Community Bank System (CBU) 10-Q 10 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Apr. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	COMMUNITY BANK SYSTEM, INC.
Entity Central Index Key	723,188
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		50,974,640
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Assets:
Cash and cash equivalents	$ 543,899	$ 221,038
Available-for-sale investment securities (cost of $3,005,165 and $3,007,148, respectively)	2,987,290	3,031,088
Other securities, at cost	45,352	50,291
Loans held for sale, at fair value	628	461
Loans	6,227,030	6,256,757
Allowance for loan losses	(48,103)	(47,583)
Net loans	6,178,927	6,209,174
Goodwill, net	733,625	734,430
Core deposit intangibles, net	23,281	25,025
Other intangibles, net	63,678	65,633
Intangible assets, net	820,584	825,088
Premises and equipment, net	120,953	123,393
Accrued interest and fees receivable	33,555	36,177
Other assets	235,367	249,488
Total assets	10,966,555	10,746,198
Liabilities:
Noninterest-bearing deposits	2,372,824	2,293,057
Interest-bearing deposits	6,398,268	6,151,363
Total deposits	8,771,092	8,444,420
Short-term borrowings	0	24,000
Securities sold under agreement to repurchase, short-term	279,702	337,011
Other long-term debt	2,042	2,071
Subordinated debt held by unconsolidated subsidiary trusts	122,820	122,814
Accrued interest and other liabilities	159,433	180,567
Total liabilities	9,335,089	9,110,883
Commitments and contingencies (See Note J)
Shareholders' equity:
Preferred stock, $1.00 par value, 500,000 shares authorized, 0 shares issued	0	0
Common stock, $1.00 par value, 75,000,000 shares authorized; 51,374,254 and 51,263,841 shares issued, respectively	51,374	51,264
Additional paid-in capital	898,036	894,879
Retained earnings	723,404	700,557
Accumulated other comprehensive loss	(35,226)	(3,699)
Treasury stock, at cost (490,651 shares, including 203,730 shares held by deferred compensation arrangements at March 31, 2018 and 567,764 shares including 237,494 shares held by deferred compensation arrangements at December 31, 2017, respectively)	(17,633)	(21,014)
Deferred compensation arrangements (203,730 and 237,494 shares, respectively)	11,511	13,328
Total shareholders' equity	1,631,466	1,635,315
Total liabilities and shareholders' equity	$ 10,966,555	$ 10,746,198

CONSOLIDATED STATEMENTS OF CON3

CONSOLIDATED STATEMENTS OF CONDITION (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Assets:
Available-for-sale investment securities, cost	$ 3,005,165	$ 3,007,148
Shareholders' equity:
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	75,000,000	75,000,000
Common stock, shares issued (in shares)	51,374,254	51,263,841
Treasury stock, shares at cost (in shares)	490,651	567,764
Shares held by deferred compensation arrangements (in shares)	203,730	237,494

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Interest income:
Interest and fees on loans	$ 69,441	$ 52,384
Interest and dividends on taxable investments	15,525	13,566
Interest on nontaxable investments	3,438	4,008
Total interest income	88,404	69,958
Interest expense:
Interest on deposits	2,132	1,730
Interest on borrowings	480	149
Interest on subordinated debt held by unconsolidated subsidiary trusts	1,168	805
Total interest expense	3,780	2,684
Net interest income	84,624	67,274
Provision for loan losses	3,679	1,828
Net interest income after provision for loan losses	80,945	65,446
Noninterest revenues:
Deposit service fees	19,177	14,707
Other banking services	1,243	1,159
Employee benefit services	23,006	17,189
Insurance revenues	7,359	6,400
Wealth management services	6,706	4,861
Gain on sales of investment securities	0	2
Total noninterest revenues	57,491	44,318
Noninterest expenses:
Salaries and employee benefits	51,859	42,907
Occupancy and equipment	10,531	8,196
Data processing and communications	8,742	8,521
Amortization of intangible assets	4,798	2,768
Legal and professional fees	2,781	2,414
Office supplies and postage	1,879	1,674
Business development and marketing	2,059	2,081
FDIC insurance premiums	752	753
Acquisition expenses	(8)	1,716
Other expenses	2,938	2,545
Total noninterest expenses	86,331	73,575
Income before income taxes	52,105	36,189
Income taxes	11,999	9,932
Net income	$ 40,106	$ 26,257
Basic earnings per share (in dollars per share)	$ 0.78	$ 0.58
Diluted earnings per share (in dollars per share)	0.78	0.57
Cash dividends declared per share (in dollars per share)	$ 0.34	$ 0.32

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Pension and other post-retirement obligations:
Amortization of actuarial losses included in net periodic pension cost, gross	$ 303	$ 265
Tax effect	(74)	(102)
Amortization of actuarial losses included in net periodic pension cost, net	229	163
Amortization of prior service cost included in net periodic pension cost, gross	(127)	(31)
Tax effect	31	12
Amortization of prior service cost included in net periodic pension cost, net	(96)	(19)
Other comprehensive income related to pension and other post-retirement obligations, net of taxes	133	144
Unrealized (losses) gains on available-for-sale securities:
Net unrealized holding (losses) gains arising during period, gross	(41,815)	3,893
Tax effect	10,155	(1,526)
Net unrealized holding (losses) gains arising during period, net	(31,660)	2,367
Other comprehensive (loss)/income related to unrealized (losses) gains on available-for-sale securities, net of taxes	(31,660)	2,367
Other comprehensive (loss) income, net of tax	(31,527)	2,511
Net income	40,106	26,257
Comprehensive income	8,579	$ 28,768
Accumulated Other Comprehensive Income By Component:
Unrealized loss for pension and other postretirement obligations	(28,501)		$ (28,677)
Tax effect	7,001		7,044
Net unrealized loss for pension and other postretirement obligations	(21,500)		(21,633)
Unrealized (loss)/gain on available-for-sale securities	(17,875)		23,940
Tax effect	4,149		(6,006)
Net unrealized (loss)/gain on available-for-sale securities	(13,726)		17,934
Accumulated other comprehensive loss	$ (35,226)		$ (3,699)

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - 3 months ended Mar. 31, 2018 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Stock [Member]	Deferred Compensation Arrangements [Member]	Total
Balance at Dec. 31, 2017	$ 51,264	$ 894,879	$ 700,557	$ (3,699)	$ (21,014)	$ 13,328	$ 1,635,315
Balance (in shares) at Dec. 31, 2017	50,696,077
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			40,106				40,106
Other comprehensive loss, net of tax				(31,527)			(31,527)
Cash dividends declared:
Common, $0.34 per share			(17,259)				(17,259)
Common stock issued under employee stock ownership plan	$ 110	460					570
Common stock issued under employee stock ownership plan (in shares)	110,413
Stock-based compensation		1,715					1,715
Distribution of stock under deferred compensation arrangements					1,898	(1,898)	0
Distribution of stock under deferred compensation arrangements (in shares)	35,233
Treasury stock issued to benefit plans, net		982			1,483	81	2,546
Treasury stock issued to benefit plans, net (in shares)	41,880
Balance at Mar. 31, 2018	$ 51,374	$ 898,036	$ 723,404	$ (35,226)	$ (17,633)	$ 11,511	$ 1,631,466
Balance (in shares) at Mar. 31, 2018	50,883,603

CONSOLIDATED STATEMENT OF CHAN7

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash dividends declared:
Dividends declared per common share (in dollars per share)	$ 0.34	$ 0.32

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating activities:
Net income	$ 40,106	$ 26,257
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	4,001	3,669
Amortization of intangible assets	4,798	2,768
Net accretion on securities, loans and borrowings	(2,214)	(406)
Stock-based compensation	1,715	1,410
Provision for loan losses	3,679	1,828
Amortization of mortgage servicing rights	117	126
Income from bank-owned life insurance policies	(388)	(368)
Net gain on sale of loans and other assets	(80)	(53)
Change in other assets and other liabilities	9,174	7,430
Net cash provided by operating activities	60,908	42,661
Investing activities:
Proceeds from maturities of available-for-sale investment securities	27,363	33,479
Proceeds from maturities of other investment securities	4,960	8,709
Purchases of available-for-sale investment securities	(23,434)	(16,784)
Purchases of other securities	(21)	(505)
Net change in loans	25,900	12,197
Cash paid for acquisitions, net of cash acquired of $16 and $11,063, respectively	(1,464)	(63,517)
Purchases of premises and equipment, net	(1,556)	(2,088)
Net cash provided by/(used in) investing activities	31,748	(28,509)
Financing activities:
Net increase in deposits	326,672	260,923
Net change in borrowings	(81,338)	(146,200)
Issuance of common stock	570	1,809
Purchases of treasury stock	(81)	0
Sales of treasury stock	2,546	2,151
Increase in deferred compensation arrangements	81	0
Cash dividends paid	(17,281)	(14,186)
Withholding taxes paid on share-based compensation	(964)	(1,320)
Net cash provided by financing activities	230,205	103,177
Change in cash and cash equivalents	322,861	117,329
Cash and cash equivalents at beginning of period	221,038	173,857
Cash and cash equivalents at end of period	543,899	291,186
Supplemental disclosures of cash flow information:
Cash paid for interest	3,757	2,707
Cash paid for income taxes	564	9,044
Supplemental disclosures of noncash financing and investing activities:
Dividends declared and unpaid	17,438	14,773
Transfers from loans to other real estate	942	920
Acquisitions:
Common stock issued	0	78,483
Fair value of assets acquired, excluding acquired cash and intangibles	27	31,599
Fair value of liabilities assumed	$ 31	$ 30,500

CONSOLIDATED STATEMENTS OF CAS9

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Investing activities:
Cash acquired from acquisition	$ 16	$ 11,063

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2018
BASIS OF PRESENTATION [Abstract]
BASIS OF PRESENTATION	NOTE A: BASIS OF PRESENTATION The interim financial data as of and for the three months ended March 31, 2018 is unaudited; however, in the opinion of Community Bank System, Inc. (the “Company”), the interim data includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods in conformity with generally accepted accounting principles (“GAAP”). The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2018
ACQUISITIONS [Abstract]
ACQUISITIONS	NOTE B: ACQUISITIONS On January 2, 2018, the Company, through its subsidiary, OneGroup NY, Inc. (“OneGroup”), completed its acquisition of certain assets of Penna & Associates Agency, Inc. (“Penna”), an insurance agency headquartered in Johnson City, New York. The Company paid $0.8 million in cash to acquire the assets of Penna, and recorded goodwill in the amount of $0.4 million and a $0.4 million customer list intangible asset in conjunction with the acquisition. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. On January 2, 2018, the Company, through its subsidiary, Community Investment Services, Inc. (“CISI”), completed its acquisition of certain assets of Styles Bridges Associates (“Styles Bridges”), a financial services business headquartered in Canton, New York. The Company paid $0.7 million in cash to acquire a customer list from Styles Bridges, and recorded a $0.7 million customer list intangible asset in conjunction with the acquisition. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. On December 4, 2017, the Company, through its subsidiary, OneGroup, completed its acquisition of Gordon B. Roberts Agency, Inc. (“GBR”), an insurance agency headquartered in Oneonta, New York for $3.7 million in Company stock and cash, comprised of $1.35 million in cash and the issuance of 0.04 million shares of common stock. The transaction resulted in the acquisition of $0.6 million of assets, $0.7 million of other liabilities, goodwill in the amount of $2.2 million and other intangible assets of $1.6 million. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. On November 17, 2017, the Company, through its subsidiary, CISI, completed its acquisition of certain assets of Northeast Capital Management, Inc. (“NECM”), a financial services business headquartered in Wilkes Barre, Pennsylvania. The Company paid $1.2 million in cash, including a $0.2 million contingent payment based on certain customer retention objectives, to acquire a customer list from NECM, and recorded a $1.2 million customer list intangible asset in conjunction with the acquisition. The effects of the acquired assets have been included in the consolidated financial statements since that date. On May 12, 2017, the Company completed its acquisition of Merchants Bancshares, Inc. (“Merchants”), parent company of Merchants Bank, headquartered in South Burlington, Vermont, for $345.2 million in Company stock and cash, comprised of $82.9 million in cash and the issuance of 4.68 million shares of common stock. The acquisition extends the Company’s footprint into the Vermont and Western Massachusetts markets with the addition of 31 branch locations in Vermont and one location in Massachusetts. This transaction resulted in the acquisition of $2.0 billion of assets, including $1.49 billion of loans and $370.6 million of investment securities, as well as $1.45 billion of deposits and $189.0 million in goodwill. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. Revenues of approximately $16.1 million and direct expenses, which may not include certain shared expenses, of approximately $7.8 million from Merchants were included in the consolidated statement of income for the three months ended March 31, 2018. On March 1, 2017, the Company, through its subsidiary, OneGroup, completed its acquisition of certain assets of Dryfoos Insurance Agency, Inc. (“Dryfoos”), an insurance agency headquartered in Hazleton, Pennsylvania. The Company paid $3.0 million in cash to acquire the assets of Dryfoos, and recorded goodwill in the amount of $1.7 million and other intangible assets of $1.7 million in conjunction with the acquisition. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. On February 3, 2017, the Company completed its acquisition of Northeast Retirement Services, Inc. (“NRS”) and its subsidiary Global Trust Company (“GTC”), headquartered in Woburn, Massachusetts, for $148.6 million in Company stock and cash. NRS was a privately held corporation focused on providing institutional transfer agency, master recordkeeping services, custom target date fund administration, trust product administration and customized reporting services to institutional clients. Its wholly-owned subsidiary, GTC, is chartered in the State of Maine as a non-depository trust company and provides fiduciary services for collective investment trusts and other products. The acquisition of NRS and GTC, hereafter referred to collectively as NRS, will strengthen and complement the Company’s existing employee benefit services businesses. Upon the completion of the merger, NRS became a wholly-owned subsidiary of BPAS and operates as Northeast Retirement Services, LLC, a Delaware limited liability company. This transaction resulted in the acquisition of $36.1 million in net tangible assets, principally cash and certificates of deposit, $60.2 million in customer list intangibles that will be amortized using the 150% declining balance method over 10 years, a $23.0 million deferred tax liability associated with the customer list intangible, and $75.3 million in goodwill. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. Revenues of $10.1 million and expenses of $6.0 million from NRS were included in the consolidated statement of income for the three months ended March 31, 2018. Revenues of $5.1 million and expenses of $3.6 million from NRS were included in the consolidated statement of income for the three months ended March 31, 2017. On January 1, 2017, the Company, through its subsidiary, OneGroup, acquired certain assets of Benefits Advisory Service, Inc. (“BAS”), a benefits consulting group headquartered in Forest Hills, New York. The Company paid $1.2 million in cash to acquire the assets of BAS and recorded intangible assets of $1.2 million in conjunction with the acquisition. The effects of the acquired assets and liabilities have been included in the consolidated financial statements since that date. The assets and liabilities assumed in the acquisitions were recorded at their estimated fair values based on management’s best estimates using information available at the dates of the acquisition, and were subject to adjustment based on updated information not available at the time of acquisition. During the first quarter of 2018, the carrying amount of other liabilities associated with the NRS acquisition decreased by $1.2 million as a result of an adjustment to deferred taxes. Goodwill associated with the NRS acquisition decreased $1.2 million as a result of this adjustment. The above referenced acquisitions expanded the Company’s geographical presence in New York, Pennsylvania, Vermont, and Western Massachusetts and management expects that the Company will benefit from greater geographic diversity and the advantages of other synergistic business development opportunities. The following table summarizes the estimated fair value of the assets acquired and liabilities assumed after considering the measurement period adjustments described above: 2018 2017 (000s omitted) Other (1) NRS Merchants Other (2) Total Consideration paid : Cash (3) $ 1,480 $ 70,073 $ 82,898 $ 6,775 $ 159,746 Community Bank System, Inc. common stock 0 78,483 262,254 2,395 343,132 Total net consideration paid 1,480 148,556 345,152 9,170 502,878 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 16 11,063 40,730 339 52,132 Investment securities 0 20,294 370,648 0 390,942 Loans 0 0 1,488,157 0 1,488,157 Premises and equipment 10 411 16,608 27 17,046 Accrued interest receivable 0 72 4,773 0 4,845 Other assets 17 8,088 51,585 583 60,256 Core deposit intangibles 0 0 23,214 0 23,214 Other intangibles 1,099 60,200 2,857 5,626 68,683 Deposits 0 0 (1,448,406 ) 0 (1,448,406 ) Other liabilities (31 ) (26,828 ) (11,750 ) (1,217 ) (39,795 ) Short-term advances 0 0 (80,000 ) 0 (80,000 ) Securities sold under agreement to repurchase, short-term 0 0 (278,076 ) 0 (278,076 ) Long-term debt 0 0 (3,615 ) 0 (3,615 ) Subordinated debt held by unconsolidated subsidiary trusts 0 0 (20,619 ) 0 (20,619 ) Total identifiable assets, net 1,111 73,300 156,106 5,358 234,764 Goodwill $ 369 $ 75,256 $ 189,046 $ 3,812 $ 268,114 (1) Includes amounts related to the Penna and Styles Bridges acquisitions. (2) (3) Includes NECM $0.2 million contingent cash payment consideration. Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments were aggregated by comparable characteristics and recorded at fair value without a carryover of the related allowance for loan losses. Cash flows for each loan were determined using an estimate of credit losses and rate of prepayments. Projected monthly cash flows were then discounted to present value using a market-based discount rate. The excess of the undiscounted expected cash flows over the estimated fair value is referred to as the “accretable yield” and is recognized into interest income over the remaining lives of the acquired loans. The following is a summary of the loans acquired from Merchants at the date of acquisition: (000s omitted) Acquired Impaired Acquired Non-impaired Total Acquired Contractually required principal and interest at acquisition $ 15,454 $ 1,872,574 $ 1,888,028 Contractual cash flows not expected to be collected (5,385 ) (14,753 ) (20,138 ) Expected cash flows at acquisition 10,069 1,857,821 1,867,890 Interest component of expected cash flows (793 ) (378,940 ) (379,733 ) Fair value of acquired loans $ 9,276 $ 1,478,881 $ 1,488,157 The fair value of checking, savings and money market deposit accounts acquired were assumed to approximate the carrying value as these accounts have no stated maturity and are payable on demand. Certificate of deposit accounts were valued at the present value of the certificates’ expected contractual payments discounted at market rates for similar certificates. The core deposit intangibles and other intangibles related to the Penna, Styles Bridges, GBR, NECM, Merchants, Dryfoos, and BAS acquisitions are being amortized using an accelerated method over their estimated useful life of eight years. The goodwill, which is not amortized for book purposes, was assigned to the Banking segment for the Merchants acquisition, the Employee Benefit Services segment for NRS, and All Other segments for the Penna, GBR, and Dryfoos acquisitions. Goodwill arising from the Merchants, NRS and GBR acquisitions is not deductible for tax purposes. Goodwill arising from the Penna and Dryfoos acquisitions is deductible for tax purposes. Direct costs related to the acquisitions were expensed as incurred. Merger and acquisition integration-related expenses amount to $1.7 million during the three months ended March 31, 2017 and have been separately stated in the Consolidated Statements of Income. Merger and acquisition integration-related expenses for the three months ended March 31, 2018 were immaterial.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2018
ACCOUNTING POLICIES [Abstract]
ACCOUNTING POLICIES	NOTE C: ACCOUNTING POLICIES The accounting policies of the Company, as applied in the consolidated interim financial statements presented herein, are substantially the same as those followed on an annual basis as presented on pages 63 through 71 of the Annual Report on Form 10-K for the year ended December 31, 2017 filed with the Securities and Exchange Commission (“SEC”) on March 1, 2018. Critical Accounting Policies Acquired Loans Acquired loans are initially recorded at their acquisition date fair values. The carryover of allowance for loan losses is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. Fair values for acquired loans are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, prepayment risk, liquidity risk, default rates, loss severity, payment speeds, collateral values and discount rate. Acquired Impaired Loans Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments are accounted for as impaired loans under Accounting Standards Codification (“ASC”) 310-30. The excess of undiscounted cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loans using the interest method. The difference between contractually required payments at acquisition and the undiscounted cash flows expected to be collected at acquisition is referred to as the non-accretable discount. The non-accretable discount represents estimated future credit losses and other contractually required payments that the Company does not expect to collect. Subsequent decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in expected cash flows result in a recovery of previously recorded allowance for loan losses or a reversal of a corresponding amount of the non-accretable discount, which the Company then reclassifies as an accretable discount that is recognized into interest income over the remaining life of the loans using the interest method. Acquired loans that met the criteria for non-accrual of interest prior to acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loans to be non-accrual or non-performing and may accrue interest on these loans, including the impact of any accretable discount. Acquired Non-impaired Loans Acquired loans that do not meet the requirements under ASC 310-30 are considered acquired non-impaired loans. The difference between the acquisition date fair value and the outstanding balance represents the fair value adjustment for a loan and includes both credit and interest rate considerations. Fair value adjustments may be discounts (or premiums) to a loan’s cost basis and are accreted (or amortized) to net interest income (or expense) over the loan’s remaining life in accordance with ASC 310-20. Fair value adjustments for revolving loans are accreted (or amortized) using a straight line method. Term loans are accreted (or amortized) using the constant effective yield method. Subsequent to the purchase date, the methods used to estimate the allowance for loan losses for the acquired non-impaired loans are consistent with the policy described below. However, the Company compares the net realizable value of the loans to the carrying value, for loans collectively evaluated for impairment. The carrying value represents the net of the loan’s unpaid principal balance and the remaining purchase discount (or premium) that has yet to be accreted into interest income. When the carrying value exceeds the net realizable value, an allowance for loan loss is recognized. Allowance for Loan Losses Management continually evaluates the credit quality of the Company’s loan portfolio, and performs a formal review of the adequacy of the allowance for loan losses on a quarterly basis. The allowance reflects management’s best estimate of probable losses inherent in the loan portfolio. Determination of the allowance is subjective in nature and requires significant estimates. The Company’s allowance methodology consists of two broad components - general and specific loan loss allocations. The general loan loss allocation is composed of two calculations that are computed on five main loan segments: business lending; consumer direct; consumer indirect; home equity; and consumer mortgage. The first calculation is quantitative and determines an allowance level based on the latest 36 months of historical net charge-off data for each loan class (commercial loans exclude balances with specific loan loss allocations). The second calculation is qualitative and takes into consideration eight qualitative environmental factors: levels of and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards, and other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. A component of the qualitative calculation is the unallocated allowance for loan loss. The qualitative and quantitative calculations are added together to determine the general loan loss allocation. The specific loan loss allocation relates to individual commercial loans that are both greater than $0.5 million and in a nonaccruing status with respect to interest. Specific loan losses are based on discounted estimated cash flows, including any cash flows resulting from the conversion of collateral or collateral shortfalls. The allowance levels computed from the specific and general loan loss allocation methods are combined with unallocated allowances and allowances needed for acquired loans to derive the total required allowance for loan losses to be reflected on the Consolidated Statement of Condition. Loan losses are charged off against the allowance, while recoveries of amounts previously charged off are credited to the allowance. A provision for loan losses is charged to operations based on management’s periodic evaluation of factors previously mentioned. Investment Securities The Company can classify its investments in debt and equity securities as held-to-maturity, available-for-sale, or trading. Held-to-maturity securities are those for which the Company has the positive intent and ability to hold until maturity, and are reported at cost, which is adjusted for amortization of premiums and accretion of discounts. Securities classified as available-for-sale are reported at fair value with net unrealized gains and losses reflected as a separate component of shareholders’ equity, net of applicable income taxes. None of the Company’s investment securities have been classified as trading securities at March 31, 2018. Certain equity securities are stated at cost and include restricted stock of the Federal Reserve Bank of New York (“Federal Reserve”), the Federal Home Loan Bank of New York and the Federal Home Loan Bank of Boston (collectively referred to as “FHLB”). Fair values for investment securities are based upon quoted market prices, where available. If quoted market prices are not available, fair values are based upon quoted market prices of comparable instruments, or a discounted cash flow model using market estimates of interest rates and volatility. The Company conducts an assessment of all securities in an unrealized loss An OTTI loss must be recognized for a debt security in an unrealized loss position if there is intent to sell the security or it is more likely than not the Company will be required to sell the security prior to recovery of its amortized cost basis. In this situation, the amount of loss recognized in income is equal to the difference between the fair value and the amortized cost basis of the security. Even if management does not have the intent, and it is not more likely than not that the Company will be required to sell the securities, an evaluation of the expected cash flows to be received is performed to determine if a credit loss has occurred. For debt securities, a critical component of the evaluation for OTTI is the identification of credit-impaired securities, where the Company does not expect to receive cash flows sufficient to recover the entire amortized cost basis of the security. In the event of a credit loss, only the amount of impairment associated with the credit loss would be recognized in income. The portion of the unrealized loss relating to other factors, such as liquidity conditions in the market or changes in market interest rates, is recorded in accumulated other comprehensive loss. Equity securities are also evaluated to determine whether the unrealized loss is expected to be recoverable based on whether evidence exists to support a realizable value equal to or greater than the amortized cost basis. If it is probable that the amortized cost basis will not be recovered, taking into consideration the estimated recovery period and the ability to hold the equity security until recovery, OTTI is recognized in earnings equal to the difference between the fair value and the amortized cost basis of the security. The specific identification method is used in determining the realized gains and losses on sales of investment securities and OTTI charges. Premiums and discounts on securities are amortized and accreted, respectively, on the interest method basis over the period to maturity or estimated life of the related security. Purchases and sales of securities are recognized on a trade date basis. Intangible Assets Intangible assets include core deposit intangibles, customer relationship intangibles and goodwill arising from acquisitions. Core deposit intangibles and customer relationship intangibles are amortized on either an accelerated or straight-line basis over periods ranging from seven to 20 years. The initial and ongoing carrying value of goodwill and other intangible assets is based upon discounted cash flow modeling techniques that require management to make estimates regarding the amount and timing of expected future cash flows. It also requires use of a discount rate that reflects the current return requirements of the market in relation to present risk-free interest rates, required equity market premiums, peer volatility indicators, and company-specific risk indicators. The Company evaluates goodwill for impairment on an annual basis, or more often if events or circumstances indicate there may be impairment. The implied fair value of a reporting unit’s goodwill is compared to its carrying amount and the impairment loss is measured by the excess of the carrying value over fair value. The fair value of each reporting unit is compared to the carrying amount of such reporting unit in order to determine if impairment is indicated. Retirement Benefits The Company provides defined benefit pension benefits to eligible employees and post-retirement health and life insurance benefits to certain eligible retirees. The Company also provides deferred compensation and supplemental executive retirement plans for selected current and former employees, officers, and directors. Expense under these plans is charged to current operations and consists of several components of net periodic benefit cost based on various actuarial assumptions regarding future experience under the plans, including discount rate, rate of future compensation increases, and expected return on plan assets. Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The Company adopted this guidance on January 1, 2018. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. New Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Topic 840, Leases In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350) In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2018
INVESTMENT SECURITIES [Abstract]
INVESTMENT SECURITIES	NOTE D: INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities as of March 31, 2018 and December 31, 2017 are as follows: March 31, 2018 December 31, 2017 (000's omitted) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 2,044,795 $ 1,962 $ 18,843 $ 2,027,914 $ 2,043,023 $ 15,886 $ 4,838 $ 2,054,071 Obligations of state and political subdivisions 502,517 9,126 1,335 510,308 514,949 14,064 57 528,956 Government agency mortgage-backed securities 371,857 2,132 9,450 364,539 358,180 3,121 3,763 357,538 Corporate debt securities 2,633 0 54 2,579 2,648 0 25 2,623 Government agency collateralized mortgage obligations 83,113 89 1,773 81,429 88,097 155 878 87,374 Marketable equity securities 250 271 0 521 251 275 0 526 Total available-for-sale portfolio $ 3,005,165 $ 13,580 $ 31,455 $ 2,987,290 $ 3,007,148 $ 33,501 $ 9,561 $ 3,031,088 Other Securities: Federal Home Loan Bank common stock $ 8,801 $ 8,801 $ 9,896 $ 9,896 Federal Reserve Bank common stock 30,690 30,690 30,690 30,690 Certificates of deposit 0 0 3,865 3,865 Other equity securities 5,861 5,861 5,840 5,840 Total other securities $ 45,352 $ 45,352 $ 50,291 $ 50,291 A summary of investment securities that have been in a continuous unrealized loss position is as follows: As of March 31, 2018 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities 69 $ 1,316,113 $ 18,843 0 $ 0 $ 0 69 $ 1,316,113 $ 18,843 Obligations of state and political subdivisions 224 110,119 1,335 0 0 0 224 110,119 1,335 Government agency mortgage-backed securities 148 225,378 5,310 58 75,599 4,140 206 300,977 9,450 Corporate debt securities 1 2,579 54 0 0 0 1 2,579 54 Government agency collateralized mortgage obligations 40 75,150 1,773 1 1 0 41 75,151 1,773 Total available-for-sale investment portfolio 482 $ 1,729,339 $ 27,315 59 $ 75,600 $ 4,140 541 $ 1,804,939 $ 31,455 As of December 31, 2017 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities 44 $ 699,709 $ 4,838 0 $ 0 $ 0 44 $ 699,709 $ 4,838 Obligations of state and political subdivisions 45 23,432 57 0 0 0 45 23,432 57 Government agency mortgage-backed securities 120 185,716 1,433 55 75,712 2,330 175 261,428 3,763 Corporate debt securities 1 2,623 25 0 0 0 1 2,623 25 Government agency collateralized mortgage obligations 39 80,041 878 1 1 0 40 80,042 878 Total available-for-sale investment portfolio 249 $ 991,521 $ 7,231 56 $ 75,713 $ 2,330 305 $ 1,067,234 $ 9,561 The unrealized losses reported pertaining to securities issued by the U.S. government and its sponsored entities, include treasuries, agencies, and mortgage-backed securities issued by Ginnie Mae, Fannie Mae, and Freddie Mac, which are currently rated AAA by Moody’s Investor Services, AA+ by Standard & Poor’s and are guaranteed by the U.S. government. The majority of the obligations of state and political subdivisions and corporations carry a credit rating of A or better. Additionally, a majority of the obligations of state and political subdivisions carry a secondary level of credit enhancement. The Company does not intend to sell these securities, nor is it more likely than not that the Company will be required to sell these securities prior to recovery of the amortized cost. The unrealized losses in the portfolios are primarily attributable to changes in interest rates. As such, management does not believe any individual unrealized loss as of March 31, 2018 represents OTTI. The amortized cost and estimated fair value of debt securities at March 31, 2018, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Available-for-Sale (000's omitted) Amortized Cost Fair Value Due in one year or less $ 53,102 $ 53,115 Due after one through five years 1,557,644 1,546,876 Due after five years through ten years 789,557 788,557 Due after ten years 149,642 152,253 Subtotal 2,549,945 2,540,801 Government agency mortgage-backed securities 371,857 364,539 Government agency collateralized mortgage obligations 83,113 81,429 Total $ 3,004,915 $ 2,986,769 As of March 31, 2018, $279.7 million of U.S. Treasury securities were pledged as collateral for securities sold under agreement to repurchase. All securities sold under agreement to repurchase as of March 31, 2018 have an overnight and continuous maturity.

LOANS

LOANS	3 Months Ended
	Mar. 31, 2018
LOANS [Abstract]
LOANS	NOTE E: LOANS The segments of the Company’s loan portfolio are disaggregated into the following classes that allow management to monitor risk and performance: · Consumer mortgages consist primarily of fixed rate residential instruments, typically 10 – 30 years in contractual term, secured by first liens on real property. · Business lending is comprised of general purpose commercial and industrial loans including, but not limited to, municipal lending, agricultural-related and dealer floor plans, as well as mortgages on commercial properties. · Consumer indirect consists primarily of installment loans originated through selected dealerships and are secured by automobiles, marine and other recreational vehicles. · Consumer direct consists of all other loans to consumers such as personal installment loans and lines of credit. · Home equity products are consumer purpose installment loans or lines of credit most often secured by a first or second lien position on residential real estate with terms up to 30 years. The balances of these classes are summarized as follows: (000's omitted) March 31, 2018 December 31, 2017 Business lending $ 2,426,086 $ 2,424,223 Consumer mortgage 2,211,882 2,220,298 Consumer indirect 1,008,198 1,011,978 Consumer direct 173,032 179,929 Home equity 407,832 420,329 Gross loans, including deferred origination costs 6,227,030 6,256,757 Allowance for loan losses (48,103 ) (47,583 ) Loans, net of allowance for loan losses $ 6,178,927 $ 6,209,174 The outstanding balance related to credit impaired acquired loans was $11.1 million and $13.4 million at March 31, 2018 and December 31, 2017, respectively. The changes in the accretable discount related to the credit impaired acquired loans are as follows: (000’s omitted) Balance at December 31, 2017 $ 976 Accretion recognized, year-to-date (278 ) Net reclassification between accretable and non-accretable 300 Balance at March 31, 2018 $ 998 Credit Quality Management monitors the credit quality of its loan portfolio on an ongoing basis. Measurement of delinquency and past due status are based on the contractual terms of each loan. Past due loans are reviewed on a monthly basis to identify loans for non-accrual status. The following is an aged analysis of the Company’s past due loans, by class as of March 31, 2018: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Business lending $ 5,062 $ 4,069 $ 3,831 $ 12,962 $ 1,437,044 $ 1,450,006 Consumer mortgage 10,236 1,437 10,086 21,759 1,744,105 1,765,864 Consumer indirect 8,664 182 5 8,851 981,915 990,766 Consumer direct 1,091 30 0 1,121 167,396 168,517 Home equity 1,404 176 1,239 2,819 313,908 316,727 Total $ 26,457 $ 5,894 $ 15,161 $ 47,512 $ 4,644,368 $ 4,691,880 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Business lending $ 4,119 $ 0 $ 3,967 $ 8,086 $ 8,496 $ 959,498 $ 976,080 Consumer mortgage 1,991 282 2,855 5,128 0 440,890 446,018 Consumer indirect 106 35 0 141 0 17,291 17,432 Consumer direct 105 0 0 105 0 4,410 4,515 Home equity 522 214 1,256 1,992 0 89,113 91,105 Total $ 6,843 $ 531 $ 8,078 $ 15,452 $ 8,496 $ 1,511,202 $ 1,535,150 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans. The following is an aged analysis of the Company’s past due loans by class as of December 31, 2017: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Business lending $ 2,283 $ 571 $ 3,944 $ 6,798 $ 1,369,801 $ 1,376,599 Consumer mortgage 13,564 1,500 10,722 25,786 1,728,823 1,754,609 Consumer indirect 14,197 295 0 14,492 977,344 991,836 Consumer direct 1,875 48 0 1,923 172,556 174,479 Home equity 1,116 94 1,354 2,564 319,576 322,140 Total $ 33,035 $ 2,508 $ 16,020 $ 51,563 $ 4,568,100 $ 4,619,663 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Business lending $ 4,661 $ 0 $ 4,328 $ 8,989 $ 10,115 $ 1,028,520 $ 1,047,624 Consumer mortgage 2,603 26 3,066 5,695 0 459,994 465,689 Consumer indirect 245 8 0 253 0 19,889 20,142 Consumer direct 100 0 0 100 0 5,350 5,450 Home equity 634 170 1,326 2,130 0 96,059 98,189 Total $ 8,243 $ 204 $ 8,720 $ 17,167 $ 10,115 $ 1,609,812 $ 1,637,094 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans. The Company uses several credit quality indicators to assess credit risk in an ongoing manner. The Company’s primary credit quality indicator for its business lending portfolio is an internal credit risk rating system that categorizes loans as “pass”, “special mention”, “classified”, or “doubtful”. Credit risk ratings are applied individually to those classes of loans that have significant or unique credit characteristics that benefit from a case-by-case evaluation. In general, the following are the definitions of the Company’s credit quality indicators: Pass The condition of the borrower and the performance of the loans are satisfactory or better. Special Mention The condition of the borrower has deteriorated although the loan performs as agreed. Classified The condition of the borrower has significantly deteriorated and the performance of the loan could further deteriorate, if deficiencies are not corrected. Doubtful The condition of the borrower has deteriorated to the point that collection of the balance is improbable based on current facts and conditions. The following table shows the amount of business lending loans by credit quality category: March 31, 2018 December 31, 2017 (000’s omitted) Legacy Acquired Total Legacy Acquired Total Pass $ 1,253,688 $ 891,639 $ 2,145,327 $ 1,170,156 $ 963,981 $ 2,134,137 Special mention 120,881 43,034 163,915 129,076 37,321 166,397 Classified 75,283 31,313 106,596 77,367 34,628 111,995 Doubtful 154 1,598 1,752 0 1,579 1,579 Acquired impaired 0 8,496 8,496 0 10,115 10,115 Total $ 1,450,006 $ 976,080 $ 2,426,086 $ 1,376,599 $ 1,047,624 $ 2,424,223 All other loans are underwritten and structured using standardized criteria and characteristics, primarily payment performance, and are normally risk rated and monitored collectively on a monthly basis. These are typically loans to individuals in the consumer categories and are delineated as either performing or nonperforming. Performing loans include loans classified as current as well as those classified as 30 - 89 days past due. Nonperforming loans include 90+ days past due and still accruing and nonaccrual loans. The following table details the balances in all other loan categories at March 31, 2018: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,754,341 $ 990,579 $ 168,487 $ 315,312 $ 3,228,719 Nonperforming 11,523 187 30 1,415 13,155 Total $ 1,765,864 $ 990,766 $ 168,517 $ 316,727 $ 3,241,874 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 442,881 $ 17,397 $ 4,515 $ 89,635 $ 554,428 Nonperforming 3,137 35 0 1,470 4,642 Total $ 446,018 $ 17,432 $ 4,515 $ 91,105 $ 559,070 The following table details the balances in all other loan categories at December 31, 2017: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,742,387 $ 991,541 $ 174,431 $ 320,692 $ 3,229,051 Nonperforming 12,222 295 48 1,448 14,013 Total $ 1,754,609 $ 991,836 $ 174,479 $ 322,140 $ 3,243,064 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 462,597 $ 20,134 $ 5,450 $ 96,693 $ 584,874 Nonperforming 3,092 8 0 1,496 4,596 Total $ 465,689 $ 20,142 $ 5,450 $ 98,189 $ 589,470 All loan classes are collectively evaluated for impairment except business lending, as described in Note C. A summary of individually evaluated impaired loans as of March 31, 2018 and December 31, 2017 follows: (000’s omitted) March 31, 2018 December 31, 2017 Loans with allowance allocation $ 4,510 $ 5,125 Loans without allowance allocation 1,422 884 Carrying balance 5,932 6,009 Contractual balance 10,146 9,165 Specifically allocated allowance 878 804 In the course of working with borrowers, the Company may choose to restructure the contractual terms of certain loans. In this scenario, the Company attempts to work-out an alternative payment schedule with the borrower in order to optimize collectability of the loan. Any loans that are modified are reviewed by the Company to identify if a troubled debt restructuring (“TDR”) has occurred, which is when, for economic or legal reasons related to a borrower’s financial difficulties, the Company grants a concession to the borrower that it would not otherwise consider. Terms may be modified to fit the ability of the borrower to repay in line with its current financial standing and the restructuring of the loan may include the transfer of assets from the borrower to satisfy the debt, a modification of loan terms, or a combination of the two. In accordance with the clarified guidance issued by the Office of the Comptroller of the Currency (“OCC”), loans that have been discharged in Chapter 7 bankruptcy but not reaffirmed by the borrower, are classified as TDRs, irrespective of payment history or delinquency status, even if the repayment terms for the loan have not been otherwise modified. The Company’s lien position against the underlying collateral remains unchanged. Pursuant to that guidance, the Company records a charge-off equal to any portion of the carrying value that exceeds the net realizable value of the collateral. The amount of loss incurred in the three months ended March 31, 2018 and 2017 was immaterial. TDRs that are less than $0.5 million are collectively included in the general loan loss allocation and the qualitative review. TDRs that are commercial loans and greater than $0.5 million are individually evaluated for impairment, and if necessary, a specific allocation of the allowance for loan losses is provided. As a result, the determination of the amount of allowance for loan losses related to TDRs is the same as detailed in the critical accounting policies. Information regarding TDRs as of March 31, 2018 and December 31, 2017 is as follows: March 31, 2018 December 31, 2017 (000’s omitted) Nonaccrual Accruing Total Nonaccrual Accruing Total # Amount # Amount # Amount # Amount # Amount # Amount Business lending 8 $ 312 3 $ 280 11 $ 592 8 $ 218 7 $ 501 15 $ 719 Consumer mortgage 48 1,976 43 1,651 91 3,627 51 2,265 44 1,750 95 4,015 Consumer indirect 0 0 68 847 68 847 0 0 71 883 71 883 Consumer direct 0 0 23 65 23 65 0 0 25 69 25 69 Home equity 11 234 7 201 18 435 13 245 7 204 20 449 Total 67 $ 2,522 144 $ 3,044 211 $ 5,566 72 $ 2,728 154 $ 3,407 226 $ 6,135 The following table presents information related to loans modified in a TDR during the three months ended March 31, 2018 and 2017. Of the loans noted in the table below, all loans for the three months ended March 31, 2018 and 2017 were modified due to a Chapter 7 bankruptcy as described previously. The financial effects of these restructurings were immaterial. Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 (000’s omitted) Number of loans modified Outstanding Balance Number of loans modified Outstanding Balance Business lending 1 $ 93 0 $ 0 Consumer mortgage 0 0 7 502 Consumer indirect 4 41 8 106 Consumer direct 2 2 4 15 Home equity 0 0 2 98 Total 7 $ 136 21 $ 721 Allowance for Loan Losses The allowance for loan losses is general in nature and is available to absorb losses from any loan type despite the analysis below. The following presents by class the activity in the allowance for loan losses: Three Months Ended (000’s omitted) Business Lending Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 17,257 $ 10,465 $ 13,468 $ 3,039 $ 2,107 $ 1,100 $ 147 $ 47,583 Charge-offs (1,669 ) (199 ) (2,284 ) (496 ) (56 ) 0 (43 ) (4,747 ) Recoveries 198 8 1,151 222 9 0 0 1,588 Provision 1,821 108 1,363 219 (20 ) (16 ) 204 3,679 Ending balance $ 17,607 $ 10,382 $ 13,698 $ 2,984 $ 2,040 $ 1,084 $ 308 $ 48,103 Three Months Ended (000’s omitted) Business Lending Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 17,220 $ 10,094 $ 13,782 $ 2,979 $ 2,399 $ 651 $ 108 $ 47,233 Charge-offs (695 ) (85 ) (1,947 ) (417 ) (38 ) 0 0 (3,182 ) Recoveries 71 7 869 245 25 0 0 1,217 Provision 261 133 1,292 45 (27 ) 122 2 1,828 Ending balance $ 16,857 $ 10,149 $ 13,996 $ 2,852 $ 2,359 $ 773 $ 110 $ 47,096

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2018
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS [Abstract]
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS	NOTE F: GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS The gross carrying amount and accumulated amortization for each type of identifiable intangible asset are as follows: March 31, 2018 December 31, 2017 (000's omitted) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 62,902 $ (39,621 ) $ 23,281 $ 62,902 $ (37,877 ) $ 25,025 Other intangibles 87,372 $ (23,694 ) 63,678 86,535 (20,902 ) 65,633 Total amortizing intangibles $ 150,274 $ (63,315 ) $ 86,959 $ 149,437 $ (58,779 ) $ 90,658 The estimated aggregate amortization expense for each of the five succeeding fiscal years ended December 31 is as follows: (000's omitted) Apr - Dec 2018 $ 13,318 2019 15,247 2020 12,680 2021 10,817 2022 9,288 Thereafter 25,609 Total $ 86,959 Shown below are the components of the Company’s goodwill at December 31, 2017 and March 31, 2018: (000’s omitted) December 31, 2017 Activity March 31, 2018 Goodwill $ 739,254 $ (805 ) $ 738,449 Accumulated impairment (4,824 ) 0 (4,824 ) Goodwill, net $ 734,430 $ (805 ) $ 733,625

MANDATORILY REDEEMABLE PREFERRE

MANDATORILY REDEEMABLE PREFERRED SECURITIES	3 Months Ended
	Mar. 31, 2018
MANDATORILY REDEEMABLE PREFERRED SECURITIES [Abstract]
MANDATORILY REDEEMABLE PREFERRED SECURITIES	NOTE G: MANDATORILY REDEEMABLE PREFERRED SECURITIES The Company sponsors three business trusts, Community Statutory Trust III (“CST III”), Community Capital Trust IV (“CCT IV”) and MBVT Statutory Trust I (“MBVT I”), of which 100% of the common stock is owned by the Company. The common stock of MBVT Statutory Trust I was acquired in the Merchants acquisition. The trusts were formed for the purpose of issuing company-obligated mandatorily redeemable preferred securities to third-party investors and investing the proceeds from the sale of such preferred securities solely in junior subordinated debt securities of the Company. The debentures held by each trust are the sole assets of such trust. Distributions on the preferred securities issued by each trust are payable quarterly at a rate per annum equal to the interest rate being earned by the trust on the debentures held by that trust and are recorded as interest expense in the consolidated financial statements. The preferred securities are subject to mandatory redemption, in whole or in part, upon repayment of the debentures. The Company has entered into agreements which, taken collectively, fully and unconditionally guarantee the preferred securities subject to the terms of each of the guarantees. The terms of the preferred securities of each trust are as follows: Trust Issuance Date Par Amount Interest Rate Maturity Date Call Price CST III 7/31/2001 $24.5 million 3 month LIBOR plus 3.58% (5.35%) 7/31/2031 Par CCT IV 12/8/2006 $75.0 million 3 month LIBOR plus 1.65% (3.77%) 12/15/2036 Par MBVT I 12/15/2004 $20.6 million 3 month LIBOR plus 1.95% (4.07%) 12/31/2034 Par

BENEFIT PLANS

BENEFIT PLANS	3 Months Ended
	Mar. 31, 2018
BENEFIT PLANS [Abstract]
BENEFIT PLANS	NOTE H: BENEFIT PLANS The Company provides a qualified defined benefit pension to eligible employees and retirees, other post-retirement health and life insurance benefits to certain retirees, an unfunded supplemental pension plan for certain key executives, and an unfunded stock balance plan for certain of its nonemployee directors. The Company accrues for the estimated cost of these benefits through charges to expense during the years that employees earn these benefits. The net periodic benefit cost for the three months ended March 31, 2018 and 2017 is as follows: Pension Benefits Post-retirement Benefits Three Months Ended March 31 , Three Months Ended March 31 , (000's omitted) 2018 2017 2018 2017 Service cost $ 1,121 $ 1,039 $ 0 $ 0 Interest cost 1,415 1,361 17 19 Expected return on plan assets (3,705 ) (3,121 ) 0 0 Amortization of unrecognized net loss 298 263 5 2 Amortization of prior service cost (83 ) 14 (44 ) (45 ) Net periodic benefit $ (954 ) $ (444 ) $ (22 ) $ (24 )

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2018
EARNINGS PER SHARE [Abstract]
EARNINGS PER SHARE	NOTE I: EARNINGS PER SHARE The two class method is used in the calculations of basic and diluted earnings per share. Under the two class method, earnings available to common shareholders for the period are allocated between common shareholders and participating securities according to dividends declared and participation rights in undistributed earnings. The Company has determined that all of its outstanding non-vested stock awards are participating securities as of March 31, 2018. Basic earnings per share are computed based on the weighted-average of the common shares outstanding for the period. Diluted earnings per share are based on the weighted-average of the shares outstanding and the assumed exercise of stock options during the year. The dilutive effect of options is calculated using the treasury stock method of accounting. The treasury stock method determines the number of common shares that would be outstanding if all the dilutive options (those where the average market price is greater than the exercise price) were exercised and the proceeds were used to repurchase common shares in the open market at the average market price for the applicable time period. There were approximately 0.4 million weighted-average anti-dilutive stock options outstanding for the three months ended March 31, 2018, compared to approximately 0.2 million weighted-average anti-dilutive stock options outstanding for the three months ended March 31, 2017 that were not included in the computation below. The following is a reconciliation of basic to diluted earnings per share for the three months ended March 31, 2018 and 2017: Three Months Ended March 31, (000's omitted, except per share data) 2018 2017 Net income $ 40,106 $ 26,257 Income attributable to unvested stock-based compensation awards (141 ) (138 ) Income available to common shareholders $ 39,965 $ 26,119 Weighted-average common shares outstanding – basic 50,934 45,284 Basic earnings per share $ 0.78 $ 0.58 Net income $ 40,106 $ 26,257 Income attributable to unvested stock-based compensation awards (141 ) (138 ) Income available to common shareholders $ 39,965 $ 26,119 Weighted-average common shares outstanding – basic 50,934 45,284 Assumed exercise of stock options 563 703 Weighted-average common shares outstanding – diluted 51,497 45,987 Diluted earnings per share $ 0.78 $ 0.57 Stock Repurchase Program At its December 2017 meeting, the Company’s Board of Directors (the “Board”) approved a stock repurchase program authorizing the repurchase of up to 2.5 million shares of the Company’s common stock in accordance with securities laws and regulations, through December 31, 2018. Any repurchased shares will be used for general corporate purposes, including those related to stock plan activities. The timing and extent of repurchases will depend on market conditions and other corporate considerations as determined at the Company’s discretion. The Company did not repurchase any shares under the authorized plan during the first three months of 2018.

COMMITMENTS, CONTINGENT LIABILI

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	3 Months Ended
	Mar. 31, 2018
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS [Abstract]
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS	NOTE J: COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit and standby letters of credit. Commitments to extend credit are agreements to lend to customers, generally having fixed expiration dates or other termination clauses that may require payment of a fee. These commitments consist principally of unused commercial and consumer credit lines. Standby letters of credit generally are contingent upon the failure of the customer to perform according to the terms of an underlying contract with a third party. The credit risks associated with commitments to extend credit and standby letters of credit are essentially the same as that involved with extending loans to customers and are subject to the Company’s normal credit policies. Collateral may be obtained based on management’s assessment of the customer’s creditworthiness. The fair value of the standby letters of credit is immaterial for disclosure. The contract amounts of commitments and contingencies are as follows: (000's omitted) March 31, 2018 December 31, 2017 Commitments to extend credit $ 1,095,696 $ 1,080,004 Standby letters of credit 33,574 23,782 Total $ 1,129,270 $ 1,103,786 The Company and its subsidiaries are subject in the normal course of business to various pending and threatened legal proceedings in which claims for monetary damages are asserted. As of March 31, 2018, management, after consultation with legal counsel, does not anticipate that the aggregate ultimate liability arising out of litigation pending or threatened against the Company or its subsidiaries will be material to the Company’s consolidated financial position. On at least a quarterly basis, the Company assesses its liabilities and contingencies in connection with such legal proceedings. For those matters where it is probable that the Company will incur losses and the amounts of the losses can be reasonably estimated, the Company records an expense and corresponding liability in its consolidated financial statements. To the extent the pending or threatened litigation could result in exposure in excess of that liability, the amount of such excess is not currently estimable. The range of reasonably possible losses for matters where an exposure is not currently estimable or considered probable, beyond the existing recorded liabilities, is between $0 and $1 million in the aggregate. Although the Company does not believe that the outcome of pending litigation will be material to the Company’s consolidated financial position, it cannot rule out the possibility that such outcomes will be material to the consolidated results of operations for a particular reporting period in the future.

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2018
FAIR VALUE [Abstract]
FAIR VALUE	NOTE K: FAIR VALUE Accounting standards establish a framework for measuring fair value and require certain disclosures about such fair value instruments. It defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (i.e. exit price). Inputs used to measure fair value are classified into the following hierarchy: · Level 1 - Quoted prices in active markets for identical assets or liabilities. · Level 2 - Quoted prices in active markets for similar assets or liabilities, or quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. · Level 3 - Significant valuation assumptions not readily observable in a market. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis. There were no transfers between any of the levels for the periods presented. March 31, 2018 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,885,015 $ 142,899 $ 0 $ 2,027,914 Obligations of state and political subdivisions 0 510,308 0 510,308 Government agency mortgage-backed securities 0 364,539 0 364,539 Corporate debt securities 0 2,579 0 2,579 Government agency collateralized mortgage obligations 0 81,429 0 81,429 Marketable equity securities 521 0 0 521 Total available-for-sale investment securities 1,885,536 1,101,754 0 2,987,290 Mortgage loans held for sale 0 628 0 628 Commitments to originate real estate loans for sale 0 0 55 55 Forward sales commitments 0 10 0 10 Interest rate swap agreements asset 0 937 0 937 Interest rate swap agreements liability 0 (893 ) 0 (893 ) Total $ 1,885,536 $ 1,102,436 $ 55 $ 2,988,027 December 31, 2017 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,909,290 $ 144,781 $ 0 $ 2,054,071 Obligations of state and political subdivisions 0 528,956 0 528,956 Government agency mortgage-backed securities 0 357,538 0 357,538 Corporate debt securities 0 2,623 0 2,623 Government agency collateralized mortgage obligations 0 87,374 0 87,374 Marketable equity securities 526 0 0 526 Total available-for-sale investment securities 1,909,816 1,121,272 0 3,031,088 Mortgage loans held for sale 0 461 0 461 Commitments to originate real estate loans for sale 0 0 89 89 Forward sales commitments 0 4 0 4 Interest rate swap agreements asset 0 1,064 0 1,064 Interest rate swap agreements liability 0 (904 ) 0 (904 ) Total $ 1,909,816 $ 1,121,897 $ 89 $ 3,031,802 The valuation techniques used to measure fair value for the items in the table above are as follows: · Available-for-sale investment securities – The fair values of available-for-sale investment securities are based upon quoted prices, if available. If quoted prices are not available, fair values are measured using quoted market prices for similar securities or model-based valuation techniques. Level 1 securities include U.S. Treasury obligations and marketable equity securities that are traded by dealers or brokers in active over-the-counter markets. Level 2 securities include U.S. agency securities, mortgage-backed securities issued by government-sponsored entities, municipal securities and corporate debt securities that are valued by reference to prices for similar securities or through model-based techniques in which all significant inputs, such as reported trades, trade execution data, LIBOR swap yield curve, market prepayment speeds, credit information, market spreads, and security’s terms and conditions, are observable. See Note D for further disclosure of the fair value of investment securities. · Mortgage loans held for sale –The Company has elected to value loans held for sale at fair value in order to more closely match the gains and losses associated with loans held for sale with the gains and losses on forward sales contracts. Accordingly, the impact on the valuation will be recognized in the Company’s consolidated statement of income. All mortgage loans held for sale are current and in performing status. The fair value of mortgage loans held for sale is determined using quoted secondary-market prices of loans with similar characteristics and, as such, has been classified as a Level 2 valuation. The unpaid principal value of mortgage loans held for sale at March 31, 2018 was approximately $0.6 million. The unrealized gain on mortgage loans held for sale was recognized in mortgage banking and other income in the consolidated statement and is immaterial. · Forward sales commitments – The Company enters into forward sales commitments to sell certain residential real estate loans. Such commitments are considered to be derivative financial instruments and, therefore, are carried at estimated fair value in the other asset or other liability section of the consolidated statement of condition. The fair value of these forward sales commitments is primarily measured by obtaining pricing from certain government-sponsored entities and reflects the underlying price the entity would pay the Company for an immediate sale on these mortgages. As such, these instruments are classified as Level 2 in the fair value hierarchy. · Commitments to originate real estate loans for sale – The Company enters into various commitments to originate residential real estate loans for sale. Such commitments are considered to be derivative financial instruments and, therefore, are carried at estimated fair value in the other asset or other liability section of the consolidated statement of condition. The estimated fair value of these commitments is determined using quoted secondary market prices obtained from certain government-sponsored entities. Additionally, accounting guidance requires the expected net future cash flows related to the associated servicing of the loan to be included in the fair value measurement of the derivative. The expected net future cash flows are based on a valuation model that calculates the present value of estimated net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income. Such assumptions include estimates of the cost of servicing loans, appropriate discount rate and prepayment speeds. The determination of expected net cash flows is considered a significant unobservable input contributing to the Level 3 classification of commitments to originate real estate loans for sale. · Interest rate swaps – The interest rate swaps are reported at their fair value utilizing Level 2 inputs from third parties. The fair value of the interest rate swaps are determined using prices obtained from a third party advisor. The fair value measurement of the interest rate swap is determined by netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipts are based on the expectation of future interest rates derived from observed market interest rate curves. The changes in Level 3 assets measured at fair value on a recurring basis are immaterial. The fair value information of assets and liabilities measured on a non-recurring basis presented below is not as of the period-end, but rather as of the date the fair value adjustment was recorded closest to the date presented. March 31, 2018 December 31, 2017 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Level 1 Level 2 Level 3 Total Fair Value Other real estate owned / Total $ 0 $ 0 $ 1,865 $ 1,865 $ 0 $ 0 $ 1,915 $ 1,915 Loans are generally not recorded at fair value on a recurring basis. Periodically, the Company records nonrecurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Nonrecurring adjustments also include certain impairment amounts for collateral-dependent loans calculated when establishing the allowance for loan losses. Such amounts are generally based on the fair value of the underlying collateral supporting the loan and, as a result, the carrying value of the loan less the calculated valuation amount does not necessarily represent the fair value of the loan. Real estate collateral is typically valued using independent appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace, adjusted for non-observable inputs. Thus, the resulting nonrecurring fair value measurements are generally classified as Level 3. Estimates of fair value used for other collateral supporting commercial loans generally are based on assumptions not observable in the marketplace and, therefore, such valuations classify as Level 3. Other real estate owned (“OREO”) is valued at the time the loan is foreclosed upon and the asset is transferred to OREO. The value is based primarily on third party appraisals, less costs to sell. The appraisals are sometimes further discounted based on management’s historical knowledge, changes in market conditions from the time of valuation, and/or management’s expertise and knowledge of the customer and customer’s business. Such discounts are significant, ranging from 0.8% to 82.5% at March 31, 2018 and result in a Level 3 classification of the inputs for determining fair value. OREO is reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors identified above. The Company recovers the carrying value of OREO through the sale of the property. The ability to affect future sales prices is subject to market conditions and factors beyond the Company’s control and may impact the estimated fair value of a property. Originated mortgage servicing rights are recorded at their fair value at the time of sale of the underlying loan, and are amortized in proportion to and over the estimated period of net servicing income. The fair value of mortgage servicing rights is based on a valuation model incorporating inputs that market participants would use in estimating future net servicing income. Such inputs include estimates of the cost of servicing loans, appropriate discount rate and prepayment speeds and are considered to be unobservable and contribute to the Level 3 classification of mortgage servicing rights. In accordance with GAAP, the Company must record impairment charges, on a nonrecurring basis, when the carrying value of a stratum exceeds its estimated fair value. Impairment is recognized through a valuation allowance. There is no valuation allowance at March 31, 2018. The Company determines fair values based on quoted market values, where available, estimates of present values, or other valuation techniques. Those techniques are significantly affected by the assumptions used, including, but not limited to, the discount rate and estimates of future cash flows. In that regard, the derived fair value estimates cannot be substantiated by comparison to independent markets and, in many cases, may not be realized in immediate settlement of the instrument. The significant unobservable inputs used in the determination of fair value of assets classified as Level 3 on a recurring or non-recurring basis are as follows: (000's omitted) Fair Value at March 31, 2018 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 1,865 Fair Value of Collateral Estimated cost of disposal/market adjustment 0.8% - 82.5% (35.3 %) Commitments to originate real estate loans for sale 55 Discounted cash flow Embedded servicing value 1 % (000's omitted) Fair Value at December 31, 2017 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 1,915 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 99.0% (38.5 %) Commitments to originate real estate loans for sale 89 Discounted cash flow Embedded servicing value 1 % Certain financial instruments and all nonfinancial instruments are excluded from fair value disclosure requirements. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of the Company. The carrying amounts and estimated fair values of the Company’s other financial instruments that are not accounted for at fair value at March 31, 2018 and December 31, 2017 are as follows: March 31, 2018 December 31, 2017 (000's omitted) Carrying Value Fair Value Carrying Value Fair Value Financial assets: Net loans $ 6,178,927 $ 6,154,483 $ 6,209,174 $ 6,244,941 Financial liabilities: Deposits 8,771,092 8,754,350 8,444,420 8,431,481 Short-term borrowings 0 0 24,000 24,000 Securities sold under agreement to repurchase, short-term 279,702 279,702 337,011 337,011 Other long-term debt 2,042 1,971 2,071 2,021 Subordinated debt held by unconsolidated subsidiary trusts 122,820 122,820 122,814 122,814 The following is a further description of the principal valuation methods used by the Company to estimate the fair values of its financial instruments. Loans have been classified as a Level 3 valuation. Fair values for variable rate loans that reprice frequently are based on carrying values. Fair values for fixed rate loans are estimated using discounted cash flows and interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. Deposits have been classified as a Level 2 valuation. The fair value of demand deposits, interest-bearing checking deposits, savings accounts, and money market deposits is the amount payable on demand at the reporting date. The fair value of time deposit obligations are based on current market rates for similar products. Borrowings and subordinated debt held by unconsolidated subsidiary trusts have been classified as a Level 2 valuation. The fair value of short-term borrowings and securities sold under agreement to repurchase, short-term, is the amount payable on demand at the reporting date. Fair values for long-term debt and subordinated debt held by unconsolidated subsidiary trusts are estimated using discounted cash flows and interest rates currently being offered on similar securities. The difference between the carrying values of long-term borrowings and subordinated debt held by unconsolidated subsidiary trusts, and their fair values, are not material as of the reporting dates. Other financial assets and liabilities – Cash and cash equivalents have been classified as a Level 1 valuation, while accrued interest receivable and accrued interest payable have been classified as a Level 2 valuation. The fair values of each approximate the respective carrying values because the instruments are payable on demand or have short-term maturities and present relatively low credit risk and interest rate risk.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	3 Months Ended
	Mar. 31, 2018
DERIVATIVE INSTRUMENTS [Abstract]
DERIVATIVE INSTRUMENTS	NOTE L: DERIVATIVE INSTRUMENTS The Company is party to derivative financial instruments in the normal course of its business to meet the financing needs of its customers and to manage its own exposure to fluctuations in interest rates. These financial instruments have been limited to interest rate swap agreements, commitments to originate real estate loans held for sale and forward sales commitments. The Company does not hold or issue derivative financial instruments for trading or other speculative purposes. The Company enters into forward sales commitments for the future delivery of residential mortgage loans, and interest rate lock commitments to fund loans at a specified interest rate. The forward sales commitments are utilized to reduce interest rate risk associated with interest rate lock commitments and loans held for sale. Changes in the estimated fair value of the forward sales commitments and interest rate lock commitments subsequent to inception are based on changes in the fair value of the underlying loan resulting from the fulfillment of the commitment and changes in the probability that the loan will fund within the terms of the commitment, which is affected primarily by changes in interest rates and the passage of time. At inception and during the life of the interest rate lock commitment, the Company includes the expected net future cash flows related to the associated servicing of the loan as part of the fair value measurement of the interest rate lock commitments. These derivatives are recorded at fair value, which were immaterial at March 31, 2018. The effect of the changes to these derivatives for the three months then ended was also immaterial. The Company acquired interest rate swaps from the Merchants acquisition with notional amounts with certain commercial customers which totaled $38.5 million at March 31, 2018. In order to minimize the Company’s risk, these customer derivatives (pay floating/receive fixed swaps) have been offset with essentially matching interest rate swaps (pay fixed/receive floating swaps) with the Company’s counterparty totaling $38.5 million. The weighted average receive rate of these interest rate swaps was 3.69%, the weighted average pay rate was 3.84% and the weighted average maturity was 6.2 years. The fair values of $0.9 million and $0.9 million were reflected in other assets and other liabilities, respectively, in the accompanying consolidated statement of condition at March 31, 2018. Hedge accounting has not been applied for these derivatives. Since the terms of the swaps with our customer and the other financial institution offset each other, with the only difference being counterparty credit risk, changes in the fair value of the underlying derivative contracts are not materially different and do not significantly impact our results of operations. The Company also acquired interest rate swaps from the Merchants acquisition with notional amounts totaling $7.0 million at March 31, 2018 that were designated as fair value hedges of certain fixed rate loans with municipalities. At March 31, 2018, the weighted average receive rate of these interest rate swaps was 2.50%, the weighted average pay rate was 3.11% and the weighted average maturity was 15.3 years. The fair value of $0.04 million at March 31, 2018, was reflected as a reduction to loans and an increase to other assets. The ineffective portion of the interest swaps was immaterial and is not recorded in earnings. The Company assessed its counterparty risk at March 31, 2018 and determined any credit risk inherent in our derivative contracts was not material. Information about the fair value of derivative financial instruments can be found in Note K to these consolidated financial statements.

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2018
SEGMENT INFORMATION [Abstract]
SEGMENT INFORMATION	NOTE M: SEGMENT INFORMATION Operating segments are components of an enterprise, which are evaluated regularly by the “chief operating decision maker” in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker is the President and Chief Executive Officer of the Company. The Company has identified Banking, Employee Benefit Services and All Other as its reportable operating business segments. Community Bank, N.A. (the “Bank” or “CBNA”) operates the Banking segment that provides full-service banking to consumers, businesses, and governmental units in Upstate New York as well as Northeastern Pennsylvania, Vermont and Western Massachusetts. Employee Benefit Services, which includes the operating subsidiaries Benefit Plans Administrative Services, LLC, BPAS Actuarial and Pension Services, LLC, BPAS Trust Company of Puerto Rico, NRS, GTC, and Hand Benefits & Trust Company, provides employee benefit trust, collective investment fund, retirement plan administration, fund administration, transfer agency, actuarial, VEBA/HRA, and health and welfare consulting services. The All Other segment is comprised of: (a) wealth management services including trust services provided by the personal trust unit within the Bank, broker-dealer and investment advisory services provided by CISI and The Carta Group, Inc., as well as asset management provided by Nottingham Advisors, Inc., and (b) full-service insurance, risk management and employee benefit services provided by OneGroup. The accounting policies used in the disclosure of business segments are the same as those described in the summary of significant accounting policies (See Note A, Summary of Significant Accounting Policies Information about reportable segments and reconciliation of the information to the consolidated financial statements follows: (000's omitted) Banking Employee Benefit Services All Other Eliminations Consolidated Total Three Months Ended March 31, 2018 Net interest income $ 84,530 $ 70 $ 24 $ 0 $ 84,624 Provision for loan losses 3,679 0 0 0 3,679 Noninterest revenues 20,357 23,449 14,380 (695 ) 57,491 Amortization of intangible assets 1,744 2,088 966 0 4,798 Acquisition expenses (15 ) 7 0 0 (8 ) Other operating expenses 56,955 13,709 11,572 (695 ) 81,541 Income before income taxes $ 42,524 $ 7,715 $ 1,866 $ 0 $ 52,105 Assets $ 10,736,383 $ 205,544 $ 68,167 $ (43,539 ) $ 10,966,555 Goodwill $ 629,916 $ 83,275 $ 20,434 $ 0 $ 733,625 Three Months Ended March 31, 2017 Net interest income $ 67,134 $ 78 $ 62 $ 0 $ 67,274 Provision for loan losses 1,828 0 0 0 1,828 Noninterest revenues 15,867 17,636 11,479 (664 ) 44,318 Amortization of intangible assets 554 1,591 623 0 2,768 Acquisition expenses 521 1,062 133 0 1,716 Other operating expenses 49,493 11,370 8,892 (664 ) 69,091 Income before income taxes $ 30,605 $ 3,691 $ 1,893 $ 0 $ 36,189 Assets $ 8,663,042 $ 221,437 $ 72,526 $ (43,145 ) $ 8,913,860 Goodwill $ 440,870 $ 84,213 $ 17,903 $ 0 $ 542,986

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2018
REVENUE RECOGNITION [Abstract]
REVENUE RECOGNITION	NOTE N: REVENUE RECOGNITION On January 1, 2018, the Company adopted ASU No. 2014-09 “Revenue from Contracts with Customers” (Topic 606) Accounting Policies Topic 606 does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, certain noninterest income streams such as fees associated with mortgage servicing rights, financial guarantees, derivatives, and certain credit card fees are also not in scope of the newly adopted guidance. Topic 606 is applicable to the Company’s noninterest revenue streams including its deposit related fees, electronic payment interchange fees, merchant income, trust, asset management and other wealth management revenues, insurance commissions and benefit plan services income. However, the recognition of these revenue streams did not change significantly upon adoption of Topic 606. Noninterest revenue streams in-scope of Topic 606 are discussed below. Deposit Service Fees Deposit service fees consist of account activity fees, monthly service fees, check orders, debit and credit card income, ATM fees, Merchant services income and other revenues from processing wire transfers, bill pay service, cashier’s checks and foreign exchange. Debit and credit card income is primarily comprised of interchange fees earned at the time the Company’s debit and credit cards are processed through card payment networks such as Visa. ATM fees are primarily generated when a Company cardholder uses a non-Company ATM or a non-Company cardholder uses a Company ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. The Company’s performance obligation for deposit service fees is generally satisfied, and the related revenue recognized, when the services are rendered or the transaction has been completed. Payment for deposit service fees is typically received at the time it is assessed through a direct charge to customers’ accounts or on a monthly basis. Deposit service fees revenue primarily relates to the Company’s Banking operating segment. Other Banking Services Other banking services consists of other recurring revenue streams such as commissions from sales of credit life insurance, safety deposit box rental fees, mortgage banking income, bank owned life insurance income and other miscellaneous revenue streams. Commissions from the sale of credit life insurance are recognized at the time of sale of the policies. Safe deposit box rental fees are charged to the customer on an annual basis and recognized upon receipt of payment. The Company determined that since rentals and renewals occur fairly consistently over time, revenue is recognized on a basis consistent with the duration of the performance obligation. Mortgage banking income and bank owned life insurance income are not within the scope of Topic 606. Other banking services revenue primarily relates to the Company’s Banking operating segment. Employee benefit services Employee benefit services income consists of revenue received from retirement plan services, collective investment fund services, fund administration, transfer agency, consulting and actuarial services. The Company’s performance obligation that relates to plan services are satisfied over time and the resulting fees are recognized monthly or quarterly, based upon the market value of the assets under management and the applicable fee rate or on a time expended basis. Payment is generally received a few days after month end or quarter end. The Company does not earn performance-based incentives. Transactional services such as consulting services, mailings, or other adhoc services are provided to existing trust and asset management customers. The Company’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Insurance services Insurance income primarily consists of commissions received on insurance product sales and consulting services. The Company acts in the capacity of a broker or agent between the Company’s customer and the insurance carrier. The Company’s performance obligation related to insurance sales for both property and casualty insurance and employee benefit plans is generally satisfied upon the later of the issuance or effective date of the policy. The Company’s performance obligation related to consulting services is considered transactional in nature and is generally satisfied when the services have been completed and related revenue recognized at a point in time. Payment is received at the time services are rendered. The Company earns performance based incentives, commonly known as contingency payments, which usually are based on certain criteria established by the insurance carrier such as premium volume, growth and insured loss ratios. Contingent payments are accrued for based upon management’s expectations for the year. Commission expense associated with sales of insurance products is expensed as incurred. Insurance services revenue primarily relates to the Company’s All Other operating segment. Wealth Management Services Wealth management services income is primarily comprised of fees earned from the management and administration of trusts and other customer assets. The Company generally has two types of performance obligations related to these services. The Company’s performance obligation that relates to advisory and administration services are satisfied over time and the resulting fees are recognized monthly, based upon the market value of the assets under management and the applicable fee rate. Payment is generally received soon after month end or quarter end through a direct charge to customers’ accounts. The Company does not earn performance-based incentives. Transactional services such as tax return preparation services, purchases and sales of investments and insurance products are also available to existing trust and asset management customers. The Company’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e. as incurred). Payment is generally received on a monthly basis. Wealth management services revenue primarily relates to the Company’s All Other operating segment. Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. The Company’s noninterest revenue streams are largely based on transactional activity, or standard month-end revenue accruals such as asset management fees based on month-end market values. Consideration is often received immediately or shortly after the Company satisfies its performance obligation and revenue is recognized. The Company does not typically enter into long-term revenue contracts with customers, and therefore, does not experience significant contract balances. As of March 31, 2018, $26.4 million of accounts receivable, including $7.4 million of unbilled fee revenue, and $5.2 million of unearned revenue was recorded in the Consolidated Statements of Condition. As of December 31, 2017, $29.8 million of accounts receivable, including $6.5 million of unbilled fee revenue, and $3.9 million of unearned revenue was recorded in the Consolidated Statements of Condition. Contract Acquisition Costs In connection with the adoption of Topic 606, an entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, sales commission). The Company utilizes the practical expedient method which allows entities to immediately expense contract acquisition costs when the asset that would have resulted from capitalizing these costs would have been amortized in one year or less. Upon adoption of Topic 606, the Company did not capitalize any contract acquisition costs.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2018
BASIS OF PRESENTATION [Abstract]
Basis of Presentation	The interim financial data as of and for the three months ended March 31, 2018 is unaudited; however, in the opinion of Community Bank System, Inc. (the “Company”), the interim data includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods in conformity with generally accepted accounting principles (“GAAP”). The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the full year or any other interim period.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2018
ACCOUNTING POLICIES [Abstract]
Acquired Loans	Acquired Loans Acquired loans are initially recorded at their acquisition date fair values. The carryover of allowance for loan losses is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. Fair values for acquired loans are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, prepayment risk, liquidity risk, default rates, loss severity, payment speeds, collateral values and discount rate. Acquired Impaired Loans Acquired loans that have evidence of deterioration in credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments are accounted for as impaired loans under Accounting Standards Codification (“ASC”) 310-30. The excess of undiscounted cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized into interest income over the remaining life of the loans using the interest method. The difference between contractually required payments at acquisition and the undiscounted cash flows expected to be collected at acquisition is referred to as the non-accretable discount. The non-accretable discount represents estimated future credit losses and other contractually required payments that the Company does not expect to collect. Subsequent decreases in expected cash flows are recognized as impairments through a charge to the provision for loan losses resulting in an increase in the allowance for loan losses. Subsequent improvements in expected cash flows result in a recovery of previously recorded allowance for loan losses or a reversal of a corresponding amount of the non-accretable discount, which the Company then reclassifies as an accretable discount that is recognized into interest income over the remaining life of the loans using the interest method. Acquired loans that met the criteria for non-accrual of interest prior to acquisition may be considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loans to be non-accrual or non-performing and may accrue interest on these loans, including the impact of any accretable discount. Acquired Non-impaired Loans Acquired loans that do not meet the requirements under ASC 310-30 are considered acquired non-impaired loans. The difference between the acquisition date fair value and the outstanding balance represents the fair value adjustment for a loan and includes both credit and interest rate considerations. Fair value adjustments may be discounts (or premiums) to a loan’s cost basis and are accreted (or amortized) to net interest income (or expense) over the loan’s remaining life in accordance with ASC 310-20. Fair value adjustments for revolving loans are accreted (or amortized) using a straight line method. Term loans are accreted (or amortized) using the constant effective yield method. Subsequent to the purchase date, the methods used to estimate the allowance for loan losses for the acquired non-impaired loans are consistent with the policy described below. However, the Company compares the net realizable value of the loans to the carrying value, for loans collectively evaluated for impairment. The carrying value represents the net of the loan’s unpaid principal balance and the remaining purchase discount (or premium) that has yet to be accreted into interest income. When the carrying value exceeds the net realizable value, an allowance for loan loss is recognized.
Allowance for Loan Losses	Allowance for Loan Losses Management continually evaluates the credit quality of the Company’s loan portfolio, and performs a formal review of the adequacy of the allowance for loan losses on a quarterly basis. The allowance reflects management’s best estimate of probable losses inherent in the loan portfolio. Determination of the allowance is subjective in nature and requires significant estimates. The Company’s allowance methodology consists of two broad components - general and specific loan loss allocations. The general loan loss allocation is composed of two calculations that are computed on five main loan segments: business lending; consumer direct; consumer indirect; home equity; and consumer mortgage. The first calculation is quantitative and determines an allowance level based on the latest 36 months of historical net charge-off data for each loan class (commercial loans exclude balances with specific loan loss allocations). The second calculation is qualitative and takes into consideration eight qualitative environmental factors: levels of and trends in delinquencies and impaired loans; levels of and trends in charge-offs and recoveries; trends in volume and terms of loans; effects of any changes in risk selection and underwriting standards, and other changes in lending policies, procedures, and practices; experience, ability, and depth of lending management and other relevant staff; national and local economic trends and conditions; industry conditions; and effects of changes in credit concentrations. A component of the qualitative calculation is the unallocated allowance for loan loss. The qualitative and quantitative calculations are added together to determine the general loan loss allocation. The specific loan loss allocation relates to individual commercial loans that are both greater than $0.5 million and in a nonaccruing status with respect to interest. Specific loan losses are based on discounted estimated cash flows, including any cash flows resulting from the conversion of collateral or collateral shortfalls. The allowance levels computed from the specific and general loan loss allocation methods are combined with unallocated allowances and allowances needed for acquired loans to derive the total required allowance for loan losses to be reflected on the Consolidated Statement of Condition. Loan losses are charged off against the allowance, while recoveries of amounts previously charged off are credited to the allowance. A provision for loan losses is charged to operations based on management’s periodic evaluation of factors previously mentioned.
Investment Securities	Investment Securities The Company can classify its investments in debt and equity securities as held-to-maturity, available-for-sale, or trading. Held-to-maturity securities are those for which the Company has the positive intent and ability to hold until maturity, and are reported at cost, which is adjusted for amortization of premiums and accretion of discounts. Securities classified as available-for-sale are reported at fair value with net unrealized gains and losses reflected as a separate component of shareholders’ equity, net of applicable income taxes. None of the Company’s investment securities have been classified as trading securities at March 31, 2018. Certain equity securities are stated at cost and include restricted stock of the Federal Reserve Bank of New York (“Federal Reserve”), the Federal Home Loan Bank of New York and the Federal Home Loan Bank of Boston (collectively referred to as “FHLB”). Fair values for investment securities are based upon quoted market prices, where available. If quoted market prices are not available, fair values are based upon quoted market prices of comparable instruments, or a discounted cash flow model using market estimates of interest rates and volatility. The Company conducts an assessment of all securities in an unrealized loss An OTTI loss must be recognized for a debt security in an unrealized loss position if there is intent to sell the security or it is more likely than not the Company will be required to sell the security prior to recovery of its amortized cost basis. In this situation, the amount of loss recognized in income is equal to the difference between the fair value and the amortized cost basis of the security. Even if management does not have the intent, and it is not more likely than not that the Company will be required to sell the securities, an evaluation of the expected cash flows to be received is performed to determine if a credit loss has occurred. For debt securities, a critical component of the evaluation for OTTI is the identification of credit-impaired securities, where the Company does not expect to receive cash flows sufficient to recover the entire amortized cost basis of the security. In the event of a credit loss, only the amount of impairment associated with the credit loss would be recognized in income. The portion of the unrealized loss relating to other factors, such as liquidity conditions in the market or changes in market interest rates, is recorded in accumulated other comprehensive loss. Equity securities are also evaluated to determine whether the unrealized loss is expected to be recoverable based on whether evidence exists to support a realizable value equal to or greater than the amortized cost basis. If it is probable that the amortized cost basis will not be recovered, taking into consideration the estimated recovery period and the ability to hold the equity security until recovery, OTTI is recognized in earnings equal to the difference between the fair value and the amortized cost basis of the security. The specific identification method is used in determining the realized gains and losses on sales of investment securities and OTTI charges. Premiums and discounts on securities are amortized and accreted, respectively, on the interest method basis over the period to maturity or estimated life of the related security. Purchases and sales of securities are recognized on a trade date basis.
Intangible Assets	Intangible Assets Intangible assets include core deposit intangibles, customer relationship intangibles and goodwill arising from acquisitions. Core deposit intangibles and customer relationship intangibles are amortized on either an accelerated or straight-line basis over periods ranging from seven to 20 years. The initial and ongoing carrying value of goodwill and other intangible assets is based upon discounted cash flow modeling techniques that require management to make estimates regarding the amount and timing of expected future cash flows. It also requires use of a discount rate that reflects the current return requirements of the market in relation to present risk-free interest rates, required equity market premiums, peer volatility indicators, and company-specific risk indicators. The Company evaluates goodwill for impairment on an annual basis, or more often if events or circumstances indicate there may be impairment. The implied fair value of a reporting unit’s goodwill is compared to its carrying amount and the impairment loss is measured by the excess of the carrying value over fair value. The fair value of each reporting unit is compared to the carrying amount of such reporting unit in order to determine if impairment is indicated.
Retirement Benefits	Retirement Benefits The Company provides defined benefit pension benefits to eligible employees and post-retirement health and life insurance benefits to certain eligible retirees. The Company also provides deferred compensation and supplemental executive retirement plans for selected current and former employees, officers, and directors. Expense under these plans is charged to current operations and consists of several components of net periodic benefit cost based on various actuarial assumptions regarding future experience under the plans, including discount rate, rate of future compensation increases, and expected return on plan assets.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The Company adopted this guidance on January 1, 2018. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.
New Accounting Pronouncements	New Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Topic 840, Leases In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350) In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2018
ACQUISITIONS [Abstract]
Estimated Fair Value of Assets Acquired and Liabilities Assumed	The following table summarizes the estimated fair value of the assets acquired and liabilities assumed after considering the measurement period adjustments described above: 2018 2017 (000s omitted) Other (1) NRS Merchants Other (2) Total Consideration paid : Cash (3) $ 1,480 $ 70,073 $ 82,898 $ 6,775 $ 159,746 Community Bank System, Inc. common stock 0 78,483 262,254 2,395 343,132 Total net consideration paid 1,480 148,556 345,152 9,170 502,878 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 16 11,063 40,730 339 52,132 Investment securities 0 20,294 370,648 0 390,942 Loans 0 0 1,488,157 0 1,488,157 Premises and equipment 10 411 16,608 27 17,046 Accrued interest receivable 0 72 4,773 0 4,845 Other assets 17 8,088 51,585 583 60,256 Core deposit intangibles 0 0 23,214 0 23,214 Other intangibles 1,099 60,200 2,857 5,626 68,683 Deposits 0 0 (1,448,406 ) 0 (1,448,406 ) Other liabilities (31 ) (26,828 ) (11,750 ) (1,217 ) (39,795 ) Short-term advances 0 0 (80,000 ) 0 (80,000 ) Securities sold under agreement to repurchase, short-term 0 0 (278,076 ) 0 (278,076 ) Long-term debt 0 0 (3,615 ) 0 (3,615 ) Subordinated debt held by unconsolidated subsidiary trusts 0 0 (20,619 ) 0 (20,619 ) Total identifiable assets, net 1,111 73,300 156,106 5,358 234,764 Goodwill $ 369 $ 75,256 $ 189,046 $ 3,812 $ 268,114 (1) Includes amounts related to the Penna and Styles Bridges acquisitions. (2) (3) Includes NECM $0.2 million contingent cash payment consideration.
Summary of Loans Acquired	The following is a summary of the loans acquired from Merchants at the date of acquisition: (000s omitted) Acquired Impaired Acquired Non-impaired Total Acquired Contractually required principal and interest at acquisition $ 15,454 $ 1,872,574 $ 1,888,028 Contractual cash flows not expected to be collected (5,385 ) (14,753 ) (20,138 ) Expected cash flows at acquisition 10,069 1,857,821 1,867,890 Interest component of expected cash flows (793 ) (378,940 ) (379,733 ) Fair value of acquired loans $ 9,276 $ 1,478,881 $ 1,488,157

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2018
INVESTMENT SECURITIES [Abstract]
Amortized Cost and Estimated Fair Value of Investment Securities	The amortized cost and estimated fair value of investment securities as of March 31, 2018 and December 31, 2017 are as follows: March 31, 2018 December 31, 2017 (000's omitted) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-Sale Portfolio: U.S. Treasury and agency securities $ 2,044,795 $ 1,962 $ 18,843 $ 2,027,914 $ 2,043,023 $ 15,886 $ 4,838 $ 2,054,071 Obligations of state and political subdivisions 502,517 9,126 1,335 510,308 514,949 14,064 57 528,956 Government agency mortgage-backed securities 371,857 2,132 9,450 364,539 358,180 3,121 3,763 357,538 Corporate debt securities 2,633 0 54 2,579 2,648 0 25 2,623 Government agency collateralized mortgage obligations 83,113 89 1,773 81,429 88,097 155 878 87,374 Marketable equity securities 250 271 0 521 251 275 0 526 Total available-for-sale portfolio $ 3,005,165 $ 13,580 $ 31,455 $ 2,987,290 $ 3,007,148 $ 33,501 $ 9,561 $ 3,031,088 Other Securities: Federal Home Loan Bank common stock $ 8,801 $ 8,801 $ 9,896 $ 9,896 Federal Reserve Bank common stock 30,690 30,690 30,690 30,690 Certificates of deposit 0 0 3,865 3,865 Other equity securities 5,861 5,861 5,840 5,840 Total other securities $ 45,352 $ 45,352 $ 50,291 $ 50,291
Summary of Investment Securities That Have Been in a Continuous Unrealized Loss Position for Less Than or Greater Than Twelve Months	A summary of investment securities that have been in a continuous unrealized loss position is as follows: As of March 31, 2018 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities 69 $ 1,316,113 $ 18,843 0 $ 0 $ 0 69 $ 1,316,113 $ 18,843 Obligations of state and political subdivisions 224 110,119 1,335 0 0 0 224 110,119 1,335 Government agency mortgage-backed securities 148 225,378 5,310 58 75,599 4,140 206 300,977 9,450 Corporate debt securities 1 2,579 54 0 0 0 1 2,579 54 Government agency collateralized mortgage obligations 40 75,150 1,773 1 1 0 41 75,151 1,773 Total available-for-sale investment portfolio 482 $ 1,729,339 $ 27,315 59 $ 75,600 $ 4,140 541 $ 1,804,939 $ 31,455 As of December 31, 2017 Less than 12 Months 12 Months or Longer Total (000's omitted) # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses # Fair Value Gross Unrealized Losses Available-for-Sale Portfolio: U.S. Treasury and agency securities 44 $ 699,709 $ 4,838 0 $ 0 $ 0 44 $ 699,709 $ 4,838 Obligations of state and political subdivisions 45 23,432 57 0 0 0 45 23,432 57 Government agency mortgage-backed securities 120 185,716 1,433 55 75,712 2,330 175 261,428 3,763 Corporate debt securities 1 2,623 25 0 0 0 1 2,623 25 Government agency collateralized mortgage obligations 39 80,041 878 1 1 0 40 80,042 878 Total available-for-sale investment portfolio 249 $ 991,521 $ 7,231 56 $ 75,713 $ 2,330 305 $ 1,067,234 $ 9,561
Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturity	The amortized cost and estimated fair value of debt securities at March 31, 2018, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Available-for-Sale (000's omitted) Amortized Cost Fair Value Due in one year or less $ 53,102 $ 53,115 Due after one through five years 1,557,644 1,546,876 Due after five years through ten years 789,557 788,557 Due after ten years 149,642 152,253 Subtotal 2,549,945 2,540,801 Government agency mortgage-backed securities 371,857 364,539 Government agency collateralized mortgage obligations 83,113 81,429 Total $ 3,004,915 $ 2,986,769

LOANS (Tables)

LOANS (Tables)	3 Months Ended
	Mar. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Loans Receivable, Net	The balances of these classes are summarized as follows: (000's omitted) March 31, 2018 December 31, 2017 Business lending $ 2,426,086 $ 2,424,223 Consumer mortgage 2,211,882 2,220,298 Consumer indirect 1,008,198 1,011,978 Consumer direct 173,032 179,929 Home equity 407,832 420,329 Gross loans, including deferred origination costs 6,227,030 6,256,757 Allowance for loan losses (48,103 ) (47,583 ) Loans, net of allowance for loan losses $ 6,178,927 $ 6,209,174
Schedule of Accretable Discount Related to Credit Impaired Acquired Loans	The changes in the accretable discount related to the credit impaired acquired loans are as follows: (000’s omitted) Balance at December 31, 2017 $ 976 Accretion recognized, year-to-date (278 ) Net reclassification between accretable and non-accretable 300 Balance at March 31, 2018 $ 998
Aged Analysis of Past Due Loans by Class	Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Business lending $ 5,062 $ 4,069 $ 3,831 $ 12,962 $ 1,437,044 $ 1,450,006 Consumer mortgage 10,236 1,437 10,086 21,759 1,744,105 1,765,864 Consumer indirect 8,664 182 5 8,851 981,915 990,766 Consumer direct 1,091 30 0 1,121 167,396 168,517 Home equity 1,404 176 1,239 2,819 313,908 316,727 Total $ 26,457 $ 5,894 $ 15,161 $ 47,512 $ 4,644,368 $ 4,691,880 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Business lending $ 4,119 $ 0 $ 3,967 $ 8,086 $ 8,496 $ 959,498 $ 976,080 Consumer mortgage 1,991 282 2,855 5,128 0 440,890 446,018 Consumer indirect 106 35 0 141 0 17,291 17,432 Consumer direct 105 0 0 105 0 4,410 4,515 Home equity 522 214 1,256 1,992 0 89,113 91,105 Total $ 6,843 $ 531 $ 8,078 $ 15,452 $ 8,496 $ 1,511,202 $ 1,535,150 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans. The following is an aged analysis of the Company’s past due loans by class as of December 31, 2017: Legacy Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Current Total Loans Business lending $ 2,283 $ 571 $ 3,944 $ 6,798 $ 1,369,801 $ 1,376,599 Consumer mortgage 13,564 1,500 10,722 25,786 1,728,823 1,754,609 Consumer indirect 14,197 295 0 14,492 977,344 991,836 Consumer direct 1,875 48 0 1,923 172,556 174,479 Home equity 1,116 94 1,354 2,564 319,576 322,140 Total $ 33,035 $ 2,508 $ 16,020 $ 51,563 $ 4,568,100 $ 4,619,663 Acquired Loans (000’s omitted) Past Due 30 – 89 Days 90+ Days Past Due and Still Accruing Nonaccrual Total Past Due Acquired Impaired (1) Current Total Loans Business lending $ 4,661 $ 0 $ 4,328 $ 8,989 $ 10,115 $ 1,028,520 $ 1,047,624 Consumer mortgage 2,603 26 3,066 5,695 0 459,994 465,689 Consumer indirect 245 8 0 253 0 19,889 20,142 Consumer direct 100 0 0 100 0 5,350 5,450 Home equity 634 170 1,326 2,130 0 96,059 98,189 Total $ 8,243 $ 204 $ 8,720 $ 17,167 $ 10,115 $ 1,609,812 $ 1,637,094 (1) Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans.
Summary of Non-Business Impaired Loans	A summary of individually evaluated impaired loans as of March 31, 2018 and December 31, 2017 follows: (000’s omitted) March 31, 2018 December 31, 2017 Loans with allowance allocation $ 4,510 $ 5,125 Loans without allowance allocation 1,422 884 Carrying balance 5,932 6,009 Contractual balance 10,146 9,165 Specifically allocated allowance 878 804
Troubled Debt Restructurings on Financing Receivables	Information regarding TDRs as of March 31, 2018 and December 31, 2017 is as follows: March 31, 2018 December 31, 2017 (000’s omitted) Nonaccrual Accruing Total Nonaccrual Accruing Total # Amount # Amount # Amount # Amount # Amount # Amount Business lending 8 $ 312 3 $ 280 11 $ 592 8 $ 218 7 $ 501 15 $ 719 Consumer mortgage 48 1,976 43 1,651 91 3,627 51 2,265 44 1,750 95 4,015 Consumer indirect 0 0 68 847 68 847 0 0 71 883 71 883 Consumer direct 0 0 23 65 23 65 0 0 25 69 25 69 Home equity 11 234 7 201 18 435 13 245 7 204 20 449 Total 67 $ 2,522 144 $ 3,044 211 $ 5,566 72 $ 2,728 154 $ 3,407 226 $ 6,135 The following table presents information related to loans modified in a TDR during the three months ended March 31, 2018 and 2017. Of the loans noted in the table below, all loans for the three months ended March 31, 2018 and 2017 were modified due to a Chapter 7 bankruptcy as described previously. The financial effects of these restructurings were immaterial. Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 (000’s omitted) Number of loans modified Outstanding Balance Number of loans modified Outstanding Balance Business lending 1 $ 93 0 $ 0 Consumer mortgage 0 0 7 502 Consumer indirect 4 41 8 106 Consumer direct 2 2 4 15 Home equity 0 0 2 98 Total 7 $ 136 21 $ 721
Schedule of Allowance for Loan Losses by Class	The following presents by class the activity in the allowance for loan losses: Three Months Ended (000’s omitted) Business Lending Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 17,257 $ 10,465 $ 13,468 $ 3,039 $ 2,107 $ 1,100 $ 147 $ 47,583 Charge-offs (1,669 ) (199 ) (2,284 ) (496 ) (56 ) 0 (43 ) (4,747 ) Recoveries 198 8 1,151 222 9 0 0 1,588 Provision 1,821 108 1,363 219 (20 ) (16 ) 204 3,679 Ending balance $ 17,607 $ 10,382 $ 13,698 $ 2,984 $ 2,040 $ 1,084 $ 308 $ 48,103 Three Months Ended (000’s omitted) Business Lending Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Unallocated Acquired Impaired Total Beginning balance $ 17,220 $ 10,094 $ 13,782 $ 2,979 $ 2,399 $ 651 $ 108 $ 47,233 Charge-offs (695 ) (85 ) (1,947 ) (417 ) (38 ) 0 0 (3,182 ) Recoveries 71 7 869 245 25 0 0 1,217 Provision 261 133 1,292 45 (27 ) 122 2 1,828 Ending balance $ 16,857 $ 10,149 $ 13,996 $ 2,852 $ 2,359 $ 773 $ 110 $ 47,096
Business Lending [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Loans by Credit Quality Indicator	The following table shows the amount of business lending loans by credit quality category: March 31, 2018 December 31, 2017 (000’s omitted) Legacy Acquired Total Legacy Acquired Total Pass $ 1,253,688 $ 891,639 $ 2,145,327 $ 1,170,156 $ 963,981 $ 2,134,137 Special mention 120,881 43,034 163,915 129,076 37,321 166,397 Classified 75,283 31,313 106,596 77,367 34,628 111,995 Doubtful 154 1,598 1,752 0 1,579 1,579 Acquired impaired 0 8,496 8,496 0 10,115 10,115 Total $ 1,450,006 $ 976,080 $ 2,426,086 $ 1,376,599 $ 1,047,624 $ 2,424,223
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of Loans by Credit Quality Indicator	The following table details the balances in all other loan categories at March 31, 2018: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,754,341 $ 990,579 $ 168,487 $ 315,312 $ 3,228,719 Nonperforming 11,523 187 30 1,415 13,155 Total $ 1,765,864 $ 990,766 $ 168,517 $ 316,727 $ 3,241,874 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 442,881 $ 17,397 $ 4,515 $ 89,635 $ 554,428 Nonperforming 3,137 35 0 1,470 4,642 Total $ 446,018 $ 17,432 $ 4,515 $ 91,105 $ 559,070 The following table details the balances in all other loan categories at December 31, 2017: Legacy Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 1,742,387 $ 991,541 $ 174,431 $ 320,692 $ 3,229,051 Nonperforming 12,222 295 48 1,448 14,013 Total $ 1,754,609 $ 991,836 $ 174,479 $ 322,140 $ 3,243,064 Acquired Loans (000’s omitted) Consumer Mortgage Consumer Indirect Consumer Direct Home Equity Total Performing $ 462,597 $ 20,134 $ 5,450 $ 96,693 $ 584,874 Nonperforming 3,092 8 0 1,496 4,596 Total $ 465,689 $ 20,142 $ 5,450 $ 98,189 $ 589,470

GOODWILL AND IDENTIFIABLE INT29

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2018
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS [Abstract]
Gross Carrying Amount and Accumulated Amortization of Identifiable Intangible Assets	The gross carrying amount and accumulated amortization for each type of identifiable intangible asset are as follows: March 31, 2018 December 31, 2017 (000's omitted) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Amortizing intangible assets: Core deposit intangibles $ 62,902 $ (39,621 ) $ 23,281 $ 62,902 $ (37,877 ) $ 25,025 Other intangibles 87,372 $ (23,694 ) 63,678 86,535 (20,902 ) 65,633 Total amortizing intangibles $ 150,274 $ (63,315 ) $ 86,959 $ 149,437 $ (58,779 ) $ 90,658
Estimated Aggregate Amortization Expense for Each of Five Succeeding Fiscal Years	The estimated aggregate amortization expense for each of the five succeeding fiscal years ended December 31 is as follows: (000's omitted) Apr - Dec 2018 $ 13,318 2019 15,247 2020 12,680 2021 10,817 2022 9,288 Thereafter 25,609 Total $ 86,959
Components of Goodwill	Shown below are the components of the Company’s goodwill at December 31, 2017 and March 31, 2018: (000’s omitted) December 31, 2017 Activity March 31, 2018 Goodwill $ 739,254 $ (805 ) $ 738,449 Accumulated impairment (4,824 ) 0 (4,824 ) Goodwill, net $ 734,430 $ (805 ) $ 733,625

MANDATORILY REDEEMABLE PREFER30

MANDATORILY REDEEMABLE PREFERRED SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2018
MANDATORILY REDEEMABLE PREFERRED SECURITIES [Abstract]
Terms of Preferred Securities	The terms of the preferred securities of each trust are as follows: Trust Issuance Date Par Amount Interest Rate Maturity Date Call Price CST III 7/31/2001 $24.5 million 3 month LIBOR plus 3.58% (5.35%) 7/31/2031 Par CCT IV 12/8/2006 $75.0 million 3 month LIBOR plus 1.65% (3.77%) 12/15/2036 Par MBVT I 12/15/2004 $20.6 million 3 month LIBOR plus 1.95% (4.07%) 12/31/2034 Par

BENEFIT PLANS (Tables)

BENEFIT PLANS (Tables)	3 Months Ended
	Mar. 31, 2018
BENEFIT PLANS [Abstract]
Net Periodic Benefit Cost	The net periodic benefit cost for the three months ended March 31, 2018 and 2017 is as follows: Pension Benefits Post-retirement Benefits Three Months Ended March 31 , Three Months Ended March 31 , (000's omitted) 2018 2017 2018 2017 Service cost $ 1,121 $ 1,039 $ 0 $ 0 Interest cost 1,415 1,361 17 19 Expected return on plan assets (3,705 ) (3,121 ) 0 0 Amortization of unrecognized net loss 298 263 5 2 Amortization of prior service cost (83 ) 14 (44 ) (45 ) Net periodic benefit $ (954 ) $ (444 ) $ (22 ) $ (24 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2018
EARNINGS PER SHARE [Abstract]
Reconciliation of Basic to Diluted Earnings per Share	The following is a reconciliation of basic to diluted earnings per share for the three months ended March 31, 2018 and 2017: Three Months Ended March 31, (000's omitted, except per share data) 2018 2017 Net income $ 40,106 $ 26,257 Income attributable to unvested stock-based compensation awards (141 ) (138 ) Income available to common shareholders $ 39,965 $ 26,119 Weighted-average common shares outstanding – basic 50,934 45,284 Basic earnings per share $ 0.78 $ 0.58 Net income $ 40,106 $ 26,257 Income attributable to unvested stock-based compensation awards (141 ) (138 ) Income available to common shareholders $ 39,965 $ 26,119 Weighted-average common shares outstanding – basic 50,934 45,284 Assumed exercise of stock options 563 703 Weighted-average common shares outstanding – diluted 51,497 45,987 Diluted earnings per share $ 0.78 $ 0.57

COMMITMENTS, CONTINGENT LIABI33

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS (Tables)	3 Months Ended
	Mar. 31, 2018
COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS [Abstract]
Off Balance Sheet Financial Instruments Contract Amounts	The contract amounts of commitments and contingencies are as follows: (000's omitted) March 31, 2018 December 31, 2017 Commitments to extend credit $ 1,095,696 $ 1,080,004 Standby letters of credit 33,574 23,782 Total $ 1,129,270 $ 1,103,786

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2018
FAIR VALUE [Abstract]
Summary of Fair Value Measured on a Recurring Basis	The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis. There were no transfers between any of the levels for the periods presented. March 31, 2018 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,885,015 $ 142,899 $ 0 $ 2,027,914 Obligations of state and political subdivisions 0 510,308 0 510,308 Government agency mortgage-backed securities 0 364,539 0 364,539 Corporate debt securities 0 2,579 0 2,579 Government agency collateralized mortgage obligations 0 81,429 0 81,429 Marketable equity securities 521 0 0 521 Total available-for-sale investment securities 1,885,536 1,101,754 0 2,987,290 Mortgage loans held for sale 0 628 0 628 Commitments to originate real estate loans for sale 0 0 55 55 Forward sales commitments 0 10 0 10 Interest rate swap agreements asset 0 937 0 937 Interest rate swap agreements liability 0 (893 ) 0 (893 ) Total $ 1,885,536 $ 1,102,436 $ 55 $ 2,988,027 December 31, 2017 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Available-for-sale investment securities: U.S. Treasury and agency securities $ 1,909,290 $ 144,781 $ 0 $ 2,054,071 Obligations of state and political subdivisions 0 528,956 0 528,956 Government agency mortgage-backed securities 0 357,538 0 357,538 Corporate debt securities 0 2,623 0 2,623 Government agency collateralized mortgage obligations 0 87,374 0 87,374 Marketable equity securities 526 0 0 526 Total available-for-sale investment securities 1,909,816 1,121,272 0 3,031,088 Mortgage loans held for sale 0 461 0 461 Commitments to originate real estate loans for sale 0 0 89 89 Forward sales commitments 0 4 0 4 Interest rate swap agreements asset 0 1,064 0 1,064 Interest rate swap agreements liability 0 (904 ) 0 (904 ) Total $ 1,909,816 $ 1,121,897 $ 89 $ 3,031,802
Assets and Liabilities Measured on a Non-Recurring Basis	The fair value information of assets and liabilities measured on a non-recurring basis presented below is not as of the period-end, but rather as of the date the fair value adjustment was recorded closest to the date presented. March 31, 2018 December 31, 2017 (000's omitted) Level 1 Level 2 Level 3 Total Fair Value Level 1 Level 2 Level 3 Total Fair Value Other real estate owned / Total $ 0 $ 0 $ 1,865 $ 1,865 $ 0 $ 0 $ 1,915 $ 1,915
Significant Unobservable Inputs, Fair Value Valuation Techniques	The significant unobservable inputs used in the determination of fair value of assets classified as Level 3 on a recurring or non-recurring basis are as follows: (000's omitted) Fair Value at March 31, 2018 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 1,865 Fair Value of Collateral Estimated cost of disposal/market adjustment 0.8% - 82.5% (35.3 %) Commitments to originate real estate loans for sale 55 Discounted cash flow Embedded servicing value 1 % (000's omitted) Fair Value at December 31, 2017 Valuation Technique Significant Unobservable Inputs Significant Unobservable Input Range (Weighted Average) Other real estate owned $ 1,915 Fair value of collateral Estimated cost of disposal/market adjustment 9.0% - 99.0% (38.5 %) Commitments to originate real estate loans for sale 89 Discounted cash flow Embedded servicing value 1 %
Carrying Amounts and Estimated Fair Values of Other Financial Instruments	The carrying amounts and estimated fair values of the Company’s other financial instruments that are not accounted for at fair value at March 31, 2018 and December 31, 2017 are as follows: March 31, 2018 December 31, 2017 (000's omitted) Carrying Value Fair Value Carrying Value Fair Value Financial assets: Net loans $ 6,178,927 $ 6,154,483 $ 6,209,174 $ 6,244,941 Financial liabilities: Deposits 8,771,092 8,754,350 8,444,420 8,431,481 Short-term borrowings 0 0 24,000 24,000 Securities sold under agreement to repurchase, short-term 279,702 279,702 337,011 337,011 Other long-term debt 2,042 1,971 2,071 2,021 Subordinated debt held by unconsolidated subsidiary trusts 122,820 122,820 122,814 122,814

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2018
SEGMENT INFORMATION [Abstract]
Schedule of Segment Reporting Information by Segment	Information about reportable segments and reconciliation of the information to the consolidated financial statements follows: (000's omitted) Banking Employee Benefit Services All Other Eliminations Consolidated Total Three Months Ended March 31, 2018 Net interest income $ 84,530 $ 70 $ 24 $ 0 $ 84,624 Provision for loan losses 3,679 0 0 0 3,679 Noninterest revenues 20,357 23,449 14,380 (695 ) 57,491 Amortization of intangible assets 1,744 2,088 966 0 4,798 Acquisition expenses (15 ) 7 0 0 (8 ) Other operating expenses 56,955 13,709 11,572 (695 ) 81,541 Income before income taxes $ 42,524 $ 7,715 $ 1,866 $ 0 $ 52,105 Assets $ 10,736,383 $ 205,544 $ 68,167 $ (43,539 ) $ 10,966,555 Goodwill $ 629,916 $ 83,275 $ 20,434 $ 0 $ 733,625 Three Months Ended March 31, 2017 Net interest income $ 67,134 $ 78 $ 62 $ 0 $ 67,274 Provision for loan losses 1,828 0 0 0 1,828 Noninterest revenues 15,867 17,636 11,479 (664 ) 44,318 Amortization of intangible assets 554 1,591 623 0 2,768 Acquisition expenses 521 1,062 133 0 1,716 Other operating expenses 49,493 11,370 8,892 (664 ) 69,091 Income before income taxes $ 30,605 $ 3,691 $ 1,893 $ 0 $ 36,189 Assets $ 8,663,042 $ 221,437 $ 72,526 $ (43,145 ) $ 8,913,860 Goodwill $ 440,870 $ 84,213 $ 17,903 $ 0 $ 542,986

ACQUISITIONS (Details)

ACQUISITIONS (Details) shares in Thousands, $ in Thousands	Jan. 02, 2018USD ($)	Dec. 04, 2017USD ($)shares	Nov. 17, 2017USD ($)	May 12, 2017USD ($)LocationBranchshares	Mar. 01, 2017USD ($)	Feb. 03, 2017USD ($)	Jan. 02, 2017USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)
Business Acquisition [Line Items]
Cash								$ 1,464	$ 63,517
Goodwill								733,625	542,986	$ 734,430
Penna & Associates Agency, Inc. [Member]
Business Acquisition [Line Items]
Cash	$ 800
Goodwill	400
Penna & Associates Agency, Inc. [Member] | Customer Lists [Member]
Business Acquisition [Line Items]
Intangibles	400
Styles Bridges Associates [Member]
Business Acquisition [Line Items]
Cash	700
Styles Bridges Associates [Member] | Customer Lists [Member]
Business Acquisition [Line Items]
Intangibles	$ 700
Gordon B. Roberts Agency, Inc [Member]
Business Acquisition [Line Items]
Purchase price of acquisition		$ 3,700
Cash		$ 1,350
Issuance of common shares (in shares) | shares		40
Other liabilities		$ 700
Goodwill		2,200
Assets acquired		600
Gordon B. Roberts Agency, Inc [Member] | Other Intangibles [Member]
Business Acquisition [Line Items]
Intangibles		$ 1,600
Northeast Capital Management, Inc [Member]
Business Acquisition [Line Items]
Cash			$ 1,200
Contingent payment			200
Northeast Capital Management, Inc [Member] | Customer Lists [Member]
Business Acquisition [Line Items]
Intangibles			$ 1,200
Merchants Bancshares, Inc. [Member]
Business Acquisition [Line Items]
Purchase price of acquisition				$ 345,152
Cash				$ 82,898
Issuance of common shares (in shares) | shares				4,680
Other liabilities				$ 11,750
Goodwill				189,046
Assets acquired				$ 2,000,000
Revenues earned								16,100
Expenses incurred								7,800
Merchants Bancshares, Inc. [Member] | VERMONT [Member]
Business Acquisition [Line Items]
Number of branch locations added upon merger | Branch				31
Merchants Bancshares, Inc. [Member] | Massachusetts [Member]
Business Acquisition [Line Items]
Number of branch locations added upon merger | Location				1
Merchants Bancshares, Inc. [Member] | Other Intangibles [Member]
Business Acquisition [Line Items]
Intangibles				$ 2,857
Dryfoos [Member]
Business Acquisition [Line Items]
Cash					$ 3,000
Goodwill					1,700
Dryfoos [Member] | Other Intangibles [Member]
Business Acquisition [Line Items]
Intangibles					$ 1,700
BAS [Member]
Business Acquisition [Line Items]
Cash							$ 1,200
BAS [Member] | Other Intangibles [Member]
Business Acquisition [Line Items]
Intangibles							$ 1,200
Northeast Retirement Services, Inc. [Member]
Business Acquisition [Line Items]
Purchase price of acquisition						$ 148,556
Cash						70,073
Other liabilities						26,828
Goodwill						75,256
Tangible assets, net						$ 36,100
Factor of straight-line rate of depreciation used in declining balance depreciation method						150.00%
Period of amortization						10 years
Deferred tax liability						$ 23,000
Revenues earned								10,100	5,100
Expenses incurred								6,000	$ 3,600
Increase (decrease) in other liabilities as a result of reclassification and adjustment								(1,200)
Increase (decrease) in goodwill as a result of fair value adjustment								$ (1,200)
Northeast Retirement Services, Inc. [Member] | Other Intangibles [Member]
Business Acquisition [Line Items]
Intangibles						$ 60,200

ACQUISITIONS, Estimated Fair Va

ACQUISITIONS, Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands		Jan. 02, 2018	May 12, 2017	Feb. 03, 2017	Jan. 02, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Consideration paid [Abstract]
Cash						$ 1,464	$ 63,517
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Goodwill						733,625	$ 542,986	$ 734,430
Other [Member]
Consideration paid [Abstract]
Cash	[1]	$ 1,480
Community Bank System, Inc. common stock	[1]	0
Total net consideration paid	[1]	1,480
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents	[1]	16
Investment securities	[1]	0
Loans	[1]	0
Premises and equipment	[1]	10
Accrued interest receivable	[1]	0
Other assets	[1]	17
Deposits	[1]	0
Other liabilities	[1]	(31)
Short-term advances	[1]	0
Securities sold under agreement to repurchase, short-term	[1]	0
Long-term debt	[1]	0
Subordinated debt held by unconsolidated subsidiary trusts	[1]	0
Total identifiable assets, net	[1]	1,111
Goodwill	[1]	369
Other [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles	[1]	0
Other [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles	[1]	$ 1,099
BAS [Member]
Consideration paid [Abstract]
Cash					$ 1,200
BAS [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles					$ 1,200
NRS [Member]
Consideration paid [Abstract]
Cash				$ 70,073
Community Bank System, Inc. common stock				78,483
Total net consideration paid				148,556
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents				11,063
Investment securities				20,294
Loans				0
Premises and equipment				411
Accrued interest receivable				72
Other assets				8,088
Deposits				0
Other liabilities				(26,828)
Short-term advances				0
Securities sold under agreement to repurchase, short-term				0
Long-term debt				0
Subordinated debt held by unconsolidated subsidiary trusts				0
Total identifiable assets, net				73,300
Goodwill				75,256
NRS [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles				0
NRS [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles				$ 60,200
Merchants Bancshares, Inc. [Member]
Consideration paid [Abstract]
Cash			$ 82,898
Community Bank System, Inc. common stock			262,254
Total net consideration paid			345,152
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents			40,730
Investment securities			370,648
Loans			1,488,157
Premises and equipment			16,608
Accrued interest receivable			4,773
Other assets			51,585
Deposits			(1,448,406)
Other liabilities			(11,750)
Short-term advances			(80,000)
Securities sold under agreement to repurchase, short-term			(278,076)
Long-term debt			(3,615)
Subordinated debt held by unconsolidated subsidiary trusts			(20,619)
Total identifiable assets, net			156,106
Goodwill			189,046
Merchants Bancshares, Inc. [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles			23,214
Merchants Bancshares, Inc. [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles			$ 2,857
Other [Member]
Consideration paid [Abstract]
Cash	[2],[3]					6,775
Community Bank System, Inc. common stock	[3]					2,395
Total net consideration paid	[3]					9,170
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents	[3]					339
Investment securities	[3]					0
Loans	[3]					0
Premises and equipment	[3]					27
Accrued interest receivable	[3]					0
Other assets	[3]					583
Deposits	[3]					0
Other liabilities	[3]					(1,217)
Short-term advances	[3]					0
Securities sold under agreement to repurchase, short-term	[3]					0
Long-term debt	[3]					0
Subordinated debt held by unconsolidated subsidiary trusts	[3]					0
Total identifiable assets, net	[3]					5,358
Goodwill	[3]					3,812
Other [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles	[3]					0
Other [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles	[3]					5,626
Total [Member]
Consideration paid [Abstract]
Cash						159,746
Community Bank System, Inc. common stock						343,132
Total net consideration paid						502,878
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Cash and cash equivalents						52,132
Investment securities						390,942
Loans						1,488,157
Premises and equipment						17,046
Accrued interest receivable						4,845
Other assets						60,256
Deposits						(1,448,406)
Other liabilities						(39,795)
Short-term advances						(80,000)
Securities sold under agreement to repurchase, short-term						(278,076)
Long-term debt						(3,615)
Subordinated debt held by unconsolidated subsidiary trusts						(20,619)
Total identifiable assets, net						234,764
Goodwill						268,114
Total [Member] | Core Deposits [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles						23,214
Total [Member] | Other Intangibles [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed [Abstract]
Intangibles						$ 68,683
[1]	Includes amounts related to the Penna and Styles Bridges acquisitions.
[2]	Includes NECM $0.2 million contingent cash payment consideration.
[3]	Includes amounts related to the BAS, Dryfoos, NECM and GBR acquisitions.

ACQUISITIONS, Summary of Loans

ACQUISITIONS, Summary of Loans Acquired (Details) - Merchants Bancshares, Inc. [Member] $ in Thousands	May 12, 2017USD ($)
Summary of loans acquired [Abstract]
Contractually required principal and interest at acquisition	$ 1,888,028
Contractual cash flows not expected to be collected	(20,138)
Expected cash flows at acquisition	1,867,890
Interest component of expected cash flows	(379,733)
Fair value of acquired loans	1,488,157
Acquired Impaired Loans [Member]
Summary of loans acquired [Abstract]
Contractually required principal and interest at acquisition	15,454
Contractual cash flows not expected to be collected	(5,385)
Expected cash flows at acquisition	10,069
Interest component of expected cash flows	(793)
Fair value of acquired loans	9,276
Acquired Non-impaired Loans [Member]
Summary of loans acquired [Abstract]
Contractually required principal and interest at acquisition	1,872,574
Contractual cash flows not expected to be collected	(14,753)
Expected cash flows at acquisition	1,857,821
Interest component of expected cash flows	(378,940)
Fair value of acquired loans	$ 1,478,881

ACQUISITIONS, Intangible Asset,

ACQUISITIONS, Intangible Asset, Goodwill and Acquisition-related Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Summary of loans acquired [Abstract]
Merger and acquisition integration-related expenses	$ (8)	$ 1,716
Penna & Associates Agency, Inc. [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Penna & Associates Agency, Inc. [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Styles Bridges Associates [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Styles Bridges Associates [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Gordon B. Roberts Agency, Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Gordon B. Roberts Agency, Inc [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Northeast Capital Management, Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Northeast Capital Management, Inc [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Merchants Bancshares, Inc. [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Merchants Bancshares, Inc. [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Benefits Advisory Service, Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Benefits Advisory Service, Inc [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Dryfoos Insurance Agency, Inc [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years
Dryfoos Insurance Agency, Inc [Member] | Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	8 years

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)ComponentCalculationSegmentFactor	Mar. 31, 2017USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of broad components used in allowance methodology | Component	2
Number of calculations used for general loan loss allocation | Calculation	2
Number of main loan segments | Segment	5
Period of historical net charge-off data for each loan class used in determining allowance level	36 months
Number of qualitative environmental factors used in qualitative calculation for loan loss allocation | Factor	8
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Salaries and employee benefits	$ 51,859	$ 42,907
Other expenses	$ 2,938	2,545
Core Deposits [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	7 years
Core Deposits [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	20 years
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	7 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life (amortization period)	20 years
Commercial Portfolio Segment [Member] | Minimum [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Threshold balance of loans individually evaluated for impairment	$ 500
ASU 2017-07 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Salaries and employee benefits		(1,500)
Other expenses		$ 1,500

INVESTMENT SECURITIES (Details)

INVESTMENT SECURITIES (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Available-for-Sale Portfolio [Abstract]
Amortized cost	$ 3,005,165	$ 3,007,148
Gross unrealized gains	13,580	33,501
Gross unrealized losses	31,455	9,561
Fair value	2,987,290	3,031,088
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized cost	3,004,915
Fair value	2,986,769
Other Securities [Abstract]
Amortized cost	45,352	50,291
Fair value	45,352	50,291
U.S. Treasury and Agency Securities [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized cost	2,044,795	2,043,023
Gross unrealized gains	1,962	15,886
Gross unrealized losses	18,843	4,838
Fair value	2,027,914	2,054,071
Obligations of State and Political Subdivisions [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized cost	502,517	514,949
Gross unrealized gains	9,126	14,064
Gross unrealized losses	1,335	57
Fair value	510,308	528,956
Government Agency Mortgage-Backed Securities [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized cost	371,857	358,180
Gross unrealized gains	2,132	3,121
Gross unrealized losses	9,450	3,763
Fair value	364,539	357,538
Corporate Debt Securities [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized cost	2,633	2,648
Gross unrealized gains	0	0
Gross unrealized losses	54	25
Fair value	2,579	2,623
Government Agency Collateralized Mortgage Obligations [Member]
Available For Sale Debt Securities Amortized Cost Basis [Abstract]
Amortized cost	83,113	88,097
Gross unrealized gains	89	155
Gross unrealized losses	1,773	878
Fair value	81,429	87,374
Marketable Equity Securities [Member]
Available For Sale Equity Securities Amortized Cost Basis [Abstract]
Amortized cost	250	251
Gross unrealized gains	271	275
Gross unrealized losses	0	0
Fair value	521	526
Federal Home Loan Bank Common Stock [Member]
Other Securities [Abstract]
Amortized cost	8,801	9,896
Fair value	8,801	9,896
Federal Reserve Bank Common Stock [Member]
Other Securities [Abstract]
Amortized cost	30,690	30,690
Fair value	30,690	30,690
Certificates of Deposit [Member]
Other Securities [Abstract]
Amortized cost	0	3,865
Fair value	0	3,865
Other Equity Securities [Member]
Other Securities [Abstract]
Amortized cost	5,861	5,840
Fair value	$ 5,861	$ 5,840

INVESTMENT SECURITIES, Investme

INVESTMENT SECURITIES, Investment Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2018USD ($)Position	Dec. 31, 2017USD ($)Position
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	482	249
12 months or longer | Position	59	56
Total | Position	541	305
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value [Abstract]
Less than 12 months	$ 1,729,339	$ 991,521
12 months or longer	75,600	75,713
Total	1,804,939	1,067,234
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	27,315	7,231
12 months or longer	4,140	2,330
Total	$ 31,455	$ 9,561
U.S. Treasury and Agency Securities [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	69	44
12 months or longer | Position	0	0
Total | Position	69	44
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value [Abstract]
Less than 12 months	$ 1,316,113	$ 699,709
12 months or longer	0	0
Total	1,316,113	699,709
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	18,843	4,838
12 months or longer	0	0
Total	$ 18,843	$ 4,838
Obligations of State and Political Subdivisions [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	224	45
12 months or longer | Position	0	0
Total | Position	224	45
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value [Abstract]
Less than 12 months	$ 110,119	$ 23,432
12 months or longer	0	0
Total	110,119	23,432
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	1,335	57
12 months or longer	0	0
Total	$ 1,335	$ 57
Government Agency Mortgage-Backed Securities [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	148	120
12 months or longer | Position	58	55
Total | Position	206	175
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value [Abstract]
Less than 12 months	$ 225,378	$ 185,716
12 months or longer	75,599	75,712
Total	300,977	261,428
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	5,310	1,433
12 months or longer	4,140	2,330
Total	$ 9,450	$ 3,763
Corporate Debt Securities [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	1	1
12 months or longer | Position	0	0
Total | Position	1	1
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value [Abstract]
Less than 12 months	$ 2,579	$ 2,623
12 months or longer	0	0
Total	2,579	2,623
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	54	25
12 months or longer	0	0
Total	$ 54	$ 25
Government Agency Collateralized Mortgage Obligations [Member]
Available-for-Sale Portfolio in Unrealized Loss Positions, Number of Positions [Abstract]
Less than 12 months | Position	40	39
12 months or longer | Position	1	1
Total | Position	41	40
Available-for-Sale Securities, in Unrealized Loss Position, Fair Value [Abstract]
Less than 12 months	$ 75,150	$ 80,041
12 months or longer	1	1
Total	75,151	80,042
Available-for-Sale Portfolio, Debt Maturities, Gross Unrealized Losses [Abstract]
Less than 12 months	1,773	878
12 months or longer	0	0
Total	$ 1,773	$ 878

INVESTMENT SECURITIES, Amortize

INVESTMENT SECURITIES, Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Due in one year or less	$ 53,102
Due after one through five years	1,557,644
Due after five years through ten years	789,557
Due after ten years	149,642
Subtotal	2,549,945
Amortized cost	3,004,915
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Due in one year or less	53,115
Due after one through five years	1,546,876
Due after five years through ten years	788,557
Due after ten years	152,253
Subtotal	2,540,801
Fair value	2,986,769
Government Agency Mortgage-Backed Securities [Member]
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Without single maturity date	371,857
Amortized cost	371,857	$ 358,180
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Without single maturity date	364,539
Fair value	364,539	357,538
Government Agency Collateralized Mortgage Obligations [Member]
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Without single maturity date	83,113
Amortized cost	83,113	88,097
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Without single maturity date	81,429
Fair value	81,429	87,374
U.S. Treasury Securities [Member]
Available-for-Sale, Debt Maturities, Amortized Cost [Abstract]
Amortized cost	2,044,795	2,043,023
Available-for-Sale, Debt Maturities, Fair Value [Abstract]
Fair value	2,027,914	$ 2,054,071
Securities pledged as collateral for securities sold under agreement to repurchase	$ 279,700

LOANS, Loan Summary (Details)

LOANS, Loan Summary (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	$ 6,227,030	$ 6,256,757
Allowance for loan losses	(48,103)	(47,583)	$ (47,096)	$ (47,233)
Net loans	6,178,927	6,209,174
Credit impaired acquired loans, total balance due	11,100	13,400
Accretable discount related to credit impaired acquired loans [Roll forward]
Beginning Balance	976
Accretion recognized, year-to-date	(278)
Net reclassification between accretable and non-accretable	300
Ending Balance	998
Business Lending [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	$ 2,426,086	2,424,223
Consumer Mortgage [Member] | Minimum [Member]
Loans receivable, net [Abstract]
Typical contract term	10 years
Consumer Mortgage [Member] | Maximum [Member]
Loans receivable, net [Abstract]
Typical contract term	30 years
Home Equity [Member] | Maximum [Member]
Loans receivable, net [Abstract]
Typical contract term	30 years
Commercial Portfolio Segment [Member] | Business Lending [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	$ 2,426,086	2,424,223
Commercial Portfolio Segment [Member] | Consumer Mortgage [Member]
Loans receivable, net [Abstract]
Allowance for loan losses	(10,382)	(10,465)	(10,149)	(10,094)
Residential Portfolio Segment [Member] | Business Lending [Member]
Loans receivable, net [Abstract]
Allowance for loan losses	(17,607)	(17,257)	(16,857)	(17,220)
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	2,211,882	2,220,298
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	1,008,198	1,011,978
Allowance for loan losses	(13,698)	(13,468)	(13,996)	(13,782)
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	173,032	179,929
Allowance for loan losses	(2,984)	(3,039)	(2,852)	(2,979)
Consumer Portfolio Segment [Member] | Home Equity [Member]
Loans receivable, net [Abstract]
Gross loans, including deferred origination costs	407,832	420,329
Allowance for loan losses	$ (2,040)	$ (2,107)	$ (2,359)	$ (2,399)

LOANS, Credit Quality By Past D

LOANS, Credit Quality By Past Due Status (Details) - USD ($) $ in Thousands		Mar. 31, 2018	Dec. 31, 2017
Aged analysis of the company's loans [Abstract]
Total loans		$ 6,227,030	$ 6,256,757
Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		5,894	2,508
Nonaccrual		15,161	16,020
Total past due		47,512	51,563
Current		4,644,368	4,568,100
Total loans		4,691,880	4,619,663
Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		26,457	33,035
Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		531	204
Nonaccrual		8,078	8,720
Total past due		15,452	17,167
Acquired impaired	[1]	8,496	10,115
Current		1,511,202	1,609,812
Total loans		1,535,150	1,637,094
Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		6,843	8,243
Business Lending [Member]
Aged analysis of the company's loans [Abstract]
Total loans		2,426,086	2,424,223
Business Lending [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		1,450,006	1,376,599
Business Lending [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		976,080	1,047,624
Consumer Mortgage [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		1,765,864	1,754,609
Consumer Mortgage [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		446,018	465,689
Consumer Indirect [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		990,766	991,836
Consumer Indirect [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		17,432	20,142
Consumer Direct [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		168,517	174,479
Consumer Direct [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		4,515	5,450
Home Equity [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		316,727	322,140
Home Equity [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
Total loans		91,105	98,189
Commercial Portfolio Segment [Member] | Business Lending [Member]
Aged analysis of the company's loans [Abstract]
Total loans		2,426,086	2,424,223
Commercial Portfolio Segment [Member] | Business Lending [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		4,069	571
Nonaccrual		3,831	3,944
Total past due		12,962	6,798
Current		1,437,044	1,369,801
Total loans		1,450,006	1,376,599
Commercial Portfolio Segment [Member] | Business Lending [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		5,062	2,283
Commercial Portfolio Segment [Member] | Business Lending [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		0	0
Nonaccrual		3,967	4,328
Total past due		8,086	8,989
Acquired impaired	[1]	8,496	10,115
Current		959,498	1,028,520
Total loans		976,080	1,047,624
Commercial Portfolio Segment [Member] | Business Lending [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		4,119	4,661
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Aged analysis of the company's loans [Abstract]
Total loans		2,211,882	2,220,298
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		1,437	1,500
Nonaccrual		10,086	10,722
Total past due		21,759	25,786
Current		1,744,105	1,728,823
Total loans		1,765,864	1,754,609
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		10,236	13,564
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		282	26
Nonaccrual		2,855	3,066
Total past due		5,128	5,695
Acquired impaired	[1]	0	0
Current		440,890	459,994
Total loans		446,018	465,689
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		1,991	2,603
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Aged analysis of the company's loans [Abstract]
Total loans		1,008,198	1,011,978
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		182	295
Nonaccrual		5	0
Total past due		8,851	14,492
Current		981,915	977,344
Total loans		990,766	991,836
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		8,664	14,197
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		35	8
Nonaccrual		0	0
Total past due		141	253
Acquired impaired	[1]	0	0
Current		17,291	19,889
Total loans		17,432	20,142
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		106	245
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Aged analysis of the company's loans [Abstract]
Total loans		173,032	179,929
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		30	48
Nonaccrual		0	0
Total past due		1,121	1,923
Current		167,396	172,556
Total loans		168,517	174,479
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		1,091	1,875
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		0	0
Nonaccrual		0	0
Total past due		105	100
Acquired impaired	[1]	0	0
Current		4,410	5,350
Total loans		4,515	5,450
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		105	100
Consumer Portfolio Segment [Member] | Home Equity [Member]
Aged analysis of the company's loans [Abstract]
Total loans		407,832	420,329
Consumer Portfolio Segment [Member] | Home Equity [Member] | Legacy Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		176	94
Nonaccrual		1,239	1,354
Total past due		2,819	2,564
Current		313,908	319,576
Total loans		316,727	322,140
Consumer Portfolio Segment [Member] | Home Equity [Member] | Legacy Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		1,404	1,116
Consumer Portfolio Segment [Member] | Home Equity [Member] | Acquired Loans [Member]
Aged analysis of the company's loans [Abstract]
90 + days past due and still accruing		214	170
Nonaccrual		1,256	1,326
Total past due		1,992	2,130
Acquired impaired	[1]	0	0
Current		89,113	96,059
Total loans		91,105	98,189
Consumer Portfolio Segment [Member] | Home Equity [Member] | Acquired Loans [Member] | Past Due 30 - 89 Days [Member]
Aged analysis of the company's loans [Abstract]
Total past due		$ 522	$ 634
[1]	Acquired impaired loans were not classified as nonperforming assets as the loans are considered to be performing under ASC 310-30. As a result interest income, through the accretion of the difference between the carrying amount of the loans and the expected cashflows, is being recognized on all acquired impaired loans.

LOANS, Amount of Business Lendi

LOANS, Amount of Business Lending Loans by Credit Quality Category (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 6,227,030	$ 6,256,757
Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,691,880	4,619,663
Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,535,150	1,637,094
Business Lending [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,426,086	2,424,223
Business Lending [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,450,006	1,376,599
Business Lending [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	976,080	1,047,624
Business Lending [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,145,327	2,134,137
Business Lending [Member] | Pass [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,253,688	1,170,156
Business Lending [Member] | Pass [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	891,639	963,981
Business Lending [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	163,915	166,397
Business Lending [Member] | Special Mention [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	120,881	129,076
Business Lending [Member] | Special Mention [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	43,034	37,321
Business Lending [Member] | Classified [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	106,596	111,995
Business Lending [Member] | Classified [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	75,283	77,367
Business Lending [Member] | Classified [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	31,313	34,628
Business Lending [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,752	1,579
Business Lending [Member] | Doubtful [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	154	0
Business Lending [Member] | Doubtful [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,598	1,579
Business Lending [Member] | Acquired Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	8,496	10,115
Business Lending [Member] | Acquired Impaired [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Business Lending [Member] | Acquired Impaired [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	8,496	10,115
All Other Loans [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,241,874	3,243,064
All Other Loans [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	559,070	589,470
All Other Loans [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,228,719	3,229,051
All Other Loans [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	554,428	584,874
All Other Loans [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	13,155	14,013
All Other Loans [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,642	4,596
Consumer Mortgage [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,765,864	1,754,609
Consumer Mortgage [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	446,018	465,689
Consumer Mortgage [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,754,341	1,742,387
Consumer Mortgage [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	442,881	462,597
Consumer Mortgage [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	11,523	12,222
Consumer Mortgage [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,137	3,092
Consumer Indirect [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	990,766	991,836
Consumer Indirect [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	17,432	20,142
Consumer Indirect [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	990,579	991,541
Consumer Indirect [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	17,397	20,134
Consumer Indirect [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	187	295
Consumer Indirect [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	35	8
Consumer Direct [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	168,517	174,479
Consumer Direct [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,515	5,450
Consumer Direct [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	168,487	174,431
Consumer Direct [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,515	5,450
Consumer Direct [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	30	48
Consumer Direct [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Home Equity [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	316,727	322,140
Home Equity [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	91,105	98,189
Home Equity [Member] | Performing [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	315,312	320,692
Home Equity [Member] | Performing [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	89,635	96,693
Home Equity [Member] | Nonperforming [Member] | Legacy Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,415	1,448
Home Equity [Member] | Nonperforming [Member] | Acquired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 1,470	$ 1,496

LOANS, Summary of Impaired Loan

LOANS, Summary of Impaired Loans, Excluding Purchased Impaired (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Impaired loans [Abstract]
Loans with allowance allocation	$ 4,510	$ 5,125
Loans without allowance allocation	1,422	884
Carrying balance	5,932	6,009
Contractual balance	10,146	9,165
Specifically allocated allowance	$ 878	$ 804

LOANS, Troubled Debt Restructur

LOANS, Troubled Debt Restructuring (TDR) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)Loan	Mar. 31, 2017USD ($)Loan	Dec. 31, 2017USD ($)Loan
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	211		226
TDRs, amount	$ 5,566		$ 6,135
Loans modified in TDR during the year, number | Loan	7	21
Loans modified in TDR during the year, amount	$ 136	$ 721
Maximum [Member]
Financing Receivable, Modifications [Line Items]
Threshold balance of TDR loans collectively included in general loan loss allocation and qualitative review	$ 500
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	67		72
TDRs, amount	$ 2,522		$ 2,728
Accruing [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	144		154
TDRs, amount	$ 3,044		$ 3,407
Commercial Portfolio Segment [Member] | Minimum [Member]
Financing Receivable, Modifications [Line Items]
Threshold balance of loans individually evaluated for impairment	$ 500
Commercial Portfolio Segment [Member] | Business Lending [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	11		15
TDRs, amount	$ 592		$ 719
Loans modified in TDR during the year, number | Loan	1	0
Loans modified in TDR during the year, amount	$ 93	$ 0
Commercial Portfolio Segment [Member] | Business Lending [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	8		8
TDRs, amount	$ 312		$ 218
Commercial Portfolio Segment [Member] | Business Lending [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	3		7
TDRs, amount	$ 280		$ 501
Residential Portfolio Segment [Member] | Consumer Mortgage [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	91		95
TDRs, amount	$ 3,627		$ 4,015
Loans modified in TDR during the year, number | Loan	0	7
Loans modified in TDR during the year, amount	$ 0	$ 502
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	48		51
TDRs, amount	$ 1,976		$ 2,265
Residential Portfolio Segment [Member] | Consumer Mortgage [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	43		44
TDRs, amount	$ 1,651		$ 1,750
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	68		71
TDRs, amount	$ 847		$ 883
Loans modified in TDR during the year, number | Loan	4	8
Loans modified in TDR during the year, amount	$ 41	$ 106
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	0		0
TDRs, amount	$ 0		$ 0
Consumer Portfolio Segment [Member] | Consumer Indirect [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	68		71
TDRs, amount	$ 847		$ 883
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	23		25
TDRs, amount	$ 65		$ 69
Loans modified in TDR during the year, number | Loan	2	4
Loans modified in TDR during the year, amount	$ 2	$ 15
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	0		0
TDRs, amount	$ 0		$ 0
Consumer Portfolio Segment [Member] | Consumer Direct [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	23		25
TDRs, amount	$ 65		$ 69
Consumer Portfolio Segment [Member] | Home Equity [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	18		20
TDRs, amount	$ 435		$ 449
Loans modified in TDR during the year, number | Loan	0	2
Loans modified in TDR during the year, amount	$ 0	$ 98
Consumer Portfolio Segment [Member] | Home Equity [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	11		13
TDRs, amount	$ 234		$ 245
Consumer Portfolio Segment [Member] | Home Equity [Member] | Accruing [Member]
Financing Receivable, Modifications [Line Items]
TDRs, number | Loan	7		7
TDRs, amount	$ 201		$ 204

LOANS, Allowance for Loan Losse

LOANS, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Allowance for loan losses [Roll Forward]
Beginning balance	$ 47,583	$ 47,233
Charge-offs	(4,747)	(3,182)
Recoveries	1,588	1,217
Provision	3,679	1,828
Ending balance	48,103	47,096
Acquired Impaired [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	147	108
Charge-offs	(43)	0
Recoveries	0	0
Provision	204	2
Ending balance	308	110
Residential Portfolio Segment [Member] | Business Lending [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	17,257	17,220
Charge-offs	(1,669)	(695)
Recoveries	198	71
Provision	1,821	261
Ending balance	17,607	16,857
Commercial Portfolio Segment [Member] | Consumer Mortgage [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	10,465	10,094
Charge-offs	(199)	(85)
Recoveries	8	7
Provision	108	133
Ending balance	10,382	10,149
Consumer Portfolio Segment [Member] | Consumer Indirect [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	13,468	13,782
Charge-offs	(2,284)	(1,947)
Recoveries	1,151	869
Provision	1,363	1,292
Ending balance	13,698	13,996
Consumer Portfolio Segment [Member] | Consumer Direct [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	3,039	2,979
Charge-offs	(496)	(417)
Recoveries	222	245
Provision	219	45
Ending balance	2,984	2,852
Consumer Portfolio Segment [Member] | Home Equity [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	2,107	2,399
Charge-offs	(56)	(38)
Recoveries	9	25
Provision	(20)	(27)
Ending balance	2,040	2,359
Unallocated Financing Receivables [Member]
Allowance for loan losses [Roll Forward]
Beginning balance	1,100	651
Charge-offs	0	0
Recoveries	0	0
Provision	(16)	122
Ending balance	$ 1,084	$ 773

GOODWILL AND IDENTIFIABLE INT50

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 150,274	$ 149,437
Accumulated amortization	(63,315)	(58,779)
Net carrying amount	86,959	90,658
Estimated aggregate amortization expense for each of five succeeding fiscal years [Abstract]
Apr - Dec 2018	13,318
2,019	15,247
2,020	12,680
2,021	10,817
2,022	9,288
Thereafter	25,609
Net carrying amount	86,959	90,658
Components of goodwill [Abstract]
Goodwill, beginning of period	739,254
Goodwill, activity	(805)
Goodwill, end of period	738,449
Accumulated impairment, beginning of period	(4,824)
Accumulated impairment, activity	0
Accumulated impairment, end of period	(4,824)
Goodwill, net, beginning of period	734,430
Goodwill, net, activity	(805)
Goodwill, net, end of period	733,625
Core Deposit Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	62,902	62,902
Accumulated amortization	(39,621)	(37,877)
Net carrying amount	23,281	25,025
Estimated aggregate amortization expense for each of five succeeding fiscal years [Abstract]
Net carrying amount	23,281	25,025
Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	87,372	86,535
Accumulated amortization	(23,694)	(20,902)
Net carrying amount	63,678	65,633
Estimated aggregate amortization expense for each of five succeeding fiscal years [Abstract]
Net carrying amount	$ 63,678	$ 65,633

MANDATORILY REDEEMABLE PREFER51

MANDATORILY REDEEMABLE PREFERRED SECURITIES (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)Trust
Debt Instrument [Line Items]
Number of unconsolidated subsidiary business trusts owned | Trust	3
Percent ownership of unconsolidated subsidiary trusts	100.00%
Preferred Debt [Member] | Community Statutory Trust III [Member]
Terms of preferred securities for each trust [Abstract]
Issuance date	Jul. 31, 2001
Par amount	$ 24.5
Variable interest rate basis	3 month LIBOR
Effective interest rate	5.35%
Maturity date	Jul. 31, 2031
Call price	Par
Preferred Debt [Member] | Community Statutory Trust III [Member] | LIBOR [Member]
Terms of preferred securities for each trust [Abstract]
Term of variable rate	3 months
Variable interest rate, basis spread	3.58%
Preferred Debt [Member] | Community Capital Trust IV [Member]
Terms of preferred securities for each trust [Abstract]
Issuance date	Dec. 8, 2006
Par amount	$ 75
Variable interest rate basis	3 month LIBOR
Effective interest rate	3.77%
Maturity date	Dec. 15, 2036
Call price	Par
Preferred Debt [Member] | Community Capital Trust IV [Member] | LIBOR [Member]
Terms of preferred securities for each trust [Abstract]
Term of variable rate	3 months
Variable interest rate, basis spread	1.65%
Preferred Debt [Member] | MBVT Statutory Trust I [Member]
Terms of preferred securities for each trust [Abstract]
Issuance date	Dec. 15, 2004
Par amount	$ 20.6
Variable interest rate basis	3 month LIBOR
Effective interest rate	4.07%
Maturity date	Dec. 31, 2034
Call price	Par
Preferred Debt [Member] | MBVT Statutory Trust I [Member] | LIBOR [Member]
Terms of preferred securities for each trust [Abstract]
Term of variable rate	3 months
Variable interest rate, basis spread	1.95%

BENEFIT PLANS (Details)

BENEFIT PLANS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Pension Benefits [Member]
Net periodic benefit cost [Abstract]
Service cost	$ 1,121	$ 1,039
Interest cost	1,415	1,361
Expected return on plan assets	(3,705)	(3,121)
Amortization of unrecognized net loss	298	263
Amortization of prior service cost	(83)	14
Net periodic benefit	(954)	(444)
Post-retirement Benefits [Member]
Net periodic benefit cost [Abstract]
Service cost	0	0
Interest cost	17	19
Expected return on plan assets	0	0
Amortization of unrecognized net loss	5	2
Amortization of prior service cost	(44)	(45)
Net periodic benefit	$ (22)	$ (24)

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
EARNINGS PER SHARE [Abstract]
Weighted-average anti-dilutive stock options outstanding (in shares)	400,000	200,000
Basic earnings per share [Abstract]
Net income	$ 40,106	$ 26,257
Income attributable to unvested stock-based compensation awards	(141)	(138)
Income available to common shareholders	$ 39,965	$ 26,119
Weighted-average common shares outstanding - basic (in shares)	50,934,000	45,284,000
Basic earnings per share (in dollars per share)	$ 0.78	$ 0.58
Diluted earnings per share [Abstract]
Net income	$ 40,106	$ 26,257
Income attributable to unvested stock-based compensation awards	(141)	(138)
Income available to common shareholders	$ 39,965	$ 26,119
Weighted-average common shares outstanding - basic (in shares)	50,934,000	45,284,000
Assumed exercise of stock options (in shares)	563,000	703,000
Weighted-average common shares outstanding - diluted (in shares)	51,497,000	45,987,000
Diluted earnings per share (in dollars per share)	$ 0.78	$ 0.57
Stock Repurchase Program [Abstract]
Number of common shares authorized to be repurchased (in shares)			2,500,000
Number of common shares repurchased (in shares)	0

COMMITMENTS, CONTINGENT LIABI54

COMMITMENTS, CONTINGENT LIABILITIES AND RESTRICTIONS (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract amount of commitments and contingencies	$ 1,129,270	$ 1,103,786
Minimum [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Range of reasonably possible losses for such matters in the aggregate, beyond the existing recorded liability	0
Maximum [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Range of reasonably possible losses for such matters in the aggregate, beyond the existing recorded liability	1,000
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract amount of commitments and contingencies	1,095,696	1,080,004
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract amount of commitments and contingencies	$ 33,574	$ 23,782

FAIR VALUE, Financial Assets an

FAIR VALUE, Financial Assets and Liabilities Accounted for at Fair Value On a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	$ 2,987,290	$ 3,031,088
Recurring [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	2,987,290	3,031,088
Mortgage loans held for sale	628	461
Total	2,988,027	3,031,802
Recurring [Member] | Commitments to Originate Real Estate Loans for Sale [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	55	89
Recurring [Member] | Forward Sales Commitments [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	10	4
Recurring [Member] | Interest Rate Swap Agreements [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	937	1,064
Derivative liability	(893)	(904)
Recurring [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	2,027,914	2,054,071
Recurring [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	510,308	528,956
Recurring [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	364,539	357,538
Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	2,579	2,623
Recurring [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	81,429	87,374
Recurring [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	521	526
Recurring [Member] | Level 1 [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	1,885,536	1,909,816
Mortgage loans held for sale	0	0
Total	1,885,536	1,909,816
Recurring [Member] | Level 1 [Member] | Commitments to Originate Real Estate Loans for Sale [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	0	0
Recurring [Member] | Level 1 [Member] | Forward Sales Commitments [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	0	0
Recurring [Member] | Level 1 [Member] | Interest Rate Swap Agreements [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	0	0
Derivative liability	0	0
Recurring [Member] | Level 1 [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	1,885,015	1,909,290
Recurring [Member] | Level 1 [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 1 [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	521	526
Recurring [Member] | Level 2 [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	1,101,754	1,121,272
Mortgage loans held for sale	628	461
Total	1,102,436	1,121,897
Mortgage loans held for sale, at principal value	600
Recurring [Member] | Level 2 [Member] | Commitments to Originate Real Estate Loans for Sale [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	0	0
Recurring [Member] | Level 2 [Member] | Forward Sales Commitments [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	10	4
Recurring [Member] | Level 2 [Member] | Interest Rate Swap Agreements [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	937	1,064
Derivative liability	(893)	(904)
Recurring [Member] | Level 2 [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	142,899	144,781
Recurring [Member] | Level 2 [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	510,308	528,956
Recurring [Member] | Level 2 [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	364,539	357,538
Recurring [Member] | Level 2 [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	2,579	2,623
Recurring [Member] | Level 2 [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	81,429	87,374
Recurring [Member] | Level 2 [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Mortgage loans held for sale	0	0
Total	55	89
Recurring [Member] | Level 3 [Member] | Commitments to Originate Real Estate Loans for Sale [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	55	89
Recurring [Member] | Level 3 [Member] | Forward Sales Commitments [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	0	0
Recurring [Member] | Level 3 [Member] | Interest Rate Swap Agreements [Member]
Available-for-sale investment securities [Abstract]
Derivative asset	0	0
Derivative liability	0	0
Recurring [Member] | Level 3 [Member] | U.S. Treasury and Agency Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Obligations of State and Political Subdivisions [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Government Agency Mortgage-Backed Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Corporate Debt Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Government Agency Collateralized Mortgage Obligations [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	0	0
Recurring [Member] | Level 3 [Member] | Marketable Equity Securities [Member]
Available-for-sale investment securities [Abstract]
Available-for-sale investment securities	$ 0	$ 0

FAIR VALUE, Assets and Liabilit

FAIR VALUE, Assets and Liabilities Measured on Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Valuation allowance	$ 878	$ 804
Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.80%	9.00%
Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	82.50%	99.00%
Mortgage Servicing Rights [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Valuation allowance	$ 0
Level 3 [Member] | Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	0.80%
Level 3 [Member] | Other Real Estate Owned [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	82.50%
Non-recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned / Total	$ 1,865	$ 1,915
Non-recurring [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned / Total	0	0
Non-recurring [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned / Total	0	0
Non-recurring [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned / Total	$ 1,865	$ 1,915

FAIR VALUE, Significant Unobser

FAIR VALUE, Significant Unobservable Inputs (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Other Real Estate Owned [Member] | Fair Value of Collateral [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 1,865	$ 1,915
Other Real Estate Owned [Member] | Fair Value of Collateral [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	0.80%	9.00%
Other Real Estate Owned [Member] | Fair Value of Collateral [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	82.50%	99.00%
Other Real Estate Owned [Member] | Fair Value of Collateral [Member] | Weighted Average [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Estimated cost of disposal/market adjustment	35.30%	38.50%
Commitments to Originate Real Estate Loans for Sale [Member] | Discounted Cash Flow [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair value	$ 55	$ 89
Embedded servicing value	1.00%	1.00%

FAIR VALUE, Carrying Amounts an

FAIR VALUE, Carrying Amounts and Estimated Fair Values of Other Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Carrying Value [Member]
Financial assets [Abstract]
Net loans	$ 6,178,927	$ 6,209,174
Financial liabilities [Abstract]
Deposits	8,771,092	8,444,420
Short-term borrowings	0	24,000
Securities sold under agreement to repurchase, short-term	279,702	337,011
Other long-term debt	2,042	2,071
Subordinated debt held by unconsolidated subsidiary trusts	122,820	122,814
Fair Value [Member]
Financial assets [Abstract]
Net loans	6,154,483	6,244,941
Financial liabilities [Abstract]
Deposits	8,754,350	8,431,481
Short-term borrowings	0	24,000
Securities sold under agreement to repurchase, short-term	279,702	337,011
Other long-term debt	1,971	2,021
Subordinated debt held by unconsolidated subsidiary trusts	$ 122,820	$ 122,814

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) - Interest Rate Swap [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Derivative [Line Items]
Derivative, notional amount	$ 38,500
Derivative weighted average receive rate	3.69%
Derivative weighted average pay rate	3.84%
Weighted average maturity period	6 years 2 months 12 days
Other Assets [Member]
Derivative [Line Items]
Fair value of derivate assets	$ 900
Other Liabilities [Member]
Derivative [Line Items]
Fair value of derivate liability	900
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, notional amount	$ 7,000
Derivative weighted average receive rate	2.50%
Derivative weighted average pay rate	3.11%
Weighted average maturity period	15 years 3 months 18 days
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Other Assets [Member]
Derivative [Line Items]
Fair value of derivate assets	$ 40

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Information about reportable segments [Abstract]
Net interest income	$ 84,624	$ 67,274
Provision for loan losses	3,679	1,828
Noninterest revenues	57,491	44,318
Amortization of intangible assets	4,798	2,768
Acquisition expenses	(8)	1,716
Other operating expenses	81,541	69,091
Income before income taxes	52,105	36,189
Assets	10,966,555	8,913,860	$ 10,746,198
Goodwill	733,625	542,986	$ 734,430
Eliminations [Member]
Information about reportable segments [Abstract]
Net interest income	0	0
Provision for loan losses	0	0
Noninterest revenues	(695)	(664)
Amortization of intangible assets	0	0
Acquisition expenses	0	0
Other operating expenses	(695)	(664)
Income before income taxes	0	0
Assets	(43,539)	(43,145)
Goodwill	0	0
Banking [Member] | Operating Segments [Member]
Information about reportable segments [Abstract]
Net interest income	84,530	67,134
Provision for loan losses	3,679	1,828
Noninterest revenues	20,357	15,867
Amortization of intangible assets	1,744	554
Acquisition expenses	(15)	521
Other operating expenses	56,955	49,493
Income before income taxes	42,524	30,605
Assets	10,736,383	8,663,042
Goodwill	629,916	440,870
Employee Benefit Services [Member] | Operating Segments [Member]
Information about reportable segments [Abstract]
Net interest income	70	78
Provision for loan losses	0	0
Noninterest revenues	23,449	17,636
Amortization of intangible assets	2,088	1,591
Acquisition expenses	7	1,062
Other operating expenses	13,709	11,370
Income before income taxes	7,715	3,691
Assets	205,544	221,437
Goodwill	83,275	84,213
All Other [Member] | Operating Segments [Member]
Information about reportable segments [Abstract]
Net interest income	24	62
Provision for loan losses	0	0
Noninterest revenues	14,380	11,479
Amortization of intangible assets	966	623
Acquisition expenses	0	133
Other operating expenses	11,572	8,892
Income before income taxes	1,866	1,893
Assets	68,167	72,526
Goodwill	$ 20,434	$ 17,903

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
REVENUE RECOGNITION [Abstract]
Accounts receivable	$ 26.4	$ 29.8
Unbilled fee revenue	7.4	6.5
Unearned revenue	$ 5.2	$ 3.9