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)

v3.8.0.1

LOANS, Allowance for Loans Losses by Portfolio (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	$ 16,570	$ 16,959	$ 16,962	$ 17,081
Charge-offs	(55)	(46)	(221)	(158)
Recoveries	269	184	1,043	1,024
Provision for loan losses	(350)	(250)	(1,350)	(1,100)
Ending balance	16,434	16,847	16,434	16,847
Commercial and Industrial [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	6,336	4,960	6,345	4,826
Charge-offs	0	0	(108)	0
Recoveries	32	50	96	123
Provision for loan losses	(212)	515	(177)	576
Ending balance	6,156	5,525	6,156	5,525
Commercial Real Estate [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	6,583	8,065	6,703	8,457
Charge-offs	0	0	0	0
Recoveries	199	95	818	772
Provision for loan losses	(94)	(548)	(833)	(1,617)
Ending balance	6,688	7,612	6,688	7,612
Consumer [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	3,621	3,894	3,871	3,761
Charge-offs	(55)	(46)	(113)	(158)
Recoveries	38	39	129	129
Provision for loan losses	(43)	(190)	(326)	(35)
Ending balance	3,561	3,697	3,561	3,697
Unallocated [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	30	40	43	37
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision for loan losses	(1)	(27)	(14)	(24)
Ending balance	$ 29	$ 13	$ 29	$ 13

- 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.

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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.

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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)
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-Publisher FASB
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- Definition

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

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-SubTopic 225
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