XML 58 R47.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Revenue from Contracts with Customers Revenue from Contracts with Customers (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2018
Revenue from Contract with Customer [Abstract] |
Contract with Customer, Asset and Liability [Table Text Block] |
|  | Three Months Ended September 30, 2018
Revenue by Operating Segment (in thousands) |  | PNB |  | GFSC |  | SEPH |  | All Other |  | Total
Income from fiduciary activities |  |  |  |  |  |  |  |  |  |  |
Personal trust and agency accounts |  | $ | 1,994 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,994 |
Employee benefit and retirement-related accounts |  | 1,703 |  |  | — |  |  | — |  |  | — |  |  | 1,703 |
Investment management and investment advisory agency accounts |  | 2,353 |  |  | — |  |  | — |  |  | — |  |  | 2,353 |
Other |  | 368 |  |  | — |  |  | — |  |  | — |  |  | 368 |
Service charges on deposit accounts |  |  |  |  |  |  |  |  |  |
Non-sufficient funds (NSF) fees |  | 1,926 |  |  | — |  |  | — |  |  | — |  |  | 1,926 |
Demand deposit account (DDA) charges |  | 764 |  |  | — |  |  | — |  |  | — |  |  | 764 |
Other |  | 171 |  |  | — |  |  | — |  |  | — |  |  | 171 |
Other service income (1) |  |  |  |  |  |  |  |  |  |
Credit card |  | 592 |  |  | 6 |  |  | — |  |  | — |  |  | 598 |
HELOC |  | 128 |  |  | — |  |  | — |  |  | — |  |  | 128 |
Installment |  | 60 |  |  | — |  |  | 6 |  |  | — |  |  | 66 |
Real estate |  | 2,145 |  |  | — |  |  | — |  |  | — |  |  | 2,145 |
Commercial |  | 291 |  |  | — |  |  | 18 |  |  | — |  |  | 309 |
Checkcard fee income |  | 4,352 |  |  | — |  |  | — |  |  | — |  |  | 4,352 |
Bank owned life insurance income (2) |  | 960 |  |  | — |  |  | — |  |  | 1,625 |  |  | 2,585 |
ATM fees |  | 500 |  |  | — |  |  | — |  |  | — |  |  | 500 |
OREO valuation adjustments (2) |  | (78 | ) |  | — |  |  | 1 |  |  | — |  |  | (77 | )
Gain (loss) on sale of OREO, net |  | 36 |  |  | — |  |  | (117 | ) |  | — |  |  | (81 | )
Net loss on sale of investment securities (2) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
(Loss) gain on equity securities, net (2) |  | (44 | ) |  | — |  |  | — |  |  | (282 | ) |  | (326 | )
Other components of net periodic pension benefit income (2) |  | 1,653 |  |  | 18 |  |  | 34 |  |  | — |  |  | 1,705 |
Miscellaneous (3) |  | 2,685 |  |  | 39 |  |  | (41 | ) |  | 198 |  |  | 2,881 |
Total other income |  | $ | 22,559 |  |  | $ | 63 |  |  | $ | (99 | ) |  | $ | 1,541 |  |  | $ | 24,064 |
(1) Of the $3.2 million of revenue included within "Other service income", approximately $1.2 million is within the scope of ASC 606, with the remaining $2 million consisting primarily of residential real estate loan fees which are out of scope. (2) Not within the scope of ASC 606. (3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $2.9 million, all of which are within the scope of ASC 606.
|  | Three Months Ended September 30, 2017 (4)
Revenue by Operating Segment (in thousands) |  | PNB |  | GFSC |  | SEPH |  | All Other |  | Total
Income from fiduciary activities |  |  |  |  |  |  |  |  |  |  |
Personal trust and agency accounts |  | $ | 1,995 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,995 |
Employee benefit and retirement-related accounts |  | 1,532 |  |  | — |  |  | — |  |  | — |  |  | 1,532 |
Investment management and investment advisory agency accounts |  | 2,077 |  |  | — |  |  | — |  |  | — |  |  | 2,077 |
Other |  | 328 |  |  | — |  |  | — |  |  | — |  |  | 328 |
Service charges on deposit accounts |  |  |  |  |  |  |  |  |  |
Non-sufficient funds (NSF) fees |  | 2,100 |  |  | — |  |  | — |  |  | — |  |  | 2,100 |
Demand deposit account (DDA) charges |  | 941 |  |  | — |  |  | — |  |  | — |  |  | 941 |
Other |  | 175 |  |  | — |  |  | — |  |  | — |  |  | 175 |
Other service income (1) |  |  |  |  |  |  |  |  |  |
Credit card |  | 537 |  |  | — |  |  | — |  |  | — |  |  | 537 |
HELOC |  | 123 |  |  | — |  |  | — |  |  | — |  |  | 123 |
Installment |  | 53 |  |  | 1 |  |  | — |  |  | — |  |  | 54 |
Real estate |  | 2,144 |  |  | — |  |  | 31 |  |  | — |  |  | 2,175 |
Commercial |  | 297 |  |  | — |  |  | 171 |  |  | — |  |  | 468 |
Checkcard fee income |  | 3,974 |  |  | — |  |  | — |  |  | — |  |  | 3,974 |
Bank owned life insurance income (2) |  | 1,478 |  |  | — |  |  | — |  |  | 95 |  |  | 1,573 |
ATM fees |  | 605 |  |  | — |  |  | — |  |  | — |  |  | 605 |
OREO valuation adjustments (2) |  | (22 | ) |  | — |  |  | — |  |  | — |  |  | (22 | )
Gain on sale of OREO, net |  | 44 |  |  | — |  |  | 7 |  |  | — |  |  | 51 |
Other components of net periodic pension benefit income (2) |  | 1,403 |  |  | 16 |  |  | 29 |  |  | — |  |  | 1,448 |
Miscellaneous (3) |  | 1,986 |  |  | 17 |  |  | 202 |  |  | 1,198 |  |  | 3,403 |
Total other income |  | $ | 21,770 |  |  | $ | 34 |  |  | $ | 440 |  |  | $ | 1,293 |  |  | $ | 23,537 |
(1) Of the $3.4 million of revenue included within "Other service income", approximately $1.1 million is within the scope of ASC 606, with the remaining $2.3 million consisting primarily of residential real estate loan fees which are out of scope. (2) Not within the scope of ASC 606. (3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $3.4 million, all of which are within the scope of ASC 606. (4) The Corporation elected the modified retrospective approach of adoption; therefore, prior period balances are presented under legacy GAAP and may not be comparable to current year presentation.
|  | Nine Months Ended September 30, 2018
Revenue by Operating Segment (in thousands) |  | PNB |  | GFSC |  | SEPH |  | All Other |  | Total
Income from fiduciary activities |  |  |  |  |  |  |  |  |  |
Personal trust and agency accounts |  | $ | 6,383 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,383 |
Employee benefit and retirement-related accounts |  | 5,003 |  |  | — |  |  | — |  |  | — |  |  | 5,003 |
Investment management and investment advisory agency accounts |  | 6,936 |  |  | — |  |  | — |  |  | — |  |  | 6,936 |
Other |  | 1,157 |  |  | — |  |  | — |  |  | — |  |  | 1,157 |
Service charges on deposit accounts |  |  |  |  |  |  |  |  |  |
Non-sufficient funds (NSF) fees |  | 5,608 |  |  | — |  |  | — |  |  | — |  |  | 5,608 |
Demand deposit account (DDA) charges |  | 2,503 |  |  | — |  |  | — |  |  | — |  |  | 2,503 |
Other |  | 498 |  |  | — |  |  | — |  |  | — |  |  | 498 |
Other service income (1) |  |  |  |  |  |  |  |  |  |
Credit card |  | 1,652 |  |  | 20 |  |  | — |  |  | — |  |  | 1,672 |
HELOC |  | 345 |  |  | — |  |  | — |  |  | — |  |  | 345 |
Installment |  | 197 |  |  | — |  |  | 6 |  |  | — |  |  | 203 |
Real estate |  | 6,748 |  |  | — |  |  | — |  |  | — |  |  | 6,748 |
Commercial |  | 847 |  |  | — |  |  | 1,075 |  |  | — |  |  | 1,922 |
Checkcard fee income |  | 12,736 |  |  | — |  |  | — |  |  | — |  |  | 12,736 |
Bank owned life insurance income (2) |  | 2,822 |  |  | — |  |  | — |  |  | 1,803 |  |  | 4,625 |
ATM fees |  | 1,534 |  |  | — |  |  | — |  |  | — |  |  | 1,534 |
OREO valuation adjustments (2) |  | (179 | ) |  | — |  |  | (219 | ) |  | — |  |  | (398 | )
Gain on sale of OREO, net |  | 1,442 |  |  | — |  |  | 2,651 |  |  | — |  |  | 4,093 |
Net loss on sale of investment securities (2) |  | (2,271 | ) |  | — |  |  | — |  |  | — |  |  | (2,271 | )
(Loss) gain on equity securities, net (2) |  | (11 | ) |  | — |  |  | — |  |  | 3,478 |  |  | 3,467 |
Other components of net periodic pension benefit income (2) |  | 4,957 |  |  | 56 |  |  | 102 |  |  | — |  |  | 5,115 |
Miscellaneous (3) |  | 5,637 |  |  | 59 |  |  | (56 | ) |  | 690 |  |  | 6,330 |
Total other income |  | $ | 64,544 |  |  | $ | 135 |  |  | $ | 3,559 |  |  | $ | 5,971 |  |  | $ | 74,209 |
(1) Of the $10.9 million of revenue included within "Other service income", approximately $4.4 million is within the scope of ASC 606, with the remaining $6.5 million consisting primarily of residential real estate loan fees which are out of scope. (2) Not within the scope of ASC 606. (3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $6.3 million, all of which are within the scope of ASC 606.
|  | Nine Months Ended September 30, 2017 (4)
Revenue by Operating Segment (in thousands) |  | PNB |  | GFSC |  | SEPH |  | All Other |  | Total
Income from fiduciary activities |  |  |  |  |  |  |  |  |  |
Personal trust and agency accounts |  | $ | 5,793 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,793 |
Employee benefit and retirement-related accounts |  | 4,499 |  |  | — |  |  | — |  |  | — |  |  | 4,499 |
Investment management and investment advisory agency accounts |  | 6,188 |  |  | — |  |  | — |  |  | — |  |  | 6,188 |
Other |  | 991 |  |  | — |  |  | — |  |  | — |  |  | 991 |
Service charges on deposit accounts |  |  |  |  |  |  |  |  |  |
Non-sufficient funds (NSF) fees |  | 6,100 |  |  | — |  |  | — |  |  | — |  |  | 6,100 |
Demand deposit account (DDA) charges |  | 2,900 |  |  | — |  |  | — |  |  | — |  |  | 2,900 |
Other |  | 511 |  |  | — |  |  | — |  |  | — |  |  | 511 |
Other service income (1) |  |  |  |  |  |  |  |  |  |
Credit card |  | 1,454 |  |  | (9 | ) |  | — |  |  | — |  |  | 1,445 |
HELOC |  | 345 |  |  | — |  |  | 3 |  |  | — |  |  | 348 |
Installment |  | 330 |  |  | 1 |  |  | — |  |  | — |  |  | 331 |
Real estate |  | 6,368 |  |  | — |  |  | 31 |  |  | — |  |  | 6,399 |
Commercial |  | 891 |  |  | — |  |  | 194 |  |  | — |  |  | 1,085 |
Checkcard fee income |  | 11,775 |  |  | — |  |  | — |  |  | — |  |  | 11,775 |
Bank owned life insurance income (2) |  | 3,499 |  |  | — |  |  | — |  |  | 291 |  |  | 3,790 |
ATM fees |  | 1,708 |  |  | — |  |  | — |  |  | — |  |  | 1,708 |
OREO valuation adjustments (2) |  | (367 | ) |  | — |  |  | — |  |  | — |  |  | (367 | )
Gain on sale of OREO, net |  | 192 |  |  | — |  |  | 12 |  |  | — |  |  | 204 |
Other components of net periodic pension benefit income (2) |  | 4,209 |  |  | 48 |  |  | 87 |  |  | — |  |  | 4,344 |
Miscellaneous (3) |  | 4,080 |  |  | 18 |  |  | 150 |  |  | 899 |  |  | 5,147 |
Total other income |  | $ | 61,466 |  |  | $ | 58 |  |  | $ | 477 |  |  | $ | 1,190 |  |  | $ | 63,191 |
(1) Of the $9.6 million of revenue included within "Other service income", approximately $3.4 million is within the scope of ASC 606, with the remaining $6.2 million consisting primarily of residential real estate loan fees which are out of scope. (2) Not within the scope of ASC 606. (3) "Miscellaneous" income includes brokerage income, safe deposit box rentals, and miscellaneous bank fees totaling $5.1 million, all of which are within the scope of ASC 606. (4) The Corporation elected the modified retrospective approach of adoption; therefore, prior period balances are presented under legacy GAAP and may not be comparable to current year presentation.

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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