XML 41 R29.htm IDEA: XBRL DOCUMENT v3.20.2

Loans (Tables)

9 Months Ended

Sep. 30, 2020

Loans And Leases Receivable Disclosure [Abstract]

Loan Portfolio

The Company’s loan portfolio consisted of the following as of the dates indicated (in thousands):

		Principal Amount Outstanding				Net Deferred Loan (Fees) Costs				Loans, Net
September 30, 2020
Commercial business		$	823,611			$	(5,476	)		$	818,135
Commercial mortgage			1,204,353				(2,307	)			1,202,046
Residential real estate loans			583,963				12,939				596,902
Residential real estate lines			90,899				3,118				94,017
Consumer indirect			813,345				27,234				840,579
Other consumer			16,703				157				16,860
Total		$	3,532,874			$	35,665				3,568,539
Allowance for credit losses - loans											(49,395	)
Total loans, net										$	3,519,144
December 31, 2019
Commercial business		$	571,222			$	818			$	572,040
Commercial mortgage			1,108,315				(2,032	)			1,106,283
Residential real estate loans			560,717				11,633				572,350
Residential real estate lines			101,048				3,070				104,118
Consumer indirect			822,179				27,873				850,052
Other consumer			15,984				160				16,144
Total		$	3,179,465			$	41,522				3,220,987
Allowance for credit losses - loans											(30,482	)
Total loans, net										$	3,190,505

Recorded Investment by Loan Class in Current and Nonaccrual Loans

The Company’s recorded investment, by loan class, in current and nonaccrual loans, as well as an analysis of accruing delinquent loans is set forth as of the dates indicated (in thousands):

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days				Total Past Due				Nonaccrual				Current				Total Loans				Nonaccrual with no allowance
September 30, 2020
Commercial business		$	139			$	2			$	—			$	141			$	2,628			$	820,842			$	823,611			$	894
Commercial mortgage			—				—				—				—				3,372				1,200,981				1,204,353				3,175
Residential real estate loans			389				35				—				424				3,305				580,234				583,963				3,305
Residential real estate lines			288				—				—				288				207				90,404				90,899				207
Consumer indirect			3,520				566				—				4,086				1,244				808,015				813,345				1,244
Other consumer			126				20				141				287				6				16,410				16,703				6
Total loans, gross		$	4,462			$	623			$	141			$	5,226			$	10,762			$	3,516,886			$	3,532,874			$	8,831
December 31, 2019
Commercial business		$	361			$	—			$	—			$	361			$	1,177			$	569,684			$	571,222
Commercial mortgage			531				—				—				531				3,146				1,104,638				1,108,315
Residential real estate loans			929				114				—				1,043				2,484				557,190				560,717
Residential real estate lines			231				37				—				268				102				100,678				101,048
Consumer indirect			3,729				1,019				—				4,748				1,725				815,706				822,179
Other consumer			116				8				6				130				—				15,854				15,984
Total loans, gross		$	5,897			$	1,178			$	6			$	7,081			$	8,634			$	3,163,750			$	3,179,465

Summary of Collateral Dependent Loans

The following table presents the amortized cost basis of collateral dependent loans by collateral type as of September 30, 2020 (in thousands):

		Collateral type
		Business assets				Real property				Total
September 30, 2020
Commercial business		$	4,287			$	77			$	4,364
Commercial mortgage			—				14,465				14,465
Total		$	4,287			$	14,542			$	18,829

Commercial Loan Portfolio Categorized by Internally Assigned Asset Classification

The following table sets forth the Company’s commercial loan portfolio, categorized by internally assigned asset classification, as of the dates indicated (in thousands):

		Term Loans Amortized Cost Basis by Origination Year
		2020				2019				2018				2017				2016				Prior				Revolving Loans Amortized Cost Basis				Revolving Loans Converted to Term				Total
September 30, 2020
Commercial Business
Uncriticized		$	356,882			$	111,373			$	90,038			$	32,169			$	12,489			$	19,063			$	183,654			$	—			$	805,668
Special mention			709				108				3				802				40				3				2,088				—				3,753
Substandard			223				486				1,321				757				239				929				4,759				—				8,714
Doubtful			—				—				—				—				—				—				—				—				—
Total		$	357,814			$	111,967			$	91,362			$	33,728			$	12,768			$	19,995			$	190,501			$	—			$	818,135
Commercial Mortgage
Uncriticized		$	213,341			$	278,617			$	186,224			$	189,627			$	96,571			$	199,397			$	430			$	—			$	1,164,207
Special mention			—				2,091				17,133				454				329				1,449				—				—				21,456
Substandard			189				2,448				1,910				1,615				3				10,019				199				—				16,383
Doubtful			—				—				—				—				—				—				—				—				—
Total		$	213,530			$	283,156			$	205,267			$	191,696			$	96,903			$	210,865			$	629			$	—			$	1,202,046

Retail Loan Portfolio Categorized by Performance Status

The following table sets forth the Company’s retail loan portfolio, categorized by performance status, as of the dates indicated (in thousands):

		Term Loans Amortized Cost Basis by Origination Year
		2020				2019				2018				2017				2016				Prior				Revolving Loans Amortized Cost Basis				Revolving Loans Converted to Term				Total
September 30, 2020
Residential Real Estate Loans
Performing		$	106,889			$	100,498			$	93,116			$	73,143			$	71,269			$	148,682			$	—			$	—			$	593,597
Nonperforming			—				200				1,209				790				312				794				—				—				3,305
Total		$	106,889			$	100,698			$	94,325			$	73,933			$	71,581			$	149,476			$	—			$	—			$	596,902
Residential Real Estate Lines
Performing		$	—			$	—			$	—			$	—			$	—			$	—			$	83,746			$	10,064			$	93,810
Nonperforming			—				—				—				—				—				—				46				161				207
Total		$	—			$	—			$	—			$	—			$	—			$	—			$	83,792			$	10,225			$	94,017
Consumer Indirect
Performing		$	223,417			$	220,615			$	186,913			$	128,567			$	57,873			$	21,950			$	—			$	—			$	839,335
Nonperforming			97				241				475				273				165				(7	)			—				—				1,244
Total		$	223,514			$	220,856			$	187,388			$	128,840			$	58,038			$	21,943			$	—			$	—			$	840,579
Other Consumer
Performing		$	5,950			$	3,684			$	2,073			$	1,083			$	466			$	688			$	2,910			$	—			$	16,854
Nonperforming			—				—				—				5				—				—				1				—				6
Total		$	5,950			$	3,684			$	2,073			$	1,088			$	466			$	688			$	2,911			$	—			$	16,860

Changes in the Allowance for Loan Losses

The following table sets forth the changes in the allowance for credit losses - loans for the three- and nine-month periods ended September 30, 2020 (in thousands):

		Commercial Business				Commercial Mortgage				Residential Real Estate Loans				Residential Real Estate Lines				Consumer Indirect				Other Consumer				Total
Three months ended September 30, 2020
Beginning balance		$	12,399			$	15,666			$	5,769			$	939			$	11,222			$	321			$	46,316
Charge-offs			(15	)			(640	)			—				—				(1,388	)			(160	)			(2,203	)
Recoveries			103				37				7				—				1,503				65				1,715
Provision (credit)			507				1,417				(1,224	)			(121	)			2,833				155				3,567
Ending balance		$	12,994			$	16,480			$	4,552			$	818			$	14,170			$	381			$	49,395
Nine months ended September 30, 2020
Beginning balance, prior to adoption of ASC 326		$	11,358			$	5,681			$	1,059			$	118			$	11,852			$	414			$	30,482
Impact of adopting ASC 326			(246	)			7,310				3,290				607				(1,234	)			(133	)			9,594
Beginning balance, after adoption of ASC 326			11,112				12,991				4,349				725				10,618				281				40,076
Charge-offs			(8,281	)			(1,712	)			(100	)			—				(7,366	)			(499	)			(17,958	)
Recoveries			1,644				37				25				3				4,550				282				6,541
Provision			8,519				5,164				278				90				6,368				317				20,736
Ending balance		$	12,994			$	16,480			$	4,552			$	818			$	14,170			$	381			$	49,395

(5.) LOANS (Continued)

The following table sets forth the changes in the allowance for credit losses - loans for the three- and nine-month periods ended September 30, 2019 (in thousands):

		Commercial Business				Commercial Mortgage				Residential Real Estate Loans				Residential Real Estate Lines				Consumer Indirect				Other Consumer				Total
Three months ended September 30, 2019
Beginning balance		$	11,717			$	8,790			$	1,217			$	145			$	12,157			$	408			$	34,434
Charge-offs			(112	)			(2,994	)			(54	)			(8	)			(2,420	)			(315	)			(5,903	)
Recoveries			102				—				14				1				1,103				73				1,293
Provision			448				126				6				8				1,002				254				1,844
Ending balance		$	12,155			$	5,922			$	1,183			$	146			$	11,842			$	420			$	31,668
Nine months ended September 30, 2019
Beginning balance		$	14,312			$	5,219			$	1,112			$	210			$	12,572			$	489			$	33,914
Charge-offs			(380	)			(2,997	)			(172	)			(10	)			(8,102	)			(867	)			(12,528	)
Recoveries			333				17				31				6				4,205				299				4,891
Provision (credit)			(2,110	)			3,683				212				(60	)			3,167				499				5,391
Ending balance		$	12,155			$	5,922			$	1,183			$	146			$	11,842			$	420			$	31,668

Loans and the related allowance for credit losses - loans are presented below as of the dates indicated (in thousands):

		Commercial Business				Commercial Mortgage				Residential Real Estate Loans				Residential Real Estate Lines				Consumer Indirect				Other Consumer				Total
September 30, 2019
Loans:
Ending balance		$	573,610			$	1,037,304			$	547,839			$	104,545			$	834,968			$	16,467			$	3,114,733
Evaluated for impairment:
Individually		$	3,010			$	3,290			$	—			$	—			$	—			$	—			$	6,300
Collectively		$	570,600			$	1,034,014			$	547,839			$	104,545			$	834,968			$	16,467			$	3,108,433
Allowance for loan losses:
Ending balance		$	12,155			$	5,922			$	1,183			$	146			$	11,842			$	420			$	31,668
Evaluated for impairment:
Individually		$	1,563			$	1			$	—			$	—			$	—			$	—			$	1,564
Collectively		$	10,592			$	5,921			$	1,183			$	146			$	11,842			$	420			$	30,104

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

Schedule of collateral dependent loans.

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ 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=121611835&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

+ 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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919230-210447

Reference 2: 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=121611835&loc=SL6953659-111524

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919253-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=121647567&loc=SL82922355-210448

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5111-111524

+ 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://fasb.org/us-gaap/role/ref/legacyRef
-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=120391452&loc=d3e13212-122682

+ Details

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