Basis of Presentation and Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Carrying Amount and Estimated Fair Value of Financial Instruments

The carrying amount and estimated fair value of the Company’s financial instruments, not shown elsewhere in these financial statements, were as follows:

			Fair Value Measurements at September 30, 2013 Using:
	Carrying Amount		Level 1		Level 2		Level 3		Total
	(Dollars in Thousands)
Financial assets:
Loans, net	$	1,983,062	$	—	$	1,561,480	$	461,213	$	2,022,693
Financial liabilities:
Deposits		2,443,421		—		2,444,244		—		2,444,244

			Fair Value Measurements at December 31, 2012 Using:
	Carrying Amount		Level 1		Level 2		Level 3		Total
	(Dollars in Thousands)
Financial assets:
Loans, net	$	1,934,754	$	—	$	1,406,366	$	560,226	$	1,966,592
Financial liabilities:
Deposits		2,624,663		—		2,624,883		—		2,624,883

			Fair Value Measurements at September 30, 2012 Using:
	Carrying Amount		Level 1		Level 2		Level 3		Total
	(Dollars in Thousands)
Financial assets:
Loans, net	$	1,960,195	$	—	$	1,393,115	$	596,671	$	1,989,786
Financial liabilities:
Deposits		2,580,117		—		2,581,465		—		2,581,465

Fair Value Measurements of Assets and Liabilities Measured on Recurring Basis

The following table presents the fair value measurements of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall as of September 30, 2013, December 31, 2012 and September 30, 2012 (dollars in thousands):

	Fair Value Measurements on a Recurring Basis As of September 30, 2013
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. government agencies	$	13,917	$	—	$	13,917	$	—
State, county and municipal securities		112,939		4,460		108,479		—
Corporate debt securities		9,738		—		7,738		2,000
Mortgage-backed securities		175,654		9,375		166,279		—
Mortgage loans held for sale		69,634		—		69,634		—
Total recurring assets at fair value	$	381,882	$	13,835	$	366,047	$	2,000
Derivative financial instruments	$	972	$	—	$	972	$	—
Total recurring liabilities at fair value	$	972	$	—	$	972	$	—

	Fair Value Measurements on a Recurring Basis As of December 31, 2012
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. government agencies	$	6,870	$	—	$	6,870	$	—
State, county and municipal securities		114,390		4,854		109,536		—
Corporate debt securities		10,328		—		8,328		2,000
Mortgage-backed securities		215,321		23,893		191,428		—
Mortgage loans held for sale		48,786		—		48,786		—
Total recurring assets at fair value	$	395,695	$	28,747	$	364,948	$	2,000
Derivative financial instruments	$	2,978	$	—	$	2,978	$	—
Total recurring liabilities at fair value	$	2,978	$	—	$	2,978	$	—

	Fair Value Measurements on a Recurring Basis As of September 30, 2012
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. government agencies	$	8,895	$	—	$	8,895	$	—
State, county and municipal securities		111,742		6,932		104,810		—
Corporate debt securities		11,495		—		9,495		2,000
Mortgage-backed securities		228,919		1,965		226,954		—
Mortgage loans held for sale		29,021		—		29,021		—
Total recurring assets at fair value	$	390,072	$	8,897	$	379,175	$	2,000
Derivative financial instruments	$	3,233	$	—	$	3,233	$	—
Total recurring liabilities at fair value	$	3,233	$	—	$	3,233	$	—

Valuation Methodologies for Instruments Measured at Fair Value on Nonrecurring Basis

The following table is a presentation of the valuation methodologies used for instruments measured at fair value on a nonrecurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy as of September 30, 2013, December 31, 2012 and September 30, 2012 (dollars in thousands):

	Fair Value Measurements on a Nonrecurring Basis As of September 30, 2013
	Fair Value		Level 1		Level 2		Level 3
Impaired loans carried at fair value	$	43,564	$	—	$	—	$	43,564
Other real estate owned		37,978		—		—		37,978
Covered loans		417,649		—		—		417,649
Covered other real estate owned		52,552		—		—		52,552
Total non-recurring assets at fair value	$	551,743	$	—	$	—	$	551,743

	Fair Value Measurements on a Nonrecurring Basis As of December 31, 2012
	Fair Value		Level 1		Level 2		Level 3
Impaired loans carried at fair value	$	52,514	$	—	$	—	$	52,514
Other real estate owned		39,850		—		—		39,850
Covered loans		507,712		—		—		507,712
Covered other real estate owned		88,273		—		—		88,273
Total nonrecurring assets at fair value	$	688,349	$	—	$	—	$	688,349

	Fair Value Measurements on a Nonrecurring Basis As of September 30, 2012
	Fair Value		Level 1		Level 2		Level 3
Impaired loans carried at fair value	$	50,437	$	—	$	—	$	50,437
Other real estate owned		37,325		—		—		37,325
Covered loans		546,234		—		—		546,234
Covered other real estate owned		88,895		—		—		88,895
Total nonrecurring assets at fair value	$	722,891	$	—	$	—	$	722,891

Summary of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets and Liabilities

The following table shows significant unobservable inputs used in the fair value measurement of Level 3 assets and liabilities.

Measurements	Fair Value at September 30, 2013		Valuation Technique	Unobservable Inputs	Range
(Dollars in Thousands)
Nonrecurring:
Impaired loans	$	43,564	Third party appraisals and discounted cash flows	Collateral discounts and discount rates	4.00% - 75.00%
Other real estate owned		37,978	Third party appraisals	Collateral discounts and estimated costs to sell	10.00% - 78.00%
Covered loans		417,649	Third party appraisals and discounted cash flows	Collateral discounts Discount rate	1.75% - 75.00%
Covered real estate owned		52,552	Third party appraisals	Collateral discounts and estimated costs to sell	10.00% - 84.00%
Recurring:
Investment securities available for sale		2,000	Discounted par values	Credit quality of underlying issuer	0.00%

Schedule of Company's Reconciliation of Level 3 Assets

These transfers are reflected in Ameris’ reconciliation of Level 3 assets below.

	Investment Securities Available for Sale		Impaired Loans Carried at Fair Value			Other Real Estate Owned			Covered Loans			Covered Other Real Estate Owned
	(Dollars in Thousands)
Beginning balance, January 1, 2013	$	2,000	$	52,514		$	39,850		$	507,712		$	88,273
Total gains/(losses) included in net income		—		—			(2,214	)		—			(3,432	)
Purchases, sales, issuances, and settlements, net		—		(621	)		(7,987	)		(61,338	)		(61,014	)
Transfers in to Level 3		—		—			—			—			—
Asset reclassification, within Level 3		—		(8,329	)		8,329			(28,725	)		28,725
Ending balance September 30, 2013	$	2,000	$	43,564		$	37,978		$	417,649		$	52,552

	Investment Securities Available for Sale		Impaired Loans Carried at Fair Value			Other Real Estate Owned			Covered Loans			Covered Other Real Estate Owned
	(Dollars in Thousands)
Beginning balance, January 1, 2012	$	2,000	$	70,296		$	46,680		$	571,489		$	78,617
Total gains/(losses) included in net income		—		—			(9,048	)		—			—
Purchases, sales, issuances, and settlements, net		—		—			(21,008	)		15,281			(30,258	)
Transfers in to Level 3		—		842			—			—			—
Asset reclassification, within Level 3		—		(20,701	)		20,701			(40,536	)		40,536
Ending balance September 30, 2012	$	2,000	$	50,437		$	37,325		$	546,234		$	88,895