XML 42 R22.htm IDEA: XBRL DOCUMENT
v2.4.0.8

SEGMENT INFORMATION | 9 Months Ended
--- | ---
Sep. 30, 2014
SEGMENT INFORMATION [Abstract] |
SEGMENT INFORMATION | NOTE M: SEGMENT INFORMATION Operating segments are components of an enterprise, which are evaluated regularly by the “chief operating decision maker” in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking, Employee Benefit Services and Wealth Management as its reportable operating business segments. CBNA operates the banking segment that provides full-service banking to consumers, businesses and governmental units in northern, central and western New York as well as northern Pennsylvania. Employee benefit services, which includes Benefit Plans Administrative Services, Inc. (“BPAS”) and subsidiaries with offices throughout the U.S. and Puerto Rico, provides employee benefit trust, collective investment fund, retirement plan administration, actuarial, VEBA/HRA and health and welfare consulting services. Wealth management services activities include trust services provided by the personal trust unit within the Bank, investment and insurance products and services provided by Community Investment Services, Inc. (“CISI”) and CBNA Insurance Agency, Inc., and asset management provided by Nottingham Advisors, Inc. The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies of the most recent Form 10-K for the year ended December 31, 2013 filed with the SEC on March 3, 2014). Information about reportable segments and reconciliation of the information to the consolidated financial statements follows:
(000's omitted) | Banking | Employee Benefit Services | Wealth Management | Eliminations | Consolidated Total
Three Months Ended September 30, 2014 |  |  |  |  |
Net interest income | $61,350 | $21 | $23 | $0 | $61,394
Provision for loan losses | 1,747 | 0 | 0 | 0 | 1,747
Noninterest income | 15,700 | 11,049 | 4,809 | (486) | 31,072
Amortization of intangible assets | 850 | 153 | 48 | 0 | 1,051
Other operating expenses | 46,837 | 8,140 | 3,269 | (486) | 57,760
Income before income taxes | $27,616 | $2,777 | $1,515 | $0 | $31,908
Assets | $7,476,030 | $29,605 | $14,965 | ($17,957) | $7,502,643
Goodwill | $364,495 | $8,019 | $2,660 | $0 | $375,174
Three Months Ended September 30, 2013 |  |  |  |  |
Net interest income | $60,566 | $16 | $19 | $0 | $60,601
Provision for loan losses | 2,093 | 0 | 0 | 0 | 2,093
Noninterest income | 14,372 | 9,619 | 3,960 | (357) | 27,594
Amortization of intangible assets | 875 | 157 | 57 | 0 | 1,089
Other operating expenses | 43,497 | 7,810 | 3,005 | (357) | 53,955
Income before income taxes | $28,473 | $1,668 | $917 | $0 | $31,058
Assets | $7,276,673 | $27,228 | $12,635 | ($14,519) | $7,302,017
Goodwill | $359,207 | $7,836 | $2,660 | $0 | $369,703
Nine Months Ended September 30, 2014 |  |  |  |  |
Net interest income | $182,537 | $67 | $68 | $0 | $182,672
Provision for loan losses | 4,647 | 0 | 0 | 0 | 4,647
Noninterest income | 43,922 | 32,434 | 14,101 | (1,365) | 89,092
Amortization of intangible assets | 2,644 | 496 | 153 | 0 | 3,293
Other operating expenses | 133,680 | 24,622 | 9,666 | (1,365) | 166,603
Income before income taxes | $85,488 | $7,383 | $4,350 | $0 | $97,221
Nine Months Ended September 30, 2013 |  |  |  |  |
Net interest income | $177,319 | $81 | $58 | $0 | $177,458
Provision for loan losses | 4,807 | 0 | 0 | 0 | 4,807
Noninterest income | 40,667 | 29,249 | 12,095 | (1,210) | 80,801
Amortization of intangible assets | 2,720 | 507 | 181 | 0 | 3,408
Other operating expenses | 129,674 | 23,019 | 9,081 | (1,210) | 160,564
Income before income taxes | $80,785 | $5,804 | $2,891 | $0 | $89,480

X
- Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration