
Recorded Investment, With an allowance recorded	10,186	16,173
Allowance for loan losses, With an allowance recorded	961	1,917
Amount of allowance for loan losses allocated	961	1,917
Loans Receivable \| Commercial & industrial
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	493	1,679
Recorded Investment, With no related allowance recorded	469	1,042
Unpaid Principal Balance, With an allowance recorded	2,957	2,936
Recorded Investment, With an allowance recorded	2,870	2,935
Allowance for loan losses, With an allowance recorded	280	15
Amount of allowance for loan losses allocated	280	15
Loans Receivable \| Commercial construction
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	10,787	12,401
Recorded Investment, With an allowance recorded	10,616	12,321
Allowance for loan losses, With an allowance recorded	13	729
Amount of allowance for loan losses allocated	13	729
Loans Receivable \| Commercial
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	28,330	22,015
Recorded Investment, With no related allowance recorded	27,756	20,678
Unpaid Principal Balance, With an allowance recorded	48,068	56,417
Recorded Investment, With an allowance recorded	47,480	54,758
Allowance for loan losses, With an allowance recorded	2,719	5,398
Loans Receivable \| Residential mortgage
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	791	2,569
Recorded Investment, With no related allowance recorded	791	1,472
Unpaid Principal Balance, With an allowance recorded	19,346	17,732
Recorded Investment, With an allowance recorded	18,836	17,303
Allowance for loan losses, With an allowance recorded	3,885	3,227
Amount of allowance for loan losses allocated	3,885	3,227
Loans Receivable \| Home equity lines of credit
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	167	478
Recorded Investment, With an allowance recorded	167	478
Allowance for loan losses, With an allowance recorded	6	47
Amount of allowance for loan losses allocated	6	47
Loans Receivable \| Residential construction
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	3,731	4,338
Recorded Investment, With no related allowance recorded	3,429	3,338
Unpaid Principal Balance, With an allowance recorded	4,854	8,962
Recorded Investment, With an allowance recorded	4,471	8,266
Allowance for loan losses, With an allowance recorded	174	1,192
Amount of allowance for loan losses allocated	174	1,192
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	354	179
Recorded Investment, With an allowance recorded	329	179
Allowance for loan losses, With an allowance recorded	13	18
Amount of allowance for loan losses allocated	13	18
Loans Receivable \| Indirect auto
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	749
Recorded Investment, With no related allowance recorded	749
Unpaid Principal Balance, With an allowance recorded
Recorded Investment, With an allowance recorded
Allowance for loan losses, With an allowance recorded
Amount of allowance for loan losses allocated

Loans and Allowance for Credit Losses (Details 7) - Loans Receivable - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	$ 22,653	$ 17,881
Owner occupied commercial real estate
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	7,036	4,133
Income producing commercial real estate
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	2,595	717
Commercial & industrial
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	892	1,571
Commercial construction
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	328	83
Commercial
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	10,851	6,504
Residential mortgage
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	8,555	8,196
Home equity lines of credit
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	851	695
Residential construction
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	1,398	2,006
Consumer installment
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	175	134
Indirect auto
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	$ 823	$ 346

Loans and Allowance for Credit Losses (Details 9) - Loans Receivable $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) Contract	Dec. 31, 2014 USD ($) Contract	Dec. 31, 2013 USD ($) Contract
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	80	79	110
Pre-Modification Outstanding Recorded Investment	$ 21,110	$ 13,412	$ 23,701
Post-Modification Outstanding Number of Contracts	$ 20,871	$ 13,235	$ 21,676
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	4	12	17
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 212	$ 1,050	$ 3,360
Owner occupied commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	12	12	12
Pre-Modification Outstanding Recorded Investment	$ 13,496	$ 4,793	$ 6,326
Post-Modification Outstanding Number of Contracts	$ 13,369	$ 4,793	$ 5,227
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	1	1	3
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 178	$ 104	$ 670
Income producing commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	4	3	8
Pre-Modification Outstanding Recorded Investment	$ 1,821	$ 1,459	$ 6,157
Post-Modification Outstanding Number of Contracts	$ 1,821	$ 1,459	$ 6,157
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment
Commercial & industrial
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	9	9	14
Pre-Modification Outstanding Recorded Investment	$ 1,325	$ 1,185	$ 1,464
Post-Modification Outstanding Number of Contracts	$ 1,246	$ 1,185	$ 1,208
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract		2	1
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment		$ 54	$ 35
Commercial construction
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	1	6	1
Pre-Modification Outstanding Recorded Investment	$ 233	$ 829	$ 416
Post-Modification Outstanding Number of Contracts	$ 233	$ 829	$ 416
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract			2
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment			$ 1,454
Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	26	30	35
Pre-Modification Outstanding Recorded Investment	$ 16,875	$ 8,266	$ 14,363
Post-Modification Outstanding Number of Contracts	$ 16,669	$ 8,266	$ 13,008
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	1	3	6
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 178	$ 158	$ 2,159
Residential mortgage
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	37	39	49
Pre-Modification Outstanding Recorded Investment	$ 3,257	$ 3,622	$ 7,098
Post-Modification Outstanding Number of Contracts	$ 3,257	$ 3,445	$ 6,573
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	1	9	3
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 2	$ 892	$ 641
Home equity lines of credit
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	2	1
Pre-Modification Outstanding Recorded Investment	$ 187	$ 36
Post-Modification Outstanding Number of Contracts	$ 177	$ 36
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment
Residential construction
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	5	4	15
Pre-Modification Outstanding Recorded Investment	$ 569	$ 1,262	$ 2,160
Post-Modification Outstanding Number of Contracts	$ 545	$ 1,262	$ 2,015
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract			3
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment			$ 531
Consumer installment
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	10	5	11
Pre-Modification Outstanding Recorded Investment	$ 222	$ 226	$ 80
Post-Modification Outstanding Number of Contracts	$ 222	$ 226	$ 80
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	2		5
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 32		$ 29
Indirect auto
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract
Pre-Modification Outstanding Recorded Investment
Post-Modification Outstanding Number of Contracts
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment

Loans and Allowance for Credit Losses (Details 10) - Loans Receivable $ in Thousands	Dec. 31, 2015 USD ($) Contract	Dec. 31, 2014 USD ($) Contract
Additional information on troubled debt restructurings
Number of Contracts \| Contract	413	352
Pre-Modification Outstanding Recorded Investment	$ 88,015	$ 88,246
Post-Modification Outstanding Recorded Investment	$ 86,588	$ 85,096
Owner occupied commercial real estate
Additional information on troubled debt restructurings
Number of Contracts \| Contract	54	54
Pre-Modification Outstanding Recorded Investment	$ 32,544	$ 27,695
Post-Modification Outstanding Recorded Investment	$ 32,058	$ 26,296
Income producing commercial real estate
Additional information on troubled debt restructurings
Number of Contracts \| Contract	29	31
Pre-Modification Outstanding Recorded Investment	$ 15,703	$ 18,094
Post-Modification Outstanding Recorded Investment	$ 15,629	$ 17,915
Commercial & industrial
Additional information on troubled debt restructurings
Number of Contracts \| Contract	26	32
Pre-Modification Outstanding Recorded Investment	$ 2,955	$ 2,848
Post-Modification Outstanding Recorded Investment	$ 2,870	$ 2,847
Commercial construction
Additional information on troubled debt restructurings
Number of Contracts \| Contract	14	14
Pre-Modification Outstanding Recorded Investment	$ 10,785	$ 11,360
Post-Modification Outstanding Recorded Investment	$ 10,616	$ 11,280
Commercial
Additional information on troubled debt restructurings
Number of Contracts \| Contract	123	131
Pre-Modification Outstanding Recorded Investment	$ 61,987	$ 59,997
Post-Modification Outstanding Recorded Investment	$ 61,173	$ 58,338
Residential mortgage
Additional information on troubled debt restructurings
Number of Contracts \| Contract	173	154
Pre-Modification Outstanding Recorded Investment	$ 19,101	$ 18,630
Post-Modification Outstanding Recorded Investment	$ 18,836	$ 17,836
Home equity lines of credit
Additional information on troubled debt restructurings
Number of Contracts \| Contract	2	2
Pre-Modification Outstanding Recorded Investment	$ 167	$ 478
Post-Modification Outstanding Recorded Investment	$ 167	$ 478
Residential construction
Additional information on troubled debt restructurings
Number of Contracts \| Contract	44	48
Pre-Modification Outstanding Recorded Investment	$ 5,663	$ 8,962
Post-Modification Outstanding Recorded Investment	$ 5,334	$ 8,265
Consumer installment
Additional information on troubled debt restructurings
Number of Contracts \| Contract	22	17
Pre-Modification Outstanding Recorded Investment	$ 348	$ 179
Post-Modification Outstanding Recorded Investment	$ 329	$ 179
Indirect auto
Additional information on troubled debt restructurings
Number of Contracts \| Contract	49
Pre-Modification Outstanding Recorded Investment	$ 749
Post-Modification Outstanding Recorded Investment	$ 749

Loans and Allowance for Credit Losses (Detail Textuals) - Loans Receivable - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying value of purchased credit impaired loans	$ 51,300,000	$ 71,000,000
Remaining accretable fair value mark on loans	7,030,000
Criteria amount for evaluation of impairment	500,000
Accruing substandard relationship	2,000,000
Nonaccrual Loans	22,653,000	17,881,000
Specific reserves	6,370,000	9,720,000
Loans outstanding classified as troubled debt restructurings	$ 224,000	51,000
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	$ 827,000	1,050,000
Nonaccrual Loans	892,000	1,571,000
Indirect auto
Accounts, Notes, Loans and Financing Receivable [Line Items]
Remaining premium	12,000,000
Nonaccrual Loans	823,000	346,000
FHLB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pledged as collateral to secure FHLB advances	$ 2,440,000,000	$ 2,350,000,000

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Premises and equipments
Premises and equipments, gross	$ 279,275	$ 254,318
Less accumulated depreciation	(101,110)	(94,928)
Premises and equipment, net	178,165	159,390
Land and land improvements
Premises and equipments
Premises and equipments, gross	79,686	79,525
Buildings and improvements
Premises and equipments
Premises and equipments, gross	127,493	113,105
Furniture and equipment
Premises and equipments
Premises and equipments, gross	68,309	59,827
Construction in progress
Premises and equipments
Premises and equipments, gross	$ 3,787	$ 1,861

Premises and Equipment (Details 1) $ in Thousands	Dec. 31, 2015 USD ($)
Rent commitments under operating leases
2016	$ 3,484
2017	3,213
2018	2,740
2019	2,624
2020	2,482
Thereafter	8,964
Total	$ 23,507

Premises and Equipment (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Premises and Equipment (Textual) [Abstract]
Depreciation expense	$ 9,360	$ 8,660	$ 9,400
Recognized impairment on properties acquired for future expansion	5,970
Rent expense	$ 2,720	$ 2,140	$ 2,340

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Finite And Indefinite Lived Intangible Assets [Line Items]
Total	$ 16,808
Goodwill	130,612	$ 1,509
Total goodwill and other intangible assets, net	147,420	3,641
Core deposit intangible
Schedule Of Finite And Indefinite Lived Intangible Assets [Line Items]
Gross	49,772	32,652
Less: accumulated amortization	(32,964)	(30,520)
Total	$ 16,808	$ 2,132

Goodwill and Other Intangible Assets (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Roll Forward]
Goodwill balance, beginning of year	$ 307,099	$ 305,590
Acquisition of Business Carolina, Inc.		1,509
Acquisition of Palmetto	114,402
Acquisition of MoneyTree	14,701
Goodwill balance, end of year	436,202	307,099
Accumulated impairment losses balance, beginning of year	(305,590)	(305,590)
Accumulated impairment losses balance, end of year	(305,590)	(305,590)
Goodwill, net of Accumulated Impairment Losses, beginning of year	1,509
Goodwill, net of Accumulated Impairment Losses, end of year	$ 130,612	$ 1,509

Goodwill and Other Intangible Assets (Details 2) $ in Thousands	Dec. 31, 2015 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2016	$ 3,875
2017	2,900
2018	2,310
2019	1,924
2020	1,563
Thereafter	4,236
Total	$ 16,808

Goodwill and Other Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 2,444	$ 1,348	$ 2,031

Servicing Rights (Details) - Government guaranteed loans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Servicing Asset at Fair Value, Amount [Roll Forward]
Servicing rights for government guaranteed loans, beginning of period	$ 2,551
Additions:
Acquired servicing rights	137	2,133
Originated servicing rights capitalized upon sale of loans	1,699	832
Subtractions:
Disposals	(353)	(152)
Changes in fair value:
Due to change in valuation inputs or assumptions used in the valuation model	(322)	(262)
Servicing rights for government guaranteed loans, end of period	$ 3,712	$ 2,551

Servicing Rights (Details 1) - Government guaranteed loans - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Servicing Assets at Fair Value [Line Items]
Fair value of retained Servicing Assets	$ 3,712	$ 2,551
Prepayment rate assumption	6.95%	6.70%
10% adverse change	$ (84)	$ (62)
20% adverse change	$ (163)	$ (122)
Discount rate	11.80%	12.00%
Weighted-average life (years)	6 years 8 months 12 days	6 years 6 months
Weighted-average gross margin	2.02%	2.00%
100 bps adverse change
Servicing Assets at Fair Value [Line Items]
Adverse change	$ (109)	$ (85)
200bps adverse change
Servicing Assets at Fair Value [Line Items]
Adverse change	$ (212)	$ (164)

Servicing Rights (Details 2) - Residential mortgage servicing rights $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Residential mortgage servicing rights, net of valuation allowance, beginning of period
Additions:
Acquired servicing rights	3,454
Originated servicing rights capitalized upon sale of loans	199
Subtractions:
Amortization	(273)
Impairment	(10)
Residential mortgage servicing rights, net of valuation allowance, end of period	$ 3,370

Servicing Rights (Details 3) - Residential mortgage servicing rights $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Valuation allowance, beginning of period
Additions charged to operations, net	10
Valuation allowance, end of period	$ 10

Servicing Rights (Details 4) - Residential Mortgage [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Servicing Asset [Line Items]
2016	$ 819
2017	667
2018	539
2019	434
2020	346
thereafter	565
Servicing asset, Total	$ 3,370

Servicing Rights (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
Servicing Rights (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Government guaranteed loans
Schedule Of Servicing Asset [Line Items]
Servicing of asset for others, Amount not included in balance sheet	$ 151,000	$ 88,000
Contractually specified servicing fees earned by United on servicing rights	1,070	513
Estimated fair value of residential mortgage servicing rights	3,712	$ 2,551
Residential mortgage servicing rights
Schedule Of Servicing Asset [Line Items]
Servicing of asset for others, Amount not included in balance sheet	377,000
Contractually specified servicing fees earned by United on servicing rights	299
Estimated fair value of residential mortgage servicing rights	$ 3,520

Deposits (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Maturing In:
2016	$ 1,027,814
2017	137,114
2018	58,559
2019	23,894
2020	35,222
thereafter	241,939
Total	$ 1,524,542

Deposits (Detail Textuals) - USD ($) $ in Millions	12 Months Ended
Deposits (Detail Textuals) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Deposits [Abstract]
Time deposits (excluding brokered time deposits)	$ 139	$ 135
Certificates of deposit	242	273
Daily average balance of brokered deposits	$ 269	$ 294
Description of fair value hedging instrument	Most of the brokered certificates of deposit have been swapped in fair value hedging relationships to 90 day LIBOR minus a spread that currently exceeds LIBOR, thereby resulting in a negative yield.

Federal Home Loan Bank Advances (Detail Textuals) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
FHLB advances	$ 430	$ 270
Weighted average interest rate advances	0.49%	0.22%
Maximum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Interest payment rates	0.60%

Long-term Debt (Details) - USD ($) $ in Thousands	12 Months Ended
Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long-term debt
Long-term Debt	$ 165,620	$ 129,865
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%
2013 senior debentures
Long-term debt
Long-term Debt	$ 40,000	40,000
Issue Date	2013
Stated maturity date	2018
Earliest call date	2015
Interest rate	6.00%
2022 senior debentures
Long-term debt
Long-term Debt	$ 50,000
Issue Date	2015
Stated maturity date	2022
Earliest call date	2020
Interest Rate	5.000% through August 13, 2020, 3-month LIBOR plus 3.814% thereafter
2027 senior debentures
Long-term debt
Long-term Debt	$ 35,000
Issue Date	2015
Stated maturity date	2027
Earliest call date	2025
Interest Rate	5.500% through August 13, 2025 3-month LIBOR plus 3.71% thereafter
Total senior debentures
Long-term debt
Long-term Debt	$ 160,000	75,000
United Community Capital Trust
Long-term debt
Long-term Debt		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
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
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
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	1,238
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	$ 5,620	$ 54,865

Long-term Debt (Detail Textuals)	12 Months Ended
Long-term Debt (Detail Textuals)	Dec. 31, 2015
2012 senior debentures
Debt Instrument [Line Items]
Senior debentures maturity date	Oct. 15, 2017
2013 senior debentures
Debt Instrument [Line Items]
Percentage of principal amount redeemed	100.00%
Senior debentures maturity date	Aug. 13, 2018
2022 senior debentures
Debt Instrument [Line Items]
Percentage of principal amount redeemed	100.00%
Senior debentures maturity date	Feb. 14, 2022
2027 senior debentures
Debt Instrument [Line Items]
Percentage of principal amount redeemed	100.00%
Senior debentures maturity date	Feb. 14, 2027

Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Securities gains, net	$ 2,255	$ 4,871	$ 186
Loan interest revenue	223,256	196,279	200,893
Loan interest revenue	9,834	7,114	10,025
Time deposit interest expense	3,756	7,133	10,464
Money market deposit interest expense	3,466	3,060	2,210
Tax (expense) or benefit	43,436	39,450	(238,188)
Net of tax	71,511	67,181	261,062
Reclassifications Out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of tax	(1,304)	484	790
Reclassifications Out of Accumulated Other Comprehensive Income \| Realized gains on available-for-sale securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Securities gains, net	2,255	4,871	186
Tax (expense) or benefit	(862)	(1,902)	(72)
Net of tax	1,393	2,969	114
Reclassifications Out of Accumulated Other Comprehensive Income \| Amortization of (losses) 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	(1,702)	(1,656)	731
Tax (expense) or benefit	638	622	(282)
Net of tax	(1,064)	(1,034)	449
Reclassifications Out of Accumulated Other Comprehensive Income \| Amounts 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
Loan interest revenue			52
Time deposit interest expense		(764)
Money market deposit interest expense		(223)
Deposits in banks and short-term investments interest revenue	(129)	(79)
Money market deposit interest expense	(695)	(198)
Federal Home Loan Bank advances interest expense	(1,112)	(234)
Time deposit interest expense		(512)
Total before tax	(1,936)	(2,010)	904
Tax (expense) or benefit	753	782	(352)
Net of tax	(1,183)	(1,228)	552
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	(465)	(365)	(365)
Actuarial losses	(271)		(167)
Total before tax	(736)	(365)	(532)
Tax (expense) or benefit	286	142	207
Net of tax	$ (450)	$ (223)	$ (325)

Earnings Per Share (Details) - USD ($) $ in Thousands	12 Months Ended
Earnings Per Share (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Total preferred stock dividends	$ 67	$ 439	$ 12,078
Series A - 6% fixed
Class of Stock [Line Items]
Total preferred stock dividends			12
Series B - 5% fixed until December 6, 2013, 9% thereafter
Class of Stock [Line Items]
Total preferred stock dividends		159	10,401
Series D - LIBOR plus 9.6875%, resets quarterly
Class of Stock [Line Items]
Total preferred stock dividends		280	1,665
Series H - 1% until March 15, 2016, 9% thereafter
Class of Stock [Line Items]
Total preferred stock dividends	$ 67

Earnings Per Share (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Computation of basic and diluted loss per share
Net income available to common shareholders	$ 71,511	$ 67,181	$ 261,062
Income per common share:
Basic (in dollars per share)	$ 1.09	$ 1.11	$ 4.44
Diluted (in dollars per share)	$ 1.09	$ 1.11	$ 4.44
Weighted average common shares:
Basic (in shares)	65,488	60,588	58,787
Effect of dilutive securities:
Stock options (in shares)	4	2	1
Warrants (in shares)			57
Diluted (in shares)	65,492	60,590	58,845

Earnings Per Share (Detail Textuals) - $ / shares	12 Months Ended
Earnings Per Share (Detail Textuals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Number of common stock called by warrants (in shares)	219,909	219,909	219,909
Exercise of price warrants	$ 61.40	$ 61.40	$ 61.40
Fletcher International Ltd
Class of Stock [Line Items]
Number of common stock called by warrants (in shares)			1,411,765
Exercise of price warrants			$ 21.25
Employees
Class of Stock [Line Items]
Shares issuable upon exercise of grants	241,493	313,555	371,449
Weighted average exercise price of stock options granted to employees	$ 89.92	$ 93.40	$ 98.54
Restricted Stock
Class of Stock [Line Items]
Vesting of restricted stock awards	712,667	829,201	1,073,259

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income tax expense (benefit)
Current	$ 5,140	$ 1,224	$ 3,467
Deferred	37,685	37,524	23,785
Increase (decrease) in valuation allowance	611	702	(265,440)
Total income tax expense (benefit)	$ 43,436	$ 39,450	$ (238,188)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Differences between the provision for income taxes and statutory federal income tax rate
Pretax income at statutory rates	$ 40,255	$ 37,475	$ 12,234
Add (deduct):
State taxes, net of federal benefit	3,537	3,365	895
Bank owned life insurance earnings	(348)	(209)	(704)
Adjustment to reserve for uncertain tax positions	(136)	(200)	(426)
Tax-exempt interest revenue	(662)	(757)	(714)
Equity compensation			676
Transaction costs	509
Tax credits	(190)	(250)	(438)
Change in state statutory tax rate	340		1,003
Change in valuation allowance affecting other comprehensive income			12,174
Increase (decrease) in valuation allowance	611	702	(265,440)
Other	(480)	(676)	2,552
Total income tax expense (benefit)	$ 43,436	$ 39,450	$ (238,188)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Allowance for loan losses	$ 25,840	$ 27,563
Net operating loss carryforwards	155,757	184,015
Deferred compensation	8,727	7,188
Loan purchase accounting adjustments	7,940
Reserve for losses on foreclosed properties	2,025	254
Nonqualified share based compensation	3,628	3,993
Accrued expenses	3,990	2,107
Investment in partnerships	1,814	1,856
Unamortized pension actuarial losses and prior service cost	2,151	1,862
Acquired intangible assets		593
Unrealized losses on securities available-for-sale	2,943
Unrealized losses on cash flow hedges	1,351	1,977
Derivatives	936	457
Other	2,174	714
Total deferred tax assets	219,276	232,579
Deferred tax liabilities:
Unrealized gains on securities available-for-sale		1,340
Acquired intangible assets	5,034
Premises and equipment	398	2,452
Loan origination costs	5,030	4,342
Prepaid expenses	729	626
Servicing asset	2,208
Uncertain tax positions	3,981	4,195
Total deferred tax liabilities	17,380	12,955
Less valuation allowance	4,283	4,121
Net deferred tax asset	$ 197,613	$ 215,503

Income Taxes (Details 3) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of the beginning and ending unrecognized tax benefit
Balance at beginning of year	$ 4,195	$ 4,503	$ 5,069
Additions based on tax positions related to the current year	371	374	352
Decreases resulting from a lapse in the applicable statute of limitations	(585)	(682)	(918)
Balance at end of year	$ 3,981	$ 4,195	$ 4,503

Income Taxes (Detail Textuals) - USD ($)	12 Months Ended
Income Taxes (Detail Textuals) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 30, 2013
Tax Credit Carryforward [Line Items]
Statutory federal income tax rate	35.00%	35.00%	35.00%
Increase in deferred tax asset due to merger and acquisition	$ 16,500,000
Reversal of the valuation allowance				$ 272,000,000
Net deferred tax asset realized based upon future taxable income	216,000,000
Federal alternative minimum tax credits	7,420,000
Federal alternative minimum tax credits subject to annual limitation	2,040,000
Tax benefit related to Uncertain tax positions that increases income from continuing operations	3,300,000
Valuation allowance	4,283,000	$ 4,121,000
Net deferred tax asset	197,613,000	$ 215,503,000
Interest and penalties			$ 59,000
Begin to expire in 2016
Tax Credit Carryforward [Line Items]
State tax credits	6,810,000
Begin to expire in 2018
Tax Credit Carryforward [Line Items]
State net operating loss carryforwards	4,580,000
Begin to expire in 2025
Tax Credit Carryforward [Line Items]
State net operating loss carryforwards	16,900,000
Begin to expire in 2028
Tax Credit Carryforward [Line Items]
Federal general business tax credits	3,010,000
Begin to expire in 2029
Tax Credit Carryforward [Line Items]
State net operating loss carryforwards	464,000,000
Federal net operating loss carryforwards	27,500,000
Begin to expire in 2030
Tax Credit Carryforward [Line Items]
State net operating loss carryforwards	52,200,000
Federal net operating loss carryforwards	$ 315,000,000

Pension and Employee Benefit Plans (Details)	12 Months Ended
Pension and Employee Benefit Plans (Details)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for disclosures	4.25%	4.00%
Discount rate for net periodic benefit cost	4.00%	4.50%
Expected long-term rate of return
Rate of compensation increase
Measurement date	12/31/2015	12/31/2014
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for disclosures	4.53%
Discount rate for net periodic benefit cost	4.50%
Expected long-term rate of return	6.30%
Rate of compensation increase
Measurement date	12/31/2015

Pension and Employee Benefit Plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Modified Retirement Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$ 15,869	$ 13,320
Business combinations
Service cost	376	341	$ 465
Interest cost	628	579	533
Plan amendments	1,353
Actuarial (gains) losses	(297)	1,933
Benefits paid	(334)	(304)
Accumulated benefit obligation - end of year	17,595	15,869	13,320
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Beginning plan assets
Business combinations
Actual return
Employer contribution	334	304
Benefits paid	(334)	(304)
Plan assets - end of year
Funded status - end of year (plan assets less benefit obligations)	(17,595)	(15,869)
Funded Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year
Business combinations	19,620
Service cost
Interest cost	292
Plan amendments
Actuarial (gains) losses	136
Benefits paid	(802)
Accumulated benefit obligation - end of year	19,246
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Beginning plan assets
Business combinations	18,028
Actual return	89
Employer contribution
Benefits paid	(802)
Plan assets - end of year	17,315
Funded status - end of year (plan assets less benefit obligations)	$ (1,931)

Pension and Employee Benefit Plans (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	$ 501,000
Amortization of net losses	(167,000)
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	376	$ 341	$ 465
Interest cost	628	579	533
Expected return on plan assets
Amortization of prior service cost	465	365	365
Amortization of net losses	271		167
Net periodic benefit cost	1,740	$ 1,285	$ 1,530
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost
Interest cost	292
Expected return on plan assets	(375)
Amortization of prior service cost
Amortization of net losses
Net periodic benefit cost	$ (83)

Pension and Employee Benefit Plans (Details 3) $ in Thousands	Dec. 31, 2015 USD ($)
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
2016	$ 394
2017	849
2018	1,066
2019	1,060
2020	1,143
2021-2025	5,610
Total	10,122
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
2016	1,046
2017	1,070
2018	1,109
2019	1,136
2020	1,145
2021-2025	5,957
Total	$ 11,463

Pension and Employee Benefit Plans (Details 4) $ in Thousands	Dec. 31, 2015 USD ($)
Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	$ 17,315
Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	17,315
Cash and cash equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	2,346
Cash and cash equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Cash and cash equivalents \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Cash and cash equivalents \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	2,346
Mutual funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	857
Mutual funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Mutual funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Mutual funds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	857
Corporate stocks \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	1,178
Corporate stocks \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Corporate stocks \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Corporate stocks \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	1,178
Exchange traded funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	12,902
Exchange traded funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Exchange traded funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Exchange traded funds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	12,902
Other \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	32
Other \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Other \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets
Other \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	$ 32

Pension and Employee Benefit Plans (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
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	$ 1,450	$ 1,200	$ 1,240
Number of common stock shares purchased		17,373	48,996
Recognized deferred compensation from continuing operation	21,000	$ 24,000	$ 24,000
Discretionary contribution shares by director			25,000
Estimated net loss	167,000
Prior service costs	501,000
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Employer contribution	334	304
Estimated net loss	(271)		$ (167)
Prior service costs	465	$ 365	$ 365
Expected contribution to plan in year 2016	394,000
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
Employer contribution
Estimated net loss
Prior service costs
Expected contribution to plan in year 2016	$ 1,600

Derivatives and Hedging Activities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	$ 31
Derivative instrument hedges liabilities fair value	2,169	$ 6,167
Derivative assets \| Fair value hedging \| Corporate Bonds
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	31
Derivative liabilities \| Cash flow hedging \| Money market deposits
Derivatives, Fair Value [Line Items]
Derivative instrument hedges liabilities fair value		350
Derivative liabilities \| Fair value hedging \| Brokered CD's
Derivatives, Fair Value [Line Items]
Derivative instrument hedges liabilities fair value	$ 2,169	$ 5,817

Derivatives and Hedging Activities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	$ 20,051	$ 20,599
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	26,656	25,830
Derivative assets \| Customer swap positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	6,185	3,433
Derivative assets \| Dealer offsets to customer swap positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	31	128
Derivative assets \| Mortgage banking - loan commitment
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	188
Derivative assets \| Mortgage banking - forward sales commitment
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	1
Derivative assets \| Bifurcated embedded derivatives
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	9,230	12,262
Derivative assets \| Offsetting positions for de-designated cash flow hedges
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	4,416	4,776
Derivative liabilities \| Customer swap positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	31	129
Derivative liabilities \| Dealer offsets to customer swap positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	6,339	3,456
Derivative liabilities \| Mortgage banking - forward sales commitment
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	22
Derivative 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	15,794	17,467
Derivative liabilities \| De-designated cash flow hedge
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	$ 4,470	$ 4,778

Derivatives and Hedging Activities (Details 2) - Cash flow hedging - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	$ (1,936)	$ (2,010)	$ 904
Interest rate swaps
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Other Comprehensive Income on Derivative (Effective Portion)	(471)	(8,437)	10,084
Interest revenue
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)		(79)	904
Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	(1,936)	(1,931)
Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	$ (7)	$ (107)	$ 70

Derivatives and Hedging Activities (Details 3) - Fair value hedging - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Effect of fair value hedging derivative financial instruments on the consolidated statement of operations
Amount of Gain (Loss) Recognized in Income on Derivative	$ 1,845	$ 10,913	$ (10,148)
Amount of Gain (Loss) Recognized in Income on Hedged Item	(1,635)	(12,194)	11,216
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	1,814	13,400	(16,433)
Amount of Gain (Loss) Recognized in Income on Hedged Item	(1,507)	(14,357)	16,981
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	31	(2,487)	6,285
Amount of Gain (Loss) Recognized in Income on Hedged Item	$ (128)	$ 2,163	$ (5,765)

Derivatives and Hedging Activities (Detail Textuals)	12 Months Ended
Derivatives and Hedging Activities (Detail Textuals)	Dec. 31, 2015 USD ($) Contract	Dec. 31, 2014 USD ($) Contract	Dec. 31, 2013 USD ($)	Mar. 31, 2015 USD ($) Contract
Derivative Instruments, Gain (Loss) [Line Items]
Collateral pledged toward derivatives in a liability position	$ 30,900,000
Cash flow hedging \| Interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Number of derivative contracts outstanding \| Contract				1
Notional amount of terminated Cash flow hedge				$ 175,000,000
Increase to deposit interest expense over the next twelve months	1,890,000
Reclassification of gains from terminated positions			$ 52,000
Fair value hedging of interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Recognized net gain (loss) related to ineffectiveness of the fair value hedging relationships	$ 210,000	$ 1,280,000	1,070,000
Fair value hedging of interest rate risk \| Interest rate swaps
Derivative Instruments, Gain (Loss) [Line Items]
Number of derivative contracts outstanding \| Contract	13	16
Notional amount	$ 156,000,000	$ 197,000,000
Fair value hedging of interest rate risk \| Corporate Bonds \| Interest rate swaps
Derivative Instruments, Gain (Loss) [Line Items]
Number of derivative contracts outstanding \| Contract	1
Notional amount	$ 30,000,000
Fair value hedging of interest rate risk \| Interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Number of derivative contracts outstanding \| Contract		1
Notional amount		$ 175,000,000
Interest expense \| Fair value hedging of interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Net reduction of interest expense	4,460,000	4,610,000	4,670,000
Interest revenue \| Fair value hedging of interest rate risk \| Corporate Bonds
Derivative Instruments, Gain (Loss) [Line Items]
Net reduction of interest expense	$ 498,000	$ 955,000	$ 1,330,000

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Risk-based ratios:
Common equity tier 1 capital, Minimum	4.50%
Common equity tier 1 capital, Well Capitalized	6.50%
Common equity tier 1 capital	11.45%
Tier 1 capital, Minimum	6.00%	4.00%
Tier 1 capital, Well Capitalized	8.00%	6.00%
Tier 1 capital	11.45%	12.05%
Total capital, Minimum	8.00%	8.00%
Total capital, Well Capitalized	10.00%	10.00%
Total capital	12.50%	13.30%
Tier 1 Leverage ratio, Minimum	4.00%	3.00%
Tier 1 Leverage Ratio, Well Capitalized	5.00%	5.00%
Tier 1 Leverage ratio	8.34%	8.69%
Common equity tier 1 capital	$ 773,677
Tier 1 capital	773,677	$ 642,663
Total capital	844,667	709,408
Risk-weighted assets	6,755,011	5,332,822
Average total assets	$ 9,282,243	$ 7,396,450
United Community Bank
Risk-based ratios:
Common equity tier 1 capital	13.01%
Tier 1 capital	13.01%	12.84%
Total capital	14.06%	14.09%
Tier 1 Leverage ratio	9.47%	9.25%
Common equity tier 1 capital	$ 877,169
Tier 1 capital	877,169	$ 683,332
Total capital	948,159	749,927
Risk-weighted assets	6,743,560	5,320,615
Average total assets	$ 9,264,133	$ 7,385,048

Regulatory Matters (Detail Textuals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Regulatory Capital Requirements [Abstract]
Common equity tier 1 capital, Well Capitalized	6.50%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8.00%	6.00%
leverage ratio for supervisory rating of 1	3.00%
Approved cash dividend	$ 77.5	$ 129.0
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%

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	$ 1,351,446	$ 878,160
Letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	23,373	19,861
Minimum Lease Payments
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	$ 23,507	$ 10,877

Preferred Stock (Detail Textuals) - $ / shares				1 Months Ended	12 Months Ended
Preferred Stock (Detail Textuals) - $ / shares	May 01, 2015	Mar. 03, 2014	Jan. 10, 2014	Dec. 27, 2013	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
Preferred stock, shares authorized						10,000,000	10,000,000
Series A Non-Cumulative Preferred
Number of preferred shares redeemed					21,700
Fixed Rate Cumulative Perpetual Preferred Stock, Series B
Number of preferred shares redeemed			105,000	75,000
Cumulative Perpetual Preferred Stock, Series D
Number of preferred shares redeemed		16,613
Non-Cumulative Perpetual Preferred Stock, Series H
Number preferred stock shares outstanding						9,992	0
Liquidation preference amount						$ 1,000
Liquidation preference redemption price in percentage equal to liquidation preference	100.00%
Minimum redemption percentage of number of originally issued shares	25.00%
Redemption percentage of then outstanding shares	100.00%
Redemption percentage of number of originally issued shares	25.00%
Money Tree Corporation \| Non-Cumulative Perpetual Preferred Stock, Series H
Liquidation preference amount	$ 1,000
Current dividend rate	1.00%
Dividend rate increase to rate per annum	9.00%

Equity Compensation and Related Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restricted Stock
Restricted Stock, Shares
Shares Outstanding, Beginning Balance	829,201	1,073,676	485,584
Shares, Granted	265,306	97,016	876,583
Shares, Vested	(305,902)	(336,691)	(195,366)
Shares, Cancelled	(75,938)	(4,800)	(93,125)
Shares Outstanding, Ending Balance	712,667	829,201	1,073,676
Shares Exercisable	1,170
Restricted Stock, Weighted Average Grant Date Fair Value
Weighted-Average Grant-Date Fair Value, Beginning balance	$ 14.76	$ 13.73	$ 10.72
Weighted-Average Grant-Date Fair Value, Granted	18.66	17.33	14.74
Weighted-Average Grant-Date Fair Value, Vested	14.00	12.23	13.16
Weighted-Average Grant-Date Fair Value, Cancelled	15.63	13.78	8.78
Weighted-Average Grant-Date Fair Value, Ending balance	16.44	$ 14.76	$ 13.73
Weighted average grant date fair value, exercisable	$ 10.69
Stock Options
Stock Option, Weighted Average Grant Date Fair Value
Options, Outstanding Shares, Beginning Balance	313,555	350,772	482,528
Options, granted		10,000	5,000
Options, Expired	(45,866)	(32,810)	(67,559)
Options, Cancelled	(26,196)	(14,407)	(69,197)
Options, Outstanding Shares, Ending Balance	241,493	313,555	350,772
Aggregate Intrinsic Value, Exercisable	$ 133
Options, Exercisable, Shares	231,493
Options, Exercisable, Aggregate Intrinsic Value	$ 102
Stock Option, Weighted Average Grant Date Fair Value
Weighted Average Exercise Price, Beginning balance	$ 93.40	$ 97.87	$ 97.73
Weighted Average Exercise Price, Granted		16.71	15.09
Weighted Average Exercise Price, Expired	108.93	115.83	78.95
Weighted Average Exercise Price, Cancelled	98.36	97.80	109.43
Weighted-Average Exercise Price, Ending balance	$ 89.92	$ 93.40	$ 97.87
Weighted Average Remaining Term	2 years 4 months 10 days
Options, Exercisable, Weighted-Average Exercise Price	$ 93.10
Options, Exercisable, Weighted-Average Remaining Contractual Term (Years)	2 years 1 month 2 days

Equity Compensation and Related Plans (Details 1)	12 Months Ended
Equity Compensation and Related Plans (Details 1)	Dec. 31, 2015 $ / shares shares
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	26,823
Options Outstanding, Range Minimum	$ 10.00
Options Outstanding, Range Maximum	30.00
Options Outstanding, Weighted Average Price	$ 14.96
Options Outstanding, Average Remaining Life	7 years 7 days
Options, Exercisable, Shares \| shares	16,823
Weighted Average Exercise Price, Options Exercisable	$ 14.16
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	40,796
Options Outstanding, Range Minimum	$ 30.01
Options Outstanding, Range Maximum	50.00
Options Outstanding, Weighted Average Price	$ 31.69
Options Outstanding, Average Remaining Life	3 years 4 months 20 days
Options, Exercisable, Shares \| shares	40,796
Weighted Average Exercise Price, Options Exercisable	$ 31.69
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	62,260
Options Outstanding, Range Minimum	$ 50.01
Options Outstanding, Range Maximum	70.00
Options Outstanding, Weighted Average Price	$ 66.29
Options Outstanding, Average Remaining Life	2 years 3 months 16 days
Options, Exercisable, Shares \| shares	62,260
Weighted Average Exercise Price, Options Exercisable	$ 66.29
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	2,075
Options Outstanding, Range Minimum	$ 70.01
Options Outstanding, Range Maximum	90.00
Options Outstanding, Weighted Average Price	$ 77.53
Options Outstanding, Average Remaining Life	2 years 2 months 29 days
Options, Exercisable, Shares \| shares	2,075
Weighted Average Exercise Price, Options Exercisable	$ 77.53
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	936
Options Outstanding, Range Minimum	$ 110.01
Options Outstanding, Range Maximum	130.00
Options Outstanding, Weighted Average Price	$ 118.43
Options Outstanding, Average Remaining Life	1 year 9 months
Options, Exercisable, Shares \| shares	936
Weighted Average Exercise Price, Options Exercisable	$ 118.43
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	107,356
Options Outstanding, Range Minimum	$ 130.01
Options Outstanding, Range Maximum	150.00
Options Outstanding, Weighted Average Price	$ 143.71
Options Outstanding, Average Remaining Life	10 months 9 days
Options, Exercisable, Shares \| shares	107,356
Weighted Average Exercise Price, Options Exercisable	$ 143.71
Exercise Price Range $150.01 - 155.25
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	1,247
Options Outstanding, Range Minimum	$ 150.01
Options Outstanding, Range Maximum	155.25
Options Outstanding, Weighted Average Price	$ 155.25
Options Outstanding, Average Remaining Life	11 months 4 days
Options, Exercisable, Shares \| shares	1,247
Weighted Average Exercise Price, Options Exercisable	$ 155.25
Exercise Price Range $10.00 To 155.25
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	241,493
Options Outstanding, Range Minimum	$ 10.00
Options Outstanding, Range Maximum	155.25
Options Outstanding, Weighted Average Price	$ 89.92
Options Outstanding, Average Remaining Life	2 years 4 months 8 days
Options, Exercisable, Shares \| shares	231,493
Weighted Average Exercise Price, Options Exercisable	$ 93.10

Equity Compensation and Related Plans (Details 2)	12 Months Ended
Equity Compensation and Related Plans (Details 2)	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
Expected volatility	66.00%	30.00%
Expected dividend yield	1.00%	0.00%
Expected life (in years)	6 years 3 months	6 years 3 months
Risk-free rate	2.10%	2.00%

Equity Compensation and Related Plans (Details textuals) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period under Plan	4 years
Maximum exercisable period	10 years
Additional awards granted under Plan	248,000
Compensation expense	$ 1,450,000	$ 1,200,000	$ 1,240,000
Deferred income tax expense (benefit)	38,296,000	$ 38,226,000	$ (241,655,000)
Weighted average grant date fair value, granted		$ 9.49	$ 5.10
Unrecognized compensation cost related to nonvested stock options	$ 8,940,000
Weighted average period over which compensation cost is expected to be recognized	2 years 5 months 9 days
Aggregate grant date fair value of options and restricted stock that vested during the period	$ 4,260,000
Shares issued in connection with DRIP	2,916	191
Shares purchased by United's 401(k) retirement plan		17,373	48,996
Discount offered to employees under United has an Employee Stock Purchase Program (ESPP) to purchase shares of common stock	10.00%	5.00%	5.00%
Stock issued during period shares employee stock pension plan	14,213	10,506	13,982
Common stock issuable shares under deferred compensation plan	458,953	357,983
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted		10,000	5,000
Compensation expense	$ 35,000	$ 15,000	$ (51,000)
Deferred income tax expense (benefit)	14,000	6,000	(20,000)
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	4,370,000	$ 4,290,000	$ 2,850,000
Total intrinsic value of restricted stock	$ 13,900,000
Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted			9,344
Share based compensation arrangement by share based payment award awards granted during period aggregate fair value			$ 108,000

Assets and Liabilities Measured at Fair Value (Details) - Recurring - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Level 1
Assets:
Assets, fair value	$ 172,156	$ 109,573
Liabilities:
Liabilities, fair value	3,450	3,864
Level 1 \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value	3,450	3,864
Level 1 \| Derivative financial instruments
Liabilities:
Liabilities, fair value
Level 1 \| U.S. Treasury securities
Assets:
Assets, fair value	168,706	105,709
Level 1 \| U.S. Agencies
Assets:
Assets, 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	3,450	3,864
Level 1 \| Servicing rights for government guaranteed loans
Assets:
Assets, fair value
Level 1 \| Derivative financial instruments
Assets:
Assets, fair value
Level 2
Assets:
Assets, fair value	2,132,719	1,684,612
Liabilities:
Liabilities, fair value	13,031	13,018
Level 2 \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value
Level 2 \| Derivative financial instruments
Liabilities:
Liabilities, fair value	13,031	13,018
Level 2 \| U.S. Treasury securities
Assets:
Assets, fair value
Level 2 \| U.S. Agencies
Assets:
Assets, fair value	112,340	36,299
Level 2 \| State and political subdivisions
Assets:
Assets, fair value	56,268	20,233
Level 2 \| Mortgage-backed securities
Assets:
Assets, fair value	1,113,118	996,820
Level 2 \| Corporate bonds
Assets:
Assets, fair value	305,276	164,878
Level 2 \| Asset-backed securities
Assets:
Assets, fair value	533,242	455,928
Level 2 \| Other
Assets:
Assets, fair value	1,811	2,117
Level 2 \| Deferred compensation plan assets
Assets:
Assets, fair value
Level 2 \| Servicing rights for government guaranteed loans
Assets:
Assets, fair value
Level 2 \| Derivative financial instruments
Assets:
Assets, fair value	10,664	8,337
Level 3
Assets:
Assets, fair value	13,880	15,563
Liabilities:
Liabilities, fair value	15,794	18,979
Level 3 \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value
Level 3 \| Derivative financial instruments
Liabilities:
Liabilities, fair value	15,794	18,979
Level 3 \| U.S. Treasury securities
Assets:
Assets, fair value
Level 3 \| U.S. Agencies
Assets:
Assets, 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	750	750
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 \| Servicing rights for government guaranteed loans
Assets:
Assets, fair value	3,712	2,551
Level 3 \| Derivative financial instruments
Assets:
Assets, fair value	9,418	12,262
Total
Assets:
Assets, fair value	2,318,755	1,809,748
Liabilities:
Liabilities, fair value	32,275	35,861
Total \| Deferred compensation plan liability
Liabilities:
Liabilities, fair value	3,450	3,864
Total \| Derivative financial instruments
Liabilities:
Liabilities, fair value	28,825	31,997
Total \| U.S. Treasury securities
Assets:
Assets, fair value	168,706	105,709
Total \| U.S. Agencies
Assets:
Assets, fair value	112,340	36,299
Total \| State and political subdivisions
Assets:
Assets, fair value	56,268	20,233
Total \| Mortgage-backed securities
Assets:
Assets, fair value	1,113,118	996,820
Total \| Corporate bonds
Assets:
Assets, fair value	306,026	165,628
Total \| Asset-backed securities
Assets:
Assets, fair value	533,242	455,928
Total \| Other
Assets:
Assets, fair value	1,811	2,117
Total \| Deferred compensation plan assets
Assets:
Assets, fair value	3,450	3,864
Total \| Servicing rights for government guaranteed loans
Assets:
Assets, fair value	3,712	2,551
Total \| Derivative financial instruments
Assets:
Assets, fair value	$ 20,082	$ 20,599

Assets and Liabilities Measured at Fair Value (Details 1) - Recurring - Level 3 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative Asset
Assets measured at fair value on recurring basis using significant unobservable inputs
Balance at beginning of period	$ 12,262
Business combinations	286
Additions	311
Sales and settlements	(409)
Other comprehensive income
Amounts included in earnings - fair value adjustments	(3,032)
Transfers between valuation levels, net		12,262
Balance at end of period	9,418	12,262
Derivative Liability
Assets measured at fair value on recurring basis using significant unobservable inputs
Balance at beginning of period	18,979
Business combinations
Additions
Sales and settlements
Other comprehensive income
Amounts included in earnings - fair value adjustments	(3,185)
Transfers between valuation levels, net		18,979
Balance at end of period	15,794	18,979
Servicing rights for government guaranteed loans
Assets measured at fair value on recurring basis using significant unobservable inputs
Balance at beginning of period	2,551
Business combinations	137	2,133
Additions	1,699	832
Sales and settlements	(353)	(152)
Other comprehensive income
Amounts included in earnings - fair value adjustments	(322)	(262)
Transfers between valuation levels, net
Balance at end of period	3,712	2,551
Securities Available-for-Sale
Assets measured at fair value on recurring basis using significant unobservable inputs
Balance at beginning of period	750	350	350
Business combinations
Additions
Sales and settlements
Other comprehensive income		400
Amounts included in earnings - fair value adjustments
Transfers between valuation levels, net
Balance at end of period	$ 750	$ 750	$ 350

Assets and Liabilities Measured at Fair Value (Details 2) - Recurring - Level 3 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 13,880	$ 15,563
Liabilities, fair value	15,794	18,979
Derivative assets - mortgage
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 188
ValuationTechnique	Internal model
Unobservable Inputs	Pull through rate
Derivative assets - mortgage \| Weighted Average
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	85.00%
Derivative assets - other
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 9,230	12,262
ValuationTechnique	Dealer priced
Unobservable Inputs	Dealer priced
Derivative liabilities
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Liabilities, fair value	$ 15,794	18,979
ValuationTechnique	Dealer priced
Unobservable Inputs	Dealer priced
Servicing rights for government guaranteed loans
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 3,712	$ 2,551
ValuationTechnique	Discounted cash flow
Unobservable Inputs	Discount rate Prepayment rate
Servicing rights for government guaranteed loans \| Weighted Average
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	11.80%	12.00%
Prepayment Rate	6.95%	6.70%
Corporate bonds
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 750	$ 750
ValuationTechnique	Indicative bid provided by a broker
Unobservable Inputs	Multiple factors, including but not limited to, current operations, financial condition, cash flows, and recently executed financing transactions related to the company

Assets and Liabilities Measured at Fair Value (Details 3) - Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	7,589	7,317
Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	$ 7,589	$ 7,317

Assets and Liabilities Measured at Fair Value (Details 4) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Assets:
Securities held to maturity	$ 371,658	$ 425,233
Loans, net	5,926,993	4,600,500
Level 1
Assets:
Securities held to maturity
Loans, net
Mortgage loans held for sale
Residential mortgage servicing rights
Liabilities:
Deposits
Federal Home Loan Bank advances
Long-term debt
Level 2
Assets:
Securities held to maturity	371,658	425,233
Loans, net
Mortgage loans held for sale	24,660	14,139
Residential mortgage servicing rights
Liabilities:
Deposits	7,881,109	6,328,264
Federal Home Loan Bank advances	430,119	270,125
Long-term debt
Level 3
Assets:
Securities held to maturity
Loans, net	5,840,554	4,549,027
Mortgage loans held for sale
Residential mortgage servicing rights	3,521
Liabilities:
Deposits
Federal Home Loan Bank advances
Long-term debt	166,668	132,814
Total
Assets:
Securities held to maturity	371,658	425,233
Loans, net	5,840,554	4,549,027
Mortgage loans held for sale	24,660	14,139
Residential mortgage servicing rights	3,521
Liabilities:
Deposits	7,881,109	6,328,264
Federal Home Loan Bank advances	430,119	270,125
Long-term debt	166,668	132,814
Carrying Amount
Assets:
Securities held to maturity	364,696	415,267
Loans, net	5,926,993	4,600,500
Mortgage loans held for sale	24,231	13,737
Residential mortgage servicing rights	3,370
Liabilities:
Deposits	7,881,089	6,326,512
Federal Home Loan Bank advances	430,125	270,125
Long-term debt	$ 165,620	$ 129,865

Assets and Liabilities Measured at Fair Value (Detail Textuals)	12 Months Ended
	Dec. 31, 2014
Fair Value [Abstract]
Percentage of written down in appraisal value of nonaccrual impaired loans	80.00%
Maximum remaining maturity of financial instruments having no defined maturity	180 days

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Operations
Shared service fees from subsidiaries	$ 36,825	$ 33,073	$ 31,997
Other	9,834	7,114	10,025
Total income	326,252	269,935	209,256
Interest expense	21,109	25,551	27,682
Other expense	20,213	14,204	15,171
Income tax benefit	43,436	39,450	(238,188)
Net income	71,578	67,620	273,140
Parent
Statement of Operations
Dividends from bank and other subsidiaries	81,000	132,000	50,000
Shared service fees from subsidiaries	7,628	8,057	6,764
Other	123	424	1,217
Total income	88,751	140,481	57,981
Interest expense	10,385	11,550	10,977
Other expense	11,185	9,868	8,658
Total expenses	21,570	21,418	19,635
Income tax benefit	1,709	2,357	24,862
Income before equity in undistributed earnings of subsidiaries	68,890	121,420	63,208
Equity in undistributed earnings of subsidiaries	2,688	(53,800)	209,932
Net income	$ 71,578	$ 67,620	$ 273,140

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash	$ 240,363	$ 192,655
Other assets	103,755	61,563
Total assets	9,626,108	7,566,986
Liabilities and Shareholders' Equity
Long-term debt	165,620	129,865
Total liabilities	8,607,823	6,827,409
Shareholders' equity	1,018,285	739,577	$ 795,715	$ 581,405
Total liabilities and shareholders' equity	9,626,108	7,566,986
Parent
Assets
Cash	50,338	31,967
Investment in subsidiaries	1,114,856	816,919
Other assets	32,730	32,295
Total assets	1,197,924	881,181
Liabilities and Shareholders' Equity
Long-term debt	165,620	129,865
Other liabilities	14,019	11,739
Total liabilities	179,639	141,604
Shareholders' equity	1,018,285	739,577
Total liabilities and shareholders' equity	$ 1,197,924	$ 881,181

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities:
Net income	$ 71,578	$ 67,620	$ 273,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion	22,652	19,952	26,388
Loss on prepayment of debt	(1,294)	(4,446)
Investing activities:
Payment for acquisition	(35,497)	31,261
Sales and paydowns of securities available for sale	353,860	419,201	39,731
Financing activities:
Repayment of long-term debt	48,521		35,000
Proceeds from issuance of long-term debt	83,924		40,000
Proceeds from issuance of common stock, net of offering costs		12,206
Proceeds from exercise of warrant			19,389
Repurchase of outstanding warrant		(12,000)
Retirement of preferred stock		(121,613)	(75,217)
Cash dividends on common stock	(14,822)	(1,810)
Net change in cash	47,708	(36,243)	(22,251)
Cash and cash equivalents at beginning of year	192,655	228,898	251,149
Cash and cash equivalents at end of year	240,363	192,655	228,898
Parent
Operating activities:
Net income	71,578	67,620	273,140
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of the subsidiaries	(2,688)	53,800	(209,932)
Depreciation, amortization and accretion	26	22	82
Loss on prepayment of debt	754
Stock-based compensation	4,403	4,304	3,045
Change in assets and liabilities:
Other assets	515	2,529	(29,168)
Other liabilities	(396)	(9,177)	5,682
Net cash provided by operating activities	74,192	119,098	42,849
Investing activities:
Payment for acquisition	(76,893)
Purchases of premises and equipment	(12)	(44)
Sales and paydowns of securities available for sale	250	537	586
Net cash provided by (used in) investing activities	(76,655)	493	586
Financing activities:
Repayment of long-term debt	(48,521)		(35,000)
Proceeds from issuance of long-term debt	83,924		40,000
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans	303	469	796
Proceeds from issuance of common stock, net of offering costs		12,206
Proceeds from exercise of warrant			19,389
Repurchase of outstanding warrant		(12,000)
Retirement of preferred stock		(121,613)	(75,217)
Cash dividends on common stock	(14,822)	(1,810)
Cash dividends on Series A preferred stock			(15)
Cash dividends on Series B preferred stock		(802)	(9,440)
Cash dividends on Series D preferred stock		(412)	(1,657)
Cash dividends on Series H preferred stock	(50)
Net cash provided by (used in) financing activities	20,834	(123,962)	(61,144)
Net change in cash	18,371	(4,371)	(17,709)
Cash and cash equivalents at beginning of year	31,967	36,338	54,047
Cash and cash equivalents at end of year	$ 50,338	$ 31,967	$ 36,338

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	$ 416,640
Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure	400,000	$ 375,000
Amounts related to agreements not included in offsetting disclosure	16,640
U.S. Treasuries
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	100,000
U.S. Government agencies
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	32
Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	316,608
Overnight and Continuous
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	16,640
Overnight and Continuous \| U.S. Treasuries
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements
Overnight and Continuous \| U.S. Government agencies
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	32
Overnight and Continuous \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	16,608
Up to 30 Days
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	25,000
Up to 30 Days \| U.S. Treasuries
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements
Up to 30 Days \| U.S. Government agencies
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements
Up to 30 Days \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	25,000
30 to 90 Days
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	275,000
30 to 90 Days \| U.S. Treasuries
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	100,000
30 to 90 Days \| U.S. Government agencies
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements
30 to 90 Days \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	175,000
91 to 110 days
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	100,000
91 to 110 days \| U.S. Treasuries
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements
91 to 110 days \| U.S. Government agencies
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements
91 to 110 days \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	$ 100,000

Loans and Allowance for Credit Losses (Details 11) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Risk category of loans by class of loans
Total loans	$ 5,995,441	$ 4,672,119
Loans Receivable
Risk category of loans by class of loans
Total loans	5,995,441	4,672,119
Total loans, excluding PCI loans	5,944,122
PCI Loans	51,319
Loans Receivable \| Pass
Risk category of loans by class of loans
Total loans		4,466,798
Total loans, excluding PCI loans	5,770,315
PCI Loans	13,464
Loans Receivable \| Watch
Risk category of loans by class of loans
Total loans		59,047
Total loans, excluding PCI loans	48,473
PCI Loans	13,009
Loans Receivable \| Substandard
Risk category of loans by class of loans
Total loans		146,274
Total loans, excluding PCI loans	125,334
PCI Loans	23,935
Loans Receivable \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans	911
Loans Receivable \| Owner occupied commercial real estate
Risk category of loans by class of loans
Total loans	1,493,966	1,163,480
Total loans, excluding PCI loans	1,480,292
PCI Loans	13,674
Loans Receivable \| Owner occupied commercial real estate \| Pass
Risk category of loans by class of loans
Total loans		1,094,057
Total loans, excluding PCI loans	1,414,353
PCI Loans	1,811
Loans Receivable \| Owner occupied commercial real estate \| Watch
Risk category of loans by class of loans
Total loans		18,889
Total loans, excluding PCI loans	24,175
PCI Loans	6,705
Loans Receivable \| Owner occupied commercial real estate \| Substandard
Risk category of loans by class of loans
Total loans		50,534
Total loans, excluding PCI loans	41,764
PCI Loans	4,809
Loans Receivable \| Owner occupied commercial real estate \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans	349
Loans Receivable \| Income producing commercial real estate
Risk category of loans by class of loans
Total loans	823,729	598,537
Total loans, excluding PCI loans	795,958
PCI Loans	27,771
Loans Receivable \| Income producing commercial real estate \| Pass
Risk category of loans by class of loans
Total loans		560,559
Total loans, excluding PCI loans	771,792
PCI Loans	9,378
Loans Receivable \| Income producing commercial real estate \| Watch
Risk category of loans by class of loans
Total loans		16,701
Total loans, excluding PCI loans	4,151
PCI Loans	5,766
Loans Receivable \| Income producing commercial real estate \| Substandard
Risk category of loans by class of loans
Total loans		21,277
Total loans, excluding PCI loans	20,015
PCI Loans	12,627
Loans Receivable \| Income producing commercial real estate \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Commercial & industrial
Risk category of loans by class of loans
Total loans	785,417	710,256
Total loans, excluding PCI loans	784,762
PCI Loans	655
Loans Receivable \| Commercial & industrial \| Pass
Risk category of loans by class of loans
Total loans		696,805
Total loans, excluding PCI loans	770,287
PCI Loans	17
Loans Receivable \| Commercial & industrial \| Watch
Risk category of loans by class of loans
Total loans		4,017
Total loans, excluding PCI loans	8,171
PCI Loans	83
Loans Receivable \| Commercial & industrial \| Substandard
Risk category of loans by class of loans
Total loans		9,434
Total loans, excluding PCI loans	6,304
PCI Loans	505
Loans Receivable \| Commercial & industrial \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans	50
Loans Receivable \| Commercial construction
Risk category of loans by class of loans
Total loans	342,078	196,030
Total loans, excluding PCI loans	339,936
PCI Loans	2,142
Loans Receivable \| Commercial construction \| Pass
Risk category of loans by class of loans
Total loans		190,070
Total loans, excluding PCI loans	335,571
PCI Loans	1,698
Loans Receivable \| Commercial construction \| Watch
Risk category of loans by class of loans
Total loans		2,311
Total loans, excluding PCI loans	3,069
PCI Loans	6
Loans Receivable \| Commercial construction \| Substandard
Risk category of loans by class of loans
Total loans		3,649
Total loans, excluding PCI loans	1,296
PCI Loans	438
Loans Receivable \| Commercial construction \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Commercial
Risk category of loans by class of loans
Total loans	3,445,190	2,668,303
Total loans, excluding PCI loans	3,400,948
PCI Loans	44,242
Loans Receivable \| Commercial \| Pass
Risk category of loans by class of loans
Total loans		2,541,491
Total loans, excluding PCI loans	3,292,003
PCI Loans	12,904
Loans Receivable \| Commercial \| Watch
Risk category of loans by class of loans
Total loans		41,918
Total loans, excluding PCI loans	39,566
PCI Loans	12,560
Loans Receivable \| Commercial \| Substandard
Risk category of loans by class of loans
Total loans		84,894
Total loans, excluding PCI loans	69,379
PCI Loans	18,379
Loans Receivable \| Commercial \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans	399
Loans Receivable \| Residential mortgage
Risk category of loans by class of loans
Total loans	1,029,663	865,789
Total loans, excluding PCI loans	1,025,487
PCI Loans	4,176
Loans Receivable \| Residential mortgage \| Pass
Risk category of loans by class of loans
Total loans		814,168
Total loans, excluding PCI loans	985,109
PCI Loans
Loans Receivable \| Residential mortgage \| Watch
Risk category of loans by class of loans
Total loans		11,594
Total loans, excluding PCI loans	5,070
PCI Loans	410
Loans Receivable \| Residential mortgage \| Substandard
Risk category of loans by class of loans
Total loans		40,027
Total loans, excluding PCI loans	35,308
PCI Loans	3,766
Loans Receivable \| Residential mortgage \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Home equity lines of credit
Risk category of loans by class of loans
Total loans	597,806	465,872
Total loans, excluding PCI loans	596,118
PCI Loans	1,688
Loans Receivable \| Home equity lines of credit \| Pass
Risk category of loans by class of loans
Total loans		459,881
Total loans, excluding PCI loans	589,749
PCI Loans	214
Loans Receivable \| Home equity lines of credit \| Watch
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans	24
PCI Loans
Loans Receivable \| Home equity lines of credit \| Substandard
Risk category of loans by class of loans
Total loans		5,991
Total loans, excluding PCI loans	6,345
PCI Loans	1,474
Loans Receivable \| Home equity lines of credit \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Residential construction
Risk category of loans by class of loans
Total loans	351,700	298,627
Total loans, excluding PCI loans	350,577
PCI Loans	1,123
Loans Receivable \| Residential construction \| Pass
Risk category of loans by class of loans
Total loans		280,166
Total loans, excluding PCI loans	335,341
PCI Loans	345
Loans Receivable \| Residential construction \| Watch
Risk category of loans by class of loans
Total loans		5,535
Total loans, excluding PCI loans	3,813
PCI Loans	39
Loans Receivable \| Residential construction \| Substandard
Risk category of loans by class of loans
Total loans		12,926
Total loans, excluding PCI loans	11,423
PCI Loans	227
Loans Receivable \| Residential construction \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans	512
Loans Receivable \| Consumer installment
Risk category of loans by class of loans
Total loans	115,111	104,899
Total loans, excluding PCI loans	115,070
PCI Loans	41
Loans Receivable \| Consumer installment \| Pass
Risk category of loans by class of loans
Total loans		103,383
Total loans, excluding PCI loans	114,178
PCI Loans	1
Loans Receivable \| Consumer installment \| Watch
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Consumer installment \| Substandard
Risk category of loans by class of loans
Total loans		1,516
Total loans, excluding PCI loans	892
PCI Loans	40
Loans Receivable \| Consumer installment \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Indirect auto
Risk category of loans by class of loans
Total loans	455,971	268,629
Total loans, excluding PCI loans	455,922
PCI Loans	49
Loans Receivable \| Indirect auto \| Pass
Risk category of loans by class of loans
Total loans		267,709
Total loans, excluding PCI loans	453,935
PCI Loans
Loans Receivable \| Indirect auto \| Watch
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans
Loans Receivable \| Indirect auto \| Substandard
Risk category of loans by class of loans
Total loans		920
Total loans, excluding PCI loans	1,987
PCI Loans	49
Loans Receivable \| Indirect auto \| Doubtful / Loss
Risk category of loans by class of loans
Total loans
Total loans, excluding PCI loans
PCI Loans