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REGULATORY MATTERS
 12 Months Ended
Dec. 31, 2016
REGULATORY MATTERS [Abstract]  
REGULATORY MATTERS
NOTE P:  REGULATORY MATTERS

The Company and the Bank are subject to various regulatory capital requirements administered by federal banking agencies.  Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices.  The Company’s and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.  Management believes, as of December 31, 2016, that the Company and Bank meet all applicable capital adequacy requirements.

Basel III Transitional rules became effective for the Company on January 1, 2015 with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019.  Beginning in 2016, the Company and the Bank are required to maintain a “capital conservation buffer,” composed entirely of common equity Tier 1 capital, in addition to minimum risk-based capital ratios.  The required capital conservation buffer for 2016 is 0.625%.  Therefore, to satisfy both the minimum risk-based capital ratios and the capital conservation buffer in 2016, the Company and the Bank must maintain: (i) Common equity Tier 1 capital to total risk-weighted assets of at least 5.125%, (ii) Tier 1 capital to total risk-weighted assets of at least 6.625%, and (iii) Total capital (Tier 1 capital plus Tier 2 capital) to total risk-weighted assets of at least 8.625%. As of December 31, 2016 and 2015, the amounts, ratios and requirements for the Company are presented below calculated under the Basel III Standardized Transitional Approach.  As of December 31, 2016, the most recent notification from the OCC categorized the Company and Bank as “well capitalized” under the regulatory framework for prompt corrective action.
 
 
 
 
Actual
  
For capital adequacy
purposes
  
For capital adequacy
purposes plus Capital
Conservation Buffer
  
To be well-capitalized
under prompt
corrective action
 
(000's omitted) 
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
  
Amount
  
Ratio
 
Community Bank System, Inc.:
                        
2016
                        
Tier 1 Leverage ratio
 
$
858,347
   
10.55
%
 
$
325,438
   
4.00
%
       
$
406,798
   
5.00
%
Tier 1 risk-based capital
  
858,347
   
18.10
%
  
284,583
   
6.00
%
 
$
314,228
   
6.625
%
  
379,445
   
8.00
%
Total risk-based capital
  
905,996
   
19.10
%
  
379,445
   
8.00
%
  
409,089
   
8.625
%
  
474,306
   
10.00
%
Common equity tier 1 capital
  
759,199
   
16.01
%
  
213,438
   
4.50
%
  
243,082
   
5.125
%
  
308,299
   
6.50
%
2015
                                
Tier 1 Leverage ratio
 
$
788,717
   
10.32
%
 
$
305,761
   
4.00
%
         
$
382,201
   
5.00
%
Tier 1 risk-based capital
  
788,717
   
17.09
%
  
276,886
   
6.00
%
          
369,181
   
8.00
%
Total risk-based capital
  
834,539
   
18.08
%
  
369,181
   
8.00
%
          
461,477
   
10.00
%
Common equity tier 1 capital
  
689,528
   
14.94
%
  
207,664
   
4.50
%
          
299,960
   
6.50
%
Community Bank, N.A.:
                                
2016
                                
Tier 1 Leverage ratio
 
$
672,633
   
8.30
%
 
$
324,080
   
4.00
%
         
$
405,099
   
5.00
%
Tier 1 risk-based capital
  
672,633
   
14.28
%
  
282,662
   
6.00
%
 
$
312,106
   
6.625
%
  
376,883
   
8.00
%
Total risk-based capital
  
720,282
   
15.29
%
  
376,883
   
8.00
%
  
406,327
   
8.625
%
  
471,104
   
10.00
%
Common equity tier 1 capital
  
672,578
   
14.28
%
  
211,997
   
4.50
%
  
241,441
   
5.125
%
  
306,217
   
6.50
%
2015
                                
Tier 1 Leverage ratio
 
$
673,443
   
8.88
%
 
$
303,256
   
4.00
%
         
$
379,070
   
5.00
%
Tier 1 risk-based capital
  
673,443
   
14.65
%
  
275,739
   
6.00
%
          
367,652
   
8.00
%
Total risk-based capital
  
719,265
   
15.65
%
  
367,652
   
8.00
%
          
459,565
   
10.00
%
Common equity tier 1 capital
  
673,326
   
14.65
%
  
206,804
   
4.50
%
          
298,717
   
6.50
%