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Business Segments
 9 Months Ended
Sep. 30, 2014
Business Segments [Abstract]  
Business Segments

(13.) BUSINESS SEGMENTS

The Company has two reportable operating segments, banking and insurance, which are delineated by the consolidated subsidiaries of Financial Institutions, Inc. The banking segment includes all of the Companys retail and commercial banking operations. The insurance segment includes the activities of Scott Danahy Naylon, a full service insurance agency that provides a broad range of insurance services to both personal and business clients. The Company operated as one business segment until the acquisition of SDN on August 1, 2014, at which time the new "Insurance" segment was created for financial reporting purposes. Holding company amounts are the primary differences between segment amounts and consolidated totals, and are reflected in the Holding Company and Other column below, along with amounts to eliminate balances and transactions between segments.

The following tables present information regarding our business segments as of and for the periods indicated (in thousands).

September 30, 2014
Holding
Company and Consolidated
Banking Insurance Other Totals
Goodwill $ 48,536 $ 12,617 $ - $ 61,153
Other intangible assets, net 1,206 6,528 - 7,734
Total assets(1) 3,035,803 19,847 (346 ) 3,055,304
 

(1) The negative balance for total assets in the Holding Company and Other column results from the elimination of holding company cash held in deposit accounts at the Bank and other reclassifications.
Three months ended September 30, 2014
Holding
Company and Consolidated
Banking Insurance(1) Other Totals
Net interest income $ 23,258 $ - $ - $ 23,258
Provision for loan losses (2,015 ) - - (2,015 )
Noninterest income 6,684 670 (93 ) 7,261
Noninterest expense (16,794 ) (640 ) (521 ) (17,955 )
Income (loss) before income taxes 11,133 30 (614 ) 10,549
Income tax (expense) benefit (3,584 ) (12 ) 231 (3,365 )
Net income (loss) $ 7,549 $ 18 $ (383 ) $ 7,184

Nine months ended September 30, 2014
Holding
Company and Consolidated
Banking Insurance(1) Other Totals
Net interest income $ 69,636 $ - $ - $ 69,636
Provision for loan losses (5,879 ) - - (5,879 )
Noninterest income 19,779 670 (254 ) 20,195
Noninterest expense (50,315 ) (640 ) (2,021 ) (52,976 )
Income (loss) before income taxes 33,221 30 (2,275 ) 30,976
Income tax (expense) benefit (10,480 ) (12 ) 951 (9,541 )
Net income (loss) $ 22,741 $ 18 $ (1,324 ) $ 21,435

(1) Reflects activity from SDN since August 1, 2014, the date of acquisition.