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Regulatory Matters (Tables)
 12 Months Ended
Dec. 31, 2015
Banking and Thrift [Abstract]  
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]
Actual and required capital levels at December 31, 2015 and 2014 are presented below (dollars in thousands):
 
 
 
 
 
 
 
Minimum to be well
 
 
 
 
 
Minimum for capital
 
capitalized under prompt
 
 
 
Actual
 
adequacy purposes
 
corrective action provisions
 
 
 
Amount
 
Ratio
 
Amount
 
Ratio
 
Amount
 
Ratio
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SmartFinancial, Inc.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Capital (to Risk-Weighted Assets)
 
$
99,616
 
 
12.32
%
$
64,668
 
 
8.00
%
$
80,835
 
 
10.00
%
Tier 1 Capital (to Risk-Weighted Assets)
 
 
95,253
 
 
11.78
%
 
48,501
 
 
6.00
%
 
64,668
 
 
8.00
%
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
 
 
83,253
 
 
10.30
%
 
36,376
 
 
4.50
%
 
52,543
 
 
6.50
%
Tier 1 Capital (to Average Assets)
 
 
95,253
 
 
9.45
%
 
40,307
 
 
4.00
%
 
50,383
 
 
5.00
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cornerstone Community Bank
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Capital (to Risk-Weighted Assets)
 
$
40,227
 
 
11.69
%
$
27,559
 
 
8.00
%
$
34,449
 
 
10.00
%
Tier 1 Capital (to Risk-Weighted Assets)
 
 
39,717
 
 
11.53
%
 
20,669
 
 
6.00
%
 
27,559
 
 
8.00
%
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
 
 
39,717
 
 
11.53
%
 
15,502
 
 
4.50
%
 
22,392
 
 
6.50
%
Tier 1 Capital (to Average Assets)
 
 
39,717
 
 
9.05
%
 
17,550
 
 
4.00
%
 
21,938
 
 
5.00
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SmartBank
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Capital (to Risk-Weighted Assets)
 
$
60,349
 
 
13.03
%
$
37,057
 
 
8.00
%
$
46,322
 
 
10.00
%
Tier 1 Capital (to Risk-Weighted Assets)
 
 
56,546
 
 
12.21
%
 
27,793
 
 
6.00
%
 
37,057
 
 
8.00
%
Common Equity Tier 1 Capital (to Risk-Weighted Assets)
 
 
56,546
 
 
12.21
%
 
20,845
 
 
4.50
%
 
30,109
 
 
6.50
%
Tier 1 Capital (to Average Assets)
 
 
56,546
 
 
10.05
%
 
22,501
 
 
4.00
%
 
28,126
 
 
5.00
%
 
 
 
 
 
 
 
Minimum to be well
 
 
 
 
 
Minimum for capital
 
capitalized under prompt
 
 
 
Actual
 
adequacy purposes
 
corrective action provisions
 
 
 
Amount
 
Ratio
 
Amount
 
Ratio
 
Amount
 
Ratio
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2014
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SmartBank
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Capital (to Risk-Weighted Assets)
 
$
59,088
 
 
14.73
%
$
32,085
 
 
8.00
%
$
40,106
 
 
10.00
%
Tier 1 Capital (to Risk-Weighted Assets)
 
 
55,457
 
 
13.83
%
 
16,042
 
 
4.00
%
 
24,064
 
 
6.00
%
Tier 1 Capital (to Average Assets)
 
 
55,457
 
 
10.83
%
 
20,475
 
 
4.00
%
 
25,594
 
 
5.00
%