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LOANS | 3 Months Ended
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Mar. 31, 2017
LOANS [Abstract] |
LOANS | NOTE E: LOANS The segments of the Company’s loan portfolio are disaggregated into the following classes that allow management to monitor risk and performance:
| · | Consumer mortgages consist primarily of fixed rate residential instruments, typically 10 – 30 years in contractual term, secured by first liens on real property.
| · | Business lending is comprised of general purpose commercial and industrial loans including, but not limited to, agricultural-related and dealer floor plans, as well as mortgages on commercial properties.
| · | Consumer indirect consists primarily of installment loans originated through selected dealerships and are secured by automobiles, marine and other recreational vehicles.
| · | Consumer direct consists of all other loans to consumers such as personal installment loans and lines of credit.
| · | Home equity products are consumer purpose installment loans or lines of credit most often secured by a first or second lien position on residential real estate with terms up to 30 years.
The balances of these classes are summarized as follows:
(000's omitted) |  | March 31, 2017 |  |  | December 31, 2016 |
Consumer mortgage |  | $ | 1,830,800 |  |  | $ | 1,819,701 |
Business lending |  |  | 1,468,465 |  |  |  | 1,490,076 |
Consumer indirect |  |  | 1,055,112 |  |  |  | 1,044,972 |
Consumer direct |  |  | 184,067 |  |  |  | 191,815 |
Home equity |  |  | 393,769 |  |  |  | 401,998 |
Gross loans, including deferred origination costs |  |  | 4,932,213 |  |  |  | 4,948,562 |
Allowance for loan losses |  |  | (47,096 | ) |  |  | (47,233 | )
Loans, net of allowance for loan losses |  | $ | 4,885,117 |  |  | $ | 4,901,329 |
The outstanding balance related to credit impaired acquired loans was $6.5 million and $6.6 million at March 31, 2017 and December 31, 2016, respectively. The changes in the accretable discount related to the credit impaired acquired loans are as follows:
(000’s omitted) |  |  |
Balance at December 31, 2016 |  | $ | 498 |
Accretion recognized, year-to-date |  |  | (72 | )
Net reclassification to accretable from non-accretable |  |  | 100 |
Balance at March 31, 2017 |  | $ | 526 |
Credit Quality Management monitors the credit quality of its loan portfolio on an ongoing basis. Measurement of delinquency and past due status are based on the contractual terms of each loan. Past due loans are reviewed on a monthly basis to identify loans for non-accrual status. The following is an aged analysis of the Company’s past due loans, by class as of March 31, 2017: Legacy Loans (excludes loans acquired after January 1, 2009)
(000’s omitted) |  | Past Due 30 – 89 Days |  |  | 90+ Days Past Due and Still Accruing |  |  | Nonaccrual |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
Consumer mortgage |  | $ | 7,717 |  |  | $ | 742 |  |  | $ | 10,999 |  |  | $ | 19,458 |  |  | $ | 1,657,788 |  |  | $ | 1,677,246 |
Business lending |  |  | 2,776 |  |  |  | 569 |  |  |  | 2,970 |  |  |  | 6,315 |  |  |  | 1,266,627 |  |  |  | 1,272,942 |
Consumer indirect |  |  | 8,941 |  |  |  | 123 |  |  |  | 0 |  |  |  | 9,064 |  |  |  | 1,019,069 |  |  |  | 1,028,133 |
Consumer direct |  |  | 1,047 |  |  |  | 79 |  |  |  | 0 |  |  |  | 1,126 |  |  |  | 174,413 |  |  |  | 175,539 |
Home equity |  |  | 967 |  |  |  | 194 |  |  |  | 1,299 |  |  |  | 2,460 |  |  |  | 312,915 |  |  |  | 315,375 |
Total |  | $ | 21,448 |  |  | $ | 1,707 |  |  | $ | 15,268 |  |  | $ | 38,423 |  |  | $ | 4,430,812 |  |  | $ | 4,469,235 |
Acquired Loans (includes loans acquired after January 1, 2009)
(000’s omitted) |  | Past Due 30 – 89 Days |  |  | 90+ Days Past Due and Still Accruing |  |  | Nonaccrual |  |  | Total Past Due |  |  | Acquired Impaired(1) |  |  | Current |  |  | Total Loans |
Consumer mortgage |  | $ | 907 |  |  | $ | 111 |  |  | $ | 2,574 |  |  | $ | 3,592 |  |  | $ | 0 |  |  | $ | 149,962 |  |  | $ | 153,554 |
Business lending |  |  | 332 |  |  |  | 0 |  |  |  | 1,718 |  |  |  | 2,050 |  |  |  | 5,440 |  |  |  | 188,033 |  |  |  | 195,523 |
Consumer indirect |  |  | 147 |  |  |  | 3 |  |  |  | 0 |  |  |  | 150 |  |  |  | 0 |  |  |  | 26,829 |  |  |  | 26,979 |
Consumer direct |  |  | 100 |  |  |  | 0 |  |  |  | 0 |  |  |  | 100 |  |  |  | 0 |  |  |  | 8,428 |  |  |  | 8,528 |
Home equity |  |  | 415 |  |  |  | 988 |  |  |  | 506 |  |  |  | 1,909 |  |  |  | 0 |  |  |  | 76,485 |  |  |  | 78,394 |
Total |  | $ | 1,901 |  |  | $ | 1,102 |  |  | $ | 4,798 |  |  | $ | 7,801 |  |  | $ | 5,440 |  |  | $ | 449,737 |  |  | $ | 462,978 |
(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, 2016: Legacy Loans (excludes loans acquired after January 1, 2009)
(000’s omitted) |  | Past Due 30 – 89 Days |  |  | 90+ Days Past Due and Still Accruing |  |  | Nonaccrual |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
Consumer mortgage |  | $ | 11,379 |  |  | $ | 1,180 |  |  | $ | 11,352 |  |  | $ | 23,911 |  |  | $ | 1,635,849 |  |  | $ | 1,659,760 |
Business lending |  |  | 3,921 |  |  |  | 145 |  |  |  | 3,811 |  |  |  | 7,877 |  |  |  | 1,269,789 |  |  |  | 1,277,666 |
Consumer indirect |  |  | 13,883 |  |  |  | 166 |  |  |  | 0 |  |  |  | 14,049 |  |  |  | 1,000,776 |  |  |  | 1,014,825 |
Consumer direct |  |  | 1,549 |  |  |  | 58 |  |  |  | 0 |  |  |  | 1,607 |  |  |  | 180,315 |  |  |  | 181,922 |
Home equity |  |  | 1,250 |  |  |  | 414 |  |  |  | 1,437 |  |  |  | 3,101 |  |  |  | 315,928 |  |  |  | 319,029 |
Total |  | $ | 31,982 |  |  | $ | 1,963 |  |  | $ | 16,600 |  |  | $ | 50,545 |  |  | $ | 4,402,657 |  |  | $ | 4,453,202 |
Acquired Loans (includes loans acquired after January 1, 2009)
(000’s omitted) |  | Past Due 30 – 89 Days |  |  | 90+ Days Past Due and Still Accruing |  |  | Nonaccrual |  |  | Total Past Due |  |  | Acquired Impaired(1) |  |  | Current |  |  | Total Loans |
Consumer mortgage |  | $ | 1,539 |  |  | $ | 205 |  |  | $ | 2,332 |  |  | $ | 4,076 |  |  | $ | 0 |  |  | $ | 155,865 |  |  | $ | 159,941 |
Business lending |  |  | 528 |  |  |  | 0 |  |  |  | 1,252 |  |  |  | 1,780 |  |  |  | 5,553 |  |  |  | 205,077 |  |  |  | 212,410 |
Consumer indirect |  |  | 231 |  |  |  | 3 |  |  |  | 0 |  |  |  | 234 |  |  |  | 0 |  |  |  | 29,913 |  |  |  | 30,147 |
Consumer direct |  |  | 231 |  |  |  | 0 |  |  |  | 0 |  |  |  | 231 |  |  |  | 0 |  |  |  | 9,662 |  |  |  | 9,893 |
Home equity |  |  | 778 |  |  |  | 905 |  |  |  | 435 |  |  |  | 2,118 |  |  |  | 0 |  |  |  | 80,851 |  |  |  | 82,969 |
Total |  | $ | 3,307 |  |  | $ | 1,113 |  |  | $ | 4,019 |  |  | $ | 8,439 |  |  | $ | 5,553 |  |  | $ | 481,368 |  |  | $ | 495,360 |
(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 Company uses several credit quality indicators to assess credit risk in an ongoing manner. The Company’s primary credit quality indicator for its business lending portfolio is an internal credit risk rating system that categorizes loans as “pass”, “special mention”, “classified”, or “doubtful”. Credit risk ratings are applied individually to those classes of loans that have significant or unique credit characteristics that benefit from a case-by-case evaluation. In general, the following are the definitions of the Company’s credit quality indicators:
Pass | The condition of the borrower and the performance of the loans are satisfactory or better.
Special Mention | The condition of the borrower has deteriorated although the loan performs as agreed.
Classified | The condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate, if deficiencies are not corrected.
Doubtful | The condition of the borrower has deteriorated to the point that collection of the balance is improbable based on current facts and conditions.
The following table shows the amount of business lending loans by credit quality category:
|  | March 31, 2017 |  |  | December 31, 2016 |
(000’s omitted) |  | Legacy |  |  | Acquired |  |  | Total |  |  | Legacy |  |  | Acquired |  |  | Total |
Pass |  | $ | 1,040,398 |  |  | $ | 147,347 |  |  | $ | 1,187,745 |  |  | $ | 1,051,005 |  |  | $ | 162,165 |  |  | $ | 1,213,170 |
Special mention |  |  | 141,807 |  |  |  | 24,122 |  |  |  | 165,929 |  |  |  | 135,602 |  |  |  | 29,690 |  |  |  | 165,292 |
Classified |  |  | 90,691 |  |  |  | 18,614 |  |  |  | 109,305 |  |  |  | 90,585 |  |  |  | 15,002 |  |  |  | 105,587 |
Doubtful |  |  | 46 |  |  |  | 0 |  |  |  | 46 |  |  |  | 474 |  |  |  | 0 |  |  |  | 474 |
Acquired impaired |  |  | 0 |  |  |  | 5,440 |  |  |  | 5,440 |  |  |  | 0 |  |  |  | 5,553 |  |  |  | 5,553 |
Total |  | $ | 1,272,942 |  |  | $ | 195,523 |  |  | $ | 1,468,465 |  |  | $ | 1,277,666 |  |  | $ | 212,410 |  |  | $ | 1,490,076 |
All other loans are underwritten and structured using standardized criteria and characteristics, primarily payment performance, and are normally risk rated and monitored collectively on a monthly basis. These are typically loans to individuals in the consumer categories and are delineated as either performing or nonperforming. Performing loans include loans classified as current as well as those classified as 30 - 89 days past due. Nonperforming loans include 90+ days past due and still accruing and nonaccrual loans. The following table details the balances in all other loan categories at March 31, 2017: Legacy Loans (excludes loans acquired after January 1, 2009)
(000’s omitted) |  | Consumer Mortgage |  |  | Consumer Indirect |  |  | Consumer Direct |  |  | Home Equity |  |  | Total |
Performing |  | $ | 1,665,505 |  |  | $ | 1,028,010 |  |  | $ | 175,460 |  |  | $ | 313,882 |  |  | $ | 3,182,857 |
Nonperforming |  |  | 11,741 |  |  |  | 123 |  |  |  | 79 |  |  |  | 1,493 |  |  |  | 13,436 |
Total |  | $ | 1,677,246 |  |  | $ | 1,028,133 |  |  | $ | 175,539 |  |  | $ | 315,375 |  |  | $ | 3,196,293 |
Acquired Loans (includes loans acquired after January 1, 2009)
(000’s omitted) |  | Consumer Mortgage |  |  | Consumer Indirect |  |  | Consumer Direct |  |  | Home Equity |  |  | Total |
Performing |  | $ | 150,869 |  |  | $ | 26,976 |  |  | $ | 8,528 |  |  | $ | 76,900 |  |  | $ | 263,273 |
Nonperforming |  |  | 2,685 |  |  |  | 3 |  |  |  | 0 |  |  |  | 1,494 |  |  |  | 4,182 |
Total |  | $ | 153,554 |  |  | $ | 26,979 |  |  | $ | 8,528 |  |  | $ | 78,394 |  |  | $ | 267,455 |
The following table details the balances in all other loan categories at December 31, 2016: Legacy Loans (excludes loans acquired after January 1, 2009)
(000’s omitted) |  | Consumer Mortgage |  |  | Consumer Indirect |  |  | Consumer Direct |  |  | Home Equity |  |  | Total |
Performing |  | $ | 1,647,228 |  |  | $ | 1,014,659 |  |  | $ | 181,864 |  |  | $ | 317,178 |  |  | $ | 3,160,929 |
Nonperforming |  |  | 12,532 |  |  |  | 166 |  |  |  | 58 |  |  |  | 1,851 |  |  |  | 14,607 |
Total |  | $ | 1,659,760 |  |  | $ | 1,014,825 |  |  | $ | 181,922 |  |  | $ | 319,029 |  |  | $ | 3,175,536 |
Acquired Loans (includes loans acquired after January 1, 2009)
(000’s omitted) |  | Consumer Mortgage |  |  | Consumer Indirect |  |  | Consumer Direct |  |  | Home Equity |  |  | Total |
Performing |  | $ | 157,404 |  |  | $ | 30,144 |  |  | $ | 9,893 |  |  | $ | 81,629 |  |  | $ | 279,070 |
Nonperforming |  |  | 2,537 |  |  |  | 3 |  |  |  | 0 |  |  |  | 1,340 |  |  |  | 3,880 |
Total |  | $ | 159,941 |  |  | $ | 30,147 |  |  | $ | 9,893 |  |  | $ | 82,969 |  |  | $ | 282,950 |
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 March 31, 2017 and December 31, 2016 follows:
(000’s omitted) |  | March 31, 2017 |  |  | December 31, 2016 |
Loans with allowance allocation |  | $ | 580 |  |  | $ | 1,109 |
Loans without allowance allocation |  |  | 0 |  |  |  | 556 |
Carrying balance |  |  | 580 |  |  |  | 1,665 |
Contractual balance |  |  | 2,229 |  |  |  | 3,340 |
Specifically allocated allowance |  |  | 46 |  |  |  | 477 |
In the course of working with borrowers, the Company may choose to restructure the contractual terms of certain loans. In this scenario, the Company attempts to work-out an alternative payment schedule with the borrower in order to optimize collectability of the loan. Any loans that are modified are reviewed by the Company to identify if a troubled debt restructuring (“TDR”) has occurred, which is when, for economic or legal reasons related to a borrower’s financial difficulties, the Company grants a concession to the borrower that it would not otherwise consider. Terms may be modified to fit the ability of the borrower to repay in line with its current financial standing and the restructuring of the loan may include the transfer of assets from the borrower to satisfy the debt, a modification of loan terms, or a combination of the two. In accordance with the clarified guidance issued by the OCC, loans that have been discharged in Chapter 7 bankruptcy but not reaffirmed by the borrower, are classified as TDRs, irrespective of payment history or delinquency status, even if the repayment terms for the loan have not been otherwise modified. The Company’s lien position against the underlying collateral remains unchanged. Pursuant to that guidance, the Company records a charge-off equal to any portion of the carrying value that exceeds the net realizable value of the collateral. The amount of loss incurred in the three months ended March 31, 2017 and 2016 was immaterial. TDRs that are less than $0.5 million are collectively included in the general loan loss allocation and the qualitative review. TDRs that are commercial loans and greater than $0.5 million are individually evaluated for impairment, and if necessary, a specific allocation of the allowance for loan losses is provided. As a result, the determination of the amount of allowance for loan losses related to TDRs is the same as detailed in the critical accounting policies. Information regarding TDRs as of March 31, 2017 and December 31, 2016 is as follows:
|  | March 31, 2017 |  |  | December 31, 2016 |
(000’s omitted) |  | Nonaccrual |  |  | Accruing |  |  | Total |  |  | Nonaccrual |  |  | Accruing |  |  | Total |
|  |  | # |  |  | Amount |  |  |  | # |  |  | Amount |  |  |  | # |  |  | Amount |  |  |  | # |  |  | Amount |  |  |  | # |  |  | Amount |  |  |  | # |  |  | Amount |
Consumer mortgage |  |  | 44 |  |  | $ | 2,082 |  |  |  | 43 |  |  | $ | 1,812 |  |  |  | 87 |  |  | $ | 3,894 |  |  |  | 36 |  |  | $ | 1,520 |  |  |  | 45 |  |  | $ | 1,956 |  |  |  | 81 |  |  | $ | 3,476 |
Business lending |  |  | 6 |  |  |  | 76 |  |  |  | 4 |  |  |  | 323 |  |  |  | 10 |  |  |  | 399 |  |  |  | 6 |  |  |  | 91 |  |  |  | 5 |  |  |  | 690 |  |  |  | 11 |  |  |  | 781 |
Consumer indirect |  |  | 0 |  |  |  | 0 |  |  |  | 79 |  |  |  | 776 |  |  |  | 79 |  |  |  | 776 |  |  |  | 0 |  |  |  | 0 |  |  |  | 78 |  |  |  | 771 |  |  |  | 78 |  |  |  | 771 |
Consumer direct |  |  | 0 |  |  |  | 0 |  |  |  | 13 |  |  |  | 76 |  |  |  | 13 |  |  |  | 76 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 65 |  |  |  | 23 |  |  |  | 65 |
Home equity |  |  | 14 |  |  |  | 267 |  |  |  | 7 |  |  |  | 213 |  |  |  | 21 |  |  |  | 480 |  |  |  | 14 |  |  |  | 221 |  |  |  | 7 |  |  |  | 216 |  |  |  | 21 |  |  |  | 437 |
Total |  |  | 64 |  |  | $ | 2,425 |  |  |  | 146 |  |  | $ | 3,200 |  |  |  | 210 |  |  | $ | 5,625 |  |  |  | 56 |  |  | $ | 1,832 |  |  |  | 158 |  |  | $ | 3,698 |  |  |  | 214 |  |  | $ | 5,530 |
The following table presents information related to loans modified in a TDR during the three months ended March 31, 2017 and 2016. Of the loans noted in the table below, all loans for the three months ended March 31, 2017 and 2016 were modified due to a Chapter 7 bankruptcy as described previously. The financial effects of these restructurings were immaterial.
|  | Three Months Ended March 31, 2017 |  |  | Three Months Ended March 31, 2016 |
(000’s omitted) |  | Number of loans modified |  |  | Outstanding Balance |  |  | Number of loans modified |  |  | Outstanding Balance |
Consumer mortgage |  |  | 7 |  |  | $ | 502 |  |  |  | 4 |  |  | $ | 266 |
Business lending |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer indirect |  |  | 8 |  |  |  | 106 |  |  |  | 12 |  |  |  | 238 |
Consumer direct |  |  | 4 |  |  |  | 15 |  |  |  | 0 |  |  |  | 0 |
Home equity |  |  | 2 |  |  |  | 98 |  |  |  | 1 |  |  |  | 0 |
Total |  |  | 21 |  |  | $ | 721 |  |  |  | 17 |  |  | $ | 504 |
Allowance for Loan Losses 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 March 31, 2017 |
(000’s omitted) |  | Consumer Mortgage |  |  | Business Lending |  |  | Consumer Indirect |  |  | Consumer Direct |  |  | Home Equity |  |  | Unallocated |  |  | Acquired Impaired |  |  | Total |
Beginning balance |  | $ | 10,094 |  |  | $ | 17,220 |  |  | $ | 13,782 |  |  | $ | 2,979 |  |  | $ | 2,399 |  |  | $ | 651 |  |  | $ | 108 |  |  | $ | 47,233 |
Charge-offs |  |  | (85 | ) |  |  | (695 | ) |  |  | (1,947 | ) |  |  | (417 | ) |  |  | (38 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (3,182 | )
Recoveries |  |  | 7 |  |  |  | 71 |  |  |  | 869 |  |  |  | 245 |  |  |  | 25 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,217 |
Provision |  |  | 133 |  |  |  | 261 |  |  |  | 1,292 |  |  |  | 45 |  |  |  | (27 | ) |  |  | 122 |  |  |  | 2 |  |  |  | 1,828 |
Ending balance |  | $ | 10,149 |  |  | $ | 16,857 |  |  | $ | 13,996 |  |  | $ | 2,852 |  |  | $ | 2,359 |  |  | $ | 773 |  |  | $ | 110 |  |  | $ | 47,096 |
|  | Three Months Ended March 31, 2016 |
(000’s omitted) |  | Consumer Mortgage |  |  | Business Lending |  |  | Consumer Indirect |  |  | Consumer Direct |  |  | Home Equity |  |  | Unallocated |  |  | Acquired Impaired |  |  | Total |
Beginning balance |  | $ | 10,198 |  |  | $ | 15,749 |  |  | $ | 12,422 |  |  | $ | 2,997 |  |  | $ | 2,666 |  |  | $ | 1,201 |  |  | $ | 168 |  |  | $ | 45,401 |
Charge-offs |  |  | (88 | ) |  |  | (210 | ) |  |  | (1,854 | ) |  |  | (462 | ) |  |  | (57 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,671 | )
Recoveries |  |  | 45 |  |  |  | 136 |  |  |  | 1,114 |  |  |  | 221 |  |  |  | 9 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,525 |
Provision |  |  | (7 | ) |  |  | 1,020 |  |  |  | 652 |  |  |  | 119 |  |  |  | (38 | ) |  |  | (322 | ) |  |  | (83 | ) |  |  | 1,341 |
Ending balance |  | $ | 10,148 |  |  | $ | 16,695 |  |  | $ | 12,334 |  |  | $ | 2,875 |  |  | $ | 2,580 |  |  | $ | 879 |  |  | $ | 85 |  |  | $ | 45,596 |

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