Macatawa Bank Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

LOANS, Allowance for Loans Losses by Portfolio (Details)

v3.4.0.3

LOANS, Allowance for Loans Losses by Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	$ 17,081	$ 18,962
Charge-offs	(76)	(78)
Recoveries	224	796
Provision for loan losses	(100)	(1,000)
Ending balance	17,129	18,680
Commercial and Industrial [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	4,826	6,173
Charge-offs	0	0
Recoveries	49	84
Provision for loan losses	70	(83)
Ending balance	4,945	6,174
Commercial Real Estate [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	8,457	8,690
Charge-offs	0	0
Recoveries	121	608
Provision for loan losses	(129)	(728)
Ending balance	8,449	8,570
Consumer [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	3,761	4,046
Charge-offs	(76)	(78)
Recoveries	54	104
Provision for loan losses	(40)	(165)
Ending balance	3,699	3,907
Unallocated [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	37	53
Charge-offs	0	0
Recoveries	0	0
Provision for loan losses	(1)	(24)
Ending balance	$ 36	$ 29

- Definition

Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.

+ References

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

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- Definition

Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.

+ References

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- Definition

Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.7(d))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (b)(1)(ii)
-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section L
-Subsection 1

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- Definition

Amount of expense related to estimated loss from loan and lease transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.11)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)(2)
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524

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