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REGULATORY MATTERS

12 Months Ended

Dec. 31, 2021

REGULATORY MATTERS

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, 2021, that the Company and Bank meet all applicable capital adequacy requirements.

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 is 2.50% for both 2021 and 2020. Therefore, to satisfy both the minimum risk-based capital ratios and the capital conservation buffer in 2021 and 2020, the Company and the Bank must maintain: (i) Common equity Tier 1 capital to total risk-weighted assets of at least 7.0%, (ii) Tier 1 capital to total risk-weighted assets of at least 8.5%, and (iii) Total capital (Tier 1 capital plus Tier 2 capital) to total risk-weighted assets of at least 10.5%. As of December 31, 2021 and 2020, the amounts, ratios and requirements for the Company are presented below. As of December 31, 2021, the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action.

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	For capital adequacy				​	To be well-capitalized
​	​	​	​	​	​	​	For capital adequacy				​	purposes plus Capital				​	under prompt
​	​	Actual				​	purposes				​	Conservation Buffer				​	corrective action
(000’s omitted)		Amount			Ratio		Amount			Ratio		Amount			Ratio		Amount			Ratio
Community Bank System, Inc.:		​					​					​					​				​
2021		​					​					​					​				​
Tier 1 Leverage ratio	​	$	1,331,368		9.09	%	$	585,594		4.00	%	​	​		​	​	$	731,993		5.00	%
Tier 1 risk-based capital	​		1,331,368		18.60	%		429,559		6.00	%	$	608,542		8.50	%	​	572,746		8.00	%
Total risk-based capital	​		1,380,458		19.28	%		572,746		8.00	%		751,729		10.50	%	​	715,932		10.00	%
Common equity tier 1 capital	​		1,331,259		18.60	%		322,169		4.50	%		501,152		7.00	%	​	465,356		6.50	%
2020	​		​			​		​			​		​				​	​			​
Tier 1 Leverage ratio	​	$	1,314,864		10.16	%	$	517,736		4.00	%	​	​		​	​	$	647,169		5.00	%
Tier 1 risk-based capital	​		1,314,864		18.99	%		415,472		6.00	%	$	588,585		8.50	%	​	553,962		8.00	%
Total risk-based capital	​		1,375,704		19.87	%		553,962		8.00	%		727,075		10.50	%	​	692,453		10.00	%
Common equity tier 1 capital	​		1,239,754		17.90	%		311,604		4.50	%		484,717		7.00	%	​	450,094		6.50	%
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Community Bank, N.A.:	​					​					​						​				​
2021	​					​					​						​				​
Tier 1 Leverage ratio	​	$	1,058,091		7.26	%	$	582,631		4.00	%	​	​		​	​	$	728,289		5.00	%
Tier 1 risk-based capital	​		1,058,091		14.92	%		425,393		6.00	%	$	602,640		8.50	%	​	567,190		8.00	%
Total risk-based capital	​		1,107,181		15.62	%		567,190		8.00	%		744,437		10.50	%	​	708,988		10.00	%
Common equity tier 1 capital	​		1,057,982		14.92	%		319,045		4.50	%		496,292		7.00	%	​	460,842		6.50	%
2020	​		​			​		​			​						​	​			​
Tier 1 Leverage ratio	​	$	1,028,285		7.98	%	$	515,552		4.00	%	​	​		​	​	$	644,440		5.00	%
Tier 1 risk-based capital	​		1,028,285		14.98	%		411,880		6.00	%	$	583,497		8.50	%	​	549,174		8.00	%
Total risk-based capital	​		1,089,125		15.87	%		549,174		8.00	%		720,791		10.50	%	​	686,467		10.00	%
Common equity tier 1 capital	​		1,028,175		14.98	%		308,910		4.50	%		480,527		7.00	%	​	446,204		6.50	%

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The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1F
-URI http://asc.fasb.org/extlink&oid=117337116&loc=SL5958575-112826

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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