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v2.4.1.9

Income taxes - Components of Net Deferred Tax Asset (Detail) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013
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Deferred tax assets: |  |
Allowance for loan losses | $ 3,618 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses | $ 2,940 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
Defined benefit plan | 2,648 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits | 1,359 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits
Deferred compensation | 529 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits | 10 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits
Other-than-temporary impairment on securities |  | 131 pfis_DeferredTaxAssetsOtherThanTemporaryImpairmentOfSecurities
Merger related accounting |  | 244 pfis_DeferredTaxAssetsMergerRelatedAccounting
Capital loss carry forward | 244 us-gaap_DeferredTaxAssetsCapitalLossCarryforwards | 244 us-gaap_DeferredTaxAssetsCapitalLossCarryforwards
Other | 259 us-gaap_DeferredTaxAssetsOther | 170 us-gaap_DeferredTaxAssetsOther
Total | 7,298 us-gaap_DeferredTaxAssetsGross | 5,098 us-gaap_DeferredTaxAssetsGross
Deferred tax liabilities: |  |
Premises and equipment, net | 912 us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment | 976 us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment
Merger related accounting | 2,131 pfis_DeferredTaxLiabilitiesMergerRelatedAccounting |
Investment securities available-for-sale | 2,202 pfis_DeferredTaxLiabilitiesInvestmentSecuritiesAvailableForSale | 959 pfis_DeferredTaxLiabilitiesInvestmentSecuritiesAvailableForSale
Other | 324 us-gaap_DeferredTaxLiabilitiesOther | 83 us-gaap_DeferredTaxLiabilitiesOther
Total | 5,569 us-gaap_DeferredIncomeTaxLiabilities | 2,018 us-gaap_DeferredIncomeTaxLiabilities
Net deferred tax asset | $ 1,729 us-gaap_DeferredTaxAssetsLiabilitiesNet | $ 3,080 us-gaap_DeferredTaxAssetsLiabilitiesNet

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- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Deferred Tax Liability -URI http://asc.fasb.org/extlink&oid=6510232 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 15 -Subparagraph b(2) -Article 7 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible capital loss carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from compensation and benefits costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
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- Definition The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee benefit costs not otherwise specified in the taxonomy, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
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