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

Quarterly report pursuant to Section 13 or 15(d)

LOANS (Details)

LOANS (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Portfolio loans [Abstract]
Total loans	$ 1,028,793	$ 1,052,348
Allowance for loan losses	(21,272)	(23,739)
Net loans	1,007,521	1,028,609
Commercial and Industrial [Member]
Portfolio loans [Abstract]
Total loans	253,216	259,700
Commercial Real Estate [Member]
Portfolio loans [Abstract]
Total loans	481,932	502,959
Commercial Real Estate [Member] \| Residential Developed [Member]
Portfolio loans [Abstract]
Total loans	20,805	26,090
Commercial Real Estate [Member] \| Unsecured to Residential Developers [Member]
Portfolio loans [Abstract]
Total loans	7,326	5,547
Commercial Real Estate [Member] \| Vacant and Unimproved [Member]
Portfolio loans [Abstract]
Total loans	48,977	56,525
Commercial Real Estate [Member] \| Commercial Development [Member]
Portfolio loans [Abstract]
Total loans	4,319	1,799
Commercial Real Estate [Member] \| Residential Improved [Member]
Portfolio loans [Abstract]
Total loans	77,414	75,813
Commercial Real Estate [Member] \| Commercial Improved [Member]
Portfolio loans [Abstract]
Total loans	243,688	255,738
Commercial Real Estate [Member] \| Manufacturing and Industrial [Member]
Portfolio loans [Abstract]
Total loans	79,403	81,447
Consumer [Member]
Portfolio loans [Abstract]
Total loans	293,645	289,689
Consumer [Member] \| Residential Mortgage [Member]
Portfolio loans [Abstract]
Total loans	185,025	182,625
Consumer [Member] \| Unsecured [Member]
Portfolio loans [Abstract]
Total loans	1,464	1,683
Consumer [Member] \| Home Equity [Member]
Portfolio loans [Abstract]
Total loans	96,790	92,764
Consumer [Member] \| Other Secured [Member]
Portfolio loans [Abstract]
Total loans	$ 10,366	$ 12,617

- 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 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Subparagraph d

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 114

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: 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 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Section 563c.102

-Paragraph 8

-Subparagraph a(ii)

-Chapter V

-Subsection I

-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section L

-Subsection 1

+ Details

- Definition

Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

+ References + Details

- Definition

Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

+ References + Details