XML 43 R28.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Regulations and Supervision | 12 Months Ended
--- | ---
Dec. 31, 2016
Banking and Thrift [Abstract] |
Regulations and Supervision | Regulations and Supervision Capital Requirements: The Company and its subsidiary banks are subject to various regulatory capital requirements administered by Federal bank regulatory 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 adverse effect on the Company’s business, results of operation and financial condition. Under capital adequacy guidelines and the regulatory framework for prompt corrective action (PCA), banks must meet specific guidelines that involve quantitative measures of assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classifications of the Company and its subsidiary banks are also subject to qualitative judgments by regulators concerning components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the maintenance of minimum amounts and ratios (set forth in the table below) of common equity Tier II capital total capital and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier 1 capital to average assets (as defined). Management believes that the Company and its subsidiary banks meet all capital adequacy requirements to which they are subject. As of December 31, 2016, the most recent notifications from Federal bank regulatory agencies categorized Tompkins Trust Company, The Bank of Castile, Mahopac Bank, and VIST Bank as “well capitalized” under the regulatory framework for PCA. To be categorized as well capitalized, the Company and its subsidiary banks must maintain total risk-based, Tier 1 risk-based, common equity Tier 1 capital and Tier 1 leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the capital category of the Company or its subsidiary banks. On January 31, 2017, the Company redeemed all of the trust preferred of Tompkins Capital Trust I, $20.5 million, at a redemption price equal to 100% of the liquidation amount of the securities ($1,000 per security), plus any accrued and unpaid interest up to the redemption date. As such, the Company excluded the $20.5 million for the calculation of Tier 1 and Total Capital below, which unfavorably impacted the consolidated ratios as of year-end 2016. Actual capital amounts and ratios of the Company and its subsidiary banks are as follows:
| Actual |  | Required to be Adequately Capitalized |  | Required to be Well Capitalized
(dollar amounts in thousands) | Amount/Ratio |  | Amount/Ratio |  | Amount/Ratio
December 31, 2016 |  |  |  |  |
Total Capital (to risk-weighted assets) |  |  |  |  |
The Company (consolidated) | $540,109 /12.2% |  | $353,520/>8.0% |  | $441,900/>10.0%
Trust Company | $154,062/12.3% |  | $99,880 />8.0% |  | $124,850 />10.0%
Castile | $114,282/10.7% |  | $85,699 />8.0% |  | $107,124 />10.0%
Mahopac | $111,727/12.6% |  | $70,824 />8.0% |  | $88,530 />10.0%
VIST | $141,193/11.9% |  | $95,116 />8.0% |  | $118,895 />10.0%
Common EquityTier 1 Capital (to risk-weighted assets) |  |  |  |  |
The Company (consolidated) | $486,006/11.0% |  | $198,855/>4.5% |  | $287,235/>6.5%
Trust Company | $144,672/11.6% |  | $56,182 />4.5% |  | $81,152 />6.5%
Castile | $105,998/9.9% |  | $48,206 />4.5% |  | $69,630 />6.5%
Mahopac | $100,956/11.4% |  | $39,838 />4.5% |  | $57,544 />6.5%
VIST | $133,505/11.2% |  | $53,503 />4.5% |  | $77,282 />6.5%
Tier 1 Capital (to risk-weighted assets) |  |  |  |  |
The Company (consolidated) | $502,525/11.4% |  | $265,140/>6.0% |  | $353,520/>8.0%
Trust Company | $144,672/11.6% |  | $74,910 />6.0% |  | $99,880 />8.0%
Castile | $105,998/9.9% |  | $64,274 />6.0% |  | $85,699 />8.0%
Mahopac | $100,956/11.4% |  | $53,118 />6.0% |  | $70,824 />8.0%
VIST | $133,505/11.2% |  | $71,337 />6.0% |  | $95,116 />8.0%
Tier 1 Capital (to average assets) |  |  |  |  |
The Company (consolidated) | $502,525/8.4% |  | $238,872/>4.0% |  | $298,590/>5.0%
Trust Company | $144,672/7.7% |  | $75,246 />4.0% |  | $94,057 />5.0%
Castile | $105,998/7.7% |  | $54,851 />4.0% |  | $68,563 />5.0%
Mahopac | $100,956/8.4% |  | $48,333 />4.0% |  | $60,416 />5.0%
VIST | $133,505/8.9% |  | $59,984 />4.0% |  | $74,980 />5.0%
December 31, 2015 |  |  |  |  |
Total Capital (to risk-weighted assets) |  |  |  |  |
The Company (consolidated) | $520,891/13.0% |  | >$319,711/>8.0% |  | >$399,638/>10.0%
Trust Company | $151,299/13.7% |  | >$88,274 />8.0% |  | >$110,342 />10.0%
Castile | $104,568/10.5% |  | >$79,657 />8.0% |  | >$99,571 />10.0%
Mahopac | $110,158/14.0% |  | >$62,943 />8.0% |  | >$78,678 />10.0%
VIST | $133,925/12.4% |  | >$86,371 />8.0% |  | >$107,964 />10.0%
Common EquityTier 1 Capital (to risk-weighted assets) |  |  |  |  |
The Company (consolidated) | $449,535/11.3% |  | >$179,837/>4.5% |  | >$259,765/>6.5%
Trust Company | $143,005/13.0% |  | >$49,654 />4.5% |  | >$71,722 />6.5%
Castile | $97,097/9.8% |  | >$44,807 />4.5% |  | >$64,721 />6.5%
Mahopac | $100,322/12.8% |  | >$35,405 />4.5% |  | >$51,141 />6.5%
VIST | $127,229/11.8% |  | >$48,584 />4.5% |  | >$70,177 />6.5%
Tier 1 Capital (to risk-weighted assets) |  |  |  |  |
The Company (consolidated) | $487,043/12.2% |  | >$239,783/>6.0% |  | >$319,711/>8.0%
Trust Company | $143,005/13.0% |  | >$66,205 />6.0% |  | >$88,274 />8.0%
Castile | $97,097/9.8% |  | >$59,743 />6.0% |  | >$79,657 />8.0%
Mahopac | $100,322/12.8% |  | >$47,207 />6.0% |  | >$62,943 />8.0%
VIST | $127,229/11.8% |  | >$64,779 />6.0% |  | >$86,371 />8.0%
Tier 1 Capital (to average assets) |  |  |  |  |
The Company (consolidated) | $487,043/8.8% |  | >$220,995/>4.0% |  | >$276,243/>5.0%
Trust Company | $143,005/8.0% |  | >$71,319 />4.0% |  | >$89,148 />5.0%
Castile | $97,097/7.7% |  | >$50,309 />4.0% |  | >$62,887 />5.0%
Mahopac | $100,322/9.2% |  | >$43,865 />4.0% |  | >$54,831 />5.0%
VIST | $127,229/9.1% |  | >$55,650 />4.0% |  | >$69,563 />5.0%

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

X
- 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
Name: | us-gaap_RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration