Financial Institutions Reports $0.44 Diluted EPS for Second Quarter 2006; Solid Results Reflect Improved Asset Quality and Continued Operating Efficiencies

July 27, 2006

WARSAW, N.Y.--(BUSINESS WIRE)--July 27, 2006--

Financial Institutions, Inc. (NASDAQ: FISI) ("FII"), the parent company of Five Star Bank, today announced its financial results for the second quarter ended June 30, 2006. Net income for the quarter was $5.4 million, or $0.44 per diluted share compared with a net loss of $12.0 million, or $1.09 net loss per diluted share for the second quarter of 2005. The increased earnings in the second quarter of 2006 include a credit for loan losses as a result of the improved risk profile of our loan portfolio. Lower noninterest expense also contributed to improved earnings. These positive effects were somewhat offset by a decline in net interest income, resulting primarily from a lower earning asset base.

Net income for the six-month period of 2006 was $9.1 million, or $0.74 per diluted share compared with a net loss of $9.7 million, or $0.92 net loss per diluted share from the same period last year. The second quarter of 2005 included the effects of actions to improve asset quality through the decision to sell certain problem credits and to focus on growing the core banking franchise through the elimination of non-core community banking functions.

Mr. Peter G. Humphrey, President and CEO of Financial Institutions, Inc., stated, "As an organization, we have accomplished a significant amount of change and improvement. We are realizing solid earnings as a result of operational efficiencies gained through our effective consolidation strategy and the improved credit quality of our loan portfolio. We believe we are on the right track for future growth."

Credit for Loan Losses and Allowance for Loan Losses

FII recorded a credit for loan losses of $1.6 million and $1.4 million for the second quarter of 2006 and the first six months of 2006, respectively. Net loan charge-offs were $0.1 million for the second quarter of 2006 and $0.3 million for the first six months of 2006. Nonperforming loans at June 30, 2006 were $15.4 million, a reduction of $3.2 million from March 31, 2006. The improved risk profile of the loan portfolio, the low level of net loan charge-offs, a smaller loan portfolio as well as a change in the mix of the loan portfolio to loan categories with reduced credit risk all contributed to the credit for loan losses of $1.6 million and $1.4 million for the second quarter of 2006 and for the first six months of 2006, respectively. The allowance for loan losses was $18.6 million at June 30, 2006 and $20.3 million at March 31, 2006.

Revenue

For the second quarter of 2006 net interest income was $15.0 million compared with $16.9 million for the second quarter of 2005 and $15.5 million for the first quarter of this year. The decline in net interest income was principally due to a decline in the amount of earning assets. For the second quarter of 2006, average earning assets were $1.822 billion compared with $2.022 billion for the second quarter of 2005 and $1.843 billion for the first quarter of this year.

Total average deposits were $1.645 billion for the second quarter of 2006 compared with $1.834 billion for the second quarter of 2005 and $1.673 billion for the first quarter of 2006. Contributing to the decline in deposits were fewer certificates of deposit, including brokered certificates of deposit, as the Company actively managed to lower the level of these higher cost deposits. Other deposit categories have declined from deposit outflows associated with the effects of the 2005 loan sale and higher rate offerings from competitors' products. Net interest income has also been adversely affected by a shift in the mix of earning assets and a flat overall interest rate yield curve. For the second quarter of 2006, average loans, which have a higher yield than investments, were 53% of average earning assets compared with 60% for the second quarter of 2005. Net interest margin was 3.57% for the quarter ended June 30, 2006 compared with 3.64% in the first quarter of 2006 and 3.56% for the second quarter of last year.

Loans at June 30, 2006 were $953.5 million, down $38.8 million, or 4% compared with $992.3 million at the end of last year and down $77.6 million, or 8% from the end of last year's second quarter loan portfolio level of $1.031 billion. The decline in loans was almost entirely due to commercial loans, as consumer loans remained relatively stable during these periods.

Mr. Humphrey commented, "While we are pleased with our progress, we recognize that there is plenty of work ahead of us as we focus on growing our banking franchise. We are back to the basics of gathering loans and deposits by building and strengthening relationships with new and existing customers. To accomplish this, our experienced, established executive management team has attracted experienced talent within all areas of our organization and developed balanced growth-oriented goals for our associates. Our renewed culture, successful consolidation and enhanced asset quality has stabilized our franchise allowing us to focus on new business opportunities to grow our market share within our 10,000 square-mile footprint."

Net interest income for the six-months ended June 30, 2006 and 2005 was $30.5 million and $35.2 million, respectively. Average interest earning assets declined $185.7 million for the first six months of 2006 compared with the same period in 2005. Net interest margin for the six-months ended June 30, 2006 was 3.60% compared with 3.73% in the prior year. Banks earn an interest spread over their funding costs that has a relationship to the slope of the yield curve. A flat yield curve provides a challenging environment for net interest income as the rates paid for deposits and other funds are closer to the rates earned on loan and investment assets. The drop in net interest income reflects a lower average earning asset base coupled with the decline in net interest margin.

Noninterest income for the second quarter and six months ending June 30, 2006 was $5.2 million and $10.1 million, respectively. This compared with noninterest income in the second quarter and first half of 2005 of $4.8 million and $9.7 million. Service charges on deposits, which represented 55% of total noninterest income in the second quarter of 2006, were down $0.1 million from the same quarter last year. When comparing the first six months of 2006 with 2005, service charges on deposits were almost unchanged. Included in noninterest income for the second quarter of 2006 and the first six months of 2006 was $0.4 million in income associated with the proceeds of corporate-owned life insurance.

Noninterest Expense

Noninterest expense for the second quarter of 2006 decreased $2.0 million, or 12%, to $14.6 million from $16.6 million for the second quarter of 2005. For the first six months of 2006, noninterest expense was $29.9 million compared with $33.0 million for the same period in 2005. These declines were related to operational efficiencies gained from the bank consolidation at the end of 2005, the elimination of professional service fees related to last year's asset quality and regulatory issues, as well as lower FDIC insurance costs. For the second quarter of 2006, salaries and benefits declined $0.7 million from the first quarter of 2006, principally due to reduced staffing levels and lower payroll related taxes.

For the six months ending June 30, 2006 salaries and benefits were $16.8 million, compared with $18.1 million for the first six months of 2005, as a result of lower staffing levels and related benefit costs. The Company is tightly managing its staff and filling positions vacated through attrition only when necessary. The Company's efficiency ratio for the second quarter of 2006 was 67.29% compared with 69.99% for the first quarter of 2006 and 72.27% for the second quarter of 2005. The improved efficiency ratio is reflective of the lower levels of noninterest expense partially offset by reductions in net interest income.

Asset Quality

Nonperforming assets at June 30, 2006 were $16.3 million, down from $149.6 million at the end of June 2005. The significant decline in nonperforming assets was primarily the result of the sale of problem loans in 2005. Nonperforming loans at the end of the second quarter this year were down $3.2 million from the end of the first quarter, primarily the result of effective loan workout efforts.

Net loan charge-offs in the second quarter of 2006 were $0.1 million compared with $40.8 million in the prior year's second quarter. Net loan charge-offs to average loans (annualized) for the second quarter 2006 were 0.04% compared with 0.08% in the first quarter of 2006 and 13.81% in the second quarter last year. At June 30, 2006, the allowance for loan losses as a percentage of total loans was 1.95% compared with 2.10% at March 31, 2006 and 2.04% at June 30, 2005. The ratio of allowance for loan losses to nonperforming loans was 121% at June 30, 2006 compared with 109% at March 31, 2006 and 123% at June 30, 2005.

The ratio of nonperforming loans to total loans, excluding loans held for sale, was 1.61% at the end of the second quarter 2006 compared with 1.93% at March 31, 2006 and 1.67% at the end of last year's second quarter.

Financial Condition

Total assets at June 30, 2006 were $1.924 billion compared with $1.981 billion and $2.109 billion at March 31, 2006 and June 30, 2005, respectively. Total loans were $953.5 million as of June 30, 2006 compared with $965.6 million and $1.031 billion as of March 31, 2006 and June 30, 2005, respectively. This was reflective principally of commercial loan payments outpacing new commercial loan originations. Loan originations have slowed due to more stringent underwriting requirements, firm pricing disciplines and a highly competitive marketplace for quality commercial loan credits.

Total deposits, the Company's primary source of funds, were $1.617 billion at June 30, 2006 compared with $1.785 billion and $1.678 billion at the end of the second quarter of 2005 and the first quarter of 2006, respectively. The year-over-year decline was primarily due to lower nonpublic deposits attributed to the timing of rate campaigns, the loss of deposits associated with the effects of the 2005 loan sale, and fewer certificates of deposits, including brokered certificates, as the Company actively managed to lower the level of these higher cost deposits. Compared with the first quarter of 2006, nonpublic deposits have somewhat flattened and public deposits reflect a seasonal slowdown with a steady overall trend.

"Through patience and discipline, we continue to rebuild our loan portfolio and core deposit base. Although our deposits and loans decreased during the quarter, we believe their levels have stabilized, and we hope to realize modest growth over the coming quarters. We also continue to identify cost reduction opportunities," Mr. Humphrey added.

Shareholders' equity at June 30, 2006 was $172.7 million compared with $171.8 million at December 31, 2005.

Operating Ratios

Return on average common equity for the second quarter improved to 13.03% compared with 8.82% for the first quarter of 2006. Return on average assets for the second quarter improved to 1.11% compared with 0.77% for the first quarter of 2006.

Outlook

Mr. Humphrey concluded, "We have a very solid capital structure and continually evaluate the best uses of our capital, which may include acquisitions, as well as organic growth. Our acquisition strategy considers both the identification of banks with geographic territories that have stronger economic potential than our current territory and opportunities that might present themselves and strengthen our franchise within our existing geographic footprint."

Webcast and Conference Call

A company-hosted teleconference will be held at 10:00 a.m. eastern time on Friday, July 28, 2006. During the teleconference, Peter Humphrey, President and CEO, and Ronald Miller, CFO, will review the financial and operating results for the period and review Financial Institutions' corporate strategy and outlook. A question-and-answer session will follow.

The Financial Institutions conference call can be accessed the following ways:

    --  The live webcast can be found at http://www.fiiwarsaw.com.
        Participants should go to the website 10-15 minutes prior to
        the scheduled conference in order to download any necessary
        audio software.

    --  The teleconference can be accessed by dialing 1-913-312-1295
        approximately 5-10 minutes prior to the call.

    To listen to the archived call:

    --  The archived webcast will be at http://www.fiiwarsaw.com. A
        transcript will also be posted once available.

A replay can also be heard by calling 1-719-457-0820, and entering passcode 2348355#. The telephonic replay will be available through August 4, 2006 at 11:59 p.m. ET.

About Financial Institutions, Inc.

With total assets of $1.9 billion, Financial Institutions, Inc. is the parent company of Five Star Bank, which provides a wide range of consumer and commercial banking services to individuals, municipalities and businesses through a network of 50 offices and 72 ATM's in Western and Central New York State. Through its Investment Services affiliate, Five Star Investment Services, Inc., FII also provides diversified financial services to its customers and clients, including brokerage and insurance. More information on FII and its subsidiaries is available through the Company web site at www.fiiwarsaw.com.

Safe Harbor Statement

This press release contains forward-looking statements as defined by federal securities laws. These statements may address issues that involve significant risks, uncertainties, estimates and assumptions made by management. Actual results could differ materially from current beliefs or projections. There are a number of important factors that could affect the Company's forward-looking statements which include the effectiveness of its strategy and bank consolidation, its ability to reduce operating expenses, the attitudes and preferences of customers, the competitive environment and other factors discussed in the Company's filings with the Securities and Exchange Commission. The Company undertakes no obligation to revise these statements following the date of this press release.

TABLES FOLLOW.


             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
           Consolidated Statements of Income and Other Data
           (Dollars in thousands, except per share amounts)
                              (Unaudited)

                              Three months ended
                                   June 30,
                            -----------------------
                               2006        2005     $ Change % Change
                            ----------- ----------- -------- ---------

Interest and dividend
 income                        $25,750     $25,818     $(68)       -%
Interest expense                10,738       8,960    1,778       20%
                            ----------- ----------- -------- ---------
  Net interest income           15,012      16,858   (1,846)     (11)%
Provision (credit) for loan
 losses                         (1,601)     21,889  (23,490)    (107)%
                            ----------- ----------- -------- ---------
  Net interest income
   (loss) after provision
   (credit) for loan losses     16,613      (5,031)  21,644      430%

Noninterest income:
  Service charges on
   deposits                      2,833       2,934     (101)      (3)%
  ATM and debit card income        553         419      134       32%
  Financial services group
   fees and commissions            443         642     (199)     (31)%
  Mortgage banking
   activities                      306         387      (81)     (21)%
  Income from corporate
   owned life insurance            432          20      412    2,060%
  Net gain on sale and call          -
   of securities                                14      (14)    (100)%
  Net gain on sale of
   student loans held for           30
   sale                                         47      (17)     (36)%
  Net gain (loss) on sale
   of premises and
   equipment                         3         (83)      86      104%
  Net gain (loss) on sale
   of other real estate and
   repossessed assets               20         (34)      54      159%
  Other                            561         445      116       26%
                            ----------- ----------- -------- ---------
    Total noninterest
     income                      5,181       4,791      390        8%

Noninterest expense:
  Salaries and employee
   benefits                      8,064       9,278   (1,214)     (13)%
  Occupancy and equipment        2,428       2,290      138        6%
  Supplies and postage             451         576     (125)     (22)%
  Amortization of
   intangibles                     107         107        -        -%
  Computer and data
   processing expense              438         513      (75)     (15)%
  Professional fees                807       1,180     (373)     (32)%
  Other                          2,286       2,648     (362)     (14)%
                            ----------- ----------- -------- ---------
    Total noninterest
     expense                    14,581      16,592   (2,011)     (12)%

Income (loss) from
 continuing operations
 before income taxes             7,213     (16,832)  24,045      143%
Income tax provision
 (benefit) from continuing
 operations                      1,839      (7,264)   9,103      125%
                            ----------- ----------- -------- ---------
Income (loss) from
 continuing operations           5,374      (9,568)  14,942      156%

Discontinued operations:
Loss from operations of
 discontinued subsidiary             -        (124)     124      100%
Provision for loss on sale
 of discontinued subsidiary          -      (1,200)   1,200      100%
Income taxes                         -       1,073   (1,073)    (100)%
                            ----------- ----------- -------- ---------
Loss on discontinued
 operations, net of taxes            -      (2,397)   2,397      100%
                            ----------- ----------- --------

Net income (loss)               $5,374    $(11,965) $17,339      145%
                            =========== =========== ======== =========

Preferred stock dividends         $372        $372       $-        -%
                            =========== =========== ======== =========

Taxable-equivalent net
 interest income               $16,242     $18,003  $(1,761)     (10)%
                            =========== =========== ======== =========

Per common share data:
  Basic:
   Income (loss) from
    continuing operations        $0.44      $(0.88)   $1.32      150%
   Net income (loss)             $0.44      $(1.09)   $1.53      140%
  Diluted:
   Income (loss) from
    continuing operations        $0.44      $(0.88)   $1.32      150%
   Net income (loss)             $0.44      $(1.09)   $1.53      140%
  Cash dividends declared        $0.08       $0.08       $-        -%

Common shares outstanding:
  Weighted average shares -
   basic                    11,323,691  11,294,702
  Weighted average shares -
   diluted                  11,366,183  11,294,702



             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                            Additional Data
           (Dollars in thousands, except per share amounts)
                              (Unaudited)

                                                   Three months ended
                                                        June 30,
                                                   -------------------
                                                     2006      2005
                                                   -------- ----------

Performance ratios, annualized
  Return (loss) on average assets                     1.11%    (2.22)%
  Return (loss) on average common equity             13.03%   (30.09)%

                                                             greater
  Common dividend payout ratio                       18.18% than 100%

  Net interest margin (tax-equivalent)                3.57%     3.56%
  Efficiency ratio (1)                               67.29%    72.27%

Asset quality data:
  Past due over 90 days and accruing                    $1       $16
  Nonaccrual loans                                  15,361    17,168
                                                   -------- ----------
   Total nonperforming loans                        15,362    17,184
  Other real estate owned (ORE)                        933     1,457
                                                   -------- ----------
   Total nonperforming loans and ORE                16,295    18,641
  Nonaccrual loans held for sale                         -   130,970
                                                   -------- ----------
  Total nonperforming assets                       $16,295  $149,611
                                                   ======== ==========

  Net loan charge-offs                                $100   $40,817

Asset quality ratios:
  Nonperforming loans to total loans (2)              1.61%     1.67%
  Nonperforming loans and ORE to total loans and
   ORE (2)                                            1.71%     1.81%
  Nonperforming assets to total assets                0.85%     7.09%
  Allowance for loan losses to total loans (2)        1.95%     2.04%
  Allowance for loan losses to nonperforming loans
   (2)                                                 121%      123%
  Net loan charge-offs to average loans
   (annualized)                                       0.04%    13.81%

Capital ratios:
  Average common equity to average total assets       7.90%     7.62%
  Leverage ratio                                      8.39%     6.76%
  Tier 1 risk-based capital ratio                    14.66%    11.06%
  Risk-based capital ratio                           15.92%    12.31%


(1) Ratio excludes the operations of discontinued subsidiary.
(2) Ratios exclude nonaccruing loans held for sale from nonperforming
    loans and exclude loans held for sale from total loans.



             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
           Consolidated Statements of Income and Other Data
           (Dollars in thousands, except per share amounts)
                              (Unaudited)

                               Six months ended
                                   June 30,
                            -----------------------
                               2006        2005     $ Change  % Change
                            ----------- ----------- -------- ---------

Interest and dividend
 income                        $51,025     $52,238  $(1,213)      (2)%
Interest expense                20,534      17,011    3,523       21%
                            ----------- ----------- -------- ---------
  Net interest income           30,491      35,227   (4,736)     (13)%
Provision (credit) for loan
 losses                         (1,351)     25,581  (26,932)    (105)%
                            ----------- ----------- -------- ---------
  Net interest income after
   provision (credit) for
   loan losses                  31,842       9,646   22,196      230%

Noninterest income:
  Service charges on
   deposits                      5,505       5,529      (24)       -%
  ATM and debit card income      1,087         807      280       35%
  Financial services group
   fees and commissions          1,068       1,381     (313)     (23)%
  Mortgage banking                 614
   activities                                  864     (250)     (29)%
  Income from corporate
   owned life insurance            452          37      415    1,122%
  Net gain on sale and call          -
   of securities                                14      (14)    (100)%
  Net gain on sale of
   student loans held for          177
   sale                                         47      130      277%
  Net gain on sale of
   commercial-related loans
   held for sale                    82           -       82        -%
  Net gain (loss) on sale
   of premises and
   equipment                        14         (97)     111      114%
  Net gain (loss) on sale
   of other real estate and
   repossessed assets              107          (5)     112    2,240%
  Other                          1,031       1,121      (90)      (8)%
                            ----------- ----------- -------- ---------
    Total noninterest
     income                     10,137       9,698      439        5%

Noninterest expense:
  Salaries and employee
   benefits                     16,784      18,073   (1,289)      (7)%
  Occupancy and equipment        4,790       4,502      288        6%
  Supplies and postage           1,010       1,133     (123)     (11)%
  Amortization of
   intangibles                     215         215        -        -%
  Computer and data
   processing expense              843         947     (104)     (11)%
  Professional fees              1,430       2,190     (760)     (35)%
  Other                          4,784       5,950   (1,166)     (20)%
                            ----------- ----------- -------- ---------
    Total noninterest
     expense                    29,856      33,010   (3,154)     (10)%

Income (loss) from
 continuing operations
 before income taxes            12,123     (13,666)  25,789      189%
Income tax provision
 (benefit) from continuing
 operations                      3,010      (6,483)   9,493      146%
                            ----------- ----------- -------- ---------
Income (loss) from
 continuing operations           9,113      (7,183)  16,296      227%

Discontinued operations:
Loss from operations of
 discontinued subsidiary             -        (256)     256      100%
Provision for loss on sale
 of discontinued subsidiary          -      (1,200)   1,200      100%
Income taxes                         -       1,037   (1,037)    (100)%
                            ----------- ----------- -------- ---------
Loss on discontinued
 operations, net of taxes            -      (2,493)   2,493      100%
                            ----------- ----------- --------

Net income (loss)               $9,113     $(9,676) $18,789      194%
                            =========== =========== ======== =========

Preferred stock dividends         $744        $744       $-        -%
                            =========== =========== ======== =========

Taxable-equivalent net
 interest income               $32,938     $37,497  $(4,559)     (12)%
                            =========== =========== ======== =========

Per common share data:
  Basic:
   Income (loss) from
    continuing operations        $0.74      $(0.70)   $1.44      206%
   Net income (loss)             $0.74      $(0.92)   $1.66      180%
  Diluted:
   Income (loss) from
    continuing operations        $0.74      $(0.70)   $1.44      206%
   Net income (loss)             $0.74      $(0.92)   $1.66      180%
  Cash dividends declared        $0.16       $0.24   $(0.08)     (33)%
  Book value                    $13.69      $13.39    $0.30        2%

Common shares outstanding:
  Weighted average shares -
   basic                    11,326,035  11,272,213
  Weighted average shares -
   diluted                  11,369,202  11,272,213
  Period end actual         11,325,693  11,332,368



             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
                            Additional Data
           (Dollars in thousands, except per share amounts)
                              (Unaudited)

                                                     Six months ended
                                                         June 30,
                                                     -----------------
                                                      2006       2005
                                                     ------ ----------

Performance ratios, annualized
  Return (loss) on average assets                     0.94%    (0.91)%
  Return (loss) on average common equity             10.93%   (12.70)%
  Common dividend payout ratio                               greater
                                                     21.62% than 100%
  Net interest margin (tax-equivalent)                3.60%     3.73%
  Efficiency ratio (1)                               68.64%    69.09%

Asset quality data:
  Net loan charge-offs                                $290   $43,687
  Net loan charge-offs to average loans (annualized)  0.06%     7.22%


(1) Ratio excludes the operations of discontinued subsidiary.



             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
            Consolidated Statements of Financial Condition
                        (Dollars in thousands)
                              (Unaudited)

                           June 30,   December 31,
                          ----------- ------------
                             2006        2005      $ Change   % Change
                          ----------- ------------ --------- ---------

ASSETS
Cash, due from banks and
 interest-bearing
 deposits                    $50,735      $47,258    $3,477        7%
Federal funds sold            25,938       44,682   (18,744)     (42)%
Commercial paper due in
 less than 90 days             9,987            -     9,987        -%
Investment securities
 (HTM and AFS)               782,775      833,448   (50,673)      (6)%
Loans held for sale              523        1,253      (730)     (58)%

Loans                        953,489      992,321   (38,832)      (4)%
Less: Allowance for loan
 losses                       18,590       20,231    (1,641)      (8)%
                          ----------- ------------ --------- ---------
  Loans, net                 934,899      972,090   (37,191)      (4)%

Goodwill                      37,369       37,369         -        -%
Other assets                  81,593       86,292    (4,699)      (5)%
                          ----------- ------------ --------- ---------

    Total assets          $1,923,819   $2,022,392  $(98,573)      (5)%
                          =========== ============ ========= =========

LIABILITIES AND
 SHAREHOLDERS' EQUITY
Deposits:
  Demand                    $257,224     $284,958  $(27,734)     (10)%
  Savings, money market,
   and interest-bearing
   checking                  698,631      755,229   (56,598)      (7)%
  Certificates of deposit    661,202      677,074   (15,872)      (2)%
                          ----------- ------------ --------- ---------
    Total deposits         1,617,057    1,717,261  (100,204)      (6)%

Short-term borrowings         36,828       35,106     1,722        5%
Long-term borrowings          62,359       63,391    (1,032)      (2)%
Junior subordinated
 debentures issued to
 unconsolidated
Subsidiary trust              16,702       16,702         -        -%
Other liabilities             18,197       18,175        22        -%
                          ----------- ------------ --------- ---------
    Total liabilities      1,751,143    1,850,635   (99,492)      (5)%

Shareholders' equity:
Preferred equity              17,623       17,634       (11)       -%
Common equity and
 accumulated other
comprehensive loss           155,053      154,123       930        1%
                          ----------- ------------ --------- ---------
    Total shareholders'
     equity                  172,676      171,757       919        1%
                          ----------- ------------ --------- ---------

    Total liabilities and
     shareholders' equity $1,923,819   $2,022,392  $(98,573)      (5)%
                          =========== ============ ========= =========



             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
        Consolidated Average Statements of Financial Condition
                        (Dollars in thousands)
                              (Unaudited)

                            Three months ended
                                 June 30,
                          -----------------------
                             2006        2005      $ Change  % Change
                          ----------- ----------- ---------- ---------

ASSETS
Cash, due from banks and
 interest-bearing
 deposits                    $40,638     $42,577    $(1,939)      (5)%
Federal funds sold            24,133      41,932    (17,799)     (42)%
Commercial paper due in
 less than 90 days            14,982           -     14,982        -%
Investment securities
 (HTM and AFS)               807,086     769,189     37,897        5%
Loans held for sale              376      28,043    (27,667)     (99)%

Loans                        958,012   1,182,283   (224,271)     (19)%
Less: Allowance for loan
 losses                       20,535      35,439    (14,904)     (42)%
                          ----------- ----------- ---------- ---------
   Loans, net                937,477   1,146,844   (209,367)     (18)%

Goodwill                      37,369      37,369          -        -%
Other assets                  88,577      92,456     (3,879)      (4)%
                          ----------- ----------- ---------- ---------

      Total assets        $1,950,638  $2,158,410  $(207,772)     (10)%
                          =========== =========== ========== =========

LIABILITIES AND
 SHAREHOLDERS' EQUITY
Deposits:
   Demand                   $254,785    $271,337   $(16,552)      (6)%
   Savings, money market,
    and interest-bearing
    checking                 720,231     812,904    (92,673)     (11)%
   Certificates of
    deposit                  670,180     749,713    (79,533)     (11)%
                          ----------- ----------- ---------- ---------
      Total deposits       1,645,196   1,833,954   (188,758)     (10)%

Short-term borrowings         37,381      32,609      4,772       15%
Long-term borrowings          62,694      76,630    (13,936)     (18)%
Junior subordinated
 debentures issued to
 unconsolidated
subsidiary trust              16,702      16,702          -        -%
Other liabilities             17,008      16,407        601        4%
                          ----------- ----------- ---------- ---------
      Total liabilities    1,778,981   1,976,302   (197,321)     (10)%

Shareholders' equity:
Preferred equity              17,623      17,657        (34)       -%
Common equity and
 accumulated other
comprehensive loss           154,034     164,451    (10,417)      (6)%
                          ----------- ----------- ---------- ---------
      Total shareholders'
       equity                171,657     182,108    (10,451)      (6)%
                          ----------- ----------- ---------- ---------

      Total liabilities
       and shareholders'
       equity             $1,950,638  $2,158,410  $(207,772)     (10)%
                          =========== =========== ========== =========



             FINANCIAL INSTITUTIONS, INC. AND SUBSIDIARIES
        Consolidated Average Statements of Financial Condition
                        (Dollars in thousands)
                              (Unaudited)

                             Six months ended
                                 June 30,
                          -----------------------
                             2006        2005     $ Change   % Change
                          ----------- ----------- ---------- ---------

ASSETS
Cash, due from banks and
 interest-bearing
 deposits                    $41,339     $42,902    $(1,563)      (4)%
Federal funds sold            20,153      29,364     (9,211)     (31)%
Commercial paper due in
 less than 90 days            12,144           -     12,144        -%
Investment securities
 (HTM and AFS)               818,378     765,480     52,898        7%
Loans held for sale              516      15,043    (14,527)     (97)%

Loans                        966,741   1,209,702   (242,961)     (20)%
Less: Allowance for loan
 losses                       20,532      37,545    (17,013)     (45)%
                          ----------- ----------- ---------- ---------
  Loans, net                 946,209   1,172,157   (225,948)     (19)%

Goodwill                      37,369      37,369          -        -%
Other assets                  88,055      91,390     (3,335)      (4)%
                          ----------- ----------- ---------- ---------

    Total assets          $1,964,163  $2,153,705  $(189,542)      (9)%
                          =========== =========== ========== =========

LIABILITIES AND
 SHAREHOLDERS' EQUITY
Deposits:
  Demand                    $256,908    $271,330   $(14,422)      (5)%
  Savings, money market,
   and interest-bearing
   checking                  733,322     805,050    (71,728)      (9)%
  Certificates of deposit    668,734     750,105    (81,371)     (11)%
                          ----------- ----------- ---------- ---------
    Total deposits         1,658,964   1,826,485   (167,521)      (9)%

Short-term borrowings         36,203      32,332      3,871       12%
Long-term borrowings          63,036      78,035    (14,999)     (19)%
Junior subordinated
 debentures issued to
 unconsolidated
subsidiary trust              16,702      16,702          -        -%
Other liabilities             17,170      16,979        191        1%
                          ----------- ----------- ---------- ---------
    Total liabilities      1,792,075   1,970,533   (178,458)      (9)%

Shareholders' equity:
Preferred equity              17,627      17,680        (53)       -%
Common equity and
 accumulated other
comprehensive loss           154,461     165,492    (11,031)      (7)%
                          ----------- ----------- ---------- ---------
    Total shareholders'
     equity                  172,088     183,172    (11,084)      (6)%
                          ----------- ----------- ---------- ---------

    Total liabilities and
     shareholders' equity $1,964,163  $2,153,705  $(189,542)      (9)%
                          =========== =========== ========== =========

Source: Financial Institutions, Inc.