XML 63 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.8

LOANS (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2014
LOANS [Abstract] |
Schedule of Loans Receivable, Net | The balances of these classes are summarized as follows:
| September 30, | December 31,
(000's omitted) | 2014 | 2013
Consumer mortgage | $1,598,298 | $1,582,058
Business lending | 1,251,178 | 1,260,364
Consumer indirect | 841,975 | 740,002
Consumer direct | 186,672 | 180,139
Home equity | 339,121 | 346,520
Gross loans, including deferred origination costs | 4,217,244 | 4,109,083
Allowance for loan losses | (45,273) | (44,319)
Loans, net of allowance for loan losses | $4,171,971 | $4,064,764
Schedule of Accretable Discount Related to Credit Impaired Acquired Loans | The outstanding balance related to credit impaired acquired loans was $7.0 million and $13.1 million at September 30, 2014 and December 31, 2013, respectively. 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 | (567)
Net reclassification to accretable from nonaccretable | 355
Balance at September 30, 2014 | $785
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, 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 | $12,044 | $2,074 | $12,228 | $26,346 | $1,499,800 | $1,526,146
Business lending | 3,567 | 66 | 3,005 | 6,638 | 1,101,014 | 1,107,652
Consumer indirect | 9,483 | 115 | 11 | 9,609 | 830,786 | 840,395
Consumer direct | 1,201 | 20 | 2 | 1,223 | 179,165 | 180,388
Home equity | 2,349 | 269 | 2,067 | 4,685 | 272,045 | 276,730
Total | $28,644 | $2,544 | $17,313 | $48,501 | $3,882,810 | $3,931,311
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 | $2,303 | $53 | $2,033 | $4,389 | $0 | $67,763 | $72,152
Business lending | 134 | 0 | 1,421 | 1,555 | 5,487 | 136,484 | 143,526
Consumer indirect | 64 | 0 | 0 | 64 | 0 | 1,516 | 1,580
Consumer direct | 148 | 18 | 0 | 166 | 0 | 6,118 | 6,284
Home equity | 483 | 75 | 556 | 1,114 | 0 | 61,277 | 62,391
Total | $3,132 | $146 | $4,010 | $7,288 | $5,487 | $273,158 | $285,933
(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:
| September 30, 2014 |  | December 31, 2013
(000’s omitted) | Legacy | Acquired | Total |  | Legacy | Acquired | Total
Pass | $927,154 | $95,640 | $1,022,794 |  | $908,885 | $116,271 | $1,025,156
Special mention | 104,353 | 20,567 | 124,920 |  | 93,600 | 24,264 | 117,864
Classified | 76,145 | 21,832 | 97,977 |  | 83,379 | 26,714 | 110,093
Doubtful | 0 | 0 | 0 |  | 161 | 0 | 161
Acquired impaired | 0 | 5,487 | 5,487 |  | 0 | 7,090 | 7,090
Total | $1,107,652 | $143,526 | $1,251,178 |  | $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 September 30, 2014: Legacy loans (excludes loans acquired after January 1, 2009)
| Consumer | Consumer | Consumer | Home |
(000’s omitted) | Mortgage | Indirect | Direct | Equity | Total
Performing | $1,511,844 | $840,269 | $180,366 | $274,394 | $2,806,873
Nonperforming | 14,302 | 126 | 22 | 2,336 | 16,786
Total | $1,526,146 | $840,395 | $180,388 | $276,730 | $2,823,659
Acquired loans (includes loans acquired after January 1, 2009)
| Consumer | Consumer | Consumer | Home |
(000’s omitted) | Mortgage | Indirect | Direct | Equity | Total
Performing | $70,066 | $1,580 | $6,266 | $61,760 | $139,672
Nonperforming | 2,086 | 0 | 18 | 631 | 2,735
Total | $72,152 | $1,580 | $6,284 | $62,391 | $142,407
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 | All loan classes are collectively evaluated for impairment except business lending, as described in Note C. A summary of individually evaluated impaired loans as of September 30, 2014 and December 31, 2013 follows:
| September 30, | December 31,
(000’s omitted) | 2014 | 2013
Loans with allowance allocation | $945 | $945
Loans without allowance allocation | 0 | 600
Carrying balance | 945 | 1,545
Contractual balance | 1,003 | 1,852
Specifically allocated allowance | 50 | 50
Troubled Debt Restructurings on Financing Receivables | Information regarding TDRs as of September 30, 2014 and December 31, 2013 is as follows:
| September 30, 2014 |  | December 31, 2013
(000’s omitted) | Nonaccrual | Accruing | Total |  | Nonaccrual | Accruing | Total
| # | Amount | # | Amount | # | Amount |  | # | Amount | # | Amount | # | Amount
Consumer mortgage | 37 | $1,796 | 50 | $2,215 | 87 | $4,011 |  | 31 | $1,682 | 48 | $2,171 | 79 | $3,853
Business lending | 7 | 609 | 2 | 93 | 9 | 702 |  | 4 | 162 | 1 | 47 | 5 | 209
Consumer indirect | 0 | 0 | 81 | 693 | 81 | 693 |  | 0 | 0 | 98 | 692 | 98 | 692
Consumer direct | 0 | 0 | 19 | 80 | 19 | 80 |  | 0 | 0 | 46 | 116 | 46 | 116
Home equity | 14 | 297 | 14 | 328 | 28 | 625 |  | 12 | 202 | 20 | 363 | 32 | 565
Total | 58 | $2,702 | 166 | $3,409 | 224 | $6,111 |  | 47 | $2,046 | 213 | $3,389 | 260 | $5,435
The following table presents information related to loans modified in a TDR during the three and nine months ended September 30, 2014. Of the loans noted in the table below, all but two loans for the three and nine months ended September 30, 2014 were modified due to a Chapter 7 bankruptcy as described previously. The two exceptions were business loans restructured via granting a waiver of payments for a period of time. The financial effects of these restructurings were immaterial.
| Three Month Ended September 30, 2014 |  | Nine Month Ended September 30, 2014
(000’s omitted) | Number of loans modified | Outstanding Balance |  | Number of loans modified | Outstanding Balance
Consumer mortgage | 6 | $283 |  | 22 | $1,016
Business lending | 0 | 0 |  | 7 | 556
Consumer indirect | 16 | 165 |  | 29 | 334
Consumer direct | 5 | 7 |  | 7 | 14
Home equity | 0 | 0 |  | 5 | 173
Total | 27 | $455 |  | 70 | $2,093
Schedule of Allowance for Loan Losses by Class | The allowance for loan losses is general in nature and is available to absorb losses from any loan type despite the analysis below. The following presents by class the activity in the allowance for loan losses:
| Three Months Ended September 30, 2014
| Consumer | Business | Consumer | Consumer | Home |  | Acquired |
(000’s omitted) | Mortgage | Lending | Indirect | Direct | Equity | Unallocated | Impaired | Total
Beginning balance | $9,375 | $16,553 | $11,354 | $3,298 | $1,860 | $2,012 | $163 | $44,615
Charge-offs | (203) | (435) | (1,711) | (307) | (74) | 0 | (10) | (2,740)
Recoveries | 14 | 335 | 1,025 | 239 | 38 | 0 | 0 | 1,651
Provision | 268 | 138 | 1,231 | 100 | 77 | (65) | (2) | 1,747
Ending balance | $9,454 | $16,591 | $11,899 | $3,330 | $1,901 | $1,947 | $151 | $45,273
| 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
| Nine Months Ended September 30, 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 | (734) | (940) | (4,573) | (1,219) | (450) | 0 | (30) | (7,946)
Recoveries | 67 | 607 | 2,826 | 677 | 76 | 0 | 0 | 4,253
Provision | 1,127 | (583) | 3,398 | 691 | 445 | (82) | (349) | 4,647
Ending balance | $9,454 | $16,591 | $11,899 | $3,330 | $1,901 | $1,947 | $151 | $45,273
| 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

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. + References No definition available. + Details
Name: | cbu_BusinessLendingFinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | cbu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | cbu_NonBusinessLendingFinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | cbu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | cbu_ScheduleOfAccretableDiscountRelatedToCreditImpairedAcquiredLoansTableTextBlock
Namespace Prefix: | cbu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration