XML 39 R27.htm IDEA: XBRL DOCUMENT v3.19.1

Allowance for Loan and Lease Losses (Tables)

3 Months Ended

Mar. 31, 2019

Receivables [Abstract]

Schedule of originated and acquired loan and lease losses by portfolio segment

The following tables detail activity in the allowance for loan and lease losses segregated by originated and acquired loan and lease portfolios and by portfolio segment for the three months ended March 31, 2019 and 2018. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

Three Months Ended March 31, 2019
(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Finance Leases				Total
Allowance for originated loans and leases
Beginning balance	$	11,217			$	23,483			$	7,317			$	1,304			$	0			$	43,321
Charge-offs	(380		)		(3,343		)		(18		)		(180		)		0				(3,921		)
Recoveries	43				1				226				95				0				365
Provision (credit)	643				904				(1,121		)		54				0				480
Ending Balance	$	11,523			$	21,045			$	6,404			$	1,273			$	0			$	40,245

Three Months Ended March 31, 2019
(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Finance Leases				Total
Allowance for acquired loans
Beginning balance	$	55			$	0			$	28			$	6			$	0			$	89
Charge-offs	0				0				0				0				0				0
Recoveries	16				6				7				0				0				29
Provision (credit)	(71		)		19				23				(6		)		0				(35		)
Ending Balance	$	0			$	25			$	58			$	0			$	0			$	83

Three Months Ended March 31, 2018
(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Finance Leases				Total
Allowance for originated loans and leases
Beginning balance	$	11,812			$	20,412			$	6,161			$	1,301			$	0			39,686
Charge-offs	(3		)		0				(185		)		(292		)		0				(480		)
Recoveries	6				170				42				75				0				293
Provision (credit)	616				(180		)		(46		)		218				0				608
Ending Balance	$	12,431			$	20,402			$	5,972			$	1,302			$	0			$	40,107

Three Months Ended March 31, 2018
(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Covered Loans				Total
Allowance for acquired loans
Beginning balance	$	25			$	0			$	54			$	6			$	0			$	85
Charge-offs	(1		)		0				0				0				0				(1		)
Recoveries	20				8				33				0				0				61
Provision (credit)	(19		)		(8		)		(14		)		0				0				(41		)
Ending Balance	$	25			$	0			$	73			$	6			$	0			$	104

Schedule of the allowance for loan and lease losses based on impairment methodology

At March 31, 2019 and December 31, 2018, the allocation of the allowance for loan and lease losses summarized on the basis of the Company’s impairment methodology was as follows:

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Finance Leases				Total
Allowance for originated loans and leases
March 31, 2019
Individually evaluated for impairment	$	384			$	51			$	0			$	0			$	0			$	435
Collectively evaluated for impairment	11,139				20,994				6,404				1,273				0				39,810
Ending balance	$	11,523			$	21,045			$	6,404			$	1,273			$	0			$	40,245

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Covered Loans				Total
Allowance for acquired loans
March 31, 2019
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	0
Collectively evaluated for impairment	0				25				58				0				0				83
Ending balance	$	0			$	25			$	58			$	0			$	0			$	83

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Finance Leases				Total
Allowance for originated loans and leases
December 31, 2018
Individually evaluated for impairment	$	397			$	3,365			$	0			$	0			$	0			$	3,762
Collectively evaluated for impairment	10,820				20,118				7,317				1,304				0				39,559
Ending balance	$	11,217			$	23,483			$	7,317			$	1,304			$	0			$	43,321

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Covered Loans				Total
Allowance for acquired loans
December 31, 2018
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	0
Collectively evaluated for impairment	55				0				28				6				0				89
Ending balance	$	55			$	0			$	28			$	6			$	0			$	89

Schedule of recorded investment in loans and leases impairment methodology

The recorded investment in loans and leases summarized on the basis of the Company’s impairment methodology as of March 31, 2019 and December 31, 2018 was as follows:

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer and Other				Finance Leases				Total
Originated loans and leases
March 31, 2019
Individually evaluated for impairment	$	1,925			$	5,009			$	4,047			$	0			$	0			$	10,981
Collectively evaluated for impairment	1,003,596				2,167,196				1,270,297				69,315				15,164				4,525,568
Total	$	1,005,521			$	2,172,205			$	1,274,344			$	69,315			$	15,164			$	4,536,549

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer  and Other				Covered Loans				Total
Acquired loans
March 31, 2019
Individually evaluated for impairment	$	12			$	840			$	2,669			$	0			$	0			$	3,521
Loans acquired with deteriorated credit quality	291				5,802				4,700				0				0				10,793
Collectively evaluated for impairment	42,362				167,107				32,303				811				0				242,583
Total	$	42,665			$	173,749			$	39,672			$	811			$	0			$	256,897

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer  and Other				Finance Leases				Total
Originated loans and leases
December 31, 2018
Individually evaluated for impairment	$	1,864			$	8,388			$	3,915			$	0			$	0			$	14,167
Collectively evaluated for impairment	1,032,059				2,153,181				1,288,346				70,228				14,556				4,558,370
Total	$	1,033,923			$	2,161,569			$	1,292,261			$	70,228			$	14,556			$	4,572,537

(in thousands)	Commercial and Industrial				Commercial Real Estate				Residential Real Estate				Consumer  and Other				Covered Loans				Total
Acquired loans
December 31, 2018
Individually evaluated for impairment	$	32			$	842			$	2,564			$	0			$	0			$	3,438
Loans acquired with deteriorated credit quality	153				5,852				5,031				0				0				11,036
Collectively evaluated for impairment	43,527				172,398				34,038				761				0				250,724
Total	$	43,712			$	179,092			$	41,633			$	761			$	0			$	265,198

Schedule of average recorded investment and interest income on impaired loans

Impaired loans are as follows:

	March 31, 2019												December 31, 2018
(in thousands)	Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
Originated loans and leases with no related allowance
Commercial and industrial
Commercial and industrial other	$	1,116			$	1,343			$	0			$	183			$	271			$	0
Commercial real estate
Commercial real estate other	4,564				8,107				0				3,205				3,405				0
Residential real estate
Home equity	4,047				4,261				0				3,915				4,168				0
Subtotal	$	9,727			$	13,711			$	0			$	7,303			$	7,844			$	0
Originated loans and leases with related allowance
Commercial and industrial
Commercial and industrial other	809				828				384				5,183				5,183				3,365
Commercial real estate
Commercial real estate other	445				445				51				1,681				1,681				397
Subtotal	$	1,254			$	1,273			$	435			$	6,864			$	6,864			$	3,762
Total	$	10,981			$	14,984			$	435			$	14,167			$	14,708			$	3,762

	March 31, 2019												December 31, 2018
(in thousands)	Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance				Related Allowance
Acquired loans with no related allowance
Commercial and industrial
Commercial and industrial other	$	12			$	12			$	0			$	32			$	32			$	0
Commercial real estate
Commercial real estate other	840				922				0				842				924				0
Residential real estate
Home equity	2,669				2,772				0				2,564				2,696				0
Total	$	3,521			$	3,706			$	0			$	3,438			$	3,652			$	0

The average recorded investment and interest income recognized on impaired loans for the three months ended March 31, 2019 and 2018 was as follows:

	Three Months Ended March 31, 2019								Three Months Ended March 31, 2018
(in thousands)	Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Originated loans and leases with no related allowance
Commercial and industrial
Commercial and industrial other	$	1,468			$	0			$	2,399			$	0
Commercial real estate
Commercial real estate other	6,099				0				6,373				0
Residential real estate
Home equity	3,981				0				3,980				0
Subtotal	$	11,548			$	0			$	12,752			$	0
Originated loans and leases with related allowance
Commercial and industrial
Commercial and industrial other	581				0				864				0
Commercial real estate
Commercial real estate other	445				0				13				0
Subtotal	$	1,026			$	0			$	877			$	0
Total	$	12,574			$	0			$	13,629			$	0

	Three Months Ended March 31, 2019								Three Months Ended March 31, 2018
(in thousands)	Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Acquired loans and leases with no related allowance
Commercial and industrial
Commercial and industrial other	$	22			$	0			$	265			$	0
Commercial real estate
Commercial real estate other	855				0				1,469				0
Residential real estate
Home equity	2,577				0				1,808				0
Subtotal	$	3,454			$	0			$	3,542			$	0
Acquired loans and leases with related allowance
Commercial and industrial
Commercial and industrial other	0				0				37				0
Subtotal	$	0			$	0			$	37			$	0
Total	$	3,454			$	0			$	3,579			$	0

Schedule of recorded investments in impaired loans

The following tables present information on loans modified in troubled debt restructuring during the periods indicated.

March 31, 2019	Three Months Ended
										Defaulted TDRs2
(in thousands)	Number of Loans			Pre-Modification Outstanding Recorded Investment			Post-Modification Outstanding Recorded Investment			Number of Loans			Post-Modification Outstanding Recorded Investment
Residential real estate
Home equity1	1			168			168			0			0
Total	1			168			168			0			0

¹ Represents the following concessions:  extension of term and reduction of rate.

² TDRs that defaulted during the three months ended March 31, 2019 that were restructured in the prior twelve months.

March 31, 2018	Three Months Ended
										Defaulted TDRs2
(in thousands)	Number of Loans			Pre-Modification Outstanding Recorded Investment			Post-Modification Outstanding Recorded Investment			Number of Loans			Post-Modification Outstanding Recorded Investment
Residential real estate
Home equity1	1			63			63			0			0
Total	1			63			63			0			0

¹ Represents the following concessions:  extension of term and reduction of rate.

² TDRs that defaulted during the three months ended March 31, 2018 that had been restructured in the prior twelve months.

Schedule of credit quality indicators on loans by class of commercial and industrial loans and commercial real estate loans

The following tables present credit quality indicators (internal risk grade) by class of commercial and industrial loans and commercial real estate loans as of March 31, 2019 and December 31, 2018.

March 31, 2019
(in thousands)	Commercial and Industrial Other				Commercial and Industrial Agriculture				CommercialReal Estate Other				CommercialReal Estate Agriculture				Commercial Real Estate Construction				Total
Originated Loans and Leases
Internal risk grade:
Pass	$	897,192			$	82,819			$	1,804,845			$	156,105			$	167,181			$	3,108,142
Special Mention	10,228				4,979				14,547				3,935				0				33,689
Substandard	3,364				6,939				15,104				10,488				0				35,895
Total	$	910,784			$	94,737			$	1,834,496			$	170,528			$	167,181			$	3,177,726

March 31, 2019
(in thousands)	Commercial and Industrial Other				Commercial and Industrial Agriculture				CommercialReal Estate Other				CommercialReal Estate Agriculture				Commercial Real Estate Construction				Total
Acquired Loans and Leases
Internal risk grade:
Pass	$	42,429			$	0			$	169,305			$	219			$	1,361			$	213,314
Special Mention	0				0				270				0				0				270
Substandard	236				0				2,594				0				0				2,830
Total	$	42,665			$	0			$	172,169			$	219			$	1,361			$	216,414

December 31, 2018
(in thousands)	Commercial and Industrial Other				Commercial and Industrial Agriculture				CommercialReal Estate Other				CommercialReal Estate Agriculture				Commercial Real Estate Construction				Total
Originated Loans and Leases
Internal risk grade:
Pass	$	910,476			$	93,939			$	1,797,599			$	157,156			$	164,285			$	3,123,455
Special Mention	8,675				4,951				9,484				4,964				0				28,074
Substandard	7,278				8,604				20,196				7,885				0				43,963
Total	$	926,429			$	107,494			$	1,827,279			$	170,005			$	164,285			$	3,195,492

December 31, 2018
(in thousands)	Commercial and Industrial Other				Commercial and Industrial Agriculture				CommercialReal Estate Other				CommercialReal Estate Agriculture				Commercial Real Estate Construction				Total
Acquired Loans and Leases
Internal risk grade:
Pass	$	43,447			$	0			$	174,383			$	224			$	1,384			$	219,438
Special Mention	0				0				452				0				0				452
Substandard	265				0				2,649				0				0				2,914
Total	$	43,712			$	0			$	177,484			$	224			$	1,384			$	222,804

Schedule of credit quality indicators by class of residential real estate and consumer loans

The following tables present credit quality indicators by class of residential real estate loans and by class of consumer loans. Nonperforming loans include nonaccrual, impaired, and loans 90 days past due and accruing interest. All other loans are considered performing as of March 31, 2019 and December 31, 2018. For purposes of this footnote, acquired loans that were recorded at fair value at the acquisition date and are 90 days or greater past due are considered performing.

March 31, 2019
(in thousands)	Residential Home Equity				Residential Mortgages				Consumer Indirect				Consumer Other				Total
Originated Loans and Leases
Performing	$	201,616			$	1,063,151			$	13,290			$	55,791			$	1,333,848
Nonperforming	1,922				7,655				140				94				9,811
Total	$	203,538			$	1,070,806			$	13,430			$	55,885			$	1,343,659

March 31, 2019
(in thousands)	Residential Home Equity				Residential Mortgages				Consumer Indirect				Consumer Other				Total
Acquired Loans and Leases
Performing	$	18,401			$	19,015			$	0			$	811			$	38,227
Nonperforming	1,185				1,071				0				0				2,256
Total	$	19,586			$	20,086			$	0			$	811			$	40,483

December 31, 2018
(in thousands)	Residential Home Equity				Residential Mortgages				Consumer Indirect				Consumer Other				Total
Originated Loans and Leases
Performing	$	206,675			$	1,076,032			$	12,508			$	57,486			$	1,352,701
Nonperforming	1,784				7,770				155				79				9,788
Total	$	208,459			$	1,083,802			$	12,663			$	57,565			$	1,362,489

December 31, 2018
(in thousands)	Residential Home Equity				Residential Mortgages				Consumer Indirect				Consumer Other				Total
Acquired Loans and Leases
Performing	$	19,735			$	19,380			$	0			$	761			$	39,876
Nonperforming	1,414				1,104				0				0				2,518
Total	$	21,149			$	20,484			$	0			$	761			$	42,394

X

- Definition

Tabular disclosure of credit quality indicators by class of residential and consumer loans.

+ References

No definition available.

+ Details

Name:	tmp_ScheduleOfCreditQualityIndicatorsByClassOfResidentialRealEstateAndConsumerLoansTableTextBlock
Namespace Prefix:	tmp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of Impaired loans and allowance.

+ References

No definition available.

+ Details

Name:	tmp_ScheduleOfRecordedInvestmentsInImpairedLoans
Namespace Prefix:	tmp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of activity in the allowance for loan and lease losses based on impairment methodology.

+ References

No definition available.

+ Details

Name:	tmp_ScheduleOfTheAllowanceForLoanAndLeaseLossesBasedOnImpairmentMethodologyTableTextBlock
Namespace Prefix:	tmp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 60
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15743-112638

+ Details

Name:	us-gaap_ScheduleOfDebtorTroubledDebtRestructuringCurrentPeriodTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration