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REGULATORY MATTERS | 12 Months Ended
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Dec. 31, 2016
REGULATORY MATTERS [Abstract] |
REGULATORY MATTERS | NOTE P: REGULATORY MATTERS The Company and the Bank are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Management believes, as of December 31, 2016, that the Company and Bank meet all applicable capital adequacy requirements. Basel III Transitional rules became effective for the Company on January 1, 2015 with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019. Beginning in 2016, the Company and the Bank are required to maintain a “capital conservation buffer,” composed entirely of common equity Tier 1 capital, in addition to minimum risk-based capital ratios. The required capital conservation buffer for 2016 is 0.625%. Therefore, to satisfy both the minimum risk-based capital ratios and the capital conservation buffer in 2016, the Company and the Bank must maintain: (i) Common equity Tier 1 capital to total risk-weighted assets of at least 5.125%, (ii) Tier 1 capital to total risk-weighted assets of at least 6.625%, and (iii) Total capital (Tier 1 capital plus Tier 2 capital) to total risk-weighted assets of at least 8.625%. As of December 31, 2016 and 2015, the amounts, ratios and requirements for the Company are presented below calculated under the Basel III Standardized Transitional Approach. As of December 31, 2016, 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 |  |  | For capital adequacy purposes plus Capital Conservation Buffer |  |  | To be well-capitalized under prompt corrective action |
(000's omitted) |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
Community Bank System, Inc.: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage ratio |  | $ | 858,347 |  |  |  | 10.55 | % |  | $ | 325,438 |  |  |  | 4.00 | % |  |  |  |  |  |  |  | $ | 406,798 |  |  |  | 5.00 | %
Tier 1 risk-based capital |  |  | 858,347 |  |  |  | 18.10 | % |  |  | 284,583 |  |  |  | 6.00 | % |  | $ | 314,228 |  |  |  | 6.625 | % |  |  | 379,445 |  |  |  | 8.00 | %
Total risk-based capital |  |  | 905,996 |  |  |  | 19.10 | % |  |  | 379,445 |  |  |  | 8.00 | % |  |  | 409,089 |  |  |  | 8.625 | % |  |  | 474,306 |  |  |  | 10.00 | %
Common equity tier 1 capital |  |  | 759,199 |  |  |  | 16.01 | % |  |  | 213,438 |  |  |  | 4.50 | % |  |  | 243,082 |  |  |  | 5.125 | % |  |  | 308,299 |  |  |  | 6.50 | %
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 | %
Community Bank, N.A.: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tier 1 Leverage ratio |  | $ | 672,633 |  |  |  | 8.30 | % |  | $ | 324,080 |  |  |  | 4.00 | % |  |  |  |  |  |  |  |  |  | $ | 405,099 |  |  |  | 5.00 | %
Tier 1 risk-based capital |  |  | 672,633 |  |  |  | 14.28 | % |  |  | 282,662 |  |  |  | 6.00 | % |  | $ | 312,106 |  |  |  | 6.625 | % |  |  | 376,883 |  |  |  | 8.00 | %
Total risk-based capital |  |  | 720,282 |  |  |  | 15.29 | % |  |  | 376,883 |  |  |  | 8.00 | % |  |  | 406,327 |  |  |  | 8.625 | % |  |  | 471,104 |  |  |  | 10.00 | %
Common equity tier 1 capital |  |  | 672,578 |  |  |  | 14.28 | % |  |  | 211,997 |  |  |  | 4.50 | % |  |  | 241,441 |  |  |  | 5.125 | % |  |  | 306,217 |  |  |  | 6.50 | %
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 | %

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- Definition The entire disclosure for banks, savings institutions, and credit unions, for regulatory capital requirements imposed by the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS) or for any state imposed capital requirements, as applicable. The disclosure may include (1) a description of regulatory capital requirements (a) for capital adequacy purposes and (b) established by the prompt corrective action provisions of Section 38 of the Federal Depository Insurance Act; (2) the actual or possible material effects of noncompliance with such requirements; (3) whether the entity is in compliance with the regulatory capital requirements including (a) required and actual ratios and amounts of Tier 1 leverage, Tier 1 risk-based, and total risk-based capital, tangible capital (for savings institutions), and Tier 3 capital for market risk (for certain banks and bank holding companies), (b) factors that may significantly affect capital adequacy; (4) the prompt corrective action category in which the entity was classified as of its most recent notification; (5) whether management believes any conditions or events since notification have changed the entity's category. Also may include additional information that might be disclosed in situations where substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. + References Reference 1: 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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1C -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958572-112826 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1E -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958574-112826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -URI http://asc.fasb.org/extlink&oid=35709795&loc=d3e65071-112826 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958569-112826 Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1F -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958575-112826 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958568-112826 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1D -URI http://asc.fasb.org/extlink&oid=35709795&loc=SL5958573-112826 + Details
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