0001144204-18-011220 | 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, 2017	Feb. 01, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
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 Common Stock, Shares Outstanding		79,110,975
Entity Public Float			$ 1,947,033,771
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest revenue:
Loans, including fees	$ 315,050	$ 268,382	$ 223,256
Investment securities:
Taxable	70,172	63,413	51,143
Tax exempt	2,216	614	705
Deposits in banks and short-term investments	2,282	2,611	3,428
Total interest revenue	389,720	335,020	278,532
Deposits:
NOW	3,365	1,903	1,505
Money market	7,033	4,982	3,466
Savings	135	135	98
Time	6,529	3,136	3,756
Total deposit interest expense	17,062	10,156	8,825
Short-term borrowings	352	399	364
Federal Home Loan Bank advances	6,095	3,676	1,743
Long-term debt	10,226	11,005	10,177
Total interest expense	33,735	25,236	21,109
Net interest revenue	355,985	309,784	257,423
(Release of) provision for credit losses	3,800	(800)	3,700
Net interest revenue after provision for credit losses	352,185	310,584	253,723
Fee revenue:
Service charges and fees	38,295	42,113	36,825
Mortgage loan and other related fees	18,320	20,292	13,592
Brokerage fees	4,633	4,280	5,041
Gains from sales of SBA/USDA loans	10,493	9,545	6,276
Securities gains, net	42	982	2,255
Losses on prepayment of borrowings			(1,294)
Other	16,477	16,485	9,834
Total fee revenue	88,260	93,697	72,529
Total revenue	440,445	404,281	326,252
Operating expenses:
Salaries and employee benefits	153,098	138,789	116,688
Occupancy	20,344	19,603	15,372
Communications and equipment	19,660	18,355	15,273
FDIC assessments and other regulatory charges	6,534	5,866	5,106
Professional fees	12,074	11,822	10,175
Postage, printing and supplies	5,952	5,382	4,273
Advertising and public relations	4,242	4,426	3,667
Amortization of intangibles	4,845	4,182	2,444
Foreclosed property	1,254	1,051	32
Merger-related and other charges	13,901	8,122	17,995
Other	25,707	23,691	20,213
Total operating expenses	267,611	241,289	211,238
Income before income taxes	172,834	162,992	115,014
Income tax expense	105,013	62,336	43,436
Net income	67,821	100,656	71,578
Net income available to common shareholders	$ 67,250	$ 100,635	$ 71,511
Income per common share:
Basic (in dollars per share)	$ 0.92	$ 1.40	$ 1.09
Diluted (in dollars per share)	$ 0.92	$ 1.40	$ 1.09
Weighted average common shares outstanding:
Basic (in shares)	73,247	71,910	65,488
Diluted (in shares)	73,259	71,915	65,492

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated Statement of Comprehensive Income (Loss) [Abstract]
Net income, Before-tax Amount	$ 172,834	$ 162,992	$ 115,014
Net income, Tax (Expense) Benefit	(105,013)	(62,336)	(43,436)
Net income, Net of Tax Amount	67,821	100,656	71,578
Unrealized gains (losses) on available-for- sale securities:
Unrealized holding gains (losses) arising during period, Before-tax Amount	8	(3,609)	(10,779)
Unrealized holding gains (losses) arising during period, Tax (Expense) Benefit	75	1,274	4,004
Unrealized holding (losses) gains arising during period, Net of Tax Amount	83	(2,335)	(6,775)
Reclassification adjustment for gains included in net income, Before-tax Amount	(42)	(982)	(2,255)
Reclassification adjustment for gains included in net income, Tax (Expense) Benefit	14	371	862
Reclassification adjustment for gains included in net income, Net of Tax Amount	(28)	(611)	(1,393)
Net unrealized gains (losses), Before-tax Amount	(34)	(4,591)	(13,034)
Net unrealized losses, Tax (Expense) Benefit	89	1,645	4,866
Net unrealized gains (losses), Net of Tax Amount	55	(2,946)	(8,168)
Amortization of losses included in net income on available-for-sale securities transferred to held to maturity, Before-tax Amount	1,069	1,759	1,702
Amortization of losses included in net income on available-for-sale securities transferred to held to maturity, Tax (Expense) Benefit	(401)	(662)	(638)
Amortization of losses included in net income on available-for-sale securities transferred to held to maturity, Net of Tax Amount	668	1,097	1,064
Amortization of losses included in net income on terminated derivative financial instruments that were previously accounted for as cash flow hedges, Before-tax Amount	891	1,891	1,936
Amortization of losses included in net income on terminated derivative financial instruments that were previously accounted for as cash flow hedges, Tax (Expense) Benefit	(346)	(736)	(753)
Amortization of losses included in net income on terminated derivative financial instruments that were previously accounted for as cash flow hedges, Net of Tax Amount	545	1,155	1,183
Reclassification of disproportionate tax effect related to terminated and current cash flow hedges, Before - Tax Amount			(471)
Reclassification of disproportionate tax effect related to terminated and current cash flow hedges, Tax (Expense) Benefit	3,289		183
Reclassification of disproportionate tax effect related to terminated and current cash flow hedges, Net of Tax Amount	3,289		(288)
Net cash flow hedge activity, Before-tax Amount	891	1,891	1,465
Net cash flow hedge activity, Tax (Expense) Benefit	2,943	(736)	(570)
Net cash flow hedge activity, Net of Tax Amount	3,834	1,155	895
Amendments to defined benefit pension plan, Before-tax Amount	(700)	(454)	(1,353)
Amendments to defined benefit pension plan, Tax (Expense) Benefit	180	177	526
Amendments to defined benefit pension plan, Net of Tax Amount	(520)	(277)	(827)
Net actuarial loss on defined benefit pension plans, Before-tax Amount	(1,819)	(952)	(125)
Net actuarial loss on defined benefit pension plans, Tax (Expense) Benefit	563	370	49
Net actuarial loss on defined benefit pension plans, Net of Tax Amount	(1,256)	(582)	(76)
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plans, Before-tax Amount	798	855	736
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plans, Tax (Expense) Benefit	(310)	(333)	(286)
Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plans, Net of Tax Amount	488	522	450
Net defined benefit pension plan activity, Before-tax Amount	(1,721)	(551)	(742)
Net defined benefit pension plan activity, Tax (Expense) Benefit	433	214	289
Net defined benefit pension plan activity, Net of Tax Amount	(1,288)	(337)	(453)
Total other comprehensive income (loss), Before-tax Amount	205	(1,492)	(10,609)
Total other comprehensive income (loss), Tax (Expense) Benefit	3,064	461	3,947
Total other comprehensive income (loss), Net of Tax Amount	3,269	(1,031)	(6,662)
Comprehensive income, Before-tax Amount	173,039	161,500	104,405
Comprehensive income, Tax (Expense) Benefit	(101,949)	(61,875)	(39,489)
Comprehensive income, Net of Tax Amount	$ 71,090	$ 99,625	$ 64,916

Consolidated Balance Sheet - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash and due from banks	$ 129,108	$ 99,489
Interest-bearing deposits in banks	185,167	117,859
Cash and cash equivalents	314,275	217,348
Securities available-for-sale	2,615,850	2,432,438
Securities held-to-maturity (fair value $321,276 and $333,170)	321,094	329,843
Loans held for sale (includes $26,252 and $27,891 at fair value)	32,734	29,878
Loans, net of unearned income	7,735,572	6,920,636
Less allowance for loan losses	(58,914)	(61,422)
Loans, net	7,676,658	6,859,214
Premises and equipment, net	208,852	189,938
Bank owned life insurance	188,970	143,543
Accrued interest receivable	32,459	28,018
Net deferred tax asset	88,049	154,336
Derivative financial instruments	22,721	23,688
Goodwill and other intangible assets	244,397	156,222
Other assets	169,401	144,189
Total assets	11,915,460	10,708,655
Deposits:
Demand	3,087,797	2,637,004
NOW	2,131,939	1,989,763
Money market	2,016,748	1,846,440
Savings	651,742	549,713
Time	1,548,460	1,287,142
Brokered	371,011	327,496
Total deposits	9,807,697	8,637,558
Short-term borrowings	50,000	5,000
Federal Home Loan Bank advances	504,651	709,209
Long-term debt	120,545	175,078
Derivative financial instruments	25,376	27,648
Accrued expenses and other liabilities	103,857	78,427
Total liabilities	10,612,126	9,632,920
Commitments and contingencies
Shareholders' equity:
Common stock, $1 par value; 150,000,000 shares authorized; 77,579,561 and 70,899,114 shares issued and outstanding	77,580	70,899
Common stock issuable; 607,869 and 519,874 shares	9,083	7,327
Capital surplus	1,451,814	1,275,849
Accumulated deficit	(209,902)	(251,857)
Accumulated other comprehensive loss	(25,241)	(26,483)
Total shareholders' equity	1,303,334	1,075,735
Total liabilities and shareholders' equity	$ 11,915,460	$ 10,708,655

Consolidated Balance Sheet (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Consolidated Balance Sheet [Abstract]
Securities held to maturity, fair value	$ 321,276	$ 333,170
Mortgage loans held for sale, fair value	$ 26,252	$ 27,891
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	77,579,561	70,899,114
Common stock, shares outstanding	77,579,561	70,899,114
Common stock issuable, shares	607,869	519,874

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Series H Preferred Stock	Common Stock	Non-Voting Common Stock	Common Stock Issuable	Capital Surplus	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive (Loss) Income	Total
Beginning balance at Dec. 31, 2014		$ 50,178	$ 10,081	$ 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 income							(6,662)	(6,662)
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (17,826 common shares in 2017, 20,500 common shares in 2016, 17,129 common share in 2015)		17			286			303
Conversion of non-voting common stock to voting common stock (5,285,516 shares in 2016, 4,795,271 shares in 2015)		4,795	(4,795)
Common and preferred stock issued for acquisitions (11,058,515 common shares and 9,992 preferred shares)	$ 9,992	11,059			203,092			224,143
Amortization of stock option and restricted stock					4,403			4,403
Vesting of restricted stock awards, net of shares surrendered to cover payroll taxes (114,837 common shares issued, 111,090 common shares deferred in 2017, 96,722 common shares issued, 106,771 common shares deferred in 2016, 96,722 common shares issued, 106,771 common shares deferred in 2015)		121		1,509	(3,113)			(1,483)
Deferred compensation plan, net, including dividend equivalents				372				372
Shares issued from deferred compensation plan (32,279 shares in 2017, 61,899 shares in 2016, 28,265 shares in 2015)		28		(270)	242
Common stock dividends ($.38 per share in 2017, $.30 per share in 2016, $.22 per share in 2015)						(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	66,198	5,286	6,779	1,286,361	(330,879)	(25,452)	1,018,285
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income						100,656		100,656
Other comprehensive income							(1,031)	(1,031)
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (17,826 common shares in 2017, 20,500 common shares in 2016, 17,129 common share in 2015)		20			346			366
Conversion of non-voting common stock to voting common stock (5,285,516 shares in 2016, 4,795,271 shares in 2015)		5,286	$ (5,286)
Redemption of Series H preferred stock (9,992 shares)	$ (9,992)							(9,992)
Purchases of common stock (764,000 shares)		(764)			(12,895)			(13,659)
Amortization of stock option and restricted stock					4,496			4,496
Vesting of restricted stock awards, net of shares surrendered to cover payroll taxes (114,837 common shares issued, 111,090 common shares deferred in 2017, 96,722 common shares issued, 106,771 common shares deferred in 2016, 96,722 common shares issued, 106,771 common shares deferred in 2015)		97		1,597	(2,883)			(1,189)
Deferred compensation plan, net, including dividend equivalents				385				385
Shares issued from deferred compensation plan (32,279 shares in 2017, 61,899 shares in 2016, 28,265 shares in 2015)		62		(1,434)	1,372
Common stock dividends ($.38 per share in 2017, $.30 per share in 2016, $.22 per share in 2015)						(21,613)		(21,613)
Tax on option exercise and restricted stock vesting					(948)			(948)
Preferred stock dividends:
Series H						(21)		(21)
Ending balance at Dec. 31, 2016		70,899		7,327	1,275,849	(251,857)	(26,483)	1,075,735
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income						67,821		67,821
Other comprehensive income							3,269	3,269
Common stock issued to Dividend Reinvestment Plan and employee benefit plans (17,826 common shares in 2017, 20,500 common shares in 2016, 17,129 common share in 2015)		18			432			450
Common and preferred stock issued for acquisitions (11,058,515 common shares and 9,992 preferred shares)		6,516			172,949			179,465
Amortization of stock option and restricted stock					5,827			5,827
Vesting of restricted stock awards, net of shares surrendered to cover payroll taxes (114,837 common shares issued, 111,090 common shares deferred in 2017, 96,722 common shares issued, 106,771 common shares deferred in 2016, 96,722 common shares issued, 106,771 common shares deferred in 2015)		115		1,763	(3,472)			(1,594)
Deferred compensation plan, net, including dividend equivalents				361				361
Shares issued from deferred compensation plan (32,279 shares in 2017, 61,899 shares in 2016, 28,265 shares in 2015)		32		(368)	229			(107)
Common stock dividends ($.38 per share in 2017, $.30 per share in 2016, $.22 per share in 2015)						(28,330)		(28,330)
Reclassification of disproportionate tax effects resulting from the Tax Cuts and Jobs Act of 2017 pursuant to ASU 2018-02						2,027	(2,027)
Ending balance at Dec. 31, 2017		$ 77,580		$ 9,083	$ 1,451,814	(209,902)	$ (25,241)	1,303,334
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of change in accounting principle						$ 437		$ 437

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Common stock issued to dividend reinvestment plan and employee benefit plans	17,826	20,500	17,129
Conversion of stocks, shares		5,285,516	4,795,271
Common stock issued for acquisitions	6,515,505		11,058,515
Preferred stock issued for acquisitions			9,992
Purchases of common stock		764,000
Vesting of restricted stock, shares issued	114,837	96,722	120,692
Vesting of restricted stock, shares deferred	111,090	106,771	110,935
Shares issued from deferred compensation plan	32,279	61,899	28,265
Common stock dividends (in dollars per share)	$ 0.38	$ 0.30	$ 0.22
Series H Preferred Stock
Redemption of preferred stock		9,992

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities:
Net income	$ 67,821	$ 100,656	$ 71,578
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion	27,494	29,974	22,652
(Release of) provision for credit losses	3,800	(800)	3,700
Stock based compensation	5,827	4,496	4,403
Deferred income tax expense	99,562	59,727	38,296
Securities gains, net	(42)	(982)	(2,255)
Losses on prepayment of borrowings			1,294
Gains from sales of government guaranteed loans	(10,493)	(9,545)	(6,276)
Net losses (gains) on sales and write downs of other assets	1,983	(397)	5,306
Net losses (gains) on sales and write downs of other real estate owned	791	(2)	(638)
Change in assets and liabilities:
Increase in other assets and accrued interest receivable	(18,299)	(39,007)	(8,848)
Increase (decrease) in accrued expenses and other liabilities	24,280	1,299	(9,080)
Decrease (increase) in loans held for sale	5,238	(5,505)	(6,705)
Net cash provided by operating activities	207,962	139,914	113,427
Investment securities held-to-maturity:
Proceeds from maturities and calls	56,917	68,232	70,962
Purchases	(36,638)	(24,021)	(20,000)
Investment securities available-for-sale:
Proceeds from sales	340,540	199,864	353,860
Proceeds from maturities and calls	605,889	392,575	284,435
Purchases	(936,947)	(692,983)	(839,345)
Net increase in loans	(109,433)	(657,650)	(475,132)
Proceeds from sales of loans held for investment			190,111
Net cash received for acquisitions	53,678	1,912	35,497
Funds paid to FDIC under loss sharing agreements			(1,198)
Purchase of bank owned life insurance	(10,000)	(20,000)
Purchases of premises and equipment	(22,183)	(17,375)	(10,532)
Proceeds from sales of premises and equipment	3,137	5,077	5,546
Proceeds from sale of other real estate owned	9,534	12,043	5,352
Net cash used in investing activities	(45,506)	(732,326)	(400,444)
Financing activities:
Net increase in deposits	287,073	365,531	195,881
Net increase (decrease) in short-term borrowings	43,859	(21,640)	(18,437)
Proceeds from Federal Home Loan Bank advances	4,000,000	9,780,000	2,075,000
Repayment of Federal Home Loan Bank advances	(4,294,000)	(9,514,125)	(1,937,070)
Repayment of long-term debt	(75,000)		(48,521)
Proceeds from issuance of long-term debt			83,924
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans	450	366	303
Cash paid for shares withheld to cover payroll taxes upon vesting of restricted stock	(1,701)	(1,189)	(1,483)
Repurchase of common stock		(13,659)
Retirement of preferred stock		(9,992)
Cash dividends on common stock	(26,210)	(15,849)	(14,822)
Cash dividends on preferred stock		(46)	(50)
Net cash (used in) provided by financing activities	(65,529)	569,397	334,725
Net change in cash and cash equivalents	96,927	(23,015)	47,708
Cash and cash equivalents at beginning of year	217,348	240,363	192,655
Cash and cash equivalents at end of year	314,275	217,348	240,363
Cash paid during the period for:
Interest	34,657	32,141	21,604
Income taxes paid	$ 6,514	$ 3,948	$ 4,203

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

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

United is a bank holding company subject to the regulation of the Board of Governors of the Federal Reserve System (the “Federal Reserve”) whose principal business is 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 both rural and metropolitan markets in Georgia, North Carolina, South Carolina and 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 acquired loans, 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 considered to be one operating segment.

Additionally management assessed other operating units to determine if they should be classified and reported as segments. They include Mortgage, Advisory Services and Commercial Banking Solutions. 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 limited production information for these entities, that information is not complete since it does not include a full allocation of revenue, costs and capital from key corporate functions. The business units 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 currently 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 sheets. 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.

In addition to our investments in debt and marketable equity securities, we hold equity investments in other entities that are included in other assets in the consolidated balance sheets. These investments include Federal Home Loan Bank (“FHLB”) stock held to meet FHLB requirements related to outstanding advances, and Community Reinvestment Act (“CRA”) equity investments, including those where the returns are primarily derived from low income housing tax credits (“LIHTC”). These investments are not publicly traded and do not have a readily determinable fair values. Our investment in FHLB stock is accounted for using the cost method of accounting. Our LIHTC investments are accounted for using the proportional amortization method of accounting for qualified affordable housing investments which results in the amortization being reported as a component of income tax expense. Our obligations related to unfunded commitments for our LIHTC investments are reported in other liabilities. Our other CRA investments are accounted for using the equity method of accounting. As conditions warrant, we review our investments for impairment and will adjust the carrying value of the investment if it is deemed to be impaired.

Loans Held for Sale

Beginning in the third quarter of 2016, United elected the fair value option for most of its newly originated mortgage loans held for sale in order to reduce certain timing differences and better match changes in fair values of the loans with changes in the fair value of derivative instruments used to economically hedge them. Mortgage loans held for sale which were originated prior to third quarter 2016 and certain loans originated after that time are carried at the lower of aggregate cost or fair value. For those loans, 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, 2017 or 2016 since those loans have fair values that exceeded the recorded cost basis. Also included in loans held for sale at December 31, 2017 were $4.61 million in loans received through the acquisition of Four Oaks FinCorp, Inc. that United intends to sell. Those loans are carried on the balance sheet at the lower of cost or fair value.

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. Nearly 80% 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 sheets 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. 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 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, including an increase in unemployment rates, 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 direct – Risks common to consumer direct 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, 2017. 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 (Other Real Estate Owned, or “OREO”)

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 and noncompete agreements resulting from acquisitions. Core deposit intangible assets are amortized on a sum-of-the-years-digits basis over their estimated useful lives. Noncompete agreements are amortized on a straight line basis over their estimated useful lives. Management evaluates 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.

Effective January 1, 2017, management elected to begin measuring residential mortgage servicing rights at fair value. The cumulative effect adjustment of this election to retained earnings, net of income tax effect, was $437,000. Prior to 2017, impairment valuations were based on projections using a discounted cash flow method that included assumptions regarding prepayments, interest rates, servicing costs and other factors. Impairment was measured on a disaggregated basis for each stratum of the servicing rights, which was segregated based on predominant risk characteristics including interest rate and loan type. Subsequent increases in value were 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 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. The objective 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, management uses derivatives, primarily 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 uses interest rate caps to serve as an economic macro hedge of exposure to rising interest rates.

To accommodate customers, United occasionally enters into credit risk participation agreements with counterparty banks to accept a portion of the credit risk related to interest rate swaps. This allows customers to execute an interest rate swap with one bank while allowing for the distribution of the credit risk among participating members. Credit risk participation agreements arise when United contracts with other financial institutions, as a guarantor, to share credit risk associated with certain interest rate swaps. These agreements provide for reimbursement of losses resulting from a third party default on the underlying swap. These transactions are typically executed in conjunction with a participation in a loan with the same customer. Collateral used to support the credit risk for the underlying lending relationship is also available to offset the risk of the credit risk participation.

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 sheets.

United uses the “long-haul method” to assess hedge effectiveness. Management 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 management. United also requires the counterparties to pledge cash as collateral to cover the net exposure. As a result of the Dodd-Frank Act, all newly eligible derivatives entered into are cleared through a central clearinghouse, which reduces counterparty exposure.

Derivative activities are monitored by the Asset/Liability Management Committee (“ALCO”) as part its oversight of 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. Accordingly, net income available to common shareholders is calculated pursuant to the two-class method, whereby net income is allocated between common shareholders and participating securities. 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 24. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.

Stock-Based Compensation

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

Reclassifications

Certain amounts have been reclassified to conform to the 2017 presentation.

Accounting Standards Updates and Recently Adopted Standards

12 Months Ended

Dec. 31, 2017

Accounting Standards Updates [Abstract]

Accounting Standards Updates and Recently Adopted Standards

(2)

Accounting Standards Updates and Recently Adopted Standards

Accounting Standards Updates

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. This ASU provides guidance on the recognition of revenue from contracts with customers. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and will be applied retrospectively either to each prior reporting period or with a cumulative effect recognized at the date of initial application. Because the guidance does not apply to revenue associated with financial instruments, including loans and securities, the new revenue recognition guidance will not have a material impact on the consolidated financial statements. United expects to use the modified retrospective approach to adopting this guidance.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This update requires a lessee to recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and lease liabilities. For public entities, this update is effective for fiscal years beginning after December 15, 2018, with modified retrospective application to prior periods presented. Upon adoption, United expects to report higher assets and liabilities as a result of including leases on the consolidated balance sheet. At December 31, 2017, future minimum lease payments amounted to $27.1 million. United does not expect the new guidance to have a material impact on the consolidated statements of income or the consolidated statements of shareholders’ equity.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The new guidance replaces the incurred loss impairment methodology in current GAAP with an expected credit loss methodology and requires consideration of a broader range of information to determine credit loss estimates. Financial assets measured at amortized cost will be presented at the net amount expected to be collected by using an allowance for credit losses. Purchased credit impaired loans will receive an allowance account at the acquisition date that represents a component of the purchase price allocation. Credit losses relating to available-for-sale debt securities will be recorded through an allowance for credit losses, with such allowance limited to the amount by which fair value is below amortized cost. Application of this update will primarily be on a modified retrospective approach, although the guidance for debt securities for which an other-than-temporary impairment has been recognized before the effective date and for loans previously covered by ASC 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality will be applied on a prospective basis. For public entities, this update is effective for fiscal years beginning after December 15, 2019. Upon adoption, United expects that the allowance for credit losses will be higher given the change to estimated losses for the estimated life of the financial asset, however management is still in the process of determining the magnitude of the increase. Management has formed a steering committee and is in the process of performing a gap assessment that will become the basis for a full project plan. United expects to run parallel for the four quarters leading up to the effective date to ensure it is prepared for implementation by the effective date.

In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. This ASU requires that an employer disaggregate the service cost component from the other components of net benefit cost. The amendments also provide explicit guidance on how to present the service cost component and the other components of net benefit cost and allow only the service cost component to be eligible for capitalization. For public entities, this update is effective for fiscal years beginning after December 15, 2017, with retrospective presentation of the service cost and other components and prospective application for any capitalization of service cost. The adoption of this update is not expected to have a material impact on the consolidated financial statements.

In March 2017, the FASB issued ASU No. 2017-08, Receivables – Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. This update shortens the amortization period for certain callable debt securities held at a premium. Specifically, the amendments require the premium to be amortized to the earliest call date. For securities held at a discount, the discount will continue to be amortized to maturity. For public entities, this update is effective for fiscal years beginning after December 15, 2018, with modified retrospective application. The adoption of this update is not expected to have a material impact on the consolidated financial statements.

In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting. This update clarifies which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. Specifically, modification accounting should be applied unless the fair value of the modified award is the same as the original award immediately before modification, the vesting conditions of the modified award are the same as the original award immediately before modification, and the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before modification. For public entities, this update is effective for fiscal years beginning after December 15, 2017, with prospective application. The adoption of this update is not expected to have a material impact on the consolidated financial statements.

In August 2017, The FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. This update expands and refines hedge accounting for both nonfinancial and financial risk components and aligns the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. This update also makes certain targeted improvements to simplify the application of hedge accounting guidance and ease the administrative burden of hedge documentation requirements and assessing hedge effectiveness. For public entities, this update is effective for fiscal years beginning after December 15, 2018. For cash flow and net investment hedges existing at the date of adoption, an entity should apply a cumulative-effect adjustment related to eliminating the separate measurement of ineffectiveness to accumulated other comprehensive income with a corresponding adjustment to the opening balance of retained earnings. The amended presentation and disclosure guidance is required prospectively. The adoption of this update is not expected to have a material impact on the consolidated financial statements.

Recently Adopted Standards

In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This update simplified several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statements of cash flows. United adopted this standard effective January 1, 2017, with no material impact on the consolidated financial statements, although management expects more volatility in the effective tax rate as excess tax benefits and deficiencies on stock compensation transactions flow through income tax expense rather than capital surplus. United prospectively adopted the amendment requiring that excess tax benefits and deficiencies be recognized as income tax expense or benefit in the income statements and as an operating activity in the statements of cash flows. In addition, United elected to account for forfeitures as they occur, rather than estimate the number of awards expected to vest. United retrospectively implemented the clarification that cash paid by an employer when directly withholding shares for tax-withholding purposes should be classified as a financing activity.

On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the tax effects of H.R. 1, commonly known as the Tax Cuts and Jobs Act of 2017 (the “Tax Act”), which was signed into law on December 22, 2017. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under Accounting Standards Codification Topic 740, Income Taxes. United’s financial results reflect the income tax effects of the Tax Act for which the accounting under ASC Topic 740 is complete and provisional amounts for those specific income tax effects of the Tax Act for which the accounting under ASC Topic 740 is incomplete but a reasonable estimate could be determined. United continues to analyze the Tax Act, including the impact on deductibility of certain executive compensation and alternative minimum tax credits, and any refinements to the provisional accounting will be completed within one year of the tax enactment date.

In February 2018, the FASB issued ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. This update allows for a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the reduction of the federal corporate income tax rate pursuant to enactment of the Tax Act. The guidance is required to be applied retrospectively to each period (or periods) in which the effect of the change in the federal corporate income tax rate is recognized. United early adopted this standard effective December 31, 2017 and reclassified $2.03 million that was recorded to income tax expense due to re-measuring from 35% to 21% the federal deferred taxes on the accumulated other comprehensive income components related to available for sale securities, held to maturity securities, and pension.

Mergers and Acquisitions

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Mergers and Acquisitions

(3)

Mergers and Acquisitions

Acquisition of Four Oaks FinCorp, Inc.

On November 1, 2017, United completed the acquisition of Four Oaks FinCorp, Inc. (“FOFN”) and its wholly-owned bank subsidiary, Four Oaks Bank & Trust Company. FOFN operated 14 banking offices in the Raleigh, North Carolina area. In connection with the acquisition, United acquired $729 million of assets and assumed $658 million of liabilities. Under the terms of the merger agreement, FOFN shareholders received .6178 shares of United common stock and $1.90 for each share of FOFN common stock issued and outstanding at the closing date. 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 $54.7 million, representing the intangible value of FOFN’s business and reputation within the market it served. None of the goodwill recognized is expected to be deductible for income tax purposes. United will amortize the related core deposit intangible of $7.83 million using the sum-of-the-years-digits method over 11.5 years, which represents the expected useful life of the asset. United will amortize the related noncompete agreement intangibles of $908,000 using the straight line method over the one year terms of the agreements. In connection with the acquisition, United assumed $11.5 million in subordinated debentures and $12.4 million in trust preferred securities. See Note 14 for further information on long-term debt.

United’s operating results for the year ended December 31, 2017 include the operating results of the acquired assets and assumed liabilities for the period subsequent to the acquisition date of November 1, 2017. 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 by FOFN		Fair Value Adjustments ⁽¹⁾			As Recorded by United
Assets
Cash and cash equivalents	$	48,652	$	6		$	48,658
Securities		114,190		782			114,972
Loans held for sale		13,976		(5,882	)		8,094
Loans		491,721		(5,477	)		486,244
Premises and equipment, net		11,251		1,147			12,398
Bank owned life insurance		20,339		-			20,339
Accrued interest receivable		1,858		(118	)		1,740
Net deferred tax asset		18,333		78			18,411
Intangibles		-		8,738			8,738
Other real estate owned		1,173		(514	)		659
Other assets		8,792		285			9,077
Total assets acquired	$	730,285	$	(955	)	$	729,330
Liabilities
Deposits	$	563,840	$	1,365		$	565,205
Federal Home Loan Bank advances		65,000		224			65,224
Long term debt		23,872		(4,125	)		19,747
Other liabilities		7,330		60			7,390
Total liabilities assumed		660,042		(2,476	)		657,566
Excess of assets acquired over liabilities assumed	$	70,243
Aggregate fair value adjustments			$	1,521
Total identifiable net assets						$	71,764
Consideration transferred
Cash							12,802
Common stock issued (4,145,343 shares)							113,665
Total fair value of consideration transferred							126,467
Goodwill						$	54,703

⁽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.

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

	November 1, 2017
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	49,377
Non-accretable difference		8,244
Cash flows expected to be collected		41,133
Accretable yield		3,313
Fair value	$	37,820

Excluded from ASC 310-30:
Fair value	$	448,462
Gross contractual amounts receivable		509,629
Estimate of contractual cash flows not expected to be collected		6,081

Acquisition of HCSB Financial Corporation

On July 31, 2017, United completed the acquisition of HCSB Financial Corporation (“HCSB”) and its wholly-owned bank subsidiary, Horry County State Bank. HCSB operated eight branches in coastal South Carolina. In connection with the acquisition, United acquired $390 million of assets and assumed $347 million of liabilities. Under the terms of the merger agreement, HCSB shareholders received .0050 shares of United common stock for each share of HCSB common stock issued and outstanding at the closing date. 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 $23.9 million, representing the intangible value of HCSB’s business and reputation within the market it served. None of the goodwill recognized is expected to be deductible for income tax purposes. United will amortize the related core deposit intangible of $3.48 million using the sum-of-the-years-digits method over six years, which represents the expected useful life of the asset. United will amortize the related noncompete agreement intangibles of $2.24 million using the straight line method over the terms of the agreements, which vary between one year and two years.

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 by HCSB		Fair Value Adjustments ⁽¹⁾			As Recorded by United
Assets
Cash and cash equivalents	$	17,855	$	(2	)	$	17,853
Securities		101,462		(142	)		101,320
Loans, net		228,483		(12,536	)		215,947
Premises and equipment, net		14,030		(6,113	)		7,917
Bank owned life insurance		11,827		-			11,827
Accrued interest receivable		1,322		(275	)		1,047
Net deferred tax asset		-		25,389			25,389
Intangibles		-		5,716			5,716
Other real estate owned		1,177		(372	)		805
Other assets		1,950		(32	)		1,918
Total assets acquired	$	378,106	$	11,633		$	389,739
Liabilities
Deposits	$	318,512	$	430		$	318,942
Repurchase agreements		1,141		-			1,141
Federal Home Loan Bank advances		24,000		517			24,517
Other liabilities		1,955		91			2,046
Total liabilities assumed		345,608		1,038			346,646
Excess of assets acquired over liabilities assumed	$	32,498
Aggregate fair value adjustments			$	10,595
Total identifiable net assets						$	43,093
Consideration transferred
Cash							31
Common stock issued (2,370,331 shares)							65,800
Total fair value of consideration transferred							65,831
Equity interest in HCSB held before the business combination							1,125
Goodwill						$	23,863

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

	July 31, 2017
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	46,069
Non-accretable difference		12,413
Cash flows expected to be collected		33,656
Accretable yield		3,410
Fair value	$	30,246

Excluded from ASC 310-30:
Fair value	$	185,701
Gross contractual amounts receivable		212,780
Estimate of contractual cash flows not expected to be collected		3,985

Acquisition of Tidelands Bancshares, Inc.

On July 1, 2016, United completed the acquisition of Tidelands Bancshares, Inc. (“Tidelands”) and its wholly-owned bank subsidiary, Tidelands Bank. Tidelands operated seven branches in coastal South Carolina. In connection with the acquisition, United acquired $440 million of assets and assumed $440 million of liabilities. Under the terms of the merger agreement, Tidelands shareholders received cash equal to $0.52 per common share, or an aggregate of $2.22 million. Additionally, at closing, United redeemed all of Tidelands’ fixed-rate cumulative preferred stock that was issued to the U.S. Department of the Treasury (the “Treasury”) under the Treasury’s Capital Purchase Program, plus unpaid dividends, for $8.98 million in aggregate. 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 $10.7 million, representing the intangible value of Tidelands’ business and reputation within the market it served. None of the goodwill recognized is expected to be deductible for income tax purposes. United will amortize the related core deposit intangible of $1.57 million using the sum-of-the-years-digits method over five years, which represents the expected useful life of the asset.

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 Tidelands			Adjustments			United
Assets
Cash and cash equivalents	$	13,121		$	-		$	13,121
Securities		65,676			(155	)		65,521
Loans held for sale		139			3			142
Loans, net		317,938			(12,035	)		305,903
Premises and equipment, net		19,133			(7,944	)		11,189
Bank owned life insurance		16,917			-			16,917
Accrued interest receivable		1,086			(167	)		919
Net deferred tax asset		73			15,639			15,712
Core deposit intangible		-			1,570			1,570
Other real estate owned		9,881			(2,386	)		7,495
Other assets		1,920			(164	)		1,756
Total assets acquired	$	445,884		$	(5,639	)	$	440,245
Liabilities
Deposits	$	398,108		$	1,765		$	399,873
Repurchase agreements		10,000			155			10,155
Federal Home Loan Bank advances		13,000			354			13,354
Long-term debt		14,434			(3,668	)		10,766
Other liabilities		11,587			(5,986	)		5,601
Total liabilities assumed		447,129			(7,380	)		439,749
Excess of assets acquired over liabilities assumed	$	(1,245	)
Aggregate fair value adjustments				$	1,741
Total identifiable net assets							$	496
Consideration transferred
Cash paid to redeem common stock								2,224
Cash paid to redeem preferred stock issued under the Treasury's Capital Purchase Program								8,985
Total fair value of consideration transferred								11,209
Goodwill							$	10,713

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

	July 1, 2016
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	50,660
Non-accretable difference		13,483
Cash flows expected to be collected		37,177
Accretable yield		2,113
Fair value	$	35,064

Excluded from ASC 310-30:
Fair value	$	270,839
Gross contractual amounts receivable		302,331
Estimate of contractual cash flows not expected to be collected		3,859

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 $115 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 8.70 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. 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			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		(4,931	)		16,957
Bank owned life insurance		12,133		(148	)		11,985
Accrued interest receivable		3,227		(346	)		2,881
Net deferred tax asset		14,798		1,587			16,385
Core deposit intangible		-		12,900			12,900
Other assets		18,439		(4,731	)		13,708
Total assets acquired	$	1,148,265	$	(1,470	)	$	1,146,795
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			$	(4,278	)
Total identifiable net assets						$	129,160
Consideration transferred
Cash							74,003
Common stock issued (8,700,012 shares)							170,259
Total fair value of consideration transferred							244,262
Goodwill						$	115,102

Since the acquisition date, within the one year measurement period, United received additional information regarding the fair values of loans, premises and equipment, 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, OREO and other assets have been adjusted by an increase of $535,000, a decrease of $6.18 million, a decrease of $2.06 million and a decrease of $3.75 million, respectively. There were also small adjustments to securities, bank owned life insurance and other liabilities. The tax effect of all adjustments was reflected as an increase to the deferred tax asset of $3.91 million, with the net amount reflected as a $7.18 million 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 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 22 for further information on preferred stock.

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			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	)
Total identifiable net assets						$	39,890
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 was reduced by $2.40 million, partially offset by acquisition-related adjustments to deferred tax assets. The net of these adjustments was reflected as a $1.68 million increase to 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 - unaudited

The following table discloses the impact of the mergers with FOFN, HCSB, Tidelands, Palmetto and MoneyTree since the respective acquisition dates through December 31 of the year of acquisition. The table also presents certain pro forma information as if FOFN and HCSB had been acquired on January 1, 2016, Tidelands had been acquired on January 1, 2015 and Palmetto and MoneyTree had been acquired on January 1, 2014. These results combine the historical results of the acquired entities with United’s consolidated statements 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 acquisitions taken place in earlier years.

Merger-related costs of $8.71 million from the FOFN and HCSB acquisitions have been excluded from the 2017 pro forma information presented below and included in the 2016 pro forma information presented below. Merger-related costs of $4.07 million from the Tidelands acquisition have been excluded from the 2016 pro forma information presented below and included in the 2015 pro forma information below. Merger-related costs of $12.0 million from the Palmetto and MoneyTree acquisitions have been excluded from the 2015 pro forma information presented below and included in the 2014 pro forma information presented below. The following table presents the actual results and pro forma information for the periods indicated (in thousands).

	(Unaudited)
	Year Ended December 31,
	Revenue		Net Income

2017
Actual FOFN results included in statement of income since acquisition date	$	5,265	$	1,406
Actual HCSB results included in statement of income since acquisition date		5,775		1,385
Supplemental consolidated pro forma as if FOFN and HCSB had been acquired January 1, 2016		477,879		78,020

2016
Actual Tidelands results included in statement of income since acquisition date	$	7,512	$	1,189
Supplemental consolidated pro forma as if FOFN and HCSB had been acquired January 1, 2016 and
Tidelands had been acquired January 1, 2015		452,713		89,200

2015
Actual Palmetto results included in statement of income since acquisition date	$	17,887	$	7,010
Actual MoneyTree results included in statement of income since acquisition date		8,373		3,806
Supplemental consolidated pro forma as if Tidelands had been acquired January 1, 2015 and Palmetto and MoneyTree had been acquired January 1, 2014		382,921		82,465

Cash Flows

12 Months Ended

Dec. 31, 2017

Cash Flow [Abstract]

Cash Flows

(4)

Cash Flows

During 2017, 2016 and 2015, loans having a value of $4.15 million, $8.18 million and $4.93 million, respectively, were transferred to foreclosed property.

United also accounts for sales and purchases of SBA/USDA loans on the trade date. At December 31, 2017, 2016 and 2015, United had unsettled sales of SBA/USDA loans of $27.5 million, $29.9 million and $18.5 million, respectively. At December 31, 2017 and 2016, United had no unsettled purchases of SBA/USDA loans, while at December 31, 2015, United had $18.3 million of unsettled purchases of SBA/USDA loans.

During 2017, United acquired, through business combinations, assets with a fair value totaling $1.12 billion and liabilities with a fair value totaling $1.00 billion, for net assets acquired of $115 million. Common stock issued pursuant to these business combinations in 2017 totaled $179 million. During 2016, United acquired, through business combinations, assets with a fair value totaling $451 million and liabilities with a fair value totaling $440 million, for net assets acquired of $11.2 million. 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.

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings

12 Months Ended

Dec. 31, 2017

Offsetting [Abstract]

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings

(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 and derivative financial instruments including those entered into in connection with the same counterparty under master netting agreements as of the dates indicated (in thousands).

	Gross Amounts of			Gross Amounts Offset on					Gross Amounts not Offset in the Balance Sheet
December 31, 2017	Recognized Assets			the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	100,000		$	(100,000	)	$	-	$	-		$	-		$	-
Derivatives		22,721			-			22,721		(1,490	)		(6,369	)		14,862
Total	$	122,721		$	(100,000	)	$	22,721	$	(1,490	)	$	(6,369	)	$	14,862

Weighted average interest rate of reverse repurchase agreements		1.95	%

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

Repurchase agreements / reverse repurchase agreements	$	100,000		$	(100,000	)	$	-	$	-		$	-		$	-
Derivatives		25,376			-			25,376		(1,490	)		(17,190	)		6,696
Total	$	125,376		$	(100,000	)	$	25,376	$	(1,490	)	$	(17,190	)	$	6,696

Weighted average interest rate of repurchase agreements		1.20	%

	Gross Amounts of			Gross Amounts Offset on					Gross Amounts not Offset in the Balance Sheet
December 31, 2016	Recognized Assets			the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	150,000		$	(150,000	)	$	-	$	-		$	-		$	-
Derivatives		23,688			-			23,688		(3,485	)		(3,366	)		16,837
Total	$	173,688		$	(150,000	)	$	23,688	$	(3,485	)	$	(3,366	)	$	16,837

Weighted average interest rate of reverse repurchase agreements		1.78	%

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

Repurchase agreements / reverse repurchase agreements	$	150,000		$	(150,000	)	$	-	$	-		$	-		$	-
Derivatives		27,648			-			27,648		(3,485	)		(18,505	)		5,658
Total	$	177,648		$	(150,000	)	$	27,648	$	(3,485	)	$	(18,505	)	$	5,658

Weighted average interest rate of repurchase agreements		.88	%

At December 31, 2017, United recognized the right to reclaim cash collateral of $17.2 million and the obligation to return cash collateral of $6.37 million. At December 31, 2016, United recognized the right to reclaim cash collateral of $18.5 million and the obligation to return cash collateral of $3.37 million. The right to reclaim cash collateral and the obligation to return cash collateral were included in the consolidated balance sheets in other assets and other liabilities, respectively.

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

	Remaining Contractual Maturity of the Agreements
	Overnight and
	Continuous		Up to 30 Days		30 to 90 Days		91 to 110 days		Total

As of December 31, 2017
Mortgage-backed securities	$	-	$	-	$	100,000	$	-	$	100,000

Total	$	-	$	-	$	100,000	$	-	$	100,000

Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure									$	100,000
Amounts related to agreements not included in offsetting disclosure									$	-

As of December 31, 2016
Mortgage-backed securities	$	-	$	-	$	50,000	$	100,000	$	150,000

Total	$	-	$	-	$	50,000	$	100,000	$	150,000

Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure									$	150,000
Amounts related to agreements not included in offsetting disclosure									$	-

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, 2017

Investment Securities [Abstract]

Investment Securities

(6)

Investment Securities

At December 31, 2017 and 2016, securities with a carrying value of $1.04 billion and $1.45 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 as of the dates indicated are as follows (in thousands):

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
As of December 31, 2017	Cost		Gains		Losses		Value

State and political subdivisions	$	71,959	$	1,574	$	178	$	73,355
Mortgage-backed securities ⁽¹⁾		249,135		2,211		3,425		247,921

Total	$	321,094	$	3,785	$	3,603	$	321,276

As of December 31, 2016

State and political subdivisions	$	57,134	$	2,197	$	249	$	59,082
Mortgage-backed securities ⁽¹⁾		272,709		4,035		2,656		274,088

Total	$	329,843	$	6,232	$	2,905	$	333,170

⁽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 as of the dates indicated are as follows (in thousands):

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
As of December 31, 2017	Cost		Gains		Losses		Value

U.S. Treasuries	$	122,025	$	-	$	912	$	121,113
U.S. Government agencies		26,129		269		26		26,372
State and political subdivisions		195,663		2,019		396		197,286
Mortgage-backed securities ⁽¹⁾		1,738,056		7,089		17,934		1,727,211
Corporate bonds		305,265		1,513		425		306,353
Asset-backed securities		236,533		1,078		153		237,458
Other		57		-		-		57

Total	$	2,623,728	$	11,968	$	19,846	$	2,615,850

As of December 31, 2016

U.S. Treasuries	$	170,360	$	20	$	764	$	169,616
U.S. Government agencies		21,053		6		239		20,820
State and political subdivisions		74,555		176		554		74,177
Mortgage-backed securities ⁽¹⁾		1,397,435		8,924		14,677		1,391,682
Corporate bonds		306,824		591		2,023		305,392
Asset-backed securities		468,742		2,798		1,971		469,569
Other		1,182		-		-		1,182

Total	$	2,440,151	$	12,515	$	20,228	$	2,432,438

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

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

	2017			2016			2015

Proceeds from sales	$	340,540		$	199,864		$	353,860

Gross gains on sales	$	1,247		$	1,647		$	2,409
Gross losses on sales		(1,205	)		(665	)		(154	)

Net gains on sales of securities	$	42		$	982		$	2,255

Income tax expense attributable to sales	$	14		$	371		$	862

At year-end 2017 and 2016, there were no holdings of debt obligations of any one issuer, other than the U.S. Government and its agencies, in an amount greater than 10% of shareholders’ equity.

The following summarizes securities held-to-maturity in an unrealized loss position as of the dates indicated (in thousands):

	Less than 12 Months				12 Months or More				Total
As of December 31, 2017	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss

State and political subdivisions	$	8,969	$	178	$	-	$	-	$	8,969	$	178
Mortgage-backed securities		95,353		1,448		65,868		1,977		161,221		3,425
Total unrealized loss position	$	104,322	$	1,626	$	65,868	$	1,977	$	170,190	$	3,603

As of December 31, 2016

State and political subdivisions	$	18,359	$	249	$	-	$	-	$	18,359	$	249
Mortgage-backed securities		118,164		2,656		-		-		118,164		2,656
Total unrealized loss position	$	136,523	$	2,905	$	-	$	-	$	136,523	$	2,905

The following summarizes securities available-for-sale in an unrealized loss position as of the dates indicated (in thousands):

	Less than 12 Months				12 Months or More				Total
As of December 31, 2017	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss

U.S. Treasuries	$	121,113	$	912	$	-	$	-	$	121,113	$	912
U.S. Government agencies		1,976		13		1,677		13		3,653		26
State and political subdivisions		61,494		365		5,131		31		66,625		396
Mortgage-backed securities		964,205		8,699		328,923		9,235		1,293,128		17,934
Corporate bonds		55,916		325		900		100		56,816		425
Asset-backed securities		28,695		126		5,031		27		33,726		153
Total unrealized loss position	$	1,233,399	$	10,440	$	341,662	$	9,406	$	1,575,061	$	19,846

As of December 31, 2016

U.S. Treasuries	$	145,229	$	764	$	-	$	-	$	145,229	$	764
U.S. Government agencies		19,685		239		-		-		19,685		239
State and political subdivisions		61,782		554		-		-		61,782		554
Mortgage-backed securities		810,686		13,952		26,279		725		836,965		14,677
Corporate bonds		228,504		1,597		15,574		426		244,078		2,023
Asset-backed securities		54,477		540		115,338		1,431		169,815		1,971
Total unrealized loss position	$	1,320,363	$	17,646	$	157,191	$	2,582	$	1,477,554	$	20,228

At December 31, 2017, there were 211 available-for-sale securities and 61 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, 2017 and 2016 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 2017, 2016 or 2015.

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, 2017, 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	$	74,465	$	73,798	$	-	$	-
5 to 10 years		47,560		47,315		-		-
		122,025		121,113		-		-

US Government agencies:
1 to 5 years		18,204		18,210		-		-
5 to 10 years		2,668		2,648		-		-
More than 10 years		5,257		5,514		-		-
		26,129		26,372		-		-

State and political subdivisions:
Within 1 year		1,500		1,509		3,585		3,609
1 to 5 years		45,327		45,326		18,605		19,208
5 to 10 years		27,595		27,743		11,096		11,940
More than 10 years		121,241		122,708		38,673		38,598
		195,663		197,286		71,959		73,355

Corporate bonds:
1 to 5 years		240,626		241,501		-		-
5 to 10 years		63,639		63,952		-		-
More than 10 years		1,000		900		-		-
		305,265		306,353		-		-

Asset-backed securities:
1 to 5 years		5,838		5,999		-		-
5 to 10 years		70,774		71,049		-		-
More than 10 years		159,921		160,410		-		-
		236,533		237,458		-		-

Other:
More than 10 years		57		57		-		-
		57		57		-		-

Total securities other than mortgage-backed securities:
Within 1 year		1,500		1,509		3,585		3,609
1 to 5 years		384,460		384,834		18,605		19,208
5 to 10 years		212,236		212,707		11,096		11,940
More than 10 years		287,476		289,589		38,673		38,598

Mortgage-backed securities		1,738,056		1,727,211		249,135		247,921

	$	2,623,728	$	2,615,850	$	321,094	$	321,276

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

Loans and Allowance for Credit Losses

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Loans and Allowance for Credit Losses

(7)

Loans and Allowance for Credit Losses

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

	December 31,
	2017			2016

Owner occupied commercial real estate	$	1,923,993		$	1,650,360
Income producing commercial real estate		1,595,174			1,281,541
Commercial & industrial		1,130,990			1,069,715
Commercial construction		711,936			633,921
Total commercial		5,362,093			4,635,537
Residential mortgage		973,544			856,725
Home equity lines of credit		731,227			655,410
Residential construction		183,019			190,043
Consumer direct		127,504			123,567
Indirect auto		358,185			459,354

Total loans		7,735,572			6,920,636

Less allowance for loan losses		(58,914	)		(61,422	)

Loans, net	$	7,676,658		$	6,859,214

At December 31, 2017 and 2016, loans with a carrying value of $3.73 billion and $3.33 billion were pledged as collateral to secure FHLB advances and other contingent funding sources.

At December 31, 2017, the carrying value and outstanding balance of PCI loans was $98.5 million and $142 million, respectively. At December 31, 2016, the carrying value and outstanding balance of PCI loans was $62.8 million and $87.9 million, respectively. The following table presents changes in the value of the accretable yield for PCI loans for the years ended December 31 (in thousands):

	2017			2016
Balance at beginning of period	$	7,981		$	4,279
Additions due to acquisitions		6,723			2,113
Accretion		(7,451	)		(4,223	)
Reclassification from nonaccretable difference		7,283			3,321
Changes in expected cash flows that do not affect nonaccretable difference		3,150			2,491
Balance at end of period	$	17,686		$	7,981

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, 2017 and 2016, the remaining accretable fair value mark on loans acquired through a business combination and not accounted for under ASC Topic 310-30 was $14.7 million and $7.14 million, respectively. In addition, indirect auto loans purchased at a premium outside of a business combination had a remaining premium of $7.84 million and $11.4 million, respectively, at December 31, 2017 and 2016. During the years ended December 31, 2017 and 2016, United purchased indirect auto loans of $81.7 million and $191 million, respectively.

In the ordinary course of business, the Bank may grant loans to executive officers and directors of the holding company and the Bank, including their immediate families and companies with which they are associated. 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):

	2017			2016
Balance at beginning of period	$	2,432		$	2,732
New loans and advances		86			1
Repayments		(256	)		(301	)

Balance at end of period	$	2,262		$	2,432

The allowance for loan losses represents management’s estimate of probable incurred losses in the loan portfolio as of the end of the period. The allowance for unfunded commitments is included in other liabilities in the consolidated balance sheets. Combined, the allowance for loan losses and allowance for unfunded commitments are referred to as the allowance for credit losses. The following table presents the balance and activity in the allowance for credit losses by portfolio segment for the periods indicated (in thousands):

Year Ended December 31, 2017	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance

Owner occupied commercial real estate	$	16,446	$	(406	)	$	980	$	(2,244	)	$	14,776
Income producing commercial real estate		8,843		(2,985	)		178		3,345			9,381
Commercial & industrial		3,810		(1,528	)		1,768		(79	)		3,971
Commercial construction		13,405		(1,023	)		1,018		(2,877	)		10,523
Residential mortgage		8,545		(1,473	)		314		2,711			10,097
Home equity lines of credit		4,599		(1,435	)		567		1,446			5,177
Residential construction		3,264		(129	)		178		(584	)		2,729
Consumer direct		708		(1,803	)		917		888			710
Indirect auto		1,802		(1,420	)		284		884			1,550
Total allowance for loan losses		61,422		(12,202	)		6,204		3,490			58,914
Allowance for unfunded commitments		2,002		-			-		310			2,312
Total allowance for credit losses	$	63,424	$	(12,202	)	$	6,204	$	3,800		$	61,226

Year Ended December 31, 2016	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance

Owner occupied commercial real estate	$	18,016	$	(2,029	)	$	706	$	(247	)	$	16,446
Income producing commercial real estate		11,548		(1,433	)		580		(1,852	)		8,843
Commercial & industrial		4,433		(1,830	)		1,689		(482	)		3,810
Commercial construction		9,553		(837	)		821		3,868			13,405
Residential mortgage		12,719		(1,151	)		301		(3,324	)		8,545
Home equity lines of credit		5,956		(1,690	)		386		(53	)		4,599
Residential construction		4,002		(533	)		79		(284	)		3,264
Consumer direct		828		(1,459	)		800		539			708
Indirect auto		1,393		(1,399	)		233		1,575			1,802
Total allowance for loan losses		68,448		(12,361	)		5,595		(260	)		61,422
Allowance for unfunded commitments		2,542		-			-		(540	)		2,002
Total allowance for credit losses	$	70,990	$	(12,361	)	$	5,595	$	(800	)	$	63,424

Year Ended December 31, 2015	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance

Owner occupied commercial real estate	$	18,174	$	(2,901	)	$	755	$	1,988		$	18,016
Income producing commercial real estate		14,517		(1,280	)		866		(2,555	)		11,548
Commercial & industrial		3,252		(1,358	)		2,174		365			4,433
Commercial construction		10,901		(1,947	)		736		(137	)		9,553
Residential mortgage		14,133		(1,615	)		1,080		(879	)		12,719
Home equity lines of credit		4,476		(1,094	)		242		2,332			5,956
Residential construction		4,374		(851	)		173		306			4,002
Consumer direct		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

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 for the periods indicated (in thousands):

	Allowance for Loan Losses
	December 31, 2017								December 31, 2016
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance

Owner occupied commercial real estate	$	1,255	$	13,521	$	-	$	14,776	$	1,746	$	14,700	$	-	$	16,446
Income producing commercial real estate		562		8,813		6		9,381		885		7,919		39		8,843
Commercial & industrial		27		3,944		-		3,971		58		3,752		-		3,810
Commercial construction		156		10,367		-		10,523		168		13,218		19		13,405
Residential mortgage		1,174		8,919		4		10,097		517		7,997		31		8,545
Home equity lines of credit		-		5,177		-		5,177		2		4,597		-		4,599
Residential construction		75		2,654		-		2,729		64		3,198		2		3,264
Consumer direct		7		700		3		710		12		696		-		708
Indirect auto		-		1,550		-		1,550		-		1,802		-		1,802
Total allowance for loan losses		3,256		55,645		13		58,914		3,452		57,879		91		61,422
Allowance for unfunded commitments		-		2,312		-		2,312		-		2,002		-		2,002
Total allowance for credit losses	$	3,256	$	57,957	$	13	$	61,226	$	3,452	$	59,881	$	91	$	63,424

	Loans Outstanding
	December 31, 2017								December 31, 2016
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance

Owner occupied commercial real estate	$	21,823	$	1,876,411	$	25,759	$	1,923,993	$	31,421	$	1,600,355	$	18,584	$	1,650,360
Income producing commercial real estate		16,483		1,533,851		44,840		1,595,174		30,459		1,225,763		25,319		1,281,541
Commercial & industrial		2,654		1,126,894		1,442		1,130,990		1,915		1,066,764		1,036		1,069,715
Commercial construction		3,813		699,266		8,857		711,936		5,050		620,543		8,328		633,921
Residential mortgage		14,193		946,210		13,141		973,544		13,706		836,624		6,395		856,725
Home equity lines of credit		101		728,235		2,891		731,227		63		653,337		2,010		655,410
Residential construction		1,577		180,978		464		183,019		1,594		187,516		933		190,043
Consumer direct		270		126,114		1,120		127,504		290		123,118		159		123,567
Indirect auto		1,396		356,789		-		358,185		1,165		458,189		-		459,354
Total loans	$	62,310	$	7,574,748	$	98,514	$	7,735,572	$	85,663	$	6,772,209	$	62,764	$	6,920,636

Management considers all non-PCI relationships that are on nonaccrual with a balance of $500,000 or greater and all TDRs to be 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. 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 calculates the loss emergence period for each pool of loans based on the weighted average length of time between the date a loan first exceeds 30 days past due and the date the loan is charged off.

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 status, evaluating the loan for impairment, and, if necessary, fully or partially charging off the loan. 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 fair value less costs to sell at the time they are placed on nonaccrual status.

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. Open-end unsecured (revolving) retail loans which are past due 90 cumulative days from their contractual due date are generally charged off.

At December 31, 2017 and 2016, $1.28 million and $870,000, respectively, in overdrawn deposit accounts were reclassified as commercial and industrial loans.

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):

	2017						2016						2015
	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	$	27,870	$	1,271	$	1,291	$	33,297	$	1,667	$	1,704	$	40,182	$	1,970	$	2,059
Income producing commercial real estate		24,765		1,265		1,178		31,661		1,418		1,457		25,441		1,260		1,259
Commercial & industrial		2,994		125		127		2,470		123		118		4,299		163		260
Commercial construction		5,102		225		229		5,879		267		264		18,667		755		759
Total commercial		60,731		2,886		2,825		73,307		3,475		3,543		88,589		4,148		4,337
Residential mortgage		14,257		555		574		14,118		637		633		15,504		612		572
Home equity lines of credit		248		10		12		93		4		4		420		17		16
Residential construction		1,582		95		95		1,677		89		88		2,279		158		169
Consumer direct		292		22		22		302		22		23		223		16		16
Indirect auto		1,244		64		64		928		47		47		221		11		11
Total	$	78,354	$	3,632	$	3,592	$	90,425	$	4,274	$	4,338	$	107,236	$	4,962	$	5,121

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

	December 31, 2017						December 31, 2016
	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	$	1,238	$	1,176	$	-	$	9,171	$	8,477	$	-
Income producing commercial real estate		2,177		2,165		-		16,864		16,864		-
Commercial & industrial		1,758		1,471		-		421		334		-
Commercial construction		134		134		-		845		841		-
Total commercial		5,307		4,946		-		27,301		26,516		-
Residential mortgage		2,661		2,566		-		630		628		-
Home equity lines of credit		393		101		-		-		-		-
Residential construction		405		330		-		-		-		-
Consumer direct		29		29		-		-		-		-
Indirect auto		1,396		1,396		-		1,165		1,165		-
Total with no related allowance recorded		10,191		9,368		-		29,096		28,309		-

With an allowance recorded:
Owner occupied commercial real estate		21,262		20,647		1,255		23,574		22,944		1,746
Income producing commercial real estate		14,419		14,318		562		13,681		13,595		885
Commercial & industrial		1,287		1,183		27		1,679		1,581		58
Commercial construction		3,917		3,679		156		4,739		4,209		168
Total commercial		40,885		39,827		2,000		43,673		42,329		2,857
Residential mortgage		12,086		11,627		1,174		13,565		13,078		517
Home equity lines of credit		-		-		-		63		63		2
Residential construction		1,325		1,247		75		1,947		1,594		64
Consumer direct		244		241		7		293		290		12
Indirect auto		-		-		-		-		-		-
Total with an allowance recorded		54,540		52,942		3,256		59,541		57,354		3,452
Total	$	64,731	$	62,310	$	3,256	$	88,637	$	85,663	$	3,452

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 full 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 the loan’s recorded investment.

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 loan loss provision or future period yield adjustments. No PCI loans were classified as nonaccrual at December 31, 2017 or 2016 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 PCI loans.

The gross additional interest revenue that would have been earned if the loans classified as nonaccrual had performed in accordance with the original terms was approximately $1.11 million, $975,000, and $1.11 million for 2017, 2016, and 2015, respectively.

The following table presents the recorded investment in nonaccrual loans held for investment by loan class as of the dates indicated (in thousands):

	December 31,
	2017		2016

Owner occupied commercial real estate	$	4,923	$	7,373
Income producing commercial real estate		3,208		1,324
Commercial & industrial		2,097		966
Commercial construction		758		1,538
Total commercial		10,986		11,201
Residential mortgage		8,776		6,368
Home equity lines of credit		2,024		1,831
Residential construction		192		776
Consumer direct		43		88
Indirect auto		1,637		1,275
Total	$	23,658	$	21,539

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

	Loans Past Due								Loans Not
As of December 31, 2017	30 - 59 Days		60 - 89 Days		> 90 Days		Total		Past Due		PCI Loans		Total

Owner occupied commercial real estate	$	3,810	$	1,776	$	1,530	$	7,116	$	1,891,118	$	25,759	$	1,923,993
Income producing commercial real estate		1,754		353		1,939		4,046		1,546,288		44,840		1,595,174
Commercial & industrial		2,139		869		1,133		4,141		1,125,407		1,442		1,130,990
Commercial construction		568		132		158		858		702,221		8,857		711,936
Total commercial		8,271		3,130		4,760		16,161		5,265,034		80,898		5,362,093
Residential mortgage		6,717		1,735		3,438		11,890		948,513		13,141		973,544
Home equity lines of credit		3,246		225		578		4,049		724,287		2,891		731,227
Residential construction		885		105		93		1,083		181,472		464		183,019
Consumer direct		739		133		-		872		125,512		1,120		127,504
Indirect auto		1,152		459		1,263		2,874		355,311		-		358,185
Total loans	$	21,010	$	5,787	$	10,132	$	36,929	$	7,600,129	$	98,514	$	7,735,572

As of December 31, 2016

Owner occupied commercial real estate	$	2,195	$	1,664	$	3,386	$	7,245	$	1,624,531	$	18,584	$	1,650,360
Income producing commercial real estate		1,373		355		330		2,058		1,254,164		25,319		1,281,541
Commercial & industrial		943		241		178		1,362		1,067,317		1,036		1,069,715
Commercial construction		452		14		292		758		624,835		8,328		633,921
Total commercial		4,963		2,274		4,186		11,423		4,570,847		53,267		4,635,537
Residential mortgage		7,221		1,799		1,700		10,720		839,610		6,395		856,725
Home equity lines of credit		1,996		101		957		3,054		650,346		2,010		655,410
Residential construction		950		759		51		1,760		187,350		933		190,043
Consumer direct		633		117		35		785		122,623		159		123,567
Indirect auto		1,109		301		909		2,319		457,035		-		459,354
Total loans	$	16,872	$	5,351	$	7,838	$	30,061	$	6,827,811	$	62,764	$	6,920,636

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 PCI loans 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 are presented in the table below. In addition, the following table presents loans modified under the terms of a TDR that defaulted (became 90 days or more delinquent) during the years ended December 31 that were initially restructured within one year prior to default (dollars in thousands):

	New TDRs
			Pre- Modification Outstanding		Post- Modification Outstanding Recorded Investment by Type of Modification								TDRs Modified Within the Year That Have Subsequently Defaulted
Year Ended December 31, 2017	Number of Contracts		Recorded Investment		Rate Reduction		Structure		Other		Total		Number of Contracts		Recorded Investment

Owner occupied commercial real estate		6	$	2,603	$	-	$	2,161	$	108	$	2,269		-	$	-
Income producing commercial real estate		2		257		-		-		252		252		-		-
Commercial & industrial		6		901		-		174		533		707		-		-
Commercial construction		-		-		-		-		-		-		-		-
Total commercial		14		3,761		-		2,335		893		3,228		-		-
Residential mortgage		23		2,174		-		2,165		-		2,165		4		852
Home equity lines of credit		1		296		-		-		176		176		-		-
Residential construction		4		135		40		95		-		135		-		-
Consumer direct		2		16		-		16		-		16		-		-
Indirect auto		34		786		-		-		786		786		-		-
Total loans		78	$	7,168	$	40	$	4,611	$	1,855	$	6,506		4	$	852

Year Ended December 31, 2016

Owner occupied commercial real estate		8	$	2,699	$	-	$	2,699	$	-	$	2,699		1	$	252
Income producing commercial real estate		1		257		-		257		-		257		-		-
Commercial & industrial		5		1,012		-		1,012		-		1,012		2		34
Commercial construction		3		458		-		393		65		458		-		-
Total commercial		17		4,426		-		4,361		65		4,426		3		286
Residential mortgage		28		3,262		1,992		1,135		40		3,167		1		85
Home equity lines of credit		1		38		38		-		-		38		-		-
Residential construction		7		584		46		376		82		504		-		-
Consumer direct		6		71		13		58		-		71		-		-
Indirect auto		35		966		-		-		966		966		-		-
Total loans		94	$	9,347	$	2,089	$	5,930	$	1,153	$	9,172		4	$	371

Year Ended December 31, 2015

Owner occupied commercial real estate		14	$	13,592	$	-	$	13,266	$	199	$	13,465		1	$	178
Income producing commercial real estate		7		2,135		45		2,090		-		2,135		-		-
Commercial & industrial		9		1,325		-		899		347		1,246		-		-
Commercial construction		2		580		-		580		-		580		-		-
Total commercial		32		17,632		45		16,835		546		17,426		1		178
Residential mortgage		32		2,847		144		2,369		334		2,847		1		2
Home equity lines of credit		2		187		-		177		-		177		-		-
Residential construction		4		222		-		198		-		198		-		-
Consumer direct		10		222		-		204		18		222		2		32
Indirect auto		-		-		-		-		-		-		-		-
Total loans		80	$	21,110	$	189	$	19,783	$	898	$	20,870		4	$	212

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, 2017 and 2016, United has allocated $3.26 million and $2.90 million, respectively, of specific reserves to customers whose loan terms have been modified in TDRs. United committed to lend additional amounts totaling up to $75,000 and $95,000 as of December 31, 2017 and 2016, respectively, to customers with outstanding loans that are classified as TDRs.

Risk Ratings

United categorizes borrowers 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. United applies a pass / fail grading system to all consumer purpose loans. Under the pass / fail grading system, consumer purpose loans that become past due 90 days or are in bankrupcty 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, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (in thousands):

As of December 31, 2017	Pass		Watch		Substandard		Doubtful / Loss		Total

Owner occupied commercial real estate	$	1,833,469	$	33,571	$	31,194	$	-	$	1,898,234
Income producing commercial real estate		1,495,805		30,780		23,749		-		1,550,334
Commercial & industrial		1,097,907		18,052		13,589		-		1,129,548
Commercial construction		693,873		2,947		6,259		-		703,079
Total commercial		5,121,054		85,350		74,791		-		5,281,195
Residential mortgage		939,706		-		20,697		-		960,403
Home equity lines of credit		721,142		-		7,194		-		728,336
Residential construction		180,567		-		1,988		-		182,555
Consumer direct		125,860		-		524		-		126,384
Indirect auto		354,788		-		3,397		-		358,185
Total loans, excluding PCI loans	$	7,443,117	$	85,350	$	108,591	$	-	$	7,637,058

Owner occupied commercial real estate	$	2,400	$	8,163	$	15,196	$	-	$	25,759
Income producing commercial real estate		13,392		21,928		9,520		-		44,840
Commercial & industrial		383		672		387		-		1,442
Commercial construction		3,866		2,228		2,763		-		8,857
Total commercial		20,041		32,991		27,866		-		80,898
Residential mortgage		9,566		173		3,402		-		13,141
Home equity lines of credit		1,579		427		885		-		2,891
Residential construction		423		-		41		-		464
Consumer direct		1,076		10		34		-		1,120
Indirect auto		-		-		-		-		-
Total PCI loans	$	32,685	$	33,601	$	32,228	$	-	$	98,514

As of December 31, 2016

Owner occupied commercial real estate	$	1,577,301	$	18,029	$	36,446	$	-	$	1,631,776
Income producing commercial real estate		1,220,626		8,502		27,094		-		1,256,222
Commercial & industrial		1,055,282		4,188		9,209		-		1,068,679
Commercial construction		612,900		6,166		6,527		-		625,593
Total commercial		4,466,109		36,885		79,276		-		4,582,270
Residential mortgage		829,844		-		20,486		-		850,330
Home equity lines of credit		647,425		-		5,975		-		653,400
Residential construction		185,643		-		3,467		-		189,110
Consumer direct		122,736		-		672		-		123,408
Indirect auto		456,717		-		2,637		-		459,354
Total loans, excluding PCI loans	$	6,708,474	$	36,885	$	112,513	$	-	$	6,857,872

Owner occupied commercial real estate	$	2,044	$	3,444	$	13,096	$	-	$	18,584
Income producing commercial real estate		13,236		8,474		3,609		-		25,319
Commercial & industrial		216		160		660		-		1,036
Commercial construction		3,212		1,265		3,851		-		8,328
Total commercial		18,708		13,343		21,216		-		53,267
Residential mortgage		5,189		-		1,206		-		6,395
Home equity lines of credit		1,094		-		916		-		2,010
Residential construction		898		-		35		-		933
Consumer direct		159		-		-		-		159
Indirect auto		-		-		-		-		-
Total PCI loans	$	26,048	$	13,343	$	23,373	$	-	$	62,764

- Definition

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

+ References + Details

Premises and Equipment

12 Months Ended

Dec. 31, 2017

Premises and Equipment [Abstract]

Premises and Equipment

(8)

Premises and Equipment

Premises and equipment are summarized as follows as of the dates indicated (in thousands):

	December 31,
	2017			2016

Land and land improvements	$	80,335		$	79,946
Buildings and improvements		148,048			135,004
Furniture and equipment		82,775			79,597
Construction in progress		11,714			5,747

		322,872			300,294

Less accumulated depreciation		(114,020	)		(110,356	)

Premises and equipment, net	$	208,852		$	189,938

Depreciation expense was $12.0 million, $11.5 million and $9.36 million for 2017, 2016 and 2015, 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 its 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 $4.32 million, $4.13 million and $2.72 million for 2017, 2016 and 2015, respectively. United does not have any capital leases. As of December 31, 2017, rent commitments under operating leases, before considering renewal options that generally are present, were as follows (in thousands):

2018	$	4,161
2019		3,995
2020		3,811
2021		3,645
2022		3,451
Thereafter		8,038
Total	$	27,101

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2017

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 as of the dates indicated (in thousands):

	December 31,
	2017			2016
Core deposit intangible	$	62,652		$	51,342
Less: accumulated amortization		(41,229	)		(37,145	)
Net core deposit intangible		21,423			14,197
Noncompete agreement		3,144			-
Less: accumulated amortization		(761	)		-
Net noncompete agreement		2,383			-
Total intangibles subject to amortization, net		23,806			14,197
Goodwill		220,591			142,025
Total goodwill and other intangible assets, net	$	244,397		$	156,222

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

						Goodwill, net of
			Accumulated			Accumulated
			Impairment			Impairment
	Goodwill		Losses			Losses
December 31, 2015	$	436,202	$	(305,590	)	$	130,612
Acquisition of Tidelands		10,713		-			10,713
Measurement period adjustments		700		-			700
December 31, 2016		447,615		(305,590	)		142,025
Acquisition of FOFN		54,703		-			54,703
Acquistion of HCSB		23,863		-			23,863
December 31, 2017	$	526,181	$	(305,590	)	$	220,591

The estimated aggregate amortization expense for future periods for core deposit intangibles and noncompete agreements is as follows (in thousands):

Year
2018	$	6,846
2019		4,551
2020		3,315
2021		2,557
2022		1,982
Thereafter		4,555
Total	$	23,806

- 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

Foreclosed Property

12 Months Ended

Dec. 31, 2017

Repossessed Assets [Abstract]

Foreclosed Property

(10)

Foreclosed Property

Major classifications of foreclosed properties as of the dates indicated are summarized as follows (in thousands):

	December 31,
	2017		2016

Commercial real estate	$	2,199	$	3,181
Commercial construction		884		2,977
Total commercial		3,083		6,158
Residential mortgage		151		1,791
Total foreclosed property	$	3,234	$	7,949

- Definition

The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 40
-Section 40
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=84176060&loc=d3e18551-111553

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 40
-Section 40
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84176060&loc=d3e18511-111553

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section 45
-Paragraph 3
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-Name Accounting Standards Codification
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-Subparagraph (SX 210.5-04(c)(Schedule III))
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

Servicing Rights

12 Months Ended

Dec. 31, 2017

Transfers and Servicing [Abstract]

Servicing Rights

(11)

Servicing Rights

Servicing Rights for SBA/USDA Loans

United accounts for servicing rights for SBA/USDA loans at fair value. Changes in the balances of servicing assets and servicing liabilities are as follows for the years indicated (in thousands):

	2017			2016			2015
Servicing rights for SBA/USDA loans, beginning of period	$	5,752		$	3,712		$	2,551
Additions:
Acquired servicing rights		419			-			137
Originated servicing rights capitalized upon sale of loans		2,737			2,723			1,699
Subtractions:
Disposals		(621	)		(393	)		(353	)
Changes in fair value:
Due to change in valuation inputs or assumptions used in the valuation model		(547	)		(290	)		(322	)
Servicing rights for SBA/USDA loans, end of period	$	7,740		$	5,752		$	3,712

The portfolio of SBA/USDA loans serviced for others, which is not included in the accompanying balance sheets, was $314 million and $256 million, respectively, at December 31, 2017 and 2016. The amount of contractually specified servicing fees earned by United on these servicing rights during the years ended December 31, 2017, 2016 and 2015 was $2.60 million, $1.64 million and $1.07 million, respectively. Servicing fees and changes in fair value were included in interest revenue in the consolidated statements of income.

A summary of the key characteristics, inputs, and economic assumptions used to estimate the fair value of the servicing asset for SBA/USDA loans and the sensitivity of the fair values to immediate adverse changes in those assumptions are shown in the table below as of the dates indicated (in thousands):

	December 31,
	2017			2016
Fair value of retained servicing assets	$	7,740		$	5,752
Prepayment rate assumption		8.31	%		7.12	%
10% adverse change	$	(236	)	$	(132	)
20% adverse change	$	(460	)	$	(257	)
Discount rate		12.5	%		11.0	%
100 bps adverse change	$	(262	)	$	(167	)
200 bps adverse change	$	(507	)	$	(324	)
Weighted-average life (years)		6.3			6.8
Weighted-average gross margin		1.85	%		1.86	%

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

Effective January 1, 2017, United elected to carry residential mortgage servicing rights at fair value. For the years ended December 31, 2016 and 2015, United accounted for residential mortgage servicing rights using the amortization method. The following table summarizes the changes in residential mortgage servicing rights for the years indicated (in thousands).

	Fair value			Amortized cost
	2017			2016			2015
Residential mortgage servicing rights, beginning of period	$	4,372		$	3,370		$	-
Additions:
Acquired servicing rights		-			-			3,454
Originated servicing rights capitalized upon sale of loans		3,602			2,124			199
Subtractions:
Disposals		(328	)		-			-
Amortization					(1,117	)		(273	)
Impairment		-			(5	)		(10	)
Changes in fair value:
Initial election to carry at fair value on January 1, 2017		698			-			-
Due to change in valuation inputs or assumptions used in the valuation		(82	)		-			-
Residential mortgage servicing rights, end of period	$	8,262		$	4,372		$	3,370

At December 31, 2016 and 2015, the estimated fair value of residential mortgage servicing rights was $5.17 million and $3.52 million, respectively. The following table summarizes the activity in the valuation allowance for impairment of the residential mortgage servicing rights portfolio for the years indicated (in thousands).

	2016		2015
Valuation allowance, beginning of period	$	10	$	-
Additions charged to operations, net		5		10
Valuation allowance, end of period	$	15	$	10

The portfolio of residential mortgage loans serviced for others, which is not included in the consolidated balance sheets, was $847 million and $543 million, respectively, at December 31, 2017 and 2016. The amount of contractually specified servicing fees earned by United on these servicing rights during the year ended December 31, 2017, 2016 and 2015 was $1.72 million, $1.03 million and $299,000, respectively, which was included in interest revenue in the consolidated statements of income. Impairment and amortization of servicing rights were included in mortgage loan and other related fee revenue in the consolidated statements of income.

A summary of the key characteristics, inputs, and economic assumptions used to estimate the fair value of the servicing asset for residential mortgage loans and the sensitivity of the fair values to immediate adverse changes in those assumptions are shown in the table below as of the dates indicated (in thousands):

	December 31,
	2017
Fair value of retained servicing assets	$	8,262
Prepayment rate assumption		9.50	%
10% adverse change	$	(303	)
20% adverse change	$	(587	)
Discount rate		10.0	%
100 bps adverse change	$	(317	)
200 bps adverse change	$	(610	)

Deposits

12 Months Ended

Dec. 31, 2017

Deposits [Abstract]

Deposits

(12)

Deposits

At December 31, 2017, the contractual maturities of time deposits, including brokered time deposits, are summarized as follows (in thousands):

2018	$	1,064,657
2019		386,773
2020		75,601
2021		52,886
2022		31,654
thereafter		69,637
	$	1,681,208

At December 31, 2017 and 2016, time deposits (excluding brokered time deposits) that met or exceeded the FDIC insurance limit of $250,000 totaled $205 million and $144 million, respectively.

At December 31, 2017 and 2016, United held $133 million and $89.9 million, respectively, in certificates of deposit obtained through third party brokers. The daily average balance of these brokered deposits totaled $109 million and $171 million in 2017 and 2016, respectively. The brokered certificates of deposit at December 31, 2017 had maturities ranging from 2018 through 2033 and are callable by United. United 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, at times, has resulted in a negative yield.

Federal Home Loan Bank Advances

12 Months Ended

Dec. 31, 2017

Advances from Federal Home Loan Banks [Abstract]

Federal Home Loan Bank Advances

(13)

Federal Home Loan Bank Advances

At December 31, 2017 and 2016, United had FHLB advances totaling $505 million and $709 million, respectively. At December 31, 2017, the weighted average interest rate on FHLB advances was 1.59%, compared to .67% as of December 31, 2016. The FHLB advances are collateralized by owner occupied and income producing commercial real estate and residential mortgage loans, investment securities and FHLB stock.

At December 31, 2017, the maturities and current rates of outstanding advances were as follows (in thousands):

	Amount
Maturing In:	Maturing		Current Rate Range
2018	$	269,000	1.05% - 3.60%
2019		25,000	2.54% - 3.86%
2020		210,000	1.47% - 2.74%
Total principal outstanding		504,000
Premium		651
Total	$	504,651

Long-term Debt

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Long-term Debt

(14)

Long-term Debt

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

									Stated		Earliest
	December 31,						Issue		Maturity		Call
	2017			2016			Date		Date		Date		Interest Rate

2022 senior debentures	$	50,000		$	50,000			2015		2022		2020	5.000% through August 13, 2020,
													3-month LIBOR plus 3.814% thereafter
2027 senior debentures		35,000			35,000			2015		2027		2025	5.500% through August 13, 2025
													3-month LIBOR plus 3.71% thereafter
2018 senior debentures		-			40,000			2013		2018		2015	6.000%
2017 senior debentures		-			35,000			2012		2017		2017	9.000%
Total senior debentures		85,000			160,000

Subordinated debentures		11,500			-			2015		2025		2020	6.250%
Total subordinated debentures		11,500			-

Southern Bancorp Capital Trust I		4,382			4,382			2004		2034		2009	Prime + 1.00%
United Community Statutory Trust III		1,238			1,238			2008		2038		2013	Prime + 3.00%
Tidelands Statutory Trust I		8,248			8,248			2006		2036		2011	3-month LIBOR plus 1.38%
Tidelands Statutory Trust II		6,186			6,186			2008		2038		2013	3-month LIBOR plus 5.075%
Four Oaks Statutory Trust I		12,372			-			2006		2036		2011	3-month LIBOR plus 1.35%
Total trust preferred securities		32,426			20,054
Less discount		(8,381	)		(4,976	)

Total long-term debt	$	120,545		$	175,078

Interest is currently paid semiannually or quarterly for all senior and subordinated debentures and trust preferred securities.

Senior Debentures

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.

Subordinated Debentures

United acquired, as part of the FOFN acquisition, $11.5 million aggregate principal amount of subordinated debentures. The notes are due on November 30, 2025. United may prepay the notes at any time after November 30, 2020, subject to compliance with applicable laws.

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 as provided in the indentures.

Reclassifications Out of Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2017

Reclassifications Out Of Accumulated Other Comprehensive Income [Abstract]

Reclassifications Out of Accumulated Other Comprehensive Income

(15)

Reclassifications Out of Accumulated Other Comprehensive Income

The following presents the details regarding amounts reclassified out of accumulated other comprehensive income (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	2017			2016			2015			Where Net Income is Presented

Realized gains on available-for-sale securities:
	$	42		$	982		$	2,255		Securities gains, net
		(14	)		(371	)		(862	)	Tax expense
	$	28		$	611		$	1,393		Net of tax

Amortization of losses included in net income on available-for-sale securities transferred to held to maturity:
	$	(1,069	)	$	(1,759	)	$	(1,702	)	Investment securities interest revenue
		401			662			638		Tax benefit
	$	(668	)	$	(1,097	)	$	(1,064	)	Net of tax

Amounts included in net income on derivative financial instruments accounted for as cash flow hedges:
Amortization of losses on de-designated positions		-			(7	)		(129	)	Deposits in banks and short-term investments interest revenue
Amortization of losses on de-designated positions		(599	)		(647	)		(695	)	Money market deposit interest expense
Amortization of losses on de-designated positions		(292	)		(1,237	)		(1,112	)	Federal Home Loan Bank advances interest expense
		(891	)		(1,891	)		(1,936	)	Total before tax
		346			736			753		Tax benefit
	$	(545	)	$	(1,155	)	$	(1,183	)	Net of tax

Reclassification of disproportionate tax effect related to terminated and current cash flow hedges
	$	(3,289	)	$	-		$	-		Income tax expense

Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan
Prior service cost	$	(560	)	$	(501	)	$	(465	)	Salaries and employee benefits expense
Actuarial losses		(238	)		(354	)		(271	)	Salaries and employee benefits expense
		(798	)		(855	)		(736	)	Total before tax
		310			333			286		Tax benefit
	$	(488	)	$	(522	)	$	(450	)	Net of tax


Total reclassifications for the period	$	(4,962	)	$	(2,163	)	$	(1,304	)	Net of tax

Amounts shown above in parentheses reduce earnings

Earnings Per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Earnings Per Share

(16)

Earnings Per Share

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

	Year Ended December 31,
	2017			2016			2015

Net income	$	67,821		$	100,656		$	71,578
Dividends and undistributed earnings allocated to unvested shares		(571	)		-			-
Preferred dividends		-			(21	)		(67	)
Net income available to common stockholders	$	67,250		$	100,635		$	71,511

Income per common share:
Basic	$	.92		$	1.40		$	1.09
Diluted		.92			1.40			1.09

Weighted average common shares:
Basic		73,247			71,910			65,488

Effect of dilutive securities:
Stock options		12			5			4

Diluted		73,259			71,915			65,492

At December 31, 2017, 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; 60,287 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $24.12; and 663,817 shares of common stock issuable upon completion of vesting of restricted stock awards.

At December 31, 2016, 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; 72,665 shares of common stock issuable upon exercise of stock options granted to employees with a weighted average exercise price of $34.34; and 690,970 shares of common stock issuable upon completion of vesting of restricted stock awards.

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.

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Income Taxes

(17)

Income Taxes

Income tax expense is as follows for the years indicated (in thousands):

	Year Ended December 31,
	2017		2016		2015

Current	$	5,451	$	2,609	$	5,140
Deferred		60,951		59,160		37,685
Increase in valuation allowance		413		567		611
Expense due to enactment of federal tax reform		38,198		-		-

Total income tax expense	$	105,013	$	62,336	$	43,436

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 for the years indicated (in thousands):

	Year Ended December 31,
	2017			2016			2015

Pretax income at statutory rates	$	60,492		$	57,047		$	40,255
Add (deduct):
State taxes, net of federal benefit		4,139			5,013			3,537
Bank owned life insurance earnings		(1,141	)		(572	)		(348	)
Adjustment to reserve for uncertain tax positions		59			(58	)		(136	)
Tax-exempt interest revenue		(1,199	)		(573	)		(662	)
Equity compensation		(799	)		976			-
Transaction costs		408			92			509
Tax credit investments		(89	)		(149	)		(190	)
Change in state statutory tax rate		81			250			340
Increase in valuation allowance		413			567			611
Release of disproportionate tax effects related to de-designated cash flow hedges		3,400			-			-
Expense due to enactment of federal tax reform		38,198			-			-
Other		1,051			(257	)		(480	)

Total income tax expense	$	105,013		$	62,336		$	43,436

The Tax Act reduced the corporate federal tax rate from 35% to 21% effective January 1, 2018. As a result, United was required to re-measure, through income tax expense, the deferred tax assets and liabilities using the enacted rate at which they are expected to be recovered or settled. The re-measurement of the net deferred tax asset resulted in additional income tax expense of $38.2 million. As explained in Note 1, pursuant to SAB 118, United continues to analyze the Tax Act, including the impact on deductibility of certain executive compensation and alternative minimum tax credits disclosed further below, and any refinements to the provisional accounting will be completed within one year of the tax enactment date.

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

	December 31,
	2017		2016
Deferred tax assets:
Allowance for loan losses	$	14,092	$	23,025
Net operating loss carryforwards		56,428		112,805
Deferred compensation		7,760		9,778
Loan purchase accounting adjustments		14,478		10,529
Reserve for losses on foreclosed properties		402		822
Nonqualified share based compensation		1,182		1,567
Accrued expenses		4,290		4,420
Investment in partnerships		956		1,417
Unamortized pension actuarial losses and prior service cost		2,008		2,365
Unrealized losses on securities available-for-sale		2,430		3,982
Unrealized losses on cash flow hedges		108		561
Derivatives		-		609
Premises and equipment		1,040		764
Other		3,065		2,965

Total deferred tax assets		108,239		175,609

Deferred tax liabilities:
Acquired intangible assets		3,734		3,485
Loan origination costs		3,881		5,885
Prepaid expenses		468		689
Servicing asset		3,757		3,437
Derivatives		773		-
Uncertain tax positions		3,163		3,892

Total deferred tax liabilities		15,776		17,388

Less valuation allowance		4,414		3,885

Net deferred tax asset	$	88,049	$	154,336

The change in the net deferred tax asset includes an increase of $43.8 million due to current year merger and acquisition activity.

At December 31, 2017, United has state net operating loss carryforwards of approximately $3.73 million that begin to expire in 2018, $10.5 million that begin to expire in 2022 and $398 million that begin to expire in 2030, if not previously utilized. United has $36.7 million in federal net operating loss carryforwards that begin to expire in 2031, if not previously utilized. United has $109 million in federal net operating loss carryforwards subject to annual limitation under IRC Section 382 that begin to expire in 2027, if not previously utilized. United has $3.23 million of federal general business tax credits that begin to expire in 2028, if not previously utilized. United has $13.1 million of federal alternative minimum tax credits which do not expire, and are now carried as tax receivables since, under the Tax Act, the company expects to recover the entire amount by 2022 via reduction of regular tax liability or refund. United has $1.23 million of federal alternative minimum tax credits, which do not expire, subject to annual limitation under IRC Section 382 that are not expected to be recovered until after 2022 and remain classified as deferred tax assets. United has $5.91 million of state tax credits that begin to expire in 2018, 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.

At December 31, 2017 and 2016, 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 $4.41 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, 2017 that it was more likely than not that the net deferred tax asset of $88.0 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 an 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 for the years indicated (in thousands):

	2017			2016			2015

Balance at beginning of year	$	3,892		$	3,981		$	4,195
Additions based on tax positions related to the current year		441			400			371
Decreases resulting from a lapse in the applicable statute of limitations		(351	)		(489	)		(585	)
Remeasurement due to enactment of federal tax reform		(819	)		-			-

Balance at end of year	$	3,163		$	3,892		$	3,981

Approximately $2.76 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. There were no penalties and interest related to income taxes recorded in the income statement in 2017, 2016 or 2015. No amounts were accrued for interest and penalties on the balance sheet at December 31, 2017 or 2016.

United and its subsidiaries file a consolidated U.S. federal income tax return, as well as various state returns in the states where it operates. United’s federal and state income tax returns are no longer subject to examination by taxing authorities for years before 2014.

Pension and Employee Benefit Plans

12 Months Ended

Dec. 31, 2017

Pension and Employee Benefit Plans [Abstract]

Pension and Employee Benefit Plans

(18)

Pension and Employee Benefit Plans

United offers a defined contribution 401(k) and Profit Sharing Plan (the “401(k) Plan”) that covers substantially all employees meeting certain minimum service requirements. The Plan allows employees to make pre-tax contributions to the 401(k) Plan and, prior to April 1, 2016, United matched 50% of these employee contributions up to 5% of eligible compensation, subject to Plan and regulatory limits. Effective April 1, 2016, the matching contribution was increased to 70% of employee contributions up to 5% of eligible compensation. 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. Compensation expense from continuing operations related to the 401(k) Plan totaled $2.66 million, $2.28 million and $1.45 million in 2017, 2016 and 2015, 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.

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 2017, 2016 and 2015, United recognized $35,000, $26,000 and $21,000, 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. No discretionary contributions were made in 2017, 2016 or 2015.

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 covered all full-time Palmetto employees 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:

	2017						2016
	Modified						Modified
	Retirement			Funded			Retirement			Funded
	Plan			Plan			Plan			Plan
Discount rate for disclosures		3.75	%		3.75	%		4.00	%		4.25	%
Discount rate for net periodic benefit cost		4.00	%		4.00	%		4.00	%		4.53	%
Expected long-term rate of return		N/A			4.00	%		N/A			4.00	%
Rate of compensation increase		N/A			N/A			N/A			N/A
Measurement date		12/31/2017			12/31/2017			12/31/2016			12/31/2016

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 employees 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 sheets. Information about changes in obligations and plan assets follows (in thousands):

	2017						2016
	Modified						Modified
	Retirement			Funded			Retirement			Funded
	Plan			Plan			Plan			Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$	19,408		$	18,501		$	17,595		$	19,246
Service cost		551			-			382			-
Interest cost		778			738			740			842
Plan amendments		699			-			454			-
Actuarial (gains) losses		773			1,291			605			347
Benefits paid		(504	)		(2,830	)		(368	)		(1,934	)

Accumulated benefit obligation - end of year		21,705			17,700			19,408			18,501

Change in plan assets, at fair value:
Beginning plan assets		-			16,264			-			17,315
Actual return		-			874			-			883
Employer contribution		504			-			368			-
Benefits paid		(504	)		(2,830	)		(368	)		(1,934	)

Plan assets - end of year		-			14,308			-			16,264

Funded status - end of year (plan assets less benefit obligations)	$	(21,705	)	$	(3,392	)	$	(19,408	)	$	(2,237	)

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

	2017					2016					2015
	Modified					Modified					Modified
	Retirement		Funded			Retirement		Funded			Retirement		Funded
	Plan		Plan			Plan		Plan			Plan		Plan
Service cost	$	551	$	-		$	382	$	-		$	376	$	-
Interest cost		778		738			740		842			628		292
Expected return on plan assets		-		(630	)		-		(696	)		-		(375	)
Amortization of prior service cost		560		-			501		-			465		-
Amortization of net losses		238		-			167		-			271		-

Net periodic benefit cost	$	2,127	$	108		$	1,790	$	146		$	1,740	$	(83	)

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 $241,000 and $666,000, respectively, as of December 31, 2017. For the Funded Plan, United does not expect 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 2018, United expects to make contributions to the Modified Retirement Plan of $707,000, but does not expect to make any contributions to the Funded Plan.

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
2018	$	707	$	1,070
2019		1,123		1,081
2020		1,207		1,067
2021		1,200		1,056
2022		1,192		1,043
2023-2026		6,062		5,075
	$	11,491	$	10,392

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

December 31, 2017	Level 1		Level 2		Level 3		Total
Money market fund	$	-	$	516	$	-	$	516
Mutual funds		526		-		-		526
Corporate stocks		1,346		-		-		1,346
Exchange traded funds		11,920		-		-		11,920
Total plan assets	$	13,792	$	516	$	-	$	14,308

December 31, 2016	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	645	$	-	$	-	$	645
Mutual funds		874		-		-		874
Corporate stocks		1,184		193		-		1,377
Exchange traded funds		13,368		-		-		13,368
Total plan assets	$	16,071	$	193	$	-	$	16,264

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, money market funds are valued at amortized cost, which approximates fair 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 24 for more details regarding 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 management 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, 2017

Derivatives and Hedging Activities [Abstract]

Derivatives and Hedging Activities

(19)

Derivatives and Hedging Activities

Risk Management Objective of Using Derivatives

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

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

The table below presents the fair value of derivative financial instruments as of the dates indicated as well as their classification on the consolidated balance sheets (in thousands):

Derivatives designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2017		2016

Fair value hedge of corporate bonds	Derivative assets	$	336	$	265
		$	336	$	265

Fair value hedge of brokered CD's	Derivative liabilities	$	2,053	$	1,980
		$	2,053	$	1,980

Derivatives not designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2017		2016

Customer derivative positions	Derivative assets	$	2,659	$	5,266
Dealer offsets to customer derivative positions	Derivative assets		6,867		3,869
Mortgage banking - loan commitment	Derivative assets		1,150		1,552
Mortgage banking - forward sales commitment	Derivative assets		13		534
Bifurcated embedded derivatives	Derivative assets		11,057		10,225
Interest rate caps	Derivative assets		639		-
Offsetting positions for de-designated hedges	Derivative assets		-		1,977
		$	22,385	$	23,423

Customer derivative positions	Derivative liabilities	$	7,032	$	3,897
Dealer offsets to customer derivative positions	Derivative liabilities		1,551		5,328
Risk participations	Derivative liabilities		20		26
Mortgage banking - forward sales commitment	Derivative liabilities		49		96
Dealer offsets to bifurcated embedded derivatives	Derivative liabilities		14,279		14,341
De-designated hedges	Derivative liabilities		392		1,980
		$	23,323	$	25,668

Customer derivative positions are between United and certain commercial loan customers with offsetting positions to dealers under a back-to-back swap/cap 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 economic hedge.

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, it 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. The underlying loans are accounted for under the lower of cost or fair value method and are not reflected in the table above. Beginning late in the third quarter of 2016 for newly originated mortgage loans, United began to account for the underlying loans at fair value pursuant to the fair value option, and these loans are not reflected in the table above. Fair value adjustments on these derivative instruments are recorded within mortgage loan and other related fee income in the consolidated statements of income.

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, 2017 and 2016, United did not have any active cash flow hedges but had dedesignated swaps previously designated as cash flow hedges. Changes in balance sheet composition and interest rate risk position made the hedges no longer necessary as protection against rising interest rates. The swaps have subsequently been cancelled but 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. United expects that $499,000 will be reclassified as an increase to deposit interest expense over the next twelve months related to these cash flow hedges.

The table below presents the effect of cash flow hedges on the consolidated statements 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)
	2017		2016		2015			Location	2017			2016			2015			Location	2017		2016		2015

								Interest revenue	$	-		$	(7	)	$	-
								Interest expense		(891	)		(1,884	)		(1,936	)
Interest rate swaps	$	-	$	-	$	(471	)		$	(891	)	$	(1,891	)	$	(1,936	)	Interest expense	$	-	$	-	$	(7	)

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, 2017, United had four interest rate swaps with an aggregate notional amount of $40.7 million that were designated as fair value hedges of interest rate risk and were pay-variable / receive-fixed, hedging the changes in the fair value of fixed rate brokered time deposits resulting from changes in interest rates. Also at December 31, 2017, 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, 2016, United had one interest rate swap with an aggregate notional amount of $12.8 million that was designated as a fair value hedge of interest rate risk and was pay-variable / receive-fixed, hedging the changes in the fair value of fixed rate brokered time deposits resulting from changes in interest rates. Also at December 31, 2016, 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.

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, 2017, 2016 and 2015, United recognized a net loss of $479,000, a net gain of $2.29 million and a net gain of $210,000, respectively, related to ineffectiveness in the fair value hedging relationships. United also recognized a net reduction of interest expense of $160,000, $1.61 million and $4.46 million for the years ended December 31, 2017, 2016 and 2015, 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 $302,000, $606,000 and $498,000 during 2017, 2016, and 2015, 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 statements 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	2017			2016		2015		2017			2016			2015

Fair value hedges of brokered CD's	Interest expense	$	(657	)	$	1,972	$	1,814	$	371		$	458		$	(1,507	)
Fair value hedges of corporate bonds	Interest revenue		72			234		31		(265	)		(376	)		(128	)
		$	(585	)	$	2,206	$	1,845	$	106		$	82		$	(1,635	)

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.

Derivatives Not Designated as Hedging Instruments under ASC 815

The table below presents the gains and losses recognized in income on derivatives not designated as hedging instruments under ASC 815 for the periods indicated (in thousands).

	Income Statement	Year Ended December 31,
	Location	2017			2016		2015

Customer derivatives and dealer offsets	Other fee revenue	$	2,416		$	3,744	$	1,713
Bifurcated embedded derivatives and dealer offsets	Other fee revenue		429			297		43
Interest rate caps	Other fee revenue		252			-		-
De-designated hedges	Other fee revenue		(62	)		-		-
Mortgage banking derivatives	Mortgage loan revenue		(676	)		3,002		-
Risk participations	Other fee revenue		5			360		-
Total gains and losses		$	2,364		$	7,403	$	1,756

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, 2017, collateral totaling $17.2 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. As a result of the Dodd-Frank Act, all newly eligible derivatives entered into are cleared through a central clearinghouse. Derivatives that are centrally cleared to not have credit-risk-related features that require additional collateral if our credit rating were downgraded.

Regulatory Matters

12 Months Ended

Dec. 31, 2017

Regulatory Capital Requirements [Abstract]

Regulatory Matters

(20)

Regulatory Matters

Capital Requirements

United and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary action by regulators that, if undertaken, could have a direct material effect on 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, 2017, 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, 2017, 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, 2017, 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, 2017 and 2016, 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):

							United Community Banks, Inc.
	Basel III Guidelines						(consolidated)						United Community Bank
				Well
	Minimum			Capitalized			2017			2016			2017			2016

Risk-based ratios:
Common equity tier 1 capital		4.5	%		6.5	%		11.98	%		11.23	%		12.93	%		12.66	%
Tier 1 capital		6.0			8.0			12.24			11.23			12.93			12.66
Total capital		8.0			10.0			13.06			12.04			13.63			13.48
Tier 1 leverage ratio		4.0			5.0			9.44			8.54			9.98			9.63
Common equity tier 1 capital							$	1,053,983		$	874,452		$	1,135,728		$	984,529
Tier 1 capital								1,076,465			874,452			1,135,728			984,529
Total capital								1,149,191			937,876			1,196,954			1,047,953

Risk-weighted assets								8,797,387			7,789,089			8,781,177			7,775,352
Average total assets								11,403,248			10,236,868			11,385,716			10,221,318

Cash, Dividend, Loan and Other Restrictions

At December 31, 2017 and 2016, 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 2017 and 2016, the Bank received regulatory approval to pay cash dividends to United of $103 million and $41.5 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 consolidated balance sheets. 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
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1G
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958577-112826

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1C
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958572-112826

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1E
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958574-112826

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1H
-URI http://asc.fasb.org/extlink&oid=84167132&loc=d3e65071-112826

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958569-112826

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958570-112826

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1F
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958575-112826

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958568-112826

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1D
-URI http://asc.fasb.org/extlink&oid=84167132&loc=SL5958573-112826

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies [Abstract]

Commitments and Contingencies

(21)

Commitments and Contingencies

The following table summarizes, as of the dates indicated, the contract amount of off-balance sheet instruments (in thousands):

	2017		2016
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$	1,910,777	$	1,542,186
Letters of credit		28,075		26,862
Minimum Lease Payments		27,101		29,090

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 sheets. 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 unfunded loan commitments that are expected to result in funded loans.

United’s wholly-owned bank subsidiary, United Community Bank (the “Bank”) holds minor investments in certain limited partnerships for CRA purposes. As of December 31, 2017, the Bank had a recorded investment of $4.27 million in these limited partnerships and had committed to fund an additional $5.30 million related to future capital calls that has not been reflected in the consolidated balance sheet.

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 financial position or results of operations.

Common and Preferred Stock

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Common and Preferred Stock

(22)

Common and Preferred Stock

In the second quarter of 2016, United amended its articles of incorporation to increase the number of authorized shares of common stock from 100 million to 150 million shares.

On March 22, 2016, United announced that its Board of Directors had authorized a program to repurchase up to $50 million of United’s outstanding common stock through December 31, 2017. In November of 2017, the Board of Directors extended this program to December 31, 2018. Under the program, the shares may be repurchased periodically in open market transactions at prevailing market prices, in privately negotiated transactions, or by other means in accordance with federal securities laws. The actual timing, number and value of shares repurchased under the program depends on a number of factors, including the market price of United’s common stock, general market and economic conditions, and applicable legal requirements. During 2017, United did not repurchase any shares under the program. During 2016, United repurchased 764,000 shares under the program. As of December 31, 2017, $36.3 million of outstanding common stock may be repurchased under the program.

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, United 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 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 tock of United with a liquidation preference amount of $1,000 per share, designated as United’s Non-Cumulative Perpetual Preferred Stock, Series H. The SBLF Preferred Shares had terms and conditions identical to those shares of preferred stock issued by MoneyTree to the Treasury. The Series H preferred stock paid noncumulative dividends quarterly at a dividend rate of 1.00% per annum through March 15, 2016 and 9% per annum thereafter. In the first quarter of 2016, United redeemed all of its outstanding Series H preferred stock. The preferred stock was redeemed at par and did not result in any gain or loss.

United had no preferred stock outstanding as of December 31, 2017 or 2016.

Equity Compensation and Related Plans

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Equity Compensation and Related Plans

(23)

Equity Compensation and Related Plans

United has an equity compensation plan that allows for grants of incentive stock options, nonqualified 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, 2017, 1.93 million additional awards could be granted under the plan. Through December 31, 2017, 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		Aggregate					Average		Average		Aggregate
				Grant Date		Intrinsic					Exercise		Remaining		Intrinsic
	Shares			Fair Value		Value (000's)		Shares			Price		Term (Yrs.)		Value (000's)
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
Granted		302,012			21.42				-			-
Vested		(261,729	)		16.14				-			-
Expired		-			-				(52,853	)		135.32
Cancelled		(61,980	)		17.99				(115,975	)		104.05
December 31, 2016		690,970			18.60				72,665			34.34
Granted		270,339			26.50				-			-
Vested		(284,662	)		17.48	$	7,782		-			-
Expired		-			-				(1,538	)		147.60
Cancelled		(12,830	)		19.91				(10,840	)		75.08
December 31, 2017		663,817			22.40		18,680		60,287			24.12		3.06	$	355
Vested / Exercisable
at December 31, 2017		-			-				57,787			24.44		2.90		326

The following is a summary of stock options outstanding at December 31, 2017:

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

	10,000	$	10.00 - 15.00	$	11.20		3.58		10,000	$	11.20
	15,300		15.01 - 20.00		16.19		6.31		12,800		16.08
	500		20.01 - 25.00		22.95		2.22		500		22.95
	1,023		25.01 - 30.00		29.45		1.07		1,023		29.45
	33,464		30.01 - 31.50		31.47		1.50		33,464		31.47
	60,287		10.00 - 31.50		24.12		3.06		57,787		24.44

Compensation expense relating to options of $28,000, $30,000 and $35,000, respectively, was included in earnings for 2017, 2016 and 2015. 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 2017, 2016 or 2015.

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 statements of income for employee restricted stock awards in 2017, 2016 and 2015 was $5.51 million, $4.29 million and $4.21 million, respectively. Of the expense recognized related to restricted stock unit awards during 2017, $696,000 related to the modification of existing awards resulting from an acceleration of vesting of unvested awards due to retirement, which was recognized in merger-related and other charges. The remaining expense of $4.82 million was recognized in compensation expense. In addition, in 2017, 2016, and 2015, $287,000, $177,000 and $153,000, respectively, was recognized in other operating expenses for restricted stock unit awards granted to members of United’s board of directors.

A deferred income tax benefit related to compensation expense for options and restricted stock of $2.27 million, $1.75 million and $1.71 million was included in the determination of income tax expense in 2017, 2016 and 2015, respectively. As of December 31, 2017, there was $11.3 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 2.98 years.

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 2017, 2016 and 2015, 4,404, 4,044 and 2,916 shares, respectively, were issued under the DRIP.

United has an Employee Stock Purchase Program (“ESPP”) that allows eligible employees to purchase shares of common stock at a discount (10%), with no commission charges. During 2017, 2016 and 2015 United issued 13,422, 16,456 shares and 14,213 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 sheets 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, 2017 and 2016, United had 607,869 shares and 519,874 shares, respectively, of its common stock that was issuable under the deferred compensation plan.

Assets and Liabilities Measured at Fair Value

12 Months Ended

Dec. 31, 2017

Fair Value [Abstract]

Assets and Liabilities Measured at Fair Value

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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, 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 sheets 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 sheets.

Mortgage Loans Held for Sale

Beginning in the third quarter of 2016, United elected the fair value option for newly originated mortgage loans held for sale. United elected the fair value option for its portfolio of mortgage loans held for sale in order to reduce certain timing differences and better match changes in fair values of the loans with changes in the value of derivative instruments used to economically hedge them. The fair value of mortgage loans held for sale is determined using quoted prices for a similar asset, adjusted for specific attributes of that loan (Level 2).

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.

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, management 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, management 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, 2017, 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 risk participations incorporates Level 3 inputs to evaluate the likelihood of customer default. The fair value of interest rate lock commitments, which is related to mortgage loan commitments, is categorized as Level 3 based on unobservable inputs for commitments that United does not expect to fund.

Servicing Rights for SBA/USDA Loans

United recognizes servicing rights upon the sale of Small Business Administration and United States Department of Agriculture (“SBA/USDA”)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.

Residential Mortgage Servicing Rights

United recognizes servicing rights upon the sale of residential mortgage loans sold with servicing retained. Effective January 1, 2017, management has elected to carry this asset at fair value. Given the nature of the asset, the key valuation inputs are unobservable and management classifies this asset as Level 3. The cumulative effect adjustment of this election to retained earnings, net of income tax effect, was $437,000.

Pension Plan Assets

For disclosure regarding the fair value of pension plan assets, see Note 18.

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, 2017	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale:
U.S. Treasuries	$	121,113	$	-	$	-	$	121,113
U.S. Government agencies		-		26,372		-		26,372
State and political subdivisions		-		197,286		-		197,286
Mortgage-backed securities		-		1,727,211		-		1,727,211
Corporate bonds		-		305,453		900		306,353
Asset-backed securities		-		237,458		-		237,458
Other		-		57		-		57
Mortgage loans held for sale		-		26,252		-		26,252
Deferred compensation plan assets		5,716		-		-		5,716
Servicing rights for SBA/USDA loans		-		-		7,740		7,740
Residential mortgage servicing rights		-		-		8,262		8,262
Derivative financial instruments		-		10,514		12,207		22,721

Total assets	$	126,829	$	2,530,603	$	29,109	$	2,686,541

Liabilities:
Deferred compensation plan liability	$	5,716	$	-	$	-	$	5,716
Derivative financial instruments		-		8,632		16,744		25,376

Total liabilities	$	5,716	$	8,632	$	16,744	$	31,092

December 31, 2016	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale
U.S. Treasuries	$	169,616	$	-	$	-	$	169,616
U.S. Agencies		-		20,820		-		20,820
State and political subdivisions		-		74,177		-		74,177
Mortgage-backed securities		-		1,391,682		-		1,391,682
Corporate bonds		-		304,717		675		305,392
Asset-backed securities		-		469,569		-		469,569
Other		-		1,182		-		1,182
Mortgage loans held for sale		-		27,891		-		27,891
Deferred compensation plan assets		4,161		-		-		4,161
Servicing rights for SBA/USDA loans		-		-		5,752		5,752
Derivative financial instruments		-		11,911		11,777		23,688

Total assets	$	173,777	$	2,301,949	$	18,204	$	2,493,930

Liabilities:
Deferred compensation plan liability	$	4,161	$	-	$	-	$	4,161
Derivative financial instruments		-		11,301		16,347		27,648

Total liabilities	$	4,161	$	11,301	$	16,347	$	31,809

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 SBA/USDA loans			Residential mortgage servicing rights			Securities Available- for-Sale
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	)		-			-
December 31, 2015		9,418			15,794			3,712			-			750
Additions		-			17			2,723			-			-
Sales and settlements		(509	)		(1,001	)		(393	)		-			-
Other comprehensive income		-			-			-			-			(75	)
Amounts included in earnings - fair value adjustments		2,868			1,537			(290	)		-			-
December 31, 2016		11,777			16,347			5,752			-			675
Tranfer from amortization method to fair value		-			-			-			5,070			-
Business combinations		-			-			419			-			-
Additions		-			-			2,737			3,602			-
Sales and settlements		(1,744	)		(2,423	)		(621	)		(328	)		-
Other comprehensive income		-			-			-			-			225
Amounts included in earnings - fair value adjustments		2,174			2,820			(547	)		(82	)		-
December 31, 2017	$	12,207		$	16,744		$	7,740		$	8,262		$	900

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	2017		2016		Technique	Unobservable Inputs	2017			2016

Servicing rights for SBA/USDA loans	$	7,740	$	5,752	Discounted cash flow	Discount rate Prepayment rate		12.5 8.31	% %		11.0 7.12	% %

Residential mortgage servicing rights		8,262		-	Discounted cash flow	Discount rate Prepayment rate		10 9.5	% %		N/A

Corporate bonds		900		675	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		1,150		1,552	Internal model	Pull through rate		80	%		80	%

Derivative assets - other		11,057		10,225	Dealer priced	Dealer priced		N/A			N/A

Derivative liabilities - risk participations		20		26	Internal model	Probable exposure rate Probability of default rate		.37 1.80	% %		.35 1.80	% %

Derivative liabilities - other		16,724		16,321	Dealer priced	Dealer priced		N/A			N/A

Fair Value Option

At December 31, 2017, mortgage loans held for sale for which the fair value option was elected had an aggregate fair value and outstanding principal balance of $26.3 million and $25.4 million, respectively. At December 31, 2016, mortgage loans held for sale for which the fair value option was elected had an aggregate fair value and outstanding principal balance of $27.9 million and $27.6 million, respectively. Interest income on these loans is calculated based on the note rate of the loan and is recorded in interest revenue. During 2017 and 2016, net gains resulting from changes in fair value of these loans of $505,000 and $322,000, respectively, were recorded in mortgage loan and other related fees. These changes in fair value were mostly offset by hedging activities. An immaterial portion of these amounts was attributable to changes in instrument-specific credit risk.

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, 2017 and 2016, for which a nonrecurring fair value adjustment was recorded during the periods presented (in thousands).

December 31, 2017	Level 1		Level 2		Level 3		Total
Loans	$	-	$	-	$	6,905	$	6,905

December 31, 2016
Loans	$	-	$	-	$	7,179	$	7,179

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.

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.

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 consolidated balance sheets are as follows (in thousands):

	Carrying		Fair Value Level
December 31, 2017	Amount		Level 1		Level 2		Level 3		Total
Assets:
Securities held to maturity	$	321,094	$	-	$	321,276	$	-	$	321,276
Loans, net		7,676,658		-		-		7,674,460		7,674,460
Loans held for sale		6,482		-		6,514		-		6,514

Liabilities:
Deposits		9,807,697		-		9,809,264		-		9,809,264
Federal Home Loan Bank advances		504,651		-		504,460		-		504,460
Long-term debt		120,545		-		-		123,844		123,844

December 31, 2016
Assets:
Securities held to maturity	$	329,843	$	-	$	333,170	$	-	$	333,170
Loans, net		6,859,214		-		-		6,824,229		6,824,229
Loans held for sale		1,987		-		2,018		-		2,018
Residential mortgage servicing rights		4,372		-		-		5,175		5,175

Liabilities:
Deposits		8,637,558		-		8,635,811		-		8,635,811
Federal Home Loan Bank advances		709,209		-		709,174		-		709,174
Long-term debt		175,078		-		-		175,750		175,750

- 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, 2017

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

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

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

Statements of Income

For the Years Ended December 31, 2017, 2016 and 2015

(in thousands)

	2017			2016		2015

Dividends from bank	$	103,200		$	41,500	$	77,500
Dividends from other subsidiaries		-			-		3,500
Shared service fees from subsidiaries		10,481			8,476		7,628
Other		1,078			685		123
Total income		114,759			50,661		88,751

Interest expense		10,258			11,209		10,385
Other expense		14,960			11,380		11,185
Total expenses		25,218			22,589		21,570

Income tax benefit		1,447			6,717		1,709
Income before equity in undistributed (loss) earnings of subsidiaries		90,988			34,789		68,890
Equity in undistributed (loss) earnings of subsidiaries		(23,167	)		65,867		2,688
Net income	$	67,821		$	100,656	$	71,578

Balance Sheets

As of December 31, 2017 and 2016

(in thousands)

Assets

	2017		2016

Cash	$	26,054	$	42,980
Investment in bank		1,390,490		1,201,868
Investment in other subsidiaries		4,744		3,731
Other assets		20,578		17,800
Total assets	$	1,441,866	$	1,266,379

Liabilities and Shareholders' Equity

Long-term debt	$	120,545	$	175,078
Other liabilities		17,987		15,566
Total liabilities		138,532		190,644
Shareholders' equity		1,303,334		1,075,735
Total liabilities and shareholders' equity	$	1,441,866	$	1,266,379

Statements of Cash Flows

For the Years Ended December 31, 2017, 2016 and 2015

(in thousands)

	2017			2016			2015

Operating activities:
Net income	$	67,821		$	100,656		$	71,578
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed loss (earnings) of the subsidiaries		23,167			(65,867	)		(2,688	)
Depreciation, amortization and accretion		36			23			26
Loss on prepayment of debt		-			-			754
Stock-based compensation		5,827			4,496			4,403
Change in assets and liabilities:
Other assets		1,184			14,305			515
Other liabilities		(758	)		(8,268	)		1,087
Net cash provided by operating activities		97,277			45,345			75,675

Investing activities:
Payment for acquisition		(11,034	)		(11,209	)		(76,893	)
Purchases of premises and equipment		(708	)		-			(12	)
Purchase of available for sale securities		-			(1,125	)		-
Sales and paydowns of securities available for sale		-			-			250
Net cash used in investing activities		(11,742	)		(12,334	)		(76,655	)

Financing activities:
Repayment of long-term debt		(75,000	)		-			(48,521	)
Proceeds from issuance of long-term debt		-			-			83,924
Cash paid for shares withheld to cover payroll taxes upon vesting of restricted stock		(1,701	)		(1,189	)		(1,483	)
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans		450			366			303
Retirement of preferred stock		-			(9,992	)		-
Repurchase of common stock		-			(13,659	)		-
Cash dividends on common stock		(26,210	)		(15,849	)		(14,822	)
Cash dividends on Series H preferred stock		-			(46	)		(50	)

Net cash (used in) provided by financing activities		(102,461	)		(40,369	)		19,351

Net change in cash		(16,926	)		(7,358	)		18,371

Cash at beginning of year		42,980			50,338			31,967

Cash at end of year	$	26,054		$	42,980		$	50,338

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Subsequent Events

12 Months Ended

Dec. 31, 2017

Subsequent Events [Abstract]

Subsequent Events

(26)

Subsequent Events

Debt Issuance

On January 18, 2018, United issued $100 million of 4.5% Fixed to Floating Rate Subordinated notes due January 30, 2028 (the “Notes”). The Notes will initially bear interest at a rate of 4.500% per annum, payable semi-annually in arrears, with interest commencing on the issue date, to, but excluding, January 30, 2023, and, thereafter, payable quarterly in arrears at an annual floating rate equal to three-month LIBOR as determined for the applicable quarterly period, plus 2.120%. The notes are callable after five years and qualify as Tier 2 regulatory capital.

Dividends Declared

On February 7, 2018, United’s Board of Directors approved a regular quarterly cash dividend of $0.12 per common share. The dividend is payable April 5, 2018 to shareholders of record on March 15, 2018.

Acquisition of NLFC Holding Corp.

On February 1, 2018, United completed its previously announced acquisition of NLFC Holdings Corp. (“NLFC”) and its wholly-owned subsidiary, Navitas Credit Corp (“Navitas”). Navitas is a specialty lending company providing equipment finance credit services to small and medium-sized businesses nationwide. As of December 31, 2017, NLFC had total assets of $410 million and loans of $377 million.

Under the terms of the merger agreement, NLFC shareholders received $130 million in total consideration, $84.5 million of which was paid in cash and $45.7 million was paid in United common stock. United issued 1.44 million shares pursuant to the acquisition.

The acquisition will be accounted for as a business combination, subject to the provisions of ASC 805-10-50, Business Combinations. Due to the timing of the acquisition, management is currently in the process of completing the purchase accounting and has not made all of the remaining disclosures required by ASC 805-10-50, such as the fair value of assets acquired and supplemental pro forma information, which will be disclosed in subsequent filings.

In January 2018, after announcement of its intention to acquire Navitas but prior to the completion of the acquisition, United purchased $19.9 million in loans from Navitas in a transaction separate from the business combination.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2017
Summary of Significant Accounting Policies [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation United is a bank holding company subject to the regulation of the Board of Governors of the Federal Reserve System (the “Federal Reserve”) whose principal business is 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 both rural and metropolitan markets in Georgia, North Carolina, South Carolina and 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 acquired loans, 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 considered to be one operating segment. Additionally management assessed other operating units to determine if they should be classified and reported as segments. They include Mortgage, Advisory Services and Commercial Banking Solutions. 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 limited production information for these entities, that information is not complete since it does not include a full allocation of revenue, costs and capital from key corporate functions. The business units 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 currently 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 sheets. 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. In addition to our investments in debt and marketable equity securities, we hold equity investments in other entities that are included in other assets in the consolidated balance sheets. These investments include Federal Home Loan Bank (“FHLB”) stock held to meet FHLB requirements related to outstanding advances, and Community Reinvestment Act (“CRA”) equity investments, including those where the returns are primarily derived from low income housing tax credits (“LIHTC”). These investments are not publicly traded and do not have a readily determinable fair values. Our investment in FHLB stock is accounted for using the cost method of accounting. Our LIHTC investments are accounted for using the proportional amortization method of accounting for qualified affordable housing investments which results in the amortization being reported as a component of income tax expense. Our obligations related to unfunded commitments for our LIHTC investments are reported in other liabilities. Our other CRA investments are accounted for using the equity method of accounting. As conditions warrant, we review our investments for impairment and will adjust the carrying value of the investment if it is deemed to be impaired.
Loans Held for Sale	Loans Held for Sale Beginning in the third quarter of 2016, United elected the fair value option for most of its newly originated mortgage loans held for sale in order to reduce certain timing differences and better match changes in fair values of the loans with changes in the fair value of derivative instruments used to economically hedge them. Mortgage loans held for sale which were originated prior to third quarter 2016 and certain loans originated after that time are carried at the lower of aggregate cost or fair value. For those loans, 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, 2017 or 2016 since those loans have fair values that exceeded the recorded cost basis. Also included in loans held for sale at December 31, 2017 were $4.61 million in loans received through the acquisition of Four Oaks FinCorp, Inc. that United intends to sell. Those loans are carried on the balance sheet at the lower of cost or fair value.
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. Nearly 80% 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 sheets 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. 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 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, including an increase in unemployment rates, 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 direct – Risks common to consumer direct 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, 2017. 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 (Other Real Estate Owned, or “OREO”) 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 and noncompete agreements resulting from acquisitions. Core deposit intangible assets are amortized on a sum-of-the-years-digits basis over their estimated useful lives. Noncompete agreements are amortized on a straight line basis over their estimated useful lives. Management evaluates 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. Effective January 1, 2017, management elected to begin measuring residential mortgage servicing rights at fair value. The cumulative effect adjustment of this election to retained earnings, net of income tax effect, was $437,000. Prior to 2017, impairment valuations were based on projections using a discounted cash flow method that included assumptions regarding prepayments, interest rates, servicing costs and other factors. Impairment was measured on a disaggregated basis for each stratum of the servicing rights, which was segregated based on predominant risk characteristics including interest rate and loan type. Subsequent increases in value were 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 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. The objective 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, management uses derivatives, primarily 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 uses interest rate caps to serve as an economic macro hedge of exposure to rising interest rates. 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. To accommodate customers, United occasionally enters into credit risk participation agreements with counterparty banks to accept a portion of the credit risk related to interest rate swaps. This allows customers to execute an interest rate swap with one bank while allowing for the distribution of the credit risk among participating members. Credit risk participation agreements arise when United contracts with other financial institutions, as a guarantor, to share credit risk associated with certain interest rate swaps. These agreements provide for reimbursement of losses resulting from a third party default on the underlying swap. These transactions are typically executed in conjunction with a participation in a loan with the same customer. Collateral used to support the credit risk for the underlying lending relationship is also available to offset the risk of the credit risk participation. 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 sheets. United uses the “long-haul method” to assess hedge effectiveness. Management 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 management. United also requires the counterparties to pledge cash as collateral to cover the net exposure. As a result of the Dodd-Frank Act, all newly eligible derivatives entered into are cleared through a central clearinghouse, which reduces counterparty exposure. Derivative activities are monitored by the Asset/Liability Management Committee (“ALCO”) as part its oversight of 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. Accordingly, net income available to common shareholders is calculated pursuant to the two-class method, whereby net income is allocated between common shareholders and participating securities. 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 24. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Stock-Based Compensation	Stock-Based Compensation United uses the fair value method of recognizing expense for stock-based compensation based on the fair value of option and restricted stock awards at the date of grant. United accounts for forfeitures as they occur.
Reclassifications	Reclassifications Certain amounts have been reclassified to conform to the 2017 presentation.

Mergers and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2017

Business Acquisition [Line Items]

Schedule of actual results and pro forma information

	(Unaudited)
	Year Ended December 31,
	Revenue		Net Income

2017
Actual FOFN results included in statement of income since acquisition date	$	5,265	$	1,406
Actual HCSB results included in statement of income since acquisition date		5,775		1,385
Supplemental consolidated pro forma as if FOFN and HCSB had been acquired January 1, 2016		477,879		78,020

2016
Actual Tidelands results included in statement of income since acquisition date	$	7,512	$	1,189
Supplemental consolidated pro forma as if FOFN and HCSB had been acquired January 1, 2016 and
Tidelands had been acquired January 1, 2015		452,713		89,200

2015
Actual Palmetto results included in statement of income since acquisition date	$	17,887	$	7,010
Actual MoneyTree results included in statement of income since acquisition date		8,373		3,806
Supplemental consolidated pro forma as if Tidelands had been acquired January 1, 2015 and Palmetto and MoneyTree had been acquired January 1, 2014		382,921		82,465

Four Oaks Fincorp, Inc

Business Acquisition [Line Items]

Schedule of purchased assets and assumed liabilities

	As Recorded by FOFN		Fair Value Adjustments ⁽¹⁾			As Recorded by United
Assets
Cash and cash equivalents	$	48,652	$	6		$	48,658
Securities		114,190		782			114,972
Loans held for sale		13,976		(5,882	)		8,094
Loans		491,721		(5,477	)		486,244
Premises and equipment, net		11,251		1,147			12,398
Bank owned life insurance		20,339		-			20,339
Accrued interest receivable		1,858		(118	)		1,740
Net deferred tax asset		18,333		78			18,411
Intangibles		-		8,738			8,738
Other real estate owned		1,173		(514	)		659
Other assets		8,792		285			9,077
Total assets acquired	$	730,285	$	(955	)	$	729,330
Liabilities
Deposits	$	563,840	$	1,365		$	565,205
Federal Home Loan Bank advances		65,000		224			65,224
Long term debt		23,872		(4,125	)		19,747
Other liabilities		7,330		60			7,390
Total liabilities assumed		660,042		(2,476	)		657,566
Excess of assets acquired over liabilities assumed	$	70,243
Aggregate fair value adjustments			$	1,521
Total identifiable net assets						$	71,764
Consideration transferred
Cash							12,802
Common stock issued (4,145,343 shares)							113,665
Total fair value of consideration transferred							126,467
Goodwill						$	54,703

Additional information related to acquired loan portfolio at acquisition date

	November 1, 2017
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	49,377
Non-accretable difference		8,244
Cash flows expected to be collected		41,133
Accretable yield		3,313
Fair value	$	37,820

Excluded from ASC 310-30:
Fair value	$	448,462
Gross contractual amounts receivable		509,629
Estimate of contractual cash flows not expected to be collected		6,081

Tidelands Bancshares, Inc

Business Acquisition [Line Items]

Schedule of purchased assets and assumed liabilities

	As Recorded			Fair Value			As Recorded by
	by Tidelands			Adjustments			United
Assets
Cash and cash equivalents	$	13,121		$	-		$	13,121
Securities		65,676			(155	)		65,521
Loans held for sale		139			3			142
Loans, net		317,938			(12,035	)		305,903
Premises and equipment, net		19,133			(7,944	)		11,189
Bank owned life insurance		16,917			-			16,917
Accrued interest receivable		1,086			(167	)		919
Net deferred tax asset		73			15,639			15,712
Core deposit intangible		-			1,570			1,570
Other real estate owned		9,881			(2,386	)		7,495
Other assets		1,920			(164	)		1,756
Total assets acquired	$	445,884		$	(5,639	)	$	440,245
Liabilities
Deposits	$	398,108		$	1,765		$	399,873
Repurchase agreements		10,000			155			10,155
Federal Home Loan Bank advances		13,000			354			13,354
Long-term debt		14,434			(3,668	)		10,766
Other liabilities		11,587			(5,986	)		5,601
Total liabilities assumed		447,129			(7,380	)		439,749
Excess of assets acquired over liabilities assumed	$	(1,245	)
Aggregate fair value adjustments				$	1,741
Total identifiable net assets							$	496
Consideration transferred
Cash paid to redeem common stock								2,224
Cash paid to redeem preferred stock issued under the Treasury's Capital Purchase Program								8,985
Total fair value of consideration transferred								11,209
Goodwill							$	10,713

Additional information related to acquired loan portfolio at acquisition date

	July 1, 2016
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	50,660
Non-accretable difference		13,483
Cash flows expected to be collected		37,177
Accretable yield		2,113
Fair value	$	35,064

Excluded from ASC 310-30:
Fair value	$	270,839
Gross contractual amounts receivable		302,331
Estimate of contractual cash flows not expected to be collected		3,859

Palmetto Bancshares, Inc

Business Acquisition [Line Items]

Schedule of purchased assets and assumed liabilities

	As Recorded		Fair Value			As Recorded by
	by Palmetto		Adjustments			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		(4,931	)		16,957
Bank owned life insurance		12,133		(148	)		11,985
Accrued interest receivable		3,227		(346	)		2,881
Net deferred tax asset		14,798		1,587			16,385
Core deposit intangible		-		12,900			12,900
Other assets		18,439		(4,731	)		13,708
Total assets acquired	$	1,148,265	$	(1,470	)	$	1,146,795
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			$	(4,278	)
Total identifiable net assets						$	129,160
Consideration transferred
Cash							74,003
Common stock issued (8,700,012 shares)							170,259
Total fair value of consideration transferred							244,262
Goodwill						$	115,102

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			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	)
Total identifiable net assets						$	39,890
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

HCSB Financial Corporation

Business Acquisition [Line Items]

Schedule of purchased assets and assumed liabilities

	As Recorded by HCSB		Fair Value Adjustments ⁽¹⁾			As Recorded by United
Assets
Cash and cash equivalents	$	17,855	$	(2	)	$	17,853
Securities		101,462		(142	)		101,320
Loans, net		228,483		(12,536	)		215,947
Premises and equipment, net		14,030		(6,113	)		7,917
Bank owned life insurance		11,827		-			11,827
Accrued interest receivable		1,322		(275	)		1,047
Net deferred tax asset		-		25,389			25,389
Intangibles		-		5,716			5,716
Other real estate owned		1,177		(372	)		805
Other assets		1,950		(32	)		1,918
Total assets acquired	$	378,106	$	11,633		$	389,739
Liabilities
Deposits	$	318,512	$	430		$	318,942
Repurchase agreements		1,141		-			1,141
Federal Home Loan Bank advances		24,000		517			24,517
Other liabilities		1,955		91			2,046
Total liabilities assumed		345,608		1,038			346,646
Excess of assets acquired over liabilities assumed	$	32,498
Aggregate fair value adjustments			$	10,595
Total identifiable net assets						$	43,093
Consideration transferred
Cash							31
Common stock issued (2,370,331 shares)							65,800
Total fair value of consideration transferred							65,831
Equity interest in HCSB held before the business combination							1,125
Goodwill						$	23,863

Additional information related to acquired loan portfolio at acquisition date

	July 31, 2017
Accounted for pursuant to ASC 310-30:
Contractually required principal and interest	$	46,069
Non-accretable difference		12,413
Cash flows expected to be collected		33,656
Accretable yield		3,410
Fair value	$	30,246

Excluded from ASC 310-30:
Fair value	$	185,701
Gross contractual amounts receivable		212,780
Estimate of contractual cash flows not expected to be collected		3,985

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

12 Months Ended

Dec. 31, 2017

Offsetting [Abstract]

Schedule of summary of amounts outstanding under reverse repurchase agreements

	Gross Amounts of			Gross Amounts Offset on					Gross Amounts not Offset in the Balance Sheet
December 31, 2017	Recognized Assets			the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	100,000		$	(100,000	)	$	-	$	-		$	-		$	-
Derivatives		22,721			-			22,721		(1,490	)		(6,369	)		14,862
Total	$	122,721		$	(100,000	)	$	22,721	$	(1,490	)	$	(6,369	)	$	14,862

Weighted average interest rate of reverse repurchase agreements		1.95	%

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

Repurchase agreements / reverse repurchase agreements	$	100,000		$	(100,000	)	$	-	$	-		$	-		$	-
Derivatives		25,376			-			25,376		(1,490	)		(17,190	)		6,696
Total	$	125,376		$	(100,000	)	$	25,376	$	(1,490	)	$	(17,190	)	$	6,696

Weighted average interest rate of repurchase agreements		1.20	%

	Gross Amounts of			Gross Amounts Offset on					Gross Amounts not Offset in the Balance Sheet
December 31, 2016	Recognized Assets			the Balance Sheet			Net Asset Balance		Financial Instruments			Collateral Received			Net Amount

Repurchase agreements / reverse repurchase agreements	$	150,000		$	(150,000	)	$	-	$	-		$	-		$	-
Derivatives		23,688			-			23,688		(3,485	)		(3,366	)		16,837
Total	$	173,688		$	(150,000	)	$	23,688	$	(3,485	)	$	(3,366	)	$	16,837

Weighted average interest rate of reverse repurchase agreements		1.78	%

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

Repurchase agreements / reverse repurchase agreements	$	150,000		$	(150,000	)	$	-	$	-		$	-		$	-
Derivatives		27,648			-			27,648		(3,485	)		(18,505	)		5,658
Total	$	177,648		$	(150,000	)	$	27,648	$	(3,485	)	$	(18,505	)	$	5,658

Weighted average interest rate of repurchase agreements		.88	%

Schedule of repurchase agreements remaining contractual maturity of the agreements

	Remaining Contractual Maturity of the Agreements
	Overnight and
	Continuous		Up to 30 Days		30 to 90 Days		91 to 110 days		Total

As of December 31, 2017
Mortgage-backed securities	$	-	$	-	$	100,000	$	-	$	100,000

Total	$	-	$	-	$	100,000	$	-	$	100,000

Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure									$	100,000
Amounts related to agreements not included in offsetting disclosure									$	-

As of December 31, 2016
Mortgage-backed securities	$	-	$	-	$	50,000	$	100,000	$	150,000

Total	$	-	$	-	$	50,000	$	100,000	$	150,000

Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure									$	150,000
Amounts related to agreements not included in offsetting disclosure									$	-

Investment Securities (Tables)

12 Months Ended

Dec. 31, 2017

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
As of December 31, 2017	Cost		Gains		Losses		Value

State and political subdivisions	$	71,959	$	1,574	$	178	$	73,355
Mortgage-backed securities ⁽¹⁾		249,135		2,211		3,425		247,921

Total	$	321,094	$	3,785	$	3,603	$	321,276

As of December 31, 2016

State and political subdivisions	$	57,134	$	2,197	$	249	$	59,082
Mortgage-backed securities ⁽¹⁾		272,709		4,035		2,656		274,088

Total	$	329,843	$	6,232	$	2,905	$	333,170

⁽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
As of December 31, 2017	Cost		Gains		Losses		Value

U.S. Treasuries	$	122,025	$	-	$	912	$	121,113
U.S. Government agencies		26,129		269		26		26,372
State and political subdivisions		195,663		2,019		396		197,286
Mortgage-backed securities ⁽¹⁾		1,738,056		7,089		17,934		1,727,211
Corporate bonds		305,265		1,513		425		306,353
Asset-backed securities		236,533		1,078		153		237,458
Other		57		-		-		57

Total	$	2,623,728	$	11,968	$	19,846	$	2,615,850

As of December 31, 2016

U.S. Treasuries	$	170,360	$	20	$	764	$	169,616
U.S. Government agencies		21,053		6		239		20,820
State and political subdivisions		74,555		176		554		74,177
Mortgage-backed securities ⁽¹⁾		1,397,435		8,924		14,677		1,391,682
Corporate bonds		306,824		591		2,023		305,392
Asset-backed securities		468,742		2,798		1,971		469,569
Other		1,182		-		-		1,182

Total	$	2,440,151	$	12,515	$	20,228	$	2,432,438

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

Schedule of summary of available-for-sale securities sales activities

	2017			2016			2015

Proceeds from sales	$	340,540		$	199,864		$	353,860

Gross gains on sales	$	1,247		$	1,647		$	2,409
Gross losses on sales		(1,205	)		(665	)		(154	)

Net gains on sales of securities	$	42		$	982		$	2,255

Income tax expense attributable to sales	$	14		$	371		$	862

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

	Less than 12 Months				12 Months or More				Total
As of December 31, 2017	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss

State and political subdivisions	$	8,969	$	178	$	-	$	-	$	8,969	$	178
Mortgage-backed securities		95,353		1,448		65,868		1,977		161,221		3,425
Total unrealized loss position	$	104,322	$	1,626	$	65,868	$	1,977	$	170,190	$	3,603

As of December 31, 2016

State and political subdivisions	$	18,359	$	249	$	-	$	-	$	18,359	$	249
Mortgage-backed securities		118,164		2,656		-		-		118,164		2,656
Total unrealized loss position	$	136,523	$	2,905	$	-	$	-	$	136,523	$	2,905

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

	Less than 12 Months				12 Months or More				Total
As of December 31, 2017	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss

U.S. Treasuries	$	121,113	$	912	$	-	$	-	$	121,113	$	912
U.S. Government agencies		1,976		13		1,677		13		3,653		26
State and political subdivisions		61,494		365		5,131		31		66,625		396
Mortgage-backed securities		964,205		8,699		328,923		9,235		1,293,128		17,934
Corporate bonds		55,916		325		900		100		56,816		425
Asset-backed securities		28,695		126		5,031		27		33,726		153
Total unrealized loss position	$	1,233,399	$	10,440	$	341,662	$	9,406	$	1,575,061	$	19,846

As of December 31, 2016

U.S. Treasuries	$	145,229	$	764	$	-	$	-	$	145,229	$	764
U.S. Government agencies		19,685		239		-		-		19,685		239
State and political subdivisions		61,782		554		-		-		61,782		554
Mortgage-backed securities		810,686		13,952		26,279		725		836,965		14,677
Corporate bonds		228,504		1,597		15,574		426		244,078		2,023
Asset-backed securities		54,477		540		115,338		1,431		169,815		1,971
Total unrealized loss position	$	1,320,363	$	17,646	$	157,191	$	2,582	$	1,477,554	$	20,228

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	$	74,465	$	73,798	$	-	$	-
5 to 10 years		47,560		47,315		-		-
		122,025		121,113		-		-

US Government agencies:
1 to 5 years		18,204		18,210		-		-
5 to 10 years		2,668		2,648		-		-
More than 10 years		5,257		5,514		-		-
		26,129		26,372		-		-

State and political subdivisions:
Within 1 year		1,500		1,509		3,585		3,609
1 to 5 years		45,327		45,326		18,605		19,208
5 to 10 years		27,595		27,743		11,096		11,940
More than 10 years		121,241		122,708		38,673		38,598
		195,663		197,286		71,959		73,355

Corporate bonds:
1 to 5 years		240,626		241,501		-		-
5 to 10 years		63,639		63,952		-		-
More than 10 years		1,000		900		-		-
		305,265		306,353		-		-

Asset-backed securities:
1 to 5 years		5,838		5,999		-		-
5 to 10 years		70,774		71,049		-		-
More than 10 years		159,921		160,410		-		-
		236,533		237,458		-		-

Other:
More than 10 years		57		57		-		-
		57		57		-		-

Total securities other than mortgage-backed securities:
Within 1 year		1,500		1,509		3,585		3,609
1 to 5 years		384,460		384,834		18,605		19,208
5 to 10 years		212,236		212,707		11,096		11,940
More than 10 years		287,476		289,589		38,673		38,598

Mortgage-backed securities		1,738,056		1,727,211		249,135		247,921

	$	2,623,728	$	2,615,850	$	321,094	$	321,276

- 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, 2017

Receivables [Abstract]

Schedule of major classifications of loans

	December 31,
	2017			2016

Owner occupied commercial real estate	$	1,923,993		$	1,650,360
Income producing commercial real estate		1,595,174			1,281,541
Commercial & industrial		1,130,990			1,069,715
Commercial construction		711,936			633,921
Total commercial		5,362,093			4,635,537
Residential mortgage		973,544			856,725
Home equity lines of credit		731,227			655,410
Residential construction		183,019			190,043
Consumer direct		127,504			123,567
Indirect auto		358,185			459,354

Total loans		7,735,572			6,920,636

Less allowance for loan losses		(58,914	)		(61,422	)

Loans, net	$	7,676,658		$	6,859,214

Schedule of value of the accretable yield for PCI loans

	2017			2016
Balance at beginning of period	$	7,981		$	4,279
Additions due to acquisitions		6,723			2,113
Accretion		(7,451	)		(4,223	)
Reclassification from nonaccretable difference		7,283			3,321
Changes in expected cash flows that do not affect nonaccretable difference		3,150			2,491
Balance at end of period	$	17,686		$	7,981

Schedule of summary of loans outstanding

	2017			2016
Balance at beginning of period	$	2,432		$	2,732
New loans and advances		86			1
Repayments		(256	)		(301	)

Balance at end of period	$	2,262		$	2,432

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

Year Ended December 31, 2017	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance

Owner occupied commercial real estate	$	16,446	$	(406	)	$	980	$	(2,244	)	$	14,776
Income producing commercial real estate		8,843		(2,985	)		178		3,345			9,381
Commercial & industrial		3,810		(1,528	)		1,768		(79	)		3,971
Commercial construction		13,405		(1,023	)		1,018		(2,877	)		10,523
Residential mortgage		8,545		(1,473	)		314		2,711			10,097
Home equity lines of credit		4,599		(1,435	)		567		1,446			5,177
Residential construction		3,264		(129	)		178		(584	)		2,729
Consumer direct		708		(1,803	)		917		888			710
Indirect auto		1,802		(1,420	)		284		884			1,550
Total allowance for loan losses		61,422		(12,202	)		6,204		3,490			58,914
Allowance for unfunded commitments		2,002		-			-		310			2,312
Total allowance for credit losses	$	63,424	$	(12,202	)	$	6,204	$	3,800		$	61,226

Year Ended December 31, 2016	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance

Owner occupied commercial real estate	$	18,016	$	(2,029	)	$	706	$	(247	)	$	16,446
Income producing commercial real estate		11,548		(1,433	)		580		(1,852	)		8,843
Commercial & industrial		4,433		(1,830	)		1,689		(482	)		3,810
Commercial construction		9,553		(837	)		821		3,868			13,405
Residential mortgage		12,719		(1,151	)		301		(3,324	)		8,545
Home equity lines of credit		5,956		(1,690	)		386		(53	)		4,599
Residential construction		4,002		(533	)		79		(284	)		3,264
Consumer direct		828		(1,459	)		800		539			708
Indirect auto		1,393		(1,399	)		233		1,575			1,802
Total allowance for loan losses		68,448		(12,361	)		5,595		(260	)		61,422
Allowance for unfunded commitments		2,542		-			-		(540	)		2,002
Total allowance for credit losses	$	70,990	$	(12,361	)	$	5,595	$	(800	)	$	63,424

Year Ended December 31, 2015	Beginning Balance		Charge- Offs			Recoveries		Provision			Ending Balance

Owner occupied commercial real estate	$	18,174	$	(2,901	)	$	755	$	1,988		$	18,016
Income producing commercial real estate		14,517		(1,280	)		866		(2,555	)		11,548
Commercial & industrial		3,252		(1,358	)		2,174		365			4,433
Commercial construction		10,901		(1,947	)		736		(137	)		9,553
Residential mortgage		14,133		(1,615	)		1,080		(879	)		12,719
Home equity lines of credit		4,476		(1,094	)		242		2,332			5,956
Residential construction		4,374		(851	)		173		306			4,002
Consumer direct		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

	Allowance for Loan Losses
	December 31, 2017								December 31, 2016
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance

Owner occupied commercial real estate	$	1,255	$	13,521	$	-	$	14,776	$	1,746	$	14,700	$	-	$	16,446
Income producing commercial real estate		562		8,813		6		9,381		885		7,919		39		8,843
Commercial & industrial		27		3,944		-		3,971		58		3,752		-		3,810
Commercial construction		156		10,367		-		10,523		168		13,218		19		13,405
Residential mortgage		1,174		8,919		4		10,097		517		7,997		31		8,545
Home equity lines of credit		-		5,177		-		5,177		2		4,597		-		4,599
Residential construction		75		2,654		-		2,729		64		3,198		2		3,264
Consumer direct		7		700		3		710		12		696		-		708
Indirect auto		-		1,550		-		1,550		-		1,802		-		1,802
Total allowance for loan losses		3,256		55,645		13		58,914		3,452		57,879		91		61,422
Allowance for unfunded commitments		-		2,312		-		2,312		-		2,002		-		2,002
Total allowance for credit losses	$	3,256	$	57,957	$	13	$	61,226	$	3,452	$	59,881	$	91	$	63,424

	Loans Outstanding
	December 31, 2017								December 31, 2016
	Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance		Individually evaluated for impairment		Collectively evaluated for impairment		PCI		Ending Balance

Owner occupied commercial real estate	$	21,823	$	1,876,411	$	25,759	$	1,923,993	$	31,421	$	1,600,355	$	18,584	$	1,650,360
Income producing commercial real estate		16,483		1,533,851		44,840		1,595,174		30,459		1,225,763		25,319		1,281,541
Commercial & industrial		2,654		1,126,894		1,442		1,130,990		1,915		1,066,764		1,036		1,069,715
Commercial construction		3,813		699,266		8,857		711,936		5,050		620,543		8,328		633,921
Residential mortgage		14,193		946,210		13,141		973,544		13,706		836,624		6,395		856,725
Home equity lines of credit		101		728,235		2,891		731,227		63		653,337		2,010		655,410
Residential construction		1,577		180,978		464		183,019		1,594		187,516		933		190,043
Consumer direct		270		126,114		1,120		127,504		290		123,118		159		123,567
Indirect auto		1,396		356,789		-		358,185		1,165		458,189		-		459,354
Total loans	$	62,310	$	7,574,748	$	98,514	$	7,735,572	$	85,663	$	6,772,209	$	62,764	$	6,920,636

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

	2017						2016						2015
	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	$	27,870	$	1,271	$	1,291	$	33,297	$	1,667	$	1,704	$	40,182	$	1,970	$	2,059
Income producing commercial real estate		24,765		1,265		1,178		31,661		1,418		1,457		25,441		1,260		1,259
Commercial & industrial		2,994		125		127		2,470		123		118		4,299		163		260
Commercial construction		5,102		225		229		5,879		267		264		18,667		755		759
Total commercial		60,731		2,886		2,825		73,307		3,475		3,543		88,589		4,148		4,337
Residential mortgage		14,257		555		574		14,118		637		633		15,504		612		572
Home equity lines of credit		248		10		12		93		4		4		420		17		16
Residential construction		1,582		95		95		1,677		89		88		2,279		158		169
Consumer direct		292		22		22		302		22		23		223		16		16
Indirect auto		1,244		64		64		928		47		47		221		11		11
Total	$	78,354	$	3,632	$	3,592	$	90,425	$	4,274	$	4,338	$	107,236	$	4,962	$	5,121

Schedule of loans individually evaluated for impairment by class of loans

	December 31, 2017						December 31, 2016
	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	$	1,238	$	1,176	$	-	$	9,171	$	8,477	$	-
Income producing commercial real estate		2,177		2,165		-		16,864		16,864		-
Commercial & industrial		1,758		1,471		-		421		334		-
Commercial construction		134		134		-		845		841		-
Total commercial		5,307		4,946		-		27,301		26,516		-
Residential mortgage		2,661		2,566		-		630		628		-
Home equity lines of credit		393		101		-		-		-		-
Residential construction		405		330		-		-		-		-
Consumer direct		29		29		-		-		-		-
Indirect auto		1,396		1,396		-		1,165		1,165		-
Total with no related allowance recorded		10,191		9,368		-		29,096		28,309		-

With an allowance recorded:
Owner occupied commercial real estate		21,262		20,647		1,255		23,574		22,944		1,746
Income producing commercial real estate		14,419		14,318		562		13,681		13,595		885
Commercial & industrial		1,287		1,183		27		1,679		1,581		58
Commercial construction		3,917		3,679		156		4,739		4,209		168
Total commercial		40,885		39,827		2,000		43,673		42,329		2,857
Residential mortgage		12,086		11,627		1,174		13,565		13,078		517
Home equity lines of credit		-		-		-		63		63		2
Residential construction		1,325		1,247		75		1,947		1,594		64
Consumer direct		244		241		7		293		290		12
Indirect auto		-		-		-		-		-		-
Total with an allowance recorded		54,540		52,942		3,256		59,541		57,354		3,452
Total	$	64,731	$	62,310	$	3,256	$	88,637	$	85,663	$	3,452

Schedule of recorded investment in nonaccrual loans held for investment by loan class

	December 31,
	2017		2016

Owner occupied commercial real estate	$	4,923	$	7,373
Income producing commercial real estate		3,208		1,324
Commercial & industrial		2,097		966
Commercial construction		758		1,538
Total commercial		10,986		11,201
Residential mortgage		8,776		6,368
Home equity lines of credit		2,024		1,831
Residential construction		192		776
Consumer direct		43		88
Indirect auto		1,637		1,275
Total	$	23,658	$	21,539

Schedule of aging of the recorded investment in past due loans

	Loans Past Due								Loans Not
As of December 31, 2017	30 - 59 Days		60 - 89 Days		> 90 Days		Total		Past Due		PCI Loans		Total

Owner occupied commercial real estate	$	3,810	$	1,776	$	1,530	$	7,116	$	1,891,118	$	25,759	$	1,923,993
Income producing commercial real estate		1,754		353		1,939		4,046		1,546,288		44,840		1,595,174
Commercial & industrial		2,139		869		1,133		4,141		1,125,407		1,442		1,130,990
Commercial construction		568		132		158		858		702,221		8,857		711,936
Total commercial		8,271		3,130		4,760		16,161		5,265,034		80,898		5,362,093
Residential mortgage		6,717		1,735		3,438		11,890		948,513		13,141		973,544
Home equity lines of credit		3,246		225		578		4,049		724,287		2,891		731,227
Residential construction		885		105		93		1,083		181,472		464		183,019
Consumer direct		739		133		-		872		125,512		1,120		127,504
Indirect auto		1,152		459		1,263		2,874		355,311		-		358,185
Total loans	$	21,010	$	5,787	$	10,132	$	36,929	$	7,600,129	$	98,514	$	7,735,572

As of December 31, 2016

Owner occupied commercial real estate	$	2,195	$	1,664	$	3,386	$	7,245	$	1,624,531	$	18,584	$	1,650,360
Income producing commercial real estate		1,373		355		330		2,058		1,254,164		25,319		1,281,541
Commercial & industrial		943		241		178		1,362		1,067,317		1,036		1,069,715
Commercial construction		452		14		292		758		624,835		8,328		633,921
Total commercial		4,963		2,274		4,186		11,423		4,570,847		53,267		4,635,537
Residential mortgage		7,221		1,799		1,700		10,720		839,610		6,395		856,725
Home equity lines of credit		1,996		101		957		3,054		650,346		2,010		655,410
Residential construction		950		759		51		1,760		187,350		933		190,043
Consumer direct		633		117		35		785		122,623		159		123,567
Indirect auto		1,109		301		909		2,319		457,035		-		459,354
Total loans	$	16,872	$	5,351	$	7,838	$	30,061	$	6,827,811	$	62,764	$	6,920,636

Schedule of loans modified under TDR that defaulted

	New TDRs
			Pre- Modification Outstanding		Post- Modification Outstanding Recorded Investment by Type of Modification								TDRs Modified Within the Year That Have Subsequently Defaulted
Year Ended December 31, 2017	Number of Contracts		Recorded Investment		Rate Reduction		Structure		Other		Total		Number of Contracts		Recorded Investment

Owner occupied commercial real estate		6	$	2,603	$	-	$	2,161	$	108	$	2,269		-	$	-
Income producing commercial real estate		2		257		-		-		252		252		-		-
Commercial & industrial		6		901		-		174		533		707		-		-
Commercial construction		-		-		-		-		-		-		-		-
Total commercial		14		3,761		-		2,335		893		3,228		-		-
Residential mortgage		23		2,174		-		2,165		-		2,165		4		852
Home equity lines of credit		1		296		-		-		176		176		-		-
Residential construction		4		135		40		95		-		135		-		-
Consumer direct		2		16		-		16		-		16		-		-
Indirect auto		34		786		-		-		786		786		-		-
Total loans		78	$	7,168	$	40	$	4,611	$	1,855	$	6,506		4	$	852

Year Ended December 31, 2016

Owner occupied commercial real estate		8	$	2,699	$	-	$	2,699	$	-	$	2,699		1	$	252
Income producing commercial real estate		1		257		-		257		-		257		-		-
Commercial & industrial		5		1,012		-		1,012		-		1,012		2		34
Commercial construction		3		458		-		393		65		458		-		-
Total commercial		17		4,426		-		4,361		65		4,426		3		286
Residential mortgage		28		3,262		1,992		1,135		40		3,167		1		85
Home equity lines of credit		1		38		38		-		-		38		-		-
Residential construction		7		584		46		376		82		504		-		-
Consumer direct		6		71		13		58		-		71		-		-
Indirect auto		35		966		-		-		966		966		-		-
Total loans		94	$	9,347	$	2,089	$	5,930	$	1,153	$	9,172		4	$	371

Year Ended December 31, 2015

Owner occupied commercial real estate		14	$	13,592	$	-	$	13,266	$	199	$	13,465		1	$	178
Income producing commercial real estate		7		2,135		45		2,090		-		2,135		-		-
Commercial & industrial		9		1,325		-		899		347		1,246		-		-
Commercial construction		2		580		-		580		-		580		-		-
Total commercial		32		17,632		45		16,835		546		17,426		1		178
Residential mortgage		32		2,847		144		2,369		334		2,847		1		2
Home equity lines of credit		2		187		-		177		-		177		-		-
Residential construction		4		222		-		198		-		198		-		-
Consumer direct		10		222		-		204		18		222		2		32
Indirect auto		-		-		-		-		-		-		-		-
Total loans		80	$	21,110	$	189	$	19,783	$	898	$	20,870		4	$	212

Schedule of risk category of loans by class of loans

As of December 31, 2017	Pass		Watch		Substandard		Doubtful / Loss		Total

Owner occupied commercial real estate	$	1,833,469	$	33,571	$	31,194	$	-	$	1,898,234
Income producing commercial real estate		1,495,805		30,780		23,749		-		1,550,334
Commercial & industrial		1,097,907		18,052		13,589		-		1,129,548
Commercial construction		693,873		2,947		6,259		-		703,079
Total commercial		5,121,054		85,350		74,791		-		5,281,195
Residential mortgage		939,706		-		20,697		-		960,403
Home equity lines of credit		721,142		-		7,194		-		728,336
Residential construction		180,567		-		1,988		-		182,555
Consumer direct		125,860		-		524		-		126,384
Indirect auto		354,788		-		3,397		-		358,185
Total loans, excluding PCI loans	$	7,443,117	$	85,350	$	108,591	$	-	$	7,637,058

Owner occupied commercial real estate	$	2,400	$	8,163	$	15,196	$	-	$	25,759
Income producing commercial real estate		13,392		21,928		9,520		-		44,840
Commercial & industrial		383		672		387		-		1,442
Commercial construction		3,866		2,228		2,763		-		8,857
Total commercial		20,041		32,991		27,866		-		80,898
Residential mortgage		9,566		173		3,402		-		13,141
Home equity lines of credit		1,579		427		885		-		2,891
Residential construction		423		-		41		-		464
Consumer direct		1,076		10		34		-		1,120
Indirect auto		-		-		-		-		-
Total PCI loans	$	32,685	$	33,601	$	32,228	$	-	$	98,514

As of December 31, 2016

Owner occupied commercial real estate	$	1,577,301	$	18,029	$	36,446	$	-	$	1,631,776
Income producing commercial real estate		1,220,626		8,502		27,094		-		1,256,222
Commercial & industrial		1,055,282		4,188		9,209		-		1,068,679
Commercial construction		612,900		6,166		6,527		-		625,593
Total commercial		4,466,109		36,885		79,276		-		4,582,270
Residential mortgage		829,844		-		20,486		-		850,330
Home equity lines of credit		647,425		-		5,975		-		653,400
Residential construction		185,643		-		3,467		-		189,110
Consumer direct		122,736		-		672		-		123,408
Indirect auto		456,717		-		2,637		-		459,354
Total loans, excluding PCI loans	$	6,708,474	$	36,885	$	112,513	$	-	$	6,857,872

Owner occupied commercial real estate	$	2,044	$	3,444	$	13,096	$	-	$	18,584
Income producing commercial real estate		13,236		8,474		3,609		-		25,319
Commercial & industrial		216		160		660		-		1,036
Commercial construction		3,212		1,265		3,851		-		8,328
Total commercial		18,708		13,343		21,216		-		53,267
Residential mortgage		5,189		-		1,206		-		6,395
Home equity lines of credit		1,094		-		916		-		2,010
Residential construction		898		-		35		-		933
Consumer direct		159		-		-		-		159
Indirect auto		-		-		-		-		-
Total PCI loans	$	26,048	$	13,343	$	23,373	$	-	$	62,764

Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Premises and Equipment [Abstract]

Schedule of premises and equipments

	December 31,
	2017			2016

Land and land improvements	$	80,335		$	79,946
Buildings and improvements		148,048			135,004
Furniture and equipment		82,775			79,597
Construction in progress		11,714			5,747

		322,872			300,294

Less accumulated depreciation		(114,020	)		(110,356	)

Premises and equipment, net	$	208,852		$	189,938

Schedule of rent commitments under operating leases

2018	$	4,161
2019		3,995
2020		3,811
2021		3,645
2022		3,451
Thereafter		8,038
Total	$	27,101

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of carrying amount of goodwill and other intangible assets

	December 31,
	2017			2016
Core deposit intangible	$	62,652		$	51,342
Less: accumulated amortization		(41,229	)		(37,145	)
Net core deposit intangible		21,423			14,197
Noncompete agreement		3,144			-
Less: accumulated amortization		(761	)		-
Net noncompete agreement		2,383			-
Total intangibles subject to amortization, net		23,806			14,197
Goodwill		220,591			142,025
Total goodwill and other intangible assets, net	$	244,397		$	156,222

Schedule of changes in the carrying amounts of goodwill

						Goodwill, net of
			Accumulated			Accumulated
			Impairment			Impairment
	Goodwill		Losses			Losses
December 31, 2015	$	436,202	$	(305,590	)	$	130,612
Acquisition of Tidelands		10,713		-			10,713
Measurement period adjustments		700		-			700
December 31, 2016		447,615		(305,590	)		142,025
Acquisition of FOFN		54,703		-			54,703
Acquistion of HCSB		23,863		-			23,863
December 31, 2017	$	526,181	$	(305,590	)	$	220,591

Schedule of amortization expense for future periods

Year
2018	$	6,846
2019		4,551
2020		3,315
2021		2,557
2022		1,982
Thereafter		4,555
Total	$	23,806

Foreclosed Property (Tables)

12 Months Ended

Dec. 31, 2017

Repossessed Assets [Abstract]

Schedule of classifications of foreclosed properties

	December 31,
	2017		2016

Commercial real estate	$	2,199	$	3,181
Commercial construction		884		2,977
Total commercial		3,083		6,158
Residential mortgage		151		1,791
Total foreclosed property	$	3,234	$	7,949

Servicing Rights (Tables)

12 Months Ended

Dec. 31, 2017

Transfers and Servicing [Abstract]

Schedule of changes in the balances of servicing assets and servicing liabilities

	2017			2016			2015
Servicing rights for SBA/USDA loans, beginning of period	$	5,752		$	3,712		$	2,551
Additions:
Acquired servicing rights		419			-			137
Originated servicing rights capitalized upon sale of loans		2,737			2,723			1,699
Subtractions:
Disposals		(621	)		(393	)		(353	)
Changes in fair value:
Due to change in valuation inputs or assumptions used in the valuation model		(547	)		(290	)		(322	)
Servicing rights for SBA/USDA loans, end of period	$	7,740		$	5,752		$	3,712

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

	December 31,
	2017			2016
Fair value of retained servicing assets	$	7,740		$	5,752
Prepayment rate assumption		8.31	%		7.12	%
10% adverse change	$	(236	)	$	(132	)
20% adverse change	$	(460	)	$	(257	)
Discount rate		12.5	%		11.0	%
100 bps adverse change	$	(262	)	$	(167	)
200 bps adverse change	$	(507	)	$	(324	)
Weighted-average life (years)		6.3			6.8
Weighted-average gross margin		1.85	%		1.86	%

Schedule of changes in residential mortgage servicing rights

	Fair value			Amortized cost
	2017			2016			2015
Residential mortgage servicing rights, beginning of period	$	4,372		$	3,370		$	-
Additions:
Acquired servicing rights		-			-			3,454
Originated servicing rights capitalized upon sale of loans		3,602			2,124			199
Subtractions:
Disposals		(328	)		-			-
Amortization					(1,117	)		(273	)
Impairment		-			(5	)		(10	)
Changes in fair value:
Initial election to carry at fair value on January 1, 2017		698			-			-
Due to change in valuation inputs or assumptions used in the valuation		(82	)		-			-
Residential mortgage servicing rights, end of period	$	8,262		$	4,372		$	3,370

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

	2016		2015
Valuation allowance, beginning of period	$	10	$	-
Additions charged to operations, net		5		10
Valuation allowance, end of period	$	15	$	10

Schedule of characteristics, inputs, and economic assumptions used to estimate fair value of servicing asset for residential mortgage loans sensitivity of adverse changes

	December 31,
	2017
Fair value of retained servicing assets	$	8,262
Prepayment rate assumption		9.50	%
10% adverse change	$	(303	)
20% adverse change	$	(587	)
Discount rate		10.0	%
100 bps adverse change	$	(317	)
200 bps adverse change	$	(610	)

Deposits (Tables)

12 Months Ended

Dec. 31, 2017

Deposits [Abstract]

Schedule of summary of contractual maturities of time deposits

2018	$	1,064,657
2019		386,773
2020		75,601
2021		52,886
2022		31,654
thereafter		69,637
	$	1,681,208

Federal Home Loan Bank Advances (Tables)

12 Months Ended

Dec. 31, 2017

Advances from Federal Home Loan Banks [Abstract]

Schedule of maturities and current rates of outstanding advances

	Amount
Maturing In:	Maturing		Current Rate Range
2018	$	269,000	1.05% - 3.60%
2019		25,000	2.54% - 3.86%
2020		210,000	1.47% - 2.74%
Total principal outstanding		504,000
Premium		651
Total	$	504,651

Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Schedule of long-term debt

									Stated		Earliest
	December 31,						Issue		Maturity		Call
	2017			2016			Date		Date		Date		Interest Rate

2022 senior debentures	$	50,000		$	50,000			2015		2022		2020	5.000% through August 13, 2020,
													3-month LIBOR plus 3.814% thereafter
2027 senior debentures		35,000			35,000			2015		2027		2025	5.500% through August 13, 2025
													3-month LIBOR plus 3.71% thereafter
2018 senior debentures		-			40,000			2013		2018		2015	6.000%
2017 senior debentures		-			35,000			2012		2017		2017	9.000%
Total senior debentures		85,000			160,000

Subordinated debentures		11,500			-			2015		2025		2020	6.250%
Total subordinated debentures		11,500			-

Southern Bancorp Capital Trust I		4,382			4,382			2004		2034		2009	Prime + 1.00%
United Community Statutory Trust III		1,238			1,238			2008		2038		2013	Prime + 3.00%
Tidelands Statutory Trust I		8,248			8,248			2006		2036		2011	3-month LIBOR plus 1.38%
Tidelands Statutory Trust II		6,186			6,186			2008		2038		2013	3-month LIBOR plus 5.075%
Four Oaks Statutory Trust I		12,372			-			2006		2036		2011	3-month LIBOR plus 1.35%
Total trust preferred securities		32,426			20,054
Less discount		(8,381	)		(4,976	)

Total long-term debt	$	120,545		$	175,078

- 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=84159872&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=75038535&loc=d3e64711-112823

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Reclassifications Out of Accumulated Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2017

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	2017			2016			2015			Where Net Income is Presented

Realized gains on available-for-sale securities:
	$	42		$	982		$	2,255		Securities gains, net
		(14	)		(371	)		(862	)	Tax expense
	$	28		$	611		$	1,393		Net of tax

Amortization of losses included in net income on available-for-sale securities transferred to held to maturity:
	$	(1,069	)	$	(1,759	)	$	(1,702	)	Investment securities interest revenue
		401			662			638		Tax benefit
	$	(668	)	$	(1,097	)	$	(1,064	)	Net of tax

Amounts included in net income on derivative financial instruments accounted for as cash flow hedges:
Amortization of losses on de-designated positions		-			(7	)		(129	)	Deposits in banks and short-term investments interest revenue
Amortization of losses on de-designated positions		(599	)		(647	)		(695	)	Money market deposit interest expense
Amortization of losses on de-designated positions		(292	)		(1,237	)		(1,112	)	Federal Home Loan Bank advances interest expense
		(891	)		(1,891	)		(1,936	)	Total before tax
		346			736			753		Tax benefit
	$	(545	)	$	(1,155	)	$	(1,183	)	Net of tax

Reclassification of disproportionate tax effect related to terminated and current cash flow hedges
	$	(3,289	)	$	-		$	-		Income tax expense

Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan
Prior service cost	$	(560	)	$	(501	)	$	(465	)	Salaries and employee benefits expense
Actuarial losses		(238	)		(354	)		(271	)	Salaries and employee benefits expense
		(798	)		(855	)		(736	)	Total before tax
		310			333			286		Tax benefit
	$	(488	)	$	(522	)	$	(450	)	Net of tax


Total reclassifications for the period	$	(4,962	)	$	(2,163	)	$	(1,304	)	Net of tax

Amounts shown above in parentheses reduce earnings

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Schedule of computation of basic and diluted net income per common share

	Year Ended December 31,
	2017			2016			2015

Net income	$	67,821		$	100,656		$	71,578
Dividends and undistributed earnings allocated to unvested shares		(571	)		-			-
Preferred dividends		-			(21	)		(67	)
Net income available to common stockholders	$	67,250		$	100,635		$	71,511

Income per common share:
Basic	$	.92		$	1.40		$	1.09
Diluted		.92			1.40			1.09

Weighted average common shares:
Basic		73,247			71,910			65,488

Effect of dilutive securities:
Stock options		12			5			4

Diluted		73,259			71,915			65,492

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Schedule of income tax expense

	Year Ended December 31,
	2017		2016		2015

Current	$	5,451	$	2,609	$	5,140
Deferred		60,951		59,160		37,685
Increase in valuation allowance		413		567		611
Expense due to enactment of federal tax reform		38,198		-		-

Total income tax expense	$	105,013	$	62,336	$	43,436

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

	Year Ended December 31,
	2017			2016			2015

Pretax income at statutory rates	$	60,492		$	57,047		$	40,255
Add (deduct):
State taxes, net of federal benefit		4,139			5,013			3,537
Bank owned life insurance earnings		(1,141	)		(572	)		(348	)
Adjustment to reserve for uncertain tax positions		59			(58	)		(136	)
Tax-exempt interest revenue		(1,199	)		(573	)		(662	)
Equity compensation		(799	)		976			-
Transaction costs		408			92			509
Tax credit investments		(89	)		(149	)		(190	)
Change in state statutory tax rate		81			250			340
Increase in valuation allowance		413			567			611
Release of disproportionate tax effects related to de-designated cash flow hedges		3,400			-			-
Expense due to enactment of federal tax reform		38,198			-			-
Other		1,051			(257	)		(480	)

Total income tax expense	$	105,013		$	62,336		$	43,436

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

	December 31,
	2017		2016
Deferred tax assets:
Allowance for loan losses	$	14,092	$	23,025
Net operating loss carryforwards		56,428		112,805
Deferred compensation		7,760		9,778
Loan purchase accounting adjustments		14,478		10,529
Reserve for losses on foreclosed properties		402		822
Nonqualified share based compensation		1,182		1,567
Accrued expenses		4,290		4,420
Investment in partnerships		956		1,417
Unamortized pension actuarial losses and prior service cost		2,008		2,365
Unrealized losses on securities available-for-sale		2,430		3,982
Unrealized losses on cash flow hedges		108		561
Derivatives		-		609
Premises and equipment		1,040		764
Other		3,065		2,965

Total deferred tax assets		108,239		175,609

Deferred tax liabilities:
Acquired intangible assets		3,734		3,485
Loan origination costs		3,881		5,885
Prepaid expenses		468		689
Servicing asset		3,757		3,437
Derivatives		773		-
Uncertain tax positions		3,163		3,892

Total deferred tax liabilities		15,776		17,388

Less valuation allowance		4,414		3,885

Net deferred tax asset	$	88,049	$	154,336

Schedule of reconciliation of the beginning and ending unrecognized tax benefit related to uncertain tax positions

	2017			2016			2015

Balance at beginning of year	$	3,892		$	3,981		$	4,195
Additions based on tax positions related to the current year		441			400			371
Decreases resulting from a lapse in the applicable statute of limitations		(351	)		(489	)		(585	)
Remeasurement due to enactment of federal tax reform		(819	)		-			-

Balance at end of year	$	3,163		$	3,892		$	3,981

Pension and Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2017

Pension and Employee Benefit Plans [Abstract]

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

	2017						2016
	Modified						Modified
	Retirement			Funded			Retirement			Funded
	Plan			Plan			Plan			Plan
Discount rate for disclosures		3.75	%		3.75	%		4.00	%		4.25	%
Discount rate for net periodic benefit cost		4.00	%		4.00	%		4.00	%		4.53	%
Expected long-term rate of return		N/A			4.00	%		N/A			4.00	%
Rate of compensation increase		N/A			N/A			N/A			N/A
Measurement date		12/31/2017			12/31/2017			12/31/2016			12/31/2016

Schedule of changes in obligations and plan assets

	2017						2016
	Modified						Modified
	Retirement			Funded			Retirement			Funded
	Plan			Plan			Plan			Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$	19,408		$	18,501		$	17,595		$	19,246
Service cost		551			-			382			-
Interest cost		778			738			740			842
Plan amendments		699			-			454			-
Actuarial (gains) losses		773			1,291			605			347
Benefits paid		(504	)		(2,830	)		(368	)		(1,934	)

Accumulated benefit obligation - end of year		21,705			17,700			19,408			18,501

Change in plan assets, at fair value:
Beginning plan assets		-			16,264			-			17,315
Actual return		-			874			-			883
Employer contribution		504			-			368			-
Benefits paid		(504	)		(2,830	)		(368	)		(1,934	)

Plan assets - end of year		-			14,308			-			16,264

Funded status - end of year (plan assets less benefit obligations)	$	(21,705	)	$	(3,392	)	$	(19,408	)	$	(2,237	)

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

	2017					2016					2015
	Modified					Modified					Modified
	Retirement		Funded			Retirement		Funded			Retirement		Funded
	Plan		Plan			Plan		Plan			Plan		Plan
Service cost	$	551	$	-		$	382	$	-		$	376	$	-
Interest cost		778		738			740		842			628		292
Expected return on plan assets		-		(630	)		-		(696	)		-		(375	)
Amortization of prior service cost		560		-			501		-			465		-
Amortization of net losses		238		-			167		-			271		-

Net periodic benefit cost	$	2,127	$	108		$	1,790	$	146		$	1,740	$	(83	)

Schedule of estimated future benefit payments

	Modified
	Retirement		Funded
	Plan		Plan
2018	$	707	$	1,070
2019		1,123		1,081
2020		1,207		1,067
2021		1,200		1,056
2022		1,192		1,043
2023-2026		6,062		5,075
	$	11,491	$	10,392

Schedule of funded plan assets

December 31, 2017	Level 1		Level 2		Level 3		Total
Money market fund	$	-	$	516	$	-	$	516
Mutual funds		526		-		-		526
Corporate stocks		1,346		-		-		1,346
Exchange traded funds		11,920		-		-		11,920
Total plan assets	$	13,792	$	516	$	-	$	14,308

December 31, 2016	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	645	$	-	$	-	$	645
Mutual funds		874		-		-		874
Corporate stocks		1,184		193		-		1,377
Exchange traded funds		13,368		-		-		13,368
Total plan assets	$	16,071	$	193	$	-	$	16,264

Derivatives and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2017

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	2017		2016

Fair value hedge of corporate bonds	Derivative assets	$	336	$	265
		$	336	$	265

Fair value hedge of brokered CD's	Derivative liabilities	$	2,053	$	1,980
		$	2,053	$	1,980

Derivatives not designated as hedging instruments under ASC 815

		Fair Value
	Balance Sheet	December 31,
Interest Rate Products	Location	2017		2016

Customer derivative positions	Derivative assets	$	2,659	$	5,266
Dealer offsets to customer derivative positions	Derivative assets		6,867		3,869
Mortgage banking - loan commitment	Derivative assets		1,150		1,552
Mortgage banking - forward sales commitment	Derivative assets		13		534
Bifurcated embedded derivatives	Derivative assets		11,057		10,225
Interest rate caps	Derivative assets		639		-
Offsetting positions for de-designated hedges	Derivative assets		-		1,977
		$	22,385	$	23,423

Customer derivative positions	Derivative liabilities	$	7,032	$	3,897
Dealer offsets to customer derivative positions	Derivative liabilities		1,551		5,328
Risk participations	Derivative liabilities		20		26
Mortgage banking - forward sales commitment	Derivative liabilities		49		96
Dealer offsets to bifurcated embedded derivatives	Derivative liabilities		14,279		14,341
De-designated hedges	Derivative liabilities		392		1,980
		$	23,323	$	25,668

Schedule of effect of cash flow hedging on consolidated statements 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)
	2017		2016		2015			Location	2017			2016			2015			Location	2017		2016		2015

								Interest revenue	$	-		$	(7	)	$	-
								Interest expense		(891	)		(1,884	)		(1,936	)
Interest rate swaps	$	-	$	-	$	(471	)		$	(891	)	$	(1,891	)	$	(1,936	)	Interest expense	$	-	$	-	$	(7)

Schedule of effect of fair value hedging on consolidated statements of 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	2017			2016		2015		2017			2016			2015

Fair value hedges of brokered CD's	Interest expense	$	(657	)	$	1,972	$	1,814	$	371		$	458		$	(1,507	)
Fair value hedges of corporate bonds	Interest revenue		72			234		31		(265	)		(376	)		(128	)
		$	(585	)	$	2,206	$	1,845	$	106		$	82		$	(1,635	)

Schedule of gains and losses recognized in income on derivatives not designated as hedging instruments

	Income Statement	Year Ended December 31,
	Location	2017			2016		2015

Customer derivatives and dealer offsets	Other fee revenue	$	2,416		$	3,744	$	1,713
Bifurcated embedded derivatives and dealer offsets	Other fee revenue		429			297		43
Interest rate caps	Other fee revenue		252			-		-
De-designated hedges	Other fee revenue		(62	)		-		-
Mortgage banking derivatives	Mortgage loan revenue		(676	)		3,002		-
Risk participations	Other fee revenue		5			360		-
Total gains and losses		$	2,364		$	7,403	$	1,756

Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2017

Regulatory Capital Requirements [Abstract]

Schedule of minimum amounts required for capital adequacy purposes

							United Community Banks, Inc.
	Basel III Guidelines						(consolidated)						United Community Bank
				Well
	Minimum			Capitalized			2017			2016			2017			2016

Risk-based ratios:
Common equity tier 1 capital		4.5	%		6.5	%		11.98	%		11.23	%		12.93	%		12.66	%
Tier 1 capital		6.0			8.0			12.24			11.23			12.93			12.66
Total capital		8.0			10.0			13.06			12.04			13.63			13.48
Tier 1 leverage ratio		4.0			5.0			9.44			8.54			9.98			9.63
Common equity tier 1 capital							$	1,053,983		$	874,452		$	1,135,728		$	984,529
Tier 1 capital								1,076,465			874,452			1,135,728			984,529
Total capital								1,149,191			937,876			1,196,954			1,047,953

Risk-weighted assets								8,797,387			7,789,089			8,781,177			7,775,352
Average total assets								11,403,248			10,236,868			11,385,716			10,221,318

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies [Abstract]

Schedule of the contract amount of off-balance sheet instruments

	2017		2016
Financial instruments whose contract amounts represent credit risk:
Commitments to extend credit	$	1,910,777	$	1,542,186
Letters of credit		28,075		26,862
Minimum Lease Payments		27,101		29,090

Equity Compensation and Related Plans (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of restricted stock and options outstanding and activity

	Restricted Stock							Options
				Weighted							Weighted		Weighted
				Average		Aggregate					Average		Average		Aggregate
				Grant Date		Intrinsic					Exercise		Remaining		Intrinsic
	Shares			Fair Value		Value (000's)		Shares			Price		Term (Yrs.)		Value (000's)
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
Granted		302,012			21.42				-			-
Vested		(261,729	)		16.14				-			-
Expired		-			-				(52,853	)		135.32
Cancelled		(61,980	)		17.99				(115,975	)		104.05
December 31, 2016		690,970			18.60				72,665			34.34
Granted		270,339			26.50				-			-
Vested		(284,662	)		17.48	$	7,782		-			-
Expired		-			-				(1,538	)		147.60
Cancelled		(12,830	)		19.91				(10,840	)		75.08
December 31, 2017		663,817			22.40		18,680		60,287			24.12		3.06	$	355
Vested / Exercisable
at December 31, 2017		-			-				57,787			24.44		2.90		326

Schedule of summary of stock options outstanding

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

	10,000	$	10.00 - 15.00	$	11.20		3.58		10,000	$	11.20
	15,300		15.01 - 20.00		16.19		6.31		12,800		16.08
	500		20.01 - 25.00		22.95		2.22		500		22.95
	1,023		25.01 - 30.00		29.45		1.07		1,023		29.45
	33,464		30.01 - 31.50		31.47		1.50		33,464		31.47
	60,287		10.00 - 31.50		24.12		3.06		57,787		24.44

Assets and Liabilities Measured at Fair Value (Tables)

12 Months Ended

Dec. 31, 2017

Fair Value [Abstract]

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

December 31, 2017	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale:
U.S. Treasuries	$	121,113	$	-	$	-	$	121,113
U.S. Government agencies		-		26,372		-		26,372
State and political subdivisions		-		197,286		-		197,286
Mortgage-backed securities		-		1,727,211		-		1,727,211
Corporate bonds		-		305,453		900		306,353
Asset-backed securities		-		237,458		-		237,458
Other		-		57		-		57
Mortgage loans held for sale		-		26,252		-		26,252
Deferred compensation plan assets		5,716		-		-		5,716
Servicing rights for SBA/USDA loans		-		-		7,740		7,740
Residential mortgage servicing rights		-		-		8,262		8,262
Derivative financial instruments		-		10,514		12,207		22,721

Total assets	$	126,829	$	2,530,603	$	29,109	$	2,686,541

Liabilities:
Deferred compensation plan liability	$	5,716	$	-	$	-	$	5,716
Derivative financial instruments		-		8,632		16,744		25,376

Total liabilities	$	5,716	$	8,632	$	16,744	$	31,092

December 31, 2016	Level 1		Level 2		Level 3		Total
Assets:
Securities available for sale
U.S. Treasuries	$	169,616	$	-	$	-	$	169,616
U.S. Agencies		-		20,820		-		20,820
State and political subdivisions		-		74,177		-		74,177
Mortgage-backed securities		-		1,391,682		-		1,391,682
Corporate bonds		-		304,717		675		305,392
Asset-backed securities		-		469,569		-		469,569
Other		-		1,182		-		1,182
Mortgage loans held for sale		-		27,891		-		27,891
Deferred compensation plan assets		4,161		-		-		4,161
Servicing rights for SBA/USDA loans		-		-		5,752		5,752
Derivative financial instruments		-		11,911		11,777		23,688

Total assets	$	173,777	$	2,301,949	$	18,204	$	2,493,930

Liabilities:
Deferred compensation plan liability	$	4,161	$	-	$	-	$	4,161
Derivative financial instruments		-		11,301		16,347		27,648

Total liabilities	$	4,161	$	11,301	$	16,347	$	31,809

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

	Derivative Asset			Derivative Liability			Servicing rights for SBA/USDA loans			Residential mortgage servicing rights			Securities Available- for-Sale
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	)		-			-
December 31, 2015		9,418			15,794			3,712			-			750
Additions		-			17			2,723			-			-
Sales and settlements		(509	)		(1,001	)		(393	)		-			-
Other comprehensive income		-			-			-			-			(75	)
Amounts included in earnings - fair value adjustments		2,868			1,537			(290	)		-			-
December 31, 2016		11,777			16,347			5,752			-			675
Tranfer from amortization method to fair value		-			-			-			5,070			-
Business combinations		-			-			419			-			-
Additions		-			-			2,737			3,602			-
Sales and settlements		(1,744	)		(2,423	)		(621	)		(328	)		-
Other comprehensive income		-			-			-			-			225
Amounts included in earnings - fair value adjustments		2,174			2,820			(547	)		(82	)		-
December 31, 2017	$	12,207		$	16,744		$	7,740		$	8,262		$	900

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	2017		2016		Technique	Unobservable Inputs	2017			2016

Servicing rights for SBA/USDA loans	$	7,740	$	5,752	Discounted cash flow	Discount rate Prepayment rate		12.5 8.31	% %		11.0 7.12	% %

Residential mortgage servicing rights		8,262		-	Discounted cash flow	Discount rate Prepayment rate		10 9.5	% %		N/A

Corporate bonds		900		675	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		1,150		1,552	Internal model	Pull through rate		80	%		80	%

Derivative assets - other		11,057		10,225	Dealer priced	Dealer priced		N/A			N/A

Derivative liabilities - risk participations		20		26	Internal model	Probable exposure rate Probability of default rate		.37 1.80	% %		.35 1.80	% %

Derivative liabilities - other		16,724		16,321	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, 2017	Level 1		Level 2		Level 3		Total
Loans	$	-	$	-	$	6,905	$	6,905

December 31, 2016
Loans	$	-	$	-	$	7,179	$	7,179

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, 2017	Amount		Level 1		Level 2		Level 3		Total
Assets:
Securities held to maturity	$	321,094	$	-	$	321,276	$	-	$	321,276
Loans, net		7,676,658		-		-		7,674,460		7,674,460
Loans held for sale		6,482		-		6,514		-		6,514

Liabilities:
Deposits		9,807,697		-		9,809,264		-		9,809,264
Federal Home Loan Bank advances		504,651		-		504,460		-		504,460
Long-term debt		120,545		-		-		123,844		123,844

December 31, 2016
Assets:
Securities held to maturity	$	329,843	$	-	$	333,170	$	-	$	333,170
Loans, net		6,859,214		-		-		6,824,229		6,824,229
Loans held for sale		1,987		-		2,018		-		2,018
Residential mortgage servicing rights		4,372		-		-		5,175		5,175

Liabilities:
Deposits		8,637,558		-		8,635,811		-		8,635,811
Federal Home Loan Bank advances		709,209		-		709,174		-		709,174
Long-term debt		175,078		-		-		175,750		175,750

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

12 Months Ended

Dec. 31, 2017

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

Schedule of statement of operations

	2017			2016		2015

Dividends from bank	$	103,200		$	41,500	$	77,500
Dividends from other subsidiaries		-			-		3,500
Shared service fees from subsidiaries		10,481			8,476		7,628
Other		1,078			685		123
Total income		114,759			50,661		88,751

Interest expense		10,258			11,209		10,385
Other expense		14,960			11,380		11,185
Total expenses		25,218			22,589		21,570

Income tax benefit		1,447			6,717		1,709
Income before equity in undistributed (loss) earnings of subsidiaries		90,988			34,789		68,890
Equity in undistributed (loss) earnings of subsidiaries		(23,167	)		65,867		2,688
Net income	$	67,821		$	100,656	$	71,578

Schedule of balance sheet

Assets

	2017		2016

Cash	$	26,054	$	42,980
Investment in bank		1,390,490		1,201,868
Investment in other subsidiaries		4,744		3,731
Other assets		20,578		17,800
Total assets	$	1,441,866	$	1,266,379

Liabilities and Shareholders' Equity

Long-term debt	$	120,545	$	175,078
Other liabilities		17,987		15,566
Total liabilities		138,532		190,644
Shareholders' equity		1,303,334		1,075,735
Total liabilities and shareholders' equity	$	1,441,866	$	1,266,379

Schedule of statement of cash flows

	2017			2016			2015

Operating activities:
Net income	$	67,821		$	100,656		$	71,578
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed loss (earnings) of the subsidiaries		23,167			(65,867	)		(2,688	)
Depreciation, amortization and accretion		36			23			26
Loss on prepayment of debt		-			-			754
Stock-based compensation		5,827			4,496			4,403
Change in assets and liabilities:
Other assets		1,184			14,305			515
Other liabilities		(758	)		(8,268	)		1,087
Net cash provided by operating activities		97,277			45,345			75,675

Investing activities:
Payment for acquisition		(11,034	)		(11,209	)		(76,893	)
Purchases of premises and equipment		(708	)		-			(12	)
Purchase of available for sale securities		-			(1,125	)		-
Sales and paydowns of securities available for sale		-			-			250
Net cash used in investing activities		(11,742	)		(12,334	)		(76,655	)

Financing activities:
Repayment of long-term debt		(75,000	)		-			(48,521	)
Proceeds from issuance of long-term debt		-			-			83,924
Cash paid for shares withheld to cover payroll taxes upon vesting of restricted stock		(1,701	)		(1,189	)		(1,483	)
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans		450			366			303
Retirement of preferred stock		-			(9,992	)		-
Repurchase of common stock		-			(13,659	)		-
Cash dividends on common stock		(26,210	)		(15,849	)		(14,822	)
Cash dividends on Series H preferred stock		-			(46	)		(50	)

Net cash (used in) provided by financing activities		(102,461	)		(40,369	)		19,351

Net change in cash		(16,926	)		(7,358	)		18,371

Cash at beginning of year		42,980			50,338			31,967

Cash at end of year	$	26,054		$	42,980		$	50,338

Summary of Significant Accounting Policies (Detail Textuals)	12 Months Ended
	Dec. 31, 2017 USD ($) Segment
Accounting Policies [Line Items]
Threshold limit of revenue	10.00%
Number of operating segment \| Segment	1
Minimum nonaccrual loan relationships	$ 500,000
Depreciation method used	Straight-line method
Cumulative effect adjustment to retained earnings, net of income tax effect	$ 437,000
Four Oaks Fincorp, Inc
Accounting Policies [Line Items]
Loans received through acquisition	$ 4,610,000
Credit Concentration Risk
Accounting Policies [Line Items]
Concentration risk, percentage	80.00%
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

Accounting Standards Updates (Detail Textuals) $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($)
Accounting Standards Updates [Abstract]
Present value of future minimum lease payments	$ 27,101
Change in recorded income tax expense	$ 2,030
Statutory federal income tax rate	35.00%
Corporate income tax rate effective in 2018	21.00%

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

12 Months Ended

Nov. 01, 2017

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Assets

Accrued interest receivable

$ 32,459

$ 28,018

Net deferred tax asset

43,800

Liabilities

Total identifiable net assets

115,000

11,200

$ 309,000

Consideration transferred

Cash

(53,678)

(1,912)

(35,497)

Goodwill

$ 220,591

$ 142,025

$ 130,612

Four Oaks Fincorp, Inc | Four Oaks Bank

Assets

Total assets acquired

$ 729,000

Liabilities

Total liabilities assumed

658,000

Consideration transferred

Goodwill

54,700

Four Oaks Fincorp, Inc | As Recorded by Four Oaks FinCorp, Inc | Four Oaks Bank

Assets

Cash and cash equivalents

48,652

Securities

114,190

Loans held for sale

13,976

Loans, net

491,721

Premises and equipment, net

11,251

Bank owned life insurance

20,339

Accrued interest receivable

1,858

Net deferred tax asset

18,333

Intangibles

Other real estate owned

1,173

Other assets

8,792

Total assets acquired

730,285

Liabilities

Deposits

563,840

Federal Home Loan Bank advances

65,000

Long-term debt

23,872

Other liabilities

7,330

Total liabilities assumed

660,042

Excess of assets acquired over liabilities assumed

70,243

Four Oaks Fincorp, Inc | Fair Value Adjustments | Four Oaks Bank

Assets

Cash and cash equivalents

^[1]

Securities

^[1]

782

Loans held for sale

^[1]

(5,882)

Loans, net

^[1]

(5,477)

Premises and equipment, net

^[1]

1,147

Bank owned life insurance

^[1]

Accrued interest receivable

^[1]

(118)

Net deferred tax asset

^[1]

Intangibles

^[1]

8,738

Other real estate owned

^[1]

(514)

Other assets

^[1]

285

Total assets acquired

^[1]

(955)

Liabilities

Deposits

^[1]

1,365

Federal Home Loan Bank advances

^[1]

224

Long-term debt

^[1]

(4,125)

Other liabilities

^[1]

Total liabilities assumed

^[1]

(2,476)

Aggregate fair value adjustments

^[1]

1,521

Four Oaks Fincorp, Inc | As Recorded by United | Four Oaks Bank

Assets

Cash and cash equivalents

48,658

Securities

114,972

Loans held for sale

8,094

Loans, net

486,244

Premises and equipment, net

12,398

Bank owned life insurance

20,339

Accrued interest receivable

1,740

Net deferred tax asset

18,411

Intangibles

8,738

Other real estate owned

659

Other assets

9,077

Total assets acquired

729,330

Liabilities

Deposits

565,205

Federal Home Loan Bank advances

65,224

Long-term debt

19,747

Other liabilities

7,390

Total liabilities assumed

657,566

Total identifiable net assets

71,764

Consideration transferred

Cash

12,802

Common stock issued (4,145,343 shares)

113,665

Total fair value of consideration transferred

126,467

Goodwill

$ 54,703

[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)	Nov. 01, 2017 shares
Four Oaks Fincorp, Inc
Business Acquisition [Line Items]
Common stock issued	4,145,343

Mergers and Acquisitions (Details 1) - Four Oaks Fincorp, Inc - Four Oaks Bank $ in Thousands	Nov. 01, 2017 USD ($)
Accounted for pursuant to ASC 310-30
Business Acquisition [Line Items]
Contractually required principal and interest	$ 49,377
Non-accretable difference	8,244
Cash flows expected to be collected	41,133
Accretable yield	3,313
Fair value	37,820
Excluded from ASC 310-30
Business Acquisition [Line Items]
Fair value	448,462
Gross contractual amounts receivable	509,629
Estimate of contractual cash flows not expected to be collected	$ 6,081

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

1 Months Ended

12 Months Ended

Jul. 31, 2017

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Assets

Accrued interest receivable

$ 32,459

$ 28,018

Net deferred tax asset

43,800

Liabilities

Total identifiable net assets

115,000

11,200

$ 309,000

Consideration transferred

Cash

(53,678)

(1,912)

(35,497)

Goodwill

$ 220,591

$ 142,025

$ 130,612

HCSB Financial Corporation | Horry county state bank

Assets

Total assets acquired

$ 390,000

Liabilities

Total liabilities assumed

347,000

Consideration transferred

Goodwill

23,900

HCSB Financial Corporation | Horry county state bank | As Recorded by Horry County State Bank

Assets

Cash and cash equivalents

17,855

Securities

101,462

Loans, net

228,483

Premises and equipment, net

14,030

Bank owned life insurance

11,827

Accrued interest receivable

1,322

Net deferred tax asset

Core deposit intangible

Other real estate owned

1,177

Other assets

1,950

Total assets acquired

378,106

Liabilities

Deposits

318,512

Repurchase agreements

1,141

Federal Home Loan Bank advances

24,000

Other liabilities

1,955

Total liabilities assumed

345,608

Excess of assets acquired over liabilities assumed

32,498

HCSB Financial Corporation | Horry county state bank | Fair Value Adjustments

Assets

Cash and cash equivalents

^[1]

(2)

Securities

^[1]

(142)

Loans, net

^[1]

(12,536)

Premises and equipment, net

^[1]

(6,113)

Bank owned life insurance

^[1]

Accrued interest receivable

^[1]

(275)

Net deferred tax asset

^[1]

25,389

Core deposit intangible

^[1]

5,716

Other real estate owned

(372)

Other assets

^[1]

(32)

Total assets acquired

^[1]

11,633

Liabilities

Deposits

^[1]

430

Repurchase agreements

^[1]

Federal Home Loan Bank advances

^[1]

517

Other liabilities

^[1]

Total liabilities assumed

^[1]

1,038

Aggregate fair value adjustments

^[1]

10,595

HCSB Financial Corporation | Horry county state bank | As Recorded by United

Assets

Cash and cash equivalents

17,853

Securities

101,320

Loans, net

215,947

Premises and equipment, net

7,917

Bank owned life insurance

11,827

Accrued interest receivable

1,047

Net deferred tax asset

25,389

Core deposit intangible

5,716

Other real estate owned

805

Other assets

1,918

Total assets acquired

389,739

Liabilities

Deposits

318,942

Repurchase agreements

1,141

Federal Home Loan Bank advances

24,517

Other liabilities

2,046

Total liabilities assumed

346,646

Total identifiable net assets

43,093

Consideration transferred

Cash

Common stock issued (2,370,331 shares)

65,800

Total fair value of consideration transferred

65,831

Equity interest in HCSB held before the business combination

1,125

Goodwill

$ 23,863

[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) - shares		12 Months Ended
	Sep. 01, 2015	Dec. 31, 2017
Palmetto Bancshares, Inc.
Business Acquisition [Line Items]
Common stock issued	8,700,012
HCSB Financial Corporation
Business Acquisition [Line Items]
Common stock issued		2,370,331

Mergers and Acquisitions (Details 3) - USD ($) $ in Thousands	Jul. 31, 2017	Sep. 01, 2015
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc \| 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
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc \| 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
HCSB Financial Corporation \| Horry county state bank \| Accounted for pursuant to ASC 310-30
Business Acquisition [Line Items]
Contractually required principal and interest	$ 46,069
Non-accretable difference	12,413
Cash flows expected to be collected	33,656
Accretable yield	3,410
Fair value	30,246
HCSB Financial Corporation \| Horry county state bank \| Excluded from ASC 310-30
Business Acquisition [Line Items]
Fair value	185,701
Gross contractual amounts receivable	212,780
Estimate of contractual cash flows not expected to be collected	$ 3,985

Mergers and Acquisitions (Details 4) - USD ($) $ in Thousands		12 Months Ended
	Jul. 01, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Accrued interest receivable		$ 32,459	$ 28,018
Net deferred tax asset		43,800
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Excess of assets acquired over liabilities and preferred stock assumed		115,000	11,200	$ 309,000
Business Combination, Consideration Transferred [Abstract]
Cash		(53,678)	(1,912)	(35,497)
Goodwill		$ 220,591	$ 142,025	$ 130,612
Tidelands Bancshares, Inc \| Tidelands Bank
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Total assets acquired	$ 440,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Liabilities assumed	440,000
Business Combination, Consideration Transferred [Abstract]
Cash paid to redeem common stock	2,220
Cash paid to redeem preferred stock issued under the Treasury's Capital Purchase Program	8,980
Goodwill	10,700
Tidelands Bancshares, Inc \| As Recorded By Tidelands Bancshares Inc \| Tidelands Bank
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	13,121
Securities	65,676
Loans held for sale	139
Loans, net	317,938
Premises and equipment, net	19,133
Bank owned life insurance	16,917
Accrued interest receivable	1,086
Net deferred tax asset	73
Intangibles	0
Other real estate owned	9,881
Other assets	1,920
Total assets acquired	445,884
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Deposits	398,108
Repurchase agreements	10,000
Federal Home Loan Bank advances	13,000
Long-term debt	14,434
Other liabilities	11,587
Liabilities assumed	447,129
Excess of assets acquired over liabilities assumed	(1,245)
Tidelands Bancshares, Inc \| Fair Value Adjustments \| Tidelands Bank
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	0
Securities	(155)
Loans held for sale	3
Loans, net	(12,035)
Premises and equipment, net	(7,944)
Bank owned life insurance	0
Accrued interest receivable	(167)
Net deferred tax asset	15,639
Intangibles	1,570
Other real estate owned	(2,386)
Other assets	(164)
Total assets acquired	(5,639)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Deposits	1,765
Repurchase agreements	155
Federal Home Loan Bank advances	354
Long-term debt	(3,668)
Other liabilities	(5,986)
Liabilities assumed	(7,380)
Aggregate fair value adjustments	1,741
Tidelands Bancshares, Inc \| As Recorded by United \| Tidelands Bank
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	13,121
Securities	65,521
Loans held for sale	142
Loans, net	305,903
Premises and equipment, net	11,189
Bank owned life insurance	16,917
Accrued interest receivable	919
Net deferred tax asset	15,712
Intangibles	1,570
Other real estate owned	7,495
Other assets	1,756
Total assets acquired	440,245
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Deposits	399,873
Repurchase agreements	10,155
Federal Home Loan Bank advances	13,354
Long-term debt	10,766
Other liabilities	5,601
Liabilities assumed	439,749
Excess of assets acquired over liabilities and preferred stock assumed	496
Business Combination, Consideration Transferred [Abstract]
Cash paid to redeem common stock	2,224
Cash paid to redeem preferred stock issued under the Treasury's Capital Purchase Program	8,985
Total consideration transferred	11,209
Goodwill	$ 10,713

Mergers and Acquisitions (Details 5) - Tidelands Bancshares, Inc - Tidelands Bank $ in Thousands	Jul. 01, 2016 USD ($)
Accounted for pursuant to ASC 310-30
Business Acquisition [Line Items]
Contractually required principal and interest	$ 50,660
Non-accretable difference	13,483
Cash flows expected to be collected	37,177
Accretable yield	2,113
Fair value	35,064
Excluded from ASC 310-30
Business Acquisition [Line Items]
Fair value	270,839
Gross contractual amounts receivable	302,331
Estimate of contractual cash flows not expected to be collected	$ 3,859

Mergers and Acquisitions (Details 6) - USD ($) $ in Thousands		12 Months Ended
	Sep. 01, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Accrued interest receivable		$ 32,459	$ 28,018
Net deferred tax asset		43,800
Liabilities
Total identifiable net assets		115,000	11,200	$ 309,000
Consideration transferred
Cash		(53,678)	(1,912)	(35,497)
Goodwill		$ 220,591	$ 142,025	$ 130,612
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Total assets acquired	$ 1,150,000
Liabilities
Total liabilities assumed	1,020,000
Consideration transferred
Total fair value of consideration transferred	244,000
Goodwill	115,000
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc \| As Recorded by Palmetto
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
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	0
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 Bancshares, Inc \| Fair Value Adjustments
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	0
Securities	(340)
Loans held for sale	91
Loans, net	(5,552)
Premises and equipment, net	(4,931)
Bank owned life insurance	(148)
Accrued interest receivable	(346)
Net deferred tax asset	1,587
Core deposit intangible	12,900
Other assets	(4,731)
Total assets acquired	(1,470)
Liabilities
Deposits	0
Short-term borrowings	0
Other liabilities	2,808
Total liabilities assumed	2,808
Aggregate fair value adjustments	(4,278)
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc \| As Recorded by United
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	64,906
Securities	208,067
Loans held for sale	2,447
Loans, net	796,559
Premises and equipment, net	16,957
Bank owned life insurance	11,985
Accrued interest receivable	2,881
Net deferred tax asset	16,385
Core deposit intangible	12,900
Other assets	13,708
Total assets acquired	1,146,795
Liabilities
Deposits	989,296
Short-term borrowings	13,537
Other liabilities	14,802
Total liabilities assumed	1,017,635
Total identifiable net assets	129,160
Consideration transferred
Cash	74,003
Common stock issued (2,358,503 shares)	170,259
Total fair value of consideration transferred	244,262
Goodwill	$ 115,102

Mergers and Acquisitions (Parentheticals) (Details 6)	Sep. 01, 2015 shares
Palmetto Bancshares, Inc.
Business Acquisition [Line Items]
Common stock issued	8,700,012

Mergers and Acquisitions (Details 7) - Palmetto Bancshares, Inc. - Palmetto Bancshares, Inc $ 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 8) - USD ($) $ in Thousands		12 Months Ended
	May 01, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Liabilities
Total identifiable net assets		$ 115,000	$ 11,200	$ 309,000
Consideration transferred
Cash		(53,678)	(1,912)	(35,497)
Goodwill		$ 220,591	$ 142,025	$ 130,612
Money Tree Corporation \| FNB
Assets
Total assets acquired	$ 459,000
Liabilities
Total liabilities assumed	410,000
Consideration transferred
Total fair value of consideration transferred	54,600
Goodwill	14,700
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	0
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 assumed	40,038
Money Tree Corporation \| FNB \| Fair Value Adjustments
Assets
Cash and cash equivalents	0
Securities	(52)
Loans held for sale	0
Loans, net	(2,464)
Premises and equipment, net	1,362
Bank owned life insurance	0
Core deposit intangible	4,220
Other assets	(399)
Total assets acquired	2,667
Liabilities
Deposits	917
Short-term borrowings	0
Federal Home Loan Bank advances	70
Other liabilities	1,828
Total liabilities assumed	2,815
SBLF preferred stock assumed	0
Aggregate fair value adjustments	(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
Total identifiable net assets	39,890
Consideration transferred
Cash	10,699
Common stock issued (2,370,331 shares)	43,892
Total fair value of consideration transferred	54,591
Goodwill	$ 14,701

Mergers and Acquisitions (Parentheticals) (Details 8)	May 01, 2015 shares
Money Tree Corporation
Business Acquisition [Line Items]
Common stock issued	2,358,503

Mergers and Acquisitions (Details 9) - 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 10) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Supplemental consolidated pro forma Revenue	$ 477,879	$ 452,713	$ 382,921
Supplemental consolidated pro forma Net Income	78,020	89,200	82,465
Money Tree Corporation \| FNB
Business Acquisition [Line Items]
Actual Revenue			8,373
Actual Net income			3,806
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc
Business Acquisition [Line Items]
Actual Revenue			17,887
Actual Net income			$ 7,010
Tidelands Bancshares, Inc \| Tidelands Bank
Business Acquisition [Line Items]
Actual Revenue		7,512
Actual Net income		$ 1,189
HCSB Financial Corporation \| Horry county state bank
Business Acquisition [Line Items]
Actual Revenue	5,775
Actual Net income	1,385
Four Oaks Fincorp, Inc \| Four Oaks Bank
Business Acquisition [Line Items]
Actual Revenue	5,265
Actual Net income	$ 1,406

Mergers and Acquisitions (Detail Textuals)					1 Months Ended	12 Months Ended
Mergers and Acquisitions (Detail Textuals)	Nov. 01, 2017 USD ($) Branch $ / shares shares	Jul. 01, 2016 USD ($) Branch $ / shares	Sep. 01, 2015 USD ($) Branch shares	May 01, 2015 USD ($) $ / shares shares	Jul. 31, 2017 USD ($) $ / shares	Dec. 31, 2017 USD ($) shares	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Business Acquisition [Line Items]
Goodwill						$ 220,591,000	$ 142,025,000	$ 130,612,000
Increase in goodwill							700,000
Merger related costs excluded from pro forma information						13,901,000	$ 8,122,000	$ 17,995,000
As Recorded by United
Business Acquisition [Line Items]
Cash per common share \| $ / shares	$ 0.6178
Money Tree Corporation
Business Acquisition [Line Items]
Common stock issued \| shares				2,358,503
Money Tree Corporation \| FNB
Business Acquisition [Line Items]
Assets acquired				$ 459,000,000
Liabilities assumed				410,000,000
Preferred stock assumed				9,990,000
Total consideration transferred				54,600,000
Goodwill				14,700,000
Merger related costs excluded from pro forma information						12,000,000
Money Tree Corporation \| FNB \| As Recorded by United
Business Acquisition [Line Items]
Assets acquired				459,394,000
Liabilities assumed				409,512,000
Total consideration transferred				54,591,000
Goodwill				14,701,000
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
Common stock issued \| shares				2,360,000
Increase in goodwill				$ 1,680,000
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
Palmetto Bancshares, Inc.
Business Acquisition [Line Items]
Common stock issued \| shares			8,700,012
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc
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			115,000,000
Increase in goodwill			7,180,000
Increase in provisional values assigned to acquired loans			535,000
Decrease in provisional values assigned to premises and equipment			6,180,000
Decrease in provisional values assigned to other real estate owned			2,060,000
Decrease in provisional values assigned to other assets			3,750,000
Increase in deferred tax asset			3,910,000
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc \| As Recorded by United
Business Acquisition [Line Items]
Assets acquired			1,146,795,000
Liabilities assumed			1,017,635,000
Total consideration transferred			244,262,000
Goodwill			115,102,000
Palmetto Bancshares, Inc. \| Palmetto Bancshares, Inc \| Core deposit intangible
Business Acquisition [Line Items]
Intangible assets acquired			$ 12,900,000
Expected useful life of asset			12 years
Tidelands Bancshares, Inc \| Tidelands Bank
Business Acquisition [Line Items]
Number of branches \| Branch		7
Assets acquired		$ 440,000,000
Liabilities assumed		$ 440,000,000
Cash per common share \| $ / shares		$ 0.52
Cash paid to redeem common stock		$ 2,220,000
Cash paid to redeem preferred stock including unpaid dividends		8,980,000
Goodwill		10,700,000
Merger related costs excluded from pro forma information						$ 4,070,000
Tidelands Bancshares, Inc \| Tidelands Bank \| As Recorded by United
Business Acquisition [Line Items]
Assets acquired		440,245,000
Liabilities assumed		439,749,000
Cash paid to redeem common stock		2,224,000
Cash paid to redeem preferred stock including unpaid dividends		8,985,000
Total consideration transferred		11,209,000
Goodwill		10,713,000
Tidelands Bancshares, Inc \| Tidelands Bank \| Core deposit intangible
Business Acquisition [Line Items]
Intangible assets acquired		$ 1,570,000
Expected useful life of asset		5 years
Four Oaks Fincorp, Inc
Business Acquisition [Line Items]
Common stock issued \| shares	4,145,343
Four Oaks Fincorp, Inc \| Subordinated debentures
Business Acquisition [Line Items]
Liabilities assumed	$ 11,500,000
Four Oaks Fincorp, Inc \| Trust preferred securities
Business Acquisition [Line Items]
Liabilities assumed	$ 12,400,000
Four Oaks Fincorp, Inc \| Four Oaks Bank
Business Acquisition [Line Items]
Number of branches \| Branch	14
Assets acquired	$ 729,000,000
Liabilities assumed	$ 658,000,000
Cash per common share \| $ / shares	$ 1.90
Expected useful life of asset	1 year
Goodwill	$ 54,700,000
Noncompete agreement	908,000
Four Oaks Fincorp, Inc \| Four Oaks Bank \| As Recorded by United
Business Acquisition [Line Items]
Assets acquired	729,330,000
Liabilities assumed	657,566,000
Total consideration transferred	126,467,000
Goodwill	54,703,000
Four Oaks Fincorp, Inc \| Four Oaks Bank \| Core deposit intangible
Business Acquisition [Line Items]
Intangible assets acquired	$ 7,830,000
Expected useful life of asset	11 years 6 months
HCSB Financial Corporation
Business Acquisition [Line Items]
Common stock issued \| shares						2,370,331
HCSB Financial Corporation \| Horry county state bank
Business Acquisition [Line Items]
Assets acquired					$ 390,000,000
Liabilities assumed					$ 347,000,000
Cash per common share \| $ / shares					$ 0.0050
Intangible assets acquired					$ 3,480,000
Expected useful life of asset					6 years
Goodwill					$ 23,900,000
Merger related costs excluded from pro forma information						$ 8,710,000
Noncompete agreement					2,240,000
HCSB Financial Corporation \| Horry county state bank \| As Recorded by United
Business Acquisition [Line Items]
Assets acquired					389,739,000
Liabilities assumed					346,646,000
Total consideration transferred					65,831,000
Goodwill					$ 23,863,000
HCSB Financial Corporation \| Horry county state bank \| Minimum
Business Acquisition [Line Items]
Useful life of intangible asset					1 year
HCSB Financial Corporation \| Horry county state bank \| Maximum
Business Acquisition [Line Items]
Useful life of intangible asset					2 years

Cash Flows (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
Cash Flows (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flow [Line Items]
Transferred to foreclosed property	$ 4,150	$ 8,180	$ 4,930
Unsettled sales of government guaranteed loans	27,500	29,900	18,500
Unsettled purchases of government guaranteed loans			18,300
Assets with fair value	1,120,000	451,000	1,740,000
Liabilities with fair value	1,000,000	440,000	1,430,000
Net assets acquired	115,000	$ 11,200	309,000
Common Stock
Cash Flow [Line Items]
Value of common stock issued	$ 179,000		214,000
Preferred Stock
Cash Flow [Line Items]
Value of common stock issued			$ 9,990

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Offsetting [Abstract]
Repurchase and reverse repurchase agreements, gross amounts of recognized assets	$ 100,000	$ 150,000
Repurchase and reverse repurchase agreements, gross amounts offset on balance sheet assets	(100,000)	(150,000)
Repurchase and reverse repurchase agreements, net assets balance	0	0
Repurchase and reverse repurchase agreements, gross amounts not offset in balance sheet assets of financial instruments	0	0
Repurchase and reverse repurchase agreements, gross amounts not offset in balance sheet assets of collateral received	0	0
Repurchase and reverse repurchase agreements, net assets	0	0
Derivative, gross amounts of recognized assets	22,721	23,688
Derivative, gross amounts offset on balance sheet	0	0
Derivatives, net asset balance	22,721	23,688
Derivatives, gross amounts not offset in balance sheet assets of financial instruments	(1,490)	(3,485)
Derivatives, gross amounts not offset in balance sheet assets of collateral received	(6,369)	(3,366)
Derivatives asset, net amount	14,862	16,837
Offsetting assets, gross amounts of recognized assets	122,721	173,688
Offsetting assets, gross amounts offset on balance sheet	(100,000)	(150,000)
Offsetting assets, net asset balance	22,721	23,688
Offsetting assets, gross amounts not offset in balance sheet of financial instruments	(1,490)	(3,485)
Offsetting assets, gross amounts not offset in the balance sheet of collateral received	(6,369)	(3,366)
Offsetting assets, net amount	$ 14,862	$ 16,837
Weighted average interest rate of reverse repurchase agreements assets	1.95%	1.78%
Repurchase and reverse repurchase agreements, gross amounts of recognized liabilities	$ 100,000	$ 150,000
Repurchase and reverse repurchase agreements, gross amounts offset on balance sheet liabilities	(100,000)	(150,000)
Repurchase and reverse repurchase agreements, net liabilities balance	0	0
Repurchase and reverse repurchase agreements, gross amounts not offset in balance sheet liabilities of financial instruments	0	0
Repurchase and reverse repurchase agreements, gross amounts not offset in balance sheet liabilities of collateral pledged	0	0
Repurchase and reverse repurchase agreements, net liabilities	0	0
Derivatives liability, gross amounts of recognized liabilities	25,376	27,648
Derivatives liability, gross amounts offset on balance sheet liabilities	0	0
Derivatives liability, net liabilities balance	25,376	27,648
Derivatives liability, gross amounts not offset in balance sheet liabilities of financial instruments	(1,490)	(3,485)
Derivatives liability, gross amounts not offset in balance sheet liabilities of collateral pledged	(17,190)	(18,505)
Derivatives liabilities, net amount	6,696	5,658
Offsetting liabilities, gross amounts of recognized liabilities	125,376	177,648
Offsetting liabilities, gross amounts offset on balance sheet	(100,000)	(150,000)
Offsetting liabilities, net liabilities balance	25,376	27,648
Offsetting liabilities gross, amounts not offset in balance sheet of financial instruments	(1,490)	(3,485)
Offsetting liabilities gross amounts not offset in the balance sheet of collateral pledged	(17,190)	(18,505)
Offsetting liabilities, net amount	$ 6,696	$ 5,658
Weighted average interest rate of reverse repurchase agreements liabilities	1.20%	0.88%

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	$ 100,000	$ 150,000
Gross amount of recognized liabilities for repurchase agreements in offsetting disclosure	100,000	150,000
Amounts related to agreements not included in offsetting disclosure	0	0
Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	100,000	150,000
Overnight and Continuous
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	0	0
Overnight and Continuous \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	0	0
Up to 30 Days
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	0	0
Up to 30 Days \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	0	0
30 to 90 Days
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	100,000	50,000
30 to 90 Days \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	100,000	50,000
91 to 110 days
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	0	100,000
91 to 110 days \| Mortgage-backed securities
Assets Sold under Agreements to Repurchase [Line Items]
Remaining Contractual Maturity of the Agreements	$ 0	$ 100,000

Balance Sheet Offsetting and Repurchase Agreements Accounted for as Secured Borrowings (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Offsetting [Abstract]
Right to reclaim cash collateral	$ 17,200	$ 18,500
Obligation to return cash collateral	$ 6,370	$ 3,370

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

Dec. 31, 2017

Dec. 31, 2016

Held-to-maturity securities:

Amortized Cost

$ 321,094

$ 329,843

Gross Unrealized Gains

3,785

6,232

Gross Unrealized Losses

3,603

2,905

Fair value

321,276

333,170

State and political subdivisions

Held-to-maturity securities:

Amortized Cost

71,959

57,134

Gross Unrealized Gains

1,574

2,197

Gross Unrealized Losses

178

249

Fair value

73,355

59,082

Mortgage-backed securities

Held-to-maturity securities:

Amortized Cost

^[1]

249,135

272,709

Gross Unrealized Gains

^[1]

2,211

4,035

Gross Unrealized Losses

^[1]

3,425

2,656

Fair value

^[1]

$ 247,921

$ 274,088

[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, 2017

Dec. 31, 2016

Investment securities available-for-sale:

Amortized Cost

$ 2,623,728

$ 2,440,151

Gross Unrealized Gains

11,968

12,515

Gross Unrealized Losses

19,846

20,228

Fair Value

2,615,850

2,432,438

U.S. Treasuries

Investment securities available-for-sale:

Amortized Cost

122,025

170,360

Gross Unrealized Gains

Gross Unrealized Losses

912

764

Fair Value

121,113

169,616

U.S. Government agencies

Investment securities available-for-sale:

Amortized Cost

26,129

21,053

Gross Unrealized Gains

269

Gross Unrealized Losses

239

Fair Value

26,372

20,820

State and political subdivisions

Investment securities available-for-sale:

Amortized Cost

195,663

74,555

Gross Unrealized Gains

2,019

176

Gross Unrealized Losses

396

554

Fair Value

197,286

74,177

Mortgage-backed securities

Investment securities available-for-sale:

Amortized Cost

^[1]

1,738,056

1,397,435

Gross Unrealized Gains

^[1]

7,089

8,924

Gross Unrealized Losses

^[1]

17,934

14,677

Fair Value

^[1]

1,727,211

1,391,682

Corporate bonds

Investment securities available-for-sale:

Amortized Cost

305,265

306,824

Gross Unrealized Gains

1,513

591

Gross Unrealized Losses

425

2,023

Fair Value

306,353

305,392

Asset-backed securities

Investment securities available-for-sale:

Amortized Cost

236,533

468,742

Gross Unrealized Gains

1,078

2,798

Gross Unrealized Losses

153

1,971

Fair Value

237,458

469,569

Other

Investment securities available-for-sale:

Amortized Cost

1,182

Gross Unrealized Gains

Gross Unrealized Losses

Fair Value

$ 57

$ 1,182

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

Investment Securities (Details 2) - USD ($) $ in Thousands	12 Months Ended
Investment Securities (Details 2) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Investment Securities [Abstract]
Proceeds from sales	$ 340,540	$ 199,864	$ 353,860
Gross gains on sales	1,247	1,647	2,409
Gross losses on sales	(1,205)	(665)	(154)
Net gains on sales of securities	42	982	2,255
Income tax expense attributable to sales	$ 14	$ 371	$ 862

Investment Securities (Details 3) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	$ 104,322	$ 136,523
Unrealized Loss, Less than 12 Months	1,626	2,905
Fair Value, 12 Months or More	65,868	0
Unrealized Loss, 12 Months or More	1,977	0
Fair Value, Total	170,190	136,523
Unrealized Loss, Total	3,603	2,905
State and political subdivisions
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	8,969	18,359
Unrealized Loss, Less than 12 Months	178	249
Fair Value, 12 Months or More	0	0
Unrealized Loss, 12 Months or More	0	0
Fair Value, Total	8,969	18,359
Unrealized Loss, Total	178	249
Mortgage-backed securities
Summary of held to maturity securities in an unrealized loss position
Fair Value, Less than 12 Months	95,353	118,164
Unrealized Loss, Less than 12 Months	1,448	2,656
Fair Value, 12 Months or More	65,868	0
Unrealized Loss, 12 Months or More	1,977	0
Fair Value, Total	161,221	118,164
Unrealized Loss, Total	$ 3,425	$ 2,656

Investment Securities (Details 4) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	$ 1,233,399	$ 1,320,363
Unrealized Loss, Less than 12 Months	10,440	17,646
Fair Value, 12 Months or More	341,662	157,191
Unrealized Loss, 12 Months or More	9,406	2,582
Fair Value, Total	1,575,061	1,477,554
Unrealized Loss, Total	19,846	20,228
U.S. Treasuries
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	121,113	145,229
Unrealized Loss, Less than 12 Months	912	764
Fair Value, 12 Months or More	0	0
Unrealized Loss, 12 Months or More	0	0
Fair Value, Total	121,113	145,229
Unrealized Loss, Total	912	764
U.S. Government agencies
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	1,976	19,685
Unrealized Loss, Less than 12 Months	13	239
Fair Value, 12 Months or More	1,677	0
Unrealized Loss, 12 Months or More	13	0
Fair Value, Total	3,653	19,685
Unrealized Loss, Total	26	239
State and political subdivisions
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	61,494	61,782
Unrealized Loss, Less than 12 Months	365	554
Fair Value, 12 Months or More	5,131	0
Unrealized Loss, 12 Months or More	31	0
Fair Value, Total	66,625	61,782
Unrealized Loss, Total	396	554
Mortgage-backed securities
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	964,205	810,686
Unrealized Loss, Less than 12 Months	8,699	13,952
Fair Value, 12 Months or More	328,923	26,279
Unrealized Loss, 12 Months or More	9,235	725
Fair Value, Total	1,293,128	836,965
Unrealized Loss, Total	17,934	14,677
Corporate bonds
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	55,916	228,504
Unrealized Loss, Less than 12 Months	325	1,597
Fair Value, 12 Months or More	900	15,574
Unrealized Loss, 12 Months or More	100	426
Fair Value, Total	56,816	244,078
Unrealized Loss, Total	425	2,023
Asset-backed securities
Summary of available for sale securities in an unrealized loss position
Fair Value, Less than 12 Months	28,695	54,477
Unrealized Loss, Less than 12 Months	126	540
Fair Value, 12 Months or More	5,031	115,338
Unrealized Loss, 12 Months or More	27	1,431
Fair Value, Total	33,726	169,815
Unrealized Loss, Total	$ 153	$ 1,971

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

Dec. 31, 2017

Dec. 31, 2016

Available-for-Sale

Amortized Cost

$ 2,623,728

$ 2,440,151

Fair Value

2,615,850

2,432,438

Held-to-Maturity

Amortized Cost

321,094

329,843

Fair value

321,276

333,170

U.S. Treasuries

Available-for-Sale

Amortized Cost, 1 to 5 years

74,465

Fair Value, 1 to 5 years

73,798

Amortized Cost, 5 to 10 years

47,560

Fair Value, 5 to 10 years

47,315

Amortized Cost

122,025

170,360

Fair Value

121,113

169,616

Held-to-Maturity

Amortized Cost, 1 to 5 years

Fair Value, 1 to 5 years

Amortized Cost, 5 to 10 years

Fair Value, 5 to 10 years

Amortized Cost

Fair value

U.S. Government agencies

Available-for-Sale

Amortized Cost, 1 to 5 years

18,204

Fair Value, 1 to 5 years

18,210

Amortized Cost, 5 to 10 years

2,668

Fair Value, 5 to 10 years

2,648

Amortized Cost, More than 10 years

5,257

Fair Value, More than 10 years

5,514

Amortized Cost

26,129

21,053

Fair Value

26,372

20,820

Held-to-Maturity

Amortized Cost, 1 to 5 years

Fair Value, 1 to 5 years

Amortized Cost, 5 to 10 years

Fair Value, 5 to 10 years

Amortized Cost, More than 10 years

Fair Value, More than 10 years

Amortized Cost

Fair value

State and political subdivisions

Available-for-Sale

Amortized Cost, Within 1 year

1,500

Fair Value, Within 1 year

1,509

Amortized Cost, 1 to 5 years

45,327

Fair Value, 1 to 5 years

45,326

Amortized Cost, 5 to 10 years

27,595

Fair Value, 5 to 10 years

27,743

Amortized Cost, More than 10 years

121,241

Fair Value, More than 10 years

122,708

Amortized Cost

195,663

74,555

Fair Value

197,286

74,177

Held-to-Maturity

Amortized Cost, Within 1 year

3,585

Fair Value, Within 1 year

3,609

Amortized Cost, 1 to 5 years

18,605

Fair Value, 1 to 5 years

19,208

Amortized Cost, 5 to 10 years

11,096

Fair Value, 5 to 10 years

11,940

Amortized Cost, More than 10 years

38,673

Fair Value, More than 10 years

38,598

Amortized Cost

71,959

57,134

Fair value

73,355

59,082

Corporate bonds

Available-for-Sale

Amortized Cost, 1 to 5 years

240,626

Fair Value, 1 to 5 years

241,501

Amortized Cost, 5 to 10 years

63,639

Fair Value, 5 to 10 years

63,952

Amortized Cost, More than 10 years

1,000

Fair Value, More than 10 years

900

Amortized Cost

305,265

306,824

Fair Value

306,353

305,392

Held-to-Maturity

Amortized Cost, 1 to 5 years

Fair Value, 1 to 5 years

Amortized Cost, 5 to 10 years

Fair Value, 5 to 10 years

Amortized Cost, More than 10 years

Fair Value, More than 10 years

Amortized Cost

Fair value

Asset-backed securities

Available-for-Sale

Amortized Cost, 1 to 5 years

5,838

Fair Value, 1 to 5 years

5,999

Amortized Cost, 5 to 10 years

70,774

Fair Value, 5 to 10 years

71,049

Amortized Cost, More than 10 years

159,921

Fair Value, More than 10 years

160,410

Amortized Cost

236,533

468,742

Fair Value

237,458

469,569

Held-to-Maturity

Amortized Cost, 1 to 5 years

Fair Value, 1 to 5 years

Amortized Cost, 5 to 10 years

Fair Value, 5 to 10 years

Amortized Cost, More than 10 years

Fair Value, More than 10 years

Amortized Cost

Fair value

Other

Available-for-Sale

Amortized Cost, More than 10 years

Fair Value, More than 10 years

Amortized Cost

1,182

Fair Value

1,182

Held-to-Maturity

Amortized Cost, More than 10 years

Fair Value, More than 10 years

Amortized Cost

Fair value

Total securities other than mortgage-backed securities

Available-for-Sale

Amortized Cost, Within 1 year

1,500

Fair Value, Within 1 year

1,509

Amortized Cost, 1 to 5 years

384,460

Fair Value, 1 to 5 years

384,834

Amortized Cost, 5 to 10 years

212,236

Fair Value, 5 to 10 years

212,707

Amortized Cost, More than 10 years

287,476

Fair Value, More than 10 years

289,589

Held-to-Maturity

Amortized Cost, Within 1 year

3,585

Fair Value, Within 1 year

3,609

Amortized Cost, 1 to 5 years

18,605

Fair Value, 1 to 5 years

19,208

Amortized Cost, 5 to 10 years

11,096

Fair Value, 5 to 10 years

11,940

Amortized Cost, More than 10 years

38,673

Fair Value, More than 10 years

38,598

Mortgage-backed securities

Available-for-Sale

Amortized Cost

^[1]

1,738,056

1,397,435

Fair Value

^[1]

1,727,211

1,391,682

Held-to-Maturity

Amortized Cost

^[1]

249,135

272,709

Fair value

^[1]

$ 247,921

$ 274,088

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

Investment Securities (Detail Textuals) $ in Millions	Dec. 31, 2017 USD ($) Securities Security	Dec. 31, 2016 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Carrying value of secure public deposits, FHLB advances and other secured borrowings \| $	$ 1,040	$ 1,450
Number of available for sale securities in unrealized loss position \| Security	211
Number of held-to-maturity securities in unrealized loss position \| Securities	61
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, 2017	Dec. 31, 2016
Classifications of loans
Total loans	$ 7,735,572	$ 6,920,636
Less allowance for loan losses	(58,914)	(61,422)
Loans, net	7,676,658	6,859,214
Loans Receivable
Classifications of loans
Total loans	7,735,572	6,920,636
Less allowance for loan losses	(58,914)	(61,422)
Loans, net	7,676,658	6,859,214
Loans Receivable \| Home equity lines of credit
Classifications of loans
Total loans	731,227	655,410
Loans Receivable \| Indirect auto
Classifications of loans
Total loans	358,185	459,354
Loans Receivable \| Commercial
Classifications of loans
Total loans	5,362,093	4,635,537
Loans Receivable \| Commercial \| Owner occupied commercial real estate
Classifications of loans
Total loans	1,923,993	1,650,360
Loans Receivable \| Commercial \| Income producing commercial real estate
Classifications of loans
Total loans	1,595,174	1,281,541
Loans Receivable \| Commercial \| Construction
Classifications of loans
Total loans	711,936	633,921
Loans Receivable \| Commercial \| Commercial & industrial
Classifications of loans
Total loans	1,130,990	1,069,715
Loans Receivable \| Residential \| Residential mortgage
Classifications of loans
Total loans	973,544	856,725
Loans Receivable \| Residential \| Construction
Classifications of loans
Total loans	183,019	190,043
Loans Receivable \| Consumer direct
Classifications of loans
Total loans	$ 127,504	$ 123,567

Loans and Allowance for Credit Losses (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 7,981	$ 4,279
Additions due to acquisitions	6,723	2,113
Accretion	(7,451)	(4,223)
Reclassification from nonaccretable difference	7,283	3,321
Changes in expected cash flows that do not affect nonaccretable difference	3,150	2,491
Balance at end of period	$ 17,686	$ 7,981

Loans and Allowance for Credit Losses (Details 2) - Loans Receivable - Executive Officers and Directors - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Summary of loans outstanding to executive officers and directors of the holding company
Balance at beginning of period	$ 2,432	$ 2,732
New loans and advances	86	1
Repayments	(256)	(301)
Balance at end of period	$ 2,262	$ 2,432

Loans and Allowance for Credit Losses (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	$ 63,424	$ 70,990	$ 73,549
Charge-Offs	(12,202)	(12,361)	(13,415)
Recoveries	6,204	5,595	7,156
Provision	3,800	(800)	3,700
Ending Balance	61,226	63,424	70,990
Loans Receivable
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	61,422	68,448	71,619
Charge-Offs	(12,202)	(12,361)	(13,415)
Recoveries	6,204	5,595	7,156
Provision	3,490	(260)	3,088
Ending Balance	58,914	61,422	68,448
Loans Receivable \| Home equity lines of credit
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	4,599	5,956	4,476
Charge-Offs	(1,435)	(1,690)	(1,094)
Recoveries	567	386	242
Provision	1,446	(53)	2,332
Ending Balance	5,177	4,599	5,956
Loans Receivable \| Indirect auto
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	1,802	1,393	1,061
Charge-Offs	(1,420)	(1,399)	(772)
Recoveries	284	233	86
Provision	884	1,575	1,018
Ending Balance	1,550	1,802	1,393
Loans Receivable \| Commercial \| Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	16,446	18,016	18,174
Charge-Offs	(406)	(2,029)	(2,901)
Recoveries	980	706	755
Provision	(2,244)	(247)	1,988
Ending Balance	14,776	16,446	18,016
Loans Receivable \| Commercial \| Income producing commercial real estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	8,843	11,548	14,517
Charge-Offs	(2,985)	(1,433)	(1,280)
Recoveries	178	580	866
Provision	3,345	(1,852)	(2,555)
Ending Balance	9,381	8,843	11,548
Loans Receivable \| Commercial \| Construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	13,405	9,553	10,901
Charge-Offs	(1,023)	(837)	(1,947)
Recoveries	1,018	821	736
Provision	(2,877)	3,868	(137)
Ending Balance	10,523	13,405	9,553
Loans Receivable \| Commercial \| Commercial & industrial
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,810	4,433	3,252
Charge-Offs	(1,528)	(1,830)	(1,358)
Recoveries	1,768	1,689	2,174
Provision	(79)	(482)	365
Ending Balance	3,971	3,810	4,433
Loans Receivable \| Residential \| Residential mortgage
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	8,545	12,719	14,133
Charge-Offs	(1,473)	(1,151)	(1,615)
Recoveries	314	301	1,080
Provision	2,711	(3,324)	(879)
Ending Balance	10,097	8,545	12,719
Loans Receivable \| Residential \| Construction
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	3,264	4,002	4,374
Charge-Offs	(129)	(533)	(851)
Recoveries	178	79	173
Provision	(584)	(284)	306
Ending Balance	2,729	3,264	4,002
Loans Receivable \| Consumer direct
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	708	828	731
Charge-Offs	(1,803)	(1,459)	(1,597)
Recoveries	917	800	1,044
Provision	888	539	650
Ending Balance	710	708	828
Loans Receivable \| Allowance for unfunded commitments
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Beginning Balance	2,002	2,542	1,930
Charge-Offs	0	0	0
Recoveries	0	0	0
Provision	310	(540)	612
Ending Balance	$ 2,312	$ 2,002	$ 2,542

Loans and Allowance for Credit Losses (Details 4) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	$ 3,256	$ 3,452
Allowance for Loan Losses,Collectively evaluated for impairment	57,957	59,881
Allowance for Loan Losses, PCI	13	91
Allowance for Loan Losses, Ending balance	61,226	63,424	$ 70,990	$ 73,549
Loans Outstanding, Ending Balance	7,735,572	6,920,636
Loans Receivable
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	3,256	3,452
Allowance for Loan Losses,Collectively evaluated for impairment	55,645	57,879
Allowance for Loan Losses, PCI	13	91
Allowance for Loan Losses, Ending balance	58,914	61,422	68,448	71,619
Loans Outstanding, Individually evaluated for impairment	62,310	85,663
Loans Outstanding, Collectively evaluated for impairment	7,574,748	6,772,209
PCI	98,514	62,764
Loans Outstanding, Ending Balance	7,735,572	6,920,636
Loans Receivable \| Home equity lines of credit
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	0	2
Allowance for Loan Losses,Collectively evaluated for impairment	5,177	4,597
Allowance for Loan Losses, PCI	0	0
Allowance for Loan Losses, Ending balance	5,177	4,599	5,956	4,476
Loans Outstanding, Individually evaluated for impairment	101	63
Loans Outstanding, Collectively evaluated for impairment	728,235	653,337
PCI	2,891	2,010
Loans Outstanding, Ending Balance	731,227	655,410
Loans Receivable \| Indirect auto
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	0	0
Allowance for Loan Losses,Collectively evaluated for impairment	1,550	1,802
Allowance for Loan Losses, PCI	0	0
Allowance for Loan Losses, Ending balance	1,550	1,802	1,393	1,061
Loans Outstanding, Individually evaluated for impairment	1,396	1,165
Loans Outstanding, Collectively evaluated for impairment	356,789	458,189
PCI	0	0
Loans Outstanding, Ending Balance	358,185	459,354
Loans Receivable \| Commercial
Financing Receivable, Allowance for Credit Losses [Line Items]
PCI	80,898	53,267
Loans Outstanding, Ending Balance	5,362,093	4,635,537
Loans Receivable \| Commercial \| Owner occupied commercial real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	1,255	1,746
Allowance for Loan Losses,Collectively evaluated for impairment	13,521	14,700
Allowance for Loan Losses, PCI	0	0
Allowance for Loan Losses, Ending balance	14,776	16,446	18,016	18,174
Loans Outstanding, Individually evaluated for impairment	21,823	31,421
Loans Outstanding, Collectively evaluated for impairment	1,876,411	1,600,355
PCI	25,759	18,584
Loans Outstanding, Ending Balance	1,923,993	1,650,360
Loans Receivable \| Commercial \| Income producing commercial real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	562	885
Allowance for Loan Losses,Collectively evaluated for impairment	8,813	7,919
Allowance for Loan Losses, PCI	6	39
Allowance for Loan Losses, Ending balance	9,381	8,843	11,548	14,517
Loans Outstanding, Individually evaluated for impairment	16,483	30,459
Loans Outstanding, Collectively evaluated for impairment	1,533,851	1,225,763
PCI	44,840	25,319
Loans Outstanding, Ending Balance	1,595,174	1,281,541
Loans Receivable \| Commercial \| Construction
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	156	168
Allowance for Loan Losses,Collectively evaluated for impairment	10,367	13,218
Allowance for Loan Losses, PCI	0	19
Allowance for Loan Losses, Ending balance	10,523	13,405	9,553	10,901
Loans Outstanding, Individually evaluated for impairment	3,813	5,050
Loans Outstanding, Collectively evaluated for impairment	699,266	620,543
PCI	8,857	8,328
Loans Outstanding, Ending Balance	711,936	633,921
Loans Receivable \| Commercial \| Commercial & industrial
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	27	58
Allowance for Loan Losses,Collectively evaluated for impairment	3,944	3,752
Allowance for Loan Losses, PCI	0	0
Allowance for Loan Losses, Ending balance	3,971	3,810	4,433	3,252
Loans Outstanding, Individually evaluated for impairment	2,654	1,915
Loans Outstanding, Collectively evaluated for impairment	1,126,894	1,066,764
PCI	1,442	1,036
Loans Outstanding, Ending Balance	1,130,990	1,069,715
Loans Receivable \| Residential \| Residential mortgage
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	1,174	517
Allowance for Loan Losses,Collectively evaluated for impairment	8,919	7,997
Allowance for Loan Losses, PCI	4	31
Allowance for Loan Losses, Ending balance	10,097	8,545	12,719	14,133
Loans Outstanding, Individually evaluated for impairment	14,193	13,706
Loans Outstanding, Collectively evaluated for impairment	946,210	836,624
PCI	13,141	6,395
Loans Outstanding, Ending Balance	973,544	856,725
Loans Receivable \| Residential \| Construction
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	75	64
Allowance for Loan Losses,Collectively evaluated for impairment	2,654	3,198
Allowance for Loan Losses, PCI	0	2
Allowance for Loan Losses, Ending balance	2,729	3,264	4,002	4,374
Loans Outstanding, Individually evaluated for impairment	1,577	1,594
Loans Outstanding, Collectively evaluated for impairment	180,978	187,516
PCI	464	933
Loans Outstanding, Ending Balance	183,019	190,043
Loans Receivable \| Consumer direct
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	7	12
Allowance for Loan Losses,Collectively evaluated for impairment	700	696
Allowance for Loan Losses, PCI	3	0
Allowance for Loan Losses, Ending balance	710	708	828	731
Loans Outstanding, Individually evaluated for impairment	270	290
Loans Outstanding, Collectively evaluated for impairment	126,114	123,118
PCI	1,120	159
Loans Outstanding, Ending Balance	127,504	123,567
Loans Receivable \| Allowance for unfunded commitments
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Loan Losses, Individually evaluated for impairment	0	0
Allowance for Loan Losses,Collectively evaluated for impairment	2,312	2,002
Allowance for Loan Losses, PCI	0	0
Allowance for Loan Losses, Ending balance	$ 2,312	$ 2,002	$ 2,542	$ 1,930

Loans and Allowance for Credit Losses (Details 5) - Loans Receivable - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Average balances of impaired loans and income recognized on impaired loans
Average Balance	$ 78,354	$ 90,425	$ 107,236
Interest Revenue Recognized During Impairment	3,632	4,274	4,962
Cash Basis Interest Revenue Received	3,592	4,338	5,121
Home equity lines of credit
Average balances of impaired loans and income recognized on impaired loans
Average Balance	248	93	420
Interest Revenue Recognized During Impairment	10	4	17
Cash Basis Interest Revenue Received	12	4	16
Indirect auto
Average balances of impaired loans and income recognized on impaired loans
Average Balance	1,244	928	221
Interest Revenue Recognized During Impairment	64	47	11
Cash Basis Interest Revenue Received	64	47	11
Commercial
Average balances of impaired loans and income recognized on impaired loans
Average Balance	60,731	73,307	88,589
Interest Revenue Recognized During Impairment	2,886	3,475	4,148
Cash Basis Interest Revenue Received	2,825	3,543	4,337
Commercial \| Owner occupied commercial real estate
Average balances of impaired loans and income recognized on impaired loans
Average Balance	27,870	33,297	40,182
Interest Revenue Recognized During Impairment	1,271	1,667	1,970
Cash Basis Interest Revenue Received	1,291	1,704	2,059
Commercial \| Income producing commercial real estate
Average balances of impaired loans and income recognized on impaired loans
Average Balance	24,765	31,661	25,441
Interest Revenue Recognized During Impairment	1,265	1,418	1,260
Cash Basis Interest Revenue Received	1,178	1,457	1,259
Commercial \| Construction
Average balances of impaired loans and income recognized on impaired loans
Average Balance	5,102	5,879	18,667
Interest Revenue Recognized During Impairment	225	267	755
Cash Basis Interest Revenue Received	229	264	759
Commercial \| Commercial & industrial
Average balances of impaired loans and income recognized on impaired loans
Average Balance	2,994	2,470	4,299
Interest Revenue Recognized During Impairment	125	123	163
Cash Basis Interest Revenue Received	127	118	260
Residential \| Residential mortgage
Average balances of impaired loans and income recognized on impaired loans
Average Balance	14,257	14,118	15,504
Interest Revenue Recognized During Impairment	555	637	612
Cash Basis Interest Revenue Received	574	633	572
Residential \| Construction
Average balances of impaired loans and income recognized on impaired loans
Average Balance	1,582	1,677	2,279
Interest Revenue Recognized During Impairment	95	89	158
Cash Basis Interest Revenue Received	95	88	169
Consumer direct
Average balances of impaired loans and income recognized on impaired loans
Average Balance	292	302	223
Interest Revenue Recognized During Impairment	22	22	16
Cash Basis Interest Revenue Received	$ 22	$ 23	$ 16

Loans and Allowance for Credit Losses (Details 6) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Loans individually evaluated for impairment by class of loans
Allowance for loan losses allocated	$ 3,256	$ 3,452
Loans Receivable
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	10,191	29,096
Recorded Investment, With no related allowance recorded	9,368	28,309
Unpaid Principal Balance, With an allowance recorded	54,540	59,541
Recorded Investment, With an allowance recorded	52,942	57,354
Allowance for loan losses, With an allowance recorded	3,256	3,452
Unpaid Principal Balance	64,731	88,637
Recorded Investment	62,310	85,663
Allowance for loan losses allocated	3,256	3,452
Loans Receivable \| Home equity lines of credit
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	393	0
Recorded Investment, With no related allowance recorded	101	0
Unpaid Principal Balance, With an allowance recorded	0	63
Recorded Investment, With an allowance recorded	0	63
Allowance for loan losses, With an allowance recorded	0	2
Allowance for loan losses allocated	0	2
Loans Receivable \| Indirect auto
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	1,396	1,165
Recorded Investment, With no related allowance recorded	1,396	1,165
Unpaid Principal Balance, With an allowance recorded	0	0
Recorded Investment, With an allowance recorded	0	0
Allowance for loan losses, With an allowance recorded	0	0
Allowance for loan losses allocated	0	0
Loans Receivable \| Commercial
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	5,307	27,301
Recorded Investment, With no related allowance recorded	4,946	26,516
Unpaid Principal Balance, With an allowance recorded	40,885	43,673
Recorded Investment, With an allowance recorded	39,827	42,329
Allowance for loan losses, With an allowance recorded	2,000	2,857
Loans Receivable \| Commercial \| Owner occupied commercial real estate
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	1,238	9,171
Recorded Investment, With no related allowance recorded	1,176	8,477
Unpaid Principal Balance, With an allowance recorded	21,262	23,574
Recorded Investment, With an allowance recorded	20,647	22,944
Allowance for loan losses, With an allowance recorded	1,255	1,746
Allowance for loan losses allocated	1,255	1,746
Loans Receivable \| Commercial \| Income producing commercial real estate
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	2,177	16,864
Recorded Investment, With no related allowance recorded	2,165	16,864
Unpaid Principal Balance, With an allowance recorded	14,419	13,681
Recorded Investment, With an allowance recorded	14,318	13,595
Allowance for loan losses, With an allowance recorded	562	885
Allowance for loan losses allocated	562	885
Loans Receivable \| Commercial \| Construction Loans
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	134	845
Recorded Investment, With no related allowance recorded	134	841
Unpaid Principal Balance, With an allowance recorded	3,917	4,739
Recorded Investment, With an allowance recorded	3,679	4,209
Allowance for loan losses, With an allowance recorded	156	168
Allowance for loan losses allocated	156	168
Loans Receivable \| Commercial \| Commercial & industrial
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	1,758	421
Recorded Investment, With no related allowance recorded	1,471	334
Unpaid Principal Balance, With an allowance recorded	1,287	1,679
Recorded Investment, With an allowance recorded	1,183	1,581
Allowance for loan losses, With an allowance recorded	27	58
Allowance for loan losses allocated	27	58
Loans Receivable \| Residential \| Residential mortgage
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	2,661	630
Recorded Investment, With no related allowance recorded	2,566	628
Unpaid Principal Balance, With an allowance recorded	12,086	13,565
Recorded Investment, With an allowance recorded	11,627	13,078
Allowance for loan losses, With an allowance recorded	1,174	517
Allowance for loan losses allocated	1,174	517
Loans Receivable \| Residential \| Construction Loans
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	405	0
Recorded Investment, With no related allowance recorded	330	0
Unpaid Principal Balance, With an allowance recorded	1,325	1,947
Recorded Investment, With an allowance recorded	1,247	1,594
Allowance for loan losses, With an allowance recorded	75	64
Allowance for loan losses allocated	75	64
Loans Receivable \| Consumer direct
Loans individually evaluated for impairment by class of loans
Unpaid Principal Balance, With no related allowance recorded	29	0
Recorded Investment, With no related allowance recorded	29	0
Unpaid Principal Balance, With an allowance recorded	244	293
Recorded Investment, With an allowance recorded	241	290
Allowance for loan losses, With an allowance recorded	7	12
Allowance for loan losses allocated	$ 7	$ 12

Loans and Allowance for Credit Losses (Details 7) - Loans Receivable - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	$ 23,658	$ 21,539
Home equity lines of credit
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	2,024	1,831
Indirect auto
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	1,637	1,275
Commercial
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	10,986	11,201
Commercial \| Owner occupied commercial real estate
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	4,923	7,373
Commercial \| Income producing commercial real estate
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	3,208	1,324
Commercial \| Construction
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	758	1,538
Commercial \| Commercial & industrial
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	2,097	966
Residential \| Residential mortgage
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	8,776	6,368
Residential \| Construction
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	192	776
Consumer direct
Recorded investment in nonaccrual loans by loan class
Nonaccrual Loans	$ 43	$ 88

Loans and Allowance for Credit Losses (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Remaining accretable fair value mark on loans	$ 14,700,000	$ 7,140,000
Criteria amount for evaluation of impairment	500,000
Gross additional interest income that would have been earned if the nonaccrual loans had performed as per original term	1,110,000	975,000	$ 1,110,000
Specific reserves	3,260,000	2,900,000
Loans outstanding classified as troubled debt restructurings	75,000	95,000
Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Overdrawn deposit accounts	1,280,000	870,000
Indirect auto
Accounts, Notes, Loans and Financing Receivable [Line Items]
Remaining accretable fair value mark on loans	7,840,000	11,400,000
FHLB
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pledged as collateral to secure FHLB advances	3,730,000,000	3,330,000,000
Loans Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying value of PCI loans	98,514,000	62,764,000
Outstanding balance of PCI loans	142,000,000	87,900,000
Loans Receivable \| Indirect auto
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying value of PCI loans	0	0
Loan purchased	$ 81,700,000	$ 191,000,000

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Premises and equipments
Premises and equipments, gross	$ 322,872	$ 300,294
Less accumulated depreciation	(114,020)	(110,356)
Premises and equipment, net	208,852	189,938
Land and land improvements
Premises and equipments
Premises and equipments, gross	80,335	79,946
Buildings and improvements
Premises and equipments
Premises and equipments, gross	148,048	135,004
Furniture and equipment
Premises and equipments
Premises and equipments, gross	82,775	79,597
Construction in progress
Premises and equipments
Premises and equipments, gross	$ 11,714	$ 5,747

Premises and Equipment (Details 1) $ in Thousands	Dec. 31, 2017 USD ($)
Rent commitments under operating leases
2018	$ 4,161
2019	3,995
2020	3,811
2021	3,645
2022	3,451
Thereafter	8,038
Total	$ 27,101

Premises and Equipment (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Premises and Equipment [Abstract]
Depreciation expense	$ 12,000	$ 11,500	$ 9,360
Recognized impairment on properties acquired for future expansion			5,970
Rent expense	$ 4,320	$ 4,130	$ 2,720

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible, net	$ 23,806	$ 14,197
Goodwill	220,591	142,025	$ 130,612
Total goodwill and other intangible assets, net	244,397	156,222
Core deposit intangible
Finite-Lived Intangible Assets [Line Items]
Intangible, gross	62,652	51,342
Less: accumulated amortization	(41,229)	(37,145)
Intangible, net	21,423	14,197
Noncompete agreement
Finite-Lived Intangible Assets [Line Items]
Intangible, gross	3,144	0
Less: accumulated amortization	(761)	0
Intangible, net	$ 2,383	$ 0

Goodwill and Other Intangible Assets (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Goodwill balance, beginning of year	$ 447,615	$ 436,202
Acquisition of Tidelands		10,713
Acquisition of FOFN	54,703
Acquisition of HCSB	23,863
Measurement period adjustments		700
Goodwill balance, end of year	526,181	447,615
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	142,025	130,612
Acquisition of Tidelands		10,713
Measurement period adjustments		700
Acquisition of FOFN	54,703
Acquisition of HCSB	23,863
Goodwill, net of Accumulated Impairment Losses, end of year	$ 220,591	$ 142,025

Goodwill and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 6,846
2019	4,551
2020	3,315
2021	2,557
2022	1,982
Thereafter	4,555
Intangible, net	$ 23,806	$ 14,197

Foreclosed Property (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Foreclosed Property [Line Items]
Total foreclosed property	$ 3,234	$ 7,949
Commercial Real Estate
Foreclosed Property [Line Items]
Total foreclosed property	2,199	3,181
Commercial Construction
Foreclosed Property [Line Items]
Total foreclosed property	884	2,977
Total commercial
Foreclosed Property [Line Items]
Total foreclosed property	3,083	6,158
Residential mortgage
Foreclosed Property [Line Items]
Total foreclosed property	$ 151	$ 1,791

Servicing Rights (Details) - SBA/USDA - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Servicing Asset at Fair Value, Amount [Roll Forward]
Servicing rights for SBA/USDA loans, beginning of period	$ 5,752	$ 3,712	$ 2,551
Additions:
Acquired servicing rights	419	0	137
Originated servicing rights capitalized upon sale of loans	2,737	2,723	1,699
Subtractions:
Disposals	(621)	(393)	(353)
Changes in fair value:
Due to change in valuation inputs or assumptions used in the valuation model	(547)	(290)	(322)
Servicing rights for SBA/USDA loans, end of period	$ 7,740	$ 5,752	$ 3,712

Servicing Rights (Details 1) - SBA/USDA - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Servicing Assets at Fair Value [Line Items]
Fair value of retained servicing assets	$ 7,740	$ 5,752	$ 3,712	$ 2,551
Prepayment rate assumption	8.31%	7.12%
10% adverse change	$ (236)	$ (132)
20% adverse change	$ (460)	$ (257)
Discount rate	12.50%	11.00%
100 bps adverse change	$ (262)	$ (167)
200 bps adverse change	$ (507)	$ (324)
Weighted-average life (years)	6 years 3 months 18 days	6 years 9 months 18 days
Weighted-average gross margin	1.85%	1.86%

Servicing Rights (Details 2) - Residential mortgage servicing rights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Servicing Asset at Fair Value, Amount [Roll Forward]
Servicing rights for SBA/USDA loans, beginning of period	$ 4,372	$ 3,520
Additions:
Originated servicing rights capitalized upon sale of loans	3,602
Subtractions:
Disposals	(328)
Changes in fair value:
Initial election to carry at fair value on January 1, 2017	698
Due to change in valuation inputs or assumptions used in the valuation	(82)
Servicing rights for SBA/USDA loans, end of period	8,262	4,372	$ 3,520
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Residential mortgage servicing rights, beginning of period	$ 4,372	3,370	0
Additions:
Acquired servicing rights		0	3,454
Originated servicing rights capitalized upon sale of loans		2,124	199
Subtractions:
Amortization		(1,117)	(273)
Impairment		(5)	(10)
Residential mortgage servicing rights, beginning of period		$ 4,372	$ 3,370

Servicing Rights (Details 3) - Residential mortgage servicing rights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward]
Valuation allowance, beginning of period	$ 10	$ 0
Additions charged to operations, net	5	10
Valuation allowance, end of period	$ 15	$ 10

Servicing Rights (Details 4) - Residential mortgage servicing rights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Servicing Assets at Fair Value [Line Items]
Fair value of retained servicing assets	$ 8,262	$ 4,372	$ 3,520
Prepayment rate assumption	9.50%
10% adverse change	$ (303)
20% adverse change	$ (587)
Discount rate	10.00%
100 bps adverse change	$ (317)
200 bps adverse change	$ (610)

Servicing Rights (Detail Textuals) - USD ($)	12 Months Ended
Servicing Rights (Detail Textuals) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
SBA/USDA
Schedule Of Servicing Asset [Line Items]
Servicing of asset for others, Amount not included in balance sheet	$ 314,000,000	$ 256,000,000
Contractually specified servicing fees earned by United on servicing rights	2,600,000	1,640,000	$ 1,070,000
Estimated fair value of residential mortgage servicing rights	7,740,000	5,752,000	3,712,000	$ 2,551,000
Residential mortgage servicing rights
Schedule Of Servicing Asset [Line Items]
Servicing of asset for others, Amount not included in balance sheet	847,000,000	543,000,000
Contractually specified servicing fees earned by United on servicing rights	1,720,000	1,720,000	299,000
Estimated fair value of residential mortgage servicing rights	$ 8,262,000	$ 4,372,000	$ 3,520,000

Deposits (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Deposits [Abstract]
2018	$ 1,064,657
2019	386,773
2020	75,601
2021	52,886
2022	31,654
thereafter	69,637
Total	$ 1,681,208

Deposits (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
Deposits (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deposits [Abstract]
Time deposits (excluding brokered time deposits)	$ 250,000	$ 205,000	$ 144,000
Certificates of deposit	133,000	89,900
Daily average balance of brokered deposits	$ 109,000	$ 171,000
Description of fair value hedging instrument	<div>United 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, at times, has resulted in a negative yield.</div>

Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
2018	$ 269,000
2019	25,000
2020	210,000
Total principal outstanding	504,000
Premium	651
Total	$ 504,651	$ 709,209
Minimum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Current Rate 2018	1.05%
Current Rate 2019	2.54%
Current Rate 2020	1.47%
Maximum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Current Rate 2018	3.60%
Current Rate 2019	3.86%
Current Rate 2020	2.74%

Federal Home Loan Bank Advances (Detail Textuals) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Advances from Federal Home Loan Banks [Abstract]
FHLB advances	$ 505	$ 709
Weighted average interest rate advances	1.59%	0.67%

Long-term Debt (Details) - USD ($) $ in Thousands	12 Months Ended
Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Long-term debt
Less discount	$ (8,381)	$ (4,976)
Long-term Debt	120,545	175,078
2022 senior debentures
Long-term debt
Long-term Debt	$ 50,000	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	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
2018 senior debentures
Long-term debt
Long-term Debt	$ 0	40,000
Issue Date	2013
Stated Maturity Date	2018
Earliest Call Date	2015
Interest Rate	6.00%
2017 senior debentures
Long-term debt
Long-term Debt	$ 0	35,000
Issue Date	2012
Stated Maturity Date	2017
Earliest Call Date	2017
Interest Rate	9.00%
Total senior debentures
Long-term debt
Long-term Debt	$ 85,000	160,000
Subordinated debentures
Long-term debt
Long-term Debt	$ 11,500	0
Issue Date	2015
Stated Maturity Date	2025
Earliest Call Date	2020
Interest Rate	6.25%
Total subordinated debentures
Long-term debt
Long-term Debt	$ 11,500	0
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 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%
Tidelands Statutory Trust I
Long-term debt
Long-term Debt	$ 8,248	8,248
Issue Date	2006
Stated Maturity Date	2036
Earliest Call Date	2011
Interest Rate	3-month LIBOR plus 1.38%
Tidelands Statutory Trust II
Long-term debt
Long-term Debt	$ 6,186	6,186
Issue Date	2008
Stated Maturity Date	2038
Earliest Call Date	2013
Interest Rate	3-month LIBOR plus 5.075%
Four Oaks Statutory Trust I
Long-term debt
Long-term Debt	$ 12,372	0
Issue Date	2006
Stated Maturity Date	2036
Earliest Call Date	2011
Interest Rate	3-month LIBOR plus 1.35%
Total trust preferred securities
Long-term debt
Long-term Debt	$ 32,426	$ 20,054

Long-term Debt (Detail Textuals) $ in Millions	12 Months Ended
Long-term Debt (Detail Textuals) $ in Millions	Dec. 31, 2017 USD ($)
2022 senior debentures
Debt Instrument [Line Items]
Percentage of principal amount redeemed	100.00%
Senior debentures maturity date	Aug. 14, 2020
2027 senior debentures
Debt Instrument [Line Items]
Percentage of principal amount redeemed	100.00%
Senior debentures maturity date	Feb. 14, 2022
Four Oaks Statutory Trust I
Debt Instrument [Line Items]
Senior debentures maturity date	Nov. 30, 2020
Principal amount of debt	$ 11.5

Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Securities gains, net	$ 42	$ 982	$ 2,255
Loan interest revenue	315,050	268,382	223,256
Loan interest revenue	16,477	16,485	9,834
Time deposit interest expense	6,529	3,136	3,756
Money market deposit interest expense	7,033	4,982	3,466
Total income tax expense (benefit)	105,013	62,336	43,436
Net of tax	67,250	100,635	71,511
Reclassifications Out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of tax	(4,962)	(2,163)	(1,304)
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	42	982	2,255
Total income tax expense (benefit)	(14)	(371)	(862)
Net of tax	28	611	1,393
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	(1,069)	(1,759)	(1,702)
Total income tax expense (benefit)	401	662	638
Net of tax	(668)	(1,097)	(1,064)
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]
Deposits in banks and short-term investments interest revenue	0	(7)	(129)
Money market deposit interest expense	(599)	(647)	(695)
Federal Home Loan Bank advances interest expense	(292)	(1,237)	(1,112)
Total before tax	(891)	(1,891)	(1,936)
Total income tax expense (benefit)	346	736	753
Net of tax	(545)	(1,155)	(1,183)
Reclassifications Out of Accumulated Other Comprehensive Income \| Reclassification of disproportionate tax effect related to terminated cash flow hedges
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total income tax expense (benefit)	(3,289)	0	0
Reclassifications Out of Accumulated Other Comprehensive Income \| Amortization of prior service cost and actuarial losses included in net periodic pension cost for defined benefit pension plan
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before tax	(798)	(855)	(736)
Total income tax expense (benefit)	310	333	286
Net of tax	(488)	(522)	(450)
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	(560)	(501)	(465)
Actuarial losses	$ (238)	$ (354)	$ (271)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Computation of basic and diluted loss per share
Net income	$ 67,821	$ 100,656	$ 71,578
Dividends and undistributed earnings allocated to unvested shares	(571)	0	0
Preferred dividends	0	(21)	(67)
Net income available to common shareholders	$ 67,250	$ 100,635	$ 71,511
Income per common share:
Basic (in dollars per share)	$ 0.92	$ 1.40	$ 1.09
Diluted (in dollars per share)	$ 0.92	$ 1.40	$ 1.09
Weighted average common shares:
Basic (in shares)	73,247	71,910	65,488
Effect of dilutive securities:
Stock options (in shares)	12	5	4
Diluted (in shares)	73,259	71,915	65,492

Earnings Per Share (Detail Textuals) - $ / shares	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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
Employees
Class of Stock [Line Items]
Common shares issuable upon exercise of stock options granted	60,287	72,665	241,493
Weighted average exercise price of options exercised to issue common shares	$ 24.12	$ 34.34	$ 89.92
Restricted Stock
Class of Stock [Line Items]
Vesting of restricted stock awards	663,817	690,970	712,667

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Current	$ 5,451	$ 2,609	$ 5,140
Deferred	60,951	59,160	37,685
Increase in valuation allowance	413	567	611
Expense due to enactment of federal tax reform	38,198	0	0
Total income tax expense	$ 105,013	$ 62,336	$ 43,436

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Differences between the provision for income taxes and statutory federal income tax rate
Pretax income at statutory rates	$ 60,492	$ 57,047	$ 40,255
Add (deduct):
State taxes, net of federal benefit	4,139	5,013	3,537
Bank owned life insurance earnings	(1,141)	(572)	(348)
Adjustment to reserve for uncertain tax positions	59	(58)	(136)
Tax-exempt interest revenue	(1,199)	(573)	(662)
Equity compensation	(799)	976	0
Transaction costs	408	92	509
Tax credit investments	(89)	(149)	(190)
Change in state statutory tax rate	81	250	340
Increase in valuation allowance	413	567	611
Release of disproportionate tax effects related to de-designated cash flow hedges	3,400	0	0
Expense due to enactment of federal tax reform	38,198	0	0
Other	1,051	(257)	(480)
Total income tax expense	$ 105,013	$ 62,336	$ 43,436

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Allowance for loan losses	$ 14,092	$ 23,025
Net operating loss carryforwards	56,428	112,805
Deferred compensation	7,760	9,778
Loan purchase accounting adjustments	14,478	10,529
Reserve for losses on foreclosed properties	402	822
Nonqualified share based compensation	1,182	1,567
Accrued expenses	4,290	4,420
Investment in partnerships	956	1,417
Unamortized pension actuarial losses and prior service cost	2,008	2,365
Unrealized losses on securities available-for-sale	2,430	3,982
Unrealized losses on cash flow hedges	108	561
Derivatives	0	609
Premises and equipment	1,040	764
Other	3,065	2,965
Total deferred tax assets	108,239	175,609
Deferred tax liabilities:
Acquired intangible assets	3,734	3,485
Loan origination costs	3,881	5,885
Prepaid expenses	468	689
Servicing asset	3,757	3,437
Derivatives	773	0
Uncertain tax positions	3,163	3,892
Total deferred tax liabilities	15,776	17,388
Less valuation allowance	4,414	3,885
Net deferred tax asset	$ 88,049	$ 154,336

Income Taxes (Details 3) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of the beginning and ending unrecognized tax benefit
Balance at beginning of year	$ 3,892	$ 3,981	$ 4,195
Additions based on tax positions related to the current year	441	400	371
Decreases resulting from a lapse in the applicable statute of limitations	(351)	(489)	(585)
Remeasurement due to enactment of federal tax reform	(819)	0	0
Balance at end of year	$ 3,163	$ 3,892	$ 3,981

Income Taxes (Detail Textuals) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Detail Textuals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Tax Credit Carryforward [Line Items]
Statutory federal income tax rate	35.00%
Corporate income tax rate effective in 2018	21.00%
Additional income tax expense due to re-measurement of net deferred tax asset	$ 38,198	$ 0	$ 0
Increase in deferred tax asset due to merger and acquisition	43,800
Valuation allowance	4,414	3,885
Net deferred tax asset	88,049	$ 154,336
Tax benefit related to uncertain tax positions that increases income from continuing operations	2,760
Begin to expire in 2018
Tax Credit Carryforward [Line Items]
Net deferred tax asset realized based upon future taxable income	3,730
State tax credits	5,910
Begin to expire in 2022
Tax Credit Carryforward [Line Items]
Net deferred tax asset realized based upon future taxable income	10,500
Federal alternative minimum tax credits	13,100
Federal alternative minimum tax credits subject to annual limitation	1,230
Begin to expire in 2030
Tax Credit Carryforward [Line Items]
Net deferred tax asset realized based upon future taxable income	398,000
Begin to expire in 2031
Tax Credit Carryforward [Line Items]
Federal net operating loss carryforwards	36,700
Begin to expire in 2027
Tax Credit Carryforward [Line Items]
Federal net operating loss carryforwards	109,000
Begin to expire in 2028
Tax Credit Carryforward [Line Items]
Federal general business tax credits	$ 3,230

Pension and Employee Benefit Plans (Details)	12 Months Ended
Pension and Employee Benefit Plans (Details)	Dec. 31, 2017	Dec. 31, 2016
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for disclosures	3.75%	4.25%
Discount rate for net periodic benefit cost	4.00%	4.53%
Expected long-term rate of return	4.00%	4.00%
Measurement date	12/31/2017	12/31/2016
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate for disclosures	3.75%	4.00%
Discount rate for net periodic benefit cost	4.00%	4.00%
Measurement date	12/31/2017	12/31/2016

Pension and Employee Benefit Plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Funded Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	$ 18,501	$ 19,246
Service cost	0	0	$ 0
Interest cost	738	842	292
Plan amendments	0	0
Actuarial (gains) losses	1,291	347
Benefits paid	(2,830)	(1,934)
Accumulated benefit obligation - end of year	17,700	18,501	19,246
Change in plan assets, at fair value
Beginning plan assets	16,264	17,315
Actual return	874	883
Employer contribution	0	0
Benefits paid	(2,830)	(1,934)
Plan assets - end of year	14,308	16,264	17,315
Funded status - end of year (plan assets less benefit obligations)	(3,392)	(2,237)
Modified Retirement Plan
Accumulated benefit obligation:
Accumulated benefit obligation - beginning of year	19,408	17,595
Service cost	551	382	376
Interest cost	778	740	628
Plan amendments	699	454
Actuarial (gains) losses	773	605
Benefits paid	(504)	(368)
Accumulated benefit obligation - end of year	21,705	19,408	17,595
Change in plan assets, at fair value
Beginning plan assets	0	0
Actual return	0	0
Employer contribution	504	368
Benefits paid	(504)	(368)
Plan assets - end of year	0	0	$ 0
Funded status - end of year (plan assets less benefit obligations)	$ (21,705)	$ (19,408)

Pension and Employee Benefit Plans (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost	$ 666
Amortization of net losses	(241)
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	$ 0	$ 0
Interest cost	738	842	292
Expected return on plan assets	(630)	(696)	(375)
Amortization of prior service cost	0	0	0
Amortization of net losses	0	0	0
Net periodic benefit cost	108	146	(83)
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	551	382	376
Interest cost	778	740	628
Expected return on plan assets	0	0	0
Amortization of prior service cost	560	501	465
Amortization of net losses	238	167	271
Net periodic benefit cost	$ 2,127	$ 1,790	$ 1,740

Pension and Employee Benefit Plans (Details 3) $ in Thousands	Dec. 31, 2017 USD ($)
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
2018	$ 1,070
2019	1,081
2020	1,067
2021	1,056
2022	1,043
2023-2026	5,075
Total	10,392
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
2018	707
2019	1,123
2020	1,207
2021	1,200
2022	1,192
2023-2026	6,062
Total	$ 11,491

Pension and Employee Benefit Plans (Details 4) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	$ 14,308	$ 16,264
Total \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	13,792	16,071
Total \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	516	193
Total \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	0
Money market fund \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0
Money market fund \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	516
Money market fund \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0
Money market fund \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	516
Cash and cash equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets		645
Cash and cash equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets		0
Cash and cash equivalents \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets		0
Cash and cash equivalents \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets		645
Mutual funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	526	874
Mutual funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	0
Mutual funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	0
Mutual funds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	526	874
Corporate stocks \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	1,346	1,184
Corporate stocks \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	193
Corporate stocks \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	0
Corporate stocks \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	1,346	1,377
Exchange traded funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	11,920	13,368
Exchange traded funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	0
Exchange traded funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	0	0
Exchange traded funds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total plan assets	$ 11,920	$ 13,368

Pension and Employee Benefit Plans (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Employee matching contributions	70.00%
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	$ 2,660,000	$ 2,280,000	$ 1,450,000
Recognized deferred compensation from continuing operation	35,000	26,000	21,000
Estimated net loss	241,000
Prior service costs	666,000
Funded Plan
Defined Benefit Plan Disclosure [Line Items]
Employer contribution	0	0
Estimated net loss	0	0	0
Prior service costs	0	0	0
Modified Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Employer contribution	504,000	368,000
Estimated net loss	(238,000)	(167,000)	(271,000)
Prior service costs	560,000	$ 501,000	$ 465,000
Expected contribution to plan in year 2018	$ 707,000

Derivatives and Hedging Activities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	$ 336	$ 265
Derivative instrument hedges liabilities fair value	2,053	1,980
Derivative assets \| Fair value hedging \| Corporate Bonds
Derivatives, Fair Value [Line Items]
Derivative instrument hedges assets fair value	336	265
Derivative liabilities \| Fair value hedging \| Brokered CD's
Derivatives, Fair Value [Line Items]
Derivative instrument hedges liabilities fair value	$ 2,053	$ 1,980

Derivatives and Hedging Activities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	$ 22,385	$ 23,423
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	23,323	25,668
Derivative assets \| Customer derivative positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	2,659	5,266
Derivative assets \| Dealer offsets to customer derivative positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	6,867	3,869
Derivative assets \| Mortgage banking - loan commitment
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	1,150	1,552
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	13	534
Derivative assets \| Bifurcated embedded derivatives
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	11,057	10,225
Derivative assets \| Interest rate caps
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, assets at fair value	639	0
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	0	1,977
Derivative liabilities \| Customer derivative positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	7,032	3,897
Derivative liabilities \| Dealer offsets to customer derivative positions
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	1,551	5,328
Derivative liabilities \| Risk participations
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	20	26
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	49	96
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	14,279	14,341
Derivative liabilities \| De-designated hedges
Derivatives, Fair Value [Line Items]
Interest rate derivative instruments not designated as hedging instruments, liabilities at fair value	$ 392	$ 1,980

Derivatives and Hedging Activities (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	$ (891)	$ (1,891)	$ (1,936)
Cash flow hedging \| Interest rate swaps
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Other Comprehensive Income on Derivative (Effective Portion)	0	0	(471)
Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	0	0	(7)
Cash flow hedging \| Interest revenue
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	0	(7)	0
Cash flow hedging \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	$ (891)	$ (1,884)	$ (1,936)

Derivatives and Hedging Activities (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Effect of fair value hedging derivative financial instruments on the consolidated statement of operations
Amount of Gain (Loss) Recognized in Income on Derivative	$ (585)	$ 2,206	$ 1,845
Amount of Gain (Loss) Recognized in Income on Hedged Item	106	82	(1,635)
Fair value hedging \| 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	(657)	1,972	1,814
Amount of Gain (Loss) Recognized in Income on Hedged Item	371	458	(1,507)
Fair value hedging \| 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	72	234	31
Amount of Gain (Loss) Recognized in Income on Hedged Item	$ (265)	$ (376)	$ (128)

Derivatives and Hedging Activities (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	$ 2,364	$ 7,403	$ 1,756
Customer derivatives and dealer offsets \| Other fee revenue
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	2,416	3,744	1,713
Bifurcated embedded derivatives and dealer offsets \| Other fee revenue
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	429	297	43
Interest rate caps \| Other fee revenue
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	252	0	0
De-designated hedges \| Other fee revenue
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	(62)	0	0
Mortgage banking derivatives \| Mortgage loan revenue
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	(676)	3,002	0
Risk participations \| Other fee revenue
Derivative Instruments, Gain (Loss) [Line Items]
Total gains and losses	$ 5	$ 360	$ 0

Derivatives and Hedging Activities (Detail Textuals)	12 Months Ended
Derivatives and Hedging Activities (Detail Textuals)	Dec. 31, 2017 USD ($) Contract	Dec. 31, 2016 USD ($) Contract	Dec. 31, 2015 USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Collateral pledged toward derivatives in a liability position	$ 17,200,000
Cash flow hedging \| Interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Increase to deposit interest expense over the next twelve months	499,000
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	$ (479,000)	$ 2,290,000	$ 210,000
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	1
Notional amount	$ 30,000,000	$ 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	4	1
Notional amount	$ 40,700,000	$ 12,800,000
Interest expense \| Fair value hedging of interest rate risk
Derivative Instruments, Gain (Loss) [Line Items]
Net reduction of interest revenue (expense)	160,000	1,610,000	4,460,000
Interest revenue \| Fair value hedging of interest rate risk \| Corporate Bonds
Derivative Instruments, Gain (Loss) [Line Items]
Net reduction of interest revenue (expense)	$ 302,000	$ 606,000	$ 498,000

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
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	11.98%	11.23%
Tier 1 capital, Minimum	6.00%
Tier 1 capital, Well Capitalized	8.00%	6.00%
Tier 1 capital	12.24%	11.23%
Total capital, Minimum	8.00%
Total capital, Well Capitalized	10.00%
Total capital	13.06%	12.04%
Tier 1 Leverage ratio, Minimum	4.00%
Tier 1 Leverage Ratio, Well Capitalized	5.00%
Tier 1 Leverage ratio	9.44%	8.54%
Common equity tier 1 capital	$ 1,053,983	$ 874,452
Tier 1 capital	1,076,465	874,452
Total capital	1,149,191	937,876
Risk-weighted assets	8,797,387	7,789,089
Average total assets	$ 11,403,248	$ 10,236,868
United Community Bank
Risk-based ratios:
Common equity tier 1 capital	12.93%	12.66%
Tier 1 capital	12.93%	12.66%
Total capital	13.63%	13.48%
Tier 1 Leverage ratio	9.98%	9.63%
Common equity tier 1 capital	$ 1,135,728	$ 984,529
Tier 1 capital	1,135,728	984,529
Total capital	1,196,954	1,047,953
Risk-weighted assets	8,781,177	7,775,352
Average total assets	$ 11,385,716	$ 10,221,318

Regulatory Matters (Detail Textuals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Regulatory Capital Requirements [Abstract]
Common equity tier 1 capital, Well Capitalized	6.50%
Tier 1 capital, Well Capitalized	8.00%	6.00%
Leverage ratio for supervisory rating of 1	3.00%
Approved cash dividend	$ 103.0	$ 41.5
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, 2017	Dec. 31, 2016
Commitments to extend credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	$ 1,910,777	$ 1,542,186
Letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	28,075	26,862
Minimum Lease Payments
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instruments	$ 27,101	$ 29,090

Commitments and Contingencies (Detail Textuals) $ in Thousands	Dec. 31, 2017 USD ($)
Commitments and Contingencies [Abstract]
Investment in limited partnerships	$ 4,270
Commitment for additional fund	$ 5,300

Common and Preferred Stock (Detail Textuals) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	May 01, 2015	Dec. 31, 2016	Dec. 31, 2017	Jun. 30, 2016	Mar. 22, 2016	Dec. 31, 2015
Stockholders Equity Note Disclosure [Line Items]
Preferred stock, shares authorized			10,000,000
Common stock, shares authorized		150,000,000	150,000,000	100,000,000
Stock repurchase program, authorized amount					$ 50.0
Number of shares repurchased under the program		764,000
Value of common stock may be repurchased			$ 36.3
Non-Cumulative Perpetual Preferred Stock, Series H
Stockholders Equity Note Disclosure [Line Items]
Number preferred stock shares outstanding						9,992
Liquidation preference amount						$ 1,000
Money Tree Corporation \| Non-Cumulative Perpetual Preferred Stock, Series H
Stockholders Equity Note Disclosure [Line Items]
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Restricted Stock
Restricted Stock, Shares
Shares Outstanding, Beginning Balance	690,970	712,667	829,201
Shares, Granted	270,339	302,012	265,306
Shares, Vested	(284,662)	(261,729)	(305,902)
Shares, Expired	0	0	0
Shares, Cancelled	(12,830)	(61,980)	(75,938)
Shares Outstanding, Ending Balance	663,817	690,970	712,667
Shares Vested / Exercisable	0
Restricted Stock, Weighted Average Grant Date Fair Value
Weighted-Average Grant-Date Fair Value, Beginning balance	$ 18.60	$ 16.44	$ 14.76
Weighted-Average Grant-Date Fair Value, Granted	26.50	21.42	18.66
Weighted-Average Grant-Date Fair Value, Vested	17.48	16.14	14.00
Weighted-Average Grant-Date Fair Value, Expired	0	0	0
Weighted-Average Grant-Date Fair Value, Cancelled	19.91	17.99	15.63
Weighted-Average Grant-Date Fair Value, Ending balance	22.40	$ 18.60	$ 16.44
Weighted average grant date fair value, Vested / Exercisable	$ 0
Shares Vested, Aggregate Intrinsic Value		$ 7,782
Shares Outstanding, Aggregate Intrinsic Value	$ 18,680
Stock Options
Stock Option, Shares
Options, Outstanding Shares, Beginning Balance	72,665	241,493	313,555
Options, Granted	0	0	0
Options, Vested	0	0	0
Options, Expired	(1,538)	(52,853)	(45,866)
Options, Cancelled	(10,840)	(115,975)	(26,196)
Options, Outstanding Shares, Ending Balance	60,287	72,665	241,493
Options, Vested / Exercisable, Shares	57,787
Stock Option, Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning balance	$ 34.34	$ 89.92	$ 93.40
Weighted Average Exercise Price, Granted	0	0	0
Weighted Average Exercise Price, Vested	0	0	0
Weighted Average Exercise Price, Expired	147.60	135.32	108.93
Weighted Average Exercise Price, Cancelled	75.08	104.05	98.36
Weighted-Average Exercise Price, Ending balance	24.12	$ 34.34	$ 89.92
Weighted Average Exercise Price, Vested / Exercisable	$ 24.44
Options Outstanding, Weighted Average Remaining Term (Yrs.)	3 years 22 days
Options, Exercisable, Weighted-Average Remaining Contractual Term (Yrs.)	2 years 10 months 24 days
Options Outstanding, Aggregate Intrinsic Value	$ 355
Options, Exercisable, Aggregate Intrinsic Value	$ 326

Equity Compensation and Related Plans (Details 1)	12 Months Ended
Equity Compensation and Related Plans (Details 1)	Dec. 31, 2017 $ / shares shares
Exercise Price Range $10.00 to 15.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	10,000
Options Outstanding, Range Minimum	$ 10.00
Options Outstanding, Range Maximum	15.00
Options Outstanding, Weighted Average Price	$ 11.20
Options Outstanding, Average Remaining Life	3 years 6 months 29 days
Options, Exercisable, Shares \| shares	10,000
Weighted Average Exercise Price, Options Exercisable	$ 11.20
Exercise Price Range $15.01 to 20.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	15,300
Options Outstanding, Range Minimum	$ 15.01
Options Outstanding, Range Maximum	20.00
Options Outstanding, Weighted Average Price	$ 16.19
Options Outstanding, Average Remaining Life	6 years 3 months 22 days
Options, Exercisable, Shares \| shares	12,800
Weighted Average Exercise Price, Options Exercisable	$ 16.08
Exercise Price Range $20.01 to 25.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	500
Options Outstanding, Range Minimum	$ 20.01
Options Outstanding, Range Maximum	25.00
Options Outstanding, Weighted Average Price	$ 22.95
Options Outstanding, Average Remaining Life	2 years 2 months 19 days
Options, Exercisable, Shares \| shares	500
Weighted Average Exercise Price, Options Exercisable	$ 22.95
Exercise Price Range $25.01 to 30.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	1,023
Options Outstanding, Range Minimum	$ 25.01
Options Outstanding, Range Maximum	30.00
Options Outstanding, Weighted Average Price	$ 29.45
Options Outstanding, Average Remaining Life	1 year 26 days
Options, Exercisable, Shares \| shares	1,023
Weighted Average Exercise Price, Options Exercisable	$ 29.45
Exercise Price Range $30.01 to 31.50
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	33,464
Options Outstanding, Range Minimum	$ 30.01
Options Outstanding, Range Maximum	31.50
Options Outstanding, Weighted Average Price	$ 31.47
Options Outstanding, Average Remaining Life	1 year 6 months
Options, Exercisable, Shares \| shares	33,464
Weighted Average Exercise Price, Options Exercisable	$ 31.47
Exercise Price Range $10.00 to 31.50
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Shares \| shares	60,287
Options Outstanding, Range Minimum	$ 10.00
Options Outstanding, Range Maximum	31.50
Options Outstanding, Weighted Average Price	$ 24.12
Options Outstanding, Average Remaining Life	3 years 22 days
Options, Exercisable, Shares \| shares	57,787
Weighted Average Exercise Price, Options Exercisable	$ 24.44

Equity Compensation and Related Plans (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	1,930,000
Compensation expense	$ 2,660,000	$ 2,280,000	$ 1,450,000
Deferred income tax expense (benefit)	99,562,000	59,727,000	38,296,000
Deferred income tax benefit related to compensation expense for options and restricted stock	2,270,000	$ 1,750,000	$ 1,710,000
Unrecognized compensation cost related to nonvested stock options	$ 11,300,000
Weighted average period over which compensation cost is expected to be recognized	2 years 11 months 23 days
Shares issued in connection with DRIP	4,404	4,044	2,916
Discount offered to employees under United has an Employee Stock Purchase Program (ESPP) to purchase shares of common stock	10.00%
Stock issued during period shares employee stock pension plan	13,422	16,456	14,213
Common stock issuable shares under deferred compensation plan	607,869	519,874
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 28,000	$ 30,000	$ 35,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	5,510,000	4,290,000	4,210,000
Total intrinsic value of restricted stock	18,680,000
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Modification of existing awards resulting from vesting of unvested awards due to retirement	4,820,000
Restricted stock units \| Other operating expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	287,000	$ 177,000	$ 153,000
Restricted stock units \| Merger related and other charges
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Modification of existing awards resulting from vesting of unvested awards due to retirement	$ 696,000

Assets and Liabilities Measured at Fair Value (Details) - Recurring - Total - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets:
Assets, fair value	$ 2,686,541	$ 2,493,930
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	31,092	31,809
Deferred compensation plan liability
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	5,716	4,161
Derivative financial instruments
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	25,376	27,648
U.S. Treasuries
Assets:
Assets, fair value	121,113	169,616
U.S. Government agencies
Assets:
Assets, fair value	26,372	20,820
State and political subdivisions
Assets:
Assets, fair value	197,286	74,177
Mortgage-backed securities
Assets:
Assets, fair value	1,727,211	1,391,682
Corporate bonds
Assets:
Assets, fair value	306,353	305,392
Asset-backed securities
Assets:
Assets, fair value	237,458	469,569
Other
Assets:
Assets, fair value	57	1,182
Mortgage loans held for sale
Assets:
Assets, fair value	26,252	27,891
Deferred compensation plan assets
Assets:
Assets, fair value	5,716	4,161
Servicing rights for SBA/USDA loans
Assets:
Assets, fair value	7,740	5,752
Residential mortgage servicing rights
Assets:
Assets, fair value	8,262
Derivative financial instruments assets
Assets:
Assets, fair value	22,721	23,688
Level 1
Assets:
Assets, fair value	126,829	173,777
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	5,716	4,161
Level 1 \| Deferred compensation plan liability
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	5,716	4,161
Level 1 \| Derivative financial instruments
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	0	0
Level 1 \| U.S. Treasuries
Assets:
Assets, fair value	121,113	169,616
Level 1 \| U.S. Government agencies
Assets:
Assets, fair value	0	0
Level 1 \| State and political subdivisions
Assets:
Assets, fair value	0	0
Level 1 \| Mortgage-backed securities
Assets:
Assets, fair value	0	0
Level 1 \| Corporate bonds
Assets:
Assets, fair value	0	0
Level 1 \| Asset-backed securities
Assets:
Assets, fair value	0	0
Level 1 \| Other
Assets:
Assets, fair value	0	0
Level 1 \| Mortgage loans held for sale
Assets:
Assets, fair value	0	0
Level 1 \| Deferred compensation plan assets
Assets:
Assets, fair value	5,716	4,161
Level 1 \| Servicing rights for SBA/USDA loans
Assets:
Assets, fair value	0	0
Level 1 \| Residential mortgage servicing rights
Assets:
Assets, fair value	0
Level 1 \| Derivative financial instruments assets
Assets:
Assets, fair value	0	0
Level 2
Assets:
Assets, fair value	2,530,603	2,301,949
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	8,632	11,301
Level 2 \| Deferred compensation plan liability
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	0	0
Level 2 \| Derivative financial instruments
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	8,632	11,301
Level 2 \| U.S. Treasuries
Assets:
Assets, fair value	0	0
Level 2 \| U.S. Government agencies
Assets:
Assets, fair value	26,372	20,820
Level 2 \| State and political subdivisions
Assets:
Assets, fair value	197,286	74,177
Level 2 \| Mortgage-backed securities
Assets:
Assets, fair value	1,727,211	1,391,682
Level 2 \| Corporate bonds
Assets:
Assets, fair value	305,453	304,717
Level 2 \| Asset-backed securities
Assets:
Assets, fair value	237,458	469,569
Level 2 \| Other
Assets:
Assets, fair value	57	1,182
Level 2 \| Mortgage loans held for sale
Assets:
Assets, fair value	26,252	27,891
Level 2 \| Deferred compensation plan assets
Assets:
Assets, fair value	0	0
Level 2 \| Servicing rights for SBA/USDA loans
Assets:
Assets, fair value	0	0
Level 2 \| Residential mortgage servicing rights
Assets:
Assets, fair value	0
Level 2 \| Derivative financial instruments assets
Assets:
Assets, fair value	10,514	11,911
Level 3
Assets:
Assets, fair value	29,109	18,204
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	16,744	16,347
Level 3 \| Deferred compensation plan liability
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	0	0
Level 3 \| Derivative financial instruments
Liabilities, Fair Value Disclosure [Abstract]
Liabilities, fair value	16,744	16,347
Level 3 \| U.S. Treasuries
Assets:
Assets, fair value	0	0
Level 3 \| U.S. Government agencies
Assets:
Assets, fair value	0	0
Level 3 \| State and political subdivisions
Assets:
Assets, fair value	0	0
Level 3 \| Mortgage-backed securities
Assets:
Assets, fair value	0	0
Level 3 \| Corporate bonds
Assets:
Assets, fair value	900	675
Level 3 \| Asset-backed securities
Assets:
Assets, fair value	0	0
Level 3 \| Other
Assets:
Assets, fair value	0	0
Level 3 \| Mortgage loans held for sale
Assets:
Assets, fair value	0	0
Level 3 \| Deferred compensation plan assets
Assets:
Assets, fair value	0	0
Level 3 \| Servicing rights for SBA/USDA loans
Assets:
Assets, fair value	7,740	5,752
Level 3 \| Residential mortgage servicing rights
Assets:
Assets, fair value	8,262	0
Level 3 \| Derivative financial instruments assets
Assets:
Assets, fair value	$ 12,207	$ 11,777

Assets and Liabilities Measured at Fair Value (Details 1) - Recurring - Level 3 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative Asset
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	$ 11,777	$ 9,418	$ 12,262
Transfer from amortization method to fair value	0
Business combinations	0		286
Additions	0	0	311
Sales and settlements	(1,744)	(509)	(409)
Other comprehensive income	0	0
Amounts included in earnings - fair value adjustments	2,174	2,868	(3,032)
Balance at end of period	12,207	11,777	9,418
Derivative Liability
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	16,347	15,794	18,979
Transfer from amortization method to fair value	0
Business combinations	0		0
Additions	0	17	0
Sales and settlements	(2,423)	(1,001)	0
Other comprehensive income	0	0
Amounts included in earnings - fair value adjustments	2,820	1,537	(3,185)
Balance at end of period	16,744	16,347	15,794
Servicing rights for SBA/USDA loans
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	5,752	3,712	2,551
Transfer from amortization method to fair value	0
Business combinations	419		137
Additions	2,737	2,723	1,699
Sales and settlements	(621)	(393)	(353)
Other comprehensive income	0	0
Amounts included in earnings - fair value adjustments	(547)	(290)	(322)
Balance at end of period	7,740	5,752	3,712
Residential mortgage servicing rights
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	0	0	0
Transfer from amortization method to fair value	5,070
Business combinations	0		0
Additions	3,602	0	0
Sales and settlements	(328)	0	0
Other comprehensive income	0	0
Amounts included in earnings - fair value adjustments	(82)	0	0
Balance at end of period	8,262	0	0
Securities Available-for-Sale
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	675	750	750
Transfer from amortization method to fair value	0
Business combinations	0		0
Additions	0	0	0
Sales and settlements	0	0	0
Other comprehensive income	225	(75)
Amounts included in earnings - fair value adjustments	0	0	0
Balance at end of period	$ 900	$ 675	$ 750

Assets and Liabilities Measured at Fair Value (Details 2) - Recurring - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 2,686,541	$ 2,493,930
Liabilities, fair value	31,092	31,809
Servicing rights for SBA/USDA loans \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	7,740	5,752
Residential mortgage servicing rights \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	8,262
Corporate bonds \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	306,353	305,392
Level 3 \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	29,109	18,204
Liabilities, fair value	$ 16,744	$ 16,347
Level 3 \| Servicing rights for SBA/USDA loans
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Discounted cash flow	Discounted cash flow
Unobservable Inputs	Discount rate Prepayment rate	Discount rate Prepayment rate
Level 3 \| Servicing rights for SBA/USDA loans \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 7,740	$ 5,752
Level 3 \| Servicing rights for SBA/USDA loans \| Weighted Average
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	12.50%	11.00%
Prepayment Rate	8.31%	7.12%
Level 3 \| Residential mortgage servicing rights
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Discounted cash flow	Discounted cash flow
Unobservable Inputs	Discount rate Prepayment rate	Discount rate Prepayment rate
Level 3 \| Residential mortgage servicing rights \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 8,262	$ 0
Level 3 \| Residential mortgage servicing rights \| Weighted Average
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	10.00%
Prepayment Rate	9.50%
Level 3 \| Corporate bonds
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Indicative bid provided by a broker	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	Multiple factors, including but not limited to, current operations, financial condition, cash flows, and recently executed financing transactions related to the company
Level 3 \| Corporate bonds \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 900	$ 675
Level 3 \| Derivative assets - mortgage
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Internal model	Internal model
Unobservable Inputs	Pull through rate	Pull through rate
Level 3 \| Derivative assets - mortgage \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 1,150	$ 1,552
Level 3 \| Derivative assets - mortgage \| Weighted Average
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Pull through rate	80.00%	80.00%
Level 3 \| Derivative assets - other
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Dealer priced	Dealer priced
Unobservable Inputs	Dealer priced	Dealer priced
Level 3 \| Derivative assets - other \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 11,057	$ 10,225
Level 3 \| Derivative liabilities - risk participations
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Internal model	Internal model
Unobservable Inputs	Probable exposure rate Probability of default rate	Probable exposure rate Probability of default rate
Level 3 \| Derivative liabilities - risk participations \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 20	$ 26
Level 3 \| Derivative liabilities - risk participations \| Weighted Average
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Probable exposure rate	0.37%	0.35%
Probability of default rate	1.80%	1.80%
Level 3 \| Derivative liabilities - other
Fair Value Inputs, Assets, Quantitative Information [Line Items]
ValuationTechnique	Dealer priced	Dealer priced
Unobservable Inputs	Dealer priced	Dealer priced
Level 3 \| Derivative liabilities - other \| Fair Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, fair value	$ 16,724	$ 16,321

Assets and Liabilities Measured at Fair Value (Details 3) - Nonrecurring - Total - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	$ 6,905	$ 7,179
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans	$ 6,905	$ 7,179

Assets and Liabilities Measured at Fair Value (Details 4) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets:
Securities held to maturity, fair value	$ 321,276	$ 333,170
Carrying Amount
Assets:
Securities held to maturity, fair value	321,094	329,843
Loans, net	7,676,658	6,859,214
Loans held for sale	6,482	1,987
Residential mortgage servicing rights		4,372
Liabilities:
Deposits	9,807,697	8,637,558
Federal Home Loan Bank advances	504,651	709,209
Long-term debt	120,545	175,078
Total
Assets:
Securities held to maturity, fair value	321,276	333,170
Loans, net	7,674,460	6,824,229
Loans held for sale	6,514	2,018
Residential mortgage servicing rights		5,175
Liabilities:
Deposits	9,809,264	8,635,811
Federal Home Loan Bank advances	504,460	709,174
Long-term debt	123,844	175,750
Total \| Level 1
Assets:
Securities held to maturity, fair value	0	0
Loans, net	0	0
Loans held for sale	0	0
Residential mortgage servicing rights		0
Liabilities:
Deposits	0	0
Federal Home Loan Bank advances	0	0
Long-term debt	0	0
Total \| Level 2
Assets:
Securities held to maturity, fair value	321,276	333,170
Loans, net	0	0
Loans held for sale	6,514	2,018
Residential mortgage servicing rights		0
Liabilities:
Deposits	9,809,264	8,635,811
Federal Home Loan Bank advances	504,460	709,174
Long-term debt	0	0
Total \| Level 3
Assets:
Securities held to maturity, fair value	0	0
Loans, net	7,674,460	6,824,229
Loans held for sale	0	0
Residential mortgage servicing rights		5,175
Liabilities:
Deposits	0	0
Federal Home Loan Bank advances	0	0
Long-term debt	$ 123,844	$ 175,750

Assets and Liabilities Measured at Fair Value (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value [Abstract]
Cumulative effect adjustment to retained earnings, net of income tax effect	$ 437,000
Mortgage loans held for sale, fair value	26,252,000	$ 27,891,000
Mortgage loans held for sale, outstanding principal balance	25,400,000	27,600,000
Net gains from changes in fair value of loans	$ 505,000	$ 322,000
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Operations
Shared service fees from subsidiaries	$ 38,295	$ 42,113	$ 36,825
Other	16,477	16,485	9,834
Total income	440,445	404,281	326,252
Interest expense	33,735	25,236	21,109
Other expense	25,707	23,691	20,213
Total expenses	267,611	241,289	211,238
Income tax benefit	105,013	62,336	43,436
Income before equity in undistributed (loss) earnings of subsidiaries	172,834	162,992	115,014
Net income	67,821	100,656	71,578
Parent
Statement of Operations
Dividends from bank	103,200	41,500	77,500
Dividends from other subsidiaries			3,500
Shared service fees from subsidiaries	10,481	8,476	7,628
Other	1,078	685	123
Total income	114,759	50,661	88,751
Interest expense	10,258	11,209	10,385
Other expense	14,960	11,380	11,185
Total expenses	25,218	22,589	21,570
Income tax benefit	1,447	6,717	1,709
Income before equity in undistributed (loss) earnings of subsidiaries	90,988	34,789	68,890
Equity in undistributed (loss) earnings of subsidiaries	(23,167)	65,867	2,688
Net income	$ 67,821	$ 100,656	$ 71,578

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash	$ 314,275	$ 217,348
Other assets	169,401	144,189
Total assets	11,915,460	10,708,655
Liabilities and Shareholders' Equity
Long-term debt	120,545	175,078
Total liabilities	10,612,126	9,632,920
Shareholders' equity	1,303,334	1,075,735	$ 1,018,285	$ 739,577
Total liabilities and shareholders' equity	11,915,460	10,708,655
Parent
Assets
Cash	26,054	42,980
Investment in bank	1,390,490	1,201,868
Investment in other subsidiaries	4,744	3,731
Other assets	20,578	17,800
Total assets	1,441,866	1,266,379
Liabilities and Shareholders' Equity
Long-term debt	120,545	175,078
Other liabilities	17,987	15,566
Total liabilities	138,532	190,644
Shareholders' equity	1,303,334	1,075,735
Total liabilities and shareholders' equity	$ 1,441,866	$ 1,266,379

Condensed Financial Statements of United Community Banks Inc. (Parent Only) (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities:
Net income	$ 67,821	$ 100,656	$ 71,578
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion	27,494	29,974	22,652
Loss on prepayment of debt			(1,294)
Investing activities:
Payment for acquisition	53,678	1,912	35,497
Purchase of available for sale securities	(936,947)	(692,983)	(839,345)
Sales and paydowns of securities available for sale	340,540	199,864	353,860
Financing activities:
Repayment of long-term debt	(75,000)		(48,521)
Proceeds from issuance of long-term debt			83,924
Cash paid for shares withheld to cover payroll taxes upon vesting of restricted stock	(1,701)	(1,189)	(1,483)
Retirement of preferred stock		(9,992)
Repurchase of common stock		(13,659)
Cash dividends on common stock	(26,210)	(15,849)	(14,822)
Net change in cash	96,927	(23,015)	47,708
Cash and cash equivalents at beginning of year	217,348	240,363	192,655
Cash and cash equivalents at end of year	314,275	217,348	240,363
Parent
Operating activities:
Net income	67,821	100,656	71,578
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed loss (earnings) of the subsidiaries	23,167	(65,867)	(2,688)
Depreciation, amortization and accretion	36	23	26
Loss on prepayment of debt			754
Stock-based compensation	5,827	4,496	4,403
Change in assets and liabilities:
Other assets	1,184	14,305	515
Other liabilities	(758)	(8,268)	1,087
Net cash provided by operating activities	97,277	45,345	75,675
Investing activities:
Payment for acquisition	(11,034)	(11,209)	(76,893)
Purchases of premises and equipment	(708)		(12)
Purchase of available for sale securities		(1,125)
Sales and paydowns of securities available for sale			250
Net cash used in investing activities	(11,742)	(12,334)	(76,655)
Financing activities:
Repayment of long-term debt	(75,000)		(48,521)
Proceeds from issuance of long-term debt			83,924
Cash paid for shares withheld to cover payroll taxes upon vesting of restricted stock	(1,701)	(1,189)	(1,483)
Proceeds from issuance of common stock for dividend reinvestment and employee benefit plans	450	366	303
Retirement of preferred stock		(9,992)
Repurchase of common stock		(13,659)
Cash dividends on common stock	(26,210)	(15,849)	(14,822)
Cash dividends on Series H preferred stock		(46)	(50)
Net cash (used in) provided by financing activities	(102,461)	(40,369)	19,351
Net change in cash	(16,926)	(7,358)	18,371
Cash and cash equivalents at beginning of year	42,980	50,338	31,967
Cash and cash equivalents at end of year	$ 26,054	$ 42,980	$ 50,338

Subsequent Events (Detail Textuals) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		1 Months Ended			12 Months Ended
	Feb. 07, 2018	Feb. 01, 2018	Jan. 31, 2018	Jan. 18, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Long-term debt					$ 120,545	$ 175,078
Net cash paid for acquisitions					$ (53,678)	$ (1,912)	$ (35,497)
Subsequent Event
Subsequent Event [Line Items]
Date of dividends declared	Feb. 07, 2018
Amount of dividends payable per common share	$ 0.12
Date of dividends to be paid on	Apr. 05, 2018
Date of record	Mar. 15, 2018
Subsequent Event \| NLFC Holdings Corp. ("NLFC") \| Navitas Credit Corp ("Navitas")
Subsequent Event [Line Items]
Total assets acquired		$ 410,000
Loans acquired		377,000
Total consideration transferred		130,000
Net cash paid for acquisitions		84,500
Value of common stock issued		$ 45,700
Number of common stock issued		1,440
Amount of loans purchased in a transaction separate from the business combination			$ 19,900
Subsequent Event \| Subordinated notes
Subsequent Event [Line Items]
Long-term debt				$ 100,000
Interest rate				4.50%
Subordinated notes maturity date				Jan. 30, 2028
Frequency of periodic payment				Semi-annually
Description of variable rate basis				Three-month LIBOR
Prime + Interest rate				2.12%
Call period for subordinated notes				5 years

Loans and Allowance for Credit Losses (Details 9) - Loans Receivable $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($) Contract	Dec. 31, 2016 USD ($) Contract	Dec. 31, 2015 USD ($) Contract
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	78	94	80
Pre-Modification Outstanding Recorded Investment	$ 7,168	$ 9,347	$ 21,110
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 6,506	$ 9,172	$ 20,870
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	4	4	4
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 852	$ 371	$ 212
Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	40	2,089	189
Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	4,611	5,930	19,783
Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 1,855	$ 1,153	$ 898
Home equity lines of credit
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	1	1	2
Pre-Modification Outstanding Recorded Investment	$ 296	$ 38	$ 187
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 176	$ 38	$ 177
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	0	0
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 0	$ 0
Home equity lines of credit \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	38	0
Home equity lines of credit \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	177
Home equity lines of credit \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 176	$ 0	$ 0
Indirect auto
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	34	35	0
Pre-Modification Outstanding Recorded Investment	$ 786	$ 966	$ 0
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 786	$ 966	$ 0
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	0	0
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 0	$ 0
Indirect auto \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	0
Indirect auto \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	0
Indirect auto \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 786	$ 966	$ 0
Commercial
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	14	17	32
Pre-Modification Outstanding Recorded Investment	$ 3,761	$ 4,426	$ 17,632
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 3,228	$ 4,426	$ 17,426
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	3	1
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 286	$ 178
Commercial \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	45
Commercial \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	2,335	4,361	16,835
Commercial \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 893	$ 65	$ 546
Commercial \| Owner occupied commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	6	8	14
Pre-Modification Outstanding Recorded Investment	$ 2,603	$ 2,699	$ 13,592
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 2,269	$ 2,699	$ 13,465
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	1	1
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 252	$ 178
Commercial \| Owner occupied commercial real estate \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	0
Commercial \| Owner occupied commercial real estate \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	2,161	2,699	13,266
Commercial \| Owner occupied commercial real estate \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 108	$ 0	$ 199
Commercial \| Income producing commercial real estate
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	2	1	7
Pre-Modification Outstanding Recorded Investment	$ 257	$ 257	$ 2,135
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 252	$ 257	$ 2,135
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	0	0
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 0	$ 0
Commercial \| Income producing commercial real estate \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	45
Commercial \| Income producing commercial real estate \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	257	2,090
Commercial \| Income producing commercial real estate \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 252	$ 0	$ 0
Commercial \| Construction
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	0	3	2
Pre-Modification Outstanding Recorded Investment	$ 0	$ 458	$ 580
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 0	$ 458	$ 580
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	0	0
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 0	$ 0
Commercial \| Construction \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	0
Commercial \| Construction \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	393	580
Commercial \| Construction \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 0	$ 65	$ 0
Commercial \| Commercial & industrial
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	6	5	9
Pre-Modification Outstanding Recorded Investment	$ 901	$ 1,012	$ 1,325
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 707	$ 1,012	$ 1,246
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	2	0
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 34	$ 0
Commercial \| Commercial & industrial \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	0	0
Commercial \| Commercial & industrial \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	174	1,012	899
Commercial \| Commercial & industrial \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 533	$ 0	$ 347
Residential \| Residential mortgage
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	23	28	32
Pre-Modification Outstanding Recorded Investment	$ 2,174	$ 3,262	$ 2,847
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 2,165	$ 3,167	$ 2,847
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	4	1	1
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 852	$ 85	$ 2
Residential \| Residential mortgage \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	1,992	144
Residential \| Residential mortgage \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	2,165	1,135	2,369
Residential \| Residential mortgage \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 0	$ 40	$ 334
Residential \| Construction
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	4	7	4
Pre-Modification Outstanding Recorded Investment	$ 135	$ 584	$ 222
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 135	$ 504	$ 198
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	0	0
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 0	$ 0
Residential \| Construction \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	40	46	0
Residential \| Construction \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	95	376	198
Residential \| Construction \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 0	$ 82	$ 0
Consumer direct
Financing Receivable, Modifications [Line Items]
Number of Contracts \| Contract	2	6	10
Pre-Modification Outstanding Recorded Investment	$ 16	$ 71	$ 222
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 16	$ 71	$ 222
Troubled Debt Restructurings That Have Subsequently Defaulted, Number of Contracts \| Contract	0	0	2
Troubled Debt Restructurings That Have Subsequently Defaulted, Recorded Investment	$ 0	$ 0	$ 32
Consumer direct \| Rate Reduction
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	0	13	0
Consumer direct \| Structure
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	16	58	204
Consumer direct \| Other
Financing Receivable, Modifications [Line Items]
Post-Modification Outstanding Recorded Investment by Type of Modification	$ 0	$ 0	$ 18

Loans and Allowance for Credit Losses (Details 10) - Loans Receivable - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Risk category of loans by class of loans
Total loans, excluding PCI loans	$ 7,637,058	$ 6,857,872
Carrying value of PCI loans	98,514	62,764
Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	7,443,117	6,708,474
Carrying value of PCI loans	32,685	26,048
Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	85,350	36,885
Carrying value of PCI loans	33,601	13,343
Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	108,591	112,513
Carrying value of PCI loans	32,228	23,373
Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Home equity lines of credit
Risk category of loans by class of loans
Total loans, excluding PCI loans	728,336	653,400
Carrying value of PCI loans	2,891	2,010
Home equity lines of credit \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	721,142	647,425
Carrying value of PCI loans	1,579	1,094
Home equity lines of credit \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	427	0
Home equity lines of credit \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	7,194	5,975
Carrying value of PCI loans	885	916
Home equity lines of credit \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Indirect auto
Risk category of loans by class of loans
Total loans, excluding PCI loans	358,185	459,354
Carrying value of PCI loans	0	0
Indirect auto \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	354,788	456,717
Carrying value of PCI loans	0	0
Indirect auto \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Indirect auto \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	3,397	2,637
Carrying value of PCI loans	0	0
Indirect auto \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Commercial
Risk category of loans by class of loans
Total loans, excluding PCI loans	5,281,195	4,582,270
Carrying value of PCI loans	80,898	53,267
Commercial \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	5,121,054	4,466,109
Carrying value of PCI loans	20,041	18,708
Commercial \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	85,350	36,885
Carrying value of PCI loans	32,991	13,343
Commercial \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	74,791	79,276
Carrying value of PCI loans	27,866	21,216
Commercial \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Commercial \| Owner occupied commercial real estate
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,898,234	1,631,776
Carrying value of PCI loans	25,759	18,584
Commercial \| Owner occupied commercial real estate \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,833,469	1,577,301
Carrying value of PCI loans	2,400	2,044
Commercial \| Owner occupied commercial real estate \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	33,571	18,029
Carrying value of PCI loans	8,163	3,444
Commercial \| Owner occupied commercial real estate \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	31,194	36,446
Carrying value of PCI loans	15,196	13,096
Commercial \| Owner occupied commercial real estate \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Commercial \| Income producing commercial real estate
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,550,334	1,256,222
Carrying value of PCI loans	44,840	25,319
Commercial \| Income producing commercial real estate \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,495,805	1,220,626
Carrying value of PCI loans	13,392	13,236
Commercial \| Income producing commercial real estate \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	30,780	8,502
Carrying value of PCI loans	21,928	8,474
Commercial \| Income producing commercial real estate \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	23,749	27,094
Carrying value of PCI loans	9,520	3,609
Commercial \| Income producing commercial real estate \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Commercial \| Construction
Risk category of loans by class of loans
Total loans, excluding PCI loans	703,079	625,593
Carrying value of PCI loans	8,857	8,328
Commercial \| Construction \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	693,873	612,900
Carrying value of PCI loans	3,866	3,212
Commercial \| Construction \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	2,947	6,166
Carrying value of PCI loans	2,228	1,265
Commercial \| Construction \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	6,259	6,527
Carrying value of PCI loans	2,763	3,851
Commercial \| Construction \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Commercial \| Commercial & industrial
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,129,548	1,068,679
Carrying value of PCI loans	1,442	1,036
Commercial \| Commercial & industrial \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,097,907	1,055,282
Carrying value of PCI loans	383	216
Commercial \| Commercial & industrial \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	18,052	4,188
Carrying value of PCI loans	672	160
Commercial \| Commercial & industrial \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	13,589	9,209
Carrying value of PCI loans	387	660
Commercial \| Commercial & industrial \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Residential \| Residential mortgage
Risk category of loans by class of loans
Total loans, excluding PCI loans	960,403	850,330
Carrying value of PCI loans	13,141	6,395
Residential \| Residential mortgage \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	939,706	829,844
Carrying value of PCI loans	9,566	5,189
Residential \| Residential mortgage \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	173	0
Residential \| Residential mortgage \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	20,697	20,486
Carrying value of PCI loans	3,402	1,206
Residential \| Residential mortgage \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Residential \| Construction
Risk category of loans by class of loans
Total loans, excluding PCI loans	182,555	189,110
Carrying value of PCI loans	464	933
Residential \| Construction \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	180,567	185,643
Carrying value of PCI loans	423	898
Residential \| Construction \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Residential \| Construction \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	1,988	3,467
Carrying value of PCI loans	41	35
Residential \| Construction \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	0	0
Consumer direct
Risk category of loans by class of loans
Total loans, excluding PCI loans	126,384	123,408
Carrying value of PCI loans	1,120	159
Consumer direct \| Pass
Risk category of loans by class of loans
Total loans, excluding PCI loans	125,860	122,736
Carrying value of PCI loans	1,076	159
Consumer direct \| Watch
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	10	0
Consumer direct \| Substandard
Risk category of loans by class of loans
Total loans, excluding PCI loans	524	672
Carrying value of PCI loans	34	0
Consumer direct \| Doubtful / Loss
Risk category of loans by class of loans
Total loans, excluding PCI loans	0	0
Carrying value of PCI loans	$ 0	$ 0