v2.4.0.8

LOANS (Tables)

3 Months Ended

Mar. 31, 2014

LOANS [Abstract]

Schedule of Loans Receivable, Net

The balances of these classes are summarized as follows:

	March 31,	December 31,
(000's omitted)	2014	2013
Consumer mortgage	$1,579,322	$1,582,058
Business lending	1,246,070	1,260,364
Consumer indirect	755,849	740,002
Consumer direct	174,357	180,139
Home equity	340,760	346,520
Gross loans, including deferred origination costs	4,096,358	4,109,083
Allowance for loan losses	(44,197)	(44,319)
Loans, net of allowance for loan losses	$4,052,161	$4,064,764

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, 2013	$997
Accretion recognized, year-to-date	(203)
Net reclassification to accretable from nonaccretable	90
Balance at March 31, 2014	$884

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 March 31, 2014:

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	$8,924	$953	$12,605	$22,482	$1,479,605	$1,502,087
Business lending	5,440	54	3,119	8,613	1,070,832	1,079,445
Consumer indirect	7,550	680	13	8,243	744,818	753,061
Consumer direct	1,196	53	3	1,252	165,332	166,584
Home equity	1,359	86	2,015	3,460	269,469	272,929
Total	$24,469	$1,826	$17,755	$44,050	$3,730,056	$3,774,106

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	$891	$143	$1,828	$2,862	$0	$74,373	$77,235
Business lending	1,278	0	1,618	2,896	6,143	157,586	166,625
Consumer indirect	130	2	0	132	0	2,656	2,788
Consumer direct	283	6	0	289	0	7,484	7,773
Home equity	539	0	468	1,007	0	66,824	67,831
Total	$3,121	$151	$3,914	$7,186	$6,143	$308,923	$322,252

(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, 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	$16,589	$1,253	$11,097	$28,939	$1,473,320	$1,502,259
Business lending	2,960	164	3,083	6,207	1,079,818	1,086,025
Consumer indirect	11,647	738	14	12,399	723,878	736,277
Consumer direct	1,858	90	4	1,952	169,452	171,404
Home equity	2,635	173	1,867	4,675	271,235	275,910
Total	$35,689	$2,418	$16,065	$54,172	$3,717,703	$3,771,875

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	$1,857	$85	$1,463	$3,405	$0	$76,394	$79,799
Business lending	531	0	1,472	2,003	7,090	165,246	174,339
Consumer indirect	157	17	0	174	0	3,551	3,725
Consumer direct	385	27	0	412	0	8,323	8,735
Home equity	592	8	473	1,073	0	69,537	70,610
Total	$3,522	$137	$3,408	$7,067	$7,090	$323,051	$337,208

(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:

	March 31, 2014				December 31, 2013
(000’s omitted)	Legacy	Acquired	Total		Legacy	Acquired	Total
Pass	$900,083	$109,175	$1,009,258		$908,885	$116,271	$1,025,156
Special mention	98,874	24,672	123,546		93,600	24,264	117,864
Classified	80,362	26,635	106,997		83,379	26,714	110,093
Doubtful	126	0	126		161	0	161
Acquired impaired	0	6,143	6,143		0	7,090	7,090
Total	$1,079,445	$166,625	$1,246,070		$1,086,025	$174,339	$1,260,364

Schedule of Loans by Credit Quality Indicator

The following table details the balances in all other loan categories at March 31, 2014:

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

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$1,488,529	752,368	166,528	270,828	$2,678,253
Nonperforming	13,558	693	56	2,101	16,408
Total	$1,502,087	$753,061	$166,584	$272,929	$2,694,661

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

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$75,264	2,786	7,767	67,363	$153,180
Nonperforming	1,971	2	6	468	2,447
Total	$77,235	$2,788	$7,773	$67,831	$155,627

The following table details the balances in all other loan categories at December 31, 2013:

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

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$1,489,909	$735,525	$171,310	$273,870	$2,670,614
Nonperforming	12,350	752	94	2,040	15,236
Total	$1,502,259	$736,277	$171,404	$275,910	$2,685,850

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

	Consumer	Consumer	Consumer	Home
(000’s omitted)	Mortgage	Indirect	Direct	Equity	Total
Performing	$78,251	$3,708	$8,708	$70,129	$160,796
Nonperforming	1,548	17	27	481	2,073
Total	$79,799	$3,725	$8,735	$70,610	$162,869

Summary of Non-business Impaired Loans

A summary of individually evaluated impaired loans as of March 31, 2014 and December 31, 2013 follows:

	March 31,	December 31,
(000’s omitted)	2014	2013
Loans with allowance allocation	$1,543	$945
Loans without allowance allocation	0	600
Carrying balance	1,543	1,545
Contractual balance	1,851	1,852
Specifically allocated allowance	176	50

Troubled debt restructurings on financing receivables

Information regarding troubled debt restructurings as of March 31, 2014 and December 31, 2013 is as follows:

	March 31, 2014							December 31, 2013
(000’s omitted)	Nonaccrual		Accruing		Total			Nonaccrual		Accruing		Total
	#	Amount	#	Amount	#	Amount		#	Amount	#	Amount	#	Amount
Consumer mortgage	37	$1,918	43	$1,878	80	$3,796		31	$1,682	48	$2,171	79	$3,853
Business lending	5	300	1	46	6	346		4	162	1	47	5	209
Consumer indirect	0	0	91	651	91	651		0	0	98	692	98	692
Consumer direct	0	0	42	113	42	113		0	0	46	116	46	116
Home equity	10	226	16	316	26	542		12	202	20	363	32	565
Total	52	$2,444	193	$3,004	245	$5,448		47	$2,046	213	$3,389	260	$5,435

The following table presents information related to loans modified in a TDR during the three months ended March 31, 2014 and 2013.  Of the loans noted in the table below, all but two loans for the three months ended March 31, 2014, and no loans for the three months ended March 31 2013, were modified due to a Chapter 7 bankruptcy as described previously.  The two exceptions 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 Month Ended March 31, 2014			Three Month Ended March 31, 2013
(000’s omitted)	Number of loans modified	Outstanding Balance		Number of loans modified	Outstanding Balance
Consumer mortgage	11	$533		13	$1,002
Business lending	4	192		3	72
Consumer indirect	12	112		11	107
Consumer direct	2	10		9	31
Home equity	1	30		5	97
Total	30	$877		41	$1,309

Schedule of Allowance for Loan Losses by Class

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

	Three Months Ended March 31, 2014
	Consumer	Business	Consumer	Consumer	Home		Acquired
(000’s omitted)	Mortgage	Lending	Indirect	Direct	Equity	Unallocated	Impaired	Total
Beginning balance	$8,994	$17,507	$10,248	$3,181	$1,830	$2,029	$530	$44,319
Charge-offs	(167)	(120)	(1,427)	(492)	(129)	0	(13)	(2,348)
Recoveries	41	171	796	212	6	0	0	1,226
Provision	413	(512)	969	186	111	149	(316)	1,000
Ending balance	$9,281	$17,046	$10,586	$3,087	$1,818	$2,178	$201	$44,197

	Three Months Ended March 31, 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	(371)	(784)	(891)	(545)	(185)	0	0	(2,776)
Recoveries	6	142	958	298	4	0	0	1,408
Provision	587	186	(225)	28	413	261	143	1,393
Ending balance	$7,292	$17,557	$9,448	$3,084	$1,683	$2,927	$922	$42,913

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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-Publisher FASB

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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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