v2.4.0.8

LOANS (Tables)

9 Months Ended

Sep. 30, 2013

LOANS [Abstract]

Schedule of Loans Receivable, Net

The balance of these classes are summarized as follows:

	September 30,	December 31,
(000's omitted)	2013	2012
Consumer mortgage	$1,570,607	$1,448,415
Business lending	1,214,796	1,233,944
Consumer indirect	713,310	647,518
Consumer direct	178,496	171,474
Home equity	348,246	364,225
Gross loans, including deferred origination costs	4,025,455	3,865,576
Allowance for loan losses	(44,083)	(42,888)
Loans, net of allowance for loan losses	$3,981,372	$3,822,688

Schedule of Accretable Discount Related to Credit Impaired Acquired Loans

The changes in the accretable discount related to the credit impaired acquired loans are as follows:

(000’s omitted)
Balance at December 31, 2012	$1,770
Accretion recognized, year-to-date	(846)
Net reclassification to accretable from nonaccretable	73
Balance at September 30, 2013	$997

Aged Analysis of the Company's Past Due Loans by Class

The following is an aged analysis of the Company’s past due loans, by class as of September 30, 2013:

Legacy Loans (excludes loans acquired after January 1, 2009)

	Past Due	90+ Days Past
	30 - 89	Due and		Total
(000’s omitted)	Days	Still Accruing	Nonaccrual	Past Due	Current	Total Loans
Consumer mortgage	$15,159	$1,914	$10,026	$27,099	$1,460,227	$1,487,326
Business lending	4,901	5	5,318	10,224	1,015,686	1,025,910
Consumer indirect	9,510	380	14	9,904	698,625	708,529
Consumer direct	1,551	137	4	1,692	167,003	168,695
Home equity	2,064	35	2,003	4,102	270,360	274,462
Total	$33,185	$2,471	$17,365	$53,021	$3,611,901	$3,664,922

Acquired Loans (includes loans acquired after January 1, 2009)

	Past Due	90+ Days Past
	30 - 89	Due and		Total	Acquired
(000’s omitted)	Days	Still Accruing	Nonaccrual	Past Due	Impaired(1)	Current	Total Loans
Consumer mortgage	$930	$57	$1,596	$2,583	$0	$80,698	$83,281
Business lending	405	0	2,387	2,792	9,937	176,157	188,886
Consumer indirect	237	0	0	237	0	4,544	4,781
Consumer direct	290	24	0	314	0	9,487	9,801
Home equity	350	98	365	813	0	72,971	73,784
Total	$2,212	$179	$4,348	$6,739	$9,937	$343,857	$360,533

(1)   Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30.  As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans.

The following is an aged analysis of the Company’s past due loans by class as of December 31, 2012:

Legacy Loans (excludes loans acquired after January 1, 2009)

	Past Due	90+ Days Past
	30 - 89	Due and		Total
(000’s omitted)	Days	Still Accruing	Nonaccrual	Past Due	Current	Total Loans
Consumer mortgage	$16,334	$1,553	$8,866	$26,753	$1,318,534	$1,345,287
Business lending	6,012	167	12,010	18,189	984,665	1,002,854
Consumer indirect	9,743	73	0	9,816	627,541	637,357
Consumer direct	1,725	71	8	1,804	154,462	156,266
Home equity	4,124	491	1,044	5,659	270,798	276,457
Total	$37,938	$2,355	$21,928	$62,221	$3,356,000	$3,418,221

Acquired Loans (includes loans acquired after January 1, 2009)

	Past Due	90+ Days Past
	30 - 89	Due and		Total	Acquired
(000’s omitted)	Days	Still Accruing	Nonaccrual	Past Due	Impaired(1)	Current	Total Loans
Consumer mortgage	$1,726	$265	$2,420	$4,411	$0	$98,717	$103,128
Business lending	3,665	80	1,681	5,426	13,761	211,903	231,090
Consumer indirect	434	0	0	434	0	9,727	10,161
Consumer direct	470	0	0	470	0	14,738	15,208
Home equity	959	48	331	1,338	0	86,430	87,768
Total	$7,254	$393	$4,432	$12,079	$13,761	$421,515	$447,355

(1)   Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30.  As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans.

Schedule of Business Lending Loans by Credit Quality Category

The following table shows the amount of business lending loans by credit quality category:

	September 30, 2013				December 31, 2012
(000’s omitted)	Legacy	Acquired	Total		Legacy	Acquired	Total
Pass	$842,417	$118,256	$960,673		$818,469	$144,869	$963,338
Special mention	95,057	30,698	125,755		92,739	32,328	125,067
Classified	86,915	29,995	116,910		90,035	40,132	130,167
Doubtful	1,521	0	1,521		1,611	0	1,611
Acquired impaired	0	9,937	9,937		0	13,761	13,761
Total	$1,025,910	$188,886	$1,214,796		$1,002,854	$231,090	$1,233,944

Schedule of Loans by Credit Quality Indicator

The following table details the balances in all other loan categories at September 30, 2013:

Legacy loans (excludes loans acquired after January 1, 2009)

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$1,475,386	$708,135	$168,554	$272,424	$2,624,499
Nonperforming	11,940	394	141	2,038	14,513
Total	$1,487,326	$708,529	$168,695	$274,462	$2,639,012

Acquired loans (includes loans acquired after January 1, 2009)

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$81,628	4,781	9,777	73,321	$169,507
Nonperforming	1,653	0	24	463	2,140
Total	$83,281	$4,781	$9,801	$73,784	$171,647

The following table details the balances in all other loan categories at December 31, 2012:

Legacy loans (excludes loans acquired after January 1, 2009)

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$1,334,868	$637,284	$156,187	$274,922	$2,403,261
Nonperforming	10,419	73	79	1,535	12,106
Total	$1,345,287	$637,357	$156,266	$276,457	$2,415,367

Acquired loans (includes loans acquired after January 1, 2009)

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$100,443	$10,161	$15,208	$87,389	$213,201
Nonperforming	2,685	0	0	379	3,064
Total	$103,128	$10,161	$15,208	$87,768	$216,265

Summary of Non-business Impaired Loans

summary of individually evaluated impaired loans as of September 30, 2013 and December 31, 2012 follows:

	September 30,	December 31,
(000’s omitted)	2013	2012
Loans with allowance allocation	$1,746	$1,611
Loans without allowance allocation	1,653	7,798
Carrying balance	3,399	9,409
Contractual balance	5,100	12,804
Specifically allocated allowance	654	800

Troubled debt restructurings on financing receivables

Information regarding troubled debt restructurings as of September 30, 2013 and December 31, 2012 is as follows:

	September  30, 2013							December 31, 2012
(000’s omitted)	Nonaccrual		Accruing		Total			Nonaccrual		Accruing		Total
	#	Amount	#	Amount	#	Amount		#	Amount	#	Amount	#	Amount
Consumer mortgage	11	$814	50	$2,291	61	$3,105		3	$160	45	$2,074	48	$2,234
Business lending	7	2,095	3	303	10	2,398		10	3,046	0	0	10	3,046
Consumer indirect	2	10	103	706	105	716		0	0	106	718	106	718
Consumer direct	0	0	31	143	31	143		0	0	19	116	19	116
Home equity	6	67	21	378	27	445		5	70	19	266	24	336
Total	26	$2,986	208	$3,821	234	$6,807		18	$3,276	189	$3,174	207	$6,450

The following table presents information related to loans modified in a TDR during the three and nine months ended September 30, 2013.  Of the loans noted in the table below, all loans for the three months ended September 30, 2013, and all but two loans for nine months ended September 30, 2013, were modified due to a Chapter 7 bankruptcy as described previously.  The others were a business loan restructured via an extension of term and a consumer mortgage restructured via an extension of term and a rate concession.  The financial effects of these restructurings were immaterial.

	Three Months Ended			Nine Months Ended
	September 30, 2013			September 30, 2013
(000’s omitted)	Number of loans modified	Outstanding Balance		Number of loans modified	Outstanding Balance
Consumer mortgage	6	$384		20	$1,151
Business lending	1	155		4	437
Consumer indirect	5	83		27	253
Consumer direct	2	2		15	67
Home equity	4	148		9	192
Total	18	$772		75	$2,100

Schedule of Allowance for Loan Losses by Class

The following presents by class the activity in the allowance for loan losses:

	Three Months Ended September 30, 2013
	Consumer	Business	Consumer	Consumer	Home		Acquired
(000’s omitted)	Mortgage	Lending	Indirect	Direct	Equity	Unallocated	Impaired	Total
Beginning balance	$7,373	$18,283	$9,369	$3,054	$1,674	$2,745	$975	$43,473
Charge-offs	(217)	(1,012)	(1,186)	(348)	(59)	0	(59)	(2,881)
Recoveries	2	375	811	206	4	0	0	1,398
Provision	443	625	1,074	253	95	(500)	103	2,093
Ending balance	$7,601	$18,271	$10,068	$3,165	$1,714	$2,245	$1,019	$44,083

	Three Months Ended September 30, 2012
	Consumer	Business	Consumer	Consumer	Home		Acquired
(000’s omitted)	Mortgage	Lending	Indirect	Direct	Equity	Unallocated	Impaired	Total
Beginning balance	$6,313	$18,698	$8,670	$3,223	$1,392	$3,112	$420	$41,828
Charge-offs	(293)	(1,100)	(1,460)	(344)	(39)	0	0	(3,236)
Recoveries	17	454	850	259	2	0	0	1,582
Provision	730	510	1,340	220	40	(390)	193	2,643
Ending balance	$6,767	$18,562	$9,400	$3,358	$1,395	$2,722	$613	$42,817

	Nine Months Ended September 30, 2013
	Consumer	Business	Consumer	Consumer	Home		Acquired
(000’s omitted)	Mortgage	Lending	Indirect	Direct	Equity	Unallocated	Impaired	Total
Beginning balance	$7,070	$18,013	$9,606	$3,303	$1,451	$2,666	$779	$42,888
Charge-offs	(817)	(2,075)	(3,075)	(1,300)	(379)	0	(59)	(7,705)
Recoveries	15	619	2,682	761	16	0	0	4,093
Provision	1,333	1,714	855	401	626	(421)	299	4,807
Ending balance	$7,601	$18,271	$10,068	$3,165	$1,714	$2,245	$1,019	$44,083

	Nine Months Ended September 30, 2012
	Consumer	Business	Consumer	Consumer	Home		Acquired
(000’s omitted)	Mortgage	Lending	Indirect	Direct	Equity	Unallocated	Impaired	Total
Beginning balance	$4,651	$20,574	$8,960	$3,290	$1,130	$3,222	$386	$42,213
Charge-offs	(712)	(4,327)	(3,633)	(1,074)	(220)	0	0	(9,966)
Recoveries	34	787	2,674	613	20	0	0	4,128
Provision	2,794	1,528	1,399	529	465	(500)	227	6,442
Ending balance	$6,767	$18,562	$9,400	$3,358	$1,395	$2,722	$613	$42,817

X

- Definition

Tabular disclosure of business lending financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of non-business lending financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of changes to the aggregate cash flows related to loans expected to be collected over the investor's initial investment in the loan. This relates to loans with deteriorating of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

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