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REGULATORY MATTERS | 12 Months Ended
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Dec. 31, 2022
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, 2022, 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 2022 and 2021. Therefore, to satisfy both the minimum risk-based capital ratios and the capital conservation buffer in 2022 and 2021, 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, 2022 and 2021, the amounts, ratios and requirements for the Company are presented below. As of December 31, 2022, the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 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.: |  | ​ |  |  |  |  | ​ |  |  |  |  | ​ |  |  |  |  | ​ |  |  |  | ​
2022 |  | ​ |  |  |  |  | ​ |  |  |  |  | ​ |  |  |  |  | ​ |  |  |  | ​
Tier 1 Leverage ratio | ​ | $ | 1,381,598 |  | 8.79 | % | $ | 628,485 |  | 4.00 | % | ​ | ​ | ​ | ​ | ​ | $ | 785,606 |  | 5.00 | %
Tier 1 risk-based capital | ​ |  | 1,381,598 |  | 15.71 | % |  | 527,695 |  | 6.00 | % | $ | 747,568 | ​ | 8.50 | % | ​ | 703,593 |  | 8.00 | %
Total risk-based capital | ​ |  | 1,442,529 |  | 16.40 | % |  | 703,593 |  | 8.00 | % |  | 923,466 | ​ | 10.50 | % | ​ | 879,491 |  | 10.00 | %
Common equity tier 1 capital | ​ |  | 1,381,439 |  | 15.71 | % |  | 395,771 |  | 4.50 | % |  | 615,644 | ​ | 7.00 | % | ​ | 571,669 |  | 6.50 | %
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 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Community Bank, N.A.: | ​ |  | ​ |  | ​ | ​ |  | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ | ​ |  |  | ​
2022 | ​ |  | ​ |  | ​ | ​ |  | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ | ​ |  |  | ​
Tier 1 Leverage ratio | ​ | $ | 1,122,639 |  | 7.26 | % | $ | 618,874 |  | 4.00 | % | ​ | ​ | ​ | ​ | ​ | $ | 773,593 |  | 5.00 | %
Tier 1 risk-based capital | ​ |  | 1,122,639 |  | 12.86 | % |  | 523,733 |  | 6.00 | % | $ | 741,955 | ​ | 8.50 | % | ​ | 698,311 |  | 8.00 | %
Total risk-based capital | ​ |  | 1,183,570 |  | 13.56 | % |  | 698,311 |  | 8.00 | % |  | 916,533 | ​ | 10.50 | % | ​ | 872,889 |  | 10.00 | %
Common equity tier 1 capital | ​ |  | 1,122,480 |  | 12.86 | % |  | 392,800 |  | 4.50 | % |  | 611,022 | ​ | 7.00 | % | ​ | 567,378 |  | 6.50 | %
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 | %
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- Definition 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 https://asc.fasb.org/extlink&oid=117337116&loc=SL5958575-112826 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(2) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958569-112826 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1D -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958573-112826 + Details
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