XML 57 R44.htm IDEA: XBRL DOCUMENT v3.7.0.1

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes [Abstract]

Income Tax Expense (Benefit)

		2016			2015		2014
Current tax expense (benefit):
Federal	$	13,846		$	8,720	$	7,546
State		82			21		(75	)
Total current tax expense		13,928			8,741		7,471
Deferred tax (benefit) expense:
Federal		(2,175	)		1,440		2,538
State		457			358		(384	)
Total deferred tax (benefit) expense		(1,718	)		1,798		2,154
Total income tax expense	$	12,210		$	10,539	$	9,625

Income Tax Expense Differed From Statutory Federal Income Tax Rate

	2016		2015		2014
Statutory federal tax rate	35.0	%	35.0	%	35.0	%
Increase (decrease) resulting from:
Tax exempt interest income	(5.6	)	(6.1	)	(5.1	)
Tax credits and adjustments	0.3		(0.7	)	(3.5	)
Non-taxable earnings on company owned life insurance	(2.2	)	(1.8	)	(1.6	)
State taxes, net of federal tax benefit	0.8		0.7		(0.8	)
Nondeductible expenses	0.2		0.3		0.5
Goodwill and contingent consideration adjustments	(0.9	)	(0.3	)	-
Other, net	0.1		-		0.2
Effective tax rate	27.7	%	27.1	%	24.7	%

Income Tax Expense Allocation

		2016			2015			2014
Income tax expense	$	12,210		$	10,539		$	9,625
Shareholder's equity		(1,649	)		(1,456	)		925

Net Deferred Tax Assets

		2016		2015
Deferred tax assets:
Allowance for loan losses	$	11,938	$	10,452
Deferred compensation		1,357		972
Investment in limited partnerships		943		954
SERP agreements		682		767
Interest on nonaccrual loans		453		615
Benefit of tax credit carryforwards		-		502
Share-based compensation		604		538
Net unrealized loss on securities available for sale		2,326		420
Other than temporary impairment of investment securities		-		-
Other		120		328
Gross deferred tax assets		18,423		15,548
Deferred tax liabilities:
Prepaid pension costs		4,727		5,065
Intangible assets		4,059		2,667
Depreciation and amortization		1,085		1,004
Net unrealized gain on securities available for sale		-		-
Loan servicing assets		415		479
Other		234		-
Gross deferred tax liabilities		10,520		9,215
Net deferred tax asset	$	7,903	$	6,333

X

- Definition

Income Tax Expense Allocation [Table Text Block]

+ References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

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

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

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

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

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