XML 51 R31.htm IDEA: XBRL DOCUMENT
v2.4.1.9

ACQUISITIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
ACQUISITIONS [Abstract] |
Estimated Fair Value of Assets Acquired and Liabilities Assumed | The following table summarizes the estimated fair value of the assets acquired and liabilities assumed.
(000s omitted) |  | 2014 |  |  | 2013 |  |  | 2012 |
Consideration paid (received): |  |  |  |  |  |  |  |  |
Cash/Total net consideration paid (received) |  | $ | 924 |  |  | $ | (291,980 | ) |  | $ | (595,462 | )
Recognized amounts of identifiable assets acquired and liabilities assumed: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 0 |  |  |  | 0 |  |  |  | 5,510 |
Investment securities |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Loans |  |  | 0 |  |  |  | 1,106 |  |  |  | 160,116 |
Premises and equipment |  |  | 0 |  |  |  | 2,549 |  |  |  | 4,941 |
Accrued interest receivable |  |  | 0 |  |  |  | 5 |  |  |  | 588 |
Other assets/(liabilities), net |  |  | 163 |  |  |  | (18 | ) |  |  | 171 |
Core deposit intangibles |  |  | 0 |  |  |  | 2,537 |  |  |  | 6,521 |
Other intangibles |  |  | 578 |  |  |  | 9 |  |  |  | 0 |
Deposits |  |  | 0 |  |  |  | (303,456 | ) |  |  | (797,962 | )
Borrowings |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total identifiable assets (liabilities), net |  |  | 741 |  |  |  | (297,268 | ) |  |  | (620,115 | )
Goodwill |  | $ | 183 |  |  | $ | 5,288 |  |  | $ | 24,653 |
Summary of Loans Acquired | The following is a summary of the loans acquired from HSBC and First Niagara at the date of acquisition:
(000’s omitted) |  | Acquired Impaired Loans |  |  | Acquired Non-Impaired Loans |  |  | Total Acquired Loans |
Contractually required principal and interest at acquisition |  | $ | 0 |  |  | $ | 201,745 |  |  | $ | 201,745 |
Contractual cash flows not expected to be collected |  |  | 0 |  |  |  | (3,555 | ) |  |  | (3,555 | )
Expected cash flows at acquisition |  |  | 0 |  |  |  | 198,190 |  |  |  | 198,190 |
Interest component of expected cash flows |  |  | 0 |  |  |  | (38,074 | ) |  |  | (38,074 | )
Fair value of acquired loans |  | $ | 0 |  |  | $ | 160,116 |  |  | $ | 160,116 |

X
- Definition Tabular disclosure regarding loans acquired during the period. + References No definition available. + Details
Name: | cbu_SummaryOfLoansAcquiredTableTextBlock
Namespace Prefix: | cbu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration