XML 80 R26.htm IDEA: XBRL DOCUMENT v2.4.0.8

Loans (Tables)

9 Months Ended

Sep. 30, 2014

Loans [Abstract]

Loan Portfolio

		Principal		Net Deferred
		Amount		Loan Costs
		Outstanding		(Fees)			Loans, Net
September 30, 2014
Commercial business	$	275,027	$	80		$	275,107
Commercial mortgage		470,566		(1,081	)		469,485
Residential mortgage		103,183		(139	)		103,044
Home equity		376,062		6,641			382,703
Consumer indirect		630,441		25,774			656,215
Other consumer		21,096		195			21,291
Total	$	1,876,375	$	31,470			1,907,845
Allowance for loan losses							(27,244	)
Total loans, net						$	1,880,601
December 31, 2013
Commercial business	$	265,751	$	15		$	265,766
Commercial mortgage		470,312		(1,028	)		469,284
Residential mortgage		113,101		(56	)		113,045
Home equity		320,658		5,428			326,086
Consumer indirect		609,390		26,978			636,368
Other consumer		22,893		177			23,070
Total	$	1,802,105	$	31,514			1,833,619
Allowance for loan losses							(26,736	)
Total loans, net						$	1,806,883

Recorded Investment By Loan Class In Current And Nonaccrual Loans

						Greater
		30-59 Days		60-89 Days		Than 90		Total Past						Total
		Past Due		Past Due		Days		Due		Nonaccrual		Current		Loans
September 30, 2014
Commercial business	$	787	$	27	$	- $		814	$	3,258	$	270,955	$	275,027
Commercial mortgage		-		62		-		62		2,460		468,044		470,566
Residential mortgage		334		-		-		334		656		102,193		103,183
Home equity		521		97		-		618		464		374,980		376,062
Consumer indirect		1,814		492		-		2,306		1,300		626,835		630,441
Other consumer		87		31		7		125		39		20,932		21,096
Total loans, gross	$	3,543	$	709	$	7	$	4,259	$	8,177	$	1,863,939	$	1,876,375
December 31, 2013
Commercial business	$	558	$	199	$	- $		757	$	3,474	$	261,520	$	265,751
Commercial mortgage		800		-		-		800		9,663		459,849		470,312
Residential mortgage		542		-		-		542		1,078		111,481		113,101
Home equity		750		143		-		893		925		318,840		320,658
Consumer indirect		2,129		476		-		2,605		1,471		605,314		609,390
Other consumer		126		72		6		204		5		22,684		22,893
Total loans, gross	$	4,905	$	890	$	6	$	5,801	$	16,616	$	1,779,688	$	1,802,105

Information Related To Loans Modified In A TDR

	Quarter-to-Date					Year-to-Date
			Pre-		Post-			Pre-		Post-
			Modification		Modification			Modification		Modification
			Outstanding		Outstanding			Outstanding		Outstanding
	Number of		Recorded		Recorded	Number of		Recorded		Recorded
	Contracts		Investment		Investment	Contracts		Investment		Investment
September 30, 2014
Commercial business	-	$	-	$	-	1	$	1,381	$	1,381
Commercial mortgage	-		-		-	-		-		-
Total	-	$	-	$	-	1	$	1,381	$	1,381
September 30, 2013
Commercial business	-	$	-	$	-	3	$	1,462	$	1,454
Commercial mortgage	-		-		-	-		-		-
Total	-	$	-	$	-	3	$	1,462	$	1,454

Summary Of Impaired Loans

				Unpaid				Average		Interest
		Recorded		Principal		Related		Recorded		Income
		Investment(1)		Balance(1)		Allowance		Investment		Recognized
September 30, 2014
With no related allowance recorded:
Commercial business	$	1,536	$	1,998	$	-	$	1,553	$	-
Commercial mortgage		1,108		1,247		-		1,092		-
		2,644		3,245		-		2,645		-
With an allowance recorded:
Commercial business		1,722		1,733		1,331		1,868		-
Commercial mortgage		1,352		1,352		269		1,520		-
		3,074		3,085		1,600		3,388		-
	$	5,718	$	6,330	$	1,600	$	6,033	$	-
December 31, 2013
With no related allowance recorded:
Commercial business	$	1,777	$	2,273	$	-	$	659	$	-
Commercial mortgage		875		906		-		760		-
		2,652		3,179		-		1,419		-
With an allowance recorded:
Commercial business		1,697		1,717		201		3,196		-
Commercial mortgage		8,788		9,188		1,057		3,758		-
		10,485		10,905		1,258		6,954		-
	$	13,137	$	14,084	$	1,258	$	8,373	$	-

(1) Difference between recorded investment and unpaid principal balance represents partial charge-offs.

Commercial Loan Portfolio Categorized By Internally Assigned Asset Classification

		Commercial		Commercial
		Business		Mortgage
September 30, 2014
Uncriticized	$	255,436	$	453,726
Special mention		8,593		6,898
Substandard		10,998		9,942
Doubtful		-		-
Total	$	275,027	$	470,566
December 31, 2013
Uncriticized	$	250,553	$	449,447
Special mention		6,311		6,895
Substandard		8,887		13,970
Doubtful		-		-
Total	$	265,751	$	470,312

Retail Loan Portfolio Categorized By Payment Status

		Residential		Home		Consumer		Other
		Mortgage		Equity		Indirect		Consumer
September 30, 2014
Performing	$	102,527	$	375,598	$	629,141	$	21,050
Non-performing		656		464		1,300		46
Total	$	103,183	$	376,062	$	630,441	$	21,096
December 31, 2013
Performing	$	112,023	$	319,733	$	607,919	$	22,882
Non-performing		1,078		925		1,471		11
Total	$	113,101	$	320,658	$	609,390	$	22,893

Loans And The Related Allowance For Loan Losses

		Commercial		Commercial		Residential		Home		Consumer		Other
		Business		Mortgage		Mortgage		Equity		Indirect		Consumer		Total
September 30, 2014
Loans:
Ending balance	$	275,027	$	470,566	$	103,183	$	376,062	$	630,441	$	21,096	$	1,876,375
Evaluated for impairment:
Individually	$	3,258	$	2,460	$	-	$	-	$	-	$	-	$	5,718
Collectively	$	271,769	$	468,106	$	103,183	$	376,062	$	630,441	$	21,096	$	1,870,657
Allowance for loan losses:
Ending balance	$	5,758	$	7,488	$	592	$	1,658	$	11,292	$	456	$	27,244
Evaluated for impairment:
Individually	$	1,331	$	269	$	-	$	-	$	-	$	-	$	1,600
Collectively	$	4,427	$	7,219	$	592	$	1,658	$	11,292	$	456	$	25,644
September 30, 2013
Loans:
Ending balance	$	253,928	$	450,602	$	117,650	$	311,521	$	591,242	$	23,683	$	1,748,626
Evaluated for impairment:
Individually	$	4,078	$	2,835	$	-	$	-	$	-	$	-	$	6,913
Collectively	$	249,850	$	447,767	$	117,650	$	311,521	$	591,242	$	23,683	$	1,741,713
Allowance for loan losses:
Ending balance	$	4,410	$	8,281	$	729	$	1,383	$	11,416	$	466	$	26,685
Evaluated for impairment:
Individually	$	649	$	603	$	-	$	-	$	-	$	-	$	1,252
Collectively	$	3,761	$	7,678	$	729	$	1,383	$	11,416	$	466	$	25,433

Changes In The Allowance For Loan Losses

		Commercial		Commercial			Residential			Home		Consumer		Other
		Business		Mortgage			Mortgage			Equity		Indirect		Consumer		Total
Three months ended September 30, 2014
Beginning balance	$	5,402	$	7,633		$	618		$	1,607	$	11,446	$	460	$	27,166
Charge-offs		105		111			16			73		2,606		272		3,183
Recoveries		61		45			5			7		1,029		99		1,246
Provision (credit)		400		(79	)		(15	)		117		1,423		169		2,015
Ending balance	$	5,758	$	7,488		$	592		$	1,658	$	11,292	$	456	$	27,244
Nine months ended September 30, 2014
Beginning balance	$	4,273	$	7,743		$	676		$	1,367	$	12,230	$	447	$	26,736
Charge-offs		176		276			163			335		7,392		765		9,107
Recoveries		158		58			34			47		3,129		310		3,736
Provision (credit)		1,503		(37	)		45			579		3,325		464		5,879
Ending balance	$	5,758	$	7,488		$	592		$	1,658	$	11,292	$	456	$	27,244

		Commercial			Commercial		Residential		Home			Consumer		Other
		Business			Mortgage		Mortgage		Equity			Indirect		Consumer		Total
Three months ended September 30, 2013
Beginning balance	$	4,755		$	7,125	$	701	$	1,424		$	11,095	$	490	$	25,590
Charge-offs		163			35		34		30			2,131		253		2,646
Recoveries		59			122		12		16			666		96		971
Provision (credit)		(241	)		1,069		50		(27	)		1,786		133		2,770
Ending balance	$	4,410		$	8,281	$	729	$	1,383		$	11,416	$	466	$	26,685
Nine months ended September 30, 2013
Beginning balance	$	4,884		$	6,581	$	740	$	1,282		$	10,715	$	512	$	24,714
Charge-offs		694			144		281		352			5,778		734		7,983
Recoveries		301			279		42		126			2,230		304		3,282
Provision (credit)		(81	)		1,565		228		327			4,249		384		6,672
Ending balance	$	4,410		$	8,281	$	729	$	1,383		$	11,416	$	466	$	26,685

X

- Definition

Loans and the related allowance for loan losses.

+ References

No definition available.

+ Details

Name:	fisi_LoansAndRelatedAllowanceForLoanLossesTableTextBlock
Namespace Prefix:	fisi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Retail Loan Portfolio Categorized By Payment Status [Table Text Block]

+ References

No definition available.

+ Details

Name:	fisi_RetailLoanPortfolioCategorizedByPaymentStatusTableTextBlock
Namespace Prefix:	fisi_
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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=28368275&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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524

+ Details

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

X

- Details

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

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524

+ Details

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

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

+ Details

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

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524

+ Details

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