XML 60 R45.htm IDEA: XBRL DOCUMENT
v3.3.1.900

REGULATORY MATTERS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
REGULATORY MATTERS [Abstract] |
Capital Ratios and Amounts | As of December 31, 2015, the most recent notification from the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action.
|  | Actual |  |  | For capital adequacy purposes |  |  | To be well-capitalized under prompt corrective action |
|  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
Community Bank System, Inc.: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage ratio |  | $ | 788,717 |  |  |  | 10.32 | % |  | $ | 305,761 |  |  |  | 4.00 | % |  | $ | 382,201 |  |  |  | 5.00 | %
Tier 1 risk-based capital |  |  | 788,717 |  |  |  | 17.09 | % |  |  | 276,886 |  |  |  | 6.00 | % |  |  | 369,181 |  |  |  | 8.00 | %
Total risk-based capital |  |  | 834,539 |  |  |  | 18.08 | % |  |  | 369,181 |  |  |  | 8.00 | % |  |  | 461,477 |  |  |  | 10.00 | %
Common equity tier 1 capital |  |  | 689,528 |  |  |  | 14.94 | % |  |  | 207,664 |  |  |  | 4.50 | % |  |  | 299,960 |  |  |  | 6.50 | %
2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage ratio |  |  | 705,163 |  |  |  | 9.96 | % |  |  | 283,255 |  |  |  | 4.00 | % |  |  | 354,069 |  |  |  | 5.00 | %
Tier 1 risk-based capital |  |  | 705,163 |  |  |  | 17.61 | % |  |  | 160,214 |  |  |  | 4.00 | % |  |  | 240,321 |  |  |  | 6.00 | %
Total risk-based capital |  |  | 750,942 |  |  |  | 18.75 | % |  |  | 320,428 |  |  |  | 8.00 | % |  |  | 400,535 |  |  |  | 10.00 | %
Community Bank, N.A.: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage ratio |  | $ | 673,443 |  |  |  | 8.88 | % |  | $ | 303,256 |  |  |  | 4.00 | % |  | $ | 379,070 |  |  |  | 5.00 | %
Tier 1 risk-based capital |  |  | 673,443 |  |  |  | 14.65 | % |  |  | 275,739 |  |  |  | 6.00 | % |  |  | 367,652 |  |  |  | 8.00 | %
Total risk-based capital |  |  | 719,265 |  |  |  | 15.65 | % |  |  | 367,652 |  |  |  | 8.00 | % |  |  | 459,565 |  |  |  | 10.00 | %
Common equity tier 1 capital |  |  | 673,326 |  |  |  | 14.65 | % |  |  | 206,804 |  |  |  | 4.50 | % |  |  | 298,717 |  |  |  | 6.50 | %
2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage ratio |  |  | 584,014 |  |  |  | 8.27 | % |  |  | 282,517 |  |  |  | 4.00 | % |  |  | 353,146 |  |  |  | 5.00 | %
Tier 1 risk-based capital |  |  | 584,014 |  |  |  | 14.64 | % |  |  | 159,603 |  |  |  | 4.00 | % |  |  | 239,404 |  |  |  | 6.00 | %
Total risk-based capital |  |  | 629,793 |  |  |  | 15.78 | % |  |  | 319,206 |  |  |  | 8.00 | % |  |  | 399,007 |  |  |  | 10.00 | %

X
- References No definition available. + Details
Name: | us-gaap_RegulatoryCapitalRequirementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958570-112826 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958568-112826 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=35709795&loc=d3e65071-112826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958577-112826 + Details
Name: | us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration