Berkshire Hills Bancorp (BHLB) 10-Q 9 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 04, 2015
Document and Entity Information
Entity Registrant Name	BERKSHIRE HILLS BANCORP INC
Entity Central Index Key	1,108,134
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		30,982,398
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets
Cash and due from banks	$ 50,716	$ 54,179
Short-term investments	42,855	17,575
Total cash and cash equivalents	93,571	71,754
Trading security, at fair value	14,587	14,909
Securities available for sale, at fair value	1,175,630	1,091,818
Securities held to maturity (fair values of $136,102 and $44,997)	133,165	43,347
Federal Home Loan Bank stock and other restricted securities	73,069	55,720
Total securities	1,396,451	1,205,794
Loans held for sale	25,472	19,493
Residential mortgages	1,769,271	1,496,204
Commercial real estate	2,021,300	1,611,567
Commercial and industrial loans	1,065,325	804,366
Consumer loans	809,034	768,463
Total loans	5,664,930	4,680,600
Less: Allowance for loan losses	(38,180)	(35,662)
Net loans	5,626,750	4,644,938
Premises and equipment, net	86,809	87,279
Other real estate owned	2,487	2,049
Goodwill	324,958	264,742
Other intangible assets	11,586	11,528
Cash surrender value of bank-owned life insurance policies	124,278	104,588
Deferred tax assets, net	42,198	28,776
Other assets	69,928	61,090
Total assets	7,804,488	6,502,031
Liabilities
Demand deposits	1,001,777	869,302
NOW deposits	476,351	426,108
Money market deposits	1,485,392	1,407,179
Savings deposits	603,596	496,344
Time deposits	1,940,213	1,455,746
Total deposits	5,507,329	4,654,679
Short-term debt	1,095,300	900,900
Long-term Federal Home Loan Bank advances	116,513	61,676
Subordinated borrowings	89,798	89,747
Total borrowings	1,301,611	1,052,323
Other liabilities	113,980	85,742
Total liabilities	6,922,920	5,792,744
Stockholders’ equity
Common stock ($.01 par value; 50,000,000 shares authorized and 32,321,962 shares issued and 30,949,168 shares outstanding in 2015; 26,525,466 shares issued and 25,182,566 shares outstanding in 2014)	322	265
Additional paid-in capital	742,334	585,289
Unearned compensation	(7,094)	(6,147)
Retained earnings	173,769	156,446
Accumulated other comprehensive income	2,055	6,579
Treasury stock, at cost (1,203,863 shares in 2015 and 1,342,900 shares in 2014)	(29,818)	(33,145)
Total stockholders’ equity	881,568	709,287
Total liabilities and stockholders’ equity	$ 7,804,488	$ 6,502,031

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 136,102	$ 44,997
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	32,321,962	26,525,466
Common stock, shares outstanding	30,949,168	25,182,566
Treasury stock, shares	1,203,863	1,342,900

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Interest and dividend income
Loans	$ 56,343	$ 43,958	$ 152,292	$ 128,761
Securities and other	9,109	8,098	26,314	24,265
Total interest and dividend income	65,452	52,056	178,606	153,026
Interest expense
Deposits	6,046	4,877	16,287	14,076
Borrowings	2,435	2,230	7,218	6,906
Total interest expense	8,481	7,107	23,505	20,982
Net interest income	56,971	44,949	155,101	132,044
Non-interest income
Loan related income	1,537	1,471	5,603	4,565
Mortgage banking income	693	994	3,492	2,057
Deposit related fees	6,549	6,449	18,668	18,498
Insurance commissions and fees	2,544	2,632	7,997	8,141
Wealth management fees	2,376	2,330	7,376	7,173
Total fee income	13,699	13,876	43,136	40,434
Other	(1,050)	520	(3,563)	1,446
Gain on sale of securities, net	49	245	2,467	482
Loss on termination of hedges	0	0	0	(8,792)
Total non-interest income	12,698	14,641	42,040	33,570
Total net revenue	69,669	59,590	197,141	165,614
Provision for loan losses	4,240	3,685	12,295	11,070
Non-interest expense
Compensation and benefits	25,237	20,665	71,551	60,803
Occupancy and equipment	6,827	6,780	21,178	20,250
Technology and communications	4,645	3,484	12,328	11,062
Marketing and promotion	781	659	2,294	1,801
Professional services	1,053	830	3,700	3,006
FDIC premiums and assessments	1,157	1,163	3,429	3,201
Other real estate owned and foreclosures	298	13	800	569
Amortization of intangible assets	887	1,236	2,722	3,816
Acquisition, restructuring and conversion related expenses	3,361	238	16,493	6,729
Other	5,132	4,619	14,056	13,072
Total non-interest expense	49,378	39,687	148,551	124,309
Income before income taxes	16,051	16,218	36,295	30,235
Income tax expense	1,350	4,230	2,791	7,888
Net income	$ 14,701	$ 11,988	$ 33,504	$ 22,347
Earnings per share:
Basic (USD per share)	$ 0.49	$ 0.48	$ 1.21	$ 0.90
Diluted (USD per share)	$ 0.49	$ 0.48	$ 1.20	$ 0.90
Weighted average common shares outstanding:
Basic (in shares)	29,893	24,747	27,685	24,721
Diluted (in shares)	30,069	24,861	27,847	24,835

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 14,701	$ 11,988	$ 33,504	$ 22,347
Other comprehensive income, before tax:
Changes in unrealized gain on securities available-for-sale	8,207	(3,858)	1,474	13,275
Changes in unrealized loss on derivative hedges	(4,369)	980	(7,486)	2,246
Changes in unrealized gain on terminated swaps	0	0	0	3,237
Changes in unrealized loss on pension	65	(455)	(1,402)	(455)
Income taxes related to other comprehensive income:
Changes in unrealized gain on securities available-for-sale	(3,186)	1,477	(692)	(5,004)
Changes in unrealized loss on derivative hedges	1,761	(396)	3,017	(906)
Changes in unrealized gain on terminated swaps	0	0	0	(1,312)
Changes in unrealized loss on pension	(26)	184	565	184
Total other comprehensive income (loss)	2,452	(2,068)	(4,524)	11,265
Total comprehensive income	$ 17,153	$ 9,920	$ 28,980	$ 33,612

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Hampden Bancorp Inc	[1]	Firestone Financial Corp.	Common stock	Common stockHampden Bancorp Inc	[1]	Common stockFirestone Financial Corp.	Additional paid-in capital	Additional paid-in capitalHampden Bancorp Inc	[1]	Additional paid-in capitalFirestone Financial Corp.	Unearned compensation	Retained earnings	Accumulated other comprehensive (loss) income	Treasury stock
Balance (shares) at Dec. 31, 2013					25,036,000
Balance at Dec. 31, 2013	$ 678,062				$ 265				$ 587,247				$ (5,563)	$ 141,958	$ (9,057)	$ (36,788)
Comprehensive income:
Net income	22,347													22,347
Other comprehensive income	11,265														11,265
Total comprehensive income	33,612
Cash dividends declared	(13,694)													(13,694)
Treasury stock purchased (shares)					(100,000)
Treasury stock purchased	(2,468)															(2,468)
Forfeited shares (shares)					(7,000)
Forfeited shares	0								(6)				176			(170)
Exercise of stock options (shares)					89,000
Exercise of stock options	1,052													(1,163)		2,215
Restricted stock grants (shares)					175,000
Restricted stock grants	0								(3)				(4,319)			4,322
Stock-based compensation	2,857								41				2,816
Net tax benefit related to stock-based compensation	(1,973)								(1,973)
Other, net (shares)					(20,000)
Other, net	(511)								(6)							(505)
Balance (shares) at Sep. 30, 2014					25,173,000
Balance at Sep. 30, 2014	696,937				$ 265				585,300				(6,890)	149,448	2,208	(33,394)
Balance (shares) at Dec. 31, 2014					25,183,000
Balance at Dec. 31, 2014	709,287				$ 265				585,289				(6,147)	156,446	6,579	(33,145)
Comprehensive income:
Net income	33,504													33,504
Other comprehensive income	(4,524)														(4,524)
Total comprehensive income	28,980
Cash dividends declared	(16,016)													(16,016)
Forfeited shares (shares)					(19,000)
Forfeited shares									42				479			(521)
Exercise of stock options (shares)					11,000
Exercise of stock options	116													(165)		281
Restricted stock grants (shares)					182,000
Restricted stock grants	0								316				(4,804)			4,488
Stock-based compensation	3,378												3,378
Net tax benefit related to stock-based compensation	26								26
Other, net (shares)					(36,000)
Other, net	$ (914)								7							(921)
Number of shares issued in acquisitions (shares)	5,630,000					4,186,000		1,442,000
Acquisition of Hampden Bancorp, Inc., amount		$ 114,604		$ 42,107		$ 42		$ 15		$ 114,562		$ 42,092
Balance (shares) at Sep. 30, 2015					30,949,000
Balance at Sep. 30, 2015	$ 881,568				$ 322				$ 742,334				$ (7,094)	$ 173,769	$ 2,055	$ (29,818)
[1]	The Company's common stock includes the elimination of $4.6 million (168,931 shares) of Berkshire Hills Bancorp stock held by a subsidiary.

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (USD per share)		$ 0.57	$ 0.54
Fair value of Hampden shares previously owned by the Company prior to acquisition		$ 4.6
Eliminated value of Berkshire Hills Bancorp stock held by a subsidiary (shares)	[1]	168,931
[1]	The Company's common stock includes the elimination of $4.6 million (168,931 shares) of Berkshire Hills Bancorp stock held by a subsidiary.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 33,504	$ 22,347
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	12,295	11,070
Net amortization of securities	2,282	1,380
Change in unamortized net loan costs and premiums	(716)	(2,260)
Premises and equipment depreciation and amortization expense	6,443	6,127
Stock-based compensation expense	3,377	2,855
Accretion of purchase accounting entries, net	(6,383)	(4,989)
Amortization of other intangibles	2,722	3,816
Write down of other real estate owned	480	160
Excess tax loss from stock-based payment arrangements	(26)	(101)
Income from cash surrender value of bank-owned life insurance policies	(2,401)	(2,219)
Gain on sales of securities, net	(2,467)	(482)
Net (increase) in loans held for sale	(5,060)	(13,251)
Loss on disposition of assets	2,208	668
Loss on sale of real estate	240	148
Loss on termination of hedges	0	3,237
Amortization of interest in tax-advantaged projects	8,577	1,869
Net change in other	(4,236)	(9,362)
Net cash provided by operating activities	50,839	21,013
Cash flows from investing activities:
Net decrease in trading security	424	403
Proceeds from sales of securities available for sale	24,389	143,488
Proceeds from maturities, calls and prepayments of securities available for sale	143,489	102,425
Purchases of securities available for sale	(236,601)	(524,809)
Proceeds from maturities, calls and prepayments of securities held to maturity	6,889	3,761
Purchases of securities held to maturity	(62,074)	(1,436)
Net change in loans	(327,813)	(374,616)
Purchases of bank owned life insurance	554	0
Proceeds from sale of Federal Home Loan Bank stock	306	5,213
Purchase of Federal Home Loan Bank stock	(10,706)	(9,576)
Net investment in limited partnership tax credits	(2,500)	(2,884)
Proceeds from the sale of premises and equipment	1,932	2,315
Purchase of premises and equipment, net	(3,961)	(6,224)
Acquisitions, net of cash paid	74,324	423,416
Proceeds from sale of other real estate	1,705	1,571
Net cash used in investing activities	(389,643)	(236,953)
Cash flows from financing activities:
Net increase (decrease) in deposits	393,762	249,507
Proceeds from Federal Home Loan Bank advances and other borrowings	6,441,300	4,722,052
Repayments of Federal Home Loan Bank advances and other borrowings	(6,458,567)	(4,745,324)
Purchase of treasury stock	0	(2,468)
Exercise of stock options	116	1,052
Excess tax loss from stock-based payment arrangements	26	101
Common stock cash dividends paid	(16,016)	(13,694)
Net cash provided by financing activities	360,621	211,226
Net change in cash and cash equivalents	21,817	(4,714)
Cash and cash equivalents at beginning of year	71,754	75,539
Cash and cash equivalents at end of year	93,571	70,825
Supplemental cash flow information:
Interest paid on deposits	15,833	13,901
Interest paid on borrowed funds	7,069	7,719
Income taxes paid, net	1,125	473
Acquisition of non-cash assets and liabilities:
Assets acquired	948,796	18,064
Liabilities assumed	(762,261)	(441,550)
Other non-cash changes:
Other net comprehensive income	(4,524)	8,028
Real estate owned acquired in settlement of loans	$ 2,747	$ 3,975

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and contain all adjustments, consisting solely of normal, recurring adjustments, necessary for a fair presentation of results for such periods. In addition, these interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X, and accordingly, certain information and footnote disclosures normally included in financial statements prepared according to U.S. GAAP have been omitted. The results for any interim period are not necessarily indicative of results for the full year. These consolidated financial statements should be read in conjunction with the audited financial statements and note disclosures for Berkshire Hills Bancorp, Inc. (the “Company”) previously filed with the Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. Reclassifications Certain items in prior financial statements have been reclassified to conform to the current presentation. Recently Adopted Accounting Standards In January 2014, the Financial Accounting Standard Board “FASB” issued Accounting Standard Updated “ASU” ASU No. 2014-01, “Accounting for Investments in Qualified Affordable Housing Projects.” ASU No. 2014-01 permits reporting entities to make an accounting policy election to account for investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense. This new guidance also requires new disclosures for all investors in these projects. ASU No. 2014-01 is effective for interim and annual reporting periods beginning after December 15, 2014. Upon adoption, the guidance must be applied retrospectively to all periods presented. However, entities that use the effective yield method to account for investments in these projects before adoption may continue to do so for these pre-existing investments. The Company has elected not to adopt the proportional amortization method, which had no impact on our consolidated financial statements. Also in January 2014, the FASB issued ASU No. 2014-04, “Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure.” The objective of this guidance is to clarify when an in substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. ASU No. 2014-04 states that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, ASU No. 2014-04 requires interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. ASU No. 2014-04 is effective for interim and annual reporting periods beginning after December 15, 2014. The Company adopted the provisions of ASU No. 2014-04 effective January 1, 2015, which did not have a material effect on our consolidated financial statements. See Note 6. Loan Loss Allowance to the Consolidated Financial Statements for the disclosures required by ASU No. 2014-04. In June 2014, the FASB issued ASU No. 2014-11 related to repurchase-to-maturity transactions, repurchase financing and disclosures. The pronouncement changes the accounting for repurchase-to-maturity transactions and linked repurchase financings to secured borrowing accounting, which is consistent with the accounting for other repurchase agreements. The pronouncement also requires two new disclosures. The first disclosure requires an entity to disclose information on transfers accounted for as sales in transactions that are economically similar to repurchase agreements. The second disclosure provides increased transparency about the types of collateral pledged in repurchase agreements and similar transactions accounted for as secured borrowings. The pronouncement is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is not permitted. As of March 31, 2015, the Company did not have any repurchase transactions, and therefore the adoption of this pronouncement did not have an impact on our consolidated financial statements. In August 2014, the FASB issued ASU No. 2014-14 related to classification of certain government-guaranteed mortgage loans upon foreclosure. The objective of this guidance is to reduce diversity in practice related to how creditors classify government-guaranteed mortgage loans, including FHA or VA guaranteed loans, upon foreclosure. Some creditors reclassify those loans to real estate consistent with other foreclosed loans that do not have guarantees; others reclassify the loans to other receivables. The amendments in this guidance require that a mortgage loan be derecognized and that a separate other receivable be recognized upon foreclosure if the following conditions are met: (1) The loan has a government guarantee that is not separable from the loan before foreclosure; (2) At the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim; and (3) At the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed. Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. The pronouncement is effective for interim and annual reporting periods beginning after December 15, 2014. The Company adopted the provisions of ASU No. 2014-14 effective January 1, 2015, which did not have a material effect on our consolidated financial statements. Future Application of Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09 related to the recognition of revenue from contracts with customers. The new revenue pronouncement creates a single source of revenue guidance for all companies in all industries and is more principles-based than current revenue guidance. The pronouncement provides a five-step model for a company to recognize revenue when it transfers control of goods or services to customers at an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. The five steps are (1) identify the contract with the customer, (2) identify the separate performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the separate performance obligations and (5) recognize revenue when each performance obligation is satisfied. The standard is effective for public entities for interim and annual reporting periods beginning after December 15, 2016; early adoption is not permitted. However, in July 2015, the FASB voted to approve deferring the effective date by one year (i.e., interim and annual reporting periods beginning after December 15, 2017). Early adoption is permitted, but not before the original effective date (i.e., interim and annual reporting periods beginning after December 15, 2016). For financial reporting purposes, the standard allows for either full retrospective adoption, meaning the standard is applied to all of the periods presented, or modified retrospective adoption, meaning the standard is applied only to the most current period presented in the financial statements with the cumulative effect of initially applying the standard recognized at the date of initial application. The Company is currently evaluating the provisions of ASU No. 2014-09, and will be closely monitoring developments and additional guidance to determine the potential impact the new standard will have on our consolidated financial statements. In February 2015, the FASB issued ASU No. 2015-02, “Amendments to the Consolidation Analysis.” This ASU affects reporting entities that are required to evaluate whether they should consolidate certain legal entities. Specifically, the amendments: (1) Modify the evaluation of whether limited partnerships and similar legal entities are variable interest entities (“VIEs”) or voting interest entities; (2) Eliminate the presumption that a general partner should consolidate a limited partnership; (3) Affect the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships; and (4) Provide a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds. ASU No. 2015-02 is effective for interim and annual reporting periods beginning after December 15, 2015. The adoption of this pronouncement is not expected to have a material impact on our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-05, “Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement.” This ASU provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance does not change the accounting for a customer’s accounting for service contracts. ASU No. 2015-05 is effective for interim and annual reporting periods beginning after December 15, 2015. The adoption of this pronouncement is not expected to have a material impact on our consolidated financial statements. In September 2015, the FASB issued ASU No. 2015-16, “Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments.” This ASU eliminates the requirement to retrospectively adjust the financial statements for measurement-period adjustments that occur in periods after a business combination is consummated. Measurement period adjustments are calculated as if they were known at the acquisition date, but are recognized in the reporting period in which they are determined. Additional disclosures are required about the impact on current-period income statement line items of adjustments that would have been recognized in prior periods if prior-period information had been revised. The guidance is effective for annual periods beginning after December 15, 2015 and is to be applied prospectively to adjustments of provisional amounts that occur after the effective date. Early application is permitted. The adoption of this pronouncement is not expected to have a material impact on our consolidated financial statements.

ACQUISITION

ACQUISITION	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
ACQUISITION	ACQUISITION Hampden Bancorp, Inc. On April 17, 2015, the Company acquired all of the outstanding common shares of Hampden Bancorp, Inc. (“Hampden”). Hampden, as a holding company, had one banking subsidiary (“Hampden Bank”) that had ten branches primarily serving western Massachusetts. As a result of the transaction, Hampden merged into Berkshire Hills Bancorp, and Hampden Bank merged into Berkshire Bank. This business combination increases Berkshire’s market share in its franchise and the goodwill recognized results from the expected synergies and earnings accretion from this combination, including future cost savings related to Hampden’s operations. On the acquisition date, Hampden had 5.167 million outstanding common shares, net of 209 thousand shares held by Berkshire Bank. Hampden shareholders received 4.186 million Berkshire common shares based on an exchange ratio of 0.81 shares of Berkshire common stock for each Hampden share. The merger qualifies as a reorganization for federal income tax purposes, and as a result, Hampden common shares exchanged for Berkshire common shares are transferred on a tax-free basis. The 4.355 million shares of Berkshire common stock issued in this exchange were valued at $27.38 per share based on the closing price of Berkshire posted on April 17, 2015. Excluding the 169 thousand shares issued to Berkshire Bank, this resulted in a consideration value of $114.6 million . The Hampden shares held by Berkshire Bank were valued at $4.6 million , and the value in excess of the carrying value was recorded as a $2.2 million non-recurring securities gain in the statement of income. The results of Hampden’s operations are included in the Company's Consolidated Statement of Income from the date of acquisition. The assets and liabilities in the Hampden acquisition were recorded at their fair value based on management’s best estimate using information available as of the date of acquisition. Consideration paid, and fair values of Hampden’s assets acquired and liabilities assumed, along with the resulting goodwill, are summarized in the following tables: (in thousands) As Acquired Fair Value Adjustments As Recorded at Acquisition Consideration paid: Berkshire Hills Bancorp common stock issued to Hampden common stockholders $ 114,604 Fair value of Hampden shares previously owned by the Company prior to acquisition 4,632 Total consideration paid $ 119,236 Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: Cash and short-term investments $ 83,134 $ — $ 83,134 Investment securities 72,439 (224 ) (a) 72,215 Loans 501,870 (8,101 ) (b) 493,769 Premises and equipment 4,449 775 (c) 5,224 Core deposit intangibles — 2,780 (d) 2,780 Deferred tax assets, net 3,875 3,091 (e) 6,966 Other assets 22,919 560 (f) 23,479 Deposits (482,130 ) (1,439 ) (g) (483,569 ) Borrowings (117,135 ) (2,380 ) (h) (119,515 ) Other liabilities (8,395 ) (124 ) (i) (8,519 ) Total identifiable net assets $ 81,026 $ (5,062 ) $ 75,964 Goodwill $ 43,272 Explanation of Certain Fair Value Adjustments (a) The adjustment represents the write down of the book value of investments to their estimated fair value based on fair values on the date of acquisition. (b) The adjustment represents the write down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. Loans that met the criteria and are being accounted for in accordance with ASC 310-30 had a book value of $28.5 million and have a fair value $16.7 million . Non-impaired loans accounted for under ASC 310-10 had a book value of $473.4 million and have a fair value of $ 477.1 million . ASC 310-30 loans have a $4.0 million fair value adjustment discount that is accretable in earnings over an estimated five year life using the effective yield as determined on the date of acquisition. The effective yield is periodically adjusted for changes in expected cash flows. ASC 310-10 loans have a $0.4 million fair value adjustment premium that is amortized into expense over the remaining term of the loans using the effective interest method, or a straight-line method if the loan is a revolving credit facility. (c) The amount represents the adjustment of the book value of buildings and equipment, to their estimated fair value based on appraisals and other methods. The adjustments will be depreciated over the estimated economic lives of the assets. (d) The adjustment represents the value of the core deposit base assumed in the acquisition. The core deposit asset was recorded as an identifiable intangible asset and will be amortized using a straight-line method over the average life of the deposit base, which is estimated to be nine years. (e) Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. (f) The amount consists of a $0.2 million fair value adjustment to write-down other real estate owned based on market report data, a $0.3 million write-down of mortgage servicing assets acquired based on valuation reports, a $0.5 million write-off of prepaid assets due to obsolescence, and a $1.6 million measurement period adjustment increase to current taxes receivable. These adjustments are not accretable into earnings in the statement of income. (g) The adjustment is necessary because the weighted average interest rate of time deposits exceeded the cost of similar funding at the time of acquisition. The amount will be amortized using an accelerated method over the estimated useful life of two years. (h) Adjusts borrowings to their estimated fair value, which is calculated based on the amount of prepayment penalties that would be incurred if the borrowings were exited with the Federal Home Loan Bank of Boston on the date of acquisition. (i) Adjusts the book value of other liabilities to their estimated fair value at the acquisition date. The adjustment consists of a $0.4 million write-off of deferred revenue, a $0.3 million increase to post-retirement liabilities due to change-in-control provisions, and a $0.2 million increase related to non-level leases. Except for collateral dependent loans with deteriorated credit quality, the fair values for loans acquired were estimated using cash flow projections based on the remaining maturity and repricing terms. Cash flows were adjusted by estimating future credit losses and the rate of prepayments. Projected monthly cash flows were then discounted to present value using a risk-adjusted market rate for similar loans. For collateral dependent loans with deteriorated credit quality, to estimate the fair value we analyzed the value of the underlying collateral of the loans, assuming the fair values of the loans were derived from the eventual sale of the collateral. Those values were discounted using market derived rates of return, with consideration given to the period of time and costs associated with the foreclosure and disposition of the collateral. There was no carryover of the seller’s allowance for credit losses associated with the loans that were acquired in the acquisition as the loans were initially recorded at fair value. Information about the acquired loan portfolio subject to ASC 310-30 as of April 17, 2015 is, as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 28,505 Contractual cash flows not expected to be collected (nonaccretable discount) (7,884 ) Expected cash flows at acquisition 20,621 Interest component of expected cash flows (accretable discount) (3,950 ) Fair value of acquired loans $ 16,671 The goodwill, which is not amortized for book purposes, was assigned to our banking segment and is not deductible for tax purposes. The fair value of savings and transaction deposit accounts acquired in the Hampden acquisition was assumed to approximate the carrying value as these accounts have no stated maturity and are payable on demand. The fair value of time deposits was estimated by discounting the contractual future cash flows using market rates offered for time deposits of similar remaining maturities. Direct acquisition and integration costs of the Hampden acquisition were expensed as incurred, and totaled $9.6 million during the nine months ending September 30, 2015 and there were $0 million for the same period of 2014. Firestone Financial Corp. On August 7, 2015, the Company acquired all of the outstanding common shares of Firestone Financial Corp. (“Firestone”). Firestone is located in Needham, Massachusetts and is engaged in providing equipment financing for amusement, vending, laundry, and fitness industries nationwide. Firestone continues to operate as a wholly-owned subsidiary of Berkshire Bank. This business combination increases Berkshire’s market share in its franchise and the goodwill recognized results from the expected synergies and earnings accretion from this combination, including future cost savings related to Firestone’s operations. Based on the merger agreement, Firestone shareholders received 1.442 million shares of Berkshire common stock and $13.4 million in cash. The 1.442 million shares of Berkshire common stock issued for this transaction was valued at $29.20 per share based on the closing price of Berkshire posted on August 7, 2015, resulting in a stock consideration value of $42.1 million . Additionally, the Company extinguished Firestone’s $11.8 million commercial loan from Berkshire Bank, resulting in a $67.3 million total consideration paid for the acquisition of Firestone. The results of Firestone’s operations are included in the Company's Consolidated Statement of Income from the date of acquisition. The assets and liabilities in the Firestone acquisition were recorded at their fair value based on management’s best estimate using information available as of the date of acquisition. Consideration paid, and fair values of Firestone’s assets acquired and liabilities assumed, along with the resulting goodwill, are summarized in the following table: Fair Value As Recorded at (in thousands) As Acquired Adjustments Acquisition Consideration paid: Berkshire Hills Bancorp common stock issued to Firestone common stockholders $ 42,107 Cash paid to Firestone common stockholders 13,387 Total merger consideration (1) $ 55,494 Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: Cash and short-term investments 4,577 — 4,577 Loans 194,622 (2,668 ) (a) 191,954 Premises and equipment 1,356 (835 ) (b) 521 Deferred tax assets, net 162 2,850 (c) 3,012 Other assets 1,863 (1,002 ) (d) 861 Borrowings (1) (159,312 ) (159,312 ) Other liabilities (3,198 ) 76 (e) (3,122 ) Total identifiable net assets 40,070 (1,579 ) 38,491 Goodwill $ 17,003 (1) Amounts exclude $11.8 million of Firestone's commercial loan with the Company, which was effectively settled upon acquisition. Explanation of Certain Fair Value Adjustments (a) The adjustment represents a write-down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. Loans that met the criteria and are being accounted for in accordance with ASC 310-30 had a book value of $5.4 million and have a fair value $1.5 million . Non-impaired loans accounted for under ASC 310-10 had a book value of $192.7 million and have a fair value of $190.4 million . ASC 310-30 loans have a $0.8 million fair value adjustment discount that is accretable in earnings over an estimated three year life using the effective yield as determined on the date of acquisition. The effective yield is periodically adjusted for changes in expected cash flows. ASC 310-10 loans have a $2.3 million fair value adjustment discount that is amortized into earnings over the remaining term of the loans using the effective interest method. (b) The adjustment is a write-off of capitalized costs associated with Firestone’s internally developed accounting software, the development of which has been ceased due to pending conversion of Firestone’s accounting system to the Company’s existing system. (c) Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. (d) The adjustment consists of a $0.8 million write-off of capitalized loan costs due to no future economic benefits, a $117 thousand write-off of equipment held for sale due to an estimated zero resale value, and a $75 thousand swap termination fee for prepayment of Firestone’s borrowings. (e) The adjustment is a write-off of a deferred rent accrual. The method to determine the fair value of the loans acquired from Firestone was consistent with the method used in the Hampden acquisition. Accordingly, there was no carryover of Firestone’s allowance for credit losses associated with the loans that were acquired as the loans were initially recorded at fair value. Information about the acquired loan portfolio subject to ASC 310-30 as of August 7, 2015 is as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 5,369 Contractual cash flows not expected to be collected (nonaccretable discount) (3,000 ) Expected cash flows at acquisition 2,369 Interest component of expected cash flows (accretable discount) (827 ) Fair value of acquired loans $ 1,542 The goodwill, which is not amortized for book purposes, was assigned to our banking segment and is not deductible for tax purposes. Direct acquisition and integration costs of the Firestone acquisition were expensed as incurred, and totaled $1.5 million during the nine months ending September 30, 2015 and there were none for the same period of 2014. Pro Forma Information (unaudited) The following table presents selected unaudited pro forma financial information reflecting the acquisitions of Hampden and Firestone assuming these acquisitions were completed as of January 1, 2014. The unaudited pro forma financial information includes adjustments for scheduled amortization and accretion of fair value adjustments recorded at the time of the acquisitions. These adjustments would have been different if they had been recorded on January 1, 2014, and they do not include the impact of prepayments. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the combined financial results of the Company, Hampden, and Firestone had the transaction actually been completed at the beginning of the periods presented, nor does it indicate future results for any other interim or full-year period. Pro forma basic and diluted earnings per common share were calculated using Berkshire’s actual weighted-average shares outstanding for the periods presented plus the 5.63 million shares issued as a result of Hampden and Firestone acquisitions. The unaudited pro forma information is based on the actual financial statements of Berkshire, Hampden, and Firestone for the periods shown until the dates of acquisitions, at which time the Hampden and Firestone operations became included in Berkshire’s financial statements. The unaudited pro forma information, for the nine months ended September 30, 2015 and 2014, set forth below reflects adjustments related to (a) amortization and accretion of purchase accounting fair value adjustments; (b) amortization of core deposit intangible; and (c) an estimated tax rate of 40.3 percent . Direct acquisition expenses incurred by Berkshire during 2015 as noted above, and $7.7 million and $1.5 million recorded by Hampden and Firestone, respectively, are reversed for the purposes of this unaudited pro forma information. Also excluded during 2015, was a $2.2 million gain on Hampden stock that was held by Berkshire at the time of acquisition. Furthermore, the unaudited pro forma information does not reflect management’s estimate of any revenue-enhancing or anticipated cost-savings that could occur after September 30, 2015. Information in the following table is shown in thousands, except earnings per share: Pro Forma (unaudited) Nine Months Ended September 30, 2015 2014 Net interest income $ 171,485 $ 161,316 Non-interest income 41,490 36,455 Net income 41,341 31,079 Pro forma earnings per share: Basic $ 1.36 $ 1.02 Diluted $ 1.35 $ 1.02 The Company has determined it is impractical to report the amounts of revenue and earnings of the acquired entities since the acquisition dates. Due to the integration of their operations with those of the organization, the Company does not record revenue and earnings separately for these operations. The revenue and earnings of these operations are included in the consolidated statement of income.

TRADING SECURITY

TRADING SECURITY	9 Months Ended
	Sep. 30, 2015
Trading Securities [Abstract]
TRADING SECURITY	TRADING SECURITY The Company holds a tax advantaged economic development bond that is being accounted for at fair value. The security had an amortized cost of $12.1 million and $12.6 million , and a fair value of $14.6 million and $14.9 million , at September 30, 2015 and December 31, 2014 , respectively. As discussed further in Note 13 - Derivative Financial Instruments and Hedging Activities, the Company has entered into a swap contract to swap-out the fixed rate of the security in exchange for a variable rate. The Company does not purchase securities with the intent of selling them in the near term, and there are no other securities in the trading portfolio at September 30, 2015 .

SECURITIES AVAILABLE FOR SALE A

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY	SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY The following is a summary of securities available for sale and held to maturity: (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 30, 2015 Securities available for sale Debt securities: Municipal bonds and obligations $ 98,790 $ 3,988 $ (552 ) $ 102,226 Government-guaranteed residential mortgage-backed securities 68,785 748 (113 ) 69,420 Government-sponsored residential mortgage-backed securities 893,307 12,317 (1,788 ) 903,836 Corporate bonds 51,996 268 (2,345 ) 49,919 Trust preferred securities 11,730 385 — 12,115 Other bonds and obligations 3,189 8 — 3,197 Total debt securities 1,127,797 17,714 (4,798 ) 1,140,713 Marketable equity securities 31,345 5,252 (1,680 ) 34,917 Total securities available for sale 1,159,142 22,966 (6,478 ) 1,175,630 Securities held to maturity Municipal bonds and obligations 95,833 1,897 (306 ) 97,424 Government-sponsored residential mortgage-backed securities 68 4 — 72 Tax advantaged economic development bonds 36,934 1,342 — 38,276 Other bonds and obligations 330 — — 330 Total securities held to maturity 133,165 3,243 (306 ) 136,102 Total $ 1,292,307 $ 26,209 $ (6,784 ) $ 1,311,732 December 31, 2014 Securities available for sale Debt securities: Municipal bonds and obligations $ 127,014 $ 6,859 $ (174 ) $ 133,699 Government-guaranteed residential mortgage-backed securities 68,972 702 (206 ) 69,468 Government-sponsored residential mortgage-backed securities 755,893 7,421 (3,130 ) 760,184 Corporate bonds 55,134 120 (1,103 ) 54,151 Trust preferred securities 16,607 820 (1,212 ) 16,215 Other bonds and obligations 3,211 — (52 ) 3,159 Total debt securities 1,026,831 15,922 (5,877 ) 1,036,876 Marketable equity securities 48,993 7,322 (1,373 ) 54,942 Total securities available for sale 1,075,824 23,244 (7,250 ) 1,091,818 Securities held to maturity Municipal bonds and obligations 4,997 — — 4,997 Government-sponsored residential mortgage-backed securities 70 4 — 74 Tax advantaged economic development bonds 37,948 1,680 (34 ) 39,594 Other bonds and obligations 332 — — 332 Total securities held to maturity 43,347 1,684 (34 ) 44,997 Total $ 1,119,171 $ 24,928 $ (7,284 ) $ 1,136,815 The amortized cost and estimated fair value of available for sale (“AFS”) and held to maturity (“HTM”) securities, segregated by contractual maturity at September 30, 2015 are presented below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Mortgage-backed securities are shown in total, as their maturities are highly variable. Equity securities have no maturity and are also shown in total. Available for sale Held to maturity Amortized Fair Amortized Fair (In thousands) Cost Value Cost Value Within 1 year $ — $ — $ 4,404 $ 4,404 Over 1 year to 5 years 3,455 3,472 17,831 18,542 Over 5 years to 10 years 58,026 56,329 13,312 13,548 Over 10 years 104,224 107,656 97,550 99,536 Total bonds and obligations 165,705 167,457 133,097 136,030 Marketable equity securities 31,345 34,917 — — Residential mortgage-backed securities 962,092 973,256 68 72 Total $ 1,159,142 $ 1,175,630 $ 133,165 $ 136,102 Securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions, are summarized as follows: Less Than Twelve Months Over Twelve Months Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair (In thousands) Losses Value Losses Value Losses Value September 30, 2015 Securities available for sale Debt securities: Municipal bonds and obligations $ 291 $ 14,940 $ 261 $ 6,982 $ 552 $ 21,922 Government-guaranteed residential mortgage-backed securities 25 2,624 88 8,697 113 11,321 Government-sponsored residential mortgage-backed securities 363 116,232 1,425 138,261 1,788 254,493 Corporate bonds 2,345 35,085 — — 2,345 35,085 Trust preferred securities — — — — — — Other bonds and obligations — 138 — 42 — 180 Total debt securities 3,024 169,019 1,774 153,982 4,798 323,001 Marketable equity securities 395 2,745 1,285 9,509 1,680 12,254 Total securities available for sale 3,419 171,764 3,059 163,491 6,478 335,255 Securities held to maturity Municipal bonds and obligations 231 20,149 75 2,933 306 23,082 Tax advantaged economic development bonds — — — — — — Total securities held to maturity 231 20,149 75 2,933 306 23,082 Total $ 3,650 $ 191,913 $ 3,134 $ 166,424 $ 6,784 $ 358,337 December 31, 2014 Securities available for sale Debt securities: Municipal bonds and obligations $ 8 $ 1,001 $ 166 $ 7,206 $ 174 $ 8,207 Government guaranteed residential mortgage-backed securities 46 7,122 160 16,727 206 23,849 Government-sponsored residential mortgage-backed securities 236 30,672 2,894 167,473 3,130 198,145 Corporate bonds 1,103 39,571 — — 1,103 39,571 Trust preferred securities 65 935 1,147 2,408 1,212 3,343 Other bonds and obligations — — 52 3,035 52 3,035 Total debt securities 1,458 79,301 4,419 196,849 5,877 276,150 Marketable equity securities 1,039 9,902 334 4,755 1,373 14,657 Total securities available for sale 2,497 89,203 4,753 201,604 7,250 290,807 Securities held to maturity Tax advantaged economic development bonds — — 34 7,972 34 7,972 Total securities held to maturity — — 34 7,972 34 7,972 Total $ 2,497 $ 89,203 $ 4,787 $ 209,576 $ 7,284 $ 298,779 Debt Securities The Company expects to recover its amortized cost basis on all debt securities in its AFS and HTM portfolios. Furthermore, the Company does not intend to sell nor does it anticipate that it will be required to sell any of its securities in an unrealized loss position as of September 30, 2015 , prior to this recovery. The Company’s ability and intent to hold these securities until recovery is supported by the Company’s strong capital and liquidity positions as well as its historically low portfolio turnover. The following summarizes, by investment security type, the basis for the conclusion that the debt securities in an unrealized loss position within the Company’s AFS and HTM portfolios were not other-than-temporarily impaired at September 30, 2015 : AFS municipal bonds and obligations At September 30, 2015 , 18 of the total 122 securities in the Company’s portfolio of AFS municipal bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 2.5% of the amortized cost of securities in unrealized loss positions. The Company continually monitors the municipal bond sector of the market carefully and periodically evaluates the appropriate level of exposure to the market. At this time, the Company feels the bonds in this portfolio carry minimal risk of default and the Company is appropriately compensated for that risk. There were no material underlying credit downgrades during the quarter. All securities are performing. AFS residential mortgage-backed securities At September 30, 2015 , 77 out of the total 253 securities in the Company’s portfolios of AFS residential mortgage-backed securities were in unrealized loss positions. Aggregate unrealized losses represented 0.7% of the amortized cost of securities in unrealized loss positions. The Federal National Mortgage Association (“FNMA”), Federal Home Loan Mortgage Corporation (“FHLMC”) and Government National Mortgage Association (“GNMA”) guarantee the contractual cash flows of all of the Company’s residential mortgage-backed securities. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. AFS corporate bonds At September 30, 2015 , 3 out of 5 securities in the Company’s portfolio of AFS corporate bonds were in an unrealized loss position. The aggregate unrealized loss represents 6.3% of the amortized cost of bonds in unrealized loss positions. The Company reviews the financial strength of all of these bonds and has concluded that the amortized cost remains supported by the expected future cash flows of these securities. None of the bonds are investment grade rated. At September 30, 2015 , $2.3 million of the total unrealized losses was attributable to a $31.8 million investment. The Company evaluated this security, with a Level 2 fair value of $29.5 million , for potential other-than-temporary impairment (“OTTI”) at September 30, 2015 and determined that OTTI was not evident based on both the Company’s ability and intent to hold the security until the recovery of its remaining amortized cost. AFS other bonds and obligations At September 30, 2015 , 4 of the total 8 securities in the Company’s portfolio of other bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 0.1% of the amortized cost of securities in unrealized loss positions. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. Marketable Equity Securities In evaluating its marketable equity securities portfolio for OTTI, the Company considers its ability to more likely than not hold an equity security to recovery. The Company additionally considers other various factors including the length of time and the extent to which the fair value has been less than cost and the financial condition and near term prospects of the issuer. Any OTTI is recognized immediately through earnings. At September 30, 2015 , 9 out of the total 25 securities in the Company’s portfolio of marketable equity securities were in an unrealized loss position. The unrealized loss represented 12.1% of the amortized cost of the securities. The Company has the ability and intent to hold the securities until recovery of their cost basis and does not consider the securities other-than-temporarily impaired at September 30, 2015 . As new information becomes available in future periods, changes to the Company’s assumptions may be warranted and could lead to a different conclusion regarding the OTTI of these securities. Securities Held to Maturity HTM Municipal bonds and obligations At September 30, 2015 , 17 of the total 105 securities in the Company’s portfolio of other bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 1.3% of the amortized cost of securities in unrealized loss positions. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing.

LOANS

LOANS	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
LOANS	LOANS The Company’s loan portfolio is segregated into the following segments: residential mortgage, commercial real estate, commercial and industrial, and consumer. Residential mortgage loans include classes for 1-4 family owner occupied and construction loans. Commercial real estate loans include construction, single and multi-family, and other commercial real estate classes. Commercial and industrial loans include asset based lending loans, lease financing and other commercial business loan classes. Consumer loans include home equity, direct and indirect auto, and other. These portfolio segments each have unique risk characteristics that are considered when determining the appropriate level for the allowance for loan losses. A substantial portion of the loan portfolio is secured by real estate in western Massachusetts, southern Vermont, northeastern New York, and in the Bank’s other New England lending areas. The ability of many of the Bank’s borrowers to honor their contracts is dependent, among other things, on the specific economy and real estate markets of these areas. Total loans include business activity loans and acquired loans. Acquired loans are those loans acquired from Firestone Financial Corp., Hampden Bancorp, Inc., the New York branch acquisition, Beacon Federal Bancorp, Inc., The Connecticut Bank and Trust Company, Legacy Bancorp, Inc., and Rome Bancorp, Inc. The following is a summary of total loans: September 30, 2015 December 31, 2014 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Residential mortgages: 1-4 family $ 1,382,068 $ 351,104 $ 1,733,172 $ 1,199,408 $ 268,734 $ 1,468,142 Construction 33,441 2,658 36,099 27,044 1,018 28,062 Total residential mortgages 1,415,509 353,762 1,769,271 1,226,452 269,752 1,496,204 Commercial real estate: Construction 203,858 43,508 247,366 169,189 4,201 173,390 Single and multi-family 202,187 41,042 243,229 140,050 53,168 193,218 Other commercial real estate 1,173,168 357,537 1,530,705 1,030,837 214,122 1,244,959 Total commercial real estate 1,579,213 442,087 2,021,300 1,340,076 271,491 1,611,567 Commercial and industrial loans: Asset based lending 330,706 — 330,706 341,246 — 341,246 Other commercial and industrial loans 484,476 250,143 734,619 411,945 51,175 463,120 Total commercial and industrial loans 815,182 250,143 1,065,325 753,191 51,175 804,366 Total commercial loans 2,394,395 692,230 3,086,625 2,093,267 322,666 2,415,933 Consumer loans: Home equity 299,250 57,313 356,563 252,681 65,951 318,632 Auto and other 306,685 145,786 452,471 346,480 103,351 449,831 Total consumer loans 605,935 203,099 809,034 599,161 169,302 768,463 Total loans $ 4,415,839 $ 1,249,091 $ 5,664,930 $ 3,918,880 $ 761,720 $ 4,680,600 The carrying amount of the acquired loans at September 30, 2015 totaled $1.2 billion . A subset of these loans was determined to have evidence of credit deterioration at acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans presently maintain a carrying value of $23.5 million (and a note balance of $45.3 million). These loans are evaluated for impairment through the periodic reforecasting of expected cash flows. Loans that were considered not impaired at the acquisition date had a carrying amount of $1.2 billion . The carrying amount of the acquired loans at December 31, 2014 totaled $762 million . A subset of these loans was determined to have evidence of credit deterioration at acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans presently maintain a carrying value of $13.8 million (and a note balance of $25.8 million). These loans are evaluated for impairment through the periodic reforecasting of expected cash flows. Loans that were considered not impaired at the acquisition date had a carrying amount of $747.9 million . The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer. Three Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of period $ 6,540 $ 2,440 Acquisitions 684 — Sales — — Reclassification from nonaccretable difference for loans with improved cash flows 1,214 1,214 Change in cash flows that do not affect nonaccretable difference — — Accretion (967 ) (458 ) Balance at end of period $ 7,471 $ 3,196 Nine Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of period $ 2,541 $ 2,559 Acquisitions 4,178 — Sales — — Reclassification from nonaccretable difference for loans with improved cash flows 2,950 2,793 Change in cash flows that do not affect nonaccretable difference — (149 ) Accretion (2,882 ) (2,007 ) Balance at end of period $ 7,471 $ 3,196 The following is a summary of past due loans at September 30, 2015 and December 31, 2014 : Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing September 30, 2015 Residential mortgages: 1-4 family $ 1,943 $ 1,288 $ 3,986 $ 7,217 $ 1,374,851 $ 1,382,068 $ 1,134 Construction — — — — 33,441 33,441 — Total 1,943 1,288 3,986 7,217 1,408,292 1,415,509 1,134 Commercial real estate: Construction — — 59 59 203,799 203,858 — Single and multi-family 133 149 64 346 201,841 202,187 64 Other commercial real estate 1,109 2,077 4,530 7,716 1,165,452 1,173,168 221 Total 1,242 2,226 4,653 8,121 1,571,092 1,579,213 285 Commercial and industrial loans: Asset based lending — — — — 330,706 330,706 — Other commercial and industrial loans 1,535 509 7,740 9,784 474,692 484,476 161 Total 1,535 509 7,740 9,784 805,398 815,182 161 Consumer loans: Home equity 563 275 2,416 3,254 295,996 299,250 1,030 Auto and other 966 131 471 1,568 305,117 306,685 5 Total 1,529 406 2,887 4,822 601,113 605,935 1,035 Total $ 6,249 $ 4,429 $ 19,266 $ 29,944 $ 4,385,895 $ 4,415,839 $ 2,615 Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing December 31, 2014 Residential mortgages: 1-4 family $ 5,580 $ 146 $ 4,053 $ 9,779 $ 1,189,629 $ 1,199,408 $ 1,527 Construction 666 410 — 1,076 25,968 27,044 — Total 6,246 556 4,053 10,855 1,215,597 1,226,452 1,527 Commercial real estate: Construction — 2,000 720 2,720 166,469 169,189 — Single and multi-family 178 156 458 792 139,258 140,050 — Other commercial real estate 692 705 9,383 10,780 1,020,057 1,030,837 621 Total 870 2,861 10,561 14,292 1,325,784 1,340,076 621 Commercial and industrial loans: Asset based lending — — — — 341,246 341,246 — Other commercial and industrial loans 1,040 498 856 2,394 409,551 411,945 6 Total 1,040 498 856 2,394 750,797 753,191 6 Consumer loans: Home equity 333 1,000 1,387 2,720 249,961 252,681 230 Auto and other 831 65 315 1,211 345,269 346,480 10 Total 1,164 1,065 1,702 3,931 595,230 599,161 240 Total $ 9,320 $ 4,980 $ 17,172 $ 31,472 $ 3,887,408 $ 3,918,880 $ 2,394 Acquired Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Acquired Credit Impaired Total Loans Past Due > 90 days and Accruing September 30, 2015 Residential mortgages: 1-4 family $ 1,339 $ 322 $ 2,101 $ 3,762 $ 2,647 $ 351,104 $ 388 Construction — — — — — 2,658 — Total 1,339 322 2,101 3,762 2,647 353,762 388 Commercial real estate: Construction — — — — 2,038 43,508 — Single and multi-family — 2,556 130 2,686 1,372 41,042 — Other commercial real estate 728 — 1,195 1,923 14,200 357,537 — Total 728 2,556 1,325 4,609 17,610 442,087 — Commercial and industrial loans: Asset based lending — — — — — — — Other commercial and industrial loans 2,446 630 1,137 4,213 2,954 250,143 624 Total 2,446 630 1,137 4,213 2,954 250,143 624 Consumer loans: Home equity 299 335 785 1,419 117 57,313 37 Auto and other 1,179 189 892 2,260 138 145,786 106 Total 1,478 524 1,677 3,679 255 203,099 143 Total $ 5,991 $ 4,032 $ 6,240 $ 16,263 $ 23,466 $ 1,249,091 $ 1,155 Acquired Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Acquired Credit Impaired Total Loans Past Due > 90 days and Accruing December 31, 2014 Residential mortgages: 1-4 family $ 1,133 $ 638 $ 1,651 $ 3,422 $ 375 $ 268,734 $ 269 Construction — — — — — 1,018 — Total 1,133 638 1,651 3,422 375 269,752 269 Commercial real estate: — Construction — — 691 691 1,296 4,201 — Single and multi-family 277 — 572 849 5,477 53,168 — Other commercial real estate — 715 2,004 2,719 5,504 214,122 329 Total 277 715 3,267 4,259 12,277 271,491 329 Commercial and industrial loans: Asset based lending — — — — — — — Other commercial and industrial loans 202 32 855 1,089 986 51,175 — Total 202 32 855 1,089 986 51,175 — Consumer loans: Home equity 176 95 1,049 1,320 171 65,951 466 Auto and other 1,170 944 1,363 3,477 — 103,351 194 Total 1,346 1,039 2,412 4,797 171 169,302 660 Total $ 2,958 $ 2,424 $ 8,185 $ 13,567 $ 13,809 $ 761,720 $ 1,258 The following is summary information pertaining to non-accrual loans at September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (In thousands) Business Activities Loans Acquired Loans (1) Total Business Activities Loans Acquired Loans (2) Total Residential mortgages: 1-4 family $ 2,852 $ 1,713 $ 4,565 $ 2,526 $ 1,382 $ 3,908 Construction — — — — — — Total 2,852 1,713 4,565 2,526 1,382 3,908 Commercial real estate: Construction 59 — 59 720 — 720 Single and multi-family — 130 130 458 141 599 Other commercial real estate 4,309 1,195 5,504 8,762 1,675 10,437 Total 4,368 1,325 5,693 9,940 1,816 11,756 Commercial and industrial loans: Other commercial and industrial loans 7,579 475 8,054 850 811 1,661 Total 7,579 475 8,054 850 811 1,661 Consumer loans: Home equity 1,386 748 2,134 1,157 583 1,740 Auto and other 466 786 1,252 305 1,169 1,474 Total 1,852 1,534 3,386 1,462 1,752 3,214 Total non-accrual loans $ 16,651 $ 5,047 $ 21,698 $ 14,778 $ 5,761 $ 20,539 _______________________________________ (1) At quarter end September 30, 2015 , acquired credit impaired loans accounted for $38.0 thousand of non-accrual loans that are not presented in the above table. (2) At December 31, 2014 , acquired credit impaired loans accounted for $1.2 million of non-accrual loans that are not presented in the above table. Loans evaluated for impairment as of September 30, 2015 and December 31, 2014 were as follows: Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total September 30, 2015 Loans receivable: Balance at end of period Individually evaluated for impairment $ 3,440 $ 13,082 $ 7,234 $ 596 $ 24,352 Collectively evaluated 1,412,069 1,566,131 807,948 605,339 4,391,487 Total $ 1,415,509 $ 1,579,213 $ 815,182 $ 605,935 $ 4,415,839 Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total December 31, 2014 Loans receivable: Balance at end of year Individually evaluated for impairment $ 3,238 $ 22,015 $ 743 $ 452 $ 26,448 Collectively evaluated for impairment 1,223,214 1,318,061 752,448 598,709 3,892,432 Total $ 1,226,452 $ 1,340,076 $ 753,191 $ 599,161 $ 3,918,880 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total September 30, 2015 Loans receivable: Balance at end of Period Individually evaluated for impairment $ 734 $ 5,841 $ — $ 543 $ 7,118 Purchased credit-impaired loans 2,647 17,610 2,954 255 23,466 Collectively evaluated $ 350,381 $ 418,636 $ 247,189 $ 202,301 $ 1,218,507 Total $ 353,762 $ 442,087 $ 250,143 $ 203,099 $ 1,249,091 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total December 31, 2014 Loans receivable: Balance at end of year Individually evaluated for impairment $ 695 $ 4,515 $ 39 $ 199 $ 5,448 Purchased credit-impaired loans 375 12,277 986 171 13,809 Collectively evaluated for impairment $ 268,682 $ 254,699 $ 50,150 $ 168,932 $ 742,463 Total $ 269,752 $ 271,491 $ 51,175 $ 169,302 $ 761,720 The following is a summary of impaired loans at September 30, 2015 : Business Activities Loans September 30, 2015 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 1,111 $ 1,111 $ — Commercial real estate - construction 2,000 2,000 — Commercial real estate - single and multifamily — — — Other commercial real estate loans 3,529 3,529 — Other commercial and industrial loans 115 115 — Consumer - home equity 237 237 — Consumer - other 1 1 — With an allowance recorded: Residential mortgages - 1-4 family $ 2,081 $ 2,329 $ 248 Commercial real estate - construction — — — Commercial real estate - single and multifamily — — — Other commercial real estate loans 7,143 7,553 410 Other commercial and industrial loans 6,087 7,119 1,032 Consumer - home equity 226 248 22 Consumer - other 94 110 16 Total Residential mortgages $ 3,192 $ 3,440 $ 248 Commercial real estate 12,672 13,082 410 Commercial and industrial loans 6,202 7,234 1,032 Consumer 558 596 38 Total impaired loans $ 22,624 $ 24,352 $ 1,728 Acquired Loans September 30, 2015 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 313 $ 313 $ — Commercial real estate - construction — — — Commercial real estate - single and multifamily — — — Other commercial real estate loans 722 722 — Other commercial and industrial loans — — — Consumer - home equity — — — With an allowance recorded: Residential mortgages - 1-4 family $ 373 $ 421 $ 48 Commercial real estate - construction — — — Commercial real estate - single and multifamily 2,868 2,910 42 Other commercial real estate loans 2,051 2,208 157 Consumer - home equity 329 367 38 Consumer - other 144 177 33 Total Residential mortgages $ 686 $ 734 $ 48 Commercial real estate 5,641 5,840 199 Commercial and industrial loans — — — Consumer 473 544 71 Total impaired loans $ 6,800 $ 7,118 $ 318 The following is a summary of impaired loans at December 31, 2014 : Business Activities Loans December 31, 2014 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 2,528 $ 2,528 $ — Commercial real estate - construction 16,990 16,990 — Commercial real estate - single and multifamily — — — Other commercial real estate loans 102 102 — Other commercial and industrial loans 743 743 — Consumer - home equity 87 87 — Consumer - other — — — With an allowance recorded: Residential mortgages - 1-4 family $ 555 $ 710 $ 155 Commercial real estate - construction 3,511 4,431 920 Commercial real estate - single and multifamily 490 492 2 Other commercial real estate loans — — — Other commercial and industrial loans — — — Consumer - home equity 194 248 54 Consumer - other 105 117 12 Total Residential mortgages $ 3,083 $ 3,238 $ 155 Commercial real estate 21,093 22,015 922 Commercial and industrial loans 743 743 — Consumer 386 452 66 Total impaired loans $ 25,305 $ 26,448 $ 1,143 Acquired Loans December 31, 2014 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 189 $ 189 $ — Other commercial real estate loans 5,206 5,206 — Other commercial and industrial loans 39 39 — Consumer - home equity — — — With an allowance recorded: Residential mortgages - 1-4 family $ 458 $ 506 $ 48 Other commercial real estate loans 383 431 48 Consumer - home equity 124 199 75 Total Residential mortgages $ 647 $ 695 $ 48 Other commercial real estate loans 5,589 5,637 48 Other commercial and industrial loans 39 39 — Consumer - home equity 124 199 75 Total impaired loans $ 6,399 $ 6,570 $ 171 The following is a summary of the average recorded investment and interest income recognized on impaired loans as of September 30, 2015 and 2014 : Business Activities Loans Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Residential mortgages - 1-4 family $ 1,264 $ 32 $ 4,342 $ 140 Commercial real estate - construction 2,326 1 16,765 470 Commercial real estate - single and multifamily 80 — — — Other commercial real estate loans 9,787 157 2,117 — Commercial and industrial loans 234 7 1,582 60 Consumer - home equity 155 6 411 9 Consumer - other — — 122 3 With an allowance recorded: Residential mortgages - 1-4 family $ 1,795 $ 60 $ 396 $ 3 Commercial real estate - construction — — 3,776 30 Commercial real estate - single and multifamily — — — — Other commercial real estate loans 7,725 199 593 4 Commercial and industrial loans 3,610 103 — Consumer - home equity 248 — — — Consumer - other 113 3 Total Residential mortgages $ 3,059 $ 92 $ 4,738 $ 143 Commercial real estate 19,918 357 23,251 504 Commercial and industrial loans 3,844 110 1,582 60 Consumer loans 516 9 533 12 Total impaired loans $ 27,337 $ 568 $ 30,104 $ 719 Acquired Loans Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Residential mortgages - 1-4 family $ 423 $ — $ 1,046 $ 8 Commercial real estate - construction 169 — — — Commercial real estate - single and multifamily 1,824 5 5,575 146 Other commercial real estate loans 593 60 — — Other commercial and industrial loans 42 3 457 13 Consumer - home equity 39 — 55 — Consumer - other — — — — With an allowance recorded: Residential mortgages - 1-4 family $ 409 $ 13 $ 164 $ 4 Commercial real estate - single and multifamily 2,878 82 — — Other commercial real estate loans 1,266 77 — — Other commercial and industrial loans — — — — Consumer - home equity 309 11 — — Consumer - other 19 4 — — Total Residential mortgages $ 832 $ 13 $ 1,210 $ 12 Other commercial real estate loans 6,730 224 5,575 146 Commercial and industrial loans 42 3 457 13 Consumer loans 367 15 55 — Total impaired loans $ 7,971 $ 255 $ 7,297 $ 171 Troubled Debt Restructuring Loans The Company’s loan portfolio also includes certain loans that have been modified in a Troubled Debt Restructuring (TDR), where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Company’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions. Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months . TDRs are evaluated individually for impairment and may result in a specific allowance amount allocated to an individual loan. The following tables include the recorded investment and number of modifications identified during the three and nine months ended September 30, 2015 and for the three and nine months ended September 30, 2014, respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and nine months ending September 30, 2015 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. The modifications for the three and nine months ending September 30, 2014 were attributable to concessions granted as ordered by bankruptcy court, interest rate concessions and maturity date extensions. Three Months Ended September 30, 2015 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial - Construction — $ — $ — Commercial - Single and multifamily 2 307 307 Commercial - Other — — — Commercial and industrial - Other — — — Total 2 307 307 Nine Months Ended September 30, 2015 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial - Construction 1 $ 2,000 $ 2,000 Commercial - Single and multifamily 2 307 307 Commercial - Other 2 $ 1,694 $ 1,694 Commercial and industrial - Other 5 8,192 8,192 Total 10 12,193 12,193 Three Months Ended September 30, 2014 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Residential - 1-4 Family 2 $ 231 $ 232 Commercial - single and multifamily — — — Commercial - other 1 1,596 1,596 Total 3 $ 1,827 $ 1,828 Nine Months Ended September 30, 2014 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Residential - 1-4 Family 5 $ 600 $ 598 Commercial - single and multifamily 1 623 623 Commercial - other 7 6,400 6,400 Total 13 $ 7,623 $ 7,621 The following table discloses the recorded investment and number of modifications for TDRs within the last three and nine months where a concession has been made, that then defaulted in the respective reporting period. Modifications that Subsequently Defaulted Three Months Ended September 30, 2015 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial and industrial - Other 2 $ 5,742 Modifications that Subsequently Defaulted Nine Months Ended September 30, 2015 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial - Other 1 $ 668 Commercial and industrial - Other 2 $ 5,742 Modifications that Subsequently Defaulted Three Months Ended September 30, 2014 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial - Other — $ — Modifications that Subsequently Defaulted Nine Months Ended September 30, 2014 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial - Other 2 $ 158 The following table presents the Company’s TDR activity for the three and nine months ended September 30, 2015 and 2014 : Three Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of the period $ 25,716 $ 15,113 Principal payments (1,538 ) (339 ) TDR status change (1) — (245 ) Other reductions/increases (2) (69 ) — Newly identified TDRs 307 1,828 Balance at end of the period $ 24,416 $ 16,357 Nine Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of the period $ 16,714 $ 10,822 Principal payments (2,629 ) (1,299 ) TDR status change (1) — (886 ) Other reductions/increases (2) (1,862 ) 99 Newly identified TDRs 12,193 7,621 Balance at end of the period $ 24,416 $ 16,357 _______________________________________ (1) TDR status change classification represents TDR loans with a specified interest rate equal to or greater than the rate that the Company was willing to accept at the time of the restructuring for a new loan with comparable risk and the loan was on current payment status and not impaired based on the terms specified by the restructuring agreement. (2) Other reductions classification consists of transfer to other real estate owned and charge-offs and advances to loans. The evaluation of certain loans individually for specific impairment includes loans that were previously classified as TDRs or continue to be classified as TDRs. As of September 30, 2015 , the Company maintained foreclosed residential real estate property with a fair value of $785 thousand . Additionally, residential mortgage loans collateralized by real estate property that are in the process of foreclosure totaled $6.2 million . As of December 31, 2014 , foreclosed residential real estate property totaled $1.3 million .

LOAN LOSS ALLOWANCE

LOAN LOSS ALLOWANCE	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
LOAN LOSS ALLOWANCE	LOAN LOSS ALLOWANCE Activity in the allowance for loan losses for the nine months ended September 30, 2015 and 2014 was as follows: Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2015 Balance at beginning of period $ 6,836 $ 14,690 $ 5,206 $ 5,928 $ 135 $ 32,795 Charged-off loans 762 5,751 1,288 815 — 8,616 Recoveries on charged-off loans 141 146 160 213 — 660 Provision/(releases) for loan losses 1,155 5,176 3,955 (398 ) (164 ) 9,724 Balance at end of period $ 7,370 $ 14,261 $ 8,033 $ 4,928 $ (29 ) $ 34,563 Individually evaluated for impairment 248 410 1,032 38 — 1,728 Collectively evaluated 7,122 13,851 7,001 4,890 (29 ) 32,835 Total $ 7,370 $ 14,261 $ 8,033 $ 4,928 $ (29 ) $ 34,563 Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2014 Balance at beginning of period $ 6,937 $ 13,705 $ 5,173 $ 3,644 $ 68 $ 29,527 Charged-off loans 1,253 2,327 2,007 806 — 6,393 Recoveries on charged-off loans 118 8 87 229 — 442 Provision/(releases) for loan losses (224 ) 4,966 1,534 2,278 (26 ) 8,528 Balance at end of period $ 5,578 $ 16,352 $ 4,787 $ 5,345 $ 42 $ 32,104 Individually evaluated for impairment 30 2,409 312 — — 2,751 Collectively evaluated 5,548 13,943 4,475 5,345 42 29,353 Total $ 5,578 $ 16,352 $ 4,787 $ 5,345 $ 42 $ 32,104 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2015 Balance at beginning of period $ 615 $ 790 $ 1,093 $ 369 $ — $ 2,867 Charged-off loans 441 625 654 814 — 2,534 Recoveries on charged-off loans 42 418 186 67 — 713 Provision for loan losses 709 936 27 899 — 2,571 Balance at end of period $ 925 $ 1,519 $ 652 $ 521 $ — $ 3,617 Individually evaluated for impairment 48 199 — 71 — 318 Purchased credit-impaired loans — — — — — — Collectively evaluated 877 1,320 652 450 — 3,299 Total $ 925 $ 1,519 $ 652 $ 521 $ — $ 3,617 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2014 Balance at beginning of period $ 625 $ 2,339 $ 597 $ 235 $ — $ 3,796 Charged-off loans 1,087 1,287 422 1,004 — 3,800 Recoveries on charged-off loans 171 1 101 51 — 324 Provision for loan losses 818 5 725 994 — 2,542 Balance at end of period $ 527 $ 1,058 $ 1,001 $ 276 $ — $ 2,862 Individually evaluated for impairment — — — — — — Purchased credit-impaired loans — — — — — — Collectively evaluated 527 1,058 1,001 276 — 2,862 Total $ 527 $ 1,058 $ 1,001 $ 276 $ — $ 2,862 Credit Quality Information Business Activities Loans Credit Quality Analysis The Company monitors the credit quality of its portfolio by using internal risk ratings that are based on regulatory guidance. Loans that are given a Pass rating are not considered a problem credit. Loans that are classified as Special Mention loans are considered to have potential credit problems and are evaluated closely by management. Substandard and non-accruing loans are loans for which a definitive weakness has been identified and which may make full collection of contractual cash flows questionable. Doubtful loans are those with identified weaknesses that make full collection of contractual cash flows, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The Company assigns an internal risk rating at origination and reviews the rating annually, semiannually or quarterly depending on the risk rating. The rating is also reassessed at any point in time when management becomes aware of information that may affect the borrower’s ability to fulfill their obligations. The Company risk rates its residential mortgages, including 1-4 family and residential construction loans, based on a three rating system: Pass, Special Mention and Substandard. Loans that are current within 59 days are rated Pass. Residential mortgages that are 60 - 89 days delinquent are rated Special Mention. Loans delinquent for 90 days or greater are rated Substandard and generally placed on non-accrual status. Home equity loans are risk rated based on the same rating system as the Company’s residential mortgages. Ratings for other consumer loans, including auto loans, are based on a two rating system. Loans that are current within 119 days are rated Performing while loans delinquent for 120 days or more are rated Non-performing. Other consumer loans are placed on non-accrual at such time as they become Non-performing. Acquired Loans Credit Quality Analysis Upon acquiring a loan portfolio, our internal loan review function assigns risk ratings to the acquired loans, utilizing the same methodology as it does with business activities loans. This may differ from the risk rating policy of the predecessor bank. Loans which are rated Substandard or worse according to the rating process outlined below are deemed to be credit impaired loans accounted for under ASC 310-30, regardless of whether they are classified as performing or non-performing. The Bank utilizes an eleven grade internal loan rating system for each of its acquired commercial real estate, construction and commercial loans as outlined in the Credit Quality Information section of this Note. The Company risk rates its residential mortgages, including 1-4 family and residential construction loans, based on a three rating system: Pass, Special Mention and Substandard. Residential mortgages that are current within 59 days are rated Pass. Residential mortgages that are 60 — 89 days delinquent are rated Special Mention. Residential mortgages delinquent for 90 days or greater are rated Substandard. Home equity loans are risk rated based on the same rating system as the Company’s residential mortgages. Other consumer loans are rated based on a two rating system. Other consumer loans that are current within 119 days are rated Performing while loans delinquent for 120 days or more are rated Non-performing. Non-performing other consumer loans are deemed to be credit impaired loans accounted for under ASC 310-30. The Company subjects loans that do not meet the ASC 310-30 criteria to ASC 450-20 by collectively evaluating these loans for an allowance for loan loss. The Company applies a methodology similar to the methodology prescribed for business activities loans, which includes the application of environmental factors to each category of loans. The methodology to collectively evaluate the acquired loans outside the scope of ASC 310-30 includes the application of a number of environmental factors that reflect management’s best estimate of the level of incremental credit losses that might be recognized given current conditions. This is reviewed as part of the allowance for loan loss adequacy analysis. As the loan portfolio matures and environmental factors change, the loan portfolio will be reassessed each quarter to determine an appropriate reserve allowance. Additionally, the Company considers the need for an additional reserve for acquired loans accounted for outside of the scope of ASC 310-30 under ASC 310-20. At acquisition date, the Bank determined a fair value mark with credit and interest rate components. Under the Company’s model, the impairment evaluation process involves comparing the carrying value of acquired loans, including the entire unamortized premium or discount, to the recorded reserve allowance. If necessary, the Company books an additional reserve to account for shortfalls identified through this calculation. Fair value marks are not bifurcated when evaluating for impairment. A decrease in the expected cash flows in subsequent periods requires the establishment of an allowance for loan losses at that time for ASC 310-30 loans. At September 30, 2015, the allowance for loan losses related to acquired loans was $3.6 million using the above mentioned criteria. The Company presented several tables within this footnote separately for business activity loans and acquired loans in order to distinguish the credit performance of the acquired loans from the business activity loans. The following table presents the Company’s loans by risk rating at September 30, 2015 and December 31, 2014: Business Activities Loans Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 1,376,794 $ 1,195,209 $ 33,441 $ 26,634 $ 1,410,235 $ 1,221,843 Special mention 1,289 146 — 410 1,289 556 Substandard 3,985 4,053 — — 3,985 4,053 Total $ 1,382,068 $ 1,199,408 $ 33,441 $ 27,044 $ 1,415,509 $ 1,226,452 Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Single and multi-family Other Total commercial real estate (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 201,626 $ 166,295 $ 199,989 $ 137,533 $ 1,115,729 $ 959,836 $ 1,517,344 $ 1,263,664 Special mention — — — — 4,196 6,933 4,196 6,933 Substandard 2,232 2,894 2,198 2,517 53,170 63,995 57,600 69,406 Doubtful — — — — 73 73 73 73 Total $ 203,858 $ 169,189 $ 202,187 $ 140,050 $ 1,173,168 $ 1,030,837 $ 1,579,213 $ 1,340,076 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Asset based lending Other Total comm. and industrial loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 330,706 $ 341,246 $ 447,981 $ 404,846 $ 778,687 $ 746,092 Special mention — — 22,020 560 22,020 560 Substandard — — 14,475 6,539 14,475 6,539 Total $ 330,706 $ 341,246 $ 484,476 $ 411,945 $ 815,182 $ 753,191 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 297,864 $ 251,524 $ 306,219 $ 346,175 $ 604,083 $ 597,699 Nonperforming 1,386 1,157 466 305 1,852 1,462 Total $ 299,250 $ 252,681 $ 306,685 $ 346,480 $ 605,935 $ 599,161 Acquired Loans Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 347,262 $ 266,445 $ 2,658 $ 1,018 $ 349,920 $ 267,463 Special mention 510 638 — — 510 638 Substandard 3,332 1,651 — — 3,332 1,651 Total $ 351,104 $ 268,734 $ 2,658 $ 1,018 $ 353,762 $ 269,752 Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Single and multi-family Other Total commercial real estate (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 41,470 $ 2,904 $ 33,963 $ 44,497 $ 336,965 $ 195,681 $ 412,398 $ 243,082 Special mention — — 634 533 1,334 4,868 1,968 5,401 Substandard 2,038 1,297 6,445 8,138 19,238 13,573 27,721 23,008 Total $ 43,508 $ 4,201 $ 41,042 $ 53,168 $ 357,537 $ 214,122 $ 442,087 $ 271,491 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Asset based lending Other Total comm. and industrial loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ — $ — $ 240,826 $ 45,757 $ 240,826 $ 45,757 Special mention — — 4,659 1,723 4,659 1,723 Substandard — — 4,658 3,695 4,658 3,695 Doubtful — — 40 — 40 — Total $ — $ — $ 250,143 $ 51,175 $ 250,143 $ 51,175 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 56,565 $ 65,368 $ 145,000 $ 102,182 $ 201,565 $ 167,550 Nonperforming 748 583 786 1,169 1,534 1,752 Total $ 57,313 $ 65,951 $ 145,786 $ 103,351 $ 203,099 $ 169,302 The following table summarizes information about total loans rated Special Mention or lower as of September 30, 2015 and December 31, 2014. The table below includes consumer loans that are special mention and substandard accruing that are classified in the above table as performing based on payment activity. September 30, 2015 December 31, 2014 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-Accrual $ 16,651 $ 5,085 $ 21,736 $ 14,778 $ 6,927 $ 21,705 Substandard Accruing 62,370 32,408 94,778 66,995 23,839 90,834 Total Classified 79,021 37,493 116,514 81,773 30,766 112,539 Special Mention 27,911 7,665 35,576 9,113 8,800 17,913 Total Criticized $ 106,932 $ 45,158 $ 152,090 $ 90,886 $ 39,566 $ 130,452

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2015
Deposits [Abstract]
DEPOSITS	DEPOSITS A summary of time deposits is as follows: (In thousands) September 30, December 31, Time less than $100,000 $ 559,789 $ 515,570 Time $100,000 or more 1,380,424 940,176 Total time deposits $ 1,940,213 $ 1,455,746 In deposit balances contained on the balance sheet, the Company maintained brokered deposits of $960.1 million and $430.8 million at September 30, 2015 and December 31, 2014 , respectively. These brokered deposit balances include reciprocal deposits of $181.5 million and $9.4 million at September 30, 2015 and December 31, 2014 , respectively.

BORROWED FUNDS

BORROWED FUNDS	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
BORROWED FUNDS	BORROWED FUNDS Borrowed funds at September 30, 2015 and December 31, 2014 are summarized, as follows: September 30, 2015 December 31, 2014 Weighted Weighted Average Average (dollars in thousands) Principal Rate Principal Rate Short-term borrowings: Advances from the FHLBB $ 1,095,300 0.30 % $ 890,900 0.24 % Other Borrowings — — 10,000 1.80 Total short-term borrowings: 1,095,300 0.30 900,900 0.23 Long-term borrowings: Advances from the FHLBB 116,513 1.93 61,676 0.93 Subordinated borrowings 74,334 7.00 74,283 7.00 Junior subordinated borrowings 15,464 2.18 15,464 2.08 Total long-term borrowings: 206,311 3.78 151,423 4.03 Total $ 1,301,611 0.85 % $ 1,052,323 0.79 % Short term debt includes Federal Home Loan Bank of Boston (“FHLBB”) advances with an original maturity of less than one year and a short-term line-of-credit drawdown through a correspondent bank. The Bank also maintains a $3.0 million secured line of credit with the FHLBB that bears a daily adjustable rate calculated by the FHLBB. There was no outstanding balance on the FHLBB line of credit for the periods ended September 30, 2015 and December 31, 2014 . The Bank is approved to borrow on a short-term basis from the Federal Reserve Bank of Boston as a non-member bank. The Bank has pledged certain loans and securities to the Federal Reserve Bank to support this arrangement. No borrowings with the Federal Reserve Bank of Boston took place for the periods ended September 30, 2015 and December 31, 2014 . Long-term FHLBB advances consist of advances with an original maturity of more than one year. The advances outstanding at September 30, 2015 include callable advances totaling $11.0 million , and amortizing advances totaling $5.1 million . The advances outstanding at December 31, 2014 include callable advances totaling $5.0 million , and amortizing advances totaling $5.1 million . All FHLBB borrowings, including the line of credit, are secured by a blanket security agreement on certain qualified collateral, principally all residential first mortgage loans and certain securities. A summary of maturities of FHLBB advances as of September 30, 2015 and December 31, 2014 is as follows: September 30, 2015 December 31, 2014 Weighted Weighted Average Average (in thousands, except rates) Principal Rate Principal Rate Fixed rate advances maturing: 2015 $ 903,308 0.28 % $ 940,900 0.24 % 2016 252,647 0.62 1,519 0.88 2017 33,618 2.46 5,000 4.33 2018 1,039 2.62 — — 2019 and beyond 21,201 2.80 5,157 3.85 Total FHLBB advances $ 1,211,813 0.46 % $ 952,576 0.28 % The Company does not have variable-rate FHLB advances for the periods ended September 30, 2015 and December 31, 2014 . In September 2012, the Company issued fifteen year subordinated notes in the amount of $75.0 million at a discount of 1.15% . The interest rate is fixed at 6.875% for the first ten years. After ten years , the notes become callable and convert to an interest rate of three-month LIBOR rate plus 511.3% basis points. The Company holds 100% of the common stock of Berkshire Hills Capital Trust I (“Trust I”) which is included in other assets with a cost of $0.5 million . The sole asset of Trust I is $15.5 million of the Company’s junior subordinated debentures due in 2035. These debentures bear interest at a variable rate equal to LIBOR plus 1.85% and had a rate of 2.18% and 2.08% at September 30, 2015 and December 31, 2014 , respectively. The Company has the right to defer payments of interest for up to five years on the debentures at any time, or from time to time, with certain limitations, including a restriction on the payment of dividends to stockholders while such interest payments on the debentures have been deferred. The Company has not exercised this right to defer payments. The Company has the right to redeem the debentures at par value. Trust I is considered a variable interest entity for which the Company is not the primary beneficiary. Accordingly, Trust I is not consolidated into the Company’s financial statements.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY The actual and required capital ratios were as follows: September 30, Regulatory December 31, Regulatory Company (consolidated) Total capital to risk weighted assets 11.7 % 10.0 % 11.4 % 10.0 % Common Equity Tier 1 Capital to risk weighted assets 9.7 6.5 N/A N/A Tier 1 capital to risk weighted assets 9.8 8.0 9.0 6.0 Tier 1 capital to average assets 7.6 5.0 7.0 5.0 Bank Total capital to risk weighted assets 11.0 % 10.0 % 10.8 % 10.0 % Common Equity Tier 1 Capital to risk weighted assets 9.8 6.5 N/A N/A Tier 1 capital to risk weighted assets 9.8 8.0 9.3 6.0 Tier 1 capital to average assets 7.6 5.0 7.2 5.0 At each date shown, the Company and the Bank met the conditions to be classified as “well capitalized” under the relevant regulatory framework. To be categorized as well capitalized, an institution must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the table above. Effective January 1, 2015, the Company and the Bank became subject to the Basel III rule that requires the Company and the Bank to assess their Common Equity Tier 1 Capital to risk weighted assets and the Company and the Bank each exceed the minimum to be well capitalized. Accumulated other comprehensive income (loss) Components of accumulated other comprehensive income is as follows: (In thousands) September 30, December 31, Other accumulated comprehensive income, before tax: Net unrealized holding gain on AFS securities $ 17,467 $ 15,993 Net (loss) on effective cash flow hedging derivatives (10,785 ) (3,299 ) Net unrealized holding (loss) on pension plans (3,692 ) (2,291 ) Income taxes related to items of accumulated other comprehensive income: Net unrealized holding gain on AFS securities (6,769 ) (6,077 ) Net (loss) on effective cash flow hedging derivatives 4,346 1,330 Net unrealized holding (loss) on pension plans 1,488 923 Accumulated other comprehensive income $ 2,055 $ 6,579 The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2015 and 2014 : (In thousands) Before Tax Tax Effect Net of Tax Three Months Ended September 30, 2015 Net unrealized holding gains on AFS securities: x x Net unrealized gains arising during the period $ 8,256 $ (3,204 ) $ 5,052 Less: reclassification adjustment for (gains) realized in net income (49 ) 18 (31 ) Net unrealized holding gain on AFS securities 8,207 (3,186 ) 5,021 Net loss on cash flow hedging derivatives: Net unrealized loss arising during the period (4,369 ) 1,761 (2,608 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net loss on cash flow hedging derivatives (4,369 ) 1,761 (2,608 ) Net unrealized holding loss on pension plans Net unrealized gain arising during the period — — — Less: reclassification adjustment for gains (losses) realized in net income 65 (26 ) 39 Net unrealized holding gain on pension plans 65 (26 ) 39 Other comprehensive income $ 3,903 $ (1,451 ) $ 2,452 Three Months Ended September 30, 2014 Net unrealized holding loss on AFS securities: Net unrealized loss arising during the period $ (3,613 ) $ 1,377 $ (2,236 ) Less: reclassification adjustment for (gains) realized in net income (245 ) 100 (145 ) Net unrealized holding loss on AFS securities (3,858 ) 1,477 (2,381 ) Net loss on cash flow hedging derivatives: Net unrealized gain arising during the period 980 (396 ) 584 Less: reclassification adjustment for (gains) realized in net income — — — Net gain on cash flow hedging derivatives 980 (396 ) 584 Net gain on terminated swap: Net unrealized loss arising during the period — — — Less: reclassification adjustment for losses realized in net income — — — Net loss on terminated swap — — — Net unrealized holding loss on pension plans Net unrealized loss arising during the period (455 ) 184 (271 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding loss on pension plans (455 ) 184 (271 ) Other comprehensive income $ (3,333 ) $ 1,265 $ (2,068 ) (In thousands) Before Tax Tax Effect Net of Tax Nine Months Ended September 30, 2015 Net unrealized holding gains on AFS securities: Net unrealized gains arising during the period $ 3,940 $ (1,580 ) $ 2,360 Less: reclassification adjustment for (gains) realized in net income (2,466 ) 888 (1,578 ) Net unrealized holding gain on AFS securities 1,474 (692 ) 782 Net loss on cash flow hedging derivatives: Net unrealized loss arising during the period (7,486 ) 3,017 (4,469 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net loss on cash flow hedging derivatives (7,486 ) 3,017 (4,469 ) Net unrealized holding loss on pension plans Net unrealized loss arising during the period (1,596 ) 643 (953 ) Less: reclassification adjustment for gains (losses) realized in net income 194 (78 ) 116 Net unrealized holding loss on pension plans (1,402 ) 565 (837 ) Other comprehensive income $ (7,414 ) $ 2,890 $ (4,524 ) Nine Months Ended September 30, 2014 Net unrealized holding gains on AFS securities: Net unrealized gain arising during the period $ 13,757 $ (5,197 ) $ 8,560 Less: reclassification adjustment for (gains) realized in net income (482 ) 193 (289 ) Net unrealized holding gains on AFS securities 13,275 (5,004 ) 8,271 Net loss on cash flow hedging derivatives: Net unrealized loss arising during the period (3,147 ) 1,295 (1,852 ) Less: reclassification adjustment for losses realized in net income 5,393 (2,201 ) 3,192 Net loss on cash flow hedging derivatives 2,246 (906 ) 1,340 Net loss on terminated swap: Net unrealized loss arising during the period — — — Less: reclassification adjustment for losses realized in net income 3,237 (1,312 ) 1,925 Net loss on terminated swap 3,237 (1,312 ) 1,925 Net loss on pension plans: Net unrealized loss arising during the period (455 ) 184 (271 ) Less: reclassification adjustment for losses realized in net income — — — Net loss pension plans (455 ) 184 (271 ) Other comprehensive income $ 18,303 $ (7,038 ) $ 11,265 The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three and nine months ended September 30, 2015 and 2014 : (in thousands) Net unrealized holding gain on AFS Securities Net loss on effective cash flow hedging derivatives Net loss on terminated swap Net unrealized holding loss on pension plans Total Three Months Ended September 30, 2015 Balance at Beginning of Period $ 5,677 $ (3,830 ) $ — $ (2,244 ) $ (397 ) Other Comprehensive (Loss) Gain Before reclassifications 5,052 (2,608 ) — — 2,444 Amounts Reclassified from Accumulated other comprehensive income (31 ) — — 39 8 Total Other Comprehensive (Loss) Income 5,021 (2,608 ) — 39 2,452 Balance at End of Period $ 10,698 $ (6,438 ) $ — $ (2,205 ) $ 2,055 Three Months Ended September 30, 2014 Balance at Beginning of Period $ 4,876 $ (610 ) $ — $ 10 $ 4,276 Other Comprehensive Gain (Loss) Before reclassifications (2,236 ) 584 — (271 ) (1,923 ) Amounts Reclassified from Accumulated other comprehensive income (145 ) — — — (145 ) Total Other Comprehensive Income (Loss) (2,381 ) 584 — (271 ) (2,068 ) Balance at End of Period $ 2,495 $ (26 ) $ — $ (261 ) $ 2,208 Nine Months Ended September 30, 2015 Balance at Beginning of Period $ 9,916 $ (1,969 ) $ — $ (1,368 ) $ 6,579 Other Comprehensive (Loss) Before reclassifications 2,360 (4,469 ) — (953 ) (3,062 ) Amounts Reclassified from Accumulated other comprehensive income (1,578 ) — — 116 (1,462 ) Total Other Comprehensive (Loss) 782 (4,469 ) — (837 ) (4,524 ) Balance at End of Period $ 10,698 $ (6,438 ) $ — $ (2,205 ) $ 2,055 Nine Months Ended September 30, 2014 Balance at Beginning of Period $ (5,776 ) $ (1,366 ) $ (1,925 ) $ 10 $ (9,057 ) Other Comprehensive Gain (Loss) Before reclassifications 8,560 (1,852 ) — (271 ) 6,437 Amounts Reclassified from Accumulated other comprehensive income (289 ) 3,192 1,925 — 4,828 Total Other Comprehensive Income 8,271 1,340 1,925 (271 ) 11,265 Balance at End of Period $ 2,495 $ (26 ) $ — $ (261 ) $ 2,208 The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2015 and 2014 : Affected Line Item in the Three Months Ended September 30, Statement where Net Income (in thousands) 2015 2014 is Presented Realized (gains) on AFS securities: $ (49 ) $ (245 ) Non-interest income 18 100 Tax expense (31 ) (145 ) Net of tax Realized losses on cash flow hedging derivatives: — — Non-interest income — — Tax expense — — Net of tax Amortization of realized gains on terminated swap: — — Non-interest income — — Tax expense — — Net of tax Realized loss on pension plans: 65 — Non-interest income (26 ) — Tax expense 39 — Net of tax Total reclassifications for the period $ 8 $ (145 ) Net of tax Affected Line Item in the Nine Months Ended September 30, Statement where Net Income (in thousands) 2015 2014 is Presented Realized (gains) on AFS securities: $ (2,466 ) $ (482 ) Non-interest income 888 193 Tax expense (1,578 ) (289 ) Net of tax Realized losses on cash flow hedging derivatives: — 5,393 Non-interest income — (2,201 ) Tax expense — 3,192 Net of tax Amortization of realized gains on terminated swap: — 3,237 Non-interest income — (1,312 ) Tax expense — 1,925 Net of tax Realized loss on pension plans: 194 — Non-interest income (78 ) — Tax expense 116 — Net of tax Total reclassifications for the period $ (1,462 ) $ 4,828 Net of tax

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method): Three Months Ended September 30, Nine Months Ended September 30, (In thousands, except per share data) 2015 2014 2015 2014 Net income $ 14,701 $ 11,988 $ 33,504 $ 22,347 Average number of common shares issued 31,565 26,525 29,374 26,525 Less: average number of treasury shares 1,201 1,360 1,229 1,400 Less: average number of unvested stock award shares 471 418 460 404 Average number of basic common shares outstanding 29,893 24,747 27,685 24,721 Plus: dilutive effect of unvested stock award shares 114 68 98 59 Plus: dilutive effect of stock options outstanding 62 46 64 55 Average number of diluted common shares outstanding 30,069 24,861 27,847 24,835 Earnings per share: Basic $ 0.49 $ 0.48 $ 1.21 $ 0.90 Diluted $ 0.49 $ 0.48 $ 1.20 $ 0.90 For the nine months ended September 30, 2015 , 361 thousand shares of restricted stock and 212 thousand options were anti-dilutive and therefore excluded from the earnings per share calculations. For the nine months ended September 30, 2014 , 345 thousand shares of restricted stock and 291 thousand options were anti-dilutive and therefore excluded from the earnings per share calculations.

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS A combined summary of activity in the Company’s stock award and stock option plans for the nine months ended September 30, 2015 is presented in the following table: Non-vested Stock Awards Outstanding Stock Options Outstanding Weighted- Weighted- Number of Average Grant Date Number of Average Exercise (Shares in thousands) Shares Fair Value Shares Price December 31, 2014 424 $ 24.33 282 $ 20.42 Granted 182 26.44 — — Stock options exercised — — (11 ) 10.52 Stock awards vested (126 ) 23.78 — — Forfeited (19 ) 24.91 — — Expired — — (1 ) 25.09 September 30, 2015 461 $ 25.03 270 $ 21.12 Exercisable options, September 30, 2015 270 $ 21.12 During the nine months ended September 30, 2015 and 2014 , proceeds from stock option exercises totaled $116 thousand and totaled $1.1 million , respectively. During the nine months ended September 30, 2015 , there were 126 thousand shares issued in connection with vested stock awards. During the nine months ended September 30, 2014 , there were 83 thousand shares issued in connection with vested stock awards. All of these shares were issued from available treasury stock. Stock-based compensation expense totaled $3.4 million and $2.9 million during the nine months ended September 30, 2015 and 2014 , respectively. Stock-based compensation expense is recognized over the requisite service period for all awards.

OPERATING SEGMENTS

OPERATING SEGMENTS	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
OPERATING SEGMENTS	OPERATING SEGMENTS The Company has two reportable operating segments, Banking and Insurance, which are delineated by the consolidated subsidiaries of Berkshire Hills Bancorp, Inc. Banking includes the activities of the Bank and its subsidiaries, which provide retail and commercial banking, along with wealth management and investment services. Insurance includes the activities of Berkshire Insurance Group, Inc. (“BIG”), which provides retail and commercial insurance services. The only other consolidated financial activity of the Company is the Parent, which consists of the transactions of Berkshire Hills Bancorp, Inc. Management fees for corporate services provided by the Bank to BIG and the Parent are eliminated. The accounting policies of each reportable segment are the same as those of the Company. The Insurance segment and the Parent reimburse the Bank for administrative services provided to them. Income tax expense for the individual segments is calculated based on the activity of the segments, and the Parent records the tax expense or benefit necessary to reconcile to the consolidated total. The Parent does not allocate capital costs. Average assets include securities available-for-sale based on amortized cost. A summary of the Company’s operating segments was as follows: (In thousands) Banking Insurance Parent Eliminations Total Consolidated Three Months Ended September 30, 2015 Net interest income $ 57,867 $ — $ 7,168 $ (8,064 ) $ 56,971 Provision for loan losses 4,240 — — — 4,240 Non-interest income 10,154 2,544 (193 ) 193 12,698 Non-interest expense 46,465 2,042 871 — 49,378 Income before income taxes 17,316 502 6,104 (7,871 ) 16,051 Income tax expense (benefit) 1,816 195 (661 ) — 1,350 Net income $ 15,500 $ 307 $ 6,765 $ (7,871 ) $ 14,701 Average assets (in millions) $ 7,565 $ 30 $ 913 $ (914 ) $ 7,541 Three Months Ended September 30, 2014 Net interest income (expense) $ 45,786 $ — $ 5,163 $ (6,000 ) $ 44,949 Provision for loan losses 3,685 — — — 3,685 Non-interest income 12,009 2,632 6,693 (6,693 ) 14,641 Non-interest expense 37,388 1,983 316 — 39,687 Income before income taxes 16,722 649 11,540 (12,693 ) 16,218 Income tax expense (benefit) 4,426 252 (448 ) — 4,230 Net income $ 12,296 $ 397 $ 11,988 $ (12,693 ) $ 11,988 Average assets (in millions) $ 6,249 $ 27 $ 766 $ (777 ) $ 6,265 Nine Months Ended September 30, 2015 Net interest income $ 157,688 $ — $ 11,477 $ (14,064 ) $ 155,101 Provision for loan losses 12,295 — — — 12,295 Non-interest income 33,663 7,997 5,037 (4,657 ) 42,040 Non-interest expense 136,490 5,884 6,178 (1 ) 148,551 Income before income taxes 42,566 2,113 10,336 (18,720 ) 36,295 Income tax expense (benefit) 5,201 820 (3,230 ) — 2,791 Net income $ 37,365 $ 1,293 $ 13,566 $ (18,720 ) $ 33,504 Average assets (in millions) $ 7,082 $ 29 $ 852 $ (852 ) $ 7,111 Nine Months Ended September 30, 2014 Net interest income $ 134,740 $ — $ 3,304 $ (6,000 ) $ 132,044 Provision for loan losses 11,070 — — — 11,070 Non-interest income 25,429 8,141 18,713 (18,713 ) 33,570 Non-interest expense 116,932 6,192 1,185 — 124,309 Income before income taxes 32,167 1,949 20,832 (24,713 ) 30,235 Income tax expense (benefit) 8,642 761 (1,515 ) — 7,888 Net income $ 23,525 $ 1,188 $ 22,347 $ (24,713 ) $ 22,347 Average assets (in millions) $ 6,065 $ 27 $ 744 $ (747 ) $ 6,089

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES As of September 30, 2015 , the Company held derivatives with a total notional amount of $1.2 billion . That amount included $300.0 million in forward starting interest rate swap derivatives that were designated as cash flow hedges for accounting purposes. The Company also had economic hedges and non-hedging derivatives totaling $847.0 million and $44.7 million , respectively, which are not designated as hedges for accounting purposes and are therefore recorded at fair value. Economic hedges included interest rate swaps totaling $746.0 million , risk participation agreements with dealer banks of $48.6 million , and $52.5 million in forward commitment contracts. As part of the Company’s risk management strategy, the Company enters into interest rate swap agreements to mitigate the interest rate risk inherent in certain of the Company’s assets and liabilities. Interest rate swap agreements involve the risk of dealing with both Bank customers and institutional derivative counterparties and their ability to meet contractual terms. The agreements are entered into with counterparties that meet established credit standards and contain master netting and collateral provisions protecting the at-risk party. The derivatives program is overseen by the Risk Management/Capital Committee of the Company’s Board of Directors. Based on adherence to the Company’s credit standards and the presence of the netting and collateral provisions, the Company believes that the credit risk inherent in these contracts was not significant at September 30, 2015 . The Company pledged collateral to derivative counterparties in the form of cash totaling $12.3 million and securities with an amortized cost of $26.9 million and a fair value of $27.1 million as of September 30, 2015 . The Company does not typically require its commercial customers to post cash or securities as collateral on its program of back-to-back economic hedges. However certain language is written into the International Swaps Dealers Association, Inc. (“ISDA”) and loan documents where, in default situations, the Bank is allowed to access collateral supporting the loan relationship to recover any losses suffered on the derivative asset or liability. The Company may need to post additional collateral in the future in proportion to potential increases in unrealized loss positions. Information about derivative assets and liabilities at September 30, 2015 , follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Cash flow hedges: Forward-starting interest rate swaps on FHLBB borrowings $ 300,000 3.5 — % 2.29 % $ (10,785 ) Total cash flow hedges 300,000 (10,785 ) Economic hedges: Interest rate swap on tax advantaged economic development bond 12,130 14.2 0.56 % 5.09 % (2,678 ) Interest rate swaps on loans with commercial loan customers 366,947 6.6 2.18 % 4.52 % (19,214 ) Reverse interest rate swaps on loans with commercial loan customers 366,947 6.6 4.52 % 2.18 % 19,361 Risk Participation Agreements with Dealer Banks 48,562 15.5 (72 ) Forward sale commitments 52,478 0.2 (387 ) Total economic hedges 847,064 (2,990 ) Non-hedging derivatives: Interest rate lock commitments 44,726 0.2 754 Total non-hedging derivatives 44,726 754 Total $ 1,191,790 $ (13,021 ) Information about derivative assets and liabilities at December 31, 2014 , follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Cash flow hedges: Forward-starting interest rate swaps on FHLBB borrowings $ 300,000 4.3 — % 2.29 % $ (3,299 ) Total cash flow hedges 300,000 (3,299 ) Economic hedges: Interest rate swap on tax advantaged economic development bond 12,554 14.9 0.52 % 5.09 % (2,578 ) Interest rate swaps on loans with commercial loan customers 297,158 6.0 2.23 % 4.54 % (12,183 ) Reverse interest rate swaps on loans with commercial loan customers 297,158 6.0 4.54 % 2.23 % 12,221 Risk participation agreements with dealer banks 45,842 16.6 (91 ) Forward sale commitments 42,366 0.2 (510 ) Total economic hedges 695,078 (3,141 ) Non-hedging derivatives: Interest rate lock commitments 39,589 0.2 625 Total non-hedging derivatives 39,589 625 Total $ 1,034,667 $ (5,815 ) Cash flow hedges The effective portion of unrealized changes in the fair value of derivatives accounted for as cash flow hedges is reported in other comprehensive income and subsequently reclassified to earnings in the same period or periods during which the hedged transaction is forecasted to affect earnings. Each quarter, the Company assesses the effectiveness of each hedging relationship by comparing the changes in cash flows of the derivative hedging instrument with the changes in cash flows of the designated hedged item or transaction. The ineffective portion of changes in the fair value of the derivatives is recognized directly in earnings. The Company has entered into six forward-starting interest rate swap contracts with a combined notional value of $300.0 million as of September 30, 2015 . The six forward starting swaps will become effective in 2016. All have durations of three years. This hedge strategy converts the one month rolling FHLBB borrowings based on the FHLBB’s one month fixed interest rate to fixed interest rates, thereby protecting the Company from floating interest rate variability. Amounts included in the Consolidated Statements of Income and in the other comprehensive income section of the Consolidated Statements of Comprehensive Income (related to interest rate derivatives designated as hedges of cash flows), were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Interest rate swaps on FHLBB borrowings: Unrealized gain (loss) recognized in accumulated other comprehensive loss $ (4,369 ) $ 979 $ (7,486 ) $ (3,148 ) Reclassification of unrealized loss from accumulated other comprehensive income to other non-interest income for termination of swaps — — — 8,630 Reclassification of unrealized deferred tax benefit from accumulated other comprehensive income to tax expense for terminated swaps — — — (3,611 ) Net tax benefit (expense) on items recognized in accumulated other comprehensive income 1,761 (396 ) 3,017 1,270 Interest rate swaps on junior subordinated debentures: Unrealized loss recognized in accumulated other comprehensive income — — — (1 ) Reclassification of unrealized loss from accumulated other comprehensive income to interest expense — — — 204 Net tax expense on items recognized in accumulated other comprehensive income — — — (80 ) Other comprehensive gain (loss) recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects $ (2,608 ) $ 583 $ (4,469 ) $ 3,264 Net interest expense recognized in interest expense on junior subordinated notes $ — $ — $ — $ 204 Hedge ineffectiveness on interest rate swaps designated as cash flow hedges was immaterial to the Company’s financial statements during the three and nine months ended September 30, 2015 and 2014 . Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate liabilities. During the next twelve months, the Company does not anticipate any such reclassifications. As a result of the branch acquisition, in the first quarter of 2014, the Company initiated and subsequently terminated all of its interest rate swaps, with various institutions, associated with FHLB advances with 3-month LIBOR based floating interest rates with an aggregate notional amount of $30 million , all of its interest rate swaps associated with 90 day rolling FHLB advances issued using the FHLB’s 3 -month fixed interest rate with an aggregate notional amount of $145 million and all of its forward-starting interest rate swaps associated with 90 day rolling FHLB advances issued using the FHLB’s 3-month fixed interest rate with an aggregate notional amount of $235 million . In the first quarter of 2014, the Company elected to extinguish $215 million of FHLB advances related to the terminated swaps. As a result the Company reclassified $8.6 million of losses from the effective portion of the unrealized changes in the fair value of the terminated derivatives from other comprehensive income to non-interest income as the forecasted transactions to the related FHLB advances will not occur. Economic hedges As of September 30, 2015 , the Company has an interest rate swap with a $12.1 million notional amount to swap out the fixed rate of interest on an economic development bond bearing a fixed rate of 5.09% , currently within the Company’s trading portfolio under the fair value option, in exchange for a LIBOR-based floating rate. The intent of the economic hedge is to improve the Company’s asset sensitivity to changing interest rates in anticipation of favorable average floating rates of interest over the 21 -year life of the bond. The fair value changes of the economic development bond are mostly offset by fair value changes of the related interest rate swap. The Company also offers certain derivative products directly to qualified commercial borrowers. The Company economically hedges derivative transactions executed with commercial borrowers by entering into mirror-image, offsetting derivatives with third-party financial institutions. The transaction allows the Company’s customer to convert a variable-rate loan to a fixed rate loan. Because the Company acts as an intermediary for its customer, changes in the fair value of the underlying derivative contracts mostly offset each other in earnings. Credit valuation adjustments arising from the difference in credit worthiness of the commercial loan and financial institution counterparties totaled $146.7 thousand as of September 30, 2015 . The interest income and expense on these mirror image swaps exactly offset each other. The Company has risk participation agreements with dealer banks. Risk participation agreements occur when the Company participates on a loan and a swap where another bank is the lead. The Company gets paid a fee to take on the risk associated with having to make the lead bank whole on Berkshire’s portion of the pro-rated swap should the borrower default. Changes in fair value are recorded in current period earnings. The Company utilizes forward sale commitments to hedge interest rate risk and the associated effects on the fair value of interest rate lock commitments and loans originated for sale. The forward sale commitments are accounted for as derivatives with changes in fair value recorded in current period earnings. The Company uses the following types of forward sale commitments contracts: • Best efforts loan sales, • Mandatory delivery loan sales, and • To Be Announced (“TBA”) mortgage-backed securities sales. A best efforts contract refers to a loan sale agreement where the Company commits to deliver an individual mortgage loan of a specified principal amount and quality to an investor if the loan to the underlying borrower closes. The Company may enter into a best efforts contract once the price is known, which is shortly after the potential borrower’s interest rate is locked. A mandatory delivery contract is a loan sale agreement where the Company commits to deliver a certain principal amount of mortgage loans to an investor at a specified price on or before a specified date. Generally, the Company may enter into mandatory delivery contracts shortly after the loan closes with a customer. The Company may sell TBA mortgage-backed securities to hedge the changes in fair value of interest rate lock commitments and held for sale loans, which do not have corresponding best efforts or mandatory delivery contracts. These security sales transactions are closed once mandatory contracts are written. On the closing date the price of the security is locked-in, and the sale is paired-off with a purchase of the same security. Settlement of the security purchase/sale transaction is done with cash on a net-basis. Non-hedging derivatives The Company enters into interest rate lock commitments (“IRLCs”) for residential mortgage loans, which commit the Company to lend funds to a potential borrower at a specific interest rate and within a specified period of time. IRLCs that relate to the origination of mortgage loans that will be held for sale are considered derivative financial instruments under applicable accounting guidance. Outstanding IRLCs expose the Company to the risk that the price of the mortgage loans underlying the commitments may decline due to increases in mortgage interest rates from inception of the rate lock to the funding of the loan. The IRLCs are free-standing derivatives which are carried at fair value with changes recorded in noninterest income in the Company’s consolidated statements of income. Changes in the fair value of IRLCs 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. Amounts included in the Consolidated Statements of Income related to economic hedges and non-hedging derivatives were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Economic hedges Interest rate swap on industrial revenue bond: Unrealized gain (loss) recognized in other non-interest income $ (493 ) $ (84 ) $ (433 ) $ (815 ) Interest rate swaps on loans with commercial loan customers: Unrealized (loss) gain recognized in other non-interest income (7,698 ) 391 (6,923 ) (1,341 ) Reverse interest rate swaps on loans with commercial loan customers: Unrealized gain (loss) recognized in other non-interest income 7,698 (391 ) 6,923 1,341 Favorable (Unfavorable) change in credit valuation adjustment recognized in other non-interest income 52 59 109 70 Risk Participation Agreements: Unrealized (loss) recognized in other non-interest income (65 ) — (42 ) — Forward Commitments: Unrealized (loss) recognized in other non-interest income (387 ) (25 ) (300 ) (694 ) Realized (loss) in other non-interest income (493 ) (75 ) (80 ) (417 ) Non-hedging derivatives Interest rate lock commitments Unrealized gain recognized in other non-interest income $ 754 $ 383 $ 2,113 $ 1,420 Realized gain in other non-interest income 819 711 1,760 1,746 Assets and Liabilities Subject to Enforceable Master Netting Arrangements Interest Rate Swap Agreements (“Swap Agreements”) The Company enters into swap agreements to facilitate the risk management strategies for commercial banking customers. The Company mitigates this risk by entering into equal and offsetting swap agreements with highly rated third party financial institutions. The swap agreements are free-standing derivatives and are recorded at fair value in the Company’s consolidated statements of condition. The Company is party to master netting arrangements with its financial institution counterparties; however, the Company does not offset assets and liabilities under these arrangements for financial statement presentation purposes. The master netting arrangements provide for a single net settlement of all swap agreements, as well as collateral, in the event of default on, or termination of, any one contract. Collateral generally in the form of marketable securities is received or posted by the counterparty with net liability positions, respectively, in accordance with contract thresholds. The Company had net asset positions with its commercial banking counterparties totaling $19.4 million and $12.3 million as of September 30, 2015 and December 31, 2014 , respectively. The Company had net liability positions with its financial institution counterparties totaling $32.6 million and $18.2 million as of September 30, 2015 and December 31, 2014 , respectively. At September 30, 2015 , the Company did not have a net liability position with its commercial banking counterparties, compared to a $0.1 million liability at December 31, 2014 . The collateral posted by the Company that covered liability positions was $32.6 million and $18.2 million as of September 30, 2015 and December 31, 2014 , respectively. The following table presents the assets and liabilities subject to an enforceable master netting arrangement as of September 30, 2015 and December 31, 2014 : Offsetting of Financial Assets and Derivative Assets Gross Amounts of Gross Amounts Offset in the Net Amounts of Assets Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Assets Condition Condition Instruments Collateral Received Net Amount September 30, 2015 Interest Rate Swap Agreements: Institutional counterparties $ 40 $ — $ 40 $ — $ — $ 40 Commercial counterparties 19,361 — 19,361 — — 19,361 Total $ 19,401 $ — $ 19,401 $ — $ — $ 19,401 Offsetting of Financial Liabilities and Derivative Liabilities Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount September 30, 2015 Interest Rate Swap Agreements: Institutional counterparties $ (32,622 ) $ — $ (32,622 ) $ 20,391 $ 12,231 $ — Commercial counterparties — — — — — — Total $ (32,622 ) $ — $ (32,622 ) $ 20,391 $ 12,231 $ — Offsetting of Financial Assets and Derivative Assets Gross Amounts of Gross Amounts Offset in the Net Amounts of Assets Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Assets Condition Condition Instruments Collateral Received Net Amount December 31, 2014 Interest Rate Swap Agreements: Institutional counterparties $ 23 $ — $ 23 $ — $ — $ 23 Commercial counterparties 12,270 — 12,270 — — 12,270 Total $ 12,293 $ — $ 12,293 $ — $ — $ 12,293 Offsetting of Financial Liabilities and Derivative Liabilities Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount December 31, 2014 Interest Rate Swap Agreements: Institutional counterparties $ (18,232 ) $ 58 $ (18,174 ) $ 14,984 $ 3,190 $ — Commercial counterparties (50 ) — (50 ) — — (50 ) Total $ (18,282 ) $ 58 $ (18,224 ) $ 14,984 $ 3,190 $ (50 )

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS A description of the valuation methodologies used for assets and liabilities measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. These valuation methodologies were applied to all of the Company’s financial assets and financial liabilities that are carried at fair value. Recurring Fair Value Measurements The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. September 30, 2015 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 14,587 $ 14,587 Available-for-sale securities: Municipal bonds and obligations — 102,226 — 102,226 Government guaranteed residential mortgage-backed securities — 67,344 — 67,344 Government-sponsored residential mortgage-backed securities — 905,912 — 905,912 Corporate bonds — 49,919 — 49,919 Trust preferred securities — 12,115 — 12,115 Other bonds and obligations — 3,197 — 3,197 Marketable equity securities 33,209 944 764 34,917 Loans held for sale (1) — 14,882 — 14,882 Derivative assets — 19,361 754 20,115 Derivative liabilities 365 32,809 22 33,196 (1) Loans held for sale excludes $10.6 million of loans for sale held shown on the balance sheet that are held at lower of cost or market. December 31, 2014 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 14,909 $ 14,909 Available-for-sale securities: Municipal bonds and obligations — 133,699 — 133,699 Government guaranteed residential mortgage-backed securities — 69,468 — 69,468 Government-sponsored residential mortgage-backed securities — 760,184 — 760,184 Corporate bonds — 54,151 — 54,151 Trust preferred securities — 14,667 1,548 16,215 Other bonds and obligations — 3,159 — 3,159 Marketable equity securities 53,806 358 778 54,942 Loans Held for Sale — 19,493 — 19,493 Derivative assets — 12,328 625 12,953 Derivative liabilities 417 18,259 93 18,769 There were no transfers between levels during the three and nine months ended September 30, 2015 or 2014 . Trading Security at Fair Value. The Company holds one security designated as a trading security. It is a tax advantaged economic development bond issued to the Company by a local nonprofit which provides wellness and health programs. The determination of the fair value for this security is determined based on a discounted cash flow methodology. Certain inputs to the fair value calculation are unobservable and there is little to no market activity in the security; therefore, the security meets the definition of a Level 3 security. The discount rate used in the valuation of the security is sensitive to movements in the 3-month LIBOR rate. Securities Available for Sale . AFS securities classified as Level 1 consist of publicly-traded equity securities for which the fair values can be obtained through quoted market prices in active exchange markets. AFS securities classified as Level 2 include most of the Company’s debt securities. The pricing on Level 2 was primarily sourced from third party pricing services, overseen by management, and is based on models that consider standard input factors such as dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and condition, among other things. The Company owns one privately owned equity security classified as Level 3. The security’s fair value is determined through unobservable issuer-provided financial information and a pricing model utilizing peer data. Loans held for sale. The Company elected the fair value option for all loans held for sale (HFS) originated for sale on or after May 1, 2012. Loans HFS are classified as Level 2 as the fair value is based on input factors such as quoted prices for similar loans in active markets. Aggregate Fair Value September 30, 2015 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans Held for Sale (1) $ 14,882 $ 14,389 $ 493 (1) Loans held for sale excludes $10.6 million of loans for sale held shown on the balance sheet that are held at lower of cost or market. Aggregate Fair Value December 31, 2014 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans Held for Sale $ 19,493 $ 18,885 $ 608 The changes in fair value of loans held for sale for the three and nine months ended September 30, 2015 , were losses of $44 thousand and $115 thousand , respectively. The changes in fair value of loans held for sale for the three and nine months ended September 30, 2014 , were gains of $427 thousand and $467 thousand , respectively. The changes in fair value are included in mortgage banking income in the Consolidated Statements of Income. Derivative Assets and Liabilities. Interest Rate Swap. The valuation of the Company’s interest rate swaps is obtained from a third-party pricing service and is determined using a discounted cash flow analysis on the expected cash flows of each derivative. The pricing analysis is based on observable inputs for the contractual terms of the derivatives, including the period to maturity and interest rate curves. The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting and any applicable credit enhancements, such as collateral postings. Although the Company has determined that the majority of the inputs used to value its interest rate derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of September 30, 2015 , the Company has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, the Company has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Interest Rate Lock Commitments. The Company enters into IRLCs for residential mortgage loans, which commit the Company to lend funds to a potential borrower at a specific interest rate and within a specified period of time. The estimated fair value of commitments to originate residential mortgage loans for sale is based on quoted prices for similar loans in active markets. However, this value is adjusted by a factor which considers the likelihood that the loan in a lock position will ultimately close, and by the non-refundable costs of originating the loan. The closing ratio is derived from the Bank’s internal data and is adjusted using significant management judgment. The costs to originate are primarily based on the Company’s internal commission rates that are not observable. As such, IRLCs are classified as Level 3 measurements. Forward Sale Commitments . The Company utilizes forward sale commitments as economic hedges against potential changes in the values of the IRLCs and loans originated for sale. To Be Announced (“TBA”) mortgage-backed securities forward commitment sales are used as the hedging instrument, are classified as Level 1, and consist of publicly-traded debt securities for which identical fair values can be obtained through quoted market prices in active exchange markets. The fair values of the Company’s best efforts and mandatory delivery loan sale commitments are determined similarly to the IRLCs using quoted prices in the market place that are observable. However, costs to originate and closing ratios included in the calculation are internally generated and are based on management’s judgment and prior experience, which are considered factors that are not observable. As such, best efforts and mandatory forward commitments are classified as Level 3 measurements. The table below presents the changes in Level 3 assets and liabilities that were measured at fair value on a recurring basis for the three and nine months ended September 30, 2015 and 2014 . Assets (Liabilities) Securities Interest Rate Trading Available Lock Forward (In thousands) Security for Sale Commitments Commitments Three Months Ended September 30, 2015 June 30, 2015 $ 14,378 $ 773 $ 382 $ 50 Sale of AFS security — — — — Unrealized (loss) gain, net recognized in other non-interest income 351 — 1,366 — Unrealized gain included in accumulated other comprehensive loss — (9 ) — (72 ) Paydown of trading security (142 ) — — — Transfers to held for sale loans — — (994 ) — September 30, 2015 $ 14,587 $ 764 $ 754 $ (22 ) Nine Months Ended September 30, 2015 December 31, 2014 $ 14,909 $ 2,326 $ 625 $ (93 ) Sale of AFS security — (1,327 ) — — Unrealized (loss) gain, net recognized in other non-interest income 103 — 4,037 — Unrealized gain included in accumulated other comprehensive loss — (235 ) — 71 Paydown of trading security (425 ) — — — Transfers to held for sale loans — — (3,908 ) — September 30, 2015 $ 14,587 $ 764 $ 754 $ (22 ) Unrealized gains (losses) relating to instruments still held at September 30, 2015 $ 2,457 $ (6 ) $ 754 $ (22 ) Assets (Liabilities) Securities Interest Rate Trading Available Lock Forward (In thousands) Security for Sale Commitments Commitments Three Months Ended September 30, 2014 June 30, 2014 $ 14,971 $ 2,217 $ 660 $ (163 ) Purchase of Marketable Equity Security — — — — Unrealized (loss) gain, net recognized in other non-interest income (91 ) — 769 240 Unrealized gain included in accumulated other comprehensive loss — 79 — — Paydown of trading account security (135 ) — — — Transfers to held for sale loans — — (1,046 ) — September 30, 2014 $ 14,745 $ 2,296 $ 383 $ 77 Nine Months Ended September 30, 2014 December 31, 2013 $ 14,840 $ 1,964 $ 258 $ 19 Purchase of Marketable Equity Security — — — — Unrealized (loss) gain, net recognized in other non-interest income 308 — 2,563 58 Unrealized gain included in accumulated other comprehensive loss — 332 — — Paydown of trading account security (403 ) — — — Transfers to held for sale loans — — (2,438 ) — September 30, 2014 $ 14,745 $ 2,296 $ 383 $ 77 Unrealized gains (losses) relating to instruments still held at September 30, 2014 $ — $ (1,028 ) $ 383 $ 77 Quantitative information about the significant unobservable inputs within Level 3 recurring assets and liabilities is as follows: Fair Value Significant Unobservable Input (In thousands) September 30, 2015 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading Security $ 14,587 Discounted Cash Flow Discount Rate 2.30 % AFS Securities 764 Pricing Model Median Peer Price/Tangible Book Value Percentage Multiple 96.87 % Forward Commitments (22 ) Historical Trend Closing Ratio 89.36 % Pricing Model Origination Costs, per loan $ 2,500 Interest Rate Lock Commitment 754 Historical Trend Closing Ratio 89.36 % Pricing Model Origination Costs, per loan $ 2,500 Total $ 16,083 Fair Value Significant Unobservable Input (In thousands) December 31, 2014 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading Security $ 14,909 Discounted Cash Flow Discount Rate 2.60 % AFS Securities 2,326 Discounted Cash Flow Discount Rate 13.74 % Credit Spread 11.06 % Forward Commitments (93 ) Historical Trend Closing Ratio 91.07 % Pricing Model Origination Costs, per loan $ 2,500 Interest Rate Lock Commitment 625 Historical Trend Closing Ratio 91.07 % Pricing Model Origination Costs, per loan $ 2,500 Total $ 17,767 Non-Recurring Fair Value Measurements The Company is required, on a non-recurring basis, to adjust the carrying value or provide valuation allowances for certain assets using fair value measurements in accordance with GAAP. The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured at fair value on a non-recurring basis. September 30, 2015 December 31, 2014 Three months ended September 30, 2015 Nine months ended September 30, 2015 Fair Value Measurement Date as of September 30, 2015 Level 3 Level 3 Total Total Level 3 (In thousands) Inputs Inputs Gains (Losses) Gains (Losses) Inputs Assets Impaired loans $ 21,396 $ 5,820 $ 14,737 $ 15,576 September 2015 Capitalized mortgage servicing rights 5,028 3,757 — — August 2015 Other real estate owned 2,487 2,049 160 (125 ) October 2013 - August 2015 Total $ 28,911 $ 11,626 $ 14,897 $ 15,451 Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value (in thousands) September 30, 2015 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 21,396 Fair value of collateral Loss severity 0.17% to 39.08% (8.13%) Appraised value $1.6 to $4,713.4 ($1,938.1) Capitalized mortgage servicing rights 5,028 Discounted cash flow Constant prepayment rate (CPR) 7.49% to 12.36% (10.23%) Discount rate 10.00% to 15.00% (10.86%) Other real estate owned 2,487 Fair value of collateral Appraised value $80 to $2,260.0 ($1,662.6) Total $ 28,911 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. Fair Value (in thousands) December 31, 2014 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 5,820 Fair value of collateral Loss severity 0.31% to 38.7% (12.65%) Appraised value $5 to $1,600.0 ($912.7) Capitalized mortgage servicing rights 3,757 Discounted cash flow Constant prepayment rate (CPR) 7.83% to 19.00% (9.92%) Discount rate 10.00% to 13.00% (10.43%) Other real estate owned 2,049 Fair value of collateral Appraised value $57 to $700.0 ($462.6) Total $ 11,626 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. There were no Level 1 or Level 2 nonrecurring fair value measurements for the periods ended September 30, 2015 and December 31, 2014 . Impaired Loans. Loans are generally not recorded at fair value on a recurring basis. Periodically, the Company records non-recurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Non-recurring adjustments can also include certain impairment amounts for collateral-dependent loans calculated when establishing the allowance for credit 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 appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. However, the choice of observable data is subject to significant judgment, and there are often adjustments based on judgment in order to make observable data comparable and to consider the impact of time, the condition of properties, interest rates, and other market factors on current values. Additionally, commercial real estate appraisals frequently involve discounting of projected cash flows, which relies inherently on unobservable data. Therefore, nonrecurring fair value measurement adjustments that relate to real estate collateral have generally been classified as Level 3. Estimates of fair value for other collateral that supports commercial loans are generally based on assumptions not observable in the marketplace and therefore such valuations have been classified as Level 3. Capitalized mortgage loan servicing rights . A loan servicing right asset represents the amount by which the present value of the estimated future net cash flows to be received from servicing loans exceed adequate compensation for performing the servicing. The fair value of servicing rights is estimated using a present value cash flow model. The most important assumptions used in the valuation model are the anticipated rate of the loan prepayments and discount rates. Adjustments are only recorded when the discounted cash flows derived from the valuation model are less than the carrying value of the asset. Although some assumptions in determining fair value are based on standards used by market participants, some are based on unobservable inputs and therefore are classified in Level 3 of the valuation hierarchy. Other real estate owned (“OREO”). OREO results from the foreclosure process on residential or commercial loans issued by the Bank. Upon assuming the real estate, the Company records the property at the fair value of the asset less the estimated sales costs. Thereafter, OREO properties are recorded at the lower of cost or fair value less the estimated sales costs. OREO fair values are primarily determined based on Level 3 data including sales comparables and appraisals. Summary of Estimated Fair Values of Financial Instruments The estimated fair values, and related carrying amounts, of the Company’s financial instruments follow. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. September 30, 2015 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 93,571 $ 93,571 $ 93,571 $ — $ — Trading security 14,587 14,587 — — 14,587 Securities available for sale 1,175,630 1,175,630 33,209 1,141,657 764 Securities held to maturity 133,165 136,102 — — 136,102 FHLB bank stock and restricted securities 73,069 73,069 — 73,069 — Net loans 5,626,750 5,686,036 — — 5,686,036 Loans held for sale 25,472 25,472 — 25,472 — Accrued interest receivable 20,436 20,436 — 20,436 — Cash surrender value of bank-owned life insurance policies 124,278 124,278 — 124,278 — Derivative assets 20,115 20,115 — 19,361 754 Assets held for sale 1,044 1,044 — 1,044 — Financial Liabilities Total deposits $ 5,507,329 $ 5,509,851 $ — $ 5,509,851 $ — Short-term debt 1,095,300 1,095,555 — 1,095,555 — Long-term Federal Home Loan Bank advances 116,513 119,780 — 119,780 — Subordinated borrowings 89,798 93,637 — 93,637 — Derivative liabilities 33,196 33,196 365 32,809 22 December 31, 2014 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 71,754 $ 71,754 $ 71,754 $ — $ — Trading security 14,909 14,909 — — 14,909 Securities available for sale 1,091,818 1,091,818 53,806 1,035,686 2,326 Securities held to maturity 43,347 44,997 — — 44,997 FHLB bank stock and restricted securities 55,720 55,720 — 55,720 — Net loans 4,644,938 4,695,256 — — 4,695,256 Loans held for sale 19,493 19,493 — 19,493 — Accrued interest receivable 17,274 17,274 — 17,274 — Cash surrender value of bank-owned life insurance policies 104,588 104,588 — 104,588 — Derivative assets 12,953 12,953 — 12,328 625 Assets held for sale 1,280 1,280 — 1,280 — Financial Liabilities Total deposits $ 4,654,679 $ 4,655,234 $ — $ 4,655,234 $ — Short-term debt 900,900 900,983 — 900,983 — Long-term Federal Home Loan Bank advances 61,676 63,283 — 63,283 — Subordinated borrowings 89,747 93,441 — 93,441 — Derivative liabilities 18,769 18,769 417 18,259 93 Other than as discussed above, the following methods and assumptions were used by management to estimate the fair value of significant classes of financial instruments for which it is practicable to estimate that value. Cash and cash equivalents. Carrying value is assumed to represent fair value for cash and cash equivalents that have original maturities of ninety days or less. FHLB bank stock and restricted securities. Carrying value approximates fair value based on the redemption provisions of the issuers. Cash surrender value of life insurance policies. Carrying value approximates fair value. Loans, net. The carrying value of the loans in the loan portfolio is based on the cash flows of the loans discounted over their respective loan origination rates. The origination rates are adjusted for substandard and special mention loans to factor the impact of declines in the loan’s credit standing. The fair value of the loans is estimated by discounting future cash flows using the current interest rates at which similar loans with similar terms would be made to borrowers of similar credit quality. Accrued interest receivable. Carrying value approximates fair value. Deposits. The fair value of demand, non-interest bearing checking, savings and money market deposits is determined as the amount payable on demand at the reporting date. The fair value of time deposits is estimated by discounting the estimated future cash flows using market rates offered for deposits of similar remaining maturities. Borrowed funds. The fair value of borrowed funds is estimated by discounting the future cash flows using market rates for similar borrowings. Such funds include all categories of debt and debentures in the table above. Subordinated borrowings. The Company utilizes a pricing service along with internal models to estimate the valuation of its junior subordinated debentures. The junior subordinated debentures re-price every ninety days. Off-balance-sheet financial instruments. Off-balance-sheet financial instruments include standby letters of credit and other financial guarantees and commitments considered immaterial to the Company’s financial statements.

NET INTEREST INCOME AFTER PROVI

NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	9 Months Ended
	Sep. 30, 2015
Banking and Thrift, Interest [Abstract]
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES Presented below is net interest income after provision for loan losses for the three months ended September 30, 2015 and 2014, respectively. Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Net interest income $ 56,971 $ 44,949 $ 155,101 $ 132,044 Provision for loan losses 4,240 3,685 12,295 11,070 Net interest income after provision for loan losses $ 52,731 $ 41,264 $ 142,806 $ 120,974

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On October 27, 2015, the Company entered into a purchase and assumption agreement with 44 Business Capital, LLC and Parke Bank. The Company will acquire the business model of 44 Business Capital and certain other assets of Parke Bank's SBA 7(a) loan program operations. The Company will also purchase certain small business loans from Parke Bank. The transaction is subject to receipt of required regulatory approvals and is expected to be completed during the first quarter of 2016. This merger agreement had no effect on the Company’s financial statements for the periods presented.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and contain all adjustments, consisting solely of normal, recurring adjustments, necessary for a fair presentation of results for such periods. In addition, these interim financial statements have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X, and accordingly, certain information and footnote disclosures normally included in financial statements prepared according to U.S. GAAP have been omitted. The results for any interim period are not necessarily indicative of results for the full year. These consolidated financial statements should be read in conjunction with the audited financial statements and note disclosures for Berkshire Hills Bancorp, Inc. (the “Company”) previously filed with the Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.
Reclassifications	Reclassifications Certain items in prior financial statements have been reclassified to conform to the current presentation.
Recently Adopted Accounting Standards and Future Application of Accounting Pronouncements	Recently Adopted Accounting Standards In January 2014, the Financial Accounting Standard Board “FASB” issued Accounting Standard Updated “ASU” ASU No. 2014-01, “Accounting for Investments in Qualified Affordable Housing Projects.” ASU No. 2014-01 permits reporting entities to make an accounting policy election to account for investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense. This new guidance also requires new disclosures for all investors in these projects. ASU No. 2014-01 is effective for interim and annual reporting periods beginning after December 15, 2014. Upon adoption, the guidance must be applied retrospectively to all periods presented. However, entities that use the effective yield method to account for investments in these projects before adoption may continue to do so for these pre-existing investments. The Company has elected not to adopt the proportional amortization method, which had no impact on our consolidated financial statements. Also in January 2014, the FASB issued ASU No. 2014-04, “Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure.” The objective of this guidance is to clarify when an in substance repossession or foreclosure occurs, that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. ASU No. 2014-04 states that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, ASU No. 2014-04 requires interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. ASU No. 2014-04 is effective for interim and annual reporting periods beginning after December 15, 2014. The Company adopted the provisions of ASU No. 2014-04 effective January 1, 2015, which did not have a material effect on our consolidated financial statements. See Note 6. Loan Loss Allowance to the Consolidated Financial Statements for the disclosures required by ASU No. 2014-04. In June 2014, the FASB issued ASU No. 2014-11 related to repurchase-to-maturity transactions, repurchase financing and disclosures. The pronouncement changes the accounting for repurchase-to-maturity transactions and linked repurchase financings to secured borrowing accounting, which is consistent with the accounting for other repurchase agreements. The pronouncement also requires two new disclosures. The first disclosure requires an entity to disclose information on transfers accounted for as sales in transactions that are economically similar to repurchase agreements. The second disclosure provides increased transparency about the types of collateral pledged in repurchase agreements and similar transactions accounted for as secured borrowings. The pronouncement is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is not permitted. As of March 31, 2015, the Company did not have any repurchase transactions, and therefore the adoption of this pronouncement did not have an impact on our consolidated financial statements. In August 2014, the FASB issued ASU No. 2014-14 related to classification of certain government-guaranteed mortgage loans upon foreclosure. The objective of this guidance is to reduce diversity in practice related to how creditors classify government-guaranteed mortgage loans, including FHA or VA guaranteed loans, upon foreclosure. Some creditors reclassify those loans to real estate consistent with other foreclosed loans that do not have guarantees; others reclassify the loans to other receivables. The amendments in this guidance require that a mortgage loan be derecognized and that a separate other receivable be recognized upon foreclosure if the following conditions are met: (1) The loan has a government guarantee that is not separable from the loan before foreclosure; (2) At the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim; and (3) At the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed. Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. The pronouncement is effective for interim and annual reporting periods beginning after December 15, 2014. The Company adopted the provisions of ASU No. 2014-14 effective January 1, 2015, which did not have a material effect on our consolidated financial statements. Future Application of Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09 related to the recognition of revenue from contracts with customers. The new revenue pronouncement creates a single source of revenue guidance for all companies in all industries and is more principles-based than current revenue guidance. The pronouncement provides a five-step model for a company to recognize revenue when it transfers control of goods or services to customers at an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. The five steps are (1) identify the contract with the customer, (2) identify the separate performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the separate performance obligations and (5) recognize revenue when each performance obligation is satisfied. The standard is effective for public entities for interim and annual reporting periods beginning after December 15, 2016; early adoption is not permitted. However, in July 2015, the FASB voted to approve deferring the effective date by one year (i.e., interim and annual reporting periods beginning after December 15, 2017). Early adoption is permitted, but not before the original effective date (i.e., interim and annual reporting periods beginning after December 15, 2016). For financial reporting purposes, the standard allows for either full retrospective adoption, meaning the standard is applied to all of the periods presented, or modified retrospective adoption, meaning the standard is applied only to the most current period presented in the financial statements with the cumulative effect of initially applying the standard recognized at the date of initial application. The Company is currently evaluating the provisions of ASU No. 2014-09, and will be closely monitoring developments and additional guidance to determine the potential impact the new standard will have on our consolidated financial statements. In February 2015, the FASB issued ASU No. 2015-02, “Amendments to the Consolidation Analysis.” This ASU affects reporting entities that are required to evaluate whether they should consolidate certain legal entities. Specifically, the amendments: (1) Modify the evaluation of whether limited partnerships and similar legal entities are variable interest entities (“VIEs”) or voting interest entities; (2) Eliminate the presumption that a general partner should consolidate a limited partnership; (3) Affect the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships; and (4) Provide a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds. ASU No. 2015-02 is effective for interim and annual reporting periods beginning after December 15, 2015. The adoption of this pronouncement is not expected to have a material impact on our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-05, “Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement.” This ASU provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance does not change the accounting for a customer’s accounting for service contracts. ASU No. 2015-05 is effective for interim and annual reporting periods beginning after December 15, 2015. The adoption of this pronouncement is not expected to have a material impact on our consolidated financial statements. In September 2015, the FASB issued ASU No. 2015-16, “Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments.” This ASU eliminates the requirement to retrospectively adjust the financial statements for measurement-period adjustments that occur in periods after a business combination is consummated. Measurement period adjustments are calculated as if they were known at the acquisition date, but are recognized in the reporting period in which they are determined. Additional disclosures are required about the impact on current-period income statement line items of adjustments that would have been recognized in prior periods if prior-period information had been revised. The guidance is effective for annual periods beginning after December 15, 2015 and is to be applied prospectively to adjustments of provisional amounts that occur after the effective date. Early application is permitted. The adoption of this pronouncement is not expected to have a material impact on our consolidated financial statements.

ACQUISITION (Tables)

ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2015
Business Acquisition [Line Items]
Pro Forma Financial Information	Information in the following table is shown in thousands, except earnings per share: Pro Forma (unaudited) Nine Months Ended September 30, 2015 2014 Net interest income $ 171,485 $ 161,316 Non-interest income 41,490 36,455 Net income 41,341 31,079 Pro forma earnings per share: Basic $ 1.36 $ 1.02 Diluted $ 1.35 $ 1.02
Hampden Bancorp Inc
Business Acquisition [Line Items]
Summary of Consideration Paid, and Fair Values of the Assets Acquired and Liabilities Assumed	Consideration paid, and fair values of Hampden’s assets acquired and liabilities assumed, along with the resulting goodwill, are summarized in the following tables: (in thousands) As Acquired Fair Value Adjustments As Recorded at Acquisition Consideration paid: Berkshire Hills Bancorp common stock issued to Hampden common stockholders $ 114,604 Fair value of Hampden shares previously owned by the Company prior to acquisition 4,632 Total consideration paid $ 119,236 Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: Cash and short-term investments $ 83,134 $ — $ 83,134 Investment securities 72,439 (224 ) (a) 72,215 Loans 501,870 (8,101 ) (b) 493,769 Premises and equipment 4,449 775 (c) 5,224 Core deposit intangibles — 2,780 (d) 2,780 Deferred tax assets, net 3,875 3,091 (e) 6,966 Other assets 22,919 560 (f) 23,479 Deposits (482,130 ) (1,439 ) (g) (483,569 ) Borrowings (117,135 ) (2,380 ) (h) (119,515 ) Other liabilities (8,395 ) (124 ) (i) (8,519 ) Total identifiable net assets $ 81,026 $ (5,062 ) $ 75,964 Goodwill $ 43,272 Explanation of Certain Fair Value Adjustments (a) The adjustment represents the write down of the book value of investments to their estimated fair value based on fair values on the date of acquisition. (b) The adjustment represents the write down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. Loans that met the criteria and are being accounted for in accordance with ASC 310-30 had a book value of $28.5 million and have a fair value $16.7 million . Non-impaired loans accounted for under ASC 310-10 had a book value of $473.4 million and have a fair value of $ 477.1 million . ASC 310-30 loans have a $4.0 million fair value adjustment discount that is accretable in earnings over an estimated five year life using the effective yield as determined on the date of acquisition. The effective yield is periodically adjusted for changes in expected cash flows. ASC 310-10 loans have a $0.4 million fair value adjustment premium that is amortized into expense over the remaining term of the loans using the effective interest method, or a straight-line method if the loan is a revolving credit facility. (c) The amount represents the adjustment of the book value of buildings and equipment, to their estimated fair value based on appraisals and other methods. The adjustments will be depreciated over the estimated economic lives of the assets. (d) The adjustment represents the value of the core deposit base assumed in the acquisition. The core deposit asset was recorded as an identifiable intangible asset and will be amortized using a straight-line method over the average life of the deposit base, which is estimated to be nine years. (e) Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. (f) The amount consists of a $0.2 million fair value adjustment to write-down other real estate owned based on market report data, a $0.3 million write-down of mortgage servicing assets acquired based on valuation reports, a $0.5 million write-off of prepaid assets due to obsolescence, and a $1.6 million measurement period adjustment increase to current taxes receivable. These adjustments are not accretable into earnings in the statement of income. (g) The adjustment is necessary because the weighted average interest rate of time deposits exceeded the cost of similar funding at the time of acquisition. The amount will be amortized using an accelerated method over the estimated useful life of two years. (h) Adjusts borrowings to their estimated fair value, which is calculated based on the amount of prepayment penalties that would be incurred if the borrowings were exited with the Federal Home Loan Bank of Boston on the date of acquisition. (i) Adjusts the book value of other liabilities to their estimated fair value at the acquisition date. The adjustment consists of a $0.4 million write-off of deferred revenue, a $0.3 million increase to post-retirement liabilities due to change-in-control provisions, and a $0.2 million increase related to non-level leases.
Schedule of Acquired Loan Portfolio	Information about the acquired loan portfolio subject to ASC 310-30 as of April 17, 2015 is, as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 28,505 Contractual cash flows not expected to be collected (nonaccretable discount) (7,884 ) Expected cash flows at acquisition 20,621 Interest component of expected cash flows (accretable discount) (3,950 ) Fair value of acquired loans $ 16,671
Firestone Financial Corp.
Business Acquisition [Line Items]
Summary of Consideration Paid, and Fair Values of the Assets Acquired and Liabilities Assumed	Consideration paid, and fair values of Firestone’s assets acquired and liabilities assumed, along with the resulting goodwill, are summarized in the following table: Fair Value As Recorded at (in thousands) As Acquired Adjustments Acquisition Consideration paid: Berkshire Hills Bancorp common stock issued to Firestone common stockholders $ 42,107 Cash paid to Firestone common stockholders 13,387 Total merger consideration (1) $ 55,494 Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value: Cash and short-term investments 4,577 — 4,577 Loans 194,622 (2,668 ) (a) 191,954 Premises and equipment 1,356 (835 ) (b) 521 Deferred tax assets, net 162 2,850 (c) 3,012 Other assets 1,863 (1,002 ) (d) 861 Borrowings (1) (159,312 ) (159,312 ) Other liabilities (3,198 ) 76 (e) (3,122 ) Total identifiable net assets 40,070 (1,579 ) 38,491 Goodwill $ 17,003 (1) Amounts exclude $11.8 million of Firestone's commercial loan with the Company, which was effectively settled upon acquisition. Explanation of Certain Fair Value Adjustments (a) The adjustment represents a write-down of the book value of loans to their estimated fair value based on current interest rates and expected cash flows, which includes an estimate of expected loan loss inherent in the portfolio. Loans that met the criteria and are being accounted for in accordance with ASC 310-30 had a book value of $5.4 million and have a fair value $1.5 million . Non-impaired loans accounted for under ASC 310-10 had a book value of $192.7 million and have a fair value of $190.4 million . ASC 310-30 loans have a $0.8 million fair value adjustment discount that is accretable in earnings over an estimated three year life using the effective yield as determined on the date of acquisition. The effective yield is periodically adjusted for changes in expected cash flows. ASC 310-10 loans have a $2.3 million fair value adjustment discount that is amortized into earnings over the remaining term of the loans using the effective interest method. (b) The adjustment is a write-off of capitalized costs associated with Firestone’s internally developed accounting software, the development of which has been ceased due to pending conversion of Firestone’s accounting system to the Company’s existing system. (c) Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. (d) The adjustment consists of a $0.8 million write-off of capitalized loan costs due to no future economic benefits, a $117 thousand write-off of equipment held for sale due to an estimated zero resale value, and a $75 thousand swap termination fee for prepayment of Firestone’s borrowings. (e) The adjustment is a write-off of a deferred rent accrual.
Schedule of Acquired Loan Portfolio	Information about the acquired loan portfolio subject to ASC 310-30 as of August 7, 2015 is as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 5,369 Contractual cash flows not expected to be collected (nonaccretable discount) (3,000 ) Expected cash flows at acquisition 2,369 Interest component of expected cash flows (accretable discount) (827 ) Fair value of acquired loans $ 1,542

SECURITIES AVAILABLE FOR SALE27

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Summary of securities available for sale ("AFS") and held to maturity	The following is a summary of securities available for sale and held to maturity: (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 30, 2015 Securities available for sale Debt securities: Municipal bonds and obligations $ 98,790 $ 3,988 $ (552 ) $ 102,226 Government-guaranteed residential mortgage-backed securities 68,785 748 (113 ) 69,420 Government-sponsored residential mortgage-backed securities 893,307 12,317 (1,788 ) 903,836 Corporate bonds 51,996 268 (2,345 ) 49,919 Trust preferred securities 11,730 385 — 12,115 Other bonds and obligations 3,189 8 — 3,197 Total debt securities 1,127,797 17,714 (4,798 ) 1,140,713 Marketable equity securities 31,345 5,252 (1,680 ) 34,917 Total securities available for sale 1,159,142 22,966 (6,478 ) 1,175,630 Securities held to maturity Municipal bonds and obligations 95,833 1,897 (306 ) 97,424 Government-sponsored residential mortgage-backed securities 68 4 — 72 Tax advantaged economic development bonds 36,934 1,342 — 38,276 Other bonds and obligations 330 — — 330 Total securities held to maturity 133,165 3,243 (306 ) 136,102 Total $ 1,292,307 $ 26,209 $ (6,784 ) $ 1,311,732 December 31, 2014 Securities available for sale Debt securities: Municipal bonds and obligations $ 127,014 $ 6,859 $ (174 ) $ 133,699 Government-guaranteed residential mortgage-backed securities 68,972 702 (206 ) 69,468 Government-sponsored residential mortgage-backed securities 755,893 7,421 (3,130 ) 760,184 Corporate bonds 55,134 120 (1,103 ) 54,151 Trust preferred securities 16,607 820 (1,212 ) 16,215 Other bonds and obligations 3,211 — (52 ) 3,159 Total debt securities 1,026,831 15,922 (5,877 ) 1,036,876 Marketable equity securities 48,993 7,322 (1,373 ) 54,942 Total securities available for sale 1,075,824 23,244 (7,250 ) 1,091,818 Securities held to maturity Municipal bonds and obligations 4,997 — — 4,997 Government-sponsored residential mortgage-backed securities 70 4 — 74 Tax advantaged economic development bonds 37,948 1,680 (34 ) 39,594 Other bonds and obligations 332 — — 332 Total securities held to maturity 43,347 1,684 (34 ) 44,997 Total $ 1,119,171 $ 24,928 $ (7,284 ) $ 1,136,815
Schedule of amortized cost and estimated fair value of available for sale (AFS) and held to maturity (HTM) securities, segregated by contractual maturity	The amortized cost and estimated fair value of available for sale (“AFS”) and held to maturity (“HTM”) securities, segregated by contractual maturity at September 30, 2015 are presented below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Mortgage-backed securities are shown in total, as their maturities are highly variable. Equity securities have no maturity and are also shown in total. Available for sale Held to maturity Amortized Fair Amortized Fair (In thousands) Cost Value Cost Value Within 1 year $ — $ — $ 4,404 $ 4,404 Over 1 year to 5 years 3,455 3,472 17,831 18,542 Over 5 years to 10 years 58,026 56,329 13,312 13,548 Over 10 years 104,224 107,656 97,550 99,536 Total bonds and obligations 165,705 167,457 133,097 136,030 Marketable equity securities 31,345 34,917 — — Residential mortgage-backed securities 962,092 973,256 68 72 Total $ 1,159,142 $ 1,175,630 $ 133,165 $ 136,102
Schedule of securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions	Securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions, are summarized as follows: Less Than Twelve Months Over Twelve Months Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair (In thousands) Losses Value Losses Value Losses Value September 30, 2015 Securities available for sale Debt securities: Municipal bonds and obligations $ 291 $ 14,940 $ 261 $ 6,982 $ 552 $ 21,922 Government-guaranteed residential mortgage-backed securities 25 2,624 88 8,697 113 11,321 Government-sponsored residential mortgage-backed securities 363 116,232 1,425 138,261 1,788 254,493 Corporate bonds 2,345 35,085 — — 2,345 35,085 Trust preferred securities — — — — — — Other bonds and obligations — 138 — 42 — 180 Total debt securities 3,024 169,019 1,774 153,982 4,798 323,001 Marketable equity securities 395 2,745 1,285 9,509 1,680 12,254 Total securities available for sale 3,419 171,764 3,059 163,491 6,478 335,255 Securities held to maturity Municipal bonds and obligations 231 20,149 75 2,933 306 23,082 Tax advantaged economic development bonds — — — — — — Total securities held to maturity 231 20,149 75 2,933 306 23,082 Total $ 3,650 $ 191,913 $ 3,134 $ 166,424 $ 6,784 $ 358,337 December 31, 2014 Securities available for sale Debt securities: Municipal bonds and obligations $ 8 $ 1,001 $ 166 $ 7,206 $ 174 $ 8,207 Government guaranteed residential mortgage-backed securities 46 7,122 160 16,727 206 23,849 Government-sponsored residential mortgage-backed securities 236 30,672 2,894 167,473 3,130 198,145 Corporate bonds 1,103 39,571 — — 1,103 39,571 Trust preferred securities 65 935 1,147 2,408 1,212 3,343 Other bonds and obligations — — 52 3,035 52 3,035 Total debt securities 1,458 79,301 4,419 196,849 5,877 276,150 Marketable equity securities 1,039 9,902 334 4,755 1,373 14,657 Total securities available for sale 2,497 89,203 4,753 201,604 7,250 290,807 Securities held to maturity Tax advantaged economic development bonds — — 34 7,972 34 7,972 Total securities held to maturity — — 34 7,972 34 7,972 Total $ 2,497 $ 89,203 $ 4,787 $ 209,576 $ 7,284 $ 298,779

LOANS (Tables)

LOANS (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of Loans	The following is a summary of total loans: September 30, 2015 December 31, 2014 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Residential mortgages: 1-4 family $ 1,382,068 $ 351,104 $ 1,733,172 $ 1,199,408 $ 268,734 $ 1,468,142 Construction 33,441 2,658 36,099 27,044 1,018 28,062 Total residential mortgages 1,415,509 353,762 1,769,271 1,226,452 269,752 1,496,204 Commercial real estate: Construction 203,858 43,508 247,366 169,189 4,201 173,390 Single and multi-family 202,187 41,042 243,229 140,050 53,168 193,218 Other commercial real estate 1,173,168 357,537 1,530,705 1,030,837 214,122 1,244,959 Total commercial real estate 1,579,213 442,087 2,021,300 1,340,076 271,491 1,611,567 Commercial and industrial loans: Asset based lending 330,706 — 330,706 341,246 — 341,246 Other commercial and industrial loans 484,476 250,143 734,619 411,945 51,175 463,120 Total commercial and industrial loans 815,182 250,143 1,065,325 753,191 51,175 804,366 Total commercial loans 2,394,395 692,230 3,086,625 2,093,267 322,666 2,415,933 Consumer loans: Home equity 299,250 57,313 356,563 252,681 65,951 318,632 Auto and other 306,685 145,786 452,471 346,480 103,351 449,831 Total consumer loans 605,935 203,099 809,034 599,161 169,302 768,463 Total loans $ 4,415,839 $ 1,249,091 $ 5,664,930 $ 3,918,880 $ 761,720 $ 4,680,600
Schedule of Activity in the Accretable Yield for the Acquired Loan Portfolio that Falls Under the Review of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer. Three Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of period $ 6,540 $ 2,440 Acquisitions 684 — Sales — — Reclassification from nonaccretable difference for loans with improved cash flows 1,214 1,214 Change in cash flows that do not affect nonaccretable difference — — Accretion (967 ) (458 ) Balance at end of period $ 7,471 $ 3,196 Nine Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of period $ 2,541 $ 2,559 Acquisitions 4,178 — Sales — — Reclassification from nonaccretable difference for loans with improved cash flows 2,950 2,793 Change in cash flows that do not affect nonaccretable difference — (149 ) Accretion (2,882 ) (2,007 ) Balance at end of period $ 7,471 $ 3,196
Summary of Past Due Loans	The following is a summary of past due loans at September 30, 2015 and December 31, 2014 : Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing September 30, 2015 Residential mortgages: 1-4 family $ 1,943 $ 1,288 $ 3,986 $ 7,217 $ 1,374,851 $ 1,382,068 $ 1,134 Construction — — — — 33,441 33,441 — Total 1,943 1,288 3,986 7,217 1,408,292 1,415,509 1,134 Commercial real estate: Construction — — 59 59 203,799 203,858 — Single and multi-family 133 149 64 346 201,841 202,187 64 Other commercial real estate 1,109 2,077 4,530 7,716 1,165,452 1,173,168 221 Total 1,242 2,226 4,653 8,121 1,571,092 1,579,213 285 Commercial and industrial loans: Asset based lending — — — — 330,706 330,706 — Other commercial and industrial loans 1,535 509 7,740 9,784 474,692 484,476 161 Total 1,535 509 7,740 9,784 805,398 815,182 161 Consumer loans: Home equity 563 275 2,416 3,254 295,996 299,250 1,030 Auto and other 966 131 471 1,568 305,117 306,685 5 Total 1,529 406 2,887 4,822 601,113 605,935 1,035 Total $ 6,249 $ 4,429 $ 19,266 $ 29,944 $ 4,385,895 $ 4,415,839 $ 2,615 Business Activities Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans Past Due > 90 days and Accruing December 31, 2014 Residential mortgages: 1-4 family $ 5,580 $ 146 $ 4,053 $ 9,779 $ 1,189,629 $ 1,199,408 $ 1,527 Construction 666 410 — 1,076 25,968 27,044 — Total 6,246 556 4,053 10,855 1,215,597 1,226,452 1,527 Commercial real estate: Construction — 2,000 720 2,720 166,469 169,189 — Single and multi-family 178 156 458 792 139,258 140,050 — Other commercial real estate 692 705 9,383 10,780 1,020,057 1,030,837 621 Total 870 2,861 10,561 14,292 1,325,784 1,340,076 621 Commercial and industrial loans: Asset based lending — — — — 341,246 341,246 — Other commercial and industrial loans 1,040 498 856 2,394 409,551 411,945 6 Total 1,040 498 856 2,394 750,797 753,191 6 Consumer loans: Home equity 333 1,000 1,387 2,720 249,961 252,681 230 Auto and other 831 65 315 1,211 345,269 346,480 10 Total 1,164 1,065 1,702 3,931 595,230 599,161 240 Total $ 9,320 $ 4,980 $ 17,172 $ 31,472 $ 3,887,408 $ 3,918,880 $ 2,394 Acquired Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Acquired Credit Impaired Total Loans Past Due > 90 days and Accruing September 30, 2015 Residential mortgages: 1-4 family $ 1,339 $ 322 $ 2,101 $ 3,762 $ 2,647 $ 351,104 $ 388 Construction — — — — — 2,658 — Total 1,339 322 2,101 3,762 2,647 353,762 388 Commercial real estate: Construction — — — — 2,038 43,508 — Single and multi-family — 2,556 130 2,686 1,372 41,042 — Other commercial real estate 728 — 1,195 1,923 14,200 357,537 — Total 728 2,556 1,325 4,609 17,610 442,087 — Commercial and industrial loans: Asset based lending — — — — — — — Other commercial and industrial loans 2,446 630 1,137 4,213 2,954 250,143 624 Total 2,446 630 1,137 4,213 2,954 250,143 624 Consumer loans: Home equity 299 335 785 1,419 117 57,313 37 Auto and other 1,179 189 892 2,260 138 145,786 106 Total 1,478 524 1,677 3,679 255 203,099 143 Total $ 5,991 $ 4,032 $ 6,240 $ 16,263 $ 23,466 $ 1,249,091 $ 1,155 Acquired Loans (in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Acquired Credit Impaired Total Loans Past Due > 90 days and Accruing December 31, 2014 Residential mortgages: 1-4 family $ 1,133 $ 638 $ 1,651 $ 3,422 $ 375 $ 268,734 $ 269 Construction — — — — — 1,018 — Total 1,133 638 1,651 3,422 375 269,752 269 Commercial real estate: — Construction — — 691 691 1,296 4,201 — Single and multi-family 277 — 572 849 5,477 53,168 — Other commercial real estate — 715 2,004 2,719 5,504 214,122 329 Total 277 715 3,267 4,259 12,277 271,491 329 Commercial and industrial loans: Asset based lending — — — — — — — Other commercial and industrial loans 202 32 855 1,089 986 51,175 — Total 202 32 855 1,089 986 51,175 — Consumer loans: Home equity 176 95 1,049 1,320 171 65,951 466 Auto and other 1,170 944 1,363 3,477 — 103,351 194 Total 1,346 1,039 2,412 4,797 171 169,302 660 Total $ 2,958 $ 2,424 $ 8,185 $ 13,567 $ 13,809 $ 761,720 $ 1,258
Summary of Information Pertaining to Non-Accrual Loans	The following is summary information pertaining to non-accrual loans at September 30, 2015 and December 31, 2014 : September 30, 2015 December 31, 2014 (In thousands) Business Activities Loans Acquired Loans (1) Total Business Activities Loans Acquired Loans (2) Total Residential mortgages: 1-4 family $ 2,852 $ 1,713 $ 4,565 $ 2,526 $ 1,382 $ 3,908 Construction — — — — — — Total 2,852 1,713 4,565 2,526 1,382 3,908 Commercial real estate: Construction 59 — 59 720 — 720 Single and multi-family — 130 130 458 141 599 Other commercial real estate 4,309 1,195 5,504 8,762 1,675 10,437 Total 4,368 1,325 5,693 9,940 1,816 11,756 Commercial and industrial loans: Other commercial and industrial loans 7,579 475 8,054 850 811 1,661 Total 7,579 475 8,054 850 811 1,661 Consumer loans: Home equity 1,386 748 2,134 1,157 583 1,740 Auto and other 466 786 1,252 305 1,169 1,474 Total 1,852 1,534 3,386 1,462 1,752 3,214 Total non-accrual loans $ 16,651 $ 5,047 $ 21,698 $ 14,778 $ 5,761 $ 20,539 _______________________________________ (1) At quarter end September 30, 2015 , acquired credit impaired loans accounted for $38.0 thousand of non-accrual loans that are not presented in the above table. (2) At December 31, 2014 , acquired credit impaired loans accounted for $1.2 million of non-accrual loans that are not presented in the above table.
Schedule of Loans Evaluated for Impairment	Loans evaluated for impairment as of September 30, 2015 and December 31, 2014 were as follows: Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total September 30, 2015 Loans receivable: Balance at end of period Individually evaluated for impairment $ 3,440 $ 13,082 $ 7,234 $ 596 $ 24,352 Collectively evaluated 1,412,069 1,566,131 807,948 605,339 4,391,487 Total $ 1,415,509 $ 1,579,213 $ 815,182 $ 605,935 $ 4,415,839 Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total December 31, 2014 Loans receivable: Balance at end of year Individually evaluated for impairment $ 3,238 $ 22,015 $ 743 $ 452 $ 26,448 Collectively evaluated for impairment 1,223,214 1,318,061 752,448 598,709 3,892,432 Total $ 1,226,452 $ 1,340,076 $ 753,191 $ 599,161 $ 3,918,880 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total September 30, 2015 Loans receivable: Balance at end of Period Individually evaluated for impairment $ 734 $ 5,841 $ — $ 543 $ 7,118 Purchased credit-impaired loans 2,647 17,610 2,954 255 23,466 Collectively evaluated $ 350,381 $ 418,636 $ 247,189 $ 202,301 $ 1,218,507 Total $ 353,762 $ 442,087 $ 250,143 $ 203,099 $ 1,249,091 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Total December 31, 2014 Loans receivable: Balance at end of year Individually evaluated for impairment $ 695 $ 4,515 $ 39 $ 199 $ 5,448 Purchased credit-impaired loans 375 12,277 986 171 13,809 Collectively evaluated for impairment $ 268,682 $ 254,699 $ 50,150 $ 168,932 $ 742,463 Total $ 269,752 $ 271,491 $ 51,175 $ 169,302 $ 761,720
Summary of Impaired Loans	The following is a summary of impaired loans at September 30, 2015 : Business Activities Loans September 30, 2015 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 1,111 $ 1,111 $ — Commercial real estate - construction 2,000 2,000 — Commercial real estate - single and multifamily — — — Other commercial real estate loans 3,529 3,529 — Other commercial and industrial loans 115 115 — Consumer - home equity 237 237 — Consumer - other 1 1 — With an allowance recorded: Residential mortgages - 1-4 family $ 2,081 $ 2,329 $ 248 Commercial real estate - construction — — — Commercial real estate - single and multifamily — — — Other commercial real estate loans 7,143 7,553 410 Other commercial and industrial loans 6,087 7,119 1,032 Consumer - home equity 226 248 22 Consumer - other 94 110 16 Total Residential mortgages $ 3,192 $ 3,440 $ 248 Commercial real estate 12,672 13,082 410 Commercial and industrial loans 6,202 7,234 1,032 Consumer 558 596 38 Total impaired loans $ 22,624 $ 24,352 $ 1,728 Acquired Loans September 30, 2015 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 313 $ 313 $ — Commercial real estate - construction — — — Commercial real estate - single and multifamily — — — Other commercial real estate loans 722 722 — Other commercial and industrial loans — — — Consumer - home equity — — — With an allowance recorded: Residential mortgages - 1-4 family $ 373 $ 421 $ 48 Commercial real estate - construction — — — Commercial real estate - single and multifamily 2,868 2,910 42 Other commercial real estate loans 2,051 2,208 157 Consumer - home equity 329 367 38 Consumer - other 144 177 33 Total Residential mortgages $ 686 $ 734 $ 48 Commercial real estate 5,641 5,840 199 Commercial and industrial loans — — — Consumer 473 544 71 Total impaired loans $ 6,800 $ 7,118 $ 318 The following is a summary of impaired loans at December 31, 2014 : Business Activities Loans December 31, 2014 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 2,528 $ 2,528 $ — Commercial real estate - construction 16,990 16,990 — Commercial real estate - single and multifamily — — — Other commercial real estate loans 102 102 — Other commercial and industrial loans 743 743 — Consumer - home equity 87 87 — Consumer - other — — — With an allowance recorded: Residential mortgages - 1-4 family $ 555 $ 710 $ 155 Commercial real estate - construction 3,511 4,431 920 Commercial real estate - single and multifamily 490 492 2 Other commercial real estate loans — — — Other commercial and industrial loans — — — Consumer - home equity 194 248 54 Consumer - other 105 117 12 Total Residential mortgages $ 3,083 $ 3,238 $ 155 Commercial real estate 21,093 22,015 922 Commercial and industrial loans 743 743 — Consumer 386 452 66 Total impaired loans $ 25,305 $ 26,448 $ 1,143 Acquired Loans December 31, 2014 (In thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance: Residential mortgages - 1-4 family $ 189 $ 189 $ — Other commercial real estate loans 5,206 5,206 — Other commercial and industrial loans 39 39 — Consumer - home equity — — — With an allowance recorded: Residential mortgages - 1-4 family $ 458 $ 506 $ 48 Other commercial real estate loans 383 431 48 Consumer - home equity 124 199 75 Total Residential mortgages $ 647 $ 695 $ 48 Other commercial real estate loans 5,589 5,637 48 Other commercial and industrial loans 39 39 — Consumer - home equity 124 199 75 Total impaired loans $ 6,399 $ 6,570 $ 171
Summary of the Average Recorded Investment and Interest Income Recognized on Impaired Loans	The following is a summary of the average recorded investment and interest income recognized on impaired loans as of September 30, 2015 and 2014 : Business Activities Loans Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Residential mortgages - 1-4 family $ 1,264 $ 32 $ 4,342 $ 140 Commercial real estate - construction 2,326 1 16,765 470 Commercial real estate - single and multifamily 80 — — — Other commercial real estate loans 9,787 157 2,117 — Commercial and industrial loans 234 7 1,582 60 Consumer - home equity 155 6 411 9 Consumer - other — — 122 3 With an allowance recorded: Residential mortgages - 1-4 family $ 1,795 $ 60 $ 396 $ 3 Commercial real estate - construction — — 3,776 30 Commercial real estate - single and multifamily — — — — Other commercial real estate loans 7,725 199 593 4 Commercial and industrial loans 3,610 103 — Consumer - home equity 248 — — — Consumer - other 113 3 Total Residential mortgages $ 3,059 $ 92 $ 4,738 $ 143 Commercial real estate 19,918 357 23,251 504 Commercial and industrial loans 3,844 110 1,582 60 Consumer loans 516 9 533 12 Total impaired loans $ 27,337 $ 568 $ 30,104 $ 719 Acquired Loans Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014 (in thousands) Average Recorded Investment Cash Basis Interest Income Recognized Average Recorded Investment Cash Basis Interest Income Recognized With no related allowance: Residential mortgages - 1-4 family $ 423 $ — $ 1,046 $ 8 Commercial real estate - construction 169 — — — Commercial real estate - single and multifamily 1,824 5 5,575 146 Other commercial real estate loans 593 60 — — Other commercial and industrial loans 42 3 457 13 Consumer - home equity 39 — 55 — Consumer - other — — — — With an allowance recorded: Residential mortgages - 1-4 family $ 409 $ 13 $ 164 $ 4 Commercial real estate - single and multifamily 2,878 82 — — Other commercial real estate loans 1,266 77 — — Other commercial and industrial loans — — — — Consumer - home equity 309 11 — — Consumer - other 19 4 — — Total Residential mortgages $ 832 $ 13 $ 1,210 $ 12 Other commercial real estate loans 6,730 224 5,575 146 Commercial and industrial loans 42 3 457 13 Consumer loans 367 15 55 — Total impaired loans $ 7,971 $ 255 $ 7,297 $ 171
Schedule of Recorded Investment and Number of Modifications for TDRs Identified During the Period	The following tables include the recorded investment and number of modifications identified during the three and nine months ended September 30, 2015 and for the three and nine months ended September 30, 2014, respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and nine months ending September 30, 2015 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. The modifications for the three and nine months ending September 30, 2014 were attributable to concessions granted as ordered by bankruptcy court, interest rate concessions and maturity date extensions. Three Months Ended September 30, 2015 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial - Construction — $ — $ — Commercial - Single and multifamily 2 307 307 Commercial - Other — — — Commercial and industrial - Other — — — Total 2 307 307 Nine Months Ended September 30, 2015 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial - Construction 1 $ 2,000 $ 2,000 Commercial - Single and multifamily 2 307 307 Commercial - Other 2 $ 1,694 $ 1,694 Commercial and industrial - Other 5 8,192 8,192 Total 10 12,193 12,193 Three Months Ended September 30, 2014 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Residential - 1-4 Family 2 $ 231 $ 232 Commercial - single and multifamily — — — Commercial - other 1 1,596 1,596 Total 3 $ 1,827 $ 1,828 Nine Months Ended September 30, 2014 (Dollars in thousands) Number of Pre-Modification Post-Modification Troubled Debt Restructurings Residential - 1-4 Family 5 $ 600 $ 598 Commercial - single and multifamily 1 623 623 Commercial - other 7 6,400 6,400 Total 13 $ 7,623 $ 7,621 The following table discloses the recorded investment and number of modifications for TDRs within the last three and nine months where a concession has been made, that then defaulted in the respective reporting period. Modifications that Subsequently Defaulted Three Months Ended September 30, 2015 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial and industrial - Other 2 $ 5,742 Modifications that Subsequently Defaulted Nine Months Ended September 30, 2015 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial - Other 1 $ 668 Commercial and industrial - Other 2 $ 5,742 Modifications that Subsequently Defaulted Three Months Ended September 30, 2014 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial - Other — $ — Modifications that Subsequently Defaulted Nine Months Ended September 30, 2014 Number of Contracts Recorded Investment Troubled Debt Restructurings Commercial - Other 2 $ 158
Schedule of TDR Activity	The following table presents the Company’s TDR activity for the three and nine months ended September 30, 2015 and 2014 : Three Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of the period $ 25,716 $ 15,113 Principal payments (1,538 ) (339 ) TDR status change (1) — (245 ) Other reductions/increases (2) (69 ) — Newly identified TDRs 307 1,828 Balance at end of the period $ 24,416 $ 16,357 Nine Months Ended September 30, (In thousands) 2015 2014 Balance at beginning of the period $ 16,714 $ 10,822 Principal payments (2,629 ) (1,299 ) TDR status change (1) — (886 ) Other reductions/increases (2) (1,862 ) 99 Newly identified TDRs 12,193 7,621 Balance at end of the period $ 24,416 $ 16,357 _______________________________________ (1) TDR status change classification represents TDR loans with a specified interest rate equal to or greater than the rate that the Company was willing to accept at the time of the restructuring for a new loan with comparable risk and the loan was on current payment status and not impaired based on the terms specified by the restructuring agreement. (2) Other reductions classification consists of transfer to other real estate owned and charge-offs and advances to loans.

LOAN LOSS ALLOWANCE (Tables)

LOAN LOSS ALLOWANCE (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of Activity in the Allowance for Loan Losses	Activity in the allowance for loan losses for the nine months ended September 30, 2015 and 2014 was as follows: Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2015 Balance at beginning of period $ 6,836 $ 14,690 $ 5,206 $ 5,928 $ 135 $ 32,795 Charged-off loans 762 5,751 1,288 815 — 8,616 Recoveries on charged-off loans 141 146 160 213 — 660 Provision/(releases) for loan losses 1,155 5,176 3,955 (398 ) (164 ) 9,724 Balance at end of period $ 7,370 $ 14,261 $ 8,033 $ 4,928 $ (29 ) $ 34,563 Individually evaluated for impairment 248 410 1,032 38 — 1,728 Collectively evaluated 7,122 13,851 7,001 4,890 (29 ) 32,835 Total $ 7,370 $ 14,261 $ 8,033 $ 4,928 $ (29 ) $ 34,563 Business Activities Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2014 Balance at beginning of period $ 6,937 $ 13,705 $ 5,173 $ 3,644 $ 68 $ 29,527 Charged-off loans 1,253 2,327 2,007 806 — 6,393 Recoveries on charged-off loans 118 8 87 229 — 442 Provision/(releases) for loan losses (224 ) 4,966 1,534 2,278 (26 ) 8,528 Balance at end of period $ 5,578 $ 16,352 $ 4,787 $ 5,345 $ 42 $ 32,104 Individually evaluated for impairment 30 2,409 312 — — 2,751 Collectively evaluated 5,548 13,943 4,475 5,345 42 29,353 Total $ 5,578 $ 16,352 $ 4,787 $ 5,345 $ 42 $ 32,104 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2015 Balance at beginning of period $ 615 $ 790 $ 1,093 $ 369 $ — $ 2,867 Charged-off loans 441 625 654 814 — 2,534 Recoveries on charged-off loans 42 418 186 67 — 713 Provision for loan losses 709 936 27 899 — 2,571 Balance at end of period $ 925 $ 1,519 $ 652 $ 521 $ — $ 3,617 Individually evaluated for impairment 48 199 — 71 — 318 Purchased credit-impaired loans — — — — — — Collectively evaluated 877 1,320 652 450 — 3,299 Total $ 925 $ 1,519 $ 652 $ 521 $ — $ 3,617 Acquired Loans (In thousands) Residential mortgages Commercial real estate Commercial and industrial loans Consumer Unallocated Total September 30, 2014 Balance at beginning of period $ 625 $ 2,339 $ 597 $ 235 $ — $ 3,796 Charged-off loans 1,087 1,287 422 1,004 — 3,800 Recoveries on charged-off loans 171 1 101 51 — 324 Provision for loan losses 818 5 725 994 — 2,542 Balance at end of period $ 527 $ 1,058 $ 1,001 $ 276 $ — $ 2,862 Individually evaluated for impairment — — — — — — Purchased credit-impaired loans — — — — — — Collectively evaluated 527 1,058 1,001 276 — 2,862 Total $ 527 $ 1,058 $ 1,001 $ 276 $ — $ 2,862
Schedule of Loans by Risk Rating	The following table presents the Company’s loans by risk rating at September 30, 2015 and December 31, 2014: Business Activities Loans Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 1,376,794 $ 1,195,209 $ 33,441 $ 26,634 $ 1,410,235 $ 1,221,843 Special mention 1,289 146 — 410 1,289 556 Substandard 3,985 4,053 — — 3,985 4,053 Total $ 1,382,068 $ 1,199,408 $ 33,441 $ 27,044 $ 1,415,509 $ 1,226,452 Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Single and multi-family Other Total commercial real estate (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 201,626 $ 166,295 $ 199,989 $ 137,533 $ 1,115,729 $ 959,836 $ 1,517,344 $ 1,263,664 Special mention — — — — 4,196 6,933 4,196 6,933 Substandard 2,232 2,894 2,198 2,517 53,170 63,995 57,600 69,406 Doubtful — — — — 73 73 73 73 Total $ 203,858 $ 169,189 $ 202,187 $ 140,050 $ 1,173,168 $ 1,030,837 $ 1,579,213 $ 1,340,076 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Asset based lending Other Total comm. and industrial loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 330,706 $ 341,246 $ 447,981 $ 404,846 $ 778,687 $ 746,092 Special mention — — 22,020 560 22,020 560 Substandard — — 14,475 6,539 14,475 6,539 Total $ 330,706 $ 341,246 $ 484,476 $ 411,945 $ 815,182 $ 753,191 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 297,864 $ 251,524 $ 306,219 $ 346,175 $ 604,083 $ 597,699 Nonperforming 1,386 1,157 466 305 1,852 1,462 Total $ 299,250 $ 252,681 $ 306,685 $ 346,480 $ 605,935 $ 599,161 Acquired Loans Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 347,262 $ 266,445 $ 2,658 $ 1,018 $ 349,920 $ 267,463 Special mention 510 638 — — 510 638 Substandard 3,332 1,651 — — 3,332 1,651 Total $ 351,104 $ 268,734 $ 2,658 $ 1,018 $ 353,762 $ 269,752 Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Single and multi-family Other Total commercial real estate (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ 41,470 $ 2,904 $ 33,963 $ 44,497 $ 336,965 $ 195,681 $ 412,398 $ 243,082 Special mention — — 634 533 1,334 4,868 1,968 5,401 Substandard 2,038 1,297 6,445 8,138 19,238 13,573 27,721 23,008 Total $ 43,508 $ 4,201 $ 41,042 $ 53,168 $ 357,537 $ 214,122 $ 442,087 $ 271,491 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Asset based lending Other Total comm. and industrial loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Grade: Pass $ — $ — $ 240,826 $ 45,757 $ 240,826 $ 45,757 Special mention — — 4,659 1,723 4,659 1,723 Substandard — — 4,658 3,695 4,658 3,695 Doubtful — — 40 — 40 — Total $ — $ — $ 250,143 $ 51,175 $ 250,143 $ 51,175 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer loans (In thousands) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 56,565 $ 65,368 $ 145,000 $ 102,182 $ 201,565 $ 167,550 Nonperforming 748 583 786 1,169 1,534 1,752 Total $ 57,313 $ 65,951 $ 145,786 $ 103,351 $ 203,099 $ 169,302
Summary of Information About Total Loans Rated Special Mention or Lower	The following table summarizes information about total loans rated Special Mention or lower as of September 30, 2015 and December 31, 2014. The table below includes consumer loans that are special mention and substandard accruing that are classified in the above table as performing based on payment activity. September 30, 2015 December 31, 2014 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Non-Accrual $ 16,651 $ 5,085 $ 21,736 $ 14,778 $ 6,927 $ 21,705 Substandard Accruing 62,370 32,408 94,778 66,995 23,839 90,834 Total Classified 79,021 37,493 116,514 81,773 30,766 112,539 Special Mention 27,911 7,665 35,576 9,113 8,800 17,913 Total Criticized $ 106,932 $ 45,158 $ 152,090 $ 90,886 $ 39,566 $ 130,452

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2015
Deposits [Abstract]
Summary of Time Deposits	A summary of time deposits is as follows: (In thousands) September 30, December 31, Time less than $100,000 $ 559,789 $ 515,570 Time $100,000 or more 1,380,424 940,176 Total time deposits $ 1,940,213 $ 1,455,746

BORROWED FUNDS (Tables)

BORROWED FUNDS (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	Borrowed funds at September 30, 2015 and December 31, 2014 are summarized, as follows: September 30, 2015 December 31, 2014 Weighted Weighted Average Average (dollars in thousands) Principal Rate Principal Rate Short-term borrowings: Advances from the FHLBB $ 1,095,300 0.30 % $ 890,900 0.24 % Other Borrowings — — 10,000 1.80 Total short-term borrowings: 1,095,300 0.30 900,900 0.23 Long-term borrowings: Advances from the FHLBB 116,513 1.93 61,676 0.93 Subordinated borrowings 74,334 7.00 74,283 7.00 Junior subordinated borrowings 15,464 2.18 15,464 2.08 Total long-term borrowings: 206,311 3.78 151,423 4.03 Total $ 1,301,611 0.85 % $ 1,052,323 0.79 %
Summary of Maturities of FHLBB Advances	A summary of maturities of FHLBB advances as of September 30, 2015 and December 31, 2014 is as follows: September 30, 2015 December 31, 2014 Weighted Weighted Average Average (in thousands, except rates) Principal Rate Principal Rate Fixed rate advances maturing: 2015 $ 903,308 0.28 % $ 940,900 0.24 % 2016 252,647 0.62 1,519 0.88 2017 33,618 2.46 5,000 4.33 2018 1,039 2.62 — — 2019 and beyond 21,201 2.80 5,157 3.85 Total FHLBB advances $ 1,211,813 0.46 % $ 952,576 0.28 %

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Schedule of Actual and Required Capital Ratios	The actual and required capital ratios were as follows: September 30, Regulatory December 31, Regulatory Company (consolidated) Total capital to risk weighted assets 11.7 % 10.0 % 11.4 % 10.0 % Common Equity Tier 1 Capital to risk weighted assets 9.7 6.5 N/A N/A Tier 1 capital to risk weighted assets 9.8 8.0 9.0 6.0 Tier 1 capital to average assets 7.6 5.0 7.0 5.0 Bank Total capital to risk weighted assets 11.0 % 10.0 % 10.8 % 10.0 % Common Equity Tier 1 Capital to risk weighted assets 9.8 6.5 N/A N/A Tier 1 capital to risk weighted assets 9.8 8.0 9.3 6.0 Tier 1 capital to average assets 7.6 5.0 7.2 5.0
Schedule of Components of Accumulated Other Comprehensive Income	Components of accumulated other comprehensive income is as follows: (In thousands) September 30, December 31, Other accumulated comprehensive income, before tax: Net unrealized holding gain on AFS securities $ 17,467 $ 15,993 Net (loss) on effective cash flow hedging derivatives (10,785 ) (3,299 ) Net unrealized holding (loss) on pension plans (3,692 ) (2,291 ) Income taxes related to items of accumulated other comprehensive income: Net unrealized holding gain on AFS securities (6,769 ) (6,077 ) Net (loss) on effective cash flow hedging derivatives 4,346 1,330 Net unrealized holding (loss) on pension plans 1,488 923 Accumulated other comprehensive income $ 2,055 $ 6,579
Schedule of Components of Other Comprehensive Income	The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2015 and 2014 : (In thousands) Before Tax Tax Effect Net of Tax Three Months Ended September 30, 2015 Net unrealized holding gains on AFS securities: x x Net unrealized gains arising during the period $ 8,256 $ (3,204 ) $ 5,052 Less: reclassification adjustment for (gains) realized in net income (49 ) 18 (31 ) Net unrealized holding gain on AFS securities 8,207 (3,186 ) 5,021 Net loss on cash flow hedging derivatives: Net unrealized loss arising during the period (4,369 ) 1,761 (2,608 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net loss on cash flow hedging derivatives (4,369 ) 1,761 (2,608 ) Net unrealized holding loss on pension plans Net unrealized gain arising during the period — — — Less: reclassification adjustment for gains (losses) realized in net income 65 (26 ) 39 Net unrealized holding gain on pension plans 65 (26 ) 39 Other comprehensive income $ 3,903 $ (1,451 ) $ 2,452 Three Months Ended September 30, 2014 Net unrealized holding loss on AFS securities: Net unrealized loss arising during the period $ (3,613 ) $ 1,377 $ (2,236 ) Less: reclassification adjustment for (gains) realized in net income (245 ) 100 (145 ) Net unrealized holding loss on AFS securities (3,858 ) 1,477 (2,381 ) Net loss on cash flow hedging derivatives: Net unrealized gain arising during the period 980 (396 ) 584 Less: reclassification adjustment for (gains) realized in net income — — — Net gain on cash flow hedging derivatives 980 (396 ) 584 Net gain on terminated swap: Net unrealized loss arising during the period — — — Less: reclassification adjustment for losses realized in net income — — — Net loss on terminated swap — — — Net unrealized holding loss on pension plans Net unrealized loss arising during the period (455 ) 184 (271 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net unrealized holding loss on pension plans (455 ) 184 (271 ) Other comprehensive income $ (3,333 ) $ 1,265 $ (2,068 ) (In thousands) Before Tax Tax Effect Net of Tax Nine Months Ended September 30, 2015 Net unrealized holding gains on AFS securities: Net unrealized gains arising during the period $ 3,940 $ (1,580 ) $ 2,360 Less: reclassification adjustment for (gains) realized in net income (2,466 ) 888 (1,578 ) Net unrealized holding gain on AFS securities 1,474 (692 ) 782 Net loss on cash flow hedging derivatives: Net unrealized loss arising during the period (7,486 ) 3,017 (4,469 ) Less: reclassification adjustment for gains (losses) realized in net income — — — Net loss on cash flow hedging derivatives (7,486 ) 3,017 (4,469 ) Net unrealized holding loss on pension plans Net unrealized loss arising during the period (1,596 ) 643 (953 ) Less: reclassification adjustment for gains (losses) realized in net income 194 (78 ) 116 Net unrealized holding loss on pension plans (1,402 ) 565 (837 ) Other comprehensive income $ (7,414 ) $ 2,890 $ (4,524 ) Nine Months Ended September 30, 2014 Net unrealized holding gains on AFS securities: Net unrealized gain arising during the period $ 13,757 $ (5,197 ) $ 8,560 Less: reclassification adjustment for (gains) realized in net income (482 ) 193 (289 ) Net unrealized holding gains on AFS securities 13,275 (5,004 ) 8,271 Net loss on cash flow hedging derivatives: Net unrealized loss arising during the period (3,147 ) 1,295 (1,852 ) Less: reclassification adjustment for losses realized in net income 5,393 (2,201 ) 3,192 Net loss on cash flow hedging derivatives 2,246 (906 ) 1,340 Net loss on terminated swap: Net unrealized loss arising during the period — — — Less: reclassification adjustment for losses realized in net income 3,237 (1,312 ) 1,925 Net loss on terminated swap 3,237 (1,312 ) 1,925 Net loss on pension plans: Net unrealized loss arising during the period (455 ) 184 (271 ) Less: reclassification adjustment for losses realized in net income — — — Net loss pension plans (455 ) 184 (271 ) Other comprehensive income $ 18,303 $ (7,038 ) $ 11,265
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income	The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three and nine months ended September 30, 2015 and 2014 : (in thousands) Net unrealized holding gain on AFS Securities Net loss on effective cash flow hedging derivatives Net loss on terminated swap Net unrealized holding loss on pension plans Total Three Months Ended September 30, 2015 Balance at Beginning of Period $ 5,677 $ (3,830 ) $ — $ (2,244 ) $ (397 ) Other Comprehensive (Loss) Gain Before reclassifications 5,052 (2,608 ) — — 2,444 Amounts Reclassified from Accumulated other comprehensive income (31 ) — — 39 8 Total Other Comprehensive (Loss) Income 5,021 (2,608 ) — 39 2,452 Balance at End of Period $ 10,698 $ (6,438 ) $ — $ (2,205 ) $ 2,055 Three Months Ended September 30, 2014 Balance at Beginning of Period $ 4,876 $ (610 ) $ — $ 10 $ 4,276 Other Comprehensive Gain (Loss) Before reclassifications (2,236 ) 584 — (271 ) (1,923 ) Amounts Reclassified from Accumulated other comprehensive income (145 ) — — — (145 ) Total Other Comprehensive Income (Loss) (2,381 ) 584 — (271 ) (2,068 ) Balance at End of Period $ 2,495 $ (26 ) $ — $ (261 ) $ 2,208 Nine Months Ended September 30, 2015 Balance at Beginning of Period $ 9,916 $ (1,969 ) $ — $ (1,368 ) $ 6,579 Other Comprehensive (Loss) Before reclassifications 2,360 (4,469 ) — (953 ) (3,062 ) Amounts Reclassified from Accumulated other comprehensive income (1,578 ) — — 116 (1,462 ) Total Other Comprehensive (Loss) 782 (4,469 ) — (837 ) (4,524 ) Balance at End of Period $ 10,698 $ (6,438 ) $ — $ (2,205 ) $ 2,055 Nine Months Ended September 30, 2014 Balance at Beginning of Period $ (5,776 ) $ (1,366 ) $ (1,925 ) $ 10 $ (9,057 ) Other Comprehensive Gain (Loss) Before reclassifications 8,560 (1,852 ) — (271 ) 6,437 Amounts Reclassified from Accumulated other comprehensive income (289 ) 3,192 1,925 — 4,828 Total Other Comprehensive Income 8,271 1,340 1,925 (271 ) 11,265 Balance at End of Period $ 2,495 $ (26 ) $ — $ (261 ) $ 2,208
Schedule of Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income	The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2015 and 2014 : Affected Line Item in the Three Months Ended September 30, Statement where Net Income (in thousands) 2015 2014 is Presented Realized (gains) on AFS securities: $ (49 ) $ (245 ) Non-interest income 18 100 Tax expense (31 ) (145 ) Net of tax Realized losses on cash flow hedging derivatives: — — Non-interest income — — Tax expense — — Net of tax Amortization of realized gains on terminated swap: — — Non-interest income — — Tax expense — — Net of tax Realized loss on pension plans: 65 — Non-interest income (26 ) — Tax expense 39 — Net of tax Total reclassifications for the period $ 8 $ (145 ) Net of tax Affected Line Item in the Nine Months Ended September 30, Statement where Net Income (in thousands) 2015 2014 is Presented Realized (gains) on AFS securities: $ (2,466 ) $ (482 ) Non-interest income 888 193 Tax expense (1,578 ) (289 ) Net of tax Realized losses on cash flow hedging derivatives: — 5,393 Non-interest income — (2,201 ) Tax expense — 3,192 Net of tax Amortization of realized gains on terminated swap: — 3,237 Non-interest income — (1,312 ) Tax expense — 1,925 Net of tax Realized loss on pension plans: 194 — Non-interest income (78 ) — Tax expense 116 — Net of tax Total reclassifications for the period $ (1,462 ) $ 4,828 Net of tax

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Earnings per share have been computed based on the following (average diluted shares outstanding are calculated using the treasury stock method): Three Months Ended September 30, Nine Months Ended September 30, (In thousands, except per share data) 2015 2014 2015 2014 Net income $ 14,701 $ 11,988 $ 33,504 $ 22,347 Average number of common shares issued 31,565 26,525 29,374 26,525 Less: average number of treasury shares 1,201 1,360 1,229 1,400 Less: average number of unvested stock award shares 471 418 460 404 Average number of basic common shares outstanding 29,893 24,747 27,685 24,721 Plus: dilutive effect of unvested stock award shares 114 68 98 59 Plus: dilutive effect of stock options outstanding 62 46 64 55 Average number of diluted common shares outstanding 30,069 24,861 27,847 24,835 Earnings per share: Basic $ 0.49 $ 0.48 $ 1.21 $ 0.90 Diluted $ 0.49 $ 0.48 $ 1.20 $ 0.90

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Activity in the Stock Award and Stock Option Plans	A combined summary of activity in the Company’s stock award and stock option plans for the nine months ended September 30, 2015 is presented in the following table: Non-vested Stock Awards Outstanding Stock Options Outstanding Weighted- Weighted- Number of Average Grant Date Number of Average Exercise (Shares in thousands) Shares Fair Value Shares Price December 31, 2014 424 $ 24.33 282 $ 20.42 Granted 182 26.44 — — Stock options exercised — — (11 ) 10.52 Stock awards vested (126 ) 23.78 — — Forfeited (19 ) 24.91 — — Expired — — (1 ) 25.09 September 30, 2015 461 $ 25.03 270 $ 21.12 Exercisable options, September 30, 2015 270 $ 21.12

OPERATING SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Summary of the Operating Segments	A summary of the Company’s operating segments was as follows: (In thousands) Banking Insurance Parent Eliminations Total Consolidated Three Months Ended September 30, 2015 Net interest income $ 57,867 $ — $ 7,168 $ (8,064 ) $ 56,971 Provision for loan losses 4,240 — — — 4,240 Non-interest income 10,154 2,544 (193 ) 193 12,698 Non-interest expense 46,465 2,042 871 — 49,378 Income before income taxes 17,316 502 6,104 (7,871 ) 16,051 Income tax expense (benefit) 1,816 195 (661 ) — 1,350 Net income $ 15,500 $ 307 $ 6,765 $ (7,871 ) $ 14,701 Average assets (in millions) $ 7,565 $ 30 $ 913 $ (914 ) $ 7,541 Three Months Ended September 30, 2014 Net interest income (expense) $ 45,786 $ — $ 5,163 $ (6,000 ) $ 44,949 Provision for loan losses 3,685 — — — 3,685 Non-interest income 12,009 2,632 6,693 (6,693 ) 14,641 Non-interest expense 37,388 1,983 316 — 39,687 Income before income taxes 16,722 649 11,540 (12,693 ) 16,218 Income tax expense (benefit) 4,426 252 (448 ) — 4,230 Net income $ 12,296 $ 397 $ 11,988 $ (12,693 ) $ 11,988 Average assets (in millions) $ 6,249 $ 27 $ 766 $ (777 ) $ 6,265 Nine Months Ended September 30, 2015 Net interest income $ 157,688 $ — $ 11,477 $ (14,064 ) $ 155,101 Provision for loan losses 12,295 — — — 12,295 Non-interest income 33,663 7,997 5,037 (4,657 ) 42,040 Non-interest expense 136,490 5,884 6,178 (1 ) 148,551 Income before income taxes 42,566 2,113 10,336 (18,720 ) 36,295 Income tax expense (benefit) 5,201 820 (3,230 ) — 2,791 Net income $ 37,365 $ 1,293 $ 13,566 $ (18,720 ) $ 33,504 Average assets (in millions) $ 7,082 $ 29 $ 852 $ (852 ) $ 7,111 Nine Months Ended September 30, 2014 Net interest income $ 134,740 $ — $ 3,304 $ (6,000 ) $ 132,044 Provision for loan losses 11,070 — — — 11,070 Non-interest income 25,429 8,141 18,713 (18,713 ) 33,570 Non-interest expense 116,932 6,192 1,185 — 124,309 Income before income taxes 32,167 1,949 20,832 (24,713 ) 30,235 Income tax expense (benefit) 8,642 761 (1,515 ) — 7,888 Net income $ 23,525 $ 1,188 $ 22,347 $ (24,713 ) $ 22,347 Average assets (in millions) $ 6,065 $ 27 $ 744 $ (747 ) $ 6,089

DERIVATIVE INSTRUMENTS AND HE36

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rate Swap Agreements and Non-Hedging Derivative Assets and Liabilities	Information about derivative assets and liabilities at September 30, 2015 , follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Cash flow hedges: Forward-starting interest rate swaps on FHLBB borrowings $ 300,000 3.5 — % 2.29 % $ (10,785 ) Total cash flow hedges 300,000 (10,785 ) Economic hedges: Interest rate swap on tax advantaged economic development bond 12,130 14.2 0.56 % 5.09 % (2,678 ) Interest rate swaps on loans with commercial loan customers 366,947 6.6 2.18 % 4.52 % (19,214 ) Reverse interest rate swaps on loans with commercial loan customers 366,947 6.6 4.52 % 2.18 % 19,361 Risk Participation Agreements with Dealer Banks 48,562 15.5 (72 ) Forward sale commitments 52,478 0.2 (387 ) Total economic hedges 847,064 (2,990 ) Non-hedging derivatives: Interest rate lock commitments 44,726 0.2 754 Total non-hedging derivatives 44,726 754 Total $ 1,191,790 $ (13,021 ) Information about derivative assets and liabilities at December 31, 2014 , follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Cash flow hedges: Forward-starting interest rate swaps on FHLBB borrowings $ 300,000 4.3 — % 2.29 % $ (3,299 ) Total cash flow hedges 300,000 (3,299 ) Economic hedges: Interest rate swap on tax advantaged economic development bond 12,554 14.9 0.52 % 5.09 % (2,578 ) Interest rate swaps on loans with commercial loan customers 297,158 6.0 2.23 % 4.54 % (12,183 ) Reverse interest rate swaps on loans with commercial loan customers 297,158 6.0 4.54 % 2.23 % 12,221 Risk participation agreements with dealer banks 45,842 16.6 (91 ) Forward sale commitments 42,366 0.2 (510 ) Total economic hedges 695,078 (3,141 ) Non-hedging derivatives: Interest rate lock commitments 39,589 0.2 625 Total non-hedging derivatives 39,589 625 Total $ 1,034,667 $ (5,815 )
Schedule of Amounts Included in the Consolidated Statements of Income and in the Other Comprehensive Income Section of the Consolidated Statements of Comprehensive Income	Amounts included in the Consolidated Statements of Income and in the other comprehensive income section of the Consolidated Statements of Comprehensive Income (related to interest rate derivatives designated as hedges of cash flows), were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Interest rate swaps on FHLBB borrowings: Unrealized gain (loss) recognized in accumulated other comprehensive loss $ (4,369 ) $ 979 $ (7,486 ) $ (3,148 ) Reclassification of unrealized loss from accumulated other comprehensive income to other non-interest income for termination of swaps — — — 8,630 Reclassification of unrealized deferred tax benefit from accumulated other comprehensive income to tax expense for terminated swaps — — — (3,611 ) Net tax benefit (expense) on items recognized in accumulated other comprehensive income 1,761 (396 ) 3,017 1,270 Interest rate swaps on junior subordinated debentures: Unrealized loss recognized in accumulated other comprehensive income — — — (1 ) Reclassification of unrealized loss from accumulated other comprehensive income to interest expense — — — 204 Net tax expense on items recognized in accumulated other comprehensive income — — — (80 ) Other comprehensive gain (loss) recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects $ (2,608 ) $ 583 $ (4,469 ) $ 3,264 Net interest expense recognized in interest expense on junior subordinated notes $ — $ — $ — $ 204
Schedule of Amounts Included in the Consolidated Statements of Income Related to Economic Hedges and Non-Hedging Derivatives	Amounts included in the Consolidated Statements of Income related to economic hedges and non-hedging derivatives were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Economic hedges Interest rate swap on industrial revenue bond: Unrealized gain (loss) recognized in other non-interest income $ (493 ) $ (84 ) $ (433 ) $ (815 ) Interest rate swaps on loans with commercial loan customers: Unrealized (loss) gain recognized in other non-interest income (7,698 ) 391 (6,923 ) (1,341 ) Reverse interest rate swaps on loans with commercial loan customers: Unrealized gain (loss) recognized in other non-interest income 7,698 (391 ) 6,923 1,341 Favorable (Unfavorable) change in credit valuation adjustment recognized in other non-interest income 52 59 109 70 Risk Participation Agreements: Unrealized (loss) recognized in other non-interest income (65 ) — (42 ) — Forward Commitments: Unrealized (loss) recognized in other non-interest income (387 ) (25 ) (300 ) (694 ) Realized (loss) in other non-interest income (493 ) (75 ) (80 ) (417 ) Non-hedging derivatives Interest rate lock commitments Unrealized gain recognized in other non-interest income $ 754 $ 383 $ 2,113 $ 1,420 Realized gain in other non-interest income 819 711 1,760 1,746
Schedule of Assets Subject to an Enforceable Master Netting Arrangement	Offsetting of Financial Assets and Derivative Assets Gross Amounts of Gross Amounts Offset in the Net Amounts of Assets Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Assets Condition Condition Instruments Collateral Received Net Amount September 30, 2015 Interest Rate Swap Agreements: Institutional counterparties $ 40 $ — $ 40 $ — $ — $ 40 Commercial counterparties 19,361 — 19,361 — — 19,361 Total $ 19,401 $ — $ 19,401 $ — $ — $ 19,401 Offsetting of Financial Assets and Derivative Assets Gross Amounts of Gross Amounts Offset in the Net Amounts of Assets Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Assets Condition Condition Instruments Collateral Received Net Amount December 31, 2014 Interest Rate Swap Agreements: Institutional counterparties $ 23 $ — $ 23 $ — $ — $ 23 Commercial counterparties 12,270 — 12,270 — — 12,270 Total $ 12,293 $ — $ 12,293 $ — $ — $ 12,293
Schedule of Liabilities Subject to an Enforceable Master Netting Arrangement	Offsetting of Financial Liabilities and Derivative Liabilities Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount September 30, 2015 Interest Rate Swap Agreements: Institutional counterparties $ (32,622 ) $ — $ (32,622 ) $ 20,391 $ 12,231 $ — Commercial counterparties — — — — — — Total $ (32,622 ) $ — $ (32,622 ) $ 20,391 $ 12,231 $ — Offsetting of Financial Liabilities and Derivative Liabilities Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented in the Gross Amounts Not Offset in the Statements of Condition Recognized Statements of Statements of Financial Cash (in thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount December 31, 2014 Interest Rate Swap Agreements: Institutional counterparties $ (18,232 ) $ 58 $ (18,174 ) $ 14,984 $ 3,190 $ — Commercial counterparties (50 ) — (50 ) — — (50 ) Total $ (18,282 ) $ 58 $ (18,224 ) $ 14,984 $ 3,190 $ (50 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Quantitative information about the significant unobservable inputs within Level 3
Summary of Financial Assets and Financial Liabilities Measured at Fair Value on a Recurring Basis Segregated by the Level of the Valuation Inputs Within the Fair Value Hierarchy Utilized to Measure Fair Value	The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014 , segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. September 30, 2015 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 14,587 $ 14,587 Available-for-sale securities: Municipal bonds and obligations — 102,226 — 102,226 Government guaranteed residential mortgage-backed securities — 67,344 — 67,344 Government-sponsored residential mortgage-backed securities — 905,912 — 905,912 Corporate bonds — 49,919 — 49,919 Trust preferred securities — 12,115 — 12,115 Other bonds and obligations — 3,197 — 3,197 Marketable equity securities 33,209 944 764 34,917 Loans held for sale (1) — 14,882 — 14,882 Derivative assets — 19,361 754 20,115 Derivative liabilities 365 32,809 22 33,196 (1) Loans held for sale excludes $10.6 million of loans for sale held shown on the balance sheet that are held at lower of cost or market. December 31, 2014 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 14,909 $ 14,909 Available-for-sale securities: Municipal bonds and obligations — 133,699 — 133,699 Government guaranteed residential mortgage-backed securities — 69,468 — 69,468 Government-sponsored residential mortgage-backed securities — 760,184 — 760,184 Corporate bonds — 54,151 — 54,151 Trust preferred securities — 14,667 1,548 16,215 Other bonds and obligations — 3,159 — 3,159 Marketable equity securities 53,806 358 778 54,942 Loans Held for Sale — 19,493 — 19,493 Derivative assets — 12,328 625 12,953 Derivative liabilities 417 18,259 93 18,769
Schedule of Loans Held for Sale	Aggregate Fair Value September 30, 2015 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans Held for Sale (1) $ 14,882 $ 14,389 $ 493 (1) Loans held for sale excludes $10.6 million of loans for sale held shown on the balance sheet that are held at lower of cost or market. Aggregate Fair Value December 31, 2014 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans Held for Sale $ 19,493 $ 18,885 $ 608
Schedule of Changes in Level 3 Assets and Liabilities That Were Measured at Fair Value on a Recurring Basis	The table below presents the changes in Level 3 assets and liabilities that were measured at fair value on a recurring basis for the three and nine months ended September 30, 2015 and 2014 . Assets (Liabilities) Securities Interest Rate Trading Available Lock Forward (In thousands) Security for Sale Commitments Commitments Three Months Ended September 30, 2015 June 30, 2015 $ 14,378 $ 773 $ 382 $ 50 Sale of AFS security — — — — Unrealized (loss) gain, net recognized in other non-interest income 351 — 1,366 — Unrealized gain included in accumulated other comprehensive loss — (9 ) — (72 ) Paydown of trading security (142 ) — — — Transfers to held for sale loans — — (994 ) — September 30, 2015 $ 14,587 $ 764 $ 754 $ (22 ) Nine Months Ended September 30, 2015 December 31, 2014 $ 14,909 $ 2,326 $ 625 $ (93 ) Sale of AFS security — (1,327 ) — — Unrealized (loss) gain, net recognized in other non-interest income 103 — 4,037 — Unrealized gain included in accumulated other comprehensive loss — (235 ) — 71 Paydown of trading security (425 ) — — — Transfers to held for sale loans — — (3,908 ) — September 30, 2015 $ 14,587 $ 764 $ 754 $ (22 ) Unrealized gains (losses) relating to instruments still held at September 30, 2015 $ 2,457 $ (6 ) $ 754 $ (22 ) Assets (Liabilities) Securities Interest Rate Trading Available Lock Forward (In thousands) Security for Sale Commitments Commitments Three Months Ended September 30, 2014 June 30, 2014 $ 14,971 $ 2,217 $ 660 $ (163 ) Purchase of Marketable Equity Security — — — — Unrealized (loss) gain, net recognized in other non-interest income (91 ) — 769 240 Unrealized gain included in accumulated other comprehensive loss — 79 — — Paydown of trading account security (135 ) — — — Transfers to held for sale loans — — (1,046 ) — September 30, 2014 $ 14,745 $ 2,296 $ 383 $ 77 Nine Months Ended September 30, 2014 December 31, 2013 $ 14,840 $ 1,964 $ 258 $ 19 Purchase of Marketable Equity Security — — — — Unrealized (loss) gain, net recognized in other non-interest income 308 — 2,563 58 Unrealized gain included in accumulated other comprehensive loss — 332 — — Paydown of trading account security (403 ) — — — Transfers to held for sale loans — — (2,438 ) — September 30, 2014 $ 14,745 $ 2,296 $ 383 $ 77 Unrealized gains (losses) relating to instruments still held at September 30, 2014 $ — $ (1,028 ) $ 383 $ 77
Summary of Applicable Non-Recurring Fair Value Measurements	Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value (in thousands) September 30, 2015 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 21,396 Fair value of collateral Loss severity 0.17% to 39.08% (8.13%) Appraised value $1.6 to $4,713.4 ($1,938.1) Capitalized mortgage servicing rights 5,028 Discounted cash flow Constant prepayment rate (CPR) 7.49% to 12.36% (10.23%) Discount rate 10.00% to 15.00% (10.86%) Other real estate owned 2,487 Fair value of collateral Appraised value $80 to $2,260.0 ($1,662.6) Total $ 28,911 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. Fair Value (in thousands) December 31, 2014 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 5,820 Fair value of collateral Loss severity 0.31% to 38.7% (12.65%) Appraised value $5 to $1,600.0 ($912.7) Capitalized mortgage servicing rights 3,757 Discounted cash flow Constant prepayment rate (CPR) 7.83% to 19.00% (9.92%) Discount rate 10.00% to 13.00% (10.43%) Other real estate owned 2,049 Fair value of collateral Appraised value $57 to $700.0 ($462.6) Total $ 11,626 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties.
Summary of Estimated Fair Values, and Related Carrying Amounts, of Financial Instruments	The estimated fair values, and related carrying amounts, of the Company’s financial instruments follow. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. September 30, 2015 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 93,571 $ 93,571 $ 93,571 $ — $ — Trading security 14,587 14,587 — — 14,587 Securities available for sale 1,175,630 1,175,630 33,209 1,141,657 764 Securities held to maturity 133,165 136,102 — — 136,102 FHLB bank stock and restricted securities 73,069 73,069 — 73,069 — Net loans 5,626,750 5,686,036 — — 5,686,036 Loans held for sale 25,472 25,472 — 25,472 — Accrued interest receivable 20,436 20,436 — 20,436 — Cash surrender value of bank-owned life insurance policies 124,278 124,278 — 124,278 — Derivative assets 20,115 20,115 — 19,361 754 Assets held for sale 1,044 1,044 — 1,044 — Financial Liabilities Total deposits $ 5,507,329 $ 5,509,851 $ — $ 5,509,851 $ — Short-term debt 1,095,300 1,095,555 — 1,095,555 — Long-term Federal Home Loan Bank advances 116,513 119,780 — 119,780 — Subordinated borrowings 89,798 93,637 — 93,637 — Derivative liabilities 33,196 33,196 365 32,809 22 December 31, 2014 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 71,754 $ 71,754 $ 71,754 $ — $ — Trading security 14,909 14,909 — — 14,909 Securities available for sale 1,091,818 1,091,818 53,806 1,035,686 2,326 Securities held to maturity 43,347 44,997 — — 44,997 FHLB bank stock and restricted securities 55,720 55,720 — 55,720 — Net loans 4,644,938 4,695,256 — — 4,695,256 Loans held for sale 19,493 19,493 — 19,493 — Accrued interest receivable 17,274 17,274 — 17,274 — Cash surrender value of bank-owned life insurance policies 104,588 104,588 — 104,588 — Derivative assets 12,953 12,953 — 12,328 625 Assets held for sale 1,280 1,280 — 1,280 — Financial Liabilities Total deposits $ 4,654,679 $ 4,655,234 $ — $ 4,655,234 $ — Short-term debt 900,900 900,983 — 900,983 — Long-term Federal Home Loan Bank advances 61,676 63,283 — 63,283 — Subordinated borrowings 89,747 93,441 — 93,441 — Derivative liabilities 18,769 18,769 417 18,259 93
Recurring
Quantitative information about the significant unobservable inputs within Level 3
Schedule of Quantitative Information About the Significant Unobservable Inputs Within Level 3	Quantitative information about the significant unobservable inputs within Level 3 recurring assets and liabilities is as follows: Fair Value Significant Unobservable Input (In thousands) September 30, 2015 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading Security $ 14,587 Discounted Cash Flow Discount Rate 2.30 % AFS Securities 764 Pricing Model Median Peer Price/Tangible Book Value Percentage Multiple 96.87 % Forward Commitments (22 ) Historical Trend Closing Ratio 89.36 % Pricing Model Origination Costs, per loan $ 2,500 Interest Rate Lock Commitment 754 Historical Trend Closing Ratio 89.36 % Pricing Model Origination Costs, per loan $ 2,500 Total $ 16,083 Fair Value Significant Unobservable Input (In thousands) December 31, 2014 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading Security $ 14,909 Discounted Cash Flow Discount Rate 2.60 % AFS Securities 2,326 Discounted Cash Flow Discount Rate 13.74 % Credit Spread 11.06 % Forward Commitments (93 ) Historical Trend Closing Ratio 91.07 % Pricing Model Origination Costs, per loan $ 2,500 Interest Rate Lock Commitment 625 Historical Trend Closing Ratio 91.07 % Pricing Model Origination Costs, per loan $ 2,500 Total $ 17,767
Non-recurring
Quantitative information about the significant unobservable inputs within Level 3
Schedule of Quantitative Information About the Significant Unobservable Inputs Within Level 3	The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured at fair value on a non-recurring basis. September 30, 2015 December 31, 2014 Three months ended September 30, 2015 Nine months ended September 30, 2015 Fair Value Measurement Date as of September 30, 2015 Level 3 Level 3 Total Total Level 3 (In thousands) Inputs Inputs Gains (Losses) Gains (Losses) Inputs Assets Impaired loans $ 21,396 $ 5,820 $ 14,737 $ 15,576 September 2015 Capitalized mortgage servicing rights 5,028 3,757 — — August 2015 Other real estate owned 2,487 2,049 160 (125 ) October 2013 - August 2015 Total $ 28,911 $ 11,626 $ 14,897 $ 15,451

NET INTEREST INCOME AFTER PRO38

NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES (Tables)	9 Months Ended
	Sep. 30, 2015
Banking and Thrift, Interest [Abstract]
Schedule of Net Interest Income After Provision for Loan Losses	Presented below is net interest income after provision for loan losses for the three months ended September 30, 2015 and 2014, respectively. Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2015 2014 2015 2014 Net interest income $ 56,971 $ 44,949 $ 155,101 $ 132,044 Provision for loan losses 4,240 3,685 12,295 11,070 Net interest income after provision for loan losses $ 52,731 $ 41,264 $ 142,806 $ 120,974

ACQUISITION - NARRATIVE (Detail

ACQUISITION - NARRATIVE (Details)		Aug. 06, 2015USD ($)$ / sharesshares	Apr. 17, 2015USD ($)subsidiarybranch$ / sharesshares	Sep. 30, 2015USD ($)shares	Sep. 30, 2014USD ($)
Business Acquisition [Line Items]
Stock issued during period, shares, acquisitions (shares) | shares				5,630,000
Fair value of Hampden shares previously owned by the Company prior to acquisition				$ 4,600,000
Pro forma estimated tax rate				40.30%	40.30%
Firestone Financial Corp.
Business Acquisition [Line Items]
Acquisition related costs				$ 1,500,000
Hampden Bancorp Inc
Business Acquisition [Line Items]
Acquisition related costs				7,700,000
Hampden Bancorp Inc
Business Acquisition [Line Items]
Number of banking subsidiaries (subsidiary) | subsidiary			1
Number of retail bank branches acquired (branches) | branch			10
Business combination, number of acquiree shares outstanding, net of shares owned by acquirer (shares) | shares			5,167,000
Business combination, number of acquiree shares outstanding, owned by acquirer (shares) | shares			209,000
Stock issued during period, shares, acquisitions (shares) | shares	[1]		4,355,000
Business combination, number of shares issued, conversion of acquiree stock			0.81
Shares issued, price per share (USD per share) | $ / shares			$ 27.38
Berkshire Hills Bancorp common stock issued to Hampden common stockholders			$ 114,604,000
Fair value of Hampden shares previously owned by the Company prior to acquisition			4,600,000
Business combination, step acquisition, equity interest in acquiree, remeasurement gain			2,200,000	2,200,000
Acquisition related costs				9,600,000	$ 0
Business combination, consideration transferred			$ 119,236,000
Hampden Bancorp Inc | Hampden Bank Shareholders
Business Acquisition [Line Items]
Stock issued during period, shares, acquisitions (shares) | shares	[1]		4,186,000
Hampden Bancorp Inc | Berkshire Bank
Business Acquisition [Line Items]
Stock issued during period, shares, acquisitions (shares) | shares	[1]		169,000
Firestone Financial Corp.
Business Acquisition [Line Items]
Acquisition related costs				$ 1,500,000	$ 0
Business acquisition, equity interest issued or Issuable, number of shares (shares) | shares		1,442,000
Cash paid to Firestone common stockholders		$ 13,387,000
Business acquisition, share price (USD per share) | $ / shares		$ 29.20
Berkshire Hills Bancorp common stock issued to Firestone common stockholders		$ 42,107,000
Extinguishment of commercial loan with Berkshire Bank		11,800,000
Business combination, consideration transferred		$ 67,300,000
[1]	The Company's common stock includes the elimination of $4.6 million (168,931 shares) of Berkshire Hills Bancorp stock held by a subsidiary.

ACQUISITION - CONSIDERATION PAI

ACQUISITION - CONSIDERATION PAID AND ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($) $ in Thousands	Aug. 06, 2015	Apr. 17, 2015	Sep. 30, 2015	Dec. 31, 2014
Assets
Investment securities			$ 1,396,451	$ 1,205,794
Loans			5,664,930	4,680,600
Premises and equipment, net			86,809	87,279
Deferred tax assets, net			42,198	28,776
Other assets			69,928	61,090
Liabilities
Deposits			(5,507,329)	(4,654,679)
Borrowings			(1,301,611)	(1,052,323)
Other liabilities			(113,980)	(85,742)
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Goodwill			324,958	264,742
Business combination, fair value adjustment, other real estate owned			$ (2,487)	$ (2,049)
Hampden Bancorp Inc
Assets
Cash and short-term investments		$ 83,134
Investment securities		72,439
Loans		501,870
Premises and equipment, net		4,449
Core deposit intangibles		0
Deferred tax assets, net		3,875
Other assets		22,919
Liabilities
Deposits		(482,130)
Borrowings		(117,135)
Other liabilities		(8,395)
Net Assets		81,026
Firestone Financial Corp.
Assets
Cash and short-term investments	$ 4,577
Loans	194,622
Premises and equipment, net	1,356
Deferred tax assets, net	162
Other assets	1,863
Liabilities
Borrowings	(159,312)
Other liabilities	(3,198)
Net Assets	40,070
Hampden Bancorp Inc
Consideration paid:
Berkshire Hills Bancorp common stock issued to Hampden common stockholders		114,604
Fair value of Hampden shares previously owned by the Company prior to acquisition		4,632
Total consideration paid		119,236
Assets
Loans		473,400
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Cash and short-term investments		83,134
Investment securities		72,215
Loans		493,769
Premises and equipment		5,224
Core deposit intangibles		2,780
Deferred tax assets, net		6,966
Other assets		23,479
Deposits		(483,569)
Borrowings		(119,515)
Other liabilities		(8,519)
Total identifiable net assets		75,964
Goodwill		43,272
Certain loans acquired in transfer accounted for as debt securities, carrying amount, net		28,500
Certain loans acquired in transfer accounted for as debt securities, acquired during period, at acquisition, at fair value		16,700
Net loans		477,100
Business combination, fair value adjustment, financial assets, fair value discount adjustment		$ 3,950
Business combination, fair value adjustment, deposit liability, amortization period		2 years
Hampden Bancorp Inc | Core Deposits
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Acquired finite-lived intangible assets, weighted average useful life		9 years
Hampden Bancorp Inc | Fair Value Adjustment
Assets
Cash and short-term investments		$ 0
Investment securities		(224)
Loans		(8,101)
Premises and equipment, net		775
Core deposit intangibles		2,780
Deferred tax assets, net		3,091
Other assets		560
Liabilities
Deposits		(1,439)
Borrowings		(2,380)
Other liabilities		(124)
Net Assets		$ (5,062)
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Business combination, fair value adjustment, financial assets, fair value discount, amortization period		5 years
Business combination, fair value adjustment, financial assets, fair value premium		$ 400
Business combination, fair value adjustment, other real estate owned		200
Business combination, fair value adjustment, mortgage servicing asset		300
Business combination, fair value adjustment, prepaid expenses		500
Business combination, fair value adjustment, income tax receivable		1,600
Business combination, fair value adjustment, deferred revenue		400
Business combination, fair value adjustment, post-retirement liability		300
Business combination, fair value adjustment, non-level lease liability		$ 200
Firestone Financial Corp.
Consideration paid:
Berkshire Hills Bancorp common stock issued to Firestone common stockholders	42,107
Cash paid to Firestone common stockholders	13,387
Total consideration paid	67,300
Total merger consideration	55,494
Assets
Loans	192,700
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:
Cash and short-term investments	4,577
Loans	191,954
Premises and equipment	521
Deferred tax assets, net	3,012
Other assets	861
Borrowings	(159,312)
Other liabilities	(3,122)
Total identifiable net assets	38,491
Goodwill	17,003
Certain loans acquired in transfer accounted for as debt securities, carrying amount, net	5,400
Certain loans acquired in transfer accounted for as debt securities, acquired during period, at acquisition, at fair value	1,500
Net loans	190,400
Business combination, fair value adjustment, financial assets, fair value discount adjustment	$ 827
Business combination, fair value adjustment, financial assets, fair value discount, amortization period	3 years
Business combination, fair value adjustment, financial assets, fair value premium	$ 2,300
Write-off of capitalized loan costs	800
Write-off of equipment held for sale	117
Swap termination fee	75
Firestone Financial Corp. | Fair Value Adjustment
Assets
Cash and short-term investments	0
Loans	(2,668)
Premises and equipment, net	(835)
Deferred tax assets, net	2,850
Other assets	$ (1,002)
Liabilities
Borrowings
Other liabilities	$ 76
Net Assets	$ (1,579)

ACQUISITION - LOAN PORTFOLIO AC

ACQUISITION - LOAN PORTFOLIO ACQUIRED (Details) - USD ($) $ in Thousands	Aug. 06, 2015	Apr. 17, 2015
Hampden Bancorp Inc
Business Acquisition [Line Items]
Gross contractual receivable amounts at acquisition		$ 28,505
Contractual cash flows not expected to be collected (nonaccretable discount)		(7,884)
Expected cash flows at acquisition		20,621
Interest component of expected cash flows (accretable discount)		(3,950)
Fair value of acquired loans		$ 16,671
Firestone Financial Corp.
Business Acquisition [Line Items]
Gross contractual receivable amounts at acquisition	$ 5,369
Contractual cash flows not expected to be collected (nonaccretable discount)	(3,000)
Expected cash flows at acquisition	2,369
Interest component of expected cash flows (accretable discount)	(827)
Fair value of acquired loans	$ 1,542

ACQUISITION - PRO FORMA INFORMA

ACQUISITION - PRO FORMA INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Combinations [Abstract]
Net interest income	$ 171,485	$ 161,316
Non-interest income	41,490	36,455
Net income	$ 41,341	$ 31,079
Pro forma earnings per share, basic (USD per share)	$ 1.36	$ 1.02
Pro forma earnings per share, diluted (USD per share)	$ 1.35	$ 1.02

TRADING SECURITY (Details)

TRADING SECURITY (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Trading Securities [Abstract]
Amortized cost	$ 12,100,000	$ 12,600,000
Fair value	14,587,000	$ 14,909,000
Amount of other securities in the trading portfolio	$ 0

SECURITIES AVAILABLE FOR SALE44

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	$ 1,127,797	$ 1,026,831
Available-for-sale debt securities, accumulated gross unrealized gain	17,714	15,922
Available-for-sale debt securities, accumulated gross unrealized loss	(4,798)	(5,877)
Available-for-sale securities, debt securities	1,140,713	1,036,876
Available-for-sale Equity Securities, Amortized Cost Basis [Abstract]
Available-for-sale equity securities, amortized cost basis	31,345	48,993
Available-for-sale equity securities, accumulated gross unrealized gain	5,252	7,322
Available-for-sale equity securities, accumulated gross unrealized loss	(1,680)	(1,373)
Available-for-sale securities, equity securities	34,917	54,942
Available-for-sale Securities, Fair Value to Amortized Cost Basis [Abstract]
Available-for-sale securities, amortized cost basis	1,159,142	1,075,824
Available-for-sale securities, accumulated gross unrealized gain	22,966	23,244
Available-for-sale securities, accumulated gross unrealized loss	(6,478)	(7,250)
Available for sale securities	1,175,630	1,091,818
Securities held to maturity
Held to maturity, amortized cost basis	133,165	43,347
Held to maturity securities accumulated unrecognized holding gains	3,243	1,684
Held to maturity securities, accumulated unrecognized holding loss	(306)	(34)
Securities held to maturity, fair value	136,102	44,997
Available-for-sale Securities and Held-to-maturity Securities [Abstract]
Held to maturity and available for sale securities, amortized cost basis	1,292,307	1,119,171
Held to maturity and available for sale securities, gross unrealized gain	26,209	24,928
Held to maturity and available for sale securities, gross unrealized loss	(6,784)	(7,284)
Held to maturity and available for sale securities, fair value	1,311,732	1,136,815
Municipal bonds and obligations
Securities held to maturity
Held to maturity, amortized cost basis	95,833	4,997
Held to maturity securities accumulated unrecognized holding gains	1,897	0
Held to maturity securities, accumulated unrecognized holding loss	(306)	0
Securities held to maturity, fair value	97,424	4,997
Government-sponsored residential mortgage-backed securities
Securities held to maturity
Held to maturity, amortized cost basis	68	70
Held to maturity securities accumulated unrecognized holding gains	4	4
Held to maturity securities, accumulated unrecognized holding loss	0	0
Securities held to maturity, fair value	72	74
Tax advantaged economic development bonds
Securities held to maturity
Held to maturity, amortized cost basis	36,934	37,948
Held to maturity securities accumulated unrecognized holding gains	1,342	1,680
Held to maturity securities, accumulated unrecognized holding loss	0	(34)
Securities held to maturity, fair value	38,276	39,594
Other bonds and obligations
Securities held to maturity
Held to maturity, amortized cost basis	330	332
Held to maturity securities accumulated unrecognized holding gains	0	0
Held to maturity securities, accumulated unrecognized holding loss	0	0
Securities held to maturity, fair value	330	332
Municipal bonds and obligations
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	98,790	127,014
Available-for-sale debt securities, accumulated gross unrealized gain	3,988	6,859
Available-for-sale debt securities, accumulated gross unrealized loss	(552)	(174)
Available-for-sale securities, debt securities	102,226	133,699
Government-guaranteed residential mortgage-backed securities
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	68,785	68,972
Available-for-sale debt securities, accumulated gross unrealized gain	748	702
Available-for-sale debt securities, accumulated gross unrealized loss	(113)	(206)
Available-for-sale securities, debt securities	69,420	69,468
Government-sponsored residential mortgage-backed securities
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	893,307	755,893
Available-for-sale debt securities, accumulated gross unrealized gain	12,317	7,421
Available-for-sale debt securities, accumulated gross unrealized loss	(1,788)	(3,130)
Available-for-sale securities, debt securities	903,836	760,184
Corporate bonds
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	51,996	55,134
Available-for-sale debt securities, accumulated gross unrealized gain	268	120
Available-for-sale debt securities, accumulated gross unrealized loss	(2,345)	(1,103)
Available-for-sale securities, debt securities	49,919	54,151
Trust preferred securities
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	11,730	16,607
Available-for-sale debt securities, accumulated gross unrealized gain	385	820
Available-for-sale debt securities, accumulated gross unrealized loss	0	(1,212)
Available-for-sale securities, debt securities	12,115	16,215
Other bonds and obligations
Available-for-sale Debt Securities, Amortized Cost Basis [Abstract]
Available-for-sale debt securities, amortized cost basis	3,189	3,211
Available-for-sale debt securities, accumulated gross unrealized gain	8	0
Available-for-sale debt securities, accumulated gross unrealized loss	0	(52)
Available-for-sale securities, debt securities	$ 3,197	$ 3,159

SECURITIES AVAILABLE FOR SALE45

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Available for sale, Amortized Cost
Within 1 year	$ 0
Over 1 year to 5 years	3,455
Over 5 years to 10 years	58,026
Over 10 years	104,224
Total bonds and obligations	165,705
Marketable equity securities	31,345	$ 48,993
Residential mortgage-backed securities	962,092
Available-for-sale securities, amortized cost basis	1,159,142	1,075,824
Available for sale, Fair Value
Within 1 year	0
Over 1 year to 5 years	3,472
Over 5 years to 10 years	56,329
Over 10 years	107,656
Total bonds and obligations	167,457
Marketable equity securities	34,917	54,942
Residential mortgage-backed securities	973,256
Available for sale securities	1,175,630	1,091,818
Held to maturity, Amortized Cost
Within 1 year	4,404
Over 1 year to 5 years	17,831
Over 5 years to 10 years	13,312
Over 10 years	97,550
Total bonds and obligations	133,097
Residential mortgage-backed securities	68
Held to maturity, amortized cost basis	133,165	43,347
Held to maturity, Fair Value
Within 1 year	4,404
Over 1 year to 5 years	18,542
Over 5 years to 10 years	13,548
Over 10 years	99,536
Total bonds and obligations	136,030
Residential mortgage-backed securities	72
Fair Value	$ 136,102	$ 44,997

SECURITIES AVAILABLE FOR SALE46

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY (Details 3) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	$ 3,419	$ 2,497
Available for sale securities, over twelve months, gross unrealized losses	3,059	4,753
Available for sale securities, continuous unrealized loss position, accumulated loss	6,478	7,250
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	171,764	89,203
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	163,491	201,604
Available for sale securities, continuous unrealized loss position, fair value	335,255	290,807
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss	231	0
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses	75	34
Held to maturity securities, accumulated unrecognized holding loss	306	34
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value	20,149	0
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value	2,933	7,972
Held to maturity securities, accumulated unrecognized holding loss, fair value	23,082	7,972
Securities available for sale and held to maturity
Held to maturity and available for sale securities continuous unrealized loss position, less than twelve months, aggregate losses	3,650	2,497
Held to maturity and available for sale securities continuous unrealized loss position, less than twelve months, fair value	191,913	89,203
Held to maturity and available for sale securities continuous unrealized loss position, over twelve months, aggregate losses	3,134	4,787
Held to maturity and available for sale securities continuous unrealized loss position, over twelve months, fair value	166,424	209,576
Held to maturity and available for sale securities continuous unrealized loss position, aggregate losses	6,784	7,284
Held to maturity and available for sale securities continuous unrealized loss position, fair value	358,337	298,779
Debt securities
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	3,024	1,458
Available for sale securities, over twelve months, gross unrealized losses	1,774	4,419
Available for sale securities, continuous unrealized loss position, accumulated loss	4,798	5,877
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	169,019	79,301
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	153,982	196,849
Available for sale securities, continuous unrealized loss position, fair value	323,001	276,150
Debt securities | Municipal bonds and obligations
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	291	8
Available for sale securities, over twelve months, gross unrealized losses	261	166
Available for sale securities, continuous unrealized loss position, accumulated loss	552	174
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	14,940	1,001
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	6,982	7,206
Available for sale securities, continuous unrealized loss position, fair value	21,922	8,207
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss	231
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses	75
Held to maturity securities, accumulated unrecognized holding loss	306
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value	20,149
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value	2,933
Held to maturity securities, accumulated unrecognized holding loss, fair value	23,082
Debt securities | Government-guaranteed residential mortgage-backed securities
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	25	46
Available for sale securities, over twelve months, gross unrealized losses	88	160
Available for sale securities, continuous unrealized loss position, accumulated loss	113	206
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	2,624	7,122
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	8,697	16,727
Available for sale securities, continuous unrealized loss position, fair value	11,321	23,849
Debt securities | Government-sponsored residential mortgage-backed securities
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	363	236
Available for sale securities, over twelve months, gross unrealized losses	1,425	2,894
Available for sale securities, continuous unrealized loss position, accumulated loss	1,788	3,130
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	116,232	30,672
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	138,261	167,473
Available for sale securities, continuous unrealized loss position, fair value	254,493	198,145
Debt securities | Corporate bonds
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	2,345	1,103
Available for sale securities, over twelve months, gross unrealized losses	0	0
Available for sale securities, continuous unrealized loss position, accumulated loss	2,345	1,103
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	35,085	39,571
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	0	0
Available for sale securities, continuous unrealized loss position, fair value	35,085	39,571
Debt securities | Trust preferred securities
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	0	65
Available for sale securities, over twelve months, gross unrealized losses	0	1,147
Available for sale securities, continuous unrealized loss position, accumulated loss	0	1,212
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	0	935
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	0	2,408
Available for sale securities, continuous unrealized loss position, fair value	0	3,343
Debt securities | Other bonds and obligations
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	0	0
Available for sale securities, over twelve months, gross unrealized losses	0	52
Available for sale securities, continuous unrealized loss position, accumulated loss	0	52
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	138	0
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	42	3,035
Available for sale securities, continuous unrealized loss position, fair value	180	3,035
Debt securities | Tax advantaged economic development bonds
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss	0	0
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses	0	34
Held to maturity securities, accumulated unrecognized holding loss	0	34
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value	0	0
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value	0	7,972
Held to maturity securities, accumulated unrecognized holding loss, fair value	0	7,972
Marketable equity securities
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract]
Available for sale securities, less than twelve months, gross unrealized losses	395	1,039
Available for sale securities, over twelve months, gross unrealized losses	1,285	334
Available for sale securities, continuous unrealized loss position, accumulated loss	1,680	1,373
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Available for sale securities, continuous unrealized loss position, less than twelve months, fair value	2,745	9,902
Available for sale securities, continuous unrealized loss position, over twelve months, fair value	9,509	4,755
Available for sale securities, continuous unrealized loss position, fair value	$ 12,254	$ 14,657

SECURITIES AVAILABLE FOR SALE47

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)security	Dec. 31, 2014USD ($)
Investment Holdings [Line Items]
Securities available for sale, at fair value | $	$ 1,175,630	$ 1,091,818
Level 2
Investment Holdings [Line Items]
Securities available for sale, at fair value | $	1,141,657	$ 1,035,686
Corporate bonds | One Investment | Level 2
Investment Holdings [Line Items]
Securities available for sale, at fair value | $	$ 29,500
Municipal bonds and obligations
Investment Holdings [Line Items]
Held-to-maturity, securities in unrealized loss positions, number of positions (securities)	17
Held to maturity number of securities (securities)	105
Held to maturity securities, continuous unrealized loss position, aggregate losses percentage	1.30%
Debt securities | Municipal bonds and obligations
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	18
Available for sale securities portfolio, number of securities (security)	122
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	2.50%
Debt securities | Residential Mortgage Backed Securities
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	77
Available for sale securities portfolio, number of securities (security)	253
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	0.70%
Debt securities | Corporate bonds
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	3
Available for sale securities portfolio, number of securities (security)	5
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	6.30%
Debt securities | Corporate bonds | One Investment
Investment Holdings [Line Items]
Available for sale securities gross unrealized loss accumulated in investments | $	$ 2,300
Securities available for sale, at fair value | $	$ 31,800
Debt securities | Other bonds and obligations
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	4
Available for sale securities portfolio, number of securities (security)	8
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	0.10%
Marketable equity securities
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions (security)	9
Available for sale securities portfolio, number of securities (security)	25
Available for sale and held to maturity securities, continuous unrealized loss position, aggregate losses percentage	12.10%

LOANS (Details)

LOANS (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 5,664,930	$ 4,680,600
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	4,415,839	3,918,880
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,249,091	761,720
Residential mortgages: | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,769,271	1,496,204
Residential mortgages: | Mortgages | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,415,509	1,226,452
Residential mortgages: | Mortgages | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	353,762	269,752
Residential mortgages: | 1-4 family | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,733,172	1,468,142
Residential mortgages: | 1-4 family | Mortgages | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,382,068	1,199,408
Residential mortgages: | 1-4 family | Mortgages | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	351,104	268,734
Residential mortgages: | Construction | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	36,099	28,062
Residential mortgages: | Construction | Mortgages | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	33,441	27,044
Residential mortgages: | Construction | Mortgages | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	2,658	1,018
Commercial real estate and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	2,021,300	1,611,567
Commercial real estate and industrial | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,579,213	1,340,076
Commercial real estate and industrial | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	442,087	271,491
Commercial real estate and industrial | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,530,705	1,244,959
Commercial real estate and industrial | Other commercial real estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,173,168	1,030,837
Commercial real estate and industrial | Other commercial real estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	357,537	214,122
Commercial real estate and industrial | Business loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,065,325	804,366
Commercial real estate and industrial | Business loans | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	815,182	753,191
Commercial real estate and industrial | Business loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	250,143	51,175
Commercial real estate and industrial | Business loans | Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	330,706	341,246
Commercial real estate and industrial | Business loans | Asset based lending | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	330,706	341,246
Commercial real estate and industrial | Business loans | Asset based lending | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	0	0
Commercial real estate and industrial | Business loans | Other commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	734,619	463,120
Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	484,476	411,945
Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	250,143	51,175
Commercial real estate and industrial | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	247,366	173,390
Commercial real estate and industrial | Construction | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	203,858	169,189
Commercial real estate and industrial | Construction | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	43,508	4,201
Commercial real estate and industrial | Single and multi-family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	243,229	193,218
Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	202,187	140,050
Commercial real estate and industrial | Single and multi-family | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	41,042	53,168
Commercial Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	3,086,625	2,415,933
Commercial Loans | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	2,394,395	2,093,267
Commercial Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	692,230	322,666
Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	809,034	768,463
Consumer Loans | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	605,935	599,161
Consumer Loans | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	203,099	169,302
Consumer Loans | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	356,563	318,632
Consumer Loans | Home equity | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	299,250	252,681
Consumer Loans | Home equity | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	57,313	65,951
Consumer Loans | Auto and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	452,471	449,831
Consumer Loans | Auto and other | Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	306,685	346,480
Consumer Loans | Auto and other | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 145,786	$ 103,351

LOANS - Narrative (Details)

LOANS - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 5,664,930	$ 4,680,600
Borrower's sustained repayment performance period	6 months
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 1,249,091	761,720
Acquired Credit Impaired	23,466	13,809
Certain loans acquired in transfer not accounted for as debt securities, note balance, net	45,300	25,800
Financing receivable not considered impaired at time of acquisition	1,200,000	747,900
Residential mortgages:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Foreclosed property	785	1,300
Mortgages | Residential mortgages:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	1,769,271	1,496,204
Process of foreclosure	6,200
Mortgages | Residential mortgages: | Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	353,762	269,752
Acquired Credit Impaired	$ 2,647	$ 375

LOANS (Details 2)

LOANS (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 6,540	$ 2,440	$ 2,541	$ 2,559
Acquisitions	684	0	4,178	0
Sales	0	0	0	0
Reclassification from nonaccretable difference for loans with improved cash flows	1,214	1,214	2,950	2,793
Change in cash flows that do not affect nonaccretable difference	0	0	0	(149)
Accretion	(967)	(458)	(2,882)	(2,007)
Balance at end of period	$ 7,471	$ 3,196	$ 7,471	$ 3,196

LOANS (Details 3)

LOANS (Details 3) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	$ 5,664,930	$ 4,680,600
Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	6,249	9,320
60-89 Days Past Due	4,429	4,980
90 Days or Greater Past Due	19,266	17,172
Total Past Due	29,944	31,472
Current	4,385,895	3,887,408
Total loans	4,415,839	3,918,880
Past Due 90 days and Accruing	2,615	2,394
Residential mortgages: | Mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,769,271	1,496,204
Residential mortgages: | Mortgages | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,943	6,246
60-89 Days Past Due	1,288	556
90 Days or Greater Past Due	3,986	4,053
Total Past Due	7,217	10,855
Current	1,408,292	1,215,597
Total loans	1,415,509	1,226,452
Past Due 90 days and Accruing	1,134	1,527
Residential mortgages: | Mortgages | 1-4 family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,733,172	1,468,142
Residential mortgages: | Mortgages | 1-4 family | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,943	5,580
60-89 Days Past Due	1,288	146
90 Days or Greater Past Due	3,986	4,053
Total Past Due	7,217	9,779
Current	1,374,851	1,189,629
Total loans	1,382,068	1,199,408
Past Due 90 days and Accruing	1,134	1,527
Residential mortgages: | Mortgages | Construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	36,099	28,062
Residential mortgages: | Mortgages | Construction | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	666
60-89 Days Past Due	0	410
90 Days or Greater Past Due	0	0
Total Past Due	0	1,076
Current	33,441	25,968
Total loans	33,441	27,044
Past Due 90 days and Accruing	0	0
Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	2,021,300	1,611,567
Commercial real estate and industrial | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,242	870
60-89 Days Past Due	2,226	2,861
90 Days or Greater Past Due	4,653	10,561
Total Past Due	8,121	14,292
Current	1,571,092	1,325,784
Total loans	1,579,213	1,340,076
Past Due 90 days and Accruing	285	621
Commercial real estate and industrial | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,530,705	1,244,959
Commercial real estate and industrial | Other commercial real estate | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,173,168	1,030,837
Commercial real estate and industrial | Construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	247,366	173,390
Commercial real estate and industrial | Construction | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	2,000
90 Days or Greater Past Due	59	720
Total Past Due	59	2,720
Current	203,799	166,469
Total loans	203,858	169,189
Past Due 90 days and Accruing	0	0
Commercial real estate and industrial | Single and multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	243,229	193,218
Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	133	178
60-89 Days Past Due	149	156
90 Days or Greater Past Due	64	458
Total Past Due	346	792
Current	201,841	139,258
Total loans	202,187	140,050
Past Due 90 days and Accruing	64	0
Commercial real estate and industrial | Other | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,109	692
60-89 Days Past Due	2,077	705
90 Days or Greater Past Due	4,530	9,383
Total Past Due	7,716	10,780
Current	1,165,452	1,020,057
Total loans	1,173,168	1,030,837
Past Due 90 days and Accruing	221	621
Commercial real estate and industrial | Business loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,065,325	804,366
Commercial real estate and industrial | Business loans | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,535	1,040
60-89 Days Past Due	509	498
90 Days or Greater Past Due	7,740	856
Total Past Due	9,784	2,394
Current	805,398	750,797
Total loans	815,182	753,191
Past Due 90 days and Accruing	161	6
Commercial real estate and industrial | Business loans | Asset based lending
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	330,706	341,246
Past Due 90 days and Accruing		0
Commercial real estate and industrial | Business loans | Asset based lending | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or Greater Past Due	0	0
Total Past Due	0	0
Current	330,706	341,246
Total loans	330,706	341,246
Past Due 90 days and Accruing	0
Commercial real estate and industrial | Business loans | Other commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	734,619	463,120
Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,535	1,040
60-89 Days Past Due	509	498
90 Days or Greater Past Due	7,740	856
Total Past Due	9,784	2,394
Current	474,692	409,551
Total loans	484,476	411,945
Past Due 90 days and Accruing	161	6
Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	809,034	768,463
Consumer Loans | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,529	1,164
60-89 Days Past Due	406	1,065
90 Days or Greater Past Due	2,887	1,702
Total Past Due	4,822	3,931
Current	601,113	595,230
Total loans	605,935	599,161
Past Due 90 days and Accruing	1,035	240
Consumer Loans | Home equity
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	356,563	318,632
Consumer Loans | Home equity | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	563	333
60-89 Days Past Due	275	1,000
90 Days or Greater Past Due	2,416	1,387
Total Past Due	3,254	2,720
Current	295,996	249,961
Total loans	299,250	252,681
Past Due 90 days and Accruing	1,030	230
Consumer Loans | Auto and other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	452,471	449,831
Consumer Loans | Auto and other | Business Activities Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	966	831
60-89 Days Past Due	131	65
90 Days or Greater Past Due	471	315
Total Past Due	1,568	1,211
Current	305,117	345,269
Total loans	306,685	346,480
Past Due 90 days and Accruing	$ 5	$ 10

LOANS (Details 4)

LOANS (Details 4) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 5,664,930	$ 4,680,600
Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	2,021,300	1,611,567
Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	809,034	768,463
Acquired Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	5,991	2,958
60-89 Days Past Due	4,032	2,424
90 Days or Greater Past Due	6,240	8,185
Total Past Due	16,263	13,567
Acquired Credit Impaired	23,466	13,809
Total Loans	1,249,091	761,720
Past Due 90 days and Accruing	1,155	1,258
Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	728	277
60-89 Days Past Due	2,556	715
90 Days or Greater Past Due	1,325	3,267
Total Past Due	4,609	4,259
Acquired Credit Impaired	17,610	12,277
Total Loans	442,087	271,491
Past Due 90 days and Accruing	0	329
Acquired Loans | Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,478	1,346
60-89 Days Past Due	524	1,039
90 Days or Greater Past Due	1,677	2,412
Total Past Due	3,679	4,797
Acquired Credit Impaired	255	171
Total Loans	203,099	169,302
Past Due 90 days and Accruing	143	660
Other commercial real estate | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,530,705	1,244,959
Other commercial real estate | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	357,537	214,122
Home equity | Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	356,563	318,632
Home equity | Acquired Loans | Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	299	176
60-89 Days Past Due	335	95
90 Days or Greater Past Due	785	1,049
Total Past Due	1,419	1,320
Acquired Credit Impaired	117	171
Total Loans	57,313	65,951
Past Due 90 days and Accruing	37	466
Auto and other | Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	452,471	449,831
Auto and other | Acquired Loans | Consumer Loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,179	1,170
60-89 Days Past Due	189	944
90 Days or Greater Past Due	892	1,363
Total Past Due	2,260	3,477
Acquired Credit Impaired	138	0
Total Loans	145,786	103,351
Past Due 90 days and Accruing	106	194
Construction | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	247,366	173,390
Construction | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or Greater Past Due	0	691
Total Past Due	0	691
Acquired Credit Impaired	2,038	1,296
Total Loans	43,508	4,201
Past Due 90 days and Accruing	0	0
Single and multi-family | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	243,229	193,218
Single and multi-family | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	277
60-89 Days Past Due	2,556	0
90 Days or Greater Past Due	130	572
Total Past Due	2,686	849
Acquired Credit Impaired	1,372	5,477
Total Loans	41,042	53,168
Past Due 90 days and Accruing	0	0
Other | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	728	0
60-89 Days Past Due	0	715
90 Days or Greater Past Due	1,195	2,004
Total Past Due	1,923	2,719
Acquired Credit Impaired	14,200	5,504
Total Loans	357,537	214,122
Past Due 90 days and Accruing	0	329
Mortgages | Residential mortgages:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,769,271	1,496,204
Mortgages | Acquired Loans | Residential mortgages:
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,339	1,133
60-89 Days Past Due	322	638
90 Days or Greater Past Due	2,101	1,651
Total Past Due	3,762	3,422
Acquired Credit Impaired	2,647	375
Total Loans	353,762	269,752
Past Due 90 days and Accruing	388	269
Mortgages | 1-4 family | Residential mortgages:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,733,172	1,468,142
Mortgages | 1-4 family | Acquired Loans | Residential mortgages:
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	1,339	1,133
60-89 Days Past Due	322	638
90 Days or Greater Past Due	2,101	1,651
Total Past Due	3,762	3,422
Acquired Credit Impaired	2,647	375
Total Loans	351,104	268,734
Past Due 90 days and Accruing	388	269
Mortgages | Construction | Residential mortgages:
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	36,099	28,062
Mortgages | Construction | Acquired Loans | Residential mortgages:
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or Greater Past Due	0	0
Total Past Due	0	0
Acquired Credit Impaired	0	0
Total Loans	2,658	1,018
Past Due 90 days and Accruing	0	0
Business loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,065,325	804,366
Business loans | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	2,446	202
60-89 Days Past Due	630	32
90 Days or Greater Past Due	1,137	855
Total Past Due	4,213	1,089
Acquired Credit Impaired	2,954	986
Total Loans	250,143	51,175
Past Due 90 days and Accruing	624	0
Business loans | Asset based lending | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	330,706	341,246
Past Due 90 days and Accruing		0
Business loans | Asset based lending | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
90 Days or Greater Past Due	0	0
Total Past Due	0	0
Acquired Credit Impaired	0	0
Total Loans	0	0
Past Due 90 days and Accruing	0	0
Business loans | Other commercial real estate | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	734,619	463,120
Business loans | Other commercial real estate | Acquired Loans | Commercial real estate and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	2,446	202
60-89 Days Past Due	630	32
90 Days or Greater Past Due	1,137	855
Total Past Due	4,213	1,089
Acquired Credit Impaired	2,954	986
Total Loans	250,143	51,175
Past Due 90 days and Accruing	$ 624	$ 0

LOANS (Details 5)

LOANS (Details 5) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Non-accrual loans
Non-accrual loans	$ 21,698,000	$ 20,539,000
Business Activities Loans
Non-accrual loans
Non-accrual loans	16,651,000	14,778,000
Acquired Loans
Non-accrual loans
Non-accrual loans	5,047,000	5,761,000
Acquired credit impaired loans
Non-accrual loans
Non-accrual loans	38,000	1,200,000
Residential mortgages: | Mortgages
Non-accrual loans
Non-accrual loans	4,565,000	3,908,000
Residential mortgages: | Mortgages | Business Activities Loans
Non-accrual loans
Non-accrual loans	2,852,000	2,526,000
Residential mortgages: | Mortgages | Acquired Loans
Non-accrual loans
Non-accrual loans	1,713,000	1,382,000
Residential mortgages: | Mortgages | 1-4 family
Non-accrual loans
Non-accrual loans	4,565,000	3,908,000
Residential mortgages: | Mortgages | 1-4 family | Business Activities Loans
Non-accrual loans
Non-accrual loans	2,852,000	2,526,000
Residential mortgages: | Mortgages | 1-4 family | Acquired Loans
Non-accrual loans
Non-accrual loans	1,713,000	1,382,000
Residential mortgages: | Mortgages | Construction
Non-accrual loans
Non-accrual loans	0	0
Residential mortgages: | Mortgages | Construction | Business Activities Loans
Non-accrual loans
Non-accrual loans	0	0
Residential mortgages: | Mortgages | Construction | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial real estate and industrial
Non-accrual loans
Non-accrual loans	5,693,000	11,756,000
Commercial real estate and industrial | Business Activities Loans
Non-accrual loans
Non-accrual loans	4,368,000	9,940,000
Commercial real estate and industrial | Acquired Loans
Non-accrual loans
Non-accrual loans	1,325,000	1,816,000
Commercial real estate and industrial | Construction
Non-accrual loans
Non-accrual loans	59,000	720,000
Commercial real estate and industrial | Construction | Business Activities Loans
Non-accrual loans
Non-accrual loans	59,000	720,000
Commercial real estate and industrial | Construction | Acquired Loans
Non-accrual loans
Non-accrual loans	0	0
Commercial real estate and industrial | Single and multi-family
Non-accrual loans
Non-accrual loans	130,000	599,000
Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Non-accrual loans
Non-accrual loans	0	458,000
Commercial real estate and industrial | Single and multi-family | Acquired Loans
Non-accrual loans
Non-accrual loans	130,000	141,000
Commercial real estate and industrial | Other
Non-accrual loans
Non-accrual loans	5,504,000	10,437,000
Commercial real estate and industrial | Other | Business Activities Loans
Non-accrual loans
Non-accrual loans	4,309,000	8,762,000
Commercial real estate and industrial | Other | Acquired Loans
Non-accrual loans
Non-accrual loans	1,195,000	1,675,000
Commercial real estate and industrial | Business loans
Non-accrual loans
Non-accrual loans	8,054,000	1,661,000
Commercial real estate and industrial | Business loans | Business Activities Loans
Non-accrual loans
Non-accrual loans	7,579,000	850,000
Commercial real estate and industrial | Business loans | Acquired Loans
Non-accrual loans
Non-accrual loans	475,000	811,000
Commercial real estate and industrial | Business loans | Other commercial real estate
Non-accrual loans
Non-accrual loans	8,054,000	1,661,000
Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Non-accrual loans
Non-accrual loans	7,579,000	850,000
Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Non-accrual loans
Non-accrual loans	475,000	811,000
Consumer Loans
Non-accrual loans
Non-accrual loans	3,386,000	3,214,000
Consumer Loans | Business Activities Loans
Non-accrual loans
Non-accrual loans	1,852,000	1,462,000
Consumer Loans | Acquired Loans
Non-accrual loans
Non-accrual loans	1,534,000	1,752,000
Consumer Loans | Home equity
Non-accrual loans
Non-accrual loans	2,134,000	1,740,000
Consumer Loans | Home equity | Business Activities Loans
Non-accrual loans
Non-accrual loans	1,386,000	1,157,000
Consumer Loans | Home equity | Acquired Loans
Non-accrual loans
Non-accrual loans	748,000	583,000
Consumer Loans | Auto and other
Non-accrual loans
Non-accrual loans	1,252,000	1,474,000
Consumer Loans | Auto and other | Business Activities Loans
Non-accrual loans
Non-accrual loans	466,000	305,000
Consumer Loans | Auto and other | Acquired Loans
Non-accrual loans
Non-accrual loans	$ 786,000	$ 1,169,000

LOANS (Details 6)

LOANS (Details 6) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Loans receivable: balance at end of period
Total loans	$ 5,664,930	$ 4,680,600
Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	24,352	26,448
Collectively evaluated	4,391,487	3,892,432
Total loans	4,415,839	3,918,880
Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	7,118	5,448
Purchased credit-impaired loans	23,466	13,809
Collectively evaluated	1,218,507	742,463
Total loans	1,249,091	761,720
Residential mortgages: | Mortgages
Loans receivable: balance at end of period
Total loans	1,769,271	1,496,204
Residential mortgages: | Mortgages | Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	3,440	3,238
Collectively evaluated	1,412,069	1,223,214
Total loans	1,415,509	1,226,452
Residential mortgages: | Mortgages | Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	734	695
Purchased credit-impaired loans	2,647	375
Collectively evaluated	350,381	268,682
Total loans	353,762	269,752
Commercial real estate and industrial
Loans receivable: balance at end of period
Total loans	2,021,300	1,611,567
Commercial real estate and industrial | Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	13,082	22,015
Collectively evaluated	1,566,131	1,318,061
Total loans	1,579,213	1,340,076
Commercial real estate and industrial | Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	5,841	4,515
Purchased credit-impaired loans	17,610	12,277
Collectively evaluated	418,636	254,699
Total loans	442,087	271,491
Commercial real estate and industrial | Business loans
Loans receivable: balance at end of period
Total loans	1,065,325	804,366
Commercial real estate and industrial | Business loans | Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	7,234	743
Collectively evaluated	807,948	752,448
Total loans	815,182	753,191
Commercial real estate and industrial | Business loans | Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	0	39
Purchased credit-impaired loans	2,954	986
Collectively evaluated	247,189	50,150
Total loans	250,143	51,175
Consumer Loans
Loans receivable: balance at end of period
Total loans	809,034	768,463
Consumer Loans | Business Activities Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	596	452
Collectively evaluated	605,339	598,709
Total loans	605,935	599,161
Consumer Loans | Acquired Loans
Loans receivable: balance at end of period
Individually evaluated for impairment	543	199
Purchased credit-impaired loans	255	171
Collectively evaluated	202,301	168,932
Total loans	$ 203,099	$ 169,302

LOANS (Details 7)

LOANS (Details 7) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Business Activities Loans
Recorded Investment
Total	$ 22,624	$ 25,305
Unpaid Principal Balance
Total	24,352	26,448
Related Allowance
With an allowance recorded	1,728	1,143
Business Activities Loans | Residential mortgages: | Mortgages
Recorded Investment
Total	3,192	3,083
Unpaid Principal Balance
Total	3,440	3,238
Related Allowance
With an allowance recorded	248	155
Business Activities Loans | Residential mortgages: | Mortgages | 1-4 family
Recorded Investment
With no related allowance	1,111	2,528
With an allowance recorded	2,081	555
Unpaid Principal Balance
With no related allowance	1,111	2,528
With an allowance recorded	2,329	710
Related Allowance
With an allowance recorded	248	155
Business Activities Loans | Commercial real estate and industrial
Recorded Investment
Total	12,672	21,093
Unpaid Principal Balance
Total	13,082	22,015
Related Allowance
With an allowance recorded	410	922
Business Activities Loans | Commercial real estate and industrial | Single and multi-family
Recorded Investment
With no related allowance	0	0
With an allowance recorded	0	490
Unpaid Principal Balance
With no related allowance	0	0
With an allowance recorded	0	492
Related Allowance
With an allowance recorded	0	2
Business Activities Loans | Commercial real estate and industrial | Construction
Recorded Investment
With no related allowance	2,000	16,990
With an allowance recorded	0	3,511
Unpaid Principal Balance
With no related allowance	2,000	16,990
With an allowance recorded	0	4,431
Related Allowance
With an allowance recorded	0	920
Business Activities Loans | Commercial real estate and industrial | Other
Recorded Investment
With no related allowance	3,529	102
With an allowance recorded	7,143	0
Unpaid Principal Balance
With no related allowance	3,529	102
With an allowance recorded	7,553	0
Related Allowance
With an allowance recorded	410	0
Business Activities Loans | Commercial real estate and industrial | Business loans
Recorded Investment
Total	6,202	743
Unpaid Principal Balance
Total	7,234	743
Related Allowance
With an allowance recorded	1,032	0
Business Activities Loans | Commercial real estate and industrial | Business loans | Other commercial real estate
Recorded Investment
With no related allowance	115	743
With an allowance recorded	6,087	0
Unpaid Principal Balance
With no related allowance	115	743
With an allowance recorded	7,119	0
Related Allowance
With an allowance recorded	1,032	0
Business Activities Loans | Consumer Loans
Recorded Investment
Total	558	386
Unpaid Principal Balance
Total	596	452
Related Allowance
With an allowance recorded	38	66
Business Activities Loans | Consumer Loans | Home equity
Recorded Investment
With no related allowance	237	87
With an allowance recorded	226	194
Unpaid Principal Balance
With no related allowance	237	87
With an allowance recorded	248	248
Related Allowance
With an allowance recorded	22	54
Business Activities Loans | Consumer Loans | Other
Recorded Investment
With no related allowance	1	0
With an allowance recorded	94	105
Unpaid Principal Balance
With no related allowance	1	0
With an allowance recorded	110	117
Related Allowance
With an allowance recorded	16	12
Acquired Loans
Recorded Investment
Total	6,800	6,399
Unpaid Principal Balance
Total	7,118	6,570
Related Allowance
With an allowance recorded	318	171
Acquired Loans | Residential mortgages: | Mortgages
Recorded Investment
Total	686	647
Unpaid Principal Balance
Total	734	695
Related Allowance
With an allowance recorded	48	48
Acquired Loans | Residential mortgages: | Mortgages | 1-4 family
Recorded Investment
With no related allowance	313	189
With an allowance recorded	373	458
Unpaid Principal Balance
With no related allowance	313	189
With an allowance recorded	421	506
Related Allowance
With an allowance recorded	48	48
Acquired Loans | Commercial real estate and industrial
Recorded Investment
Total	5,641	5,589
Unpaid Principal Balance
Total	5,840	5,637
Related Allowance
With an allowance recorded	199	48
Acquired Loans | Commercial real estate and industrial | Single and multi-family
Recorded Investment
With no related allowance	0
With an allowance recorded	2,868
Unpaid Principal Balance
With no related allowance	0
With an allowance recorded	2,910
Related Allowance
With an allowance recorded	42
Acquired Loans | Commercial real estate and industrial | Construction
Recorded Investment
With no related allowance	0
With an allowance recorded	0
Unpaid Principal Balance
With no related allowance	0
With an allowance recorded	0
Related Allowance
With an allowance recorded	0
Acquired Loans | Commercial real estate and industrial | Other
Recorded Investment
With no related allowance	722	5,206
With an allowance recorded	2,051	383
Unpaid Principal Balance
With no related allowance	722	5,206
With an allowance recorded	2,208	431
Related Allowance
With an allowance recorded	157	48
Acquired Loans | Commercial real estate and industrial | Business loans | Other commercial real estate
Recorded Investment
With no related allowance	0	39
Total	0	39
Unpaid Principal Balance
With no related allowance	0	39
Total	0	39
Related Allowance
With an allowance recorded	0	0
Acquired Loans | Consumer Loans | Home equity
Recorded Investment
With no related allowance	0	0
With an allowance recorded	329	124
Total		124
Unpaid Principal Balance
With no related allowance	0	0
With an allowance recorded	367	199
Total		199
Related Allowance
With an allowance recorded	38	$ 75
Acquired Loans | Consumer Loans | Other
Recorded Investment
With an allowance recorded	144
Unpaid Principal Balance
With an allowance recorded	177
Related Allowance
With an allowance recorded	33
Acquired Loans | Consumer Loans | Business loans | Home equity
Recorded Investment
Total	473
Unpaid Principal Balance
Total	544
Related Allowance
With an allowance recorded	$ 71

LOANS (Details 8)

LOANS (Details 8) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	$ 27,337	$ 30,104
Interest income, cash basis method	568	719
Business Activities Loans | Residential mortgages: | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	3,059	4,738
Interest income, cash basis method	92	143
Business Activities Loans | Residential mortgages: | Mortgages | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	1,264	4,342
Cash basis interest income recognized, with no related allowance	32	140
Recorded investment with related allowance	1,795	396
Cash basis interest income recognized, with related allowance	60	3
Business Activities Loans | Commercial real estate and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	19,918	23,251
Interest income, cash basis method	357	504
Business Activities Loans | Commercial real estate and industrial | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	2,326	16,765
Cash basis interest income recognized, with no related allowance	1	470
Recorded investment with related allowance	0	3,776
Cash basis interest income recognized, with related allowance	0	30
Business Activities Loans | Commercial real estate and industrial | Single and multi-family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	80	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Commercial real estate and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	9,787	2,117
Cash basis interest income recognized, with no related allowance	157	0
Recorded investment with related allowance	7,725	593
Cash basis interest income recognized, with related allowance	199	4
Business Activities Loans | Commercial real estate and industrial | Business loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	234	1,582
Cash basis interest income recognized, with no related allowance	7	60
Recorded investment with related allowance	3,610	$ 0
Cash basis interest income recognized, with related allowance	103
Average recorded investment	3,844	$ 1,582
Interest income, cash basis method	110	60
Business Activities Loans | Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	516	533
Interest income, cash basis method	9	12
Business Activities Loans | Consumer Loans | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	155	411
Cash basis interest income recognized, with no related allowance	6	9
Recorded investment with related allowance	248	0
Cash basis interest income recognized, with related allowance	0	0
Business Activities Loans | Consumer Loans | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	122
Cash basis interest income recognized, with no related allowance	0	3
Recorded investment with related allowance	113
Cash basis interest income recognized, with related allowance	3
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	7,971	7,297
Interest income, cash basis method	255	171
Acquired Loans | Residential mortgages: | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	832	1,210
Interest income, cash basis method	13	12
Acquired Loans | Residential mortgages: | Mortgages | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	423	1,046
Cash basis interest income recognized, with no related allowance	0	8
Recorded investment with related allowance	409	164
Cash basis interest income recognized, with related allowance	13	4
Acquired Loans | Commercial real estate and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	6,730	5,575
Interest income, cash basis method	224	146
Acquired Loans | Commercial real estate and industrial | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	169	0
Cash basis interest income recognized, with no related allowance	0	0
Acquired Loans | Commercial real estate and industrial | Single and multi-family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	1,824	5,575
Cash basis interest income recognized, with no related allowance	5	146
Recorded investment with related allowance	2,878	0
Cash basis interest income recognized, with related allowance	82	0
Acquired Loans | Commercial real estate and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	593	0
Cash basis interest income recognized, with no related allowance	60	0
Recorded investment with related allowance	1,266	0
Cash basis interest income recognized, with related allowance	77	0
Acquired Loans | Commercial real estate and industrial | Business loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	42	457
Cash basis interest income recognized, with no related allowance	3	13
Recorded investment with related allowance	0	0
Cash basis interest income recognized, with related allowance	0	0
Average recorded investment	42	457
Interest income, cash basis method	3	13
Acquired Loans | Consumer Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment	367	55
Interest income, cash basis method	15	0
Acquired Loans | Consumer Loans | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	39	55
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment with related allowance	309	0
Cash basis interest income recognized, with related allowance	11	0
Acquired Loans | Consumer Loans | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0
Cash basis interest income recognized, with no related allowance	0	0
Recorded investment with related allowance	19	0
Cash basis interest income recognized, with related allowance	$ 4	$ 0

LOANS (Details 9)

LOANS (Details 9) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)modification	Sep. 30, 2014USD ($)modification	Sep. 30, 2015USD ($)modification	Sep. 30, 2014USD ($)modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification	2	3	10	13
Pre-Modification Outstanding Recorded Investment	$ 307	$ 1,827	$ 12,193	$ 7,623
Post-Modification Outstanding Recorded Investment	$ 307	$ 1,828	$ 12,193	$ 7,621
Other | Commercial real estate and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification	0	1	2	7
Pre-Modification Outstanding Recorded Investment	$ 0	$ 1,596	$ 1,694	$ 6,400
Post-Modification Outstanding Recorded Investment	$ 0	$ 1,596	$ 1,694	$ 6,400
Construction | Commercial Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification	0		1
Pre-Modification Outstanding Recorded Investment	$ 0		$ 2,000
Post-Modification Outstanding Recorded Investment	$ 0		$ 2,000
Single and multi-family | Commercial Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification	2		2
Pre-Modification Outstanding Recorded Investment	$ 307		$ 307
Post-Modification Outstanding Recorded Investment	$ 307		$ 307
Single and multi-family | Commercial real estate and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification		0		1
Pre-Modification Outstanding Recorded Investment		$ 0		$ 623
Post-Modification Outstanding Recorded Investment		$ 0		$ 623
Commercial and industrial - Other | Commercial real estate and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification	0		5
Pre-Modification Outstanding Recorded Investment	$ 0		$ 8,192
Post-Modification Outstanding Recorded Investment	$ 0		$ 8,192
1-4 family | Mortgages | Residential mortgages:
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of Modifications | modification		2		5
Pre-Modification Outstanding Recorded Investment		$ 231		$ 600
Post-Modification Outstanding Recorded Investment		$ 232		$ 598

LOANS (Details 10)

LOANS (Details 10) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)contract	Sep. 30, 2014USD ($)contract	Sep. 30, 2015USD ($)contract	Sep. 30, 2014USD ($)contract
Commercial real estate and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications that subsequently defaulted, number of contracts			1
Modifications that subsequently defaulted, recorded investment | $			$ 668
Commercial Loans | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications that subsequently defaulted, number of contracts	2	0	2	2
Modifications that subsequently defaulted, recorded investment | $	$ 5,742	$ 0	$ 5,742	$ 158

LOANS (Details 11)

LOANS (Details 11) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	$ 25,716	$ 15,113	$ 16,714	$ 10,822
Principal payments	(1,538)	(339)	(2,629)	(1,299)
TDR status change	0	(245)	0	(886)
Other reductions/increases	(69)	0	(1,862)	99
Newly identified TDRs	307	1,828	12,193	7,621
Balance at end of the period	$ 24,416	$ 16,357	$ 24,416	$ 16,357

LOAN LOSS ALLOWANCE (Details)

LOAN LOSS ALLOWANCE (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Activity in the allowance for loan losses
Balance at beginning of period			$ 35,662
Provision for loan losses	$ 4,240	$ 3,685	12,295	$ 11,070
Balance at end of period	38,180		38,180
Allowance For Loan Losses
Total	38,180		35,662		$ 38,180
Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			32,795	29,527
Charged-off loans			8,616	6,393
Recoveries on charged-off loans			660	442
Provision for loan losses			9,724	8,528
Balance at end of period	34,563	32,104	34,563	32,104
Allowance For Loan Losses
Individually evaluated for impairment					1,728	$ 2,751
Collectively evaluated					32,835	29,353
Total	34,563	32,104	32,795	29,527	34,563	32,104
Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			2,867	3,796
Charged-off loans			2,534	3,800
Recoveries on charged-off loans			713	324
Provision for loan losses			2,571	2,542
Balance at end of period	3,617	2,862	3,617	2,862
Allowance For Loan Losses
Individually evaluated for impairment					318	0
Purchased credit-impaired loans					0	0
Collectively evaluated					3,299	2,862
Total	3,617	2,862	2,867	3,796	3,617	2,862
Residential mortgages: | Mortgages | Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			6,836	6,937
Charged-off loans			762	1,253
Recoveries on charged-off loans			141	118
Provision for loan losses			1,155	(224)
Balance at end of period	7,370	5,578	7,370	5,578
Allowance For Loan Losses
Individually evaluated for impairment					248	30
Collectively evaluated					7,122	5,548
Total	7,370	5,578	6,836	6,937	7,370	5,578
Residential mortgages: | Mortgages | Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			615	625
Charged-off loans			441	1,087
Recoveries on charged-off loans			42	171
Provision for loan losses			709	818
Balance at end of period	925	527	925	527
Allowance For Loan Losses
Individually evaluated for impairment					48	0
Purchased credit-impaired loans					0	0
Collectively evaluated					877	527
Total	925	527	615	625	925	527
Commercial real estate and industrial | Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			14,690	13,705
Charged-off loans			5,751	2,327
Recoveries on charged-off loans			146	8
Provision for loan losses			5,176	4,966
Balance at end of period	14,261	16,352	14,261	16,352
Allowance For Loan Losses
Individually evaluated for impairment					410	2,409
Collectively evaluated					13,851	13,943
Total	14,261	16,352	14,690	13,705	14,261	16,352
Commercial real estate and industrial | Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			790	2,339
Charged-off loans			625	1,287
Recoveries on charged-off loans			418	1
Provision for loan losses			936	5
Balance at end of period	1,519	1,058	1,519	1,058
Allowance For Loan Losses
Individually evaluated for impairment					199	0
Purchased credit-impaired loans					0	0
Collectively evaluated					1,320	1,058
Total	1,519	1,058	790	2,339	1,519	1,058
Commercial real estate and industrial | Business loans | Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			5,206	5,173
Charged-off loans			1,288	2,007
Recoveries on charged-off loans			160	87
Provision for loan losses			3,955	1,534
Balance at end of period	8,033	4,787	8,033	4,787
Allowance For Loan Losses
Individually evaluated for impairment					1,032	312
Collectively evaluated					7,001	4,475
Total	8,033	4,787	5,206	5,173	8,033	4,787
Commercial real estate and industrial | Business loans | Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			1,093	597
Charged-off loans			654	422
Recoveries on charged-off loans			186	101
Provision for loan losses			27	725
Balance at end of period	652	1,001	652	1,001
Allowance For Loan Losses
Individually evaluated for impairment					0	0
Purchased credit-impaired loans					0	0
Collectively evaluated					652	1,001
Total	652	1,001	1,093	597	652	1,001
Consumer Loans | Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			5,928	3,644
Charged-off loans			815	806
Recoveries on charged-off loans			213	229
Provision for loan losses			(398)	2,278
Balance at end of period	4,928	5,345	4,928	5,345
Allowance For Loan Losses
Individually evaluated for impairment					38	0
Collectively evaluated					4,890	5,345
Total	4,928	5,345	5,928	3,644	4,928	5,345
Consumer Loans | Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			369	235
Charged-off loans			814	1,004
Recoveries on charged-off loans			67	51
Provision for loan losses			899	994
Balance at end of period	521	276	521	276
Allowance For Loan Losses
Individually evaluated for impairment					71	0
Purchased credit-impaired loans					0	0
Collectively evaluated					450	276
Total	521	276	369	235	521	276
Unallocated | Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of period			135	68
Charged-off loans			0	0
Recoveries on charged-off loans			0	0
Provision for loan losses			(164)	(26)
Balance at end of period	(29)	42	(29)	42
Allowance For Loan Losses
Individually evaluated for impairment					0	0
Collectively evaluated					(29)	42
Total	(29)	42	135	68	(29)	42
Unallocated | Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of period			0	0
Charged-off loans			0	0
Recoveries on charged-off loans			0	0
Provision for loan losses			0	0
Balance at end of period	0	0	0	0
Allowance For Loan Losses
Individually evaluated for impairment					0	0
Purchased credit-impaired loans					0	0
Collectively evaluated					0	0
Total	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

LOAN LOSS ALLOWANCE - NARRATIVE

LOAN LOSS ALLOWANCE - NARRATIVE (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)grade
Acquired Loans
Credit quality information
Number of grades in internal loan rating system (grade)	11
Allowance for losses on acquired loans under Subtopic ASC 310-30 | $	$ 3.6
Other | Consumer Loans
Credit quality information
Number of grades in internal loan rating system (grade)	2
Performing | Maximum | Other | Consumer Loans
Credit quality information
Period within which loans are current, based on which risk rating is assigned	119 days
Performing | Maximum | Other | Acquired Loans | Consumer Loans
Credit quality information
Period within which loans are current, based on which risk rating is assigned	119 days
Nonperforming | Maximum | Other | Acquired Loans | Consumer Loans
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	120 days
Nonperforming | Minimum | Other | Consumer Loans
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	120 days
Mortgages | Residential mortgages:
Credit quality information
Number of grades in internal loan rating system (grade)	3
Mortgages | Pass | Maximum | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	59 days
Mortgages | Pass | Maximum | Acquired Loans | Residential mortgages:
Credit quality information
Period within which loans are current, based on which risk rating is assigned	59 days
Mortgages | Special mention | Maximum | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	89 days
Mortgages | Special mention | Maximum | Acquired Loans | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	89 days
Mortgages | Special mention | Minimum | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	60 days
Mortgages | Special mention | Minimum | Acquired Loans | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	60 days
Mortgages | Substandard | Minimum | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	90 days
Mortgages | Substandard | Minimum | Acquired Loans | Residential mortgages:
Credit quality information
Delinquency period of loans based on which risk rating is assigned to loans	90 days

LOAN LOSS ALLOWANCE (Details 2)

LOAN LOSS ALLOWANCE (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Credit quality information
Total Loans	$ 5,664,930	$ 4,680,600
Business Activities Loans
Credit quality information
Total Loans	4,415,839	3,918,880
Acquired Loans
Credit quality information
Total Loans	1,249,091	761,720
Residential mortgages: | Mortgages
Credit quality information
Total Loans	1,769,271	1,496,204
Residential mortgages: | Mortgages | Business Activities Loans
Credit quality information
Total Loans	1,415,509	1,226,452
Residential mortgages: | Mortgages | Acquired Loans
Credit quality information
Total Loans	353,762	269,752
Residential mortgages: | Mortgages | 1-4 family
Credit quality information
Total Loans	1,733,172	1,468,142
Residential mortgages: | Mortgages | 1-4 family | Business Activities Loans
Credit quality information
Total Loans	1,382,068	1,199,408
Residential mortgages: | Mortgages | 1-4 family | Acquired Loans
Credit quality information
Total Loans	351,104	268,734
Residential mortgages: | Mortgages | Construction
Credit quality information
Total Loans	36,099	28,062
Residential mortgages: | Mortgages | Construction | Business Activities Loans
Credit quality information
Total Loans	33,441	27,044
Residential mortgages: | Mortgages | Construction | Acquired Loans
Credit quality information
Total Loans	2,658	1,018
Commercial real estate and industrial
Credit quality information
Total Loans	2,021,300	1,611,567
Commercial real estate and industrial | Business Activities Loans
Credit quality information
Total Loans	1,579,213	1,340,076
Commercial real estate and industrial | Acquired Loans
Credit quality information
Total Loans	442,087	271,491
Commercial real estate and industrial | Other commercial real estate
Credit quality information
Total Loans	1,530,705	1,244,959
Commercial real estate and industrial | Other commercial real estate | Business Activities Loans
Credit quality information
Total Loans	1,173,168	1,030,837
Commercial real estate and industrial | Other commercial real estate | Acquired Loans
Credit quality information
Total Loans	357,537	214,122
Commercial real estate and industrial | Construction
Credit quality information
Total Loans	247,366	173,390
Commercial real estate and industrial | Construction | Business Activities Loans
Credit quality information
Total Loans	203,858	169,189
Commercial real estate and industrial | Construction | Acquired Loans
Credit quality information
Total Loans	43,508	4,201
Commercial real estate and industrial | Single and multi-family
Credit quality information
Total Loans	243,229	193,218
Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Credit quality information
Total Loans	202,187	140,050
Commercial real estate and industrial | Single and multi-family | Acquired Loans
Credit quality information
Total Loans	41,042	53,168
Commercial real estate and industrial | Other | Business Activities Loans
Credit quality information
Total Loans	1,173,168	1,030,837
Commercial real estate and industrial | Other | Acquired Loans
Credit quality information
Total Loans	357,537	214,122
Commercial real estate and industrial | Business loans
Credit quality information
Total Loans	1,065,325	804,366
Commercial real estate and industrial | Business loans | Business Activities Loans
Credit quality information
Total Loans	815,182	753,191
Commercial real estate and industrial | Business loans | Acquired Loans
Credit quality information
Total Loans	250,143	51,175
Commercial real estate and industrial | Business loans | Asset based lending
Credit quality information
Total Loans	330,706	341,246
Commercial real estate and industrial | Business loans | Asset based lending | Business Activities Loans
Credit quality information
Total Loans	330,706	341,246
Commercial real estate and industrial | Business loans | Asset based lending | Acquired Loans
Credit quality information
Total Loans	0	0
Commercial real estate and industrial | Business loans | Other commercial real estate
Credit quality information
Total Loans	734,619	463,120
Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Credit quality information
Total Loans	484,476	411,945
Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Credit quality information
Total Loans	250,143	51,175
Consumer Loans
Credit quality information
Total Loans	809,034	768,463
Consumer Loans | Business Activities Loans
Credit quality information
Total Loans	605,935	599,161
Consumer Loans | Acquired Loans
Credit quality information
Total Loans	203,099	169,302
Consumer Loans | Home equity
Credit quality information
Total Loans	356,563	318,632
Consumer Loans | Home equity | Business Activities Loans
Credit quality information
Total Loans	299,250	252,681
Consumer Loans | Home equity | Acquired Loans
Credit quality information
Total Loans	57,313	65,951
Consumer Loans | Auto and other
Credit quality information
Total Loans	452,471	449,831
Consumer Loans | Auto and other | Business Activities Loans
Credit quality information
Total Loans	306,685	346,480
Consumer Loans | Auto and other | Acquired Loans
Credit quality information
Total Loans	145,786	103,351
Pass | Residential mortgages: | Mortgages | Business Activities Loans
Credit quality information
Total Loans	1,410,235	1,221,843
Pass | Residential mortgages: | Mortgages | Acquired Loans
Credit quality information
Total Loans	349,920	267,463
Pass | Residential mortgages: | Mortgages | 1-4 family | Business Activities Loans
Credit quality information
Total Loans	1,376,794	1,195,209
Pass | Residential mortgages: | Mortgages | 1-4 family | Acquired Loans
Credit quality information
Total Loans	347,262	266,445
Pass | Residential mortgages: | Mortgages | Construction | Business Activities Loans
Credit quality information
Total Loans	33,441	26,634
Pass | Residential mortgages: | Mortgages | Construction | Acquired Loans
Credit quality information
Total Loans	2,658	1,018
Pass | Commercial real estate and industrial | Business Activities Loans
Credit quality information
Total Loans	1,517,344	1,263,664
Pass | Commercial real estate and industrial | Acquired Loans
Credit quality information
Total Loans	412,398	243,082
Pass | Commercial real estate and industrial | Construction | Business Activities Loans
Credit quality information
Total Loans	201,626	166,295
Pass | Commercial real estate and industrial | Construction | Acquired Loans
Credit quality information
Total Loans	41,470	2,904
Pass | Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Credit quality information
Total Loans	199,989	137,533
Pass | Commercial real estate and industrial | Single and multi-family | Acquired Loans
Credit quality information
Total Loans	33,963	44,497
Pass | Commercial real estate and industrial | Other | Business Activities Loans
Credit quality information
Total Loans	1,115,729	959,836
Pass | Commercial real estate and industrial | Other | Acquired Loans
Credit quality information
Total Loans	336,965	195,681
Pass | Commercial real estate and industrial | Business loans | Business Activities Loans
Credit quality information
Total Loans	778,687	746,092
Pass | Commercial real estate and industrial | Business loans | Acquired Loans
Credit quality information
Total Loans	240,826	45,757
Pass | Commercial real estate and industrial | Business loans | Asset based lending | Business Activities Loans
Credit quality information
Total Loans	330,706	341,246
Pass | Commercial real estate and industrial | Business loans | Asset based lending | Acquired Loans
Credit quality information
Total Loans	0	0
Pass | Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Credit quality information
Total Loans	447,981	404,846
Pass | Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Credit quality information
Total Loans	240,826	45,757
Special mention
Credit quality information
Total Loans	35,576	17,913
Special mention | Business Activities Loans
Credit quality information
Total Loans	27,911	9,113
Special mention | Acquired Loans
Credit quality information
Total Loans	7,665	8,800
Special mention | Residential mortgages: | Mortgages | Business Activities Loans
Credit quality information
Total Loans	1,289	556
Special mention | Residential mortgages: | Mortgages | Acquired Loans
Credit quality information
Total Loans	510	638
Special mention | Residential mortgages: | Mortgages | 1-4 family | Business Activities Loans
Credit quality information
Total Loans	1,289	146
Special mention | Residential mortgages: | Mortgages | 1-4 family | Acquired Loans
Credit quality information
Total Loans	510	638
Special mention | Residential mortgages: | Mortgages | Construction | Business Activities Loans
Credit quality information
Total Loans	0	410
Special mention | Residential mortgages: | Mortgages | Construction | Acquired Loans
Credit quality information
Total Loans	0	0
Special mention | Commercial real estate and industrial | Business Activities Loans
Credit quality information
Total Loans	4,196	6,933
Special mention | Commercial real estate and industrial | Acquired Loans
Credit quality information
Total Loans	1,968	5,401
Special mention | Commercial real estate and industrial | Construction | Business Activities Loans
Credit quality information
Total Loans	0	0
Special mention | Commercial real estate and industrial | Construction | Acquired Loans
Credit quality information
Total Loans	0	0
Special mention | Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Credit quality information
Total Loans	0	0
Special mention | Commercial real estate and industrial | Single and multi-family | Acquired Loans
Credit quality information
Total Loans	634	533
Special mention | Commercial real estate and industrial | Other | Business Activities Loans
Credit quality information
Total Loans	4,196	6,933
Special mention | Commercial real estate and industrial | Other | Acquired Loans
Credit quality information
Total Loans	1,334	4,868
Special mention | Commercial real estate and industrial | Business loans | Business Activities Loans
Credit quality information
Total Loans	22,020	560
Special mention | Commercial real estate and industrial | Business loans | Acquired Loans
Credit quality information
Total Loans	4,659	1,723
Special mention | Commercial real estate and industrial | Business loans | Asset based lending | Business Activities Loans
Credit quality information
Total Loans	0	0
Special mention | Commercial real estate and industrial | Business loans | Asset based lending | Acquired Loans
Credit quality information
Total Loans	0	0
Special mention | Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Credit quality information
Total Loans	22,020	560
Special mention | Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Credit quality information
Total Loans	4,659	1,723
Substandard
Credit quality information
Total Loans	94,778	90,834
Substandard | Business Activities Loans
Credit quality information
Total Loans	62,370	66,995
Substandard | Acquired Loans
Credit quality information
Total Loans	32,408	23,839
Substandard | Residential mortgages: | Mortgages | Business Activities Loans
Credit quality information
Total Loans	3,985	4,053
Substandard | Residential mortgages: | Mortgages | Acquired Loans
Credit quality information
Total Loans	3,332	1,651
Substandard | Residential mortgages: | Mortgages | 1-4 family | Business Activities Loans
Credit quality information
Total Loans	3,985	4,053
Substandard | Residential mortgages: | Mortgages | 1-4 family | Acquired Loans
Credit quality information
Total Loans	3,332	1,651
Substandard | Residential mortgages: | Mortgages | Construction | Business Activities Loans
Credit quality information
Total Loans	0	0
Substandard | Residential mortgages: | Mortgages | Construction | Acquired Loans
Credit quality information
Total Loans	0	0
Substandard | Commercial real estate and industrial | Business Activities Loans
Credit quality information
Total Loans	57,600	69,406
Substandard | Commercial real estate and industrial | Acquired Loans
Credit quality information
Total Loans	27,721	23,008
Substandard | Commercial real estate and industrial | Construction | Business Activities Loans
Credit quality information
Total Loans	2,232	2,894
Substandard | Commercial real estate and industrial | Construction | Acquired Loans
Credit quality information
Total Loans	2,038	1,297
Substandard | Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Credit quality information
Total Loans	2,198	2,517
Substandard | Commercial real estate and industrial | Single and multi-family | Acquired Loans
Credit quality information
Total Loans	6,445	8,138
Substandard | Commercial real estate and industrial | Other | Business Activities Loans
Credit quality information
Total Loans	53,170	63,995
Substandard | Commercial real estate and industrial | Other | Acquired Loans
Credit quality information
Total Loans	19,238	13,573
Substandard | Commercial real estate and industrial | Business loans | Business Activities Loans
Credit quality information
Total Loans	14,475	6,539
Substandard | Commercial real estate and industrial | Business loans | Acquired Loans
Credit quality information
Total Loans	4,658	3,695
Substandard | Commercial real estate and industrial | Business loans | Asset based lending | Business Activities Loans
Credit quality information
Total Loans	0	0
Substandard | Commercial real estate and industrial | Business loans | Asset based lending | Acquired Loans
Credit quality information
Total Loans	0	0
Substandard | Commercial real estate and industrial | Business loans | Other commercial real estate | Business Activities Loans
Credit quality information
Total Loans	14,475	6,539
Substandard | Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Credit quality information
Total Loans	4,658	3,695
Doubtful | Commercial real estate and industrial | Business Activities Loans
Credit quality information
Total Loans	73	73
Doubtful | Commercial real estate and industrial | Construction | Business Activities Loans
Credit quality information
Total Loans	0	0
Doubtful | Commercial real estate and industrial | Single and multi-family | Business Activities Loans
Credit quality information
Total Loans	0	0
Doubtful | Commercial real estate and industrial | Other | Business Activities Loans
Credit quality information
Total Loans	73	73
Doubtful | Commercial real estate and industrial | Business loans | Acquired Loans
Credit quality information
Total Loans	40	0
Doubtful | Commercial real estate and industrial | Business loans | Asset based lending | Acquired Loans
Credit quality information
Total Loans	0	0
Doubtful | Commercial real estate and industrial | Business loans | Other commercial real estate | Acquired Loans
Credit quality information
Total Loans	40	0
Performing | Consumer Loans | Business Activities Loans
Credit quality information
Total Loans	604,083	597,699
Performing | Consumer Loans | Acquired Loans
Credit quality information
Total Loans	201,565	167,550
Performing | Consumer Loans | Home equity | Business Activities Loans
Credit quality information
Total Loans	297,864	251,524
Performing | Consumer Loans | Home equity | Acquired Loans
Credit quality information
Total Loans	56,565	65,368
Performing | Consumer Loans | Auto and other | Business Activities Loans
Credit quality information
Total Loans	306,219	346,175
Performing | Consumer Loans | Auto and other | Acquired Loans
Credit quality information
Total Loans	145,000	102,182
Nonperforming | Consumer Loans | Business Activities Loans
Credit quality information
Total Loans	1,852	1,462
Nonperforming | Consumer Loans | Acquired Loans
Credit quality information
Total Loans	1,534	1,752
Nonperforming | Consumer Loans | Home equity | Business Activities Loans
Credit quality information
Total Loans	1,386	1,157
Nonperforming | Consumer Loans | Home equity | Acquired Loans
Credit quality information
Total Loans	748	583
Nonperforming | Consumer Loans | Auto and other | Business Activities Loans
Credit quality information
Total Loans	466	305
Nonperforming | Consumer Loans | Auto and other | Acquired Loans
Credit quality information
Total Loans	786	1,169
Non-Accrual
Credit quality information
Total Loans	21,736	21,705
Non-Accrual | Business Activities Loans
Credit quality information
Total Loans	16,651	14,778
Non-Accrual | Acquired Loans
Credit quality information
Total Loans	5,085	6,927
Total Classified
Credit quality information
Total Loans	116,514	112,539
Total Classified | Business Activities Loans
Credit quality information
Total Loans	79,021	81,773
Total Classified | Acquired Loans
Credit quality information
Total Loans	37,493	30,766
Total Criticized
Credit quality information
Total Loans	152,090	130,452
Total Criticized | Business Activities Loans
Credit quality information
Total Loans	106,932	90,886
Total Criticized | Acquired Loans
Credit quality information
Total Loans	$ 45,158	$ 39,566

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Account balances
Time less than $100,000	$ 559,789	$ 515,570
Time $100,000 or more	1,380,424	940,176
Total time deposits	1,940,213	1,455,746
Brokered time deposits	960,100	430,800
Reciprocal deposits	$ 181,500	$ 9,400

BORROWED FUNDS (Details)

BORROWED FUNDS (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Short-term borrowings	$ 1,095,300	$ 900,900
Long-term borrowings	206,311	151,423
Total borrowings	$ 1,301,611	$ 1,052,323
Weighted average rate on short-term borrowings	0.30%	0.23%
Weighted average rate on long-term borrowings	3.78%	4.03%
Weighted Average Rate	0.85%	0.79%
Advances from the FHLBB
Debt Instrument [Line Items]
Short-term borrowings	$ 1,095,300	$ 890,900
Long-term borrowings	$ 116,513	$ 61,676
Weighted average rate on short-term borrowings	0.30%	0.24%
Weighted average rate on long-term borrowings	1.93%	0.93%
Other Borrowings
Debt Instrument [Line Items]
Short-term borrowings	$ 0	$ 10,000
Weighted average rate on short-term borrowings	0.00%	1.80%
Subordinated borrowings
Debt Instrument [Line Items]
Long-term borrowings	$ 74,334	$ 74,283
Weighted average rate on long-term borrowings	7.00%	7.00%
Junior subordinated borrowings
Debt Instrument [Line Items]
Long-term borrowings	$ 15,464	$ 15,464
Weighted average rate on long-term borrowings	2.18%	2.08%

BORROWED FUNDS - NARRATIVE (Det

BORROWED FUNDS - NARRATIVE (Details) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Line of credit, current		$ 3,000,000
Short-term debt		1,095,300,000	$ 900,900,000
Long-term borrowings		206,311,000	151,423,000
Advances from the FHLBB
Debt Instrument [Line Items]
Long-term line of credit		0	0
Short-term debt		1,095,300,000	890,900,000
Long-term borrowings		116,513,000	61,676,000
Federal Reserve Bank Advances
Debt Instrument [Line Items]
Short-term debt		0	0
Federal Home Loan Bank Certificates And Obligations F H L B Callable Advances
Debt Instrument [Line Items]
Long-term borrowings		11,000,000	5,000,000
Federal Home Loan Bank Certificates And Obligations F H L B Amortizing Advances
Debt Instrument [Line Items]
Long-term borrowings		5,100,000	5,100,000
Subordinated borrowings
Debt Instrument [Line Items]
Long-term borrowings		74,334,000	74,283,000
Maturity period	15 years
Principal amount of debt issued	$ 75,000,000
Discount rate (as a percent)	1.15%
Fixed interest rate	6.875%
Maturity period with fixed interest rate	10 years
Subordinated borrowings | Three-month LIBOR rate
Debt Instrument [Line Items]
Interest rate margin	511.30%
Junior subordinated borrowings
Debt Instrument [Line Items]
Long-term borrowings		$ 15,464,000	$ 15,464,000
Junior subordinated borrowings | Trust I
Debt Instrument [Line Items]
Common stock of trust		100.00%
Common stock of trust included in other asset		$ 500,000
Sole asset of trust in form of debt		$ 15,500,000
Variable interest rate		2.18%	2.08%
Junior subordinated borrowings | Trust I | Maximum
Debt Instrument [Line Items]
Period up to which interest payments can be deferred		5 years
Junior subordinated borrowings | Trust I | LIBOR
Debt Instrument [Line Items]
Interest rate margin		1.85%

BORROWED FUNDS (Details 2)

BORROWED FUNDS (Details 2) - Fixed rate advances - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Principal
2,015	$ 903,308	$ 940,900
2,016	252,647	1,519
2,017	33,618	5,000
2,018	1,039	0
2019 and beyond	21,201	5,157
Total FHLBB advances	$ 1,211,813	$ 952,576
Weighted Average Rate (as a percent)
2,015	0.28%	0.24%
2,016	0.62%	0.88%
2,017	2.46%	4.33%
2,018	2.62%	0.00%
2019 and beyond	2.80%	3.85%
Total	0.46%	0.28%

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	Sep. 30, 2015	Dec. 31, 2014
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	11.70%	11.40%
Common Equity Tier 1 Capital to risk weighted assets	9.70%
Tier 1 capital to risk weighted assets	9.80%	9.00%
Tier 1 capital to average assets	7.60%	7.00%
Regulatory Minimum to be Well Capitalized, Total capital to risk weighted assets	10.00%	10.00%
Regulatory Minimum to be Well Capitalized, Tier 1 capital to risk weighted assets	8.00%	6.00%
Regulatory Minimum to be Well Capitalized, Tier 1 capital to average assets	5.00%	5.00%
Bank
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	11.00%	10.80%
Common Equity Tier 1 Capital to risk weighted assets	9.80%
Tier 1 capital to risk weighted assets	9.80%	9.30%
Tier 1 capital to average assets	7.60%	7.20%
Regulatory Minimum to be Well Capitalized, Total capital to risk weighted assets	10.00%	10.00%
Regulatory Minimum to be Well Capitalized, Common Equity Tier 1 Capital to risk weighted assets	6.50%
Regulatory Minimum to be Well Capitalized, Tier 1 capital to risk weighted assets	8.00%	6.00%
Regulatory Minimum to be Well Capitalized, Tier 1 capital to average assets	5.00%	5.00%

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013
Accumulated other comprehensive income	$ 2,055	$ (397)	$ 6,579	$ 2,208	$ 4,276	$ (9,057)
Net unrealized holding gain on AFS securities
Other accumulated comprehensive income (loss), before tax:	17,467		15,993
Income taxes related to items of accumulated other comprehensive income:	(6,769)		(6,077)
Accumulated other comprehensive income	10,698	5,677	9,916	2,495	4,876	(5,776)
Net (loss) on effective cash flow hedging derivatives
Other accumulated comprehensive income (loss), before tax:	(10,785)		(3,299)
Income taxes related to items of accumulated other comprehensive income:	4,346		1,330
Accumulated other comprehensive income	(6,438)	(3,830)	(1,969)	(26)	(610)	(1,366)
Net unrealized holding (loss) on pension plans
Other accumulated comprehensive income (loss), before tax:	(3,692)		(2,291)
Income taxes related to items of accumulated other comprehensive income:	1,488		923
Accumulated other comprehensive income	$ (2,205)	$ (2,244)	$ (1,368)	$ (261)	$ 10	$ 10

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net unrealized gain (loss) arising during the period
Net of Tax	$ 2,444	$ (1,923)	$ (3,062)	$ 6,437
Less: reclassification adjustment for losses realized in net income
Net of Tax	8	(145)	(1,462)	4,828
Other Comprehensive Income
Before Tax	3,903	(3,333)	(7,414)	18,303
Tax Effect	(1,451)	1,265	2,890	(7,038)
Total other comprehensive income (loss)	2,452	(2,068)	(4,524)	11,265
Net unrealized holding gain on AFS securities
Net unrealized gain (loss) arising during the period
Before Tax	8,256	(3,613)	3,940	13,757
Tax Effect	(3,204)	1,377	(1,580)	(5,197)
Net of Tax	5,052	(2,236)	2,360	8,560
Less: reclassification adjustment for losses realized in net income
Before Tax	(49)	(245)	(2,466)	(482)
Tax Effect	18	100	888	193
Net of Tax	(31)	(145)	(1,578)	(289)
Other Comprehensive Income
Before Tax	8,207	(3,858)	1,474	13,275
Tax Effect	(3,186)	1,477	(692)	(5,004)
Total other comprehensive income (loss)	5,021	(2,381)	782	8,271
Net (loss) on effective cash flow hedging derivatives
Net unrealized gain (loss) arising during the period
Before Tax	(4,369)	980	(7,486)	(3,147)
Tax Effect	1,761	(396)	3,017	1,295
Net of Tax	(2,608)	584	(4,469)	(1,852)
Less: reclassification adjustment for losses realized in net income
Before Tax	0	0	0	5,393
Tax Effect	0	0	0	(2,201)
Net of Tax	0	0	0	3,192
Other Comprehensive Income
Before Tax	(4,369)	980	(7,486)	2,246
Tax Effect	1,761	(396)	3,017	(906)
Total other comprehensive income (loss)	(2,608)	584	(4,469)	1,340
Net unrealized holding (loss) on pension plans
Net unrealized gain (loss) arising during the period
Before Tax	0	(455)	(1,596)	(455)
Tax Effect	0	184	643	184
Net of Tax	0	(271)	(953)	(271)
Less: reclassification adjustment for losses realized in net income
Before Tax	65	0	194	0
Tax Effect	(26)	0	(78)	0
Net of Tax	39	0	116	0
Other Comprehensive Income
Before Tax	65	(455)	(1,402)	(455)
Tax Effect	(26)	184	565	184
Total other comprehensive income (loss)	39	(271)	(837)	(271)
Net loss on terminated swap
Net unrealized gain (loss) arising during the period
Before Tax		0		0
Tax Effect		0		0
Net of Tax	0	0	0	0
Less: reclassification adjustment for losses realized in net income
Before Tax		0		3,237
Tax Effect		0		(1,312)
Net of Tax	0	0	0	1,925
Other Comprehensive Income
Before Tax		0		3,237
Tax Effect		0		(1,312)
Total other comprehensive income (loss)	$ 0	$ 0	$ 0	$ 1,925

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at Beginning of Period	$ (397)	$ 4,276	$ 6,579	$ (9,057)
Other Comprehensive (Loss) Gain Before reclassifications	2,444	(1,923)	(3,062)	6,437
Amounts Reclassified from Accumulated other comprehensive income	8	(145)	(1,462)	4,828
Total other comprehensive income (loss)	2,452	(2,068)	(4,524)	11,265
Balance at End of Period	2,055	2,208	2,055	2,208
Net unrealized holding gain on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at Beginning of Period	5,677	4,876	9,916	(5,776)
Other Comprehensive (Loss) Gain Before reclassifications	5,052	(2,236)	2,360	8,560
Amounts Reclassified from Accumulated other comprehensive income	(31)	(145)	(1,578)	(289)
Total other comprehensive income (loss)	5,021	(2,381)	782	8,271
Balance at End of Period	10,698	2,495	10,698	2,495
Net (loss) on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at Beginning of Period	(3,830)	(610)	(1,969)	(1,366)
Other Comprehensive (Loss) Gain Before reclassifications	(2,608)	584	(4,469)	(1,852)
Amounts Reclassified from Accumulated other comprehensive income	0	0	0	3,192
Total other comprehensive income (loss)	(2,608)	584	(4,469)	1,340
Balance at End of Period	(6,438)	(26)	(6,438)	(26)
Net loss on terminated swap
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at Beginning of Period	0	0	0	(1,925)
Other Comprehensive (Loss) Gain Before reclassifications	0	0	0	0
Amounts Reclassified from Accumulated other comprehensive income	0	0	0	1,925
Total other comprehensive income (loss)	0	0	0	1,925
Balance at End of Period	0	0	0	0
Net unrealized holding (loss) on pension plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at Beginning of Period	(2,244)	10	(1,368)	10
Other Comprehensive (Loss) Gain Before reclassifications	0	(271)	(953)	(271)
Amounts Reclassified from Accumulated other comprehensive income	39	0	116	0
Total other comprehensive income (loss)	39	(271)	(837)	(271)
Balance at End of Period	$ (2,205)	$ (261)	$ (2,205)	$ (261)

STOCKHOLDERS' EQUITY (Details 5

STOCKHOLDERS' EQUITY (Details 5) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	$ (12,698)	$ (14,641)	$ (42,040)	$ (33,570)
Income tax expense (benefit)	1,350	4,230	2,791	7,888
Net income (loss)	(14,701)	(11,988)	(33,504)	(22,347)
Amount Reclassified From Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Net income (loss)	8	(145)	(1,462)	4,828
Net unrealized holding gain on AFS securities | Amount Reclassified From Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	(49)	(245)	(2,466)	(482)
Income tax expense (benefit)	18	100	888	193
Net income (loss)	(31)	(145)	(1,578)	(289)
Net (loss) on effective cash flow hedging derivatives | Amount Reclassified From Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	0	0	0	5,393
Income tax expense (benefit)	0	0	0	(2,201)
Net income (loss)	0	0	0	3,192
Net loss on terminated swap | Amount Reclassified From Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	0	0	0	3,237
Income tax expense (benefit)	0	0	0	(1,312)
Net income (loss)	0	0	0	1,925
Net unrealized holding (loss) on pension plans | Amount Reclassified From Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	65	0	194	0
Income tax expense (benefit)	(26)	0	(78)	0
Net income (loss)	$ 39	$ 0	$ 116	$ 0

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings per share
Net income	$ 14,701	$ 11,988	$ 33,504	$ 22,347
Average number of common shares issued (shares)	31,565	26,525	29,374	26,525
Less: average number of treasury shares (shares)	1,201	1,360	1,229	1,400
Less: average number of unvested stock award shares (shares)	471	418	460	404
Average number of basic common shares outstanding (shares)	29,893	24,747	27,685	24,721
Average number of diluted common shares outstanding (shares)	30,069	24,861	27,847	24,835
Earnings per share:
Basic (USD per share)	$ 0.49	$ 0.48	$ 1.21	$ 0.90
Diluted (USD per share)	$ 0.49	$ 0.48	$ 1.20	$ 0.90
Unvested Stock Award shares
Earnings per share
Plus: dilutive effect of share-based payment arrangements (shares)	114	68	98	59
Options
Earnings per share
Plus: dilutive effect of share-based payment arrangements (shares)	62	46	64	55

EARNINGS PER SHARE (Details 2)

EARNINGS PER SHARE (Details 2) - shares shares in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Unvested Stock Award shares
Anti-dilutive securities
Securities excluded from the earnings per share calculations (in shares)	361	345
Options
Anti-dilutive securities
Securities excluded from the earnings per share calculations (in shares)	212	291

STOCK-BASED COMPENSATION PLAN74

STOCK-BASED COMPENSATION PLANS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Stock-based compensation plans
Total compensation cost	$ 3,400	$ 2,900
Unvested Stock Award shares
Non-vested Stock Awards Outstanding, Number of Shares
Balance at the beginning of the period (in shares)	424
Granted (in shares)	182
Stock awards vested (in shares)	(126)	(83)
Forfeited (in shares)	(19)
Balance at the end of the period (in shares)	461
Non-vested Stock Awards Outstanding, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (USD per share)	$ 24.33
Granted (USD per share)	26.44
Stock awards vested (USD per share)	23.78
Forfeited (USD per share)	24.91
Balance at the end of the period (USD per share)	$ 25.03
Options
Stock Options Outstanding, Number of Shares
Balance at the beginning of the period (shares)	282
Granted (shares)	0
Stock options exercised (shares)	(11)
Forfeited (shares)	0
Expired (shares)	(1)
Balance at the end of the period (shares)	270
Exercisable options at the end of the period (shares)	270
Stock Options Outstanding, Weighted-Average Exercise Price
Balance at the beginning of the period (USD per share)	$ 20.42
Granted (USD per share)	0
Stock options exercised (USD per share)	10.52
Forfeited (USD per share)	0
Expired (USD per share)	25.09
Balance at the end of the period (USD per share)	21.12
Exercisable options at the end of the period (USD per share)	$ 21.12
Stock-based compensation plans
Proceeds from stock option exercises	$ 116	$ 1,100

OPERATING SEGMENTS (Details)

OPERATING SEGMENTS (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)segment	Sep. 30, 2014USD ($)
Operating segments
Number of reportable operating segments (segment) | segment			2
Net interest income	$ 56,971	$ 44,949	$ 155,101	$ 132,044
Provision for loan losses	4,240	3,685	12,295	11,070
Non-interest income	12,698	14,641	42,040	33,570
Non-interest expense	49,378	39,687	148,551	124,309
Income before income taxes	16,051	16,218	36,295	30,235
Income tax expense (benefit)	1,350	4,230	2,791	7,888
Net income	14,701	11,988	33,504	22,347
Average assets (in millions)	7,541,000	6,265,000	7,111,000	6,089,000
Operating segment | Banking
Operating segments
Net interest income	57,867	45,786	157,688	134,740
Provision for loan losses	4,240	3,685	12,295	11,070
Non-interest income	10,154	12,009	33,663	25,429
Non-interest expense	46,465	37,388	136,490	116,932
Income before income taxes	17,316	16,722	42,566	32,167
Income tax expense (benefit)	1,816	4,426	5,201	8,642
Net income	15,500	12,296	37,365	23,525
Average assets (in millions)	7,565,000	6,249,000	7,082,000	6,065,000
Operating segment | Insurance
Operating segments
Net interest income	0	0	0	0
Provision for loan losses	0	0	0	0
Non-interest income	2,544	2,632	7,997	8,141
Non-interest expense	2,042	1,983	5,884	6,192
Income before income taxes	502	649	2,113	1,949
Income tax expense (benefit)	195	252	820	761
Net income	307	397	1,293	1,188
Average assets (in millions)	30,000	27,000	29,000	27,000
Parent | Parent
Operating segments
Net interest income	7,168	5,163	11,477	3,304
Provision for loan losses	0	0	0	0
Non-interest income	(193)	6,693	5,037	18,713
Non-interest expense	871	316	6,178	1,185
Income before income taxes	6,104	11,540	10,336	20,832
Income tax expense (benefit)	(661)	(448)	(3,230)	(1,515)
Net income	6,765	11,988	13,566	22,347
Average assets (in millions)	913,000	766,000	852,000	744,000
Eliminations
Operating segments
Net interest income	(8,064)	(6,000)	(14,064)	(6,000)
Provision for loan losses	0	0	0	0
Non-interest income	193	(6,693)	(4,657)	(18,713)
Non-interest expense	0	0	(1)	0
Income before income taxes	(7,871)	(12,693)	(18,720)	(24,713)
Income tax expense (benefit)	0	0	0	0
Net income	(7,871)	(12,693)	(18,720)	(24,713)
Average assets (in millions)	$ (914,000)	$ (777,000)	$ (852,000)	$ (747,000)

DERIVATIVE INSTRUMENTS AND HE76

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - NARRATIVE (Details)	3 Months Ended	9 Months Ended
	Mar. 31, 2014USD ($)	Sep. 30, 2015USD ($)contract	Dec. 31, 2014USD ($)
Derivative [Line Items]
Notional amount		$ 1,191,790,000	$ 1,034,667,000
Cash pledged as collateral to derivative counterparties		12,300,000
Amortized cost of securities pledged as collateral to derivative counterparties		26,900,000
Fair value of securities as pledged collateral to derivative counterparties		27,100,000
Estimated fair value asset (liability)		(13,021,000)	(5,815,000)
Commercial counterparties
Derivative [Line Items]
Net asset position		19,400,000	12,300,000
FHLBB borrowings
Derivative [Line Items]
Extinguishment of FHLB advances	$ 215,000,000
Loss reclassified from the effective portion of the unrealized changes in the fair value of the derivatives	8,600,000
Interest rate swaps
Derivative [Line Items]
Notional amount		12,100,000
Cash pledged as collateral to derivative counterparties		12,231,000	3,190,000
Amount of collateral posted for the net liability positions		32,600,000	18,200,000
Interest rate swaps | Commercial counterparties
Derivative [Line Items]
Cash pledged as collateral to derivative counterparties		0	0
Interest rate swaps | FHLBB borrowings
Derivative [Line Items]
Notional amount of derivative contract terminated	30,000,000
Interest rate swaps | 90 day rolling FHLB advances
Derivative [Line Items]
Notional amount of derivative contract terminated	145,000,000
Forward-starting interest rate swaps on FHLBB borrowings | 90 day rolling FHLB advances
Derivative [Line Items]
Notional amount of derivative contract terminated	$ 235,000,000
Not Designated as Hedging Instrument
Derivative [Line Items]
Notional amount		44,726,000	39,589,000
Estimated fair value asset (liability)		754,000	625,000
Cash flow hedges:
Derivative [Line Items]
Notional amount		$ 300,000,000
Cash flow hedges: | Interest rate swaps | FHLBB borrowings
Derivative [Line Items]
Maturity period with fixed interest rate		1 month
Period of rolling advances		1 month
Cash flow hedges: | Forward-starting interest rate swaps on FHLBB borrowings
Derivative [Line Items]
Number of instruments (contract) | contract		6
Durations of derivative instruments	3 months
Cash flow hedges: | Forward-starting interest rate swaps on FHLBB borrowings | FHLBB borrowings
Derivative [Line Items]
Notional amount		$ 300,000,000
Economic hedges:
Derivative [Line Items]
Notional amount		847,000,000
Credit valuation adjustments		$ 146,700
Economic hedges: | Tax advantaged economic development bonds
Derivative [Line Items]
Fixed rate of interest		5.09%
Maturity period		21 years
Economic hedges: | Interest rate swaps
Derivative [Line Items]
Notional amount		$ 746,000,000
Economic hedges: | Risk participation agreements
Derivative [Line Items]
Notional amount		48,600,000
Estimated fair value asset (liability)			$ (100,000)
Economic hedges: | Forward sale commitments
Derivative [Line Items]
Notional amount		$ 52,500,000

DERIVATIVE INSTRUMENTS AND HE77

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 1,191,790	$ 1,034,667
Estimated fair value asset (liability)	(13,021)	(5,815)
Interest rate swaps
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	12,100
Cash flow hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	300,000
Cash flow hedges: | Forward-starting interest rate swaps on FHLBB borrowings | FHLBB borrowings
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	300,000
Economic hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	847,000
Economic hedges: | Interest rate swaps
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	746,000
Economic hedges: | Risk participation agreements
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	48,600
Estimated fair value asset (liability)		(100)
Economic hedges: | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	52,500
Designated as Hedging Instrument | Cash flow hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	300,000	300,000
Estimated fair value asset (liability)	(10,785)	(3,299)
Designated as Hedging Instrument | Cash flow hedges: | Forward-starting interest rate swaps on FHLBB borrowings | FHLBB borrowings
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 300,000	$ 300,000
Weighted average maturity	3 years 6 months	4 years 3 months 18 days
Weighted average rate, received	0.00%	0.00%
Weighted average rate, contract pay rate	2.29%	2.29%
Estimated fair value asset (liability)	$ (10,785)	$ (3,299)
Designated as Hedging Instrument | Economic hedges:
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	847,064	695,078
Estimated fair value asset (liability)	(2,990)	(3,141)
Designated as Hedging Instrument | Economic hedges: | Interest rate swaps | Tax advantaged economic development bonds
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 12,130	$ 12,554
Weighted average maturity	14 years 2 months 12 days	14 years 10 months 24 days
Weighted average rate, received	0.56%	0.52%
Weighted average rate, contract pay rate	5.09%	5.09%
Estimated fair value asset (liability)	$ (2,678)	$ (2,578)
Designated as Hedging Instrument | Economic hedges: | Interest rate swaps | Loans with commercial loan customers
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 366,947	$ 297,158
Weighted average maturity	6 years 7 months 6 days	6 years
Weighted average rate, received	2.18%	2.23%
Weighted average rate, contract pay rate	4.52%	4.54%
Estimated fair value asset (liability)	$ (19,214)	$ (12,183)
Designated as Hedging Instrument | Economic hedges: | Reverse interest rate swaps | Loans with commercial loan customers
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 366,947	$ 297,158
Weighted average maturity	6 years 7 months 6 days	6 years
Weighted average rate, received	4.52%	4.54%
Weighted average rate, contract pay rate	2.18%	2.23%
Estimated fair value asset (liability)	$ 19,361	$ 12,221
Designated as Hedging Instrument | Economic hedges: | Risk participation agreements
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 48,562	$ 45,842
Weighted average maturity	15 years 6 months	16 years 7 months 6 days
Estimated fair value asset (liability)	$ (72)	$ (91)
Designated as Hedging Instrument | Economic hedges: | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 52,478	$ 42,366
Weighted average maturity	2 months 12 days	2 months 12 days
Estimated fair value asset (liability)	$ (387)	$ (510)
Not Designated as Hedging Instrument
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	44,726	39,589
Estimated fair value asset (liability)	754	625
Not Designated as Hedging Instrument | Interest rate lock commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 44,726	$ 39,589
Weighted average maturity	2 months 12 days	2 months 12 days
Estimated fair value asset (liability)	$ 754	$ 625

DERIVATIVE INSTRUMENTS AND HE78

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative [Line Items]
Reclassification of unrealized loss from accumulated other comprehensive income to interest expense	$ 8,481	$ 7,107	$ 23,505	$ 20,982
Net interest expense recognized in interest expense on junior subordinated notes	2,435	2,230	7,218	6,906
Interest rate swaps | Cash flow hedges:
Derivative [Line Items]
Other comprehensive gain (loss) recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects	(2,608)	583	(4,469)	3,264
FHLBB borrowings | Interest rate swaps | Cash flow hedges:
Derivative [Line Items]
Unrealized gain (loss) recognized in accumulated other comprehensive loss	(4,369)	979	(7,486)	(3,148)
Reclassification of unrealized loss from accumulated other comprehensive income to other non-interest income for termination of swaps	0	0	0	8,630
Reclassification of unrealized deferred tax benefit from accumulated other comprehensive income to tax expense for terminated swaps	0	0	0	(3,611)
Net tax benefit (expense) on items recognized in accumulated other comprehensive income	1,761	(396)	3,017	1,270
Junior subordinated borrowings | Interest rate swaps | Cash flow hedges:
Derivative [Line Items]
Unrealized gain (loss) recognized in accumulated other comprehensive loss	0	0	0	(1)
Net tax benefit (expense) on items recognized in accumulated other comprehensive income	0	0	0	(80)
Reclassification of unrealized loss from accumulated other comprehensive income to interest expense	0	0	0	204
Net interest expense recognized in interest expense on junior subordinated notes	$ 0	$ 0	$ 0	$ 204

DERIVATIVE INSTRUMENTS AND HE79

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Interest rate swaps | Economic hedges: | Industrial revenue bond
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	$ (493)	$ (84)	$ (433)	$ (815)
Interest rate swaps | Economic hedges: | Loans with commercial loan customers
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	(7,698)	391	(6,923)	(1,341)
Favorable (Unfavorable) change in credit valuation adjustment recognized in other non-interest income	52	59	109	70
Reverse interest rate swaps | Economic hedges: | Loans with commercial loan customers
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	7,698	(391)	6,923	1,341
Risk participation agreements | Economic hedges:
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	(65)	0	(42)	0
Forward sale commitments | Economic hedges:
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	(387)	(25)	(300)	(694)
Realized gain in other non-interest income	(493)	(75)	(80)	(417)
Interest rate lock commitments | Non-hedging derivatives:
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	754	383	2,113	1,420
Realized gain in other non-interest income	$ 819	$ 711	$ 1,760	$ 1,746

DERIVATIVE INSTRUMENTS AND HE80

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 3) - Interest rate swaps - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Offsetting of Financial Assets and Derivative Assets
Gross amounts of recognized assets	$ 19,401	$ 12,293
Gross amounts offset in the Statements of Condition	0	0
Net amounts of assets presented in the Statements of Condition	19,401	12,293
Gross amounts not offset in the Statement of Condition, financial instruments	0	0
Gross amounts not offset in the Statement of Condition, cash collateral received	0	0
Net amount	19,401	12,293
Institutional counterparties
Offsetting of Financial Assets and Derivative Assets
Gross amounts of recognized assets	40	23
Gross amounts offset in the Statements of Condition	0	0
Net amounts of assets presented in the Statements of Condition	40	23
Gross amounts not offset in the Statement of Condition, financial instruments	0	0
Gross amounts not offset in the Statement of Condition, cash collateral received	0	0
Net amount	40	23
Commercial counterparties
Offsetting of Financial Assets and Derivative Assets
Gross amounts of recognized assets	19,361	12,270
Gross amounts offset in the Statements of Condition	0	0
Net amounts of assets presented in the Statements of Condition	19,361	12,270
Gross amounts not offset in the Statement of Condition, financial instruments	0	0
Gross amounts not offset in the Statement of Condition, cash collateral received	0	0
Net amount	$ 19,361	$ 12,270

DERIVATIVE INSTRUMENTS AND HE81

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 4) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts not offset in the Statements of Condition, cash collateral pledged	$ 12,300
Interest rate swaps
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts of recognized liabilities	(32,622)	$ (18,282)
Gross amounts offset in the Statements of Condition	0	58
Net amounts of liabilities presented in the Statements of Condition	(32,622)	(18,224)
Gross amounts not offset in the Statements of Condition, financial instruments	20,391	14,984
Gross amounts not offset in the Statements of Condition, cash collateral pledged	12,231	3,190
Net amount	0	(50)
Interest rate swaps | Institutional counterparties
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts of recognized liabilities	(32,622)	(18,232)
Gross amounts offset in the Statements of Condition	0	58
Net amounts of liabilities presented in the Statements of Condition	(32,622)	(18,174)
Gross amounts not offset in the Statements of Condition, financial instruments	20,391	14,984
Gross amounts not offset in the Statements of Condition, cash collateral pledged	12,231	3,190
Net amount	0	0
Interest rate swaps | Commercial counterparties
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts of recognized liabilities	0	(50)
Gross amounts offset in the Statements of Condition	0	0
Net amounts of liabilities presented in the Statements of Condition	0	(50)
Gross amounts not offset in the Statements of Condition, financial instruments	0	0
Gross amounts not offset in the Statements of Condition, cash collateral pledged	0	0
Net amount	$ 0	$ (50)

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	$ 14,587	$ 14,909
Securities available for sale, at fair value	1,175,630	1,091,818
Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	14,587	14,909
Securities available for sale, at fair value	1,175,630	1,091,818
Loans held for sale	25,472	19,493
Derivative assets	20,115	12,953
Derivative liabilities	33,196	18,769
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	0	0
Securities available for sale, at fair value	33,209	53,806
Loans held for sale	0	0
Derivative assets	0	0
Derivative liabilities	365	417
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	0	0
Securities available for sale, at fair value	1,141,657	1,035,686
Loans held for sale	25,472	19,493
Derivative assets	19,361	12,328
Derivative liabilities	32,809	18,259
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	14,587	14,909
Securities available for sale, at fair value	764	2,326
Loans held for sale	0	0
Derivative assets	754	625
Derivative liabilities	22	93
Recurring | Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	14,587	14,909
Loans held for sale	14,882	19,493
Derivative assets	20,115	12,953
Derivative liabilities	33,196	18,769
Recurring | Total Fair Value | Debt securities | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	102,226	133,699
Recurring | Total Fair Value | Debt securities | Government-guaranteed residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	67,344	69,468
Recurring | Total Fair Value | Debt securities | Government-sponsored residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	905,912	760,184
Recurring | Total Fair Value | Debt securities | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	49,919	54,151
Recurring | Total Fair Value | Debt securities | Trust preferred securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	12,115	16,215
Recurring | Total Fair Value | Debt securities | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	3,197	3,159
Recurring | Total Fair Value | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	34,917	54,942
Recurring | Portion at Other than Fair Value Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	10,600
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	0	0
Loans held for sale	0	0
Derivative assets	0	0
Derivative liabilities	365	417
Recurring | Level 1 | Debt securities | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Debt securities | Government-guaranteed residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Debt securities | Government-sponsored residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Debt securities | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Debt securities | Trust preferred securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Debt securities | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 1 | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	33,209	53,806
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	0	0
Loans held for sale	14,882	19,493
Derivative assets	19,361	12,328
Derivative liabilities	32,809	18,259
Recurring | Level 2 | Debt securities | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	102,226	133,699
Recurring | Level 2 | Debt securities | Government-guaranteed residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	67,344	69,468
Recurring | Level 2 | Debt securities | Government-sponsored residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	905,912	760,184
Recurring | Level 2 | Debt securities | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	49,919	54,151
Recurring | Level 2 | Debt securities | Trust preferred securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	12,115	14,667
Recurring | Level 2 | Debt securities | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	3,197	3,159
Recurring | Level 2 | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	944	358
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security, at fair value	14,587	14,909
Loans held for sale	0	0
Derivative assets	754	625
Derivative liabilities	22	93
Recurring | Level 3 | Debt securities | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Debt securities | Government-guaranteed residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Debt securities | Government-sponsored residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Debt securities | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Debt securities | Trust preferred securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	1,548
Recurring | Level 3 | Debt securities | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	0	0
Recurring | Level 3 | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale, at fair value	$ 764	$ 778

FAIR VALUE MEASUREMENTS - NARRA

FAIR VALUE MEASUREMENTS - NARRATIVE (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)security	Sep. 30, 2014USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Junior subordinated debentures re-price period			90 days
Loans Held for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains in fair value of loans held for sale included in earnings | $	$ 44	$ 427	$ 115	$ 467
Trading Security
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of securities in the portfolio (security)			1
Privately owned equity security | Securities Available for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of securities in the portfolio (security)			1

FAIR VALUE MEASUREMENTS (Deta84

FAIR VALUE MEASUREMENTS (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Level 2
Loans Held for Sale
Aggregate Fair Value	$ 25,472	$ 19,493
Aggregate Unpaid Principal	1,044	1,280
Recurring | Level 2
Loans Held for Sale
Aggregate Fair Value	14,882	19,493
Recurring | Loans Held for Sale | Level 2
Loans Held for Sale
Aggregate Fair Value	14,882	19,493
Aggregate Unpaid Principal	14,389	18,885
Aggregate Fair Value Less Aggregate Unpaid Principal	493	$ 608
Portion at Other than Fair Value Measurement | Recurring
Loans Held for Sale
Aggregate Fair Value	$ 10,600

FAIR VALUE MEASUREMENTS (Deta85

FAIR VALUE MEASUREMENTS (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Changes in Level 3 assets that were measured at fair value on a recurring basis
Paydown of trading security			$ 2,282	$ 1,380
Forward Commitments.
Liabilities
Balance at the beginning of the period	$ 50	$ (163)	(93)	19
Unrealized (loss) gain recognized in other non-interest income	(72)	240	71	58
Balance at the end of the period	(22)	77	(22)	77
Unrealized gains (losses) relating to instruments still held at the end of the period	(22)	77	(22)	77
Trading Security
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	14,378	14,971	14,909	14,840
Sale AFS Security	0		0
Unrealized (loss) gain, net recognized in other non-interest income	351	(91)	103	308
Unrealized gain included in accumulated other comprehensive loss	0	0	0	0
Paydown of trading security	(142)	(135)	(425)	(403)
Transfers to held for sale loans	0	0	0	0
Balance at the end of the period	14,587	14,745	14,587	14,745
Liabilities
Unrealized gains (losses) relating to instruments still held at the end of the period	2,457	0	2,457	0
Securities Available for Sale
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	773	2,217	2,326	1,964
Sale AFS Security	0		(1,327)
Unrealized (loss) gain, net recognized in other non-interest income	0	0	0	0
Unrealized gain included in accumulated other comprehensive loss	(9)	79	(235)	332
Paydown of trading security	0	0	0	0
Transfers to held for sale loans	0	0	0	0
Balance at the end of the period	764	2,296	764	2,296
Liabilities
Unrealized gains (losses) relating to instruments still held at the end of the period	(6)	(1,028)	(6)	(1,028)
Interest rate lock commitments
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	382	660	625	258
Sale AFS Security	0		0
Unrealized (loss) gain, net recognized in other non-interest income	1,366	769	4,037	2,563
Unrealized gain included in accumulated other comprehensive loss	0	0	0	0
Paydown of trading security	0	0	0	0
Transfers to held for sale loans	(994)	(1,046)	(3,908)	(2,438)
Balance at the end of the period	754	383	754	383
Liabilities
Unrealized gains (losses) relating to instruments still held at the end of the period	$ 754	$ 383	$ 754	$ 383

FAIR VALUE MEASUREMENTS (Deta86

FAIR VALUE MEASUREMENTS (Details 4) - Level 3 - Recurring - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Quantitative information about the significant unobservable inputs within Level 3
Assets measured on recurring basis	$ 16,083	$ 17,767
Trading Security | Discounted Cash Flow
Quantitative information about the significant unobservable inputs within Level 3
Assets measured on recurring basis	$ 14,587	$ 14,909
Discount Rate	2.30%	2.60%
Securities Available for Sale | Discounted Cash Flow
Quantitative information about the significant unobservable inputs within Level 3
Assets measured on recurring basis		$ 2,326
Discount Rate		13.74%
Credit Spread		11.06%
Securities Available for Sale | Pricing Model
Quantitative information about the significant unobservable inputs within Level 3
Assets measured on recurring basis	$ 764
Median Peer Price/Tangible Book Value Percentage Multiple	96.87%
Forward Commitments | Historical Trend
Quantitative information about the significant unobservable inputs within Level 3
Liabilities, measured on a recurring basis	$ 22	$ (93)
Closing Ratio	89.36%	91.07%
Forward Commitments | Pricing Model
Quantitative information about the significant unobservable inputs within Level 3
Origination Costs, per loan	$ 2,500	$ 2,500
Interest rate lock commitments | Historical Trend
Quantitative information about the significant unobservable inputs within Level 3
Assets measured on recurring basis	$ 754	$ 625
Closing Ratio	89.36%	91.07%
Interest rate lock commitments | Pricing Model
Quantitative information about the significant unobservable inputs within Level 3
Origination Costs, per loan	$ 2,500	$ 2,500

FAIR VALUE MEASUREMENTS (Deta87

FAIR VALUE MEASUREMENTS (Details 5) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 2,487	$ 2,487	$ 2,049
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	21,396	21,396	5,820
Capitalized mortgage servicing rights	5,028	5,028	3,757
Other real estate owned	2,487	2,487	2,049
Total	28,911	28,911	11,626
Unrealized (loss) gain recognized in other non-interest income	14,897	15,451
Non-recurring | Level 3 | Impaired loans
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	21,396	21,396	5,820
Unrealized (loss) gain recognized in other non-interest income	14,737	15,576
Non-recurring | Level 3 | Capitalized mortgage servicing rights
Quantitative information about the significant unobservable inputs within Level 3
Capitalized mortgage servicing rights	5,028	5,028	3,757
Unrealized (loss) gain recognized in other non-interest income	0	0
Non-recurring | Level 3 | Other real estate owned
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	2,487	2,487	$ 2,049
Unrealized (loss) gain recognized in other non-interest income	$ 160	$ (125)

FAIR VALUE MEASUREMENTS (Deta88

FAIR VALUE MEASUREMENTS (Details 6) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 2,487,000	$ 2,049,000
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	21,396,000	5,820,000
Capitalized mortgage servicing rights	5,028,000	3,757,000
Other real estate owned	2,487,000	2,049,000
Total	28,911,000	11,626,000
Non-recurring | Impaired loans | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans	$ 21,396,000	$ 5,820,000
Non-recurring | Impaired loans | Minimum | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity		0.31%
Non-recurring | Impaired loans | Minimum | Fair Value Of Collateral Valuation Technique | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	0.17%
Appraised value	$ 1,600	$ 5,000
Non-recurring | Impaired loans | Maximum | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity		38.70%
Non-recurring | Impaired loans | Maximum | Fair Value Of Collateral Valuation Technique | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	39.08%
Appraised value	$ 4,713,400	$ 1,600,000
Non-recurring | Impaired loans | Weighted Average | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity		12.65%
Non-recurring | Impaired loans | Weighted Average | Fair Value Of Collateral Valuation Technique | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Loss severity	8.13%
Appraised value	$ 1,938,100	$ 912,700
Non-recurring | Capitalized mortgage servicing rights | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Capitalized mortgage servicing rights	$ 5,028,000	$ 3,757,000
Non-recurring | Capitalized mortgage servicing rights | Minimum | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Constant prepayment rate (CPR)		7.83%
Non-recurring | Capitalized mortgage servicing rights | Minimum | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Constant prepayment rate (CPR)	7.49%
Discount Rate	10.00%	10.00%
Non-recurring | Capitalized mortgage servicing rights | Maximum | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Constant prepayment rate (CPR)		19.00%
Non-recurring | Capitalized mortgage servicing rights | Maximum | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Constant prepayment rate (CPR)	12.36%
Discount Rate	15.00%	13.00%
Non-recurring | Capitalized mortgage servicing rights | Weighted Average | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Constant prepayment rate (CPR)		9.92%
Non-recurring | Capitalized mortgage servicing rights | Weighted Average | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Constant prepayment rate (CPR)	10.23%
Discount Rate	10.86%	10.43%
Non-recurring | Other real estate owned | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 2,487,000	$ 2,049,000
Non-recurring | Other real estate owned | Minimum | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value		57,000
Non-recurring | Other real estate owned | Minimum | Fair Value Of Collateral Valuation Technique | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value	80,000
Non-recurring | Other real estate owned | Maximum | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value		700,000
Non-recurring | Other real estate owned | Maximum | Fair Value Of Collateral Valuation Technique | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value	2,260,000
Non-recurring | Other real estate owned | Weighted Average | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value		$ 462,600
Non-recurring | Other real estate owned | Weighted Average | Fair Value Of Collateral Valuation Technique | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Appraised value	$ 1,662,600

FAIR VALUE MEASUREMENTS (Deta89

FAIR VALUE MEASUREMENTS (Details 7) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financial Assets
Trading security, at fair value	$ 14,587	$ 14,909
Securities available for sale	1,175,630	1,091,818
Securities held to maturity	136,102	44,997
FHLB bank stock and restricted securities	73,069	55,720
Level 1
Financial Assets
Cash and cash equivalents	93,571	71,754
Trading security, at fair value	0	0
Securities available for sale	33,209	53,806
Securities held to maturity	0	0
FHLB bank stock and restricted securities	0	0
Net loans	0	0
Loans held for sale	0	0
Accrued interest receivable	0	0
Cash surrender value of bank-owned life insurance policies	0	0
Derivative assets	0	0
Assets held for sale	0	0
Financial Liabilities
Total deposits	0	0
Short-term debt	0	0
Long-term Federal Home Loan Bank advances	0	0
Subordinated borrowings	0	0
Derivative liabilities	365	417
Level 2
Financial Assets
Cash and cash equivalents	0	0
Trading security, at fair value	0	0
Securities available for sale	1,141,657	1,035,686
Securities held to maturity	0	0
FHLB bank stock and restricted securities	73,069	55,720
Net loans	0	0
Loans held for sale	25,472	19,493
Accrued interest receivable	20,436	17,274
Cash surrender value of bank-owned life insurance policies	124,278	104,588
Derivative assets	19,361	12,328
Assets held for sale	1,044	1,280
Financial Liabilities
Total deposits	5,509,851	4,655,234
Short-term debt	1,095,555	900,983
Long-term Federal Home Loan Bank advances	119,780	63,283
Subordinated borrowings	93,637	93,441
Derivative liabilities	32,809	18,259
Level 3
Financial Assets
Cash and cash equivalents	0	0
Trading security, at fair value	14,587	14,909
Securities available for sale	764	2,326
Securities held to maturity	136,102	44,997
FHLB bank stock and restricted securities	0	0
Net loans	5,686,036	4,695,256
Loans held for sale	0	0
Accrued interest receivable	0	0
Cash surrender value of bank-owned life insurance policies	0	0
Derivative assets	754	625
Assets held for sale	0	0
Financial Liabilities
Total deposits	0	0
Short-term debt	0	0
Long-term Federal Home Loan Bank advances	0	0
Subordinated borrowings	0	0
Derivative liabilities	22	93
Carrying Amount
Financial Assets
Cash and cash equivalents	93,571	71,754
Trading security, at fair value	14,587	14,909
Securities available for sale	1,175,630	1,091,818
Securities held to maturity	133,165	43,347
FHLB bank stock and restricted securities	73,069	55,720
Net loans	5,626,750	4,644,938
Loans held for sale	25,472	19,493
Accrued interest receivable	20,436	17,274
Cash surrender value of bank-owned life insurance policies	124,278	104,588
Derivative assets	20,115	12,953
Assets held for sale	1,044	1,280
Financial Liabilities
Total deposits	5,507,329	4,654,679
Short-term debt	1,095,300	900,900
Long-term Federal Home Loan Bank advances	116,513	61,676
Subordinated borrowings	89,798	89,747
Derivative liabilities	33,196	18,769
Total Fair Value
Financial Assets
Cash and cash equivalents	93,571	71,754
Trading security, at fair value	14,587	14,909
Securities available for sale	1,175,630	1,091,818
Securities held to maturity	136,102	44,997
FHLB bank stock and restricted securities	73,069	55,720
Net loans	5,686,036	4,695,256
Loans held for sale	25,472	19,493
Accrued interest receivable	20,436	17,274
Cash surrender value of bank-owned life insurance policies	124,278	104,588
Derivative assets	20,115	12,953
Assets held for sale	1,044	1,280
Financial Liabilities
Total deposits	5,509,851	4,655,234
Short-term debt	1,095,555	900,983
Long-term Federal Home Loan Bank advances	119,780	63,283
Subordinated borrowings	93,637	93,441
Derivative liabilities	$ 33,196	$ 18,769

NET INTEREST INCOME AFTER PRO90

NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Banking and Thrift, Interest [Abstract]
Net interest income	$ 56,971	$ 44,949	$ 155,101	$ 132,044
Provision for loan losses	4,240	3,685	12,295	11,070
Net interest income after provision for loan losses	$ 52,731	$ 41,264	$ 142,806	$ 120,974