Berkshire Hills Bancorp (BHLB) 10-Q 9 Nov 20 2020 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2020	Nov. 06, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	001-15781
Entity Registrant Name	BERKSHIRE HILLS BANCORP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-3510455
Entity Address, Address Line One	60 State Street
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02109
City Area Code	800
Local Phone Number	773-5601
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BHLB
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		50,832,036
Entity Central Index Key	0001108134
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Assets
Cash and due from banks	$ 90,537	$ 105,447
Short-term investments	844,755	474,382
Total cash and cash equivalents	935,292	579,829
Trading security, at fair value	9,525	10,769
Marketable equity securities, at fair value	31,993	41,556
Securities available for sale, at fair value	1,575,289	1,311,555
Securities held to maturity (fair values of $356,035 and $373,277)	330,197	357,979
Federal Home Loan Bank stock and other restricted securities	40,520	48,019
Total securities	1,987,524	1,769,878
Less: Allowance for credit losses on held to maturity securities	(96)	0
Net securities	1,987,428	1,769,878
Loans held for sale	15,854	36,664
Total loans	8,982,336	9,502,428
Less: Allowance for credit losses on loans	(134,414)	(63,575)
Net loans	8,847,922	9,438,853
Premises and equipment, net	117,116	120,398
Other real estate owned	40	0
Goodwill	0	553,762
Other intangible assets	40,947	45,615
Cash surrender value of bank-owned life insurance policies	231,217	227,894
Other assets	425,675	288,945
Assets from discontinued operations	12,966	154,132
Total assets	12,614,457	13,215,970
Liabilities
Demand deposits	2,585,173	1,884,100
NOW and other deposits	1,522,289	1,492,569
Money market deposits	2,516,168	2,528,656
Savings deposits	952,836	841,283
Time deposits	2,890,093	3,589,369
Total deposits	10,466,559	10,335,977
Short-term debt	110,000	125,000
Long-term Federal Home Loan Bank advances and other	495,483	605,501
Subordinated borrowings	97,223	97,049
Total borrowings	702,706	827,550
Other liabilities	251,220	267,398
Liabilities from discontinued operations	14,947	26,481
Total liabilities	11,435,432	11,457,406
Shareholders’ equity
Preferred Stock (Series B non-voting convertible preferred stock - $0.01 par value; 2,000,000 shares authorized, 260,907 shares issued and outstanding in 2020; 2,000,000 shares authorized, 521,607 shares issued and outstanding in 2019)	20,325	40,633
Common stock ($0.01 par value; 100,000,000 shares authorized and 51,903,190 shares issued and 50,305,952 shares outstanding in 2020; 51,903,190 shares issued and 49,585,143 shares outstanding in 2019	523	517
Additional paid-in capital - common stock	1,422,300	1,422,441
Unearned compensation	(7,526)	(8,465)
Retained earnings (deficit)	(242,175)	361,082
Accumulated other comprehensive income	32,426	11,993
Treasury stock, at cost (1,597,238 shares in 2020 and 2,318,047 shares in 2019)	(46,848)	(69,637)
Total shareholders’ equity	1,179,025	1,758,564
Total liabilities and shareholders’ equity	$ 12,614,457	$ 13,215,970

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Fair Value	$ 356,035	$ 373,277
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	260,907	521,607
Preferred stock, shares outstanding (in shares)	260,907	521,607
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	51,903,190	51,903,190
Common stock, shares outstanding (in shares)	50,305,952	49,585,143
Treasury stock (in shares)	1,597,238	2,318,047

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Interest and dividend income from continuing operations
Loans	$ 85,688	$ 118,371	$ 278,259	$ 338,012
Securities and other	12,080	15,354	39,392	46,060
Total interest and dividend income	97,768	133,725	317,651	384,072
Interest expense from continuing operations
Deposits	16,070	31,501	60,460	86,396
Borrowings	4,643	5,353	16,118	23,751
Total interest expense	20,713	36,854	76,578	110,147
Net interest income from continuing operations	77,055	96,871	241,073	273,925
Non-interest income from continuing operations
Other, net	1,927	609	492	1,363
(Loss)/gain on securities, net	(1,017)	87	(9,925)	2,655
Total non-interest income	19,963	21,406	42,980	60,640
Total net revenue from continuing operations	97,018	118,277	284,053	334,565
Provision for credit losses	1,200	22,600	65,878	30,068
Non-interest expense from continuing operations
Compensation and benefits	34,809	37,272	111,121	105,551
Occupancy and equipment	11,084	9,893	32,411	28,788
Technology and communications	8,540	6,849	24,376	19,821
Marketing and promotion	1,002	1,006	3,069	3,428
Professional services	2,567	2,282	7,852	8,510
FDIC premiums and assessments	1,518	0	4,658	3,390
Other real estate owned and foreclosures	40	150	81	150
Amortization of intangible assets	1,530	1,526	4,668	4,201
Goodwill impairment	0	0	553,762	0
Acquisition, restructuring, and other expenses	5,316	4,163	5,316	22,333
Other	6,437	7,870	21,129	23,398
Total non-interest expense	72,843	71,011	768,443	219,570
Income/(loss) from continuing operations before income taxes	22,975	24,666	(550,268)	84,927
Income tax (benefit)/expense	(68)	4,007	(18,194)	16,042
Net income/(loss) from continuing operations	23,043	20,659	(532,074)	68,885
(Loss)/income from discontinued operations before income taxes	(2,477)	2,747	(21,741)	3,975
Income tax (benefit)/expense	(659)	790	(5,789)	1,161
Net (loss)/income from discontinued operations	(1,818)	1,957	(15,952)	2,814
Net income/(loss)	21,225	22,616	(548,026)	71,699
Preferred stock dividend	58	240	313	720
Income/(loss) available to common shareholders	$ 21,167	$ 22,376	$ (548,339)	$ 70,979
Basic earnings/(loss) per common share:
Continuing operations (in dollars per share)	$ 0.46	$ 0.40	$ (10.58)	$ 1.41
Discontinued operations (in dollars per share)	(0.04)	0.04	(0.32)	0.06
Total (in dollars per share)	0.42	0.44	(10.90)	1.47
Diluted earnings/(loss) per common share:
Continuing operations (in dollars per share)	0.46	0.40	(10.58)	1.40
Discontinued operations (in dollars per share)	(0.04)	0.04	(0.32)	0.06
Total (in dollars per share)	$ 0.42	$ 0.44	$ (10.90)	$ 1.46
Weighted average shares outstanding:
Basic (in shares)	50,329	51,422	50,256	48,846
Diluted (in shares)	50,329	51,545	50,256	48,987
Mortgage banking originations
Non-interest income from continuing operations
Total non-interest income	$ 2,044	$ 292	$ 4,647	$ 616
Loan related income
Non-interest income from continuing operations
Total non-interest income	4,988	6,493	12,007	17,318
Deposit related fees
Non-interest income from continuing operations
Total non-interest income	7,062	8,705	20,382	23,088
Insurance commissions and fees
Non-interest income from continuing operations
Total non-interest income	2,660	2,895	8,451	8,486
Wealth management fees
Non-interest income from continuing operations
Total non-interest income	2,299	2,325	6,926	7,114
Total fee income
Non-interest income from continuing operations
Total non-interest income	$ 19,053	$ 20,710	$ 52,413	$ 56,622

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income/(loss)	$ 21,225	$ 22,616	$ (548,026)	$ 71,699
Other comprehensive income, before tax:
Changes in unrealized gain on debt securities available-for-sale	(1,085)	6,154	27,529	39,477
Income taxes related to other comprehensive income:
Changes in unrealized gain on debt securities available-for-sale	272	(1,575)	(7,096)	(10,127)
Total other comprehensive income	(813)	4,579	20,433	29,350
Total comprehensive income/(loss)	$ 20,412	$ 27,195	$ (527,593)	$ 101,049

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Preferred stock	Common stock	Additional paid-in capital	Unearned compensation	Retained earnings (deficit)	Accumulated other comprehensive income/(loss)	Treasury stock	Preferred stockPreferred stock	Common stockCommon stock	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, AdjustmentRetained earnings (deficit)
Balance at beginning of period (in shares) at Dec. 31, 2018		522	45,417
Balance at beginning of period at Dec. 31, 2018	$ 1,552,918	$ 40,633	$ 460	$ 1,245,013	$ (6,594)	$ 308,839	$ (13,470)	$ (21,963)
Comprehensive income (loss)
Net income (loss)	71,699					71,699
Other comprehensive income (loss)	29,350						29,350
Total comprehensive income (loss)	101,049					71,699	29,350
Acquisition of SI Financial Group, Inc. (in shares)			5,691
Acquisition of SI Financial Group, Inc.	176,711		$ 57	176,654
Cash dividends declared on common shares	(32,756)					(32,756)
Cash dividends declared on preferred shares	(720)					(720)
Treasury shares repurchased (in shares)			(910)
Treasury shares repurchased	(27,651)							(27,651)
Forfeited shares (in shares)			(59)
Forfeited shares				(234)	1,951			(1,717)
Exercise of stock options (in shares)			6
Exercise of stock options	69					(89)		158
Restricted stock grants (in shares)			284
Restricted stock grants				869	(8,372)			7,503
Stock-based compensation	3,546				3,546
Other, net (in shares)			(35)
Other, net	(942)			51		(2)		(991)
Balance at end of period (in shares) at Sep. 30, 2019		522	50,394
Balance at end of period at Sep. 30, 2019	1,772,224	$ 40,633	$ 517	1,422,353	(9,469)	346,971	15,880	(44,661)
Balance at beginning of period (in shares) at Dec. 31, 2018		522	45,417
Balance at beginning of period at Dec. 31, 2018	1,552,918	$ 40,633	$ 460	1,245,013	(6,594)	308,839	(13,470)	(21,963)
Balance at end of period (in shares) at Dec. 31, 2019		522	49,585
Balance at end of period at Dec. 31, 2019	$ 1,758,564	$ 40,633	$ 517	1,422,441	(8,465)	361,082	11,993	(69,637)			$ (24,380)	$ (24,380)
Comprehensive income (loss)
Accounting standards update	us-gaap:AccountingStandardsUpdate201613Member
Balance at beginning of period (in shares) at Jun. 30, 2019		522	51,045
Balance at beginning of period at Jun. 30, 2019	$ 1,779,837	$ 40,633	$ 517	1,421,461	(6,555)	336,542	11,301	(24,062)
Comprehensive income (loss)
Net income (loss)	22,616					22,616
Other comprehensive income (loss)	4,579						4,579
Total comprehensive income (loss)	27,195					22,616	4,579
Cash dividends declared on common shares	(11,812)					(11,812)
Cash dividends declared on preferred shares	(240)					(240)
Treasury shares repurchased (in shares)			(800)
Treasury shares repurchased	(24,325)							(24,325)
Forfeited shares (in shares)			(8)
Forfeited shares				(25)	252			(227)
Exercise of stock options (in shares)			5
Exercise of stock options	55					(74)		129
Restricted stock grants (in shares)			152
Restricted stock grants				867	(4,709)			3,842
Stock-based compensation	1,543				1,543
Other, net (in shares)			0
Other, net	(29)			50		(61)		(18)
Balance at end of period (in shares) at Sep. 30, 2019		522	50,394
Balance at end of period at Sep. 30, 2019	1,772,224	$ 40,633	$ 517	1,422,353	(9,469)	346,971	15,880	(44,661)
Balance at beginning of period (in shares) at Dec. 31, 2019		522	49,585
Balance at beginning of period at Dec. 31, 2019	1,758,564	$ 40,633	$ 517	1,422,441	(8,465)	361,082	11,993	(69,637)			$ (24,380)	$ (24,380)
Comprehensive income (loss)
Net income (loss)	(548,026)					(548,026)
Other comprehensive income (loss)	20,433						20,433
Total comprehensive income (loss)	(527,593)					(548,026)	20,433
Conversion of preferred stock to common stock (in shares)									(261)	522
Conversion of preferred stock to common stock	0			5,391				14,911	$ (20,308)	$ 6
Cash dividends declared on common shares	(30,143)					(30,143)
Cash dividends declared on preferred shares	(313)					(313)
Treasury shares repurchased (in shares)			(14)
Treasury shares repurchased	(473)							(473)
Forfeited shares (in shares)			(87)
Forfeited shares				(1,551)	2,648			(1,097)
Exercise of stock options (in shares)			33
Exercise of stock options	607					(395)		1,002
Restricted stock grants (in shares)			306
Restricted stock grants				(3,981)	(5,159)			9,140
Stock-based compensation	3,450				3,450
Other, net (in shares)			(39)
Other, net	(694)			0		0		(694)
Balance at end of period (in shares) at Sep. 30, 2020		261	50,306
Balance at end of period at Sep. 30, 2020	1,179,025	$ 20,325	$ 523	1,422,300	(7,526)	(242,175)	32,426	(46,848)
Balance at beginning of period (in shares) at Jun. 30, 2020		261	50,192
Balance at beginning of period at Jun. 30, 2020	1,164,140	$ 20,325	$ 523	1,427,728	(8,298)	(257,352)	33,239	(52,025)
Comprehensive income (loss)
Net income (loss)	21,225					21,225
Other comprehensive income (loss)	(813)						(813)
Total comprehensive income (loss)	20,412					21,225	(813)
Cash dividends declared on common shares	(5,993)					(5,993)
Cash dividends declared on preferred shares	(58)					(58)
Forfeited shares (in shares)			(74)
Forfeited shares				(1,395)	2,163			(768)
Exercise of stock options (in shares)			0
Exercise of stock options	0					0		0
Restricted stock grants (in shares)			198
Restricted stock grants				(4,033)	(2,026)			6,059
Stock-based compensation	635				635
Other, net (in shares)			(10)
Other, net	(111)					3		(114)
Balance at end of period (in shares) at Sep. 30, 2020		261	50,306
Balance at end of period at Sep. 30, 2020	$ 1,179,025	$ 20,325	$ 523	$ 1,422,300	$ (7,526)	$ (242,175)	$ 32,426	$ (46,848)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Stockholders' Equity [Abstract]
Common stock, cash dividends declared (in dollars per share)	$ 0.12	$ 0.23	$ 0.60	$ 0.69
Preferred stock, cash dividends declared (in dollars per share)	$ 0.24	$ 0.46	$ 1.20	$ 1.38

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Cash flows from operating activities:
Net (loss)/income from continuing operations	$ 23,043	$ 20,659	$ (532,074)	$ 68,885
Net (loss)/income from discontinued operations	(1,818)	1,957	(15,952)	2,814
Net income/(loss)	21,225	22,616	(548,026)	71,699
Adjustments to reconcile net (loss)/income to net cash provided by operating activities:
Provision for credit losses	1,200	22,600	65,878	30,068
Net amortization of securities			2,035	1,811
Change in unamortized net loan costs and premiums			20,565	8,964
Premises and equipment depreciation and amortization expense			8,944	7,844
Stock-based compensation expense			3,450	3,546
Accretion of purchase accounting entries, net			(8,146)	(9,589)
Amortization of other intangibles	1,530	1,526	4,668	4,201
Income from cash surrender value of bank-owned life insurance policies			(3,876)	(3,546)
Securities losses (gains), net			9,925	(2,655)
Net change in loans held-for-sale			(7,130)	(2,920)
Decrease in right-of-use lease assets			1,809	10,025
Decrease in lease liabilities			(1,746)	(10,189)
Loss on disposition of assets			327	1,615
Loss on sale of real estate			13	5
Amortization of interest in tax-advantaged projects			2,621	4,459
Goodwill impairment	0	0	553,762	0
Net change in other			(36,152)	(4,803)
Net cash provided by operating activities of continuing operations			84,873	107,721
Net cash provided (used) by operating activities of discontinued operations			109,897	(104,001)
Net cash provided by operating activities			194,770	3,720
Cash flows from investing activities:
Net decrease in trading security			546	522
Purchases of marketable equity securities			(17,631)	(18,150)
Proceeds from sales of marketable equity securities			18,458	17,728
Purchases of securities available for sale	(319,200)	(14,900)	(635,194)	(30,032)
Proceeds from sales of securities available for sale	64,200	0	71,844	82,978
Proceeds from maturities, calls, and prepayments of securities available for sale			320,010	151,155
Purchases of securities held to maturity			(3,200)	(5,692)
Proceeds from maturities, calls, and prepayments of securities held to maturity			29,237	13,822
Net change in loans			474,707	395,643
Proceeds from surrender of bank-owned life insurance			553	1,457
Purchase of Federal Home Loan Bank stock			(6,741)	(112,208)
Proceeds from redemption of Federal Home Loan Bank stock			14,240	141,424
Net investment in limited partnership tax credits			(6,499)	(3,997)
Purchase of premises and equipment, net			(6,190)	(8,518)
Acquisitions, net of cash acquired			0	110,774
Proceeds from sales of seasoned commercial loan portfolios			37,988	0
Proceeds from sale of other real estate			171	150
Net investing cash flows from discontinued operations			0	(2)
Net cash provided by investing activities			292,299	737,054
Cash flows from financing activities:
Net increase in deposits			133,031	109,238
Proceeds from Federal Home Loan Bank advances and other borrowings			326,277	5,267,520
Repayments of Federal Home Loan Bank advances and other borrowings			(451,493)	(5,937,568)
Purchase of treasury stock			(473)	(27,651)
Exercise of stock options			607	69
Common and preferred stock cash dividends paid			(30,456)	(33,476)
Settlement of derivative contracts with financial institution counterparties			(109,099)	0
Net cash used by financing activities			(131,606)	(621,868)
Net change in cash and cash equivalents			355,463	118,906
Cash and cash equivalents at beginning of period			579,829	183,189	$ 183,189
Cash and cash equivalents at end of period	935,292	302,095	935,292	302,095	579,829
Supplemental cash flow information:
Interest paid on deposits			67,119	87,499
Interest paid on borrowed funds			16,961	27,499
Income taxes paid, net			345	8,368
Assets acquired			0	1,595,054
Liabilities assumed			0	(1,530,010)
Other non-cash changes:
Other net comprehensive income	(813)	4,579	20,433	29,350
Total shareholders’ equity	(1,179,025)	(1,772,224)	(1,179,025)	(1,772,224)	$ (1,758,564)
Reclass of seasoned loan portfolios to held-for-sale, net			10,048	0
Real estate owned acquired in settlement of loans			224	0
Accounting standards update					us-gaap:AccountingStandardsUpdate201613Member
Cumulative Effect, Period of Adoption, Adjustment
Other non-cash changes:
Total shareholders’ equity					$ 24,380
Retained earnings (deficit)
Cash flows from operating activities:
Net income/(loss)	21,225	22,616	(548,026)	71,699
Other non-cash changes:
Total shareholders’ equity	$ 242,175	$ (346,971)	$ 242,175	$ (346,971)	(361,082)
Retained earnings (deficit) | Cumulative Effect, Period of Adoption, Adjustment
Other non-cash changes:
Total shareholders’ equity					$ 24,380

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The Consolidated Financial Statements (the “financial statements”) of Berkshire Hills Bancorp, Inc. and its subsidiaries (the “Company” or “Berkshire”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The Company is a Delaware corporation, headquartered in Boston, Massachusetts, and the holding company for Berkshire Bank (the “Bank”), a Massachusetts-chartered trust company headquartered in Pittsfield, Massachusetts, and Berkshire Insurance Group, Inc. These financial statements include the accounts of the Company, its wholly-owned subsidiaries and the Bank’s consolidated subsidiaries. In consolidation, all significant intercompany accounts and transactions are eliminated. The results of operations of companies or assets acquired are included only from the dates of acquisition. All material wholly-owned and majority-owned subsidiaries are consolidated unless GAAP requires otherwise. The Company has evaluated subsequent events for potential recognition and/or disclosure through the date these financial statements were issued. 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 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 disclosures Berkshire Hills Bancorp, Inc. previously filed with the Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. In management’s opinion, all adjustments necessary for a fair statement are reflected in the interim periods presented. Reclassifications Certain items in prior financial statements have been reclassified to conform to the current presentation. Recently Adopted Accounting Principles In January 2017, the FASB issued ASU No. 2017-04, “Intangibles: Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” The ASU simplifies the test for goodwill impairment by eliminating the second step of the current two-step method. Under the new accounting guidance, entities will compare the fair value of a reporting unit with its carrying amount. If the carrying amount exceeds the reporting unit’s fair value, the entity is required to recognize an impairment charge for this amount. Current guidance requires an entity to proceed to a second step, whereby the entity would determine the fair value of its assets and liabilities. The new method applies to all reporting units. The performance of a qualitative assessment is still allowable. This accounting guidance is effective prospectively for interim and annual reporting periods beginning after December 15, 2019. The adoption of ASU No. 2017-04 did not impact the Company's Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement.” This ASU eliminates, adds, and modifies certain disclosure requirements for fair value measurements. Among the changes, entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, but will be required to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. ASU No. 2018-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Entities are also allowed to elect early adoption for the eliminated or modified disclosure requirements and delay adoption of the new disclosure requirements until their effective date. As ASU No. 2018-13 only revises disclosure requirements, it did not have a material impact on the Company’s Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-15, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract.” ASU No. 2018-15 clarifies certain aspects of ASU No. 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which was issued in April 2015. Specifically, ASU No. 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). ASU No. 2018-15 does not affect the accounting for the service element of a hosting arrangement that is a service contract. ASU No. 2018-15 is effective for interim and annual reporting periods beginning after December 15, 2019. The adoption did not have a material impact on the Company's Consolidated Financial Statements. In June 2016, the FASB issued ASU No. 2016-13 As previously disclosed, the Company assembled a cross-functional working group that met regularly to oversee the implementation plan which included assessment and documentation of processes and internal controls, model development and documentation, assessing existing loan and loss data, assessing models for default and loss estimates, and conducting parallel runs and reviews through December 31, 2019. Under CECL the Company determines its allowance for credit losses on loans using pools of assets with similar risk characteristics. The Company evaluates its risk characteristics of loans based on regulatory call report code with sub-segmentation based on underlying collateral for certain loan types. Loans that no longer match the risk profile of the pool are individually assessed for credit losses. The Company’s lifetime credit loss models are based on historical data and incorporate forecasts of macroeconomic variables, expected prepayments and recoveries. Enhancements were made in the third quarter of 2020 to the Company’s economic adjustment calculation. The Company implemented segment-level loss calculations based on the equation of the fit line which replaced the previous calculation using a range. This allows the model to calculate a specific point estimate for the loss rate as compared to using a mid-point of a range. Additionally, the Company utilized actual loan runoff by segment whereas previously a calculation was utilized for the weighted average life period. The enhancements to the economic adjustment calculation were accounted for as a change in estimate and were not considered material to the overall calculation. Outside of the model, non-economic qualitative factors are applied to further refine the expected loss calculation for each portfolio. A seven quarter reasonable and supportable forecast period with a 1 year reversion period is currently used for all loan portfolios. When the risk characteristics of a loan no longer match the characteristics of the collective pool, the loan is removed from the pool and individually assessed for credit losses. Generally, non-accrual loans above a threshold deemed appropriate by management, TDRs, potential TDRs, and collateral dependent loans are individually assessed. The individual assessment for credit impairment is generally based on a discounted cash flow approach unless the asset is collateral dependent. A loan is considered collateral dependent when repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. Collateral dependent loans are individually assessed and the expected credit loss is based on the fair value of the collateral. The fair value is reduced for estimated costs to sell if the value of the collateral is expected to be realized through sale. The Company has elected to present accrued interest receivable separately from the amortized cost basis on the balance sheet and is not currently estimating an allowance for credit loss on accrued interest. This election applies to loans as well as debt securities. The Company's non-accrual policies have not changed as a result of adopting CECL. The Company adopted CECL on January 1, 2020 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures. Results for the reporting periods after January 1, 2020 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. On the adoption date, the Company increased the allowance for credit losses for loans by $25.4 million and increased the allowance for credit losses for unfunded loan commitments by $8.0 million (in other liabilities). The increase related to the Company's acquired loan portfolio totaled $15.3 million. Under the previously applicable accounting guidance, any remaining unamortized loan discount on an individual loan could be used to offset a charge-off for that loan, so the allowance for loan losses needed for the acquired loans was reduced by the remaining loan discounts. The new ASU removes the ability to offset a charge-off against the remaining loan discount and requires an allowance for credit losses to be recognized in addition to the loan discount. The impact of adopting the ASU, and at each subsequent reporting period, is highly dependent on credit quality, macroeconomic forecasts and conditions, composition of our loans and available-for-sale securities portfolio, along with other management judgments. The FASB provided transition relief, allowing entities to irrevocably elect, upon adoption of CECL, the fair value option (FVO) on financial instruments that were previously recorded at amortized cost and are within the scope of ASC 326-20 if the instruments are eligible for the FVO under ASC 825-10. It is applied through a cumulative-effect adjustment to retained earnings. The Company elected the FVO for the taxi medallion portfolio resulting in a $15.3 million reduction in loan valuation. As of January 1, 2020, the Company recorded a cumulative-effect adjustment of $24.4 million decrease in retained earnings, net of deferred tax balances of $9.0 million. The Company recorded an allowance for credit losses as of January 1, 2020 on its securities held to maturity of $0.3 million. The Company adopted CECL using the prospective transition approach for financial assets purchased with credit deterioration (“PCD”) that were previously classified as purchased credit impaired and accounted for under ASC 310-30. In accordance with the standard, Berkshire did not reassess whether PCI assets met the definition of PCD assets as of the date of adoption. On January 1, 2020, the amortized cost basis of the PCD assets were adjusted to reflect the addition of $15.3 million to the allowance for credit losses for loans which is net of $11.9 million adjustment for confirmed losses. The remaining noncredit discount in the amount of $3.2 million will be accreted into interest income at the effective interest rate as of January 1, 2020. The impact of the January 1, 2020, adoption entry is summarized in the table below: (in thousands) December 31, 2019 Pre-ASC 326 Adoption Impact of Adoption January 1, 2020 Post-ASC 326 Adoption Assets: Loans 9,502,428 — 9,502,428 PCD gross up — 15,326 15,326 Fair value option — (15,291) (15,291) Total loans 9,502,428 35 9,502,463 Allowance for credit losses on loans 63,575 25,434 89,009 Allowance for credit losses on securities — 309 309 Deferred tax assets, net 51,165 8,993 60,158 Liabilities and shareholders' equity: Other liabilities (ACL unfunded loan commitments) 100 7,993 8,093 Retained earnings 361,082 (24,380) 336,702 In December 2018, the OCC, the Board of Governors of the Federal Reserve System, and the FDIC approved a final rule to address changes to credit loss accounting under GAAP, including banking organizations’ implementation of CECL. The final rule provides banking organizations the option to phase in over a three-year period the day-one adverse effects on regulatory capital that may result from the adoption of the new accounting standard. In March 2020, the OCC, the Board of Governors of the Federal Reserve System, and the FDIC announced an interim final rule to delay the estimated impact on regulatory capital stemming from the implementation of CECL. The interim final rule maintains the three-year transition option in the previous rule and provides banks the option to delay for two years an estimate of CECL’s effect on regulatory capital, relative to the incurred loss methodology’s effect on regulatory capital, followed by a three-year transition period (five-year transition option). The Company is adopting the capital transition relief over the permissible five-year period. On March 27, 2020, the Coronavirus, Aid, Relief, and Economic Security ("CARES") Act, which provides relief from certain requirements under GAAP, was signed into law. Section 4013 of the CARES Act gives entities temporary relief from the accounting and disclosure requirements for troubled debt restructurings ("TDRs") under ASC 310-40 in certain situations. In addition, on April 7, 2020, certain regulatory banking agencies issued an interagency statement that offers practical expedients for evaluating whether loan modifications in response to the COVID-19 pandemic are TDRs. The interagency statement was originally issued on March 22, 2020, but was revised to address the relationship between their original TDR guidance and the guidance in Section 4013 of the CARES Act. To qualify for TDR accounting and disclosure relief under the CARES Act, the applicable loan must not have been more than 30 days past due as of December 31, 2019, and the modification must be executed during the period beginning on March 1, 2020, and ending on the earlier of December 31, 2020, or the date that is 60 days after the termination date of the national emergency declared by the president on March 13, 2020, under the National Emergencies Act related to the outbreak of COVID-19. The CARES Act applies to modifications made as a result of COVID-19, including forbearance agreements, interest rate modifications, repayment plans, and other arrangements to defer or delay payment of principal or interest. The interagency statement does not require the modification to be completed within a certain time period if it is related to COVID-19 and the loan was not more than 30 days past due as of the date of the Company’s implementation of its modification programs. Moreover, the interagency statement applies to short-term modifications including payment deferrals, fee waivers, extensions of repayment terms, or other insignificant payment delays as a result of COVID-19. The Company will apply Section 4013 of the CARES Act and the interagency statement in connection with applicable modifications. For modifications that qualify under either the CARES Act or the interagency statement, TDR accounting and reporting is suspended through the period of the modification; however, the Company will continue to apply its existing non-accrual policies including consideration of the loan's past due status which is determined on the basis of the contractual terms of the loan. Once a loan has been contractually modified, the past due status is generally based on the updated terms including payment deferrals. Future Application of Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans.” This ASU amends and modifies the disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans. The amendments in this update remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures, and add disclosure requirements identified as relevant. ASU No. 2018-14 is effective for fiscal years ending after December 15, 2020, with early adoption permitted. As ASU No. 2018-14 only revises disclosure requirements, it will not have a material impact on the Consolidated Financial Statements. In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” ASU No. 2019-12 removes specific exceptions to the general principles in FASB ASC Topic 740. It eliminates the need for an organization to analyze whether the following apply in a given period: (1) exception to the incremental approach for intraperiod tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. ASU 2019-12 also improves financial statement preparers’ application of income tax-related guidance and simplifies: (1) franchise taxes that are partially based on income; (2) transactions with a government that result in a step up in the tax basis of goodwill; (3) separate financial statements of legal entities that are not subject to tax; and (4) enacted changes in tax laws in interim periods. The amendments in this ASU become effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements. In January 2020, the FASB issued ASU No. 2020-01, “Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions Between Topic 321, Topic 323, and Topic 815 (a consensus of the FASB Emerging Issues Task Force)”. ASU No. 2020-01 clarifies the interaction of the accounting for equity securities under Topic 321 and investments accounted for under the equity method of accounting in Topic 323 and the accounting for certain forward contracts and purchased options accounted for under Topic 815. The amendments clarify that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. In addition, this ASU provides direction that a company should not consider whether the underlying securities would be accounted for under the equity method or the fair value option when it is determining the accounting for certain forward contracts and purchased options, upon either settlement or exercise. The amendments in this ASU become effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted, and the amendments are to be applied prospectively. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements. In March 2020, the FASB issued ASU No. 2020-04, “Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” ASU No. 2020-04 provides temporary optional expedients and exceptions to GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as SOFR. For instance, entities can elect not to apply certain modification accounting requirements to contracts affected by reference rate reform, if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Entities can also elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform, if certain criteria are met. Finally, entities can make a one-time election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. It is anticipated that this ASU will simplify any modifications that are executed between the selected start date (yet to be determined) and December 31, 2022 that are directly related to LIBOR transition by allowing prospective recognition of the continuation of the contract, rather than extinguishment of the old contract resulting in writing off unamortized fees/costs. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS During the first quarter of 2019, the Company reached the decision to pursue the sale of the national mortgage banking operations of First Choice Loan Services, Inc. (“FCLS”) – a subsidiary of the Bank. The decision was based on a number of strategic priorities and other factors, including the competitiveness of the mortgage industry. FCLS continued to operate and serve its customers as the Company initiated the process of identifying a buyer. As a result of these actions, the Company classified the operations of FCLS as discontinued under ASC 205-20. The Consolidated Balance Sheets, Consolidated Statements of Income, and Consolidated Statements of Cash Flows present discontinued operations retrospectively for current and prior periods. On May 7, 2020, the Company completed a transaction to sell certain assets and liabilities related to the operations of FCLS. The Company continued to wind-down the operations of FCLS through the third quarter of 2020 and intends to complete a second transaction to transfer licenses and other intellectual property by the end of the year. Operating results for the three and nine months ended September 30, 2020, include expenses related to the wind-down of operations. The following is a summary of the assets and liabilities of the discontinued operations of FCLS at September 30, 2020 and December 31, 2019: (In thousands) September 30, 2020 December 31, 2019 Assets Loans held for sale, at fair value $ 1,742 $ 132,655 Premises and equipment, net — 1,073 Other real estate owned 361 — Mortgage servicing rights, at fair value 3,855 12,299 Mortgage banking derivatives — 2,329 Right-of-use asset 1,773 3,462 Other assets 5,235 2,314 Total assets $ 12,966 $ 154,132 Liabilities Customer payments in process $ 11,698 $ 15,372 Lease liability 1,773 3,494 Other liabilities 1,476 7,615 Total liabilities $ 14,947 $ 26,481 FCLS funds its lending operations and maintains working capital through an intercompany line-of-credit with the Bank. Although the sale of FCLS will contemplate settlement of these borrowings, debt was not allocated to discontinued operations due to the intercompany nature of the borrowings. The following presents operating results of the discontinued operations of FCLS for the three and nine months ended September 30, 2020 and September 30, 2019: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2020 2019 2020 2019 Interest income $ 23 $ 1,765 $ 1,516 $ 4,627 Interest expense 3 1,030 390 2,676 Net interest income 20 735 1,126 1,951 Non-interest income (286) 15,055 (4,175) 37,114 Total net revenue (266) 15,790 (3,049) 39,065 Non-interest expense 2,211 13,043 18,692 35,090 (Loss)/income from discontinued operations before income taxes (2,477) 2,747 (21,741) 3,975 Income tax (benefit)/expense (659) 790 (5,789) 1,161 Net (loss)/income from discontinued operations $ (1,818) $ 1,957 $ (15,952) $ 2,814

TRADING SECURITY

TRADING SECURITY	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
TRADING SECURITY	TRADING SECURITYThe Company holds a tax-advantaged economic development bond accounted for at fair value. The security had an amortized cost of $8.8 million and $9.4 million, and a fair value of $9.5 million and $10.8 million, at September 30, 2020 and December 31, 2019, respectively. As discussed further in Note 9 - Derivative Financial Instruments and Hedging Activities, the Company 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 were no other securities in the trading portfolio at September 30, 2020 or December 31, 2019.

SECURITIES AVAILABLE FOR SALE,

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES	SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES The following is a summary of securities available for sale, held to maturity, and marketable equity securities: (In thousands) Amortized Cost Gross Gross Fair Value Allowance September 30, 2020 Securities available for sale Municipal bonds and obligations $ 97,463 $ 7,057 $ (13) $ 104,507 $ — Agency collateralized mortgage obligations 722,124 19,469 (124) 741,469 — Agency mortgage-backed securities 322,252 4,202 (437) 326,017 — Agency commercial mortgage-backed securities 263,406 10,304 (102) 273,608 — Corporate bonds 74,357 842 (222) 74,977 — Other bonds and obligations 52,958 1,762 (9) 54,711 — Total securities available for sale 1,532,560 43,636 (907) 1,575,289 — Securities held to maturity Municipal bonds and obligations 242,666 18,401 — 261,067 67 Agency collateralized mortgage obligations 68,124 6,535 — 74,659 — Agency mortgage-backed securities 5,280 208 — 5,488 — Agency commercial mortgage-backed securities 10,305 671 — 10,976 — Tax advantaged economic development bonds 3,527 32 (9) 3,550 29 Other bonds and obligations 295 — — 295 — Total securities held to maturity 330,197 25,847 (9) 356,035 96 Marketable equity securities 34,179 1,480 (3,666) 31,993 — Total $ 1,896,936 $ 70,963 $ (4,582) $ 1,963,317 $ 96 (In thousands) Amortized Cost Gross Gross Fair Value Allowance December 31, 2019 Securities available for sale Municipal bonds and obligations $ 104,325 $ 5,813 $ — $ 110,138 $ — Agency collateralized mortgage obligations 742,550 6,431 (169) 748,812 — Agency mortgage-backed securities 146,589 1,515 (360) 147,744 — Agency commercial mortgage-backed securities 148,066 176 (1,146) 147,096 — Corporate bonds 115,395 1,788 (607) 116,576 — Other bonds and obligations 40,414 780 (5) 41,189 — Total securities available for sale 1,297,339 16,503 (2,287) 1,311,555 — Securities held to maturity Municipal bonds and obligations 252,936 13,095 (5) 266,026 — Agency collateralized mortgage obligations 69,667 2,870 (50) 72,487 — Agency mortgage-backed securities 6,271 29 — 6,300 — Agency commercial mortgage-backed securities 10,353 51 — 10,404 — Tax advantaged economic development bonds 18,456 218 (910) 17,764 — Other bonds and obligations 296 — — 296 — Total securities held to maturity 357,979 16,263 (965) 373,277 — Marketable equity securities 37,138 5,147 (729) 41,556 — Total $ 1,692,456 $ 37,913 $ (3,981) $ 1,726,388 $ — The following table summarizes the activity in the allowance for credit losses for debt securities held to maturity by security type for the three and nine months ended September 30, 2020: (In thousands) Municipal bonds and obligations Tax advantaged economic development bonds Total Balance at June 30, 2020 (62) (51) (113) Provision for credit losses- reversal (5) 22 17 Balance at September 30, 2020 (67) (29) (96) (In thousands) Municipal bonds and obligations Tax advantaged economic development bonds Total Balance at December 31, 2019 — — — Impact of ASC 326 adoption (83) (226) (309) Provision for credit losses- reversal 16 197 213 Balance at September 30, 2020 (67) (29) (96) Credit Quality Information The Company monitors the credit quality of held to maturity securities through credit ratings from various rating agencies. Credit ratings express opinions about the credit quality of a security and are utilized by the Company to make informed decisions. Investment grade securities are rated BBB-/Baa3 or higher and generally considered by the rating agencies and market participants to be of low credit risk. Conversely, securities rated below investment grade are considered to have distinctively higher credit risk than investment grade securities. For securities without credit ratings, the Company utilizes other financial information indicating the financial health of the underlying municipality, agency, or organization. As of September 30, 2020, none of the Company's investment securities were delinquent or in non-accrual status. 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, 2020 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. Available for sale Held to maturity Amortized Fair Amortized Fair (In thousands) Cost Value Cost Value Within 1 year $ 38,196 $ 38,234 $ 2,526 $ 2,528 Over 1 year to 5 years 12,714 12,610 4,006 4,022 Over 5 years to 10 years 75,351 76,403 23,066 23,897 Over 10 years 98,517 106,948 216,890 234,465 Total bonds and obligations 224,778 234,195 246,488 264,912 Mortgage-backed securities 1,307,782 1,341,094 83,709 91,123 Total $ 1,532,560 $ 1,575,289 $ 330,197 $ 356,035 During the three months ended September 30, 2020, purchases of AFS securities totaled $319.2 million and the proceeds from the sale of AFS securities totaled $64.2 million. During the nine months ended September 30, 2020, purchases of AFS securities totaled $635.2 million and the proceeds from the sale of AFS securities totaled $71.8 million. During the three months ended September 30, 2019, purchases of AFS securities totaled $14.9 million. During the three months ended September 30, 2019, there were no securities sold. During the nine months ended September 30, 2019, purchases of AFS securities totaled $30.0 million and the proceeds from the sale of AFS securities totaled $83.0 million. During the three months ended September 30, 2020, gross gains on AFS securities totaled $704.6 thousand and there were $698.6 thousand gross losses. During the nine months ended September 30, 2020, gross gains on AFS securities totaled $705.4 thousand and gross losses totaled $699.9 thousand. During the three months ended September 30,2019, gross gains on AFS securities totaled $5 thousand and gross losses totaled $1 thousand. During the nine months ended September 30, 2019, gross gains totaled $11 thousand and gross losses totaled $7 thousand. These gains and losses are included in gain/(loss) on securities, net on the consolidated statements of income. Securities available for sale and held to maturity 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, 2020 Securities available for sale Municipal bonds and obligations $ 13 $ 3,451 $ — $ — $ 13 $ 3,451 Agency collateralized mortgage obligations 124 44,785 — — 124 44,785 Agency mortgage-backed securities 434 133,536 3 257 437 133,793 Agency commercial mortgage-backed securities 102 22,336 — — 102 22,336 Corporate bonds 222 10,663 — — 222 10,663 Other bonds and obligations — — 9 1,064 9 1,064 Total securities available for sale 895 214,771 12 1,321 907 216,092 Securities held to maturity Tax advantaged economic development bonds 9 1,430 — — 9 1,430 Total securities held to maturity 9 1,430 — — 9 1,430 Total $ 904 $ 216,201 $ 12 $ 1,321 $ 916 $ 217,522 December 31, 2019 Securities available for sale Agency collateralized mortgage obligations 127 52,623 42 6,267 169 58,890 Agency mortgage-backed securities 59 10,640 301 23,404 360 34,044 Agency commercial mortgage-backed securities 1,097 116,324 49 11,250 1,146 127,574 Corporate bonds — — 607 42,823 607 42,823 Other bonds and obligations 4 1,239 1 29 5 1,268 Total securities available for sale 1,287 180,826 1,000 83,773 2,287 264,599 Securities held to maturity Municipal bonds and obligations 5 800 — — 5 800 Agency collateralized mortgage obligations 50 9,778 — — 50 9,778 Tax advantaged economic development bonds — — 910 6,925 910 6,925 Total securities held to maturity 55 10,578 910 6,925 965 17,503 Total $ 1,342 $ 191,404 $ 1,910 $ 90,698 $ 3,252 $ 282,102 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, 2020, 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, 2020: AFS municipal bonds and obligations At September 30, 2020, 2 of the 174 securities in the Company’s portfolio of AFS municipal bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 0.4% 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 collateralized mortgage obligations At September 30, 2020, 14 of the 257 securities in the Company’s portfolio of AFS collateralized mortgage obligations were in unrealized loss positions. Aggregate unrealized losses represented 0.3% 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 collateralized mortgage obligations. The securities are investment grade rated and there were no material underlying credit downgrades during the quarter. All securities are performing. AFS commercial and residential mortgage-backed securities At September 30, 2020, 15 of the 122 securities in the Company’s portfolio of AFS mortgage-backed securities were in unrealized loss positions. Aggregate unrealized losses represented 0.3% of the amortized cost of securities in unrealized loss positions. The FNMA, FHLMC, and GNMA guarantee the contractual cash flows of all of the Company’s 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, 2020, 3 of the 18 securities in the Company’s portfolio of AFS corporate bonds were in unrealized loss positions. Aggregate unrealized losses represents 10.4% 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. AFS other bonds and obligations At September 30, 2020, 3 of the 7 securities in the Company’s portfolio of other bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 0.8% of the amortized cost of securities in unrealized loss positions. The securities are all investment grade rated, and there were no material underlying credit downgrades during the quarter. All securities are performing. HTM tax-advantaged economic development bonds At September 30, 2020, 1 of the 3 securities in the Company’s portfolio of tax-advantaged economic development bonds was in an unrealized loss position. Aggregate unrealized losses represented 0.6% of the amortized cost of the security in an unrealized loss position. The Company believes that more likely than not all the principal outstanding will be collected. All securities are performing.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2020
Credit Loss [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 382,014 $ 382,014 $ — Commercial real estate 423 89 15,623 16,135 2,398,807 2,414,942 — Total 423 89 15,623 16,135 2,780,821 2,796,956 — Commercial and industrial loans Total 2,841 2,033 10,662 15,536 1,427,081 1,442,617 122 Residential mortgages: 1-4 family 1,669 714 3,350 5,733 2,138,084 2,143,817 800 Construction — — — — 4,641 4,641 — Total 1,669 714 3,350 5,733 2,142,725 2,148,458 800 Consumer loans: Home equity 149 — 1,147 1,296 272,571 273,867 52 Auto and other 4,709 990 2,729 8,428 496,171 504,599 1 Total 4,858 990 3,876 9,724 768,742 778,466 53 Total $ 9,791 $ 3,826 $ 33,511 $ 47,128 $ 7,119,369 $ 7,166,497 $ 975 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 1,396 $ 47,792 $ — Commercial real estate 3,907 245 10,247 14,399 21,639 1,189,521 5,751 Total 3,907 245 10,247 14,399 23,035 1,237,313 5,751 Commercial and industrial loans Total 888 299 1,275 2,462 26,718 397,891 442 Residential mortgages: 1-4 family 745 491 932 2,168 10,840 533,536 139 Construction — — — — — 3,478 — Total 745 491 932 2,168 10,840 537,014 139 Consumer loans: Home equity 346 222 789 1,357 540 106,724 72 Auto and other 120 22 265 407 286 56,989 — Total 466 244 1,054 1,764 826 163,713 72 Total $ 6,006 $ 1,279 $ 13,508 $ 20,793 $ 61,419 $ 2,335,931 $ 6,404 The following is summary information pertaining to non-accrual loans at December 31, 2019: December 31, 2019 (In thousands) Business Activities Acquired Loans Total Commercial real estate: Construction $ — $ — $ — Other commercial real estate 15,623 4,496 20,119 Total 15,623 4,496 20,119 Commercial and industrial loans: Total 10,540 833 11,373 Residential mortgages: 1-4 family 2,550 793 3,343 Construction — — — Total 2,550 793 3,343 Consumer loans: Home equity 1,095 717 1,812 Auto and other 2,728 265 2,993 Total 3,823 982 4,805 Total non-accrual loans $ 32,536 $ 7,104 $ 39,640 Loans evaluated for impairment as of December 31, 2019 were as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 19,192 $ 9,167 $ 3,019 $ 630 $ 32,008 Collectively evaluated 2,777,764 1,433,450 2,145,439 777,836 7,134,489 Total $ 2,796,956 $ 1,442,617 $ 2,148,458 $ 778,466 $ 7,166,497 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 4,241 $ 464 $ 372 $ 575 $ 5,652 Purchased credit-impaired loans 23,035 26,718 10,840 826 61,419 Collectively evaluated 1,210,037 370,709 525,802 162,312 2,268,860 Total $ 1,237,313 $ 397,891 $ 537,014 $ 163,713 $ 2,335,931 The following is a summary of impaired loans at December 31, 2019: Business Activities Loans December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 18,676 $ 37,493 $ — Commercial and industrial loans 4,805 10,104 — Residential mortgages - 1-4 family 433 699 — Consumer - home equity 32 238 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 550 $ 1,411 $ 20 Commercial and industrial loans 4,166 12,136 122 Residential mortgages - 1-4 family 2,615 2,924 109 Consumer - home equity 594 614 42 Consumer - other 8 8 1 Total Commercial real estate $ 19,226 $ 38,904 $ 20 Commercial and industrial loans 8,971 22,240 122 Residential mortgages 3,048 3,623 109 Consumer 634 860 43 Total impaired loans $ 31,879 $ 65,627 $ 294 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-offs. This amount is a component of total loans on the Consolidated Balance Sheet. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,200 $ 6,021 $ — Other commercial and industrial loans 437 532 — Residential mortgages - 1-4 family 292 293 — Consumer - home equity 416 844 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 1,033 $ 1,050 $ 97 Commercial and industrial loans 28 30 1 Residential mortgages - 1-4 family 84 110 8 Consumer - home equity 121 123 6 Consumer - other 39 37 6 Total Commercial real estate $ 4,233 $ 7,071 $ 97 Commercial and industrial loans 465 562 1 Residential mortgages 376 403 8 Consumer 576 1,004 12 Total impaired loans $ 5,650 $ 9,040 $ 118 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-offs. This amount is a component of total loans on the Consolidated Balance Sheet. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2019: Business Activities Loans December 31, 2019 (in thousands) Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 19,805 $ 586 Other commercial and industrial 3,165 523 Residential mortgages - 1-4 family 185 17 Consumer-home equity 148 3 Consumer-other — — With an allowance recorded: Other commercial real estate $ 374 $ 107 Other commercial and industrial 2,533 793 Residential mortgages - 1-4 family 2,427 150 Consumer-home equity 349 32 Consumer - other 11 1 Total Commercial real estate $ 20,179 $ 693 Commercial and industrial 5,698 1,316 Residential mortgages 2,612 167 Consumer loans 508 36 Total impaired loans $ 28,997 $ 2,212 Acquired Loans December 31, 2019 (in thousands) Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 1,603 $ 117 Other commercial and industrial 441 51 Residential mortgages - 1-4 family 241 11 Consumer - home equity 475 23 Consumer - other — — With an allowance recorded: Other commercial real estate $ 1,005 $ 59 Other commercial and industrial 29 2 Residential mortgages - 1-4 family 88 7 Consumer - home equity 68 6 Consumer - other 41 2 Total Commercial real estate $ 2,608 $ 176 Commercial and industrial 470 53 Residential mortgages 329 18 Consumer loans 584 31 Total impaired loans $ 3,991 $ 278 No additional funds are committed to be advanced in connection with impaired loans. The modifications for the three and nine months ended September 30, 2019 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial real estate — $ — $ — Commercial and industrial loans — — — Residential mortgages - 1-4 family 2 65 65 2 $ 65 $ 65 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial real estate 2 $ 145 $ 145 Commercial and industrial loans 3 475 472 Residential mortgages - 1-4 family 2 65 65 7 $ 685 $ 682 There were no TDRs that defaulted within twelve months of modifications during the three and nine months ended September 30, 2019. The following table presents the Company’s TDR activity for the three and nine months ended September 30, 2019: (In thousands) Three Months Ended September 30, 2019 Balance at beginning of year $ 25,089 Principal payments (3,876) TDR status change (1) — Other reductions (2) (1,548) Newly identified TDRs 65 Balance at end of year $ 19,730 (In thousands) Nine Months Ended September 30, 2019 Balance at beginning of year $ 27,415 Principal payments (5,664) TDR status change (1) — Other reductions (2) (2,703) Newly identified TDRs 682 Balance at end of year $ 19,730 _____________________ (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, charge-offs to loans, and other loan sale payoffs. Allowance for Loan Losses Prior to the adoption of ASC 326 on January 1, 2020, the Company calculated allowance for loan losses using incurred losses methodology. The following tables are disclosures related to the allowance for loan losses in prior periods. Activity in the allowance for loan losses for the three and nine months ended September 30, 2019 was as follows: At or for the three months ended September 30, 2019 Business Activities Loans Commercial Commercial and Residential Consumer Total Balance at beginning of period $ 22,408 $ 18,849 $ 8,834 $ 5,341 $ 55,432 Charged-off loans 3,061 19,315 95 760 23,231 Recoveries on charged-off loans 286 469 — 53 808 Provision/(releases) for loan losses 3,815 18,929 23 420 23,187 Balance at end of period $ 23,448 $ 18,932 $ 8,762 $ 5,054 $ 56,196 At or for the nine months ended September 30, 2019 Business Activi" id="sjs-B4">LOANS AND ALLOWANCE FOR CREDIT LOSSES Upon adoption of ASC 326, the Company evaluates its risk characteristics of loans based on regulatory call report code with sub-segmentation based on underlying collateral for certain loan types. Prior to the adoption of ASC 326, under the incurred loss model, the Company evaluated its risk characteristics of loans based on purpose of the loans. The composition of loans by portfolio segment as of December 31, 2019 and January 1, 2020 follows: (In thousands) December 31, 2019 Statement Balance Impact of ASC 326 Adoption January 1, 2020 Post-ASC 326 Adoption Loans: Construction $ 448,452 $ 187 $ 448,639 Commercial multifamily 631,740 252 631,992 Commercial real estate owner occupied 673,308 3,185 676,493 Commercial real estate non-owner occupied 2,189,780 6,540 2,196,320 Commercial and industrial 1,522,059 (13,372) 1,508,687 Commercial and industrial - other 321,624 1,160 322,784 Residential real estate 2,853,385 1,868 2,855,253 Home equity 378,793 10 378,803 Consumer other 483,287 205 483,492 Total $ 9,502,428 $ 35 $ 9,502,463 Allowance: Construction $ 2,713 $ (342) $ 2,371 Commercial multifamily 4,413 (1,842) 2,571 Commercial real estate owner occupied 4,880 6,062 10,942 Commercial real estate non-owner occupied 16,344 11,201 27,545 Commercial and industrial 17,243 (2,696) 14,547 Commercial and industrial - other 2,856 507 3,363 Residential real estate 9,970 6,799 16,769 Home equity 1,470 4,884 6,354 Consumer other 3,686 861 4,547 Total $ 63,575 $ 25,434 $ 89,009 The following is a summary of total loans by regulatory call report code with sub-segmentation based on underlying collateral for certain loan types: (In thousands) September 30, 2020 December 31, 2019 Construction $ 490,111 $ 448,452 Commercial multifamily 535,936 631,740 Commercial real estate owner occupied 595,791 673,308 Commercial real estate non-owner occupied 2,258,935 2,189,780 Commercial and industrial 1,819,175 1,522,059 Commercial and industrial - other 311,505 321,624 Residential real estate 2,270,458 2,853,385 Home equity 349,274 378,793 Consumer other 351,151 483,287 Total loans $ 8,982,336 $ 9,502,428 Allowance for credit losses 134,414 63,575 Net loans $ 8,847,922 $ 9,438,853 As of September 30, 2020, loans originated under the Small Business Administration ("SBA") Paycheck Protection Program ("PPP") totaled $708.1 million. T hese loans are 100% guaranteed by the SBA and the full principal amount of the loan may qualify for forgiveness. These loans are included in commercial and industrial. Risk characteristics relevant to each portfolio segment are as follows: Construction - Loans in this segment primarily include real estate development loans for which payment is derived from sale of the property or long term financing at completion. Credit risk is affected by cost overruns, time to sell at an adequate price, and market conditions Commercial real estate multifamily, owner occupied and non-owner - Loans in these segments are primarily owner-occupied or income-producing properties throughout New England and Northeastern New York. The underlying cash flows generated by the properties are adversely impacted by a downturn in the economy, which in turn, will have an effect on the credit quality in this segment. Management monitors the cash flows of these loans. Commercial and industrial loans - Loans in this segment are made to businesses and are generally secured by assets of the business such as accounts receivable, inventory, marketable securities, other liquid collateral, equipment and other business assets. Repayment is expected from the cash flows of the business. Loans in this segment include asset based loans which generally have no scheduled repayment and which are closely monitored against formula based collateral advance ratios. A weakened economy, and resultant decreased consumer spending, will have an effect on the credit quality in this segment. Commercial and industrial other loans - Loans in this segment are primarily equipment financing loans. These loans are typically term loans secured by business assets. Credit quality on these loans are impacted by a weakened economy and resultant decreased consumer spending. Residential real estate - All loans in this segment are collateralized by residential real estate and repayment is dependent on the credit quality of the individual borrower. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment. Home equity and other consumer loans - Loans in this segment are primarily home equity lines of credit, automobile loans and other consumer loans. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment. Allowance for Credit Losses for Loans The Allowance for Credit Losses for Loans (“ACLL”) is comprised of the allowance for loan losses and the allowance for unfunded commitments which is accounted for as a separate liability in other liabilities on the balance sheet. The level of the ACLL represents management’s estimate of expected credit losses over the expected life of the loans at the balance sheet date. The Company uses a static pool migration analysis method, applying expected historical loss trend and observed economic metrics. The level of the ACLL is based on management’s ongoing review of all relevant information, from internal and external sources, relating to past and current events, utilizing a 7 quarter reasonable and supportable forecast period with a 1 year reversion period. The ACLL reserve is overlaid with qualitative factors based upon: • the existence and growth of concentrations of credit; • the volume and severity of past due financial assets, including nonaccrual assets; • the institutions lending and credit review as well as the experience and ability of relevant management and staff and; • the effect of other external factors such as regulatory, competition, regional market conditions, legal and technological environment and other events such as natural disasters; • the effect of other economic factors such as economic stimulus and customer forbearance programs. The allowance for unfunded commitments is maintained at a level by the Company to be sufficient to absorb expected lifetime losses related to unfunded credit facilities (including unfunded loan commitments and letters of credit). The Company’s activity in the allowance for credit losses for loans for the three and nine months ended September 30, 2020 was as follows: (In thousands) Balance at Beginning of Period Impact of Adopting ASC 326 Sub-total Charge-offs Recoveries Provision for Credit Losses Balance at End of Period Three months ended September 30, 2020 Construction $ 7,779 $ — $ 7,779 $ — $ — $ (1,122) $ 6,657 Commercial multifamily 4,299 — 4,299 — — (518) 3,781 Commercial real estate owner occupied 11,552 — 11,552 (58) 38 (537) 10,995 Commercial real estate non-owner occupied 34,707 — 34,707 — 155 (2,088) 32,774 Commercial and industrial 17,779 — 17,779 (2,358) 161 1,346 16,928 Commercial and industrial - other 5,317 — 5,317 (3,610) 245 1,968 3,920 Residential real estate 39,004 — 39,004 (1,085) 842 1,130 39,891 Home equity 8,021 — 8,021 (88) 36 1,352 9,321 Consumer other 10,936 — 10,936 (577) 102 (314) 10,147 Total allowance for credit losses $ 139,394 $ — $ 139,394 $ (7,776) $ 1,579 $ 1,217 $ 134,414 (In thousands) Balance at Beginning of Period Impact of Adopting ASC 326 Sub-total Charge-offs Recoveries Provision for Credit Losses Balance at End of Period Nine months ended September 30, 2020 Construction $ 2,713 $ (342) $ 2,371 $ — $ — $ 4,286 $ 6,657 Commercial multifamily 4,413 (1,842) 2,571 (50) — 1,260 3,781 Commercial real estate owner occupied 4,880 6,062 10,942 (8,670) 907 7,816 10,995 Commercial real estate non-owner occupied 16,344 11,201 27,545 (135) 290 5,074 32,774 Commercial and industrial 17,243 (2,696) 14,547 (7,480) 3,709 6,152 16,928 Commercial and industrial - other 2,856 507 3,363 (6,773) 316 7,014 3,920 Residential real estate 9,970 6,799 16,769 (2,212) 936 24,398 39,891 Home equity 1,470 4,884 6,354 (322) 136 3,153 9,321 Consumer other 3,686 861 4,547 (1,840) 502 6,938 10,147 Total allowance for credit losses $ 63,575 $ 25,434 $ 89,009 $ (27,482) $ 6,796 $ 66,091 $ 134,414 The Company’s allowance for credit losses on unfunded commitments is recognized as a liability (other liability on consolidated balance sheet), with adjustments to the reserve recognized in other noninterest expense in the consolidated statement of operations. The Company’s activity in the allowance for credit losses on unfunded commitments for the three and nine months ended September 30, 2020 was as follows: (In thousands) Total Balance at June 30, 2020 $ 8,593 Expense for credit losses — Balance at September 30, 2020 $ 8,593 (In thousands) Total Balance at December 31, 2019 $ 100 Impact of adopting ASC 326 7,993 Sub-Total 8,093 Expense for credit losses 500 Balance at September 30, 2020 $ 8,593 Credit Quality Information 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 weaknesses and are evaluated closely by management. Substandard, including 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. For commercial credits, the Company assigns an internal risk rating at origination and reviews the rating annual, 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. The following table presents the Company’s loans by risk category: Term Loans Amortized Cost Basis by Origination Year (In thousands) 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total As of September 30, 2020 Construction Risk rating Pass $ 35,430 $ 241,497 $ 155,695 $ 29,807 $ 17,600 $ 3,115 $ 933 $ — $ 484,077 Special Mention — — — — — — — — — Substandard — — 2,034 4,000 — — — — 6,034 Total $ 35,430 $ 241,497 $ 157,729 $ 33,807 $ 17,600 $ 3,115 $ 933 $ — $ 490,111 Commercial multifamily: Risk rating Pass $ 28,876 $ 56,630 $ 79,397 $ 72,790 $ 89,041 $ 185,276 $ 29 $ — $ 512,039 Special Mention — — — 13,595 — — — — 13,595 Substandard — — — — 47 10,108 147 — 10,302 Total $ 28,876 $ 56,630 $ 79,397 $ 86,385 $ 89,088 $ 195,384 $ 176 $ — $ 535,936 Commercial real estate owner occupied: Risk rating Pass $ 44,304 $ 90,869 $ 112,768 $ 71,574 $ 38,231 $ 205,814 $ 3,461 $ — $ 567,021 Special Mention — 2,123 1,815 — — 2,001 — — 5,939 Substandard — — 5,638 1,622 1,704 13,867 — — 22,831 Total $ 44,304 $ 92,992 $ 120,221 $ 73,196 $ 39,935 $ 221,682 $ 3,461 $ — $ 595,791 Term Loans Amortized Cost Basis by Origination Year (In thousands) 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Commercial real estate non-owner occupied: Risk rating Pass $ 133,231 $ 291,079 $ 469,033 $ 250,093 $ 314,902 $ 583,861 $ 16,967 $ — $ 2,059,166 Special Mention — 295 3,094 17,254 12,901 68,838 495 — 102,877 Substandard 7,804 6,844 3,817 11,368 2,950 63,914 195 — 96,892 Total $ 141,035 $ 298,218 $ 475,944 $ 278,715 $ 330,753 $ 716,613 $ 17,657 $ — $ 2,258,935 Commercial and industrial: Risk rating Pass $ 755,987 $ 96,675 $ 189,565 $ 121,633 $ 47,911 $ 150,299 $ 401,356 $ — $ 1,763,426 Special Mention — 1,507 5,950 693 604 — 20,614 — 29,368 Substandard 1,354 275 6,354 1,661 1,965 5,848 8,522 — 25,979 Doubtful — — — — — — 402 — 402 Total $ 757,341 $ 98,457 $ 201,869 $ 123,987 $ 50,480 $ 156,147 $ 430,894 $ — $ 1,819,175 Commercial and industrial - other: Risk rating Pass $ 34,814 $ 78,318 $ 78,149 $ 33,573 $ 7,717 $ 14,585 $ 4,614 $ — $ 251,770 Special Mention 933 1,100 1,944 741 497 64 — — 5,279 Substandard 2,543 29,372 12,006 4,542 3,286 307 2,400 — 54,456 Doubtful — — — — — — — — — Total $ 38,290 $ 108,790 $ 92,099 $ 38,856 $ 11,500 $ 14,956 $ 7,014 $ — $ 311,505 Residential real estate Risk rating Pass $ 133,186 $ 163,232 $ 373,222 $ 399,237 $ 391,953 $ 794,072 $ 3,260 $ — $ 2,258,162 Special Mention 39 — — — — 468 38 — 545 Substandard — 97 539 1,162 429 9,515 9 — 11,751 Total $ 133,225 $ 163,329 $ 373,761 $ 400,399 $ 392,382 $ 804,055 $ 3,307 $ — $ 2,270,458 For home equity and consumer other loan portfolio segments, Berkshire evaluates credit quality based on the aging status of the loan and by payment activity. The performing or nonperforming status is updated on an ongoing basis dependent upon improvement and deterioration in credit quality. The following table presents the amortized cost based on payment activity: Term Loans Amortized Cost Basis by Origination Year (In thousands) 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total As of September 30, 2020 Home equity: Payment performance Performing $ 2,191 $ 1,995 $ 432 $ 1,990 $ 515 $ 1,954 $ 336,569 $ — $ 345,646 Nonperforming — — 2 — — — 3,626 — 3,628 Total $ 2,191 $ 1,995 $ 434 $ 1,990 $ 515 $ 1,954 $ 340,195 $ — $ 349,274 Consumer other: Payment performance Performing $ 11,381 $ 39,877 $ 121,304 $ 80,701 $ 43,513 $ 37,256 $ 11,464 $ — $ 345,496 Nonperforming 34 404 1,563 1,480 1,698 447 29 — 5,655 Total $ 11,415 $ 40,281 $ 122,867 $ 82,181 $ 45,211 $ 37,703 $ 11,493 $ — $ 351,151 The following is a summary of loans by past due status at September 30, 2020: (In thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans September 30, 2020 Construction $ 50 $ 46 $ 2,034 $ 2,130 $ 487,981 $ 490,111 Commercial multifamily 278 3,584 1,047 4,909 531,027 535,936 Commercial real estate owner occupied 896 948 8,470 10,314 585,477 595,791 Commercial real estate non-owner occupied 1,377 2,826 10,412 14,615 2,244,320 2,258,935 Commercial and industrial 3,832 2,592 13,743 20,167 1,799,008 1,819,175 Commercial and industrial - other 766 232 3,969 4,967 306,538 311,505 Residential real estate 4,080 999 10,865 15,944 2,254,514 2,270,458 Home equity 598 181 4,022 4,801 344,473 349,274 Consumer other 3,437 904 5,704 10,045 341,106 351,151 Total $ 15,314 $ 12,312 $ 60,266 $ 87,892 $ 8,894,444 $ 8,982,336 The following is a summary of loans on nonaccrual status and loans past due 90 days or more and still accruing as of September 30, 2020: January 1, 2020 June 30, 2020 September 30, 2020 (In thousands) Nonaccrual Amortized Cost Nonaccrual Amortized Cost Nonaccrual Amortized Cost Nonaccrual With No Related Allowance Past Due 90 Days or Greater and Accruing Interest Income Recognized on Nonaccrual Construction $ — $ — $ 2,034 $ 2,034 $ — $ — Commercial multifamily 811 753 884 598 163 — Commercial real estate owner occupied 15,389 6,513 8,291 2,429 179 — Commercial real estate non-owner occupied 1,031 2,372 3,074 2,170 7,338 — Commercial and industrial 5,465 8,103 10,300 3,869 3,443 — Commercial and industrial - other 5,753 6,173 3,969 2,959 — — Residential real estate 6,411 13,997 9,555 5,876 1,310 — Home equity 1,798 2,405 3,628 490 394 — Consumer other 2,982 4,568 5,655 49 49 — Total $ 39,640 $ 44,884 $ 47,390 $ 20,474 $ 12,876 $ — The commercial and industrial loans nonaccrual amortized cost includes medallion loans with a fair value of $2.8 million and a contractual balance of $66.4 million. A financial asset is considered collateral-dependent when the debtor is experiencing financial difficulty and repayment is expected to be provided substantially through the sale or operation of the collateral. Expected credit losses for collateral-dependent loans are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. Significant quarter over quarter changes are reflective of changes in nonaccrual status and not necessarily associated with credit quality indicators like appraisal value. The following table presents the amortized cost basis of individually analyzed collateral-dependent loans by loan portfolio segment: Type of Collateral (In thousands) Real Estate Investment Securities/Cash Other September 30, 2020 Construction $ 2,389 $ — $ — Commercial multifamily 598 — — Commercial real estate owner occupied 8,956 — — Commercial real estate non-owner occupied 3,819 — — Commercial and industrial 2,506 59 245 Commercial and industrial - other — — 2,958 Residential real estate 5,290 — — Home equity 272 — — Consumer other 26 — — Total loans $ 23,856 $ 59 $ 3,203 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 table presents activity in TDRs for the three and nine months ended September 30, 2020: (In thousands) Balance at Beginning of Period Principal Payments TDR Status Change Other Additions/(Reductions) Newly Identified TDRs Balance at End of Period Three months ended September 30, 2020 Construction $ — $ — $ — $ — $ — $ — Commercial multifamily 779 (12) — — — 767 Commercial real estate owner occupied 2,919 (19) — — 18 2,918 Commercial real estate non-owner occupied 11,166 — — 1,241 194 12,601 Commercial and industrial 1,080 (12) — (2) — 1,066 Commercial and industrial - other 1,483 (115) — (56) 399 1,711 Residential real estate 1,968 (57) — — — 1,911 Home equity 275 (3) — (72) — 200 Consumer other 43 (3) — — — 40 Total $ 19,713 $ (221) $ — $ 1,111 $ 611 $ 21,214 (In thousands) Balance at Beginning of Period Principal Payments TDR Status Change Other Additions/(Reductions) Newly Identified TDRs Balance at End of Period Nine months ended September 30, 2020 Construction $ — $ — $ — $ — $ — $ — Commercial multifamily 793 (26) — — — 767 Commercial real estate owner occupied 13,331 (5,721) — (4,710) 18 2,918 Commercial real estate non-owner occupied 1,373 — — 1,241 9,987 12,601 Commercial and industrial 1,109 (41) — (2) — 1,066 Commercial and industrial - other 340 (157) — (58) 1,586 1,711 Residential real estate 2,045 (134) — — — 1,911 Home equity 277 (5) — (72) — 200 Consumer other 48 (8) — — — 40 Total $ 19,316 $ (6,092) $ — $ (3,601) $ 11,591 $ 21,214 The following table presents loans modified as TDRs that occurred during the three and nine months ended September 30, 2020 and 2019: (dollars in thousands) Total Three months ended September 30, 2020 TDR: Number of loans 10 Pre-modification outstanding recorded investment $ 611 Post-modification outstanding recorded investment $ 611 Three months ended September 30, 2019 TDR: Number of loans 2 Pre-modification outstanding recorded investment $ 65 Post-modification outstanding recorded investment $ 65 (dollars in thousands) Total Nine months ended September 30, 2020 TDR: Number of loans 15 Pre-modification outstanding recorded investment $ 11,591 Post-modification outstanding recorded investment $ 11,591 Nine months ended September 30, 2019 TDR: Number of loans 7 Pre-modification outstanding recorded investment $ 685 Post-modification outstanding recorded investment $ 682 There were no TDRs for which there was a payment default within twelve months following the modification during the three and nine months ended September 30, 2020 and 2019. Beginning in March 2020, the Company has offered three-month payment deferrals for customers with a current payment status who were negatively impacted by economic disruption caused by the COVID-19 pandemic. Refer to Note 11 - Other Commitments, Contingencies, and Off-Balance Sheet Activities for more information regarding these modifications. Prior to the adoption of ASC 326 on January 1, 2020, the Company calculated allowance for loan losses using incurred losses methodology. The following tables are disclosures related to loans in prior periods. The following is a summary of total loans as of December 31, 2019: December 31, 2019 (In thousands) Business Acquired Total Commercial real estate: Construction $ 382,014 $ 47,792 $ 429,806 Other commercial real estate 2,414,942 1,189,521 3,604,463 Total commercial real estate 2,796,956 1,237,313 4,034,269 Commercial and industrial loans: 1,442,617 397,891 1,840,508 Total commercial loans 4,239,573 1,635,204 5,874,777 Residential mortgages: 1-4 family 2,143,817 533,536 2,677,353 Construction 4,641 3,478 8,119 Total residential mortgages 2,148,458 537,014 2,685,472 Consumer loans: Home equity 273,867 106,724 380,591 Auto and other 504,599 56,989 561,588 Total consumer loans 778,466 163,713 942,179 Total loans $ 7,166,497 $ 2,335,931 $ 9,502,428 Total unamortized net costs and premiums included in the December 31, 2019 total loans for business activity loans were the following: (In thousands) December 31, 2019 Unamortized net loan origination costs $ 13,259 Unamortized net premium on purchased loans 2,643 Total unamortized net costs and premiums $ 15,902 The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality : (In thousands) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Balance at beginning of period $ 5,420 $ 2,840 Acquisitions — 4,200 Accretion (2,872) (6,470) Net reclassification from nonaccretable difference 2,066 4,195 Payments received, net (196) (356) Reclassification to TDR — 9 Balance at end of period $ 4,418 $ 4,418 The following is a summary of past due loans at December 31, 2019: Business Activities Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 382,014 $ 382,014 $ — Commercial real estate 423 89 15,623 16,135 2,398,807 2,414,942 — Total 423 89 15,623 16,135 2,780,821 2,796,956 — Commercial and industrial loans Total 2,841 2,033 10,662 15,536 1,427,081 1,442,617 122 Residential mortgages: 1-4 family 1,669 714 3,350 5,733 2,138,084 2,143,817 800 Construction — — — — 4,641 4,641 — Total 1,669 714 3,350 5,733 2,142,725 2,148,458 800 Consumer loans: Home equity 149 — 1,147 1,296 272,571 273,867 52 Auto and other 4,709 990 2,729 8,428 496,171 504,599 1 Total 4,858 990 3,876 9,724 768,742 778,466 53 Total $ 9,791 $ 3,826 $ 33,511 $ 47,128 $ 7,119,369 $ 7,166,497 $ 975 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 1,396 $ 47,792 $ — Commercial real estate 3,907 245 10,247 14,399 21,639 1,189,521 5,751 Total 3,907 245 10,247 14,399 23,035 1,237,313 5,751 Commercial and industrial loans Total 888 299 1,275 2,462 26,718 397,891 442 Residential mortgages: 1-4 family 745 491 932 2,168 10,840 533,536 139 Construction — — — — — 3,478 — Total 745 491 932 2,168 10,840 537,014 139 Consumer loans: Home equity 346 222 789 1,357 540 106,724 72 Auto and other 120 22 265 407 286 56,989 — Total 466 244 1,054 1,764 826 163,713 72 Total $ 6,006 $ 1,279 $ 13,508 $ 20,793 $ 61,419 $ 2,335,931 $ 6,404 The following is summary information pertaining to non-accrual loans at December 31, 2019: December 31, 2019 (In thousands) Business Activities Acquired Loans Total Commercial real estate: Construction $ — $ — $ — Other commercial real estate 15,623 4,496 20,119 Total 15,623 4,496 20,119 Commercial and industrial loans: Total 10,540 833 11,373 Residential mortgages: 1-4 family 2,550 793 3,343 Construction — — — Total 2,550 793 3,343 Consumer loans: Home equity 1,095 717 1,812 Auto and other 2,728 265 2,993 Total 3,823 982 4,805 Total non-accrual loans $ 32,536 $ 7,104 $ 39,640 Loans evaluated for impairment as of December 31, 2019 were as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 19,192 $ 9,167 $ 3,019 $ 630 $ 32,008 Collectively evaluated 2,777,764 1,433,450 2,145,439 777,836 7,134,489 Total $ 2,796,956 $ 1,442,617 $ 2,148,458 $ 778,466 $ 7,166,497 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 4,241 $ 464 $ 372 $ 575 $ 5,652 Purchased credit-impaired loans 23,035 26,718 10,840 826 61,419 Collectively evaluated 1,210,037 370,709 525,802 162,312 2,268,860 Total $ 1,237,313 $ 397,891 $ 537,014 $ 163,713 $ 2,335,931 The following is a summary of impaired loans at December 31, 2019: Business Activities Loans December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 18,676 $ 37,493 $ — Commercial and industrial loans 4,805 10,104 — Residential mortgages - 1-4 family 433 699 — Consumer - home equity 32 238 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 550 $ 1,411 $ 20 Commercial and industrial loans 4,166 12,136 122 Residential mortgages - 1-4 family 2,615 2,924 109 Consumer - home equity 594 614 42 Consumer - other 8 8 1 Total Commercial real estate $ 19,226 $ 38,904 $ 20 Commercial and industrial loans 8,971 22,240 122 Residential mortgages 3,048 3,623 109 Consumer 634 860 43 Total impaired loans $ 31,879 $ 65,627 $ 294 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-offs. This amount is a component of total loans on the Consolidated Balance Sheet. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,200 $ 6,021 $ — Other commercial and industrial loans 437 532 — Residential mortgages - 1-4 family 292 293 — Consumer - home equity 416 844 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 1,033 $ 1,050 $ 97 Commercial and industrial loans 28 30 1 Residential mortgages - 1-4 family 84 110 8 Consumer - home equity 121 123 6 Consumer - other 39 37 6 Total Commercial real estate $ 4,233 $ 7,071 $ 97 Commercial and industrial loans 465 562 1 Residential mortgages 376 403 8 Consumer 576 1,004 12 Total impaired loans $ 5,650 $ 9,040 $ 118 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-offs. This amount is a component of total loans on the Consolidated Balance Sheet. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2019: Business Activities Loans December 31, 2019 (in thousands) Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 19,805 $ 586 Other commercial and industrial 3,165 523 Residential mortgages - 1-4 family 185 17 Consumer-home equity 148 3 Consumer-other — — With an allowance recorded: Other commercial real estate $ 374 $ 107 Other commercial and industrial 2,533 793 Residential mortgages - 1-4 family 2,427 150 Consumer-home equity 349 32 Consumer - other 11 1 Total Commercial real estate $ 20,179 $ 693 Commercial and industrial 5,698 1,316 Residential mortgages 2,612 167 Consumer loans 508 36 Total impaired loans $ 28,997 $ 2,212 Acquired Loans December 31, 2019 (in thousands) Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 1,603 $ 117 Other commercial and industrial 441 51 Residential mortgages - 1-4 family 241 11 Consumer - home equity 475 23 Consumer - other — — With an allowance recorded: Other commercial real estate $ 1,005 $ 59 Other commercial and industrial 29 2 Residential mortgages - 1-4 family 88 7 Consumer - home equity 68 6 Consumer - other 41 2 Total Commercial real estate $ 2,608 $ 176 Commercial and industrial 470 53 Residential mortgages 329 18 Consumer loans 584 31 Total impaired loans $ 3,991 $ 278 No additional funds are committed to be advanced in connection with impaired loans. The modifications for the three and nine months ended September 30, 2019 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial real estate — $ — $ — Commercial and industrial loans — — — Residential mortgages - 1-4 family 2 65 65 2 $ 65 $ 65 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial real estate 2 $ 145 $ 145 Commercial and industrial loans 3 475 472 Residential mortgages - 1-4 family 2 65 65 7 $ 685 $ 682 There were no TDRs that defaulted within twelve months of modifications during the three and nine months ended September 30, 2019. The following table presents the Company’s TDR activity for the three and nine months ended September 30, 2019: (In thousands) Three Months Ended September 30, 2019 Balance at beginning of year $ 25,089 Principal payments (3,876) TDR status change (1) — Other reductions (2) (1,548) Newly identified TDRs 65 Balance at end of year $ 19,730 (In thousands) Nine Months Ended September 30, 2019 Balance at beginning of year $ 27,415 Principal payments (5,664) TDR status change (1) — Other reductions (2) (2,703) Newly identified TDRs 682 Balance at end of year $ 19,730 _____________________ (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, charge-offs to loans, and other loan sale payoffs. Allowance for Loan Losses Prior to the adoption of ASC 326 on January 1, 2020, the Company calculated allowance for loan losses using incurred losses methodology. The following tables are disclosures related to the allowance for loan losses in prior periods. Activity in the allowance for loan losses for the three and nine months ended September 30, 2019 was as follows: At or for the three months ended September 30, 2019 Business Activities Loans Commercial Commercial and Residential Consumer Total Balance at beginning of period $ 22,408 $ 18,849 $ 8,834 $ 5,341 $ 55,432 Charged-off loans 3,061 19,315 95 760 23,231 Recoveries on charged-off loans 286 469 — 53 808 Provision/(releases) for loan losses 3,815 18,929 23 420 23,187 Balance at end of period $ 23,448 $ 18,932 $ 8,762 $ 5,054 $ 56,196 At or for the nine months ended September 30, 2019 Business Activi

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination. Goodwill is assessed annually for impairment and more frequently if events or changes in circumstances indicate that there may be an impairment. The Company tests goodwill impairment annually as of June 30 using second quarter data. The Company compares the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The fair value of the reporting unit was determined using the guideline public company method. As a result of the assessment, the Company recognized a full goodwill impairment for the nine months ended September 30, 2020.

DEPOSITS

DEPOSITS	9 Months Ended
	Sep. 30, 2020
Deposits [Abstract]
DEPOSITS	DEPOSITS A summary of time deposits is as follows: (In thousands) September 30, December 31, Time less than $100,000 $ 780,654 $ 905,190 Time $100,000 through $250,000 1,504,455 2,027,717 Time more than $250,000 604,984 656,462 Total time deposits $ 2,890,093 $ 3,589,369 Included in total deposits are brokered deposits of $0.8 billion and $1.2 billion at September 30, 2020 and December 31, 2019, respectively. Included in total deposits are reciprocal deposits of $128.9 million and $91.7 million at September 30, 2020 and December 31, 2019, respectively.

BORROWED FUNDS

BORROWED FUNDS	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
BORROWED FUNDS	BORROWED FUNDS Borrowed funds at September 30, 2020 and December 31, 2019 are summarized, as follows: September 30, 2020 December 31, 2019 Weighted Weighted Average Average (Dollars in thousands) Principal Rate Principal Rate Short-term borrowings: Advances from the FHLB $ 110,000 1.16 % $ 125,000 2.06 % Total short-term borrowings: 110,000 1.16 125,000 2.06 Long-term borrowings: Advances from the FHLB and other borrowings 494,859 1.90 605,501 2.16 Paycheck Protection Program Liquidity Facility ("PPPLF") 624 0.35 — — Subordinated borrowings 74,366 7.00 74,232 7.00 Junior subordinated borrowing - Trust I 15,464 2.11 15,464 3.76 Junior subordinated borrowing - Trust II 7,393 1.95 7,353 3.59 Total long-term borrowings: 592,706 2.55 702,550 2.72 Total $ 702,706 2.33 % $ 827,550 2.62 % Short-term debt includes Federal Home Loan Bank (“FHLB”) 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 FHLB that bears a daily adjustable rate calculated by the FHLB. There was no outstanding balance on the FHLB line of credit for the periods ended September 30, 2020 and December 31, 2019. The Bank's available borrowing capacity with the FHLB was $1.6 billion for both the periods ended September 30, 2020 and December 31, 2019. 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 under this arrangement took place for the periods ended September 30, 2020 and December 31, 2019. As a participant in the SBA Paycheck Protection Program ("PPP"), the Bank may pledge originated loans as collateral at face value to the Federal Reserve Bank of Boston for term financings. As of September 30, 2020, the Bank had pledged PPP loans of $624 thousand, which is equal to the amount borrowed. The Bank's available borrowing capacity with the Federal Reserve Bank was $870.2 million and $201.3 million for the periods ended September 30, 2020 and December 31, 2019, respectively. Long-term FHLB advances consist of advances with an original maturity of more than one year and are subject to prepayment penalties. The advances outstanding at September 30, 2020 included callable advances totaling $10.0 million and amortizing advances totaling $5.5 million. The advances outstanding at December 31, 2019 included callable advances totaling $10.0 million and amortizing advances totaling $4.4 million. All FHLB 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 FHLB advances as of September 30, 2020 is as follows: September 30, 2020 Weighted Average (In thousands, except rates) Principal Rate Fixed rate advances maturing: 2020 $ 129,994 1.57 % 2021 395,476 1.80 2022 58,706 1.92 2023 11,170 2.19 2023 and beyond 9,513 1.61 Total FHLB advances $ 604,859 1.77 % The Company did not have variable-rate FHLB advances for the periods ended September 30, 2020 and December 31, 2019. 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 5.113%. The subordinated note includes reduction to the note principal balance of $246 thousand and $338 thousand for unamortized debt issuance costs as of September 30, 2020 and December 31 2019, respectively. 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 2.11% and 3.76% at September 30, 2020 and December 31, 2019, 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 shareholders 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. The Company holds 100% of the common stock of SI Capital Trust II (“Trust II”) which is included in other assets with a cost of $0.2 million. The sole asset of Trust II is $8.2 million of the Company’s junior subordinated debentures due in 2036. These debentures bear interest at a variable rate equal to LIBOR plus 1.70% and had a rate of 1.95% and 3.59% at September 30, 2020 and December 31, 2019, 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 shareholders 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 II is considered a variable interest entity for which the Company is not the primary beneficiary. Accordingly, Trust II is not consolidated into the Company’s financial statements.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES As of September 30, 2020, the Company held derivatives with a total notional amount of $3.8 billion. The Company had economic hedges totaling $3.8 billion and $75.1 million non-hedging derivatives, which are not designated as hedges for accounting purposes with changes in fair value recorded directly through earnings. Economic hedges included interest rate swaps totaling $3.4 billion, risk participation agreements with dealer banks of $0.3 billion, and $17.6 million in forward commitment contracts. Forward sale commitments and commitments to lend are included in discontinued operations. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. 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 and 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, 2020. The Company pledged collateral to derivative counterparties in the form of cash totaling $77.1 million and securities with an amortized cost of $38.6 million and a fair value of $38.9 million as of September 30, 2020. 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, 2020, follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 8,843 9.2 0.52 % 5.09 % $ (1,933) Interest rate swaps on loans with commercial loan customers 1,713,149 6.0 4.28 % 1.93 % 177,731 Offsetting interest rate swaps on loans with commercial loan customers (1) 1,713,149 6.0 1.93 % 4.28 % (72,386) Risk participation agreements with dealer banks 315,936 7.0 660 Forward sale commitments (2) 17,594 0.2 397 Total economic hedges 3,768,671 104,469 Non-hedging derivatives: Commitments to lend (2) 75,090 0.2 1,498 Total non-hedging derivatives 75,090 1,498 Total $ 3,843,761 $ 105,967 (1) Fair value estimates include the impact of $109 million settled to market contract agreements. (2) Includes the impact of discontinued operations. Information about derivative assets and liabilities at December 31, 2019, follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 9,390 9.9 2.08 % 5.09 % $ (1,488) Interest rate swaps on loans with commercial loan customers 1,669,895 6.4 4.38 % 3.28 % 75,326 Offsetting interest rate swaps on loans with commercial loan customers 1,669,895 6.4 3.28 % 4.38 % (77,051) Risk participation agreements with dealer banks 315,140 7.5 320 Forward sale commitments (1) 237,412 0.2 (227) Total economic hedges 3,901,732 (3,120) Non-hedging derivatives: Commitments to lend (1) 168,997 0.2 2,628 Total non-hedging derivatives 168,997 2,628 Total $ 4,070,729 $ (492) (1) Includes the impact of discontinued operations. Economic hedges As of September 30, 2020, the Company has an interest rate swap with a $9.4 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 loss adjustments arising from the difference in credit worthiness of the commercial loan and financial institution counterparties totaled $2.0 million as of September 30, 2020. 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. Forward sale commitments are included in discontinued operations. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. 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”), or commitments to lend, 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 discontinued operations 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. Commitments to lend are included in discontinued operations. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. 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) 2020 2019 2020 2019 Economic hedges Interest rate swap on industrial revenue bond: Unrealized gain/(loss) recognized in other non-interest income $ 106 $ (120) $ (444) $ (463) Interest rate swaps on loans with commercial loan customers: Unrealized (loss)/gain recognized in other non-interest income (10,219) 26,975 104,434 91,931 Favorable/(unfavorable) change in credit valuation adjustment recognized in other non-interest income 406 (872) (2,029) (2,156) Offsetting interest rate swaps on loans with commercial loan customers: Unrealized gain/(loss) recognized in other non-interest income 10,219 (26,975) (104,434) (91,931) Risk participation agreements: Unrealized (loss)/gain recognized in other non-interest income (26) 68 339 174 Forward commitments: Unrealized (loss)/gain recognized in discontinued operations (50) 1,090 624 680 Realized gain/(loss) in discontinued operations 48 (3,343) (8,283) (9,142) Non-hedging derivatives Commitments to lend Unrealized gain/(loss) recognized in discontinued operations $ 349 $ (1,921) $ (1,130) $ 3,157 Realized gain in discontinued operations 1,563 20,476 14,532 48,189 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 financial institution counterparties totaling $1.1 million and $0.6 million as of September 30, 2020 and December 31, 2019, respectively. The Company had net asset positions with its commercial banking counterparties totaling $177.7 million and $76.4 million as of September 30, 2020 and December 31, 2019, respectively. The Company had net liability positions with its financial institution counterparties totaling $74.8 million and $78.8 million as of September 30, 2020 and December 31, 2019, respectively. The Company had no net liability positions with its commercial banking counterparties as of September 30, 2020. The Company had net liability positions with its commercial banking counterparties totaling $1.1 million as of December 31, 2019. The Company has collateral pledged to cover this liability. The following table presents the assets and liabilities subject to an enforceable master netting arrangement as of September 30, 2020 and December 31, 2019: Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Assets Condition Condition Instruments Collateral Received Net Amount September 30, 2020 Interest Rate Swap Agreements: Institutional counterparties $ 1,199 $ (92) $ 1,107 $ — $ — $ 1,107 Commercial counterparties 177,731 — 177,731 — — 177,731 Total $ 178,930 $ (92) $ 178,838 $ — $ — $ 178,838 Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount September 30, 2020 Interest Rate Swap Agreements: Institutional counterparties $ (184,018) $ 109,253 $ (74,765) $ 38,893 $ 77,075 $ 41,203 Commercial counterparties — — — — — — Total $ (184,018) $ 109,253 $ (74,765) $ 38,893 $ 77,075 $ 41,203 Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Assets Condition Condition Instruments Collateral Received Net Amount December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ 640 $ (54) $ 586 $ — $ — $ 586 Commercial counterparties 76,428 (22) 76,406 — — 76,406 Total $ 77,068 $ (76) $ 76,992 $ — $ — $ 76,992 Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ (80,024) $ 1,219 $ (78,805) $ 25,828 $ 96,310 $ 43,333 Commercial counterparties (1,080) — (1,080) — — (1,080) Total $ (81,104) $ 1,219 $ (79,885) $ 25,828 $ 96,310 $ 42,253

LEASES

LEASES	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
LEASES	LEASES Substantially all of the leases in which the Company is the lessee are comprised of real estate property for branches, ATM locations, and office space. Most of the Company’s leases are classified as operating leases. At September 30, 2020, lease expiration dates ranged from 1 month to 20 years. The following table represents the Consolidated Balance Sheets classification of the Company’s right-of-use (“ROU”) assets and lease liabilities: (In thousands) September 30, 2020 December 31, 2019 Lease Right-of-Use Assets Classification Operating lease right-of-use assets (1) Other assets $ 71,937 $ 76,332 Finance lease right-of-use assets Premises and equipment, net 7,328 7,720 Total Lease Right-of-Use Assets $ 79,265 $ 84,052 Lease Liabilities Operating lease liabilities (2) Other liabilities $ 76,185 $ 80,734 Finance lease liabilities Other liabilities 10,510 10,883 Total Lease Liabilities $ 86,695 $ 91,617 (1) Includes operating lease right-of-use assets classified as discontinued operations of $1.8 million and $3.5 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes operating lease liabilities classified as discontinued operations of $1.8 million and $3.5 million as of September 30, 2020 and December 31, 2019, respectively. Supplemental information related to leases was as follows: September 30, 2020 December 31, 2019 Weighted-Average Remaining Lease Term (in years) Operating leases 9.9 10.3 Finance leases 14.1 14.8 Weighted-Average Discount Rate Operating leases 3.02 % 3.36 % Finance leases 5.00 % 5.00 % The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For real estate leases, non-lease components and other non-components, such as common area maintenance charges, real estate taxes, and insurance are not included in the measurement of the lease liability since they are generally able to be segregated. The Company does not have any material sub-lease agreements. Lease expense for operating leases for the three months ended September 30, 2020 was $3.4 million, of which $0.2 million was related to FCLS and is reported as discontinued operations. Lease expense for operating leases for the nine months ended September 30, 2020 was $10.2 million, of which $0.9 million was related to FCLS and is reported as discontinued operations. Variable lease components, such as consumer price index adjustments, are expensed as incurred and not included in ROU assets and operating lease liabilities. Lease expense for operating leases for the three months ended September 30, 2019 was $3.7 million, of which $0.7 million was related to FCLS and is reported as discontinued operations. Lease expense for operating leases for the nine months ended September 30, 2019 was $10.7 million, of which $2.2 million was related to FCLS and is reported as discontinued operations. Variable lease components, such as consumer price index adjustments, are expensed as incurred and not included in ROU assets and operating lease liabilities. Supplemental cash flow information related to leases was as follows: Three Months Ended (In thousands) September 30, 2020 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 2,441 $ 3,829 Operating cash flows from finance leases 133 159 Financing cash flows from finance leases 125 119 (1) Includes operating cash flows from operating leases related to discontinued operations of $0.2 million and $0.7 million at September 30, 2020 and September 30, 2019 respectively. Nine Months Ended (In thousands) September 30, 2020 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 10,461 $ 10,984 Operating cash flows from finance leases 399 478 Financing cash flows from finance leases 374 315 (1) Includes operating cash flows from operating leases related to discontinued operations of $0.9 million and $2.2 million at September 30, 2020 and September 30, 2019 respectively. The following table presents a maturity analysis of the Company’s lease liability by lease classification at September 30, 2020: (In thousands) Operating Leases Finance Leases 2020 $ 3,396 $ 250 2021 12,826 1,031 2022 11,671 1,031 2023 9,738 1,037 2024 8,345 1,037 Thereafter 42,438 10,260 Total undiscounted lease payments (1) 88,414 14,646 Less amounts representing interest (1) (12,229) (4,136) Lease liability (1) $ 76,185 $ 10,510
LEASES	LEASES Substantially all of the leases in which the Company is the lessee are comprised of real estate property for branches, ATM locations, and office space. Most of the Company’s leases are classified as operating leases. At September 30, 2020, lease expiration dates ranged from 1 month to 20 years. The following table represents the Consolidated Balance Sheets classification of the Company’s right-of-use (“ROU”) assets and lease liabilities: (In thousands) September 30, 2020 December 31, 2019 Lease Right-of-Use Assets Classification Operating lease right-of-use assets (1) Other assets $ 71,937 $ 76,332 Finance lease right-of-use assets Premises and equipment, net 7,328 7,720 Total Lease Right-of-Use Assets $ 79,265 $ 84,052 Lease Liabilities Operating lease liabilities (2) Other liabilities $ 76,185 $ 80,734 Finance lease liabilities Other liabilities 10,510 10,883 Total Lease Liabilities $ 86,695 $ 91,617 (1) Includes operating lease right-of-use assets classified as discontinued operations of $1.8 million and $3.5 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes operating lease liabilities classified as discontinued operations of $1.8 million and $3.5 million as of September 30, 2020 and December 31, 2019, respectively. Supplemental information related to leases was as follows: September 30, 2020 December 31, 2019 Weighted-Average Remaining Lease Term (in years) Operating leases 9.9 10.3 Finance leases 14.1 14.8 Weighted-Average Discount Rate Operating leases 3.02 % 3.36 % Finance leases 5.00 % 5.00 % The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For real estate leases, non-lease components and other non-components, such as common area maintenance charges, real estate taxes, and insurance are not included in the measurement of the lease liability since they are generally able to be segregated. The Company does not have any material sub-lease agreements. Lease expense for operating leases for the three months ended September 30, 2020 was $3.4 million, of which $0.2 million was related to FCLS and is reported as discontinued operations. Lease expense for operating leases for the nine months ended September 30, 2020 was $10.2 million, of which $0.9 million was related to FCLS and is reported as discontinued operations. Variable lease components, such as consumer price index adjustments, are expensed as incurred and not included in ROU assets and operating lease liabilities. Lease expense for operating leases for the three months ended September 30, 2019 was $3.7 million, of which $0.7 million was related to FCLS and is reported as discontinued operations. Lease expense for operating leases for the nine months ended September 30, 2019 was $10.7 million, of which $2.2 million was related to FCLS and is reported as discontinued operations. Variable lease components, such as consumer price index adjustments, are expensed as incurred and not included in ROU assets and operating lease liabilities. Supplemental cash flow information related to leases was as follows: Three Months Ended (In thousands) September 30, 2020 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 2,441 $ 3,829 Operating cash flows from finance leases 133 159 Financing cash flows from finance leases 125 119 (1) Includes operating cash flows from operating leases related to discontinued operations of $0.2 million and $0.7 million at September 30, 2020 and September 30, 2019 respectively. Nine Months Ended (In thousands) September 30, 2020 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 10,461 $ 10,984 Operating cash flows from finance leases 399 478 Financing cash flows from finance leases 374 315 (1) Includes operating cash flows from operating leases related to discontinued operations of $0.9 million and $2.2 million at September 30, 2020 and September 30, 2019 respectively. The following table presents a maturity analysis of the Company’s lease liability by lease classification at September 30, 2020: (In thousands) Operating Leases Finance Leases 2020 $ 3,396 $ 250 2021 12,826 1,031 2022 11,671 1,031 2023 9,738 1,037 2024 8,345 1,037 Thereafter 42,438 10,260 Total undiscounted lease payments (1) 88,414 14,646 Less amounts representing interest (1) (12,229) (4,136) Lease liability (1) $ 76,185 $ 10,510

OTHER COMMITMENTS, CONTINGENCIE

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Other Commitments, Contingencies, And Off-Balance Sheet Activities	OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES In December 2019, a novel strain of coronavirus (“COVID-19”) was reported to have surfaced in China and has since spread to a number of other countries, including the United States. In March 2020, the World Health Organization declared COVID-19 a global pandemic and the United States declared a National Public Health Emergency. The impact of the COVID-19 pandemic is fluid and continues to evolve, which is adversely affecting some of the Company’s clients. The COVID-19 pandemic and its associated impacts on trade (including supply chains and export levels), travel, employee productivity, unemployment, consumer spending, and other economic activities has resulted in less economic activity, lower equity market valuations and significant volatility and disruption in financial markets and has had an adverse effect on the Company’s business, financial condition and results of operations. The ultimate extent of the impact of the COVID-19 pandemic on the Company’s business, financial condition and results of operations is currently uncertain and will depend on various developments and other factors, including, among others, the duration and scope of the pandemic, as well as governmental, regulatory and private sector responses to the pandemic, and the associated impacts on the economy, financial markets, and our clients, employees, and vendors. The Company’s business, financial condition and results of operations generally rely upon the ability of the Company’s borrowers to repay their loans, the value of collateral underlying the Company’s secured loans, and demand for loans and other products and services the Company offers, which are highly dependent on the business environment in the Company’s primary markets where it operates and in the United States as a whole. During the current year, the Company’s results of operations were negatively impacted by full impairment of the Company's goodwill, an increase in its provision for credit losses and related allowance for credit losses, a decline in the fair value of its equity portfolio, and a decline in valuation of assets accounted for pursuant to the fair value option. At this time, it is difficult to quantify the impact COVID-19 will have on the Company during the remainder of 2020. These circumstances could cause the Company to experience a material adverse effect on our business operations, asset valuations, financial condition, results of operations and prospects. Material adverse impacts may include all or a combination of valuation impairments on the Company’s intangible assets, investments, loans, loan servicing rights, deferre d tax assets, lease right-of-use assets, or counter-party risk derivatives. Beginning in March 2020, the Company has offered three-month payment deferrals for customers with a current payment status who were negatively impacted by economic disruption caused by the COVID-19 pandemic. Through September 30, 2020, the Company had modified 5,884 loans with a carrying value of $1.6 billion. As of September 30, 2020, the Company had 728 active modified loans outstanding with a carrying value of $231.7 million, which excluded loans returning to payment or awaiting evaluation for further deferral. The Company continues to accrue interest on these loans during the deferral period. In accordance with interagency guidance issued in March 2020 and Section 4013 (Temporary Relief from Troubled Debt Restructurings) of the CARES Act, these short-term deferrals are not considered troubled debt restructurings (“TDRs”) unless the borrower was previously experiencing financial difficulty. In addition, the risk-ratings on COVID-19 modified loans did not automatically change as a result of payment deferrals, and these loans will not be considered past due until after the deferral period is over and scheduled payments resume. Refer to Note 1 - Basis of Presentation for additional information regarding the Company's accounting policy regarding these modifications.

CAPITAL RATIOS AND SHAREHOLDERS

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
CAPITAL RATIOS AND SHAREHOLDERS' EQUITY	CAPITAL RATIOS AND SHAREHOLDERS’ EQUITY The actual and required capital ratios were as follows: September 30, Regulatory December 31, Regulatory Company (consolidated) Total capital to risk weighted assets 15.4 % N/A 13.7 % N/A Common equity tier 1 capital to risk weighted assets 13.2 N/A 12.1 N/A Tier 1 capital to risk weighted assets 13.4 N/A 12.3 N/A Tier 1 capital to average assets 9.2 N/A 9.3 N/A Bank Total capital to risk weighted assets 14.3 % 10.0 % 12.8 % 10.0 % Common equity tier 1 capital to risk weighted assets 13.2 6.5 12.2 6.5 Tier 1 capital to risk weighted assets 13.2 8.0 12.2 8.0 Tier 1 capital to average assets 9.0 5.0 9.1 5.0 At each date shown, 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. The Bank's Common equity Tier 1 capital to risk weighted assets exceeds the minimum to be well capitalized. In addition, the final capital rules added a requirement to maintain a minimum conservation buffer, composed of Common equity Tier 1 capital, of 2.5% of risk-weighted assets, to be phased in over three years and applied to the Common equity Tier 1 risk-based capital ratio, the Tier 1 risk-based capital ratio, and the Total risk-based capital ratio. As of January 1, 2019, banking organizations must maintain a minimum Common equity Tier 1 risk-based capital ratio of 7.0%, a minimum Tier 1 risk-based capital ratio of 8.5%, and a minimum Total risk-based capital ratio of 10.5%. The final capital rules impose restrictions on capital distributions and certain discretionary cash bonus payments if the minimum capital conservation buffer is not met. At September 30, 2020, the capital levels of both the Company and the Bank exceeded all regulatory capital requirements and the Bank's regulatory capital ratios were above the minimum levels required to be considered well capitalized for regulatory purposes. The capital levels of both the Company and the Bank at September 30, 2020 also exceeded the minimum capital requirements including the currently applicable capital conservation buffer of 2.5%. 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 $ 46,792 $ 19,263 Net unrealized holding (loss) on pension plans (3,023) (3,023) Income taxes related to items of accumulated other comprehensive income: Net unrealized tax (expense) on AFS securities (12,155) (5,059) Net unrealized tax benefit on pension plans 812 812 Accumulated other comprehensive income $ 32,426 $ 11,993 The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2020 and 2019: (In thousands) Before Tax Tax Effect Net of Tax Three Months Ended September 30 , 2020 Net unrealized holding gain on AFS securities: x Net unrealized gains arising during the period $ (1,079) $ 270 $ (809) Less: reclassification adjustment for gains realized in net income 6 (2) 4 Net unrealized holding gain on AFS securities (1,085) 272 (813) Other comprehensive income $ (1,085) $ 272 $ (813) Three Months Ended September 30 , 2019 Net unrealized holding gain on AFS securities: Net unrealized gains arising during the period $ 6,159 $ (1,576) $ 4,583 Less: reclassification adjustment for (losses) realized in net income 5 (1) 4 Net unrealized holding gain on AFS securities 6,154 (1,575) 4,579 Other comprehensive income $ 6,154 $ (1,575) $ 4,579 (In thousands) Before Tax Tax Effect Net of Tax Nine Months Ended September 30, 2020 Net unrealized holding gain on AFS securities: x Net unrealized gains arising during the period $ 27,534 $ (7,097) $ 20,437 Less: reclassification adjustment for (losses) realized in net income 5 (1) 4 Net unrealized holding gain on AFS securities 27,529 (7,096) 20,433 Other comprehensive income $ 27,529 $ (7,096) $ 20,433 Nine Months Ended September 30, 2019 Net unrealized holding gain on AFS securities: Net unrealized gains arising during the period $ 39,486 $ (10,129) $ 29,357 Less: reclassification adjustment for gains realized in net income 9 (2) 7 Net unrealized holding gain on AFS securities 39,477 (10,127) 29,350 Other comprehensive income $ 39,477 $ (10,127) $ 29,350 The following table presents the changes in each component of accumulated other comprehensive income, for the three and nine ended September 30, 2020 and 2019: (In thousands) Net unrealized Net unrealized Total Three Months Ended September 30, 2020 Balance at Beginning of Period $ 35,450 $ (2,211) $ 33,239 Other comprehensive income before reclassifications (809) — (809) Less: amounts reclassified from accumulated other comprehensive income 4 — 4 Total other comprehensive income (813) — (813) Balance at End of Period $ 34,637 $ (2,211) $ 32,426 Three Months Ended September 30, 2019 Balance at Beginning of Period $ 13,318 $ (2,017) $ 11,301 Other comprehensive income before reclassifications 4,583 — 4,583 Less: amounts reclassified from accumulated other comprehensive income 4 — 4 Total other comprehensive income 4,579 — 4,579 Balance at End of Period $ 17,897 $ (2,017) $ 15,880 Nine Months Ended September 30, 2020 Balance at Beginning of Period $ 14,204 $ (2,211) $ 11,993 Other comprehensive income before reclassifications 20,437 — 20,437 Less: amounts reclassified from accumulated other comprehensive income 4 — 4 Total other comprehensive income 20,433 — 20,433 Balance at End of Period $ 34,637 $ (2,211) $ 32,426 Nine Months Ended September 30, 2019 Balance at Beginning of Period $ (11,453) $ (2,017) $ (13,470) Other comprehensive income before reclassifications 29,357 — 29,357 Less: amounts reclassified from accumulated other comprehensive income 7 — 7 Total other comprehensive income 29,350 — 29,350 Balance at End of Period $ 17,897 $ (2,017) $ 15,880 The following table presents the amounts reclassified out of each component of accumulated other comprehensive income for the three and nine ended September 30, 2020 and 2019: Affected Line Item in the Three Months Ended September 30, Statement where Net Income (In thousands) 2020 2019 is Presented Realized gains on AFS securities: $ 6 $ 5 Non-interest income (2) (1) Tax expense 4 4 Net of tax Total reclassifications for the period $ 4 $ 4 Net of tax Affected Line Item in the Nine Months Ended September 30, Statement where Net Income (In thousands) 2020 2019 is Presented Realized gains on AFS securities: $ 5 $ 9 Non-interest income (1) (2) Tax expense 4 7 Net of tax Total reclassifications for the period $ 4 $ 7 Net of tax

EARNINGS _ (LOSS) PER SHARE

EARNINGS / (LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
EARNINGS / (LOSS) PER SHARE	EARNINGS/(LOSS) PER SHARE Earnings/(loss) 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) 2020 2019 2020 2019 Income/(loss) from continuing operations $ 23,043 $ 20,659 $ (532,074) $ 68,885 (Loss)/income from discontinued operations (1,818) 1,957 (15,952) 2,814 Net income/(loss) $ 21,225 $ 22,616 $ (548,026) $ 71,699 Average number of common shares issued 51,903 51,903 51,903 49,068 Less: average number of treasury shares 1,560 1,089 1,674 855 Less: average number of unvested stock award shares 536 435 499 410 Plus: average participating preferred shares 522 1,043 526 1,043 Average number of basic shares outstanding 50,329 51,422 50,256 48,846 Plus: dilutive effect of unvested stock award shares — 87 — 109 Plus: dilutive effect of stock options outstanding — 36 — 32 Average number of diluted shares outstanding 50,329 51,545 50,256 48,987 Basic earnings/(loss) per common share: Continuing operations $ 0.46 $ 0.40 $ (10.58) $ 1.41 Discontinued operations (0.04) 0.04 (0.32) 0.06 Total $ 0.42 $ 0.44 $ (10.90) $ 1.47 Diluted earnings/(loss) per common share: Continuing operations $ 0.46 $ 0.40 $ (10.58) $ 1.40 Discontinued operations (0.04) 0.04 (0.32) 0.06 Total $ 0.42 $ 0.44 $ (10.90) $ 1.46 Due to the Company's average stock price during the period, all unvested restricted stock and options were considered anti-dilutive for the three months ended September 30, 2020. Due to the year-to-date net loss, all unvested restricted stock and options were considered anti-dilutive for the nine months ended September 30, 2020. For the three months ended September 30, 2019, 348 thousand shares of restricted stock and 125 thousand options were anti-dilutive and therefore excluded from the earnings per share calculation. For the nine months ended September 30, 2019, 296 thousand shares of restricted stock and 60 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, 2020
Share-based Payment Arrangement [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, 2020 is presented in the following table: Non-Vested Stock Awards Outstanding Stock Options Outstanding (Shares in thousands) Number of Shares Weighted-Average Grant Date Fair Value Number of Shares Weighted-Average Exercise Price December 31, 2019 450 $ 32.47 153 $ 22.00 Granted 306 16.84 — — Acquired — — — — Stock options exercised — — (33) 18.38 Stock awards vested (133) 33.84 — — Forfeited (87) 30.23 — — Expired — — (1) 9.85 September 30, 2020 536 $ 28.35 119 $ 22.72 Exercisable options at September 30, 2020 119 $ 22.72 During the three ended September 30, 2020 there were no options exercised. During the nine months ended September 30, 2020, proceeds from stock option exercises totaled $607 thousand. During the three and nine months ended September 30, 2019, proceeds from stock option exercises totaled $55 thousand and $69 thousand. During the three and nine months ended September 30, 2020, there were 37 thousand and 133 thousand shares vested in connection with stock awards, respectively. During the three and nine months ended September 30, 2019, there were 3 thousand and 130 thousand shares issued in connection with vested stock awards, respectively. All of these shares were issued from available treasury stock. Stock-based compensation expense totaled $0.6 million and $1.5 million during the three months ended September 30, 2020 and 2019, respectively. Stock-based compensation expense totaled $3.5 million and $3.5 million during the nine months ended September 30, 2020 and 2019, respectively. Stock-based compensation expense is recognized over the requisite service period for all awards.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2020
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, including assets classified as discontinued operations on the consolidated balance sheets. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. 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, 2020 and December 31, 2019, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. September 30, 2020 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 9,525 $ 9,525 Securities available for sale: Municipal bonds and obligations — 104,507 — 104,507 Agency collateralized mortgage obligations — 741,469 — 741,469 Agency residential mortgage-backed securities — 326,017 — 326,017 Agency commercial mortgage-backed securities — 273,608 — 273,608 Corporate bonds — 49,152 25,825 74,977 Other bonds and obligations — 54,711 — 54,711 Marketable equity securities 31,321 672 — 31,993 Loans held for investment at fair value — — 2,774 2,774 Loans held for sale (1) — 17,596 — 17,596 Derivative assets (1) — 177,731 1,895 179,626 Capitalized servicing rights (1) — — 3,855 3,855 Derivative liabilities (1) — 73,659 — 73,659 (1) Includes assets and liabilities classified as discontinued operations. December 31, 2019 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 10,769 $ 10,769 Securities available for sale: Municipal bonds and obligations — 110,138 — 110,138 Agency collateralized mortgage obligations — 748,812 — 748,812 Agency residential mortgage-backed securities — 147,744 — 147,744 Agency commercial mortgage-backed securities — 147,096 — 147,096 Corporate bonds — 73,610 42,966 116,576 Other bonds and obligations — 41,189 — 41,189 Marketable equity securities 40,499 1,057 — 41,556 Loans held for investment at fair value — — — — Loans held for sale (1) — 140,280 — 140,280 Derivative assets (1) — 77,562 2,628 80,190 Capitalized servicing rights (1) — — 12,229 12,229 Derivative liabilities (1) 227 80,454 — 80,681 (1) Includes assets and liabilities classified as discontinued operations. There were no transfers between levels during the three or nine months ended September 30, 2020. 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 fair value of 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 and Marketable Equity Securities . Marketable equity 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. Marketable equity securities classified as Level 2 consist of securities with infrequent trades in active exchange markets, and pricing is primarily sourced from third party pricing services. AFS securities classified as Level 2 include most of the Company’s debt securities. The pricing on Level 2 and Level 3 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. Level 3 pricing includes inputs unobservable to market participants. Loans Held for Investment. The Company’s held for investment loan portfolio includes loans originated by Company and loans acquired through business combinations. The Company intends to hold these assets until maturity as a part of its business operations. For one acquired portfolio subset, the Company previously accounted for these purchased-credit impaired loans as a pool under ASC 310, as they were determined to have common risk characteristics. These loans were recorded at fair value on acquisition date and subsequently evaluated for impairment collectively. Upon adoption of ASC 326 Aggregate Fair Value September 30, 2020 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans held for investment at fair value $ 2,774 $ 66,381 $ (63,607) 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, 2020 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans held for sale - continuing operations $ 15,854 $ 15,430 $ 424 Loans held for sale - discontinued operations 1,742 1,811 (69) Total loans held for sale $ 17,596 $ 17,241 $ 355 Aggregate Fair Value December 31, 2019 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans held for sale - continuing operations $ 7,625 $ 7,485 $ 140 Loans held for sale - discontinued operations 132,655 129,622 3,033 Total loans held for sale $ 140,280 $ 137,107 $ 3,173 The changes in fair value of loans held for sale for the three months ended September 30, 2020, were losses of $6 thousand from continuing operations and gains of $0.9 million from discontinued operations. The changes in fair value of loans held for sale for the nine months ended September 30, 2020 were gains of $284 thousand from continuing operations and losses of $3.1 million from discontinued operations. During the three months ended September 30, 2020, originations of loans held for sale from continuing operations totaled $70.6 million and sales of loans originated for sale from continuing operations totaled $74.1 million. During the three months ended September 30, 2019, originations of loans held for sale from continuing operations totaled $22.6 million and sales of loans originated for sale from continuing operations totaled $25.1 million. During the nine months ended September 30, 2020, originations of loans held for sale from continuing operations totaled $149.5 million and sales of loans originated for sale from continuing operations totaled $141.3 million. During the nine months ended September 30, 2019, originations of loans held for sale from continuing operations totaled $51.5 million and sales of loans originated for sale from continuing operations totaled $48.6 million. Interest Rate Swaps. 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, 2020, the Company assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, the Company determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Commitments to Lend. The Company enters into commitments to lend for residential mortgage loans intended for sale, 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, these commitments are classified as Level 3 measurements. Commitments to lend are included in discontinued operations. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. Forward Sale Commitments . The Company utilizes forward sale commitments as economic hedges against potential changes in the values of the commitments to lend 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 commitments to lend 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. Forward sale commitments are included in discontinued operations. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. Capitalized Servicing Rights. The Company accounts for certain capitalized servicing rights at fair value in its Consolidated Financial Statements, as the Company is permitted to elect the fair value option for each specific instrument. 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. 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. Capitalized servicing rights held at fair value are included in discontinued operations on the consolidated balance sheet. See Note 2 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. 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, 2020 and 2019. Assets (Liabilities) Securities Loans Capitalized Trading Available Held for Commitments Forward Servicing (In thousands) Security for Sale Investment to Lend (1) Commitments (1) Rights (1) Three Months Ended September 30, 2020 June 30, 2020 $ 9,519 $ 25,600 $ 3,140 $ 1,149 $ 447 $ 4,828 Unrealized gain/(loss), net recognized in other non-interest income 190 — 1,189 — (50) — Unrealized gain included in accumulated other comprehensive income — 225 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 2,124 — (973) Paydown of asset (184) — (1,555) — — — Transfers to held for sale loans — — — (1,775) — — Additions to servicing rights — — — — — — September 30, 2020 $ 9,525 $ 25,825 $ 2,774 $ 1,498 $ 397 $ 3,855 Nine Months Ended September 30, 2020 December 31, 2019 $ 10,769 $ 42,966 $ — $ 2,628 $ — $ 12,299 Adoption of ASC 326 — — 7,660 — — — Maturity of AFS security — (17,000) — — — — Unrealized (loss)/gain, net recognized in other non-interest income (698) — (2,523) — 397 — Unrealized (loss) included in accumulated other comprehensive income — (141) — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 15,877 — (8,255) Transfers to Level 2 — — — — — — Paydown of asset (546) — (2,363) — — — Transfers to held for sale loans — — 0 (17,007) — — Additions to servicing rights — — 0 — — (189) September 30, 2020 $ 9,525 $ 25,825 $ 2,774 $ 1,498 $ 397 $ 3,855 Unrealized gain/(loss) relating to instruments still held at September 30, 2020 $ 682 $ (643) $ — $ 1,498 $ 397 $ — Securities Loans Capitalized Trading Available Held for Commitments Servicing (In thousands) Security for Sale Investment to Lend (1) Rights (1) Three Months Ended September 30, 2019 June 30, 2019 $ 11,210 $ — $ — $ 9,005 $ 11,206 Unrealized gain, net recognized in other non-interest income 109 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 19,915 (1,381) Paydown of trading security (174) — — — — Transfers to held for sale loans — — — (21,836) — Additions to servicing rights — — — — 6,588 September 30, 2019 $ 11,145 $ — $ — $ 7,084 $ 16,413 Nine Months Ended September 30, 2019 December 31, 2018 $ 11,212 $ — $ — $ 3,927 $ 11,485 Unrealized gain, net recognized in other non-interest income 454 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 48,254 (4,495) Paydown of trading security (521) — — — — Transfers to held for sale loans — — — (45,097) — Additions to servicing rights — $ — — — 9,423 September 30, 2018 $ 11,145 $ — $ — $ 7,084 $ 16,413 Unrealized gains relating to instruments still held at September 30, 2019 $ 1,576 $ — $ — $ 7,084 $ — (1) Classified as assets from discontinued operations on the consolidated balance sheets. Quantitative information about the significant unobservable inputs within Level 3 recurring assets and liabilities is as follows: Fair Value Significant (In thousands) September 30, 2020 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading security $ 9,525 Discounted Cash Flow Discount Rate 3.75 % AFS Securities 25,825 Indication from Market Maker Price 97% - 100% Loan held for investment 2,774 Discounted Cash Flow Discount Rate 30.00 % Collateral Value $8.8 - $26.5 Commitments to lend (1) 1,498 Historical Trend Closing Ratio 74.40 % Pricing Model Origination Costs, per loan $ 3 Forward commitments (1) 397 Historical Trend Closing Ratio 74.40 % Pricing Model Origination Costs, per loan $ 3 Capitalized servicing rights (1) 3,855 Discounted cash flow Constant Prepayment Rate (CPR) 25.35 % Discount Rate 10.00 % Total $ 43,874 (1) Classified as assets from discontinued operations on the consolidated balance sheets. Fair Value Significant (In thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading security $ 10,769 Discounted Cash Flow Discount Rate 2.21 % AFS Securities 42,966 Indication from Market Maker Price 97% - 100% Commitments to lend (1) 2,628 Historical Trend Closing Ratio 77.81 % Pricing Model Origination Costs, per loan $ 3 Capitalized servicing rights (1) 12,299 Discounted Cash Flow Constant Prepayment Rate (CPR) 11.50 % Discount Rate 10.00 % Total $ 68,662 (1) Classified as assets from discontinued operations on the consolidated balance sheets. 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, 2020 December 31, 2019 Fair Value Measurement Date as of September 30, 2020 Level 3 Level 3 Level 3 (In thousands) Inputs Inputs Inputs Assets Individually evaluated loans $ 41,312 $ 8,831 September 2020 Capitalized servicing rights 13,694 14,152 September 2020 Other real estate owned (1) 401 — September 2020 Total $ 55,407 $ 22,983 (1) Includes discontinued operations. Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets is as follows: Fair Value (In thousands) September 30, 2020 Valuation Techniques Unobservable Inputs Range (Weighted Average) (1) Assets Individually evaluated loans $ 41,312 Fair Value of Collateral Discounted Cash Flow - Loss Severity 0.04% to 100.00% (48.31%) Appraised Value $0 to $10,972 ($8,258) Capitalized servicing rights 13,694 Discounted Cash Flow Constant Prepayment Rate (CPR) 14.98% to 22.05% (17.08%) Discount Rate 8.25% to 11.00% (9.17%) Other Real Estate Owned (2) 401 Fair Value of Collateral Appraised Value $94 - $361 Total $ 55,407 (1) 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. (2) Includes discontinued operations. Fair Value (In thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Range (Weighted Average) (1) Assets Impaired Loans $ 8,831 Fair Value of Collateral Discounted Cash Flow - loss severity 15.72% to 0.12% (4.50%) Appraised Value $8 to $1,548 ($736) Capitalized servicing rights 14,152 Discounted Cash Flow Constant Prepayment Rate (CPR) 9.44% to 14.12% (12.25%) Discount Rate 10.00% to 13.50% (11.78%) Other Real Estate Owned — Fair Value of Collateral Appraised Value — Total $ 22,983 (1) 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, 2020 and December 31, 2019. Individually evaluated 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 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. Summary of Estimated Fair Values of Financial Instruments The following tables summarize the estimated fair values (represents exit price), and related carrying amounts, of the Company’s financial instruments. Certain financial instruments and all non-financial instruments are excluded. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. Certain assets and liabilities in the following disclosures include balances classified as discontinued operations. See Note 2 - Discontinued Operations for more information on these assets and liabilities. September 30, 2020 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 935,292 $ 935,292 $ 935,292 $ — $ — Trading security 9,525 9,525 — — 9,525 Marketable equity securities 31,993 31,993 31,321 672 — Securities available for sale 1,575,289 1,575,289 — 1,549,464 25,825 Securities held to maturity 330,197 356,035 — 352,485 3,550 FHLB bank stock and restricted securities 40,520 N/A N/A N/A N/A Net loans 8,847,922 9,172,009 — — 9,172,009 Loans held for sale (1) 17,596 17,596 — 17,596 — Accrued interest receivable 48,467 48,467 — 48,467 — Derivative assets (1) 179,626 179,626 — 177,731 1,895 Financial Liabilities Total deposits $ 10,466,559 $ 10,483,734 $ — $ 10,483,734 $ — Short-term debt 110,000 110,214 — 110,214 — Long-term Federal Home Loan Bank advances and other 495,483 500,933 — 500,933 — Subordinated borrowings 97,223 94,287 — 94,287 — Derivative liabilities (1) 73,659 73,659 — 73,659 — (1) Includes assets and liabilities classified as discontinued operations. December 31, 2019 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 579,829 $ 579,829 $ 579,829 $ — $ — Trading security 10,769 10,769 — — 10,769 Marketable equity securities 41,556 41,556 40,499 1,057 — Securities available for sale and other 1,311,555 1,311,555 — 1,267,573 43,982 Securities held to maturity 357,979 373,277 — 355,513 17,764 FHLB bank stock and restricted securities 48,019 N/A N/A N/A N/A Net loans 9,438,853 9,653,550 — — 9,653,550 Loans held for sale (1) 169,319 169,319 — 140,280 29,039 Accrued interest receivable 36,462 36,462 — 36,462 — Derivative assets (1) 80,190 80,190 — 77,562 2,628 Financial Liabilities Total deposits $ 10,335,977 $ 10,338,993 $ — $ 10,338,993 $ — Short-term debt 125,000 125,081 — 125,081 — Long-term Federal Home Loan Bank advances 605,501 606,381 — 606,381 — Subordinated borrowings 97,049 101,055 — 101,055 — Derivative liabilities (1) 80,681 80,681 227 80,454 — (1) Includes assets and liabilities classified as discontinued operations.

NET INTEREST INCOME AFTER PROVI

NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2020
Banking and Thrift, Interest [Abstract]
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES Presented below is net interest income after provision for credit losses for the three and nine months ended September 30, 2020 and 2019, respectively. Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2020 2019 2020 2019 Net interest income from continuing operations $ 77,055 $ 96,871 $ 241,073 $ 273,925 Provision for credit losses 1,200 22,600 65,878 30,068 Net interest income from continuing operations after provision for credit losses $ 75,855 $ 74,271 $ 175,195 $ 243,857

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The Consolidated Financial Statements (the “financial statements”) of Berkshire Hills Bancorp, Inc. and its subsidiaries (the “Company” or “Berkshire”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The Company is a Delaware corporation, headquartered in Boston, Massachusetts, and the holding company for Berkshire Bank (the “Bank”), a Massachusetts-chartered trust company headquartered in Pittsfield, Massachusetts, and Berkshire Insurance Group, Inc. These financial statements include the accounts of the Company, its wholly-owned subsidiaries and the Bank’s consolidated subsidiaries. In consolidation, all significant intercompany accounts and transactions are eliminated. The results of operations of companies or assets acquired are included only from the dates of acquisition. All material wholly-owned and majority-owned subsidiaries are consolidated unless GAAP requires otherwise.
Reclassification	Reclassifications Certain items in prior financial statements have been reclassified to conform to the current presentation.
Recently Adopted Accounting Principles and Future Application of Accounting Pronouncements	Recently Adopted Accounting Principles In January 2017, the FASB issued ASU No. 2017-04, “Intangibles: Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” The ASU simplifies the test for goodwill impairment by eliminating the second step of the current two-step method. Under the new accounting guidance, entities will compare the fair value of a reporting unit with its carrying amount. If the carrying amount exceeds the reporting unit’s fair value, the entity is required to recognize an impairment charge for this amount. Current guidance requires an entity to proceed to a second step, whereby the entity would determine the fair value of its assets and liabilities. The new method applies to all reporting units. The performance of a qualitative assessment is still allowable. This accounting guidance is effective prospectively for interim and annual reporting periods beginning after December 15, 2019. The adoption of ASU No. 2017-04 did not impact the Company's Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement.” This ASU eliminates, adds, and modifies certain disclosure requirements for fair value measurements. Among the changes, entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, but will be required to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. ASU No. 2018-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Entities are also allowed to elect early adoption for the eliminated or modified disclosure requirements and delay adoption of the new disclosure requirements until their effective date. As ASU No. 2018-13 only revises disclosure requirements, it did not have a material impact on the Company’s Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-15, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract.” ASU No. 2018-15 clarifies certain aspects of ASU No. 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which was issued in April 2015. Specifically, ASU No. 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). ASU No. 2018-15 does not affect the accounting for the service element of a hosting arrangement that is a service contract. ASU No. 2018-15 is effective for interim and annual reporting periods beginning after December 15, 2019. The adoption did not have a material impact on the Company's Consolidated Financial Statements. In June 2016, the FASB issued ASU No. 2016-13 As previously disclosed, the Company assembled a cross-functional working group that met regularly to oversee the implementation plan which included assessment and documentation of processes and internal controls, model development and documentation, assessing existing loan and loss data, assessing models for default and loss estimates, and conducting parallel runs and reviews through December 31, 2019. Under CECL the Company determines its allowance for credit losses on loans using pools of assets with similar risk characteristics. The Company evaluates its risk characteristics of loans based on regulatory call report code with sub-segmentation based on underlying collateral for certain loan types. Loans that no longer match the risk profile of the pool are individually assessed for credit losses. The Company’s lifetime credit loss models are based on historical data and incorporate forecasts of macroeconomic variables, expected prepayments and recoveries. Enhancements were made in the third quarter of 2020 to the Company’s economic adjustment calculation. The Company implemented segment-level loss calculations based on the equation of the fit line which replaced the previous calculation using a range. This allows the model to calculate a specific point estimate for the loss rate as compared to using a mid-point of a range. Additionally, the Company utilized actual loan runoff by segment whereas previously a calculation was utilized for the weighted average life period. The enhancements to the economic adjustment calculation were accounted for as a change in estimate and were not considered material to the overall calculation. Outside of the model, non-economic qualitative factors are applied to further refine the expected loss calculation for each portfolio. A seven quarter reasonable and supportable forecast period with a 1 year reversion period is currently used for all loan portfolios. When the risk characteristics of a loan no longer match the characteristics of the collective pool, the loan is removed from the pool and individually assessed for credit losses. Generally, non-accrual loans above a threshold deemed appropriate by management, TDRs, potential TDRs, and collateral dependent loans are individually assessed. The individual assessment for credit impairment is generally based on a discounted cash flow approach unless the asset is collateral dependent. A loan is considered collateral dependent when repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. Collateral dependent loans are individually assessed and the expected credit loss is based on the fair value of the collateral. The fair value is reduced for estimated costs to sell if the value of the collateral is expected to be realized through sale. The Company has elected to present accrued interest receivable separately from the amortized cost basis on the balance sheet and is not currently estimating an allowance for credit loss on accrued interest. This election applies to loans as well as debt securities. The Company's non-accrual policies have not changed as a result of adopting CECL. The Company adopted CECL on January 1, 2020 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures. Results for the reporting periods after January 1, 2020 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. On the adoption date, the Company increased the allowance for credit losses for loans by $25.4 million and increased the allowance for credit losses for unfunded loan commitments by $8.0 million (in other liabilities). The increase related to the Company's acquired loan portfolio totaled $15.3 million. Under the previously applicable accounting guidance, any remaining unamortized loan discount on an individual loan could be used to offset a charge-off for that loan, so the allowance for loan losses needed for the acquired loans was reduced by the remaining loan discounts. The new ASU removes the ability to offset a charge-off against the remaining loan discount and requires an allowance for credit losses to be recognized in addition to the loan discount. The impact of adopting the ASU, and at each subsequent reporting period, is highly dependent on credit quality, macroeconomic forecasts and conditions, composition of our loans and available-for-sale securities portfolio, along with other management judgments. The FASB provided transition relief, allowing entities to irrevocably elect, upon adoption of CECL, the fair value option (FVO) on financial instruments that were previously recorded at amortized cost and are within the scope of ASC 326-20 if the instruments are eligible for the FVO under ASC 825-10. It is applied through a cumulative-effect adjustment to retained earnings. The Company elected the FVO for the taxi medallion portfolio resulting in a $15.3 million reduction in loan valuation. As of January 1, 2020, the Company recorded a cumulative-effect adjustment of $24.4 million decrease in retained earnings, net of deferred tax balances of $9.0 million. The Company recorded an allowance for credit losses as of January 1, 2020 on its securities held to maturity of $0.3 million. The Company adopted CECL using the prospective transition approach for financial assets purchased with credit deterioration (“PCD”) that were previously classified as purchased credit impaired and accounted for under ASC 310-30. In accordance with the standard, Berkshire did not reassess whether PCI assets met the definition of PCD assets as of the date of adoption. On January 1, 2020, the amortized cost basis of the PCD assets were adjusted to reflect the addition of $15.3 million to the allowance for credit losses for loans which is net of $11.9 million adjustment for confirmed losses. The remaining noncredit discount in the amount of $3.2 million will be accreted into interest income at the effective interest rate as of January 1, 2020. The impact of the January 1, 2020, adoption entry is summarized in the table below: (in thousands) December 31, 2019 Pre-ASC 326 Adoption Impact of Adoption January 1, 2020 Post-ASC 326 Adoption Assets: Loans 9,502,428 — 9,502,428 PCD gross up — 15,326 15,326 Fair value option — (15,291) (15,291) Total loans 9,502,428 35 9,502,463 Allowance for credit losses on loans 63,575 25,434 89,009 Allowance for credit losses on securities — 309 309 Deferred tax assets, net 51,165 8,993 60,158 Liabilities and shareholders' equity: Other liabilities (ACL unfunded loan commitments) 100 7,993 8,093 Retained earnings 361,082 (24,380) 336,702 In December 2018, the OCC, the Board of Governors of the Federal Reserve System, and the FDIC approved a final rule to address changes to credit loss accounting under GAAP, including banking organizations’ implementation of CECL. The final rule provides banking organizations the option to phase in over a three-year period the day-one adverse effects on regulatory capital that may result from the adoption of the new accounting standard. In March 2020, the OCC, the Board of Governors of the Federal Reserve System, and the FDIC announced an interim final rule to delay the estimated impact on regulatory capital stemming from the implementation of CECL. The interim final rule maintains the three-year transition option in the previous rule and provides banks the option to delay for two years an estimate of CECL’s effect on regulatory capital, relative to the incurred loss methodology’s effect on regulatory capital, followed by a three-year transition period (five-year transition option). The Company is adopting the capital transition relief over the permissible five-year period. On March 27, 2020, the Coronavirus, Aid, Relief, and Economic Security ("CARES") Act, which provides relief from certain requirements under GAAP, was signed into law. Section 4013 of the CARES Act gives entities temporary relief from the accounting and disclosure requirements for troubled debt restructurings ("TDRs") under ASC 310-40 in certain situations. In addition, on April 7, 2020, certain regulatory banking agencies issued an interagency statement that offers practical expedients for evaluating whether loan modifications in response to the COVID-19 pandemic are TDRs. The interagency statement was originally issued on March 22, 2020, but was revised to address the relationship between their original TDR guidance and the guidance in Section 4013 of the CARES Act. To qualify for TDR accounting and disclosure relief under the CARES Act, the applicable loan must not have been more than 30 days past due as of December 31, 2019, and the modification must be executed during the period beginning on March 1, 2020, and ending on the earlier of December 31, 2020, or the date that is 60 days after the termination date of the national emergency declared by the president on March 13, 2020, under the National Emergencies Act related to the outbreak of COVID-19. The CARES Act applies to modifications made as a result of COVID-19, including forbearance agreements, interest rate modifications, repayment plans, and other arrangements to defer or delay payment of principal or interest. The interagency statement does not require the modification to be completed within a certain time period if it is related to COVID-19 and the loan was not more than 30 days past due as of the date of the Company’s implementation of its modification programs. Moreover, the interagency statement applies to short-term modifications including payment deferrals, fee waivers, extensions of repayment terms, or other insignificant payment delays as a result of COVID-19. The Company will apply Section 4013 of the CARES Act and the interagency statement in connection with applicable modifications. For modifications that qualify under either the CARES Act or the interagency statement, TDR accounting and reporting is suspended through the period of the modification; however, the Company will continue to apply its existing non-accrual policies including consideration of the loan's past due status which is determined on the basis of the contractual terms of the loan. Once a loan has been contractually modified, the past due status is generally based on the updated terms including payment deferrals. Future Application of Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans.” This ASU amends and modifies the disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans. The amendments in this update remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures, and add disclosure requirements identified as relevant. ASU No. 2018-14 is effective for fiscal years ending after December 15, 2020, with early adoption permitted. As ASU No. 2018-14 only revises disclosure requirements, it will not have a material impact on the Consolidated Financial Statements. In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” ASU No. 2019-12 removes specific exceptions to the general principles in FASB ASC Topic 740. It eliminates the need for an organization to analyze whether the following apply in a given period: (1) exception to the incremental approach for intraperiod tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. ASU 2019-12 also improves financial statement preparers’ application of income tax-related guidance and simplifies: (1) franchise taxes that are partially based on income; (2) transactions with a government that result in a step up in the tax basis of goodwill; (3) separate financial statements of legal entities that are not subject to tax; and (4) enacted changes in tax laws in interim periods. The amendments in this ASU become effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements. In January 2020, the FASB issued ASU No. 2020-01, “Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions Between Topic 321, Topic 323, and Topic 815 (a consensus of the FASB Emerging Issues Task Force)”. ASU No. 2020-01 clarifies the interaction of the accounting for equity securities under Topic 321 and investments accounted for under the equity method of accounting in Topic 323 and the accounting for certain forward contracts and purchased options accounted for under Topic 815. The amendments clarify that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. In addition, this ASU provides direction that a company should not consider whether the underlying securities would be accounted for under the equity method or the fair value option when it is determining the accounting for certain forward contracts and purchased options, upon either settlement or exercise. The amendments in this ASU become effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted, and the amendments are to be applied prospectively. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements. In March 2020, the FASB issued ASU No. 2020-04, “Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” ASU No. 2020-04 provides temporary optional expedients and exceptions to GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as SOFR. For instance, entities can elect not to apply certain modification accounting requirements to contracts affected by reference rate reform, if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Entities can also elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform, if certain criteria are met. Finally, entities can make a one-time election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. It is anticipated that this ASU will simplify any modifications that are executed between the selected start date (yet to be determined) and December 31, 2022 that are directly related to LIBOR transition by allowing prospective recognition of the continuation of the contract, rather than extinguishment of the old contract resulting in writing off unamortized fees/costs. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The impact of the January 1, 2020, adoption entry is summarized in the table below: (in thousands) December 31, 2019 Pre-ASC 326 Adoption Impact of Adoption January 1, 2020 Post-ASC 326 Adoption Assets: Loans 9,502,428 — 9,502,428 PCD gross up — 15,326 15,326 Fair value option — (15,291) (15,291) Total loans 9,502,428 35 9,502,463 Allowance for credit losses on loans 63,575 25,434 89,009 Allowance for credit losses on securities — 309 309 Deferred tax assets, net 51,165 8,993 60,158 Liabilities and shareholders' equity: Other liabilities (ACL unfunded loan commitments) 100 7,993 8,093 Retained earnings 361,082 (24,380) 336,702 (In thousands) December 31, 2019 Statement Balance Impact of ASC 326 Adoption January 1, 2020 Post-ASC 326 Adoption Loans: Construction $ 448,452 $ 187 $ 448,639 Commercial multifamily 631,740 252 631,992 Commercial real estate owner occupied 673,308 3,185 676,493 Commercial real estate non-owner occupied 2,189,780 6,540 2,196,320 Commercial and industrial 1,522,059 (13,372) 1,508,687 Commercial and industrial - other 321,624 1,160 322,784 Residential real estate 2,853,385 1,868 2,855,253 Home equity 378,793 10 378,803 Consumer other 483,287 205 483,492 Total $ 9,502,428 $ 35 $ 9,502,463 Allowance: Construction $ 2,713 $ (342) $ 2,371 Commercial multifamily 4,413 (1,842) 2,571 Commercial real estate owner occupied 4,880 6,062 10,942 Commercial real estate non-owner occupied 16,344 11,201 27,545 Commercial and industrial 17,243 (2,696) 14,547 Commercial and industrial - other 2,856 507 3,363 Residential real estate 9,970 6,799 16,769 Home equity 1,470 4,884 6,354 Consumer other 3,686 861 4,547 Total $ 63,575 $ 25,434 $ 89,009

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Summary of Discontinued Operations	The following is a summary of the assets and liabilities of the discontinued operations of FCLS at September 30, 2020 and December 31, 2019: (In thousands) September 30, 2020 December 31, 2019 Assets Loans held for sale, at fair value $ 1,742 $ 132,655 Premises and equipment, net — 1,073 Other real estate owned 361 — Mortgage servicing rights, at fair value 3,855 12,299 Mortgage banking derivatives — 2,329 Right-of-use asset 1,773 3,462 Other assets 5,235 2,314 Total assets $ 12,966 $ 154,132 Liabilities Customer payments in process $ 11,698 $ 15,372 Lease liability 1,773 3,494 Other liabilities 1,476 7,615 Total liabilities $ 14,947 $ 26,481 The following presents operating results of the discontinued operations of FCLS for the three and nine months ended September 30, 2020 and September 30, 2019: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2020 2019 2020 2019 Interest income $ 23 $ 1,765 $ 1,516 $ 4,627 Interest expense 3 1,030 390 2,676 Net interest income 20 735 1,126 1,951 Non-interest income (286) 15,055 (4,175) 37,114 Total net revenue (266) 15,790 (3,049) 39,065 Non-interest expense 2,211 13,043 18,692 35,090 (Loss)/income from discontinued operations before income taxes (2,477) 2,747 (21,741) 3,975 Income tax (benefit)/expense (659) 790 (5,789) 1,161 Net (loss)/income from discontinued operations $ (1,818) $ 1,957 $ (15,952) $ 2,814

SECURITIES AVAILABLE FOR SALE_2

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Summary of Securities Available for Sale, Held to Maturity, and Marketable Equity Securities	The following is a summary of securities available for sale, held to maturity, and marketable equity securities: (In thousands) Amortized Cost Gross Gross Fair Value Allowance September 30, 2020 Securities available for sale Municipal bonds and obligations $ 97,463 $ 7,057 $ (13) $ 104,507 $ — Agency collateralized mortgage obligations 722,124 19,469 (124) 741,469 — Agency mortgage-backed securities 322,252 4,202 (437) 326,017 — Agency commercial mortgage-backed securities 263,406 10,304 (102) 273,608 — Corporate bonds 74,357 842 (222) 74,977 — Other bonds and obligations 52,958 1,762 (9) 54,711 — Total securities available for sale 1,532,560 43,636 (907) 1,575,289 — Securities held to maturity Municipal bonds and obligations 242,666 18,401 — 261,067 67 Agency collateralized mortgage obligations 68,124 6,535 — 74,659 — Agency mortgage-backed securities 5,280 208 — 5,488 — Agency commercial mortgage-backed securities 10,305 671 — 10,976 — Tax advantaged economic development bonds 3,527 32 (9) 3,550 29 Other bonds and obligations 295 — — 295 — Total securities held to maturity 330,197 25,847 (9) 356,035 96 Marketable equity securities 34,179 1,480 (3,666) 31,993 — Total $ 1,896,936 $ 70,963 $ (4,582) $ 1,963,317 $ 96 (In thousands) Amortized Cost Gross Gross Fair Value Allowance December 31, 2019 Securities available for sale Municipal bonds and obligations $ 104,325 $ 5,813 $ — $ 110,138 $ — Agency collateralized mortgage obligations 742,550 6,431 (169) 748,812 — Agency mortgage-backed securities 146,589 1,515 (360) 147,744 — Agency commercial mortgage-backed securities 148,066 176 (1,146) 147,096 — Corporate bonds 115,395 1,788 (607) 116,576 — Other bonds and obligations 40,414 780 (5) 41,189 — Total securities available for sale 1,297,339 16,503 (2,287) 1,311,555 — Securities held to maturity Municipal bonds and obligations 252,936 13,095 (5) 266,026 — Agency collateralized mortgage obligations 69,667 2,870 (50) 72,487 — Agency mortgage-backed securities 6,271 29 — 6,300 — Agency commercial mortgage-backed securities 10,353 51 — 10,404 — Tax advantaged economic development bonds 18,456 218 (910) 17,764 — Other bonds and obligations 296 — — 296 — Total securities held to maturity 357,979 16,263 (965) 373,277 — Marketable equity securities 37,138 5,147 (729) 41,556 — Total $ 1,692,456 $ 37,913 $ (3,981) $ 1,726,388 $ —
Debt Securities, Held-to-maturity, Allowance for Credit Loss	The following table summarizes the activity in the allowance for credit losses for debt securities held to maturity by security type for the three and nine months ended September 30, 2020: (In thousands) Municipal bonds and obligations Tax advantaged economic development bonds Total Balance at June 30, 2020 (62) (51) (113) Provision for credit losses- reversal (5) 22 17 Balance at September 30, 2020 (67) (29) (96) (In thousands) Municipal bonds and obligations Tax advantaged economic development bonds Total Balance at December 31, 2019 — — — Impact of ASC 326 adoption (83) (226) (309) Provision for credit losses- reversal 16 197 213 Balance at September 30, 2020 (67) (29) (96)
Schedule of 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, 2020 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. Available for sale Held to maturity Amortized Fair Amortized Fair (In thousands) Cost Value Cost Value Within 1 year $ 38,196 $ 38,234 $ 2,526 $ 2,528 Over 1 year to 5 years 12,714 12,610 4,006 4,022 Over 5 years to 10 years 75,351 76,403 23,066 23,897 Over 10 years 98,517 106,948 216,890 234,465 Total bonds and obligations 224,778 234,195 246,488 264,912 Mortgage-backed securities 1,307,782 1,341,094 83,709 91,123 Total $ 1,532,560 $ 1,575,289 $ 330,197 $ 356,035
Schedule of Securities Available for Sale and Held to Maturity with Unrealized Losses, Segregated by Duration	Securities available for sale and held to maturity 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, 2020 Securities available for sale Municipal bonds and obligations $ 13 $ 3,451 $ — $ — $ 13 $ 3,451 Agency collateralized mortgage obligations 124 44,785 — — 124 44,785 Agency mortgage-backed securities 434 133,536 3 257 437 133,793 Agency commercial mortgage-backed securities 102 22,336 — — 102 22,336 Corporate bonds 222 10,663 — — 222 10,663 Other bonds and obligations — — 9 1,064 9 1,064 Total securities available for sale 895 214,771 12 1,321 907 216,092 Securities held to maturity Tax advantaged economic development bonds 9 1,430 — — 9 1,430 Total securities held to maturity 9 1,430 — — 9 1,430 Total $ 904 $ 216,201 $ 12 $ 1,321 $ 916 $ 217,522 December 31, 2019 Securities available for sale Agency collateralized mortgage obligations 127 52,623 42 6,267 169 58,890 Agency mortgage-backed securities 59 10,640 301 23,404 360 34,044 Agency commercial mortgage-backed securities 1,097 116,324 49 11,250 1,146 127,574 Corporate bonds — — 607 42,823 607 42,823 Other bonds and obligations 4 1,239 1 29 5 1,268 Total securities available for sale 1,287 180,826 1,000 83,773 2,287 264,599 Securities held to maturity Municipal bonds and obligations 5 800 — — 5 800 Agency collateralized mortgage obligations 50 9,778 — — 50 9,778 Tax advantaged economic development bonds — — 910 6,925 910 6,925 Total securities held to maturity 55 10,578 910 6,925 965 17,503 Total $ 1,342 $ 191,404 $ 1,910 $ 90,698 $ 3,252 $ 282,102

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2020
Credit Loss [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The impact of the January 1, 2020, adoption entry is summarized in the table below: (in thousands) December 31, 2019 Pre-ASC 326 Adoption Impact of Adoption January 1, 2020 Post-ASC 326 Adoption Assets: Loans 9,502,428 — 9,502,428 PCD gross up — 15,326 15,326 Fair value option — (15,291) (15,291) Total loans 9,502,428 35 9,502,463 Allowance for credit losses on loans 63,575 25,434 89,009 Allowance for credit losses on securities — 309 309 Deferred tax assets, net 51,165 8,993 60,158 Liabilities and shareholders' equity: Other liabilities (ACL unfunded loan commitments) 100 7,993 8,093 Retained earnings 361,082 (24,380) 336,702 (In thousands) December 31, 2019 Statement Balance Impact of ASC 326 Adoption January 1, 2020 Post-ASC 326 Adoption Loans: Construction $ 448,452 $ 187 $ 448,639 Commercial multifamily 631,740 252 631,992 Commercial real estate owner occupied 673,308 3,185 676,493 Commercial real estate non-owner occupied 2,189,780 6,540 2,196,320 Commercial and industrial 1,522,059 (13,372) 1,508,687 Commercial and industrial - other 321,624 1,160 322,784 Residential real estate 2,853,385 1,868 2,855,253 Home equity 378,793 10 378,803 Consumer other 483,287 205 483,492 Total $ 9,502,428 $ 35 $ 9,502,463 Allowance: Construction $ 2,713 $ (342) $ 2,371 Commercial multifamily 4,413 (1,842) 2,571 Commercial real estate owner occupied 4,880 6,062 10,942 Commercial real estate non-owner occupied 16,344 11,201 27,545 Commercial and industrial 17,243 (2,696) 14,547 Commercial and industrial - other 2,856 507 3,363 Residential real estate 9,970 6,799 16,769 Home equity 1,470 4,884 6,354 Consumer other 3,686 861 4,547 Total $ 63,575 $ 25,434 $ 89,009
Schedule of Loans	The following is a summary of total loans by regulatory call report code with sub-segmentation based on underlying collateral for certain loan types: (In thousands) September 30, 2020 December 31, 2019 Construction $ 490,111 $ 448,452 Commercial multifamily 535,936 631,740 Commercial real estate owner occupied 595,791 673,308 Commercial real estate non-owner occupied 2,258,935 2,189,780 Commercial and industrial 1,819,175 1,522,059 Commercial and industrial - other 311,505 321,624 Residential real estate 2,270,458 2,853,385 Home equity 349,274 378,793 Consumer other 351,151 483,287 Total loans $ 8,982,336 $ 9,502,428 Allowance for credit losses 134,414 63,575 Net loans $ 8,847,922 $ 9,438,853 The following is a summary of total loans as of December 31, 2019: December 31, 2019 (In thousands) Business Acquired Total Commercial real estate: Construction $ 382,014 $ 47,792 $ 429,806 Other commercial real estate 2,414,942 1,189,521 3,604,463 Total commercial real estate 2,796,956 1,237,313 4,034,269 Commercial and industrial loans: 1,442,617 397,891 1,840,508 Total commercial loans 4,239,573 1,635,204 5,874,777 Residential mortgages: 1-4 family 2,143,817 533,536 2,677,353 Construction 4,641 3,478 8,119 Total residential mortgages 2,148,458 537,014 2,685,472 Consumer loans: Home equity 273,867 106,724 380,591 Auto and other 504,599 56,989 561,588 Total consumer loans 778,466 163,713 942,179 Total loans $ 7,166,497 $ 2,335,931 $ 9,502,428
Schedule of Allowance for Credit Losses for Loans, Activity	The Company’s activity in the allowance for credit losses for loans for the three and nine months ended September 30, 2020 was as follows: (In thousands) Balance at Beginning of Period Impact of Adopting ASC 326 Sub-total Charge-offs Recoveries Provision for Credit Losses Balance at End of Period Three months ended September 30, 2020 Construction $ 7,779 $ — $ 7,779 $ — $ — $ (1,122) $ 6,657 Commercial multifamily 4,299 — 4,299 — — (518) 3,781 Commercial real estate owner occupied 11,552 — 11,552 (58) 38 (537) 10,995 Commercial real estate non-owner occupied 34,707 — 34,707 — 155 (2,088) 32,774 Commercial and industrial 17,779 — 17,779 (2,358) 161 1,346 16,928 Commercial and industrial - other 5,317 — 5,317 (3,610) 245 1,968 3,920 Residential real estate 39,004 — 39,004 (1,085) 842 1,130 39,891 Home equity 8,021 — 8,021 (88) 36 1,352 9,321 Consumer other 10,936 — 10,936 (577) 102 (314) 10,147 Total allowance for credit losses $ 139,394 $ — $ 139,394 $ (7,776) $ 1,579 $ 1,217 $ 134,414 (In thousands) Balance at Beginning of Period Impact of Adopting ASC 326 Sub-total Charge-offs Recoveries Provision for Credit Losses Balance at End of Period Nine months ended September 30, 2020 Construction $ 2,713 $ (342) $ 2,371 $ — $ — $ 4,286 $ 6,657 Commercial multifamily 4,413 (1,842) 2,571 (50) — 1,260 3,781 Commercial real estate owner occupied 4,880 6,062 10,942 (8,670) 907 7,816 10,995 Commercial real estate non-owner occupied 16,344 11,201 27,545 (135) 290 5,074 32,774 Commercial and industrial 17,243 (2,696) 14,547 (7,480) 3,709 6,152 16,928 Commercial and industrial - other 2,856 507 3,363 (6,773) 316 7,014 3,920 Residential real estate 9,970 6,799 16,769 (2,212) 936 24,398 39,891 Home equity 1,470 4,884 6,354 (322) 136 3,153 9,321 Consumer other 3,686 861 4,547 (1,840) 502 6,938 10,147 Total allowance for credit losses $ 63,575 $ 25,434 $ 89,009 $ (27,482) $ 6,796 $ 66,091 $ 134,414
Schedule of Allowance for Credit Losses on Unfunded Loan Commitments, Activity	The Company’s activity in the allowance for credit losses on unfunded commitments for the three and nine months ended September 30, 2020 was as follows: (In thousands) Total Balance at June 30, 2020 $ 8,593 Expense for credit losses — Balance at September 30, 2020 $ 8,593 (In thousands) Total Balance at December 31, 2019 $ 100 Impact of adopting ASC 326 7,993 Sub-Total 8,093 Expense for credit losses 500 Balance at September 30, 2020 $ 8,593
Schedule of Loans by Risk Rating	The following table presents the Company’s loans by risk category: Term Loans Amortized Cost Basis by Origination Year (In thousands) 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total As of September 30, 2020 Construction Risk rating Pass $ 35,430 $ 241,497 $ 155,695 $ 29,807 $ 17,600 $ 3,115 $ 933 $ — $ 484,077 Special Mention — — — — — — — — — Substandard — — 2,034 4,000 — — — — 6,034 Total $ 35,430 $ 241,497 $ 157,729 $ 33,807 $ 17,600 $ 3,115 $ 933 $ — $ 490,111 Commercial multifamily: Risk rating Pass $ 28,876 $ 56,630 $ 79,397 $ 72,790 $ 89,041 $ 185,276 $ 29 $ — $ 512,039 Special Mention — — — 13,595 — — — — 13,595 Substandard — — — — 47 10,108 147 — 10,302 Total $ 28,876 $ 56,630 $ 79,397 $ 86,385 $ 89,088 $ 195,384 $ 176 $ — $ 535,936 Commercial real estate owner occupied: Risk rating Pass $ 44,304 $ 90,869 $ 112,768 $ 71,574 $ 38,231 $ 205,814 $ 3,461 $ — $ 567,021 Special Mention — 2,123 1,815 — — 2,001 — — 5,939 Substandard — — 5,638 1,622 1,704 13,867 — — 22,831 Total $ 44,304 $ 92,992 $ 120,221 $ 73,196 $ 39,935 $ 221,682 $ 3,461 $ — $ 595,791 Term Loans Amortized Cost Basis by Origination Year (In thousands) 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Commercial real estate non-owner occupied: Risk rating Pass $ 133,231 $ 291,079 $ 469,033 $ 250,093 $ 314,902 $ 583,861 $ 16,967 $ — $ 2,059,166 Special Mention — 295 3,094 17,254 12,901 68,838 495 — 102,877 Substandard 7,804 6,844 3,817 11,368 2,950 63,914 195 — 96,892 Total $ 141,035 $ 298,218 $ 475,944 $ 278,715 $ 330,753 $ 716,613 $ 17,657 $ — $ 2,258,935 Commercial and industrial: Risk rating Pass $ 755,987 $ 96,675 $ 189,565 $ 121,633 $ 47,911 $ 150,299 $ 401,356 $ — $ 1,763,426 Special Mention — 1,507 5,950 693 604 — 20,614 — 29,368 Substandard 1,354 275 6,354 1,661 1,965 5,848 8,522 — 25,979 Doubtful — — — — — — 402 — 402 Total $ 757,341 $ 98,457 $ 201,869 $ 123,987 $ 50,480 $ 156,147 $ 430,894 $ — $ 1,819,175 Commercial and industrial - other: Risk rating Pass $ 34,814 $ 78,318 $ 78,149 $ 33,573 $ 7,717 $ 14,585 $ 4,614 $ — $ 251,770 Special Mention 933 1,100 1,944 741 497 64 — — 5,279 Substandard 2,543 29,372 12,006 4,542 3,286 307 2,400 — 54,456 Doubtful — — — — — — — — — Total $ 38,290 $ 108,790 $ 92,099 $ 38,856 $ 11,500 $ 14,956 $ 7,014 $ — $ 311,505 Residential real estate Risk rating Pass $ 133,186 $ 163,232 $ 373,222 $ 399,237 $ 391,953 $ 794,072 $ 3,260 $ — $ 2,258,162 Special Mention 39 — — — — 468 38 — 545 Substandard — 97 539 1,162 429 9,515 9 — 11,751 Total $ 133,225 $ 163,329 $ 373,761 $ 400,399 $ 392,382 $ 804,055 $ 3,307 $ — $ 2,270,458 For home equity and consumer other loan portfolio segments, Berkshire evaluates credit quality based on the aging status of the loan and by payment activity. The performing or nonperforming status is updated on an ongoing basis dependent upon improvement and deterioration in credit quality. The following table presents the amortized cost based on payment activity: Term Loans Amortized Cost Basis by Origination Year (In thousands) 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total As of September 30, 2020 Home equity: Payment performance Performing $ 2,191 $ 1,995 $ 432 $ 1,990 $ 515 $ 1,954 $ 336,569 $ — $ 345,646 Nonperforming — — 2 — — — 3,626 — 3,628 Total $ 2,191 $ 1,995 $ 434 $ 1,990 $ 515 $ 1,954 $ 340,195 $ — $ 349,274 Consumer other: Payment performance Performing $ 11,381 $ 39,877 $ 121,304 $ 80,701 $ 43,513 $ 37,256 $ 11,464 $ — $ 345,496 Nonperforming 34 404 1,563 1,480 1,698 447 29 — 5,655 Total $ 11,415 $ 40,281 $ 122,867 $ 82,181 $ 45,211 $ 37,703 $ 11,493 $ — $ 351,151 Business Activities Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category December 31, 2019 (In thousands) Construction Real Estate Total Commercial Real Estate Grade: Pass $ 382,014 $ 2,354,375 $ 2,736,389 Special mention — 12,167 12,167 Substandard — 48,400 48,400 Total $ 382,014 $ 2,414,942 $ 2,796,956 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category December 31, 2019 (In thousands) Total Commercial and Industrial Loans Grade: Pass $ 1,366,342 Special mention 50,072 Substandard 24,112 Doubtful 2,091 Total $ 1,442,617 Residential Mortgages Credit Risk Profile by Internally Assigned Grade December 31, 2019 (In thousands) 1-4 Family Construction Total Residential Mortgages Grade: Pass $ 2,139,753 $ 4,641 $ 2,144,394 Special mention 714 — 714 Substandard 3,350 — 3,350 Total $ 2,143,817 $ 4,641 $ 2,148,458 Consumer Loans Credit Risk Profile Based on Payment Activity December 31, 2019 (In thousands) Home Equity Auto and Other Total Consumer Loans Performing $ 272,772 $ 501,871 $ 774,643 Nonperforming 1,095 2,728 3,823 Total $ 273,867 $ 504,599 $ 778,466 Acquired Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category December 31, 2019 (In thousands) Construction Real Estate Total Commercial Real Estate Grade: Pass $ 46,396 $ 1,130,333 $ 1,176,729 Special mention — 5,993 5,993 Substandard 1,396 53,195 54,591 Total $ 47,792 $ 1,189,521 $ 1,237,313 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category December 31, 2019 (In thousands) Total Commercial and Industrial Loans Grade: Pass $ 373,744 Special mention 4,404 Substandard 19,743 Total $ 397,891 Residential Mortgages Credit Risk Profile by Internally Assigned Grade December 31, 2019 (In thousands) 1-4 Family Construction Total Residential Mortgages Grade: Pass $ 528,282 $ 3,478 $ 531,760 Special mention 592 — 592 Substandard 4,662 — 4,662 Total $ 533,536 $ 3,478 $ 537,014 Consumer Loans Credit Risk Profile Based on Payment Activity December 31, 2019 (In thousands) Home Equity Auto and Other Total Consumer Loans Performing $ 106,007 $ 56,724 $ 162,731 Nonperforming 717 265 982 Total $ 106,724 $ 56,989 $ 163,713
Summary of Past Due Loans	The following is a summary of loans by past due status at September 30, 2020: (In thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Past Due Total Past Due Current Total Loans September 30, 2020 Construction $ 50 $ 46 $ 2,034 $ 2,130 $ 487,981 $ 490,111 Commercial multifamily 278 3,584 1,047 4,909 531,027 535,936 Commercial real estate owner occupied 896 948 8,470 10,314 585,477 595,791 Commercial real estate non-owner occupied 1,377 2,826 10,412 14,615 2,244,320 2,258,935 Commercial and industrial 3,832 2,592 13,743 20,167 1,799,008 1,819,175 Commercial and industrial - other 766 232 3,969 4,967 306,538 311,505 Residential real estate 4,080 999 10,865 15,944 2,254,514 2,270,458 Home equity 598 181 4,022 4,801 344,473 349,274 Consumer other 3,437 904 5,704 10,045 341,106 351,151 Total $ 15,314 $ 12,312 $ 60,266 $ 87,892 $ 8,894,444 $ 8,982,336 The following is a summary of past due loans at December 31, 2019: Business Activities Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 382,014 $ 382,014 $ — Commercial real estate 423 89 15,623 16,135 2,398,807 2,414,942 — Total 423 89 15,623 16,135 2,780,821 2,796,956 — Commercial and industrial loans Total 2,841 2,033 10,662 15,536 1,427,081 1,442,617 122 Residential mortgages: 1-4 family 1,669 714 3,350 5,733 2,138,084 2,143,817 800 Construction — — — — 4,641 4,641 — Total 1,669 714 3,350 5,733 2,142,725 2,148,458 800 Consumer loans: Home equity 149 — 1,147 1,296 272,571 273,867 52 Auto and other 4,709 990 2,729 8,428 496,171 504,599 1 Total 4,858 990 3,876 9,724 768,742 778,466 53 Total $ 9,791 $ 3,826 $ 33,511 $ 47,128 $ 7,119,369 $ 7,166,497 $ 975 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 1,396 $ 47,792 $ — Commercial real estate 3,907 245 10,247 14,399 21,639 1,189,521 5,751 Total 3,907 245 10,247 14,399 23,035 1,237,313 5,751 Commercial and industrial loans Total 888 299 1,275 2,462 26,718 397,891 442 Residential mortgages: 1-4 family 745 491 932 2,168 10,840 533,536 139 Construction — — — — — 3,478 — Total 745 491 932 2,168 10,840 537,014 139 Consumer loans: Home equity 346 222 789 1,357 540 106,724 72 Auto and other 120 22 265 407 286 56,989 — Total 466 244 1,054 1,764 826 163,713 72 Total $ 6,006 $ 1,279 $ 13,508 $ 20,793 $ 61,419 $ 2,335,931 $ 6,404
Summary of Loans on Nonaccrual Status and Loans Past Due	The following is a summary of loans on nonaccrual status and loans past due 90 days or more and still accruing as of September 30, 2020: January 1, 2020 June 30, 2020 September 30, 2020 (In thousands) Nonaccrual Amortized Cost Nonaccrual Amortized Cost Nonaccrual Amortized Cost Nonaccrual With No Related Allowance Past Due 90 Days or Greater and Accruing Interest Income Recognized on Nonaccrual Construction $ — $ — $ 2,034 $ 2,034 $ — $ — Commercial multifamily 811 753 884 598 163 — Commercial real estate owner occupied 15,389 6,513 8,291 2,429 179 — Commercial real estate non-owner occupied 1,031 2,372 3,074 2,170 7,338 — Commercial and industrial 5,465 8,103 10,300 3,869 3,443 — Commercial and industrial - other 5,753 6,173 3,969 2,959 — — Residential real estate 6,411 13,997 9,555 5,876 1,310 — Home equity 1,798 2,405 3,628 490 394 — Consumer other 2,982 4,568 5,655 49 49 — Total $ 39,640 $ 44,884 $ 47,390 $ 20,474 $ 12,876 $ — The following is summary information pertaining to non-accrual loans at December 31, 2019: December 31, 2019 (In thousands) Business Activities Acquired Loans Total Commercial real estate: Construction $ — $ — $ — Other commercial real estate 15,623 4,496 20,119 Total 15,623 4,496 20,119 Commercial and industrial loans: Total 10,540 833 11,373 Residential mortgages: 1-4 family 2,550 793 3,343 Construction — — — Total 2,550 793 3,343 Consumer loans: Home equity 1,095 717 1,812 Auto and other 2,728 265 2,993 Total 3,823 982 4,805 Total non-accrual loans $ 32,536 $ 7,104 $ 39,640
Schedule of Collateral Dependent Loans	The following table presents the amortized cost basis of individually analyzed collateral-dependent loans by loan portfolio segment: Type of Collateral (In thousands) Real Estate Investment Securities/Cash Other September 30, 2020 Construction $ 2,389 $ — $ — Commercial multifamily 598 — — Commercial real estate owner occupied 8,956 — — Commercial real estate non-owner occupied 3,819 — — Commercial and industrial 2,506 59 245 Commercial and industrial - other — — 2,958 Residential real estate 5,290 — — Home equity 272 — — Consumer other 26 — — Total loans $ 23,856 $ 59 $ 3,203
Schedule of Troubled Debt Restructurings, Activity	The following table presents activity in TDRs for the three and nine months ended September 30, 2020: (In thousands) Balance at Beginning of Period Principal Payments TDR Status Change Other Additions/(Reductions) Newly Identified TDRs Balance at End of Period Three months ended September 30, 2020 Construction $ — $ — $ — $ — $ — $ — Commercial multifamily 779 (12) — — — 767 Commercial real estate owner occupied 2,919 (19) — — 18 2,918 Commercial real estate non-owner occupied 11,166 — — 1,241 194 12,601 Commercial and industrial 1,080 (12) — (2) — 1,066 Commercial and industrial - other 1,483 (115) — (56) 399 1,711 Residential real estate 1,968 (57) — — — 1,911 Home equity 275 (3) — (72) — 200 Consumer other 43 (3) — — — 40 Total $ 19,713 $ (221) $ — $ 1,111 $ 611 $ 21,214 (In thousands) Balance at Beginning of Period Principal Payments TDR Status Change Other Additions/(Reductions) Newly Identified TDRs Balance at End of Period Nine months ended September 30, 2020 Construction $ — $ — $ — $ — $ — $ — Commercial multifamily 793 (26) — — — 767 Commercial real estate owner occupied 13,331 (5,721) — (4,710) 18 2,918 Commercial real estate non-owner occupied 1,373 — — 1,241 9,987 12,601 Commercial and industrial 1,109 (41) — (2) — 1,066 Commercial and industrial - other 340 (157) — (58) 1,586 1,711 Residential real estate 2,045 (134) — — — 1,911 Home equity 277 (5) — (72) — 200 Consumer other 48 (8) — — — 40 Total $ 19,316 $ (6,092) $ — $ (3,601) $ 11,591 $ 21,214 The modifications for the three and nine months ended September 30, 2019 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial real estate — $ — $ — Commercial and industrial loans — — — Residential mortgages - 1-4 family 2 65 65 2 $ 65 $ 65 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Commercial real estate 2 $ 145 $ 145 Commercial and industrial loans 3 475 472 Residential mortgages - 1-4 family 2 65 65 7 $ 685 $ 682 The following table presents the Company’s TDR activity for the three and nine months ended September 30, 2019: (In thousands) Three Months Ended September 30, 2019 Balance at beginning of year $ 25,089 Principal payments (3,876) TDR status change (1) — Other reductions (2) (1,548) Newly identified TDRs 65 Balance at end of year $ 19,730 (In thousands) Nine Months Ended September 30, 2019 Balance at beginning of year $ 27,415 Principal payments (5,664) TDR status change (1) — Other reductions (2) (2,703) Newly identified TDRs 682 Balance at end of year $ 19,730 _____________________ (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, charge-offs to loans, and other loan sale payoffs.
Schedule of Loans Modified as TDRs	The following table presents loans modified as TDRs that occurred during the three and nine months ended September 30, 2020 and 2019: (dollars in thousands) Total Three months ended September 30, 2020 TDR: Number of loans 10 Pre-modification outstanding recorded investment $ 611 Post-modification outstanding recorded investment $ 611 Three months ended September 30, 2019 TDR: Number of loans 2 Pre-modification outstanding recorded investment $ 65 Post-modification outstanding recorded investment $ 65 (dollars in thousands) Total Nine months ended September 30, 2020 TDR: Number of loans 15 Pre-modification outstanding recorded investment $ 11,591 Post-modification outstanding recorded investment $ 11,591 Nine months ended September 30, 2019 TDR: Number of loans 7 Pre-modification outstanding recorded investment $ 685 Post-modification outstanding recorded investment $ 682
Schedule of Unamortized Net Costs and Premiums on Accounts Notes Loans and Financing Receivable	Total unamortized net costs and premiums included in the December 31, 2019 total loans for business activity loans were the following: (In thousands) December 31, 2019 Unamortized net loan origination costs $ 13,259 Unamortized net premium on purchased loans 2,643 Total unamortized net costs and premiums $ 15,902
Schedule of Activity in the Allowance for Loan Losses	Activity in the allowance for loan losses for the three and nine months ended September 30, 2019 was as follows: At or for the three months ended September 30, 2019 Business Activities Loans Commercial Commercial and Residential Consumer Total Balance at beginning of period $ 22,408 $ 18,849 $ 8,834 $ 5,341 $ 55,432 Charged-off loans 3,061 19,315 95 760 23,231 Recoveries on charged-off loans 286 469 — 53 808 Provision/(releases) for loan losses 3,815 18,929 23 420 23,187 Balance at end of period $ 23,448 $ 18,932 $ 8,762 $ 5,054 $ 56,196 At or for the nine months ended September 30, 2019 Business Activities Loans Commercial Commercial and Residential Consumer Total Balance at beginning of period $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Charged-off loans 5,019 22,171 343 2,536 30,069 Recoveries on charged-off loans 561 895 58 186 1,700 Provision/(releases) for loan losses 6,174 23,704 (1,488) 36 28,426 Balance at end of period $ 23,448 $ 18,932 $ 8,762 $ 5,054 $ 56,196 At or for the three months ended September 30, 2019 Acquired Loans Commercial Commercial and Residential Consumer Total Balance at beginning of period $ 4,562 $ 870 $ 882 $ 410 $ 6,724 Charged-off loans 20 89 97 87 293 Recoveries on charged-off loans 36 85 52 17 190 Provision/(releases) for loan losses (648) 20 7 34 (587) Balance at end of period $ 3,930 $ 886 $ 844 $ 374 $ 6,034 At or for the nine months ended September 30, 2019 Acquired Loans Commercial Commercial and Residential Consumer Total Balance at beginning of period $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Charged-off loans 824 460 201 515 2,000 Recoveries on charged-off loans 536 311 112 103 1,062 Provision/(releases) for loan losses 1,065 (29) 303 303 1,642 Balance at end of period $ 3,930 $ 886 $ 844 $ 374 $ 6,034
Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Accretable Yield Movement	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality : (In thousands) Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Balance at beginning of period $ 5,420 $ 2,840 Acquisitions — 4,200 Accretion (2,872) (6,470) Net reclassification from nonaccretable difference 2,066 4,195 Payments received, net (196) (356) Reclassification to TDR — 9 Balance at end of period $ 4,418 $ 4,418
Schedule of Loans Evaluated for Impairment	Loans evaluated for impairment as of December 31, 2019 were as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 19,192 $ 9,167 $ 3,019 $ 630 $ 32,008 Collectively evaluated 2,777,764 1,433,450 2,145,439 777,836 7,134,489 Total $ 2,796,956 $ 1,442,617 $ 2,148,458 $ 778,466 $ 7,166,497 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 4,241 $ 464 $ 372 $ 575 $ 5,652 Purchased credit-impaired loans 23,035 26,718 10,840 826 61,419 Collectively evaluated 1,210,037 370,709 525,802 162,312 2,268,860 Total $ 1,237,313 $ 397,891 $ 537,014 $ 163,713 $ 2,335,931
Impaired Financing Receivables	The following is a summary of impaired loans at December 31, 2019: Business Activities Loans December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 18,676 $ 37,493 $ — Commercial and industrial loans 4,805 10,104 — Residential mortgages - 1-4 family 433 699 — Consumer - home equity 32 238 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 550 $ 1,411 $ 20 Commercial and industrial loans 4,166 12,136 122 Residential mortgages - 1-4 family 2,615 2,924 109 Consumer - home equity 594 614 42 Consumer - other 8 8 1 Total Commercial real estate $ 19,226 $ 38,904 $ 20 Commercial and industrial loans 8,971 22,240 122 Residential mortgages 3,048 3,623 109 Consumer 634 860 43 Total impaired loans $ 31,879 $ 65,627 $ 294 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-offs. This amount is a component of total loans on the Consolidated Balance Sheet. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,200 $ 6,021 $ — Other commercial and industrial loans 437 532 — Residential mortgages - 1-4 family 292 293 — Consumer - home equity 416 844 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 1,033 $ 1,050 $ 97 Commercial and industrial loans 28 30 1 Residential mortgages - 1-4 family 84 110 8 Consumer - home equity 121 123 6 Consumer - other 39 37 6 Total Commercial real estate $ 4,233 $ 7,071 $ 97 Commercial and industrial loans 465 562 1 Residential mortgages 376 403 8 Consumer 576 1,004 12 Total impaired loans $ 5,650 $ 9,040 $ 118 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-offs. This amount is a component of total loans on the Consolidated Balance Sheet.
Impaired Financing Receivables Average Balances and Related Interest Income Recognized	The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2019: Business Activities Loans December 31, 2019 (in thousands) Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 19,805 $ 586 Other commercial and industrial 3,165 523 Residential mortgages - 1-4 family 185 17 Consumer-home equity 148 3 Consumer-other — — With an allowance recorded: Other commercial real estate $ 374 $ 107 Other commercial and industrial 2,533 793 Residential mortgages - 1-4 family 2,427 150 Consumer-home equity 349 32 Consumer - other 11 1 Total Commercial real estate $ 20,179 $ 693 Commercial and industrial 5,698 1,316 Residential mortgages 2,612 167 Consumer loans 508 36 Total impaired loans $ 28,997 $ 2,212 Acquired Loans December 31, 2019 (in thousands) Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 1,603 $ 117 Other commercial and industrial 441 51 Residential mortgages - 1-4 family 241 11 Consumer - home equity 475 23 Consumer - other — — With an allowance recorded: Other commercial real estate $ 1,005 $ 59 Other commercial and industrial 29 2 Residential mortgages - 1-4 family 88 7 Consumer - home equity 68 6 Consumer - other 41 2 Total Commercial real estate $ 2,608 $ 176 Commercial and industrial 470 53 Residential mortgages 329 18 Consumer loans 584 31 Total impaired loans $ 3,991 $ 278

DEPOSITS (Tables)

DEPOSITS (Tables)	9 Months Ended
	Sep. 30, 2020
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 $ 780,654 $ 905,190 Time $100,000 through $250,000 1,504,455 2,027,717 Time more than $250,000 604,984 656,462 Total time deposits $ 2,890,093 $ 3,589,369

BORROWED FUNDS (Tables)

BORROWED FUNDS (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	Borrowed funds at September 30, 2020 and December 31, 2019 are summarized, as follows: September 30, 2020 December 31, 2019 Weighted Weighted Average Average (Dollars in thousands) Principal Rate Principal Rate Short-term borrowings: Advances from the FHLB $ 110,000 1.16 % $ 125,000 2.06 % Total short-term borrowings: 110,000 1.16 125,000 2.06 Long-term borrowings: Advances from the FHLB and other borrowings 494,859 1.90 605,501 2.16 Paycheck Protection Program Liquidity Facility ("PPPLF") 624 0.35 — — Subordinated borrowings 74,366 7.00 74,232 7.00 Junior subordinated borrowing - Trust I 15,464 2.11 15,464 3.76 Junior subordinated borrowing - Trust II 7,393 1.95 7,353 3.59 Total long-term borrowings: 592,706 2.55 702,550 2.72 Total $ 702,706 2.33 % $ 827,550 2.62 %
Summary of Maturities of FHLBB Advances	A summary of maturities of FHLB advances as of September 30, 2020 is as follows: September 30, 2020 Weighted Average (In thousands, except rates) Principal Rate Fixed rate advances maturing: 2020 $ 129,994 1.57 % 2021 395,476 1.80 2022 58,706 1.92 2023 11,170 2.19 2023 and beyond 9,513 1.61 Total FHLB advances $ 604,859 1.77 %

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020, follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 8,843 9.2 0.52 % 5.09 % $ (1,933) Interest rate swaps on loans with commercial loan customers 1,713,149 6.0 4.28 % 1.93 % 177,731 Offsetting interest rate swaps on loans with commercial loan customers (1) 1,713,149 6.0 1.93 % 4.28 % (72,386) Risk participation agreements with dealer banks 315,936 7.0 660 Forward sale commitments (2) 17,594 0.2 397 Total economic hedges 3,768,671 104,469 Non-hedging derivatives: Commitments to lend (2) 75,090 0.2 1,498 Total non-hedging derivatives 75,090 1,498 Total $ 3,843,761 $ 105,967 (1) Fair value estimates include the impact of $109 million settled to market contract agreements. (2) Includes the impact of discontinued operations. Information about derivative assets and liabilities at December 31, 2019, follows: Weighted Weighted Average Rate Estimated Notional Average Contract Fair Value Amount Maturity Received pay rate Asset (Liability) (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 9,390 9.9 2.08 % 5.09 % $ (1,488) Interest rate swaps on loans with commercial loan customers 1,669,895 6.4 4.38 % 3.28 % 75,326 Offsetting interest rate swaps on loans with commercial loan customers 1,669,895 6.4 3.28 % 4.38 % (77,051) Risk participation agreements with dealer banks 315,140 7.5 320 Forward sale commitments (1) 237,412 0.2 (227) Total economic hedges 3,901,732 (3,120) Non-hedging derivatives: Commitments to lend (1) 168,997 0.2 2,628 Total non-hedging derivatives 168,997 2,628 Total $ 4,070,729 $ (492)
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) 2020 2019 2020 2019 Economic hedges Interest rate swap on industrial revenue bond: Unrealized gain/(loss) recognized in other non-interest income $ 106 $ (120) $ (444) $ (463) Interest rate swaps on loans with commercial loan customers: Unrealized (loss)/gain recognized in other non-interest income (10,219) 26,975 104,434 91,931 Favorable/(unfavorable) change in credit valuation adjustment recognized in other non-interest income 406 (872) (2,029) (2,156) Offsetting interest rate swaps on loans with commercial loan customers: Unrealized gain/(loss) recognized in other non-interest income 10,219 (26,975) (104,434) (91,931) Risk participation agreements: Unrealized (loss)/gain recognized in other non-interest income (26) 68 339 174 Forward commitments: Unrealized (loss)/gain recognized in discontinued operations (50) 1,090 624 680 Realized gain/(loss) in discontinued operations 48 (3,343) (8,283) (9,142) Non-hedging derivatives Commitments to lend Unrealized gain/(loss) recognized in discontinued operations $ 349 $ (1,921) $ (1,130) $ 3,157 Realized gain in discontinued operations 1,563 20,476 14,532 48,189
Schedule of Assets Subject to an Enforceable Master Netting Arrangement	Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Assets Condition Condition Instruments Collateral Received Net Amount September 30, 2020 Interest Rate Swap Agreements: Institutional counterparties $ 1,199 $ (92) $ 1,107 $ — $ — $ 1,107 Commercial counterparties 177,731 — 177,731 — — 177,731 Total $ 178,930 $ (92) $ 178,838 $ — $ — $ 178,838 Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Assets Condition Condition Instruments Collateral Received Net Amount December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ 640 $ (54) $ 586 $ — $ — $ 586 Commercial counterparties 76,428 (22) 76,406 — — 76,406 Total $ 77,068 $ (76) $ 76,992 $ — $ — $ 76,992
Schedule of Liabilities Subject to an Enforceable Master Netting Arrangement	Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount September 30, 2020 Interest Rate Swap Agreements: Institutional counterparties $ (184,018) $ 109,253 $ (74,765) $ 38,893 $ 77,075 $ 41,203 Commercial counterparties — — — — — — Total $ (184,018) $ 109,253 $ (74,765) $ 38,893 $ 77,075 $ 41,203 Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts Gross Amounts Not Offset in Recognized Statements of Statements of Financial Cash (In thousands) Liabilities Condition Condition Instruments Collateral Pledged Net Amount December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ (80,024) $ 1,219 $ (78,805) $ 25,828 $ 96,310 $ 43,333 Commercial counterparties (1,080) — (1,080) — — (1,080) Total $ (81,104) $ 1,219 $ (79,885) $ 25,828 $ 96,310 $ 42,253

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Schedule of ROU Assets and Lease Liabilities	The following table represents the Consolidated Balance Sheets classification of the Company’s right-of-use (“ROU”) assets and lease liabilities: (In thousands) September 30, 2020 December 31, 2019 Lease Right-of-Use Assets Classification Operating lease right-of-use assets (1) Other assets $ 71,937 $ 76,332 Finance lease right-of-use assets Premises and equipment, net 7,328 7,720 Total Lease Right-of-Use Assets $ 79,265 $ 84,052 Lease Liabilities Operating lease liabilities (2) Other liabilities $ 76,185 $ 80,734 Finance lease liabilities Other liabilities 10,510 10,883 Total Lease Liabilities $ 86,695 $ 91,617 (1) Includes operating lease right-of-use assets classified as discontinued operations of $1.8 million and $3.5 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes operating lease liabilities classified as discontinued operations of $1.8 million and $3.5 million as of September 30, 2020 and December 31, 2019, respectively.
Supplemental Information Related to Leases	Supplemental information related to leases was as follows: September 30, 2020 December 31, 2019 Weighted-Average Remaining Lease Term (in years) Operating leases 9.9 10.3 Finance leases 14.1 14.8 Weighted-Average Discount Rate Operating leases 3.02 % 3.36 % Finance leases 5.00 % 5.00 %
Summary of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases was as follows: Three Months Ended (In thousands) September 30, 2020 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 2,441 $ 3,829 Operating cash flows from finance leases 133 159 Financing cash flows from finance leases 125 119 (1) Includes operating cash flows from operating leases related to discontinued operations of $0.2 million and $0.7 million at September 30, 2020 and September 30, 2019 respectively. Nine Months Ended (In thousands) September 30, 2020 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 10,461 $ 10,984 Operating cash flows from finance leases 399 478 Financing cash flows from finance leases 374 315 (1) Includes operating cash flows from operating leases related to discontinued operations of $0.9 million and $2.2 million at September 30, 2020 and September 30, 2019 respectively.
Schedule of Maturity Analysis of Operating Lease Liability	The following table presents a maturity analysis of the Company’s lease liability by lease classification at September 30, 2020: (In thousands) Operating Leases Finance Leases 2020 $ 3,396 $ 250 2021 12,826 1,031 2022 11,671 1,031 2023 9,738 1,037 2024 8,345 1,037 Thereafter 42,438 10,260 Total undiscounted lease payments (1) 88,414 14,646 Less amounts representing interest (1) (12,229) (4,136) Lease liability (1) $ 76,185 $ 10,510
Schedule of Maturity Analysis of Finance Lease Liability	The following table presents a maturity analysis of the Company’s lease liability by lease classification at September 30, 2020: (In thousands) Operating Leases Finance Leases 2020 $ 3,396 $ 250 2021 12,826 1,031 2022 11,671 1,031 2023 9,738 1,037 2024 8,345 1,037 Thereafter 42,438 10,260 Total undiscounted lease payments (1) 88,414 14,646 Less amounts representing interest (1) (12,229) (4,136) Lease liability (1) $ 76,185 $ 10,510

CAPITAL RATIOS AND SHAREHOLDE_2

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2020
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 15.4 % N/A 13.7 % N/A Common equity tier 1 capital to risk weighted assets 13.2 N/A 12.1 N/A Tier 1 capital to risk weighted assets 13.4 N/A 12.3 N/A Tier 1 capital to average assets 9.2 N/A 9.3 N/A Bank Total capital to risk weighted assets 14.3 % 10.0 % 12.8 % 10.0 % Common equity tier 1 capital to risk weighted assets 13.2 6.5 12.2 6.5 Tier 1 capital to risk weighted assets 13.2 8.0 12.2 8.0 Tier 1 capital to average assets 9.0 5.0 9.1 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 $ 46,792 $ 19,263 Net unrealized holding (loss) on pension plans (3,023) (3,023) Income taxes related to items of accumulated other comprehensive income: Net unrealized tax (expense) on AFS securities (12,155) (5,059) Net unrealized tax benefit on pension plans 812 812 Accumulated other comprehensive income $ 32,426 $ 11,993
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, 2020 and 2019: (In thousands) Before Tax Tax Effect Net of Tax Three Months Ended September 30 , 2020 Net unrealized holding gain on AFS securities: x Net unrealized gains arising during the period $ (1,079) $ 270 $ (809) Less: reclassification adjustment for gains realized in net income 6 (2) 4 Net unrealized holding gain on AFS securities (1,085) 272 (813) Other comprehensive income $ (1,085) $ 272 $ (813) Three Months Ended September 30 , 2019 Net unrealized holding gain on AFS securities: Net unrealized gains arising during the period $ 6,159 $ (1,576) $ 4,583 Less: reclassification adjustment for (losses) realized in net income 5 (1) 4 Net unrealized holding gain on AFS securities 6,154 (1,575) 4,579 Other comprehensive income $ 6,154 $ (1,575) $ 4,579 (In thousands) Before Tax Tax Effect Net of Tax Nine Months Ended September 30, 2020 Net unrealized holding gain on AFS securities: x Net unrealized gains arising during the period $ 27,534 $ (7,097) $ 20,437 Less: reclassification adjustment for (losses) realized in net income 5 (1) 4 Net unrealized holding gain on AFS securities 27,529 (7,096) 20,433 Other comprehensive income $ 27,529 $ (7,096) $ 20,433 Nine Months Ended September 30, 2019 Net unrealized holding gain on AFS securities: Net unrealized gains arising during the period $ 39,486 $ (10,129) $ 29,357 Less: reclassification adjustment for gains realized in net income 9 (2) 7 Net unrealized holding gain on AFS securities 39,477 (10,127) 29,350 Other comprehensive income $ 39,477 $ (10,127) $ 29,350
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, for the three and nine ended September 30, 2020 and 2019: (In thousands) Net unrealized Net unrealized Total Three Months Ended September 30, 2020 Balance at Beginning of Period $ 35,450 $ (2,211) $ 33,239 Other comprehensive income before reclassifications (809) — (809) Less: amounts reclassified from accumulated other comprehensive income 4 — 4 Total other comprehensive income (813) — (813) Balance at End of Period $ 34,637 $ (2,211) $ 32,426 Three Months Ended September 30, 2019 Balance at Beginning of Period $ 13,318 $ (2,017) $ 11,301 Other comprehensive income before reclassifications 4,583 — 4,583 Less: amounts reclassified from accumulated other comprehensive income 4 — 4 Total other comprehensive income 4,579 — 4,579 Balance at End of Period $ 17,897 $ (2,017) $ 15,880 Nine Months Ended September 30, 2020 Balance at Beginning of Period $ 14,204 $ (2,211) $ 11,993 Other comprehensive income before reclassifications 20,437 — 20,437 Less: amounts reclassified from accumulated other comprehensive income 4 — 4 Total other comprehensive income 20,433 — 20,433 Balance at End of Period $ 34,637 $ (2,211) $ 32,426 Nine Months Ended September 30, 2019 Balance at Beginning of Period $ (11,453) $ (2,017) $ (13,470) Other comprehensive income before reclassifications 29,357 — 29,357 Less: amounts reclassified from accumulated other comprehensive income 7 — 7 Total other comprehensive income 29,350 — 29,350 Balance at End of Period $ 17,897 $ (2,017) $ 15,880
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 for the three and nine ended September 30, 2020 and 2019: Affected Line Item in the Three Months Ended September 30, Statement where Net Income (In thousands) 2020 2019 is Presented Realized gains on AFS securities: $ 6 $ 5 Non-interest income (2) (1) Tax expense 4 4 Net of tax Total reclassifications for the period $ 4 $ 4 Net of tax Affected Line Item in the Nine Months Ended September 30, Statement where Net Income (In thousands) 2020 2019 is Presented Realized gains on AFS securities: $ 5 $ 9 Non-interest income (1) (2) Tax expense 4 7 Net of tax Total reclassifications for the period $ 4 $ 7 Net of tax

EARNINGS _ (LOSS) PER SHARE (Ta

EARNINGS / (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Earnings/(loss) 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) 2020 2019 2020 2019 Income/(loss) from continuing operations $ 23,043 $ 20,659 $ (532,074) $ 68,885 (Loss)/income from discontinued operations (1,818) 1,957 (15,952) 2,814 Net income/(loss) $ 21,225 $ 22,616 $ (548,026) $ 71,699 Average number of common shares issued 51,903 51,903 51,903 49,068 Less: average number of treasury shares 1,560 1,089 1,674 855 Less: average number of unvested stock award shares 536 435 499 410 Plus: average participating preferred shares 522 1,043 526 1,043 Average number of basic shares outstanding 50,329 51,422 50,256 48,846 Plus: dilutive effect of unvested stock award shares — 87 — 109 Plus: dilutive effect of stock options outstanding — 36 — 32 Average number of diluted shares outstanding 50,329 51,545 50,256 48,987 Basic earnings/(loss) per common share: Continuing operations $ 0.46 $ 0.40 $ (10.58) $ 1.41 Discontinued operations (0.04) 0.04 (0.32) 0.06 Total $ 0.42 $ 0.44 $ (10.90) $ 1.47 Diluted earnings/(loss) per common share: Continuing operations $ 0.46 $ 0.40 $ (10.58) $ 1.40 Discontinued operations (0.04) 0.04 (0.32) 0.06 Total $ 0.42 $ 0.44 $ (10.90) $ 1.46

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [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, 2020 is presented in the following table: Non-Vested Stock Awards Outstanding Stock Options Outstanding (Shares in thousands) Number of Shares Weighted-Average Grant Date Fair Value Number of Shares Weighted-Average Exercise Price December 31, 2019 450 $ 32.47 153 $ 22.00 Granted 306 16.84 — — Acquired — — — — Stock options exercised — — (33) 18.38 Stock awards vested (133) 33.84 — — Forfeited (87) 30.23 — — Expired — — (1) 9.85 September 30, 2020 536 $ 28.35 119 $ 22.72 Exercisable options at September 30, 2020 119 $ 22.72

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
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, 2020 and December 31, 2019, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value. September 30, 2020 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 9,525 $ 9,525 Securities available for sale: Municipal bonds and obligations — 104,507 — 104,507 Agency collateralized mortgage obligations — 741,469 — 741,469 Agency residential mortgage-backed securities — 326,017 — 326,017 Agency commercial mortgage-backed securities — 273,608 — 273,608 Corporate bonds — 49,152 25,825 74,977 Other bonds and obligations — 54,711 — 54,711 Marketable equity securities 31,321 672 — 31,993 Loans held for investment at fair value — — 2,774 2,774 Loans held for sale (1) — 17,596 — 17,596 Derivative assets (1) — 177,731 1,895 179,626 Capitalized servicing rights (1) — — 3,855 3,855 Derivative liabilities (1) — 73,659 — 73,659 (1) Includes assets and liabilities classified as discontinued operations. December 31, 2019 Level 1 Level 2 Level 3 Total (In thousands) Inputs Inputs Inputs Fair Value Trading security $ — $ — $ 10,769 $ 10,769 Securities available for sale: Municipal bonds and obligations — 110,138 — 110,138 Agency collateralized mortgage obligations — 748,812 — 748,812 Agency residential mortgage-backed securities — 147,744 — 147,744 Agency commercial mortgage-backed securities — 147,096 — 147,096 Corporate bonds — 73,610 42,966 116,576 Other bonds and obligations — 41,189 — 41,189 Marketable equity securities 40,499 1,057 — 41,556 Loans held for investment at fair value — — — — Loans held for sale (1) — 140,280 — 140,280 Derivative assets (1) — 77,562 2,628 80,190 Capitalized servicing rights (1) — — 12,229 12,229 Derivative liabilities (1) 227 80,454 — 80,681
Schedule of Loans Held for Sale	Aggregate Fair Value September 30, 2020 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans held for investment at fair value $ 2,774 $ 66,381 $ (63,607) 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, 2020 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans held for sale - continuing operations $ 15,854 $ 15,430 $ 424 Loans held for sale - discontinued operations 1,742 1,811 (69) Total loans held for sale $ 17,596 $ 17,241 $ 355 Aggregate Fair Value December 31, 2019 Aggregate Aggregate Less Aggregate (In thousands) Fair Value Unpaid Principal Unpaid Principal Loans held for sale - continuing operations $ 7,625 $ 7,485 $ 140 Loans held for sale - discontinued operations 132,655 129,622 3,033 Total loans held for sale $ 140,280 $ 137,107 $ 3,173
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, 2020 and 2019. Assets (Liabilities) Securities Loans Capitalized Trading Available Held for Commitments Forward Servicing (In thousands) Security for Sale Investment to Lend (1) Commitments (1) Rights (1) Three Months Ended September 30, 2020 June 30, 2020 $ 9,519 $ 25,600 $ 3,140 $ 1,149 $ 447 $ 4,828 Unrealized gain/(loss), net recognized in other non-interest income 190 — 1,189 — (50) — Unrealized gain included in accumulated other comprehensive income — 225 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 2,124 — (973) Paydown of asset (184) — (1,555) — — — Transfers to held for sale loans — — — (1,775) — — Additions to servicing rights — — — — — — September 30, 2020 $ 9,525 $ 25,825 $ 2,774 $ 1,498 $ 397 $ 3,855 Nine Months Ended September 30, 2020 December 31, 2019 $ 10,769 $ 42,966 $ — $ 2,628 $ — $ 12,299 Adoption of ASC 326 — — 7,660 — — — Maturity of AFS security — (17,000) — — — — Unrealized (loss)/gain, net recognized in other non-interest income (698) — (2,523) — 397 — Unrealized (loss) included in accumulated other comprehensive income — (141) — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 15,877 — (8,255) Transfers to Level 2 — — — — — — Paydown of asset (546) — (2,363) — — — Transfers to held for sale loans — — 0 (17,007) — — Additions to servicing rights — — 0 — — (189) September 30, 2020 $ 9,525 $ 25,825 $ 2,774 $ 1,498 $ 397 $ 3,855 Unrealized gain/(loss) relating to instruments still held at September 30, 2020 $ 682 $ (643) $ — $ 1,498 $ 397 $ — Securities Loans Capitalized Trading Available Held for Commitments Servicing (In thousands) Security for Sale Investment to Lend (1) Rights (1) Three Months Ended September 30, 2019 June 30, 2019 $ 11,210 $ — $ — $ 9,005 $ 11,206 Unrealized gain, net recognized in other non-interest income 109 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 19,915 (1,381) Paydown of trading security (174) — — — — Transfers to held for sale loans — — — (21,836) — Additions to servicing rights — — — — 6,588 September 30, 2019 $ 11,145 $ — $ — $ 7,084 $ 16,413 Nine Months Ended September 30, 2019 December 31, 2018 $ 11,212 $ — $ — $ 3,927 $ 11,485 Unrealized gain, net recognized in other non-interest income 454 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — — 48,254 (4,495) Paydown of trading security (521) — — — — Transfers to held for sale loans — — — (45,097) — Additions to servicing rights — $ — — — 9,423 September 30, 2018 $ 11,145 $ — $ — $ 7,084 $ 16,413 Unrealized gains relating to instruments still held at September 30, 2019 $ 1,576 $ — $ — $ 7,084 $ —
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 (In thousands) September 30, 2020 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading security $ 9,525 Discounted Cash Flow Discount Rate 3.75 % AFS Securities 25,825 Indication from Market Maker Price 97% - 100% Loan held for investment 2,774 Discounted Cash Flow Discount Rate 30.00 % Collateral Value $8.8 - $26.5 Commitments to lend (1) 1,498 Historical Trend Closing Ratio 74.40 % Pricing Model Origination Costs, per loan $ 3 Forward commitments (1) 397 Historical Trend Closing Ratio 74.40 % Pricing Model Origination Costs, per loan $ 3 Capitalized servicing rights (1) 3,855 Discounted cash flow Constant Prepayment Rate (CPR) 25.35 % Discount Rate 10.00 % Total $ 43,874 (1) Classified as assets from discontinued operations on the consolidated balance sheets. Fair Value Significant (In thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Value Assets (Liabilities) Trading security $ 10,769 Discounted Cash Flow Discount Rate 2.21 % AFS Securities 42,966 Indication from Market Maker Price 97% - 100% Commitments to lend (1) 2,628 Historical Trend Closing Ratio 77.81 % Pricing Model Origination Costs, per loan $ 3 Capitalized servicing rights (1) 12,299 Discounted Cash Flow Constant Prepayment Rate (CPR) 11.50 % Discount Rate 10.00 % Total $ 68,662 (1) Classified as assets from discontinued operations on the consolidated balance sheets. September 30, 2020 December 31, 2019 Fair Value Measurement Date as of September 30, 2020 Level 3 Level 3 Level 3 (In thousands) Inputs Inputs Inputs Assets Individually evaluated loans $ 41,312 $ 8,831 September 2020 Capitalized servicing rights 13,694 14,152 September 2020 Other real estate owned (1) 401 — September 2020 Total $ 55,407 $ 22,983
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, 2020 Valuation Techniques Unobservable Inputs Range (Weighted Average) (1) Assets Individually evaluated loans $ 41,312 Fair Value of Collateral Discounted Cash Flow - Loss Severity 0.04% to 100.00% (48.31%) Appraised Value $0 to $10,972 ($8,258) Capitalized servicing rights 13,694 Discounted Cash Flow Constant Prepayment Rate (CPR) 14.98% to 22.05% (17.08%) Discount Rate 8.25% to 11.00% (9.17%) Other Real Estate Owned (2) 401 Fair Value of Collateral Appraised Value $94 - $361 Total $ 55,407 (1) 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. (2) Includes discontinued operations. Fair Value (In thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Range (Weighted Average) (1) Assets Impaired Loans $ 8,831 Fair Value of Collateral Discounted Cash Flow - loss severity 15.72% to 0.12% (4.50%) Appraised Value $8 to $1,548 ($736) Capitalized servicing rights 14,152 Discounted Cash Flow Constant Prepayment Rate (CPR) 9.44% to 14.12% (12.25%) Discount Rate 10.00% to 13.50% (11.78%) Other Real Estate Owned — Fair Value of Collateral Appraised Value — Total $ 22,983 (1) 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 following tables summarize the estimated fair values (represents exit price), and related carrying amounts, of the Company’s financial instruments. Certain financial instruments and all non-financial instruments are excluded. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. Certain assets and liabilities in the following disclosures include balances classified as discontinued operations. See Note 2 - Discontinued Operations for more information on these assets and liabilities. September 30, 2020 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 935,292 $ 935,292 $ 935,292 $ — $ — Trading security 9,525 9,525 — — 9,525 Marketable equity securities 31,993 31,993 31,321 672 — Securities available for sale 1,575,289 1,575,289 — 1,549,464 25,825 Securities held to maturity 330,197 356,035 — 352,485 3,550 FHLB bank stock and restricted securities 40,520 N/A N/A N/A N/A Net loans 8,847,922 9,172,009 — — 9,172,009 Loans held for sale (1) 17,596 17,596 — 17,596 — Accrued interest receivable 48,467 48,467 — 48,467 — Derivative assets (1) 179,626 179,626 — 177,731 1,895 Financial Liabilities Total deposits $ 10,466,559 $ 10,483,734 $ — $ 10,483,734 $ — Short-term debt 110,000 110,214 — 110,214 — Long-term Federal Home Loan Bank advances and other 495,483 500,933 — 500,933 — Subordinated borrowings 97,223 94,287 — 94,287 — Derivative liabilities (1) 73,659 73,659 — 73,659 — (1) Includes assets and liabilities classified as discontinued operations. December 31, 2019 Carrying Fair (In thousands) Amount Value Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 579,829 $ 579,829 $ 579,829 $ — $ — Trading security 10,769 10,769 — — 10,769 Marketable equity securities 41,556 41,556 40,499 1,057 — Securities available for sale and other 1,311,555 1,311,555 — 1,267,573 43,982 Securities held to maturity 357,979 373,277 — 355,513 17,764 FHLB bank stock and restricted securities 48,019 N/A N/A N/A N/A Net loans 9,438,853 9,653,550 — — 9,653,550 Loans held for sale (1) 169,319 169,319 — 140,280 29,039 Accrued interest receivable 36,462 36,462 — 36,462 — Derivative assets (1) 80,190 80,190 — 77,562 2,628 Financial Liabilities Total deposits $ 10,335,977 $ 10,338,993 $ — $ 10,338,993 $ — Short-term debt 125,000 125,081 — 125,081 — Long-term Federal Home Loan Bank advances 605,501 606,381 — 606,381 — Subordinated borrowings 97,049 101,055 — 101,055 — Derivative liabilities (1) 80,681 80,681 227 80,454 — (1) Includes assets and liabilities classified as discontinued operations.

NET INTEREST INCOME AFTER PRO_2

NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2020
Banking and Thrift, Interest [Abstract]
Schedule of Net Interest Income After Provision for Loan Losses	Presented below is net interest income after provision for credit losses for the three and nine months ended September 30, 2020 and 2019, respectively. Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2020 2019 2020 2019 Net interest income from continuing operations $ 77,055 $ 96,871 $ 241,073 $ 273,925 Provision for credit losses 1,200 22,600 65,878 30,068 Net interest income from continuing operations after provision for credit losses $ 75,855 $ 74,271 $ 175,195 $ 243,857

BASIS OF PRESENTATION - Additio

BASIS OF PRESENTATION - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2020	Jun. 30, 2020	Jan. 01, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total allowance	$ 63,575	$ 134,414	$ 139,394	$ 63,575
Unfunded loan commitments	100	8,593	8,593
Retained earnings decrease	(361,082)	242,175
Deferred tax assets, net	51,165
Allowance for credit losses on securities	$ 0	$ 96
Accounting standards update	us-gaap:AccountingStandardsUpdate201613Member
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total allowance	$ 25,434		$ 0
Unfunded loan commitments	7,993
Fair value option reduction	15,291
Retained earnings decrease	24,380
Deferred tax assets, net	8,993
Allowance for credit losses on securities	309
Noncredit discount, amount	3,200
Cumulative Effect, Period of Adoption, Adjustment | Financial Asset Acquired with Credit Deterioration
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total allowance	15,300
Allowance for credit loss, confirmed losses	11,900
Taxi Medallion Portfolio Segment | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Fair value option reduction	$ 15,300

BASIS OF PRESENTATION - Impact

BASIS OF PRESENTATION - Impact of Adoption (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total loans	$ 8,982,336		$ 9,502,428	$ 9,502,428
Less: Allowance for credit losses on loans	134,414	$ 139,394	63,575	63,575
Allowance for credit losses on securities	96			0
Deferred tax assets, net				51,165
Other liabilities (ACL unfunded loan commitments)	8,593	8,593		100
Retained earnings (deficit)	$ (242,175)			361,082
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total loans				35
PCD gross up				15,326
Fair value option				(15,291)
Less: Allowance for credit losses on loans		0		25,434
Allowance for credit losses on securities				309
Deferred tax assets, net				8,993
Other liabilities (ACL unfunded loan commitments)				7,993
Retained earnings (deficit)				(24,380)
Cumulative Effect, Period of Adoption, Adjusted Balance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total loans			9,502,463	9,502,463
PCD gross up				15,326
Fair value option				(15,291)
Less: Allowance for credit losses on loans		$ 139,394	$ 89,009	89,009
Allowance for credit losses on securities				309
Deferred tax assets, net				60,158
Other liabilities (ACL unfunded loan commitments)				8,093
Retained earnings (deficit)				$ 336,702

DISCONTINUED OPERATIONS - Asset

DISCONTINUED OPERATIONS - Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Assets
Other real estate owned		$ 0
Total assets	$ 12,966	154,132
Liabilities
Total liabilities	14,947	26,481
First Choice Loan Services, Inc. | Discontinued Operations, Held-for-sale
Assets
Loans held for sale, at fair value	1,742	132,655
Premises and equipment, net	0	1,073
Other real estate owned	361
Mortgage servicing rights, at fair value	3,855	12,299
Mortgage banking derivatives	0	2,329
Right-of-use asset	1,773	3,462
Other assets	5,235	2,314
Total assets	12,966	154,132
Liabilities
Customer payments in process	11,698	15,372
Lease liability	1,773	3,494
Other liabilities	1,476	7,615
Total liabilities	$ 14,947	$ 26,481

DISCONTINUED OPERATIONS - Resul

DISCONTINUED OPERATIONS - Results of Discontinued Operation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss)/income from discontinued operations before income taxes	$ (2,477)	$ 2,747	$ (21,741)	$ 3,975
Income tax (benefit)/expense	(659)	790	(5,789)	1,161
Net (loss)/income from discontinued operations	(1,818)	1,957	(15,952)	2,814
First Choice Loan Services, Inc. | Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest income	23	1,765	1,516	4,627
Interest expense	3	1,030	390	2,676
Net interest income	20	735	1,126	1,951
Non-interest income	(286)	15,055	(4,175)	37,114
Total net revenue	(266)	15,790	(3,049)	39,065
Non-interest expense	2,211	13,043	18,692	35,090
(Loss)/income from discontinued operations before income taxes	(2,477)	2,747	(21,741)	3,975
Income tax (benefit)/expense	(659)	790	(5,789)	1,161
Net (loss)/income from discontinued operations	$ (1,818)	$ 1,957	$ (15,952)	$ 2,814

TRADING SECURITY (Details)

TRADING SECURITY (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Amortized cost	$ 8,800	$ 9,400
Trading security, at fair value	$ 9,525	$ 10,769

SECURITIES AVAILABLE FOR SALE_3

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES - Summary of Securities Available for Sale and Held to Maturity (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Jun. 30, 2020
Securities available for sale
Amortized  Cost	$ 1,532,560	$ 1,297,339
Gross Unrealized Gains	43,636	16,503
Gross Unrealized Losses	(907)	(2,287)
Securities available for sale, at fair value	1,575,289	1,311,555
Allowance	0	0
Securities held to maturity
Amortized  Cost	330,197	357,979
Gross Unrealized Gains	25,847	16,263
Gross Unrealized Losses	(9)	(965)
Fair Value	356,035	373,277
Allowance	(96)	0	$ (113)
Marketable equity securities, amortized cost	34,179	37,138
Marketable equity securities, gross unrealized gains	1,480	5,147
Marketable equity securities, gross unrealized losses	(3,666)	(729)
Marketable equity securities, fair value	31,993	41,556
Total, amortized cost basis	1,896,936	1,692,456
Total, gross unrealized gain	70,963	37,913
Total, gross unrealized loss	(4,582)	(3,981)
Total, fair value	1,963,317	1,726,388
Total, Allowance	96	0
Municipal bonds and obligations
Securities available for sale
Amortized  Cost	97,463	104,325
Gross Unrealized Gains	7,057	5,813
Gross Unrealized Losses	(13)	0
Securities available for sale, at fair value	104,507	110,138
Allowance	0	0
Securities held to maturity
Amortized  Cost	242,666	252,936
Gross Unrealized Gains	18,401	13,095
Gross Unrealized Losses	0	(5)
Fair Value	261,067	266,026
Allowance	(67)	0	(62)
Agency collateralized mortgage obligations
Securities available for sale
Amortized  Cost	722,124	742,550
Gross Unrealized Gains	19,469	6,431
Gross Unrealized Losses	(124)	(169)
Securities available for sale, at fair value	741,469	748,812
Allowance	0	0
Securities held to maturity
Amortized  Cost	68,124	69,667
Gross Unrealized Gains	6,535	2,870
Gross Unrealized Losses	0	(50)
Fair Value	74,659	72,487
Allowance	0	0
Agency mortgage-backed securities
Securities available for sale
Amortized  Cost	322,252	146,589
Gross Unrealized Gains	4,202	1,515
Gross Unrealized Losses	(437)	(360)
Securities available for sale, at fair value	326,017	147,744
Allowance	0	0
Securities held to maturity
Amortized  Cost	5,280	6,271
Gross Unrealized Gains	208	29
Gross Unrealized Losses	0	0
Fair Value	5,488	6,300
Allowance	0	0
Agency commercial mortgage-backed securities
Securities available for sale
Amortized  Cost	263,406	148,066
Gross Unrealized Gains	10,304	176
Gross Unrealized Losses	(102)	(1,146)
Securities available for sale, at fair value	273,608	147,096
Allowance	0	0
Securities held to maturity
Amortized  Cost	10,305	10,353
Gross Unrealized Gains	671	51
Gross Unrealized Losses	0	0
Fair Value	10,976	10,404
Allowance	0	0
Corporate bonds
Securities available for sale
Amortized  Cost	74,357	115,395
Gross Unrealized Gains	842	1,788
Gross Unrealized Losses	(222)	(607)
Securities available for sale, at fair value	74,977	116,576
Allowance	0	0
Tax advantaged economic development bonds
Securities held to maturity
Amortized  Cost	3,527	18,456
Gross Unrealized Gains	32	218
Gross Unrealized Losses	(9)	(910)
Fair Value	3,550	17,764
Allowance	(29)	0	$ (51)
Other bonds and obligations
Securities available for sale
Amortized  Cost	52,958	40,414
Gross Unrealized Gains	1,762	780
Gross Unrealized Losses	(9)	(5)
Securities available for sale, at fair value	54,711	41,189
Allowance	0	0
Securities held to maturity
Amortized  Cost	295	296
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	295	296
Allowance	$ 0	$ 0

SECURITIES AVAILABLE FOR SALE_4

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES - Debt Securities, Held to Maturity, Allowance for Credit Losses Rollforward (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Schedule of Held-to-maturity Securities [Line Items]
Beginning balance	$ 113	$ 0
Provision for credit losses- reversal	17	213
Ending balance	96	96
Municipal bonds and obligations
Schedule of Held-to-maturity Securities [Line Items]
Beginning balance	62	0
Provision for credit losses- reversal	(5)	16
Ending balance	67	67
Tax advantaged economic development bonds
Schedule of Held-to-maturity Securities [Line Items]
Beginning balance	51	0
Provision for credit losses- reversal	22	197
Ending balance	$ 29	29
Cumulative Effect, Period of Adoption, Adjustment
Schedule of Held-to-maturity Securities [Line Items]
Beginning balance		309
Cumulative Effect, Period of Adoption, Adjustment | Municipal bonds and obligations
Schedule of Held-to-maturity Securities [Line Items]
Beginning balance		83
Cumulative Effect, Period of Adoption, Adjustment | Tax advantaged economic development bonds
Schedule of Held-to-maturity Securities [Line Items]
Beginning balance		$ 226

SECURITIES AVAILABLE FOR SALE_5

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES - Schedule of Maturity of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Available for sale, Amortized Cost
Within 1 year	$ 38,196
Over 1 year to 5 years	12,714
Over 5 years to 10 years	75,351
Over 10 years	98,517
Total bonds and obligations	224,778
Mortgage-backed securities	1,307,782
Amortized  Cost	1,532,560	$ 1,297,339
Available for sale, Fair Value
Within 1 year	38,234
Over 1 year to 5 years	12,610
Over 5 years to 10 years	76,403
Over 10 years	106,948
Total bonds and obligations	234,195
Mortgage-backed securities	1,341,094
Fair Value	1,575,289	1,311,555
Held to maturity, Amortized Cost
Within 1 year	2,526
Over 1 year to 5 years	4,006
Over 5 years to 10 years	23,066
Over 10 years	216,890
Total bonds and obligations	246,488
Mortgage-backed securities	83,709
Amortized  Cost	330,197	357,979
Held to maturity, Fair Value
Within 1 year	2,528
Over 1 year to 5 years	4,022
Over 5 years to 10 years	23,897
Over 10 years	234,465
Total bonds and obligations	264,912
Mortgage-backed securities	91,123
Fair Value	$ 356,035	$ 373,277

SECURITIES AVAILABLE FOR SALE_6

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)security	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)security	Sep. 30, 2019USD ($)
Investment Holdings [Line Items]
Purchases of securities available for sale | $	$ 319,200,000	$ 14,900,000	$ 635,194,000	$ 30,032,000
Proceeds from sale of available-for-sale securities | $	64,200,000	0	71,844,000	82,978,000
Debt securities, available-for-sale, realized gain | $	704,600	5,000	705,400	11,000
Debt securities, available-for-sale, realized loss | $	$ 698,600	$ 1,000	$ 699,900	$ 7,000
Agency collateralized mortgage obligations
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions	14		14
Available for sale securities portfolio, number of securities			257
Available for sale securities, continuous unrealized loss position, aggregate losses			0.30%
Municipal bonds and obligations
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions	2		2
Available for sale securities portfolio, number of securities			174
Available for sale securities, continuous unrealized loss position, aggregate losses			0.40%
Mortgage-backed securities
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions	15		15
Available for sale securities portfolio, number of securities			122
Available for sale securities, continuous unrealized loss position, aggregate losses			0.30%
Corporate bonds
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions	3		3
Available for sale securities portfolio, number of securities			18
Available for sale securities, continuous unrealized loss position, aggregate losses			10.40%
Other bonds and obligations
Investment Holdings [Line Items]
Available-for-sale, securities in unrealized loss positions	3		3
Available for sale securities portfolio, number of securities			7
Available for sale securities, continuous unrealized loss position, aggregate losses			0.80%
Tax advantaged economic development bonds
Investment Holdings [Line Items]
Held-to-maturity, securities in unrealized loss positions	1		1
Held-to-maturity securities portfolio, number of securities	3		3
Held to maturity securities, continuous unrealized loss position, aggregate losses			0.60%

SECURITIES AVAILABLE FOR SALE_7

SECURITIES AVAILABLE FOR SALE, HELD TO MATURITY, AND MARKETABLE EQUITY SECURITIES - Summary of Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	$ 895	$ 1,287
Debt securities, available for sale securities, over twelve months, gross unrealized losses	12	1,000
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	907	2,287
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	214,771	180,826
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	1,321	83,773
Debt securities, available for sale securities, continuous unrealized loss position, fair value	216,092	264,599
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss	9	55
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses	0	910
Held to maturity securities, accumulated unrecognized holding loss	9	965
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value	1,430	10,578
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value	0	6,925
Held to maturity securities, accumulated unrecognized holding loss, fair value	1,430	17,503
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	904	1,342
Held to maturity and available for sale securities continuous unrealized loss position, less than twelve months, fair value	216,201	191,404
Held to maturity and available for sale securities continuous unrealized loss position, over twelve months, aggregate losses	12	1,910
Held to maturity and available for sale securities continuous unrealized loss position, over twelve months, fair value	1,321	90,698
Held to maturity and available for sale securities continuous unrealized loss position, aggregate losses	916	3,252
Held to maturity and available for sale securities continuous unrealized loss position, fair value	217,522	282,102
Municipal bonds and obligations
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	13
Debt securities, available for sale securities, over twelve months, gross unrealized losses	0
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	13
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	3,451
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	0
Debt securities, available for sale securities, continuous unrealized loss position, fair value	3,451
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss		5
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses		0
Held to maturity securities, accumulated unrecognized holding loss		5
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value		800
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value		0
Held to maturity securities, accumulated unrecognized holding loss, fair value		800
Agency collateralized mortgage obligations
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	124	127
Debt securities, available for sale securities, over twelve months, gross unrealized losses	0	42
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	124	169
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	44,785	52,623
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	0	6,267
Debt securities, available for sale securities, continuous unrealized loss position, fair value	44,785	58,890
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss		50
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses		0
Held to maturity securities, accumulated unrecognized holding loss		50
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value		9,778
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value		0
Held to maturity securities, accumulated unrecognized holding loss, fair value		9,778
Agency mortgage-backed securities
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	434	59
Debt securities, available for sale securities, over twelve months, gross unrealized losses	3	301
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	437	360
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	133,536	10,640
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	257	23,404
Debt securities, available for sale securities, continuous unrealized loss position, fair value	133,793	34,044
Agency commercial mortgage-backed securities
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	102	1,097
Debt securities, available for sale securities, over twelve months, gross unrealized losses	0	49
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	102	1,146
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	22,336	116,324
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	0	11,250
Debt securities, available for sale securities, continuous unrealized loss position, fair value	22,336	127,574
Corporate bonds
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	222	0
Debt securities, available for sale securities, over twelve months, gross unrealized losses	0	607
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	222	607
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	10,663	0
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	0	42,823
Debt securities, available for sale securities, continuous unrealized loss position, fair value	10,663	42,823
Other bonds and obligations
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss [Abstract]
Debt securities, available for sale securities, less than twelve months, gross unrealized losses	0	4
Debt securities, available for sale securities, over twelve months, gross unrealized losses	9	1
Debt securities, available for sale securities, continuous unrealized loss position, accumulated loss	9	5
Debt Securities, Available-for-sale, Unrealized Loss Position [Abstract]
Debt securities, available for sale securities, continuous unrealized loss position, less than twelve months, fair value	0	1,239
Debt securities, available for sale securities, continuous unrealized loss position, over twelve months, fair value	1,064	29
Debt securities, available for sale securities, continuous unrealized loss position, fair value	1,064	1,268
Tax advantaged economic development bonds
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss [Abstract]
Held-to-maturity securities, continuous unrealized loss position, less than twelve months, accumulated loss	9	0
Held-to-maturity securities, continuous unrealized loss position, over twelve months, gross unrealized losses	0	910
Held to maturity securities, accumulated unrecognized holding loss	9	910
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Fair Value [Abstract]
Held to maturity securities, accumulated unrecognized holding loss, less than twelve months, fair value	1,430	0
Held to maturity securities, accumulated unrecognized holding loss, over twelve months, fair value	0	6,925
Held to maturity securities, accumulated unrecognized holding loss, fair value	$ 1,430	$ 6,925

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES Impact of Adoption (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2020	Jun. 30, 2020	Jan. 01, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	$ 9,502,428	$ 8,982,336		$ 9,502,428
Total allowance	$ 63,575	134,414	$ 139,394	63,575
Accounting standards update	us-gaap:AccountingStandardsUpdate201613Member
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	$ 5,874,777
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	448,452	490,111		448,452
Total allowance	2,713	6,657	7,779
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	631,740	535,936		631,740
Total allowance	4,413	3,781	4,299
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	4,034,269
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	429,806
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	673,308	595,791		673,308
Total allowance	4,880	10,995	11,552
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	2,189,780	2,258,935		2,189,780
Total allowance	16,344	32,774	34,707
Commercial And Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	1,522,059
Total allowance	17,243
Commercial And Industrial | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	321,624
Total allowance	2,856
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	2,685,472
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	8,119
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	2,853,385	2,270,458		2,853,385
Total allowance	9,970	39,891	39,004
Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	942,179
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	378,793
Total allowance	1,470
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	483,287	351,151		483,287
Total allowance	3,686	$ 10,147	10,936
Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	35
Total allowance	25,434		0
Cumulative Effect, Period of Adoption, Adjustment | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	187
Total allowance	(342)		0
Cumulative Effect, Period of Adoption, Adjustment | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	252
Total allowance	(1,842)		0
Cumulative Effect, Period of Adoption, Adjustment | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	3,185
Total allowance	6,062		0
Cumulative Effect, Period of Adoption, Adjustment | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	6,540
Total allowance	11,201		0
Cumulative Effect, Period of Adoption, Adjustment | Commercial And Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	(13,372)
Total allowance	(2,696)
Cumulative Effect, Period of Adoption, Adjustment | Commercial And Industrial | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	1,160
Total allowance	507
Cumulative Effect, Period of Adoption, Adjustment | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	1,868
Total allowance	6,799		0
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	10
Total allowance	4,884
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	205
Total allowance	861		0
Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	9,502,463			9,502,463
Total allowance	89,009		139,394	89,009
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				448,639
Total allowance	2,371		7,779	2,371
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				631,992
Total allowance	2,571		4,299	2,571
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				676,493
Total allowance	10,942		11,552	10,942
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,196,320
Total allowance	27,545		34,707	27,545
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial And Industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				1,508,687
Total allowance				14,547
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial And Industrial | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				322,784
Total allowance				3,363
Cumulative Effect, Period of Adoption, Adjusted Balance | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,855,253
Total allowance	16,769		39,004	16,769
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				378,803
Total allowance				6,354
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				483,492
Total allowance	$ 4,547		$ 10,936	$ 4,547

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES Summary of Total Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	$ 8,982,336		$ 9,502,428	$ 9,502,428
Less: Allowance for credit losses on loans	134,414	$ 139,394	63,575	63,575
Net loans	8,847,922		9,438,853	9,438,853
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				5,874,777
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	490,111		448,452	448,452
Less: Allowance for credit losses on loans	6,657	7,779		2,713
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	535,936		631,740	631,740
Less: Allowance for credit losses on loans	3,781	4,299		4,413
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				4,034,269
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				429,806
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	595,791		673,308	673,308
Less: Allowance for credit losses on loans	10,995	11,552		4,880
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	2,258,935		2,189,780	2,189,780
Less: Allowance for credit losses on loans	32,774	34,707		16,344
Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				3,604,463
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	1,819,175		1,522,059	1,840,508
Less: Allowance for credit losses on loans	16,928	17,779		17,243
Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	311,505		321,624
Less: Allowance for credit losses on loans	3,920	5,317		2,856
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,685,472
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				8,119
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	2,270,458		2,853,385	2,853,385
Less: Allowance for credit losses on loans	39,891	39,004		9,970
Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,677,353
Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				942,179
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	349,274		378,793	380,591
Less: Allowance for credit losses on loans	9,321	8,021		1,470
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	351,151		$ 483,287	483,287
Less: Allowance for credit losses on loans	10,147	$ 10,936		3,686
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				7,166,497
Business Activities Loans | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				4,239,573
Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,796,956
Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				382,014
Business Activities Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,414,942
Business Activities Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,414,942
Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				1,442,617
Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,148,458
Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				4,641
Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,143,817
Business Activities Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				778,466
Business Activities Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				273,867
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				2,335,931
Acquired Loans | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				1,635,204
Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				1,237,313
Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				47,792
Acquired Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				1,189,521
Acquired Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				1,189,521
Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				397,891
Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				537,014
Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				3,478
Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				533,536
Acquired Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				163,713
Acquired Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans				$ 106,724
Small Business Administration (SBA), CARES Act, Paycheck Protection Program
Financing Receivable, Allowance for Credit Loss [Line Items]
Net loans	$ 708,100

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES Allowance for Credit Loss Activity (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	$ 139,394	$ 63,575
Charge-offs	(7,776)	(27,482)
Recoveries	1,579	6,796
Provision for Credit Losses	1,217	66,091
Balance at End of Period	134,414	134,414	$ 63,575
Accounting standards update			us-gaap:AccountingStandardsUpdate201613Member
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	7,779	2,713
Charge-offs	0	0
Recoveries	0	0
Provision for Credit Losses	(1,122)	4,286
Balance at End of Period	6,657	6,657	$ 2,713
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	4,299	4,413
Charge-offs	0	(50)
Recoveries	0	0
Provision for Credit Losses	(518)	1,260
Balance at End of Period	3,781	3,781	4,413
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	11,552	4,880
Charge-offs	(58)	(8,670)
Recoveries	38	907
Provision for Credit Losses	(537)	7,816
Balance at End of Period	10,995	10,995	4,880
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	34,707	16,344
Charge-offs	0	(135)
Recoveries	155	290
Provision for Credit Losses	(2,088)	5,074
Balance at End of Period	32,774	32,774	16,344
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	17,779	17,243
Charge-offs	(2,358)	(7,480)
Recoveries	161	3,709
Provision for Credit Losses	1,346	6,152
Balance at End of Period	16,928	16,928	17,243
Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	5,317	2,856
Charge-offs	(3,610)	(6,773)
Recoveries	245	316
Provision for Credit Losses	1,968	7,014
Balance at End of Period	3,920	3,920	2,856
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	39,004	9,970
Charge-offs	(1,085)	(2,212)
Recoveries	842	936
Provision for Credit Losses	1,130	24,398
Balance at End of Period	39,891	39,891	9,970
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	8,021	1,470
Charge-offs	(88)	(322)
Recoveries	36	136
Provision for Credit Losses	1,352	3,153
Balance at End of Period	9,321	9,321	1,470
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	10,936	3,686
Charge-offs	(577)	(1,840)
Recoveries	102	502
Provision for Credit Losses	(314)	6,938
Balance at End of Period	10,147	10,147	3,686
Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	25,434
Balance at End of Period			25,434
Cumulative Effect, Period of Adoption, Adjustment | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	(342)
Balance at End of Period			(342)
Cumulative Effect, Period of Adoption, Adjustment | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	(1,842)
Balance at End of Period			(1,842)
Cumulative Effect, Period of Adoption, Adjustment | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	6,062
Balance at End of Period			6,062
Cumulative Effect, Period of Adoption, Adjustment | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	11,201
Balance at End of Period			11,201
Cumulative Effect, Period of Adoption, Adjustment | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	(2,696)
Balance at End of Period			(2,696)
Cumulative Effect, Period of Adoption, Adjustment | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	507
Balance at End of Period			507
Cumulative Effect, Period of Adoption, Adjustment | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	6,799
Balance at End of Period			6,799
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	4,884
Balance at End of Period			4,884
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	0	861
Balance at End of Period			861
Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	139,394	89,009
Balance at End of Period			89,009
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	7,779	2,371
Balance at End of Period			2,371
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	4,299	2,571
Balance at End of Period			2,571
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	11,552	10,942
Balance at End of Period			10,942
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	34,707	27,545
Balance at End of Period			27,545
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	17,779	14,547
Balance at End of Period			14,547
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	5,317	3,363
Balance at End of Period			3,363
Cumulative Effect, Period of Adoption, Adjusted Balance | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	39,004	16,769
Balance at End of Period			16,769
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	8,021	6,354
Balance at End of Period			6,354
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	$ 10,936	$ 4,547
Balance at End of Period			$ 4,547

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES Allowance for Credit Losses Activity, Unfunded Loan Commitments (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Balance at December 31, 2019	$ 8,593	$ 100
Expense for credit losses	0	500
Balance at September 30, 2020	$ 8,593	8,593	$ 100
Accounting standards update			us-gaap:AccountingStandardsUpdate201613Member
Cumulative Effect, Period of Adoption, Adjustment
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Balance at December 31, 2019		7,993
Balance at September 30, 2020			$ 7,993
Cumulative Effect, Period of Adoption, Adjusted Balance
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Balance at December 31, 2019		$ 8,093
Balance at September 30, 2020			$ 8,093

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES Loan Risk by Category (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans	$ 8,982,336	$ 9,502,428	$ 9,502,428
Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			942,179
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	2,191
2019	1,995
2018	434
2017	1,990
2016	515
Prior	1,954
Revolving Loans Amortized Cost Basis	340,195
Revolving Loans Converted to Term	0
Total loans	349,274	378,793	380,591
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	11,415
2019	40,281
2018	122,867
2017	82,181
2016	45,211
Prior	37,703
Revolving Loans Amortized Cost Basis	11,493
Revolving Loans Converted to Term	0
Total loans	351,151	483,287	483,287
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			5,874,777
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	35,430
2019	241,497
2018	157,729
2017	33,807
2016	17,600
Prior	3,115
Revolving Loans Amortized Cost Basis	933
Revolving Loans Converted to Term	0
Total loans	490,111	448,452	448,452
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	28,876
2019	56,630
2018	79,397
2017	86,385
2016	89,088
Prior	195,384
Revolving Loans Amortized Cost Basis	176
Revolving Loans Converted to Term	0
Total loans	535,936	631,740	631,740
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			4,034,269
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			429,806
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	44,304
2019	92,992
2018	120,221
2017	73,196
2016	39,935
Prior	221,682
Revolving Loans Amortized Cost Basis	3,461
Revolving Loans Converted to Term	0
Total loans	595,791	673,308	673,308
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	141,035
2019	298,218
2018	475,944
2017	278,715
2016	330,753
Prior	716,613
Revolving Loans Amortized Cost Basis	17,657
Revolving Loans Converted to Term	0
Total loans	2,258,935	2,189,780	2,189,780
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	757,341
2019	98,457
2018	201,869
2017	123,987
2016	50,480
Prior	156,147
Revolving Loans Amortized Cost Basis	430,894
Revolving Loans Converted to Term	0
Total loans	1,819,175	1,522,059	1,840,508
Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	38,290
2019	108,790
2018	92,099
2017	38,856
2016	11,500
Prior	14,956
Revolving Loans Amortized Cost Basis	7,014
Revolving Loans Converted to Term	0
Total loans	311,505	321,624
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			2,685,472
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			8,119
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	133,225
2019	163,329
2018	373,761
2017	400,399
2016	392,382
Prior	804,055
Revolving Loans Amortized Cost Basis	3,307
Revolving Loans Converted to Term	0
Total loans	2,270,458	$ 2,853,385	2,853,385
Pass | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	35,430
2019	241,497
2018	155,695
2017	29,807
2016	17,600
Prior	3,115
Revolving Loans Amortized Cost Basis	933
Revolving Loans Converted to Term	0
Total loans	484,077
Pass | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	28,876
2019	56,630
2018	79,397
2017	72,790
2016	89,041
Prior	185,276
Revolving Loans Amortized Cost Basis	29
Revolving Loans Converted to Term	0
Total loans	512,039
Pass | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	44,304
2019	90,869
2018	112,768
2017	71,574
2016	38,231
Prior	205,814
Revolving Loans Amortized Cost Basis	3,461
Revolving Loans Converted to Term	0
Total loans	567,021
Pass | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	133,231
2019	291,079
2018	469,033
2017	250,093
2016	314,902
Prior	583,861
Revolving Loans Amortized Cost Basis	16,967
Revolving Loans Converted to Term	0
Total loans	2,059,166
Pass | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	755,987
2019	96,675
2018	189,565
2017	121,633
2016	47,911
Prior	150,299
Revolving Loans Amortized Cost Basis	401,356
Revolving Loans Converted to Term	0
Total loans	1,763,426
Pass | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	34,814
2019	78,318
2018	78,149
2017	33,573
2016	7,717
Prior	14,585
Revolving Loans Amortized Cost Basis	4,614
Revolving Loans Converted to Term	0
Total loans	251,770
Pass | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	133,186
2019	163,232
2018	373,222
2017	399,237
2016	391,953
Prior	794,072
Revolving Loans Amortized Cost Basis	3,260
Revolving Loans Converted to Term	0
Total loans	2,258,162
Special mention
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			75,284
Special mention | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	0
Special mention | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	0
2017	13,595
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	13,595
Special mention | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	2,123
2018	1,815
2017	0
2016	0
Prior	2,001
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	5,939
Special mention | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	295
2018	3,094
2017	17,254
2016	12,901
Prior	68,838
Revolving Loans Amortized Cost Basis	495
Revolving Loans Converted to Term	0
Total loans	102,877
Special mention | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	1,507
2018	5,950
2017	693
2016	604
Prior	0
Revolving Loans Amortized Cost Basis	20,614
Revolving Loans Converted to Term	0
Total loans	29,368
Special mention | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	933
2019	1,100
2018	1,944
2017	741
2016	497
Prior	64
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	5,279
Special mention | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	39
2019	0
2018	0
2017	0
2016	0
Prior	468
Revolving Loans Amortized Cost Basis	38
Revolving Loans Converted to Term	0
Total loans	545
Substandard
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			$ 122,424
Substandard | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	2,034
2017	4,000
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	6,034
Substandard | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	47
Prior	10,108
Revolving Loans Amortized Cost Basis	147
Revolving Loans Converted to Term	0
Total loans	10,302
Substandard | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	5,638
2017	1,622
2016	1,704
Prior	13,867
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	22,831
Substandard | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	7,804
2019	6,844
2018	3,817
2017	11,368
2016	2,950
Prior	63,914
Revolving Loans Amortized Cost Basis	195
Revolving Loans Converted to Term	0
Total loans	96,892
Substandard | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	1,354
2019	275
2018	6,354
2017	1,661
2016	1,965
Prior	5,848
Revolving Loans Amortized Cost Basis	8,522
Revolving Loans Converted to Term	0
Total loans	25,979
Substandard | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	2,543
2019	29,372
2018	12,006
2017	4,542
2016	3,286
Prior	307
Revolving Loans Amortized Cost Basis	2,400
Revolving Loans Converted to Term	0
Total loans	54,456
Substandard | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	97
2018	539
2017	1,162
2016	429
Prior	9,515
Revolving Loans Amortized Cost Basis	9
Revolving Loans Converted to Term	0
Total loans	11,751
Doubtful | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	402
Revolving Loans Converted to Term	0
Total loans	402
Doubtful | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	0
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	0
Performing | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	2,191
2019	1,995
2018	432
2017	1,990
2016	515
Prior	1,954
Revolving Loans Amortized Cost Basis	336,569
Revolving Loans Converted to Term	0
Total loans	345,646
Performing | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	11,381
2019	39,877
2018	121,304
2017	80,701
2016	43,513
Prior	37,256
Revolving Loans Amortized Cost Basis	11,464
Revolving Loans Converted to Term	0
Total loans	345,496
Nonperforming | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	0
2019	0
2018	2
2017	0
2016	0
Prior	0
Revolving Loans Amortized Cost Basis	3,626
Revolving Loans Converted to Term	0
Total loans	3,628
Nonperforming | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
2020	34
2019	404
2018	1,563
2017	1,480
2016	1,698
Prior	447
Revolving Loans Amortized Cost Basis	29
Revolving Loans Converted to Term	0
Total loans	$ 5,655

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans Past Due (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	$ 87,892
Current	8,894,444
Total loans	8,982,336	$ 9,502,428	$ 9,502,428
Past Due 90 Days or Greater and Accruing	12,876
Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			5,874,777
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	2,130
Current	487,981
Total loans	490,111	448,452	448,452
Past Due 90 Days or Greater and Accruing	0
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	4,909
Current	531,027
Total loans	535,936	631,740	631,740
Past Due 90 Days or Greater and Accruing	163
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			4,034,269
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			429,806
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	10,314
Current	585,477
Total loans	595,791	673,308	673,308
Past Due 90 Days or Greater and Accruing	179
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	14,615
Current	2,244,320
Total loans	2,258,935	2,189,780	2,189,780
Past Due 90 Days or Greater and Accruing	7,338
Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			3,604,463
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	20,167
Current	1,799,008
Total loans	1,819,175	1,522,059	1,840,508
Past Due 90 Days or Greater and Accruing	3,443
Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	4,967
Current	306,538
Total loans	311,505	321,624
Past Due 90 Days or Greater and Accruing	0
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			2,685,472
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			8,119
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	15,944
Current	2,254,514
Total loans	2,270,458	2,853,385	2,853,385
Past Due 90 Days or Greater and Accruing	1,310
Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			2,677,353
Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			942,179
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	4,801
Current	344,473
Total loans	349,274	378,793	380,591
Past Due 90 Days or Greater and Accruing	394
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	10,045
Current	341,106
Total loans	351,151	$ 483,287	483,287
Past Due 90 Days or Greater and Accruing	49
Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			561,588
30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	15,314
30-59 Days Past Due | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	50
30-59 Days Past Due | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	278
30-59 Days Past Due | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	896
30-59 Days Past Due | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	1,377
30-59 Days Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	3,832
30-59 Days Past Due | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	766
30-59 Days Past Due | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	4,080
30-59 Days Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	598
30-59 Days Past Due | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	3,437
60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	12,312
60-89 Days Past Due | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	46
60-89 Days Past Due | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	3,584
60-89 Days Past Due | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	948
60-89 Days Past Due | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	2,826
60-89 Days Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	2,592
60-89 Days Past Due | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	232
60-89 Days Past Due | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	999
60-89 Days Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	181
60-89 Days Past Due | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	904
90 Days or Greater Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	60,266
90 Days or Greater Past Due | Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	2,034
90 Days or Greater Past Due | Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	1,047
90 Days or Greater Past Due | Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	8,470
90 Days or Greater Past Due | Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	10,412
90 Days or Greater Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	13,743
90 Days or Greater Past Due | Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	3,969
90 Days or Greater Past Due | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	10,865
90 Days or Greater Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	4,022
90 Days or Greater Past Due | Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due	$ 5,704
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			47,128
Current			7,119,369
Total loans			7,166,497
Past Due 90 Days or Greater and Accruing			975
Business Activities Loans | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			4,239,573
Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			16,135
Current			2,780,821
Total loans			2,796,956
Past Due 90 Days or Greater and Accruing			0
Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Current			382,014
Total loans			382,014
Past Due 90 Days or Greater and Accruing			0
Business Activities Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			2,414,942
Business Activities Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			16,135
Current			2,398,807
Total loans			2,414,942
Past Due 90 Days or Greater and Accruing			0
Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			15,536
Current			1,427,081
Total loans			1,442,617
Past Due 90 Days or Greater and Accruing			122
Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			5,733
Current			2,142,725
Total loans			2,148,458
Past Due 90 Days or Greater and Accruing			800
Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Current			4,641
Total loans			4,641
Past Due 90 Days or Greater and Accruing			0
Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			5,733
Current			2,138,084
Total loans			2,143,817
Past Due 90 Days or Greater and Accruing			800
Business Activities Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			9,724
Current			768,742
Total loans			778,466
Past Due 90 Days or Greater and Accruing			53
Business Activities Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,296
Current			272,571
Total loans			273,867
Past Due 90 Days or Greater and Accruing			52
Business Activities Loans | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			8,428
Current			496,171
Total loans			504,599
Past Due 90 Days or Greater and Accruing			1
Business Activities Loans | 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			9,791
Business Activities Loans | 30-59 Days Past Due | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			423
Business Activities Loans | 30-59 Days Past Due | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 30-59 Days Past Due | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			423
Business Activities Loans | 30-59 Days Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			2,841
Business Activities Loans | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,669
Business Activities Loans | 30-59 Days Past Due | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 30-59 Days Past Due | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,669
Business Activities Loans | 30-59 Days Past Due | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			4,858
Business Activities Loans | 30-59 Days Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			149
Business Activities Loans | 30-59 Days Past Due | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			4,709
Business Activities Loans | 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			3,826
Business Activities Loans | 60-89 Days Past Due | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			89
Business Activities Loans | 60-89 Days Past Due | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 60-89 Days Past Due | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			89
Business Activities Loans | 60-89 Days Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			2,033
Business Activities Loans | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			714
Business Activities Loans | 60-89 Days Past Due | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 60-89 Days Past Due | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			714
Business Activities Loans | 60-89 Days Past Due | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			990
Business Activities Loans | 60-89 Days Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 60-89 Days Past Due | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			990
Business Activities Loans | 90 Days or Greater Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			33,511
Business Activities Loans | 90 Days or Greater Past Due | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			15,623
Business Activities Loans | 90 Days or Greater Past Due | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 90 Days or Greater Past Due | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			15,623
Business Activities Loans | 90 Days or Greater Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			10,662
Business Activities Loans | 90 Days or Greater Past Due | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			3,350
Business Activities Loans | 90 Days or Greater Past Due | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Business Activities Loans | 90 Days or Greater Past Due | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			3,350
Business Activities Loans | 90 Days or Greater Past Due | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			3,876
Business Activities Loans | 90 Days or Greater Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,147
Business Activities Loans | 90 Days or Greater Past Due | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			2,729
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			20,793
Current			61,419
Total loans			2,335,931
Past Due 90 Days or Greater and Accruing			6,404
Acquired Loans | Commercial
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			1,635,204
Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			14,399
Current			23,035
Total loans			1,237,313
Past Due 90 Days or Greater and Accruing			5,751
Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Current			1,396
Total loans			47,792
Past Due 90 Days or Greater and Accruing			0
Acquired Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total loans			1,189,521
Acquired Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			14,399
Current			21,639
Total loans			1,189,521
Past Due 90 Days or Greater and Accruing			5,751
Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			2,462
Current			26,718
Total loans			397,891
Past Due 90 Days or Greater and Accruing			442
Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			2,168
Current			10,840
Total loans			537,014
Past Due 90 Days or Greater and Accruing			139
Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Current			0
Total loans			3,478
Past Due 90 Days or Greater and Accruing			0
Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			2,168
Current			10,840
Total loans			533,536
Past Due 90 Days or Greater and Accruing			139
Acquired Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,764
Current			826
Total loans			163,713
Past Due 90 Days or Greater and Accruing			72
Acquired Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,357
Current			540
Total loans			106,724
Past Due 90 Days or Greater and Accruing			72
Acquired Loans | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			407
Current			286
Total loans			56,989
Past Due 90 Days or Greater and Accruing			0
Acquired Loans | 30-59 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			6,006
Acquired Loans | 30-59 Days Past Due | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			3,907
Acquired Loans | 30-59 Days Past Due | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Acquired Loans | 30-59 Days Past Due | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			3,907
Acquired Loans | 30-59 Days Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			888
Acquired Loans | 30-59 Days Past Due | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			745
Acquired Loans | 30-59 Days Past Due | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Acquired Loans | 30-59 Days Past Due | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			745
Acquired Loans | 30-59 Days Past Due | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			466
Acquired Loans | 30-59 Days Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			346
Acquired Loans | 30-59 Days Past Due | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			120
Acquired Loans | 60-89 Days Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,279
Acquired Loans | 60-89 Days Past Due | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			245
Acquired Loans | 60-89 Days Past Due | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Acquired Loans | 60-89 Days Past Due | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			245
Acquired Loans | 60-89 Days Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			299
Acquired Loans | 60-89 Days Past Due | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			491
Acquired Loans | 60-89 Days Past Due | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Acquired Loans | 60-89 Days Past Due | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			491
Acquired Loans | 60-89 Days Past Due | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			244
Acquired Loans | 60-89 Days Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			222
Acquired Loans | 60-89 Days Past Due | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			22
Acquired Loans | 90 Days or Greater Past Due
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			13,508
Acquired Loans | 90 Days or Greater Past Due | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			10,247
Acquired Loans | 90 Days or Greater Past Due | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Acquired Loans | 90 Days or Greater Past Due | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			10,247
Acquired Loans | 90 Days or Greater Past Due | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,275
Acquired Loans | 90 Days or Greater Past Due | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			932
Acquired Loans | 90 Days or Greater Past Due | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			0
Acquired Loans | 90 Days or Greater Past Due | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			932
Acquired Loans | 90 Days or Greater Past Due | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			1,054
Acquired Loans | 90 Days or Greater Past Due | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			789
Acquired Loans | 90 Days or Greater Past Due | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Total Past Due			$ 265

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES Summary of Nonaccrual Loans and Loans Past Due (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	$ 47,390	$ 44,884	$ 39,640	$ 39,640
Nonaccrual With No Related Allowance	20,474
Past Due 90 Days or Greater and Accruing	12,876
Interest Income Recognized on Nonaccrual	0
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	2,034	0	0
Nonaccrual With No Related Allowance	2,034
Past Due 90 Days or Greater and Accruing	0
Interest Income Recognized on Nonaccrual	0
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	884	753	811
Nonaccrual With No Related Allowance	598
Past Due 90 Days or Greater and Accruing	163
Interest Income Recognized on Nonaccrual	0
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				20,119
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	8,291	6,513	15,389
Nonaccrual With No Related Allowance	2,429
Past Due 90 Days or Greater and Accruing	179
Interest Income Recognized on Nonaccrual	0
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,074	2,372	1,031
Nonaccrual With No Related Allowance	2,170
Past Due 90 Days or Greater and Accruing	7,338
Interest Income Recognized on Nonaccrual	0
Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				20,119
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	10,300	8,103	5,465	11,373
Nonaccrual With No Related Allowance	3,869
Past Due 90 Days or Greater and Accruing	3,443
Interest Income Recognized on Nonaccrual	0
Financing receivable, nonaccrual, medallion loans, fair value	2,800
Financing receivable, nonaccrual, medallion loans, contractual balance	66,400
Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,969	6,173	5,753
Nonaccrual With No Related Allowance	2,959
Past Due 90 Days or Greater and Accruing	0
Interest Income Recognized on Nonaccrual	0
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				3,343
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	9,555	13,997	6,411
Nonaccrual With No Related Allowance	5,876
Past Due 90 Days or Greater and Accruing	1,310
Interest Income Recognized on Nonaccrual	0
Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				3,343
Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				4,805
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,628	2,405	1,798	1,812
Nonaccrual With No Related Allowance	490
Past Due 90 Days or Greater and Accruing	394
Interest Income Recognized on Nonaccrual	0
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	5,655	$ 4,568	$ 2,982
Nonaccrual With No Related Allowance	49
Past Due 90 Days or Greater and Accruing	49
Interest Income Recognized on Nonaccrual	$ 0
Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				2,993
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				32,536
Past Due 90 Days or Greater and Accruing				975
Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				15,623
Past Due 90 Days or Greater and Accruing				0
Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Past Due 90 Days or Greater and Accruing				0
Business Activities Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				15,623
Past Due 90 Days or Greater and Accruing				0
Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				10,540
Past Due 90 Days or Greater and Accruing				122
Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				2,550
Past Due 90 Days or Greater and Accruing				800
Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Past Due 90 Days or Greater and Accruing				0
Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				2,550
Past Due 90 Days or Greater and Accruing				800
Business Activities Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				3,823
Past Due 90 Days or Greater and Accruing				53
Business Activities Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				1,095
Past Due 90 Days or Greater and Accruing				52
Business Activities Loans | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				2,728
Past Due 90 Days or Greater and Accruing				1
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				7,104
Past Due 90 Days or Greater and Accruing				6,404
Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				4,496
Past Due 90 Days or Greater and Accruing				5,751
Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Past Due 90 Days or Greater and Accruing				0
Acquired Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				4,496
Past Due 90 Days or Greater and Accruing				5,751
Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				833
Past Due 90 Days or Greater and Accruing				442
Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				793
Past Due 90 Days or Greater and Accruing				139
Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Past Due 90 Days or Greater and Accruing				0
Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				793
Past Due 90 Days or Greater and Accruing				139
Acquired Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				982
Past Due 90 Days or Greater and Accruing				72
Acquired Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				717
Past Due 90 Days or Greater and Accruing				72
Acquired Loans | Consumer loans | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				265
Past Due 90 Days or Greater and Accruing				$ 0

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES Summary of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	$ 47,390	$ 44,884	$ 39,640	$ 39,640
Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	23,856
Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	59
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,203
Commercial | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	2,034	0	0
Commercial | Construction | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	2,389
Commercial | Construction | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial | Construction | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial | Commercial multifamily
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	884	753	811
Commercial | Commercial multifamily | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	598
Commercial | Commercial multifamily | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial | Commercial multifamily | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				20,119
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Commercial real estate | Commercial real estate owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	8,291	6,513	15,389
Commercial real estate | Commercial real estate owner occupied | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	8,956
Commercial real estate | Commercial real estate owner occupied | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial real estate | Commercial real estate owner occupied | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial real estate | Commercial real estate non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,074	2,372	1,031
Commercial real estate | Commercial real estate non-owner occupied | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,819
Commercial real estate | Commercial real estate non-owner occupied | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial real estate | Commercial real estate non-owner occupied | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	10,300	8,103	5,465	11,373
Commercial and industrial loans | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	2,506
Commercial and industrial loans | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	59
Commercial and industrial loans | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	245
Commercial and industrial loans | Commercial and industrial - other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,969	6,173	5,753
Commercial and industrial loans | Commercial and industrial - other | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial and industrial loans | Commercial and industrial - other | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Commercial and industrial loans | Commercial and industrial - other | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	2,958
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				3,343
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				0
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	9,555	13,997	6,411
Residential mortgages | Residential real estate | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	5,290
Residential mortgages | Residential real estate | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Residential mortgages | Residential real estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans				4,805
Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	3,628	2,405	1,798	$ 1,812
Consumer loans | Home equity | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	272
Consumer loans | Home equity | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Consumer loans | Home equity | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Consumer loans | Consumer other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	5,655	$ 4,568	$ 2,982
Consumer loans | Consumer other | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	26
Consumer loans | Consumer other | Investment Securities/Cash
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	0
Consumer loans | Consumer other | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Non-accrual loans	$ 0

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES Schedule of Troubled Debt Restructurings, Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	$ 19,713	$ 25,089	$ 19,316	$ 27,415
Principal Payments	(221)	(3,876)	(6,092)	(5,664)
TDR Status Change	0	0	0	0
Other reductions	1,111	(1,548)	(3,601)	(2,703)
Newly identified TDRs	611	65	11,591	682
Balance at end of the period	21,214	$ 19,730	21,214	$ 19,730
Commercial | Construction
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	0		0
Principal Payments	0		0
TDR Status Change	0		0
Other reductions	0		0
Newly identified TDRs	0		0
Balance at end of the period	0		0
Commercial | Commercial multifamily
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	779		793
Principal Payments	(12)		(26)
TDR Status Change	0		0
Other reductions	0		0
Newly identified TDRs	0		0
Balance at end of the period	767		767
Commercial real estate | Commercial real estate owner occupied
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	2,919		13,331
Principal Payments	(19)		(5,721)
TDR Status Change	0		0
Other reductions	0		(4,710)
Newly identified TDRs	18		18
Balance at end of the period	2,918		2,918
Commercial real estate | Commercial real estate non-owner occupied
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	11,166		1,373
Principal Payments	0		0
TDR Status Change	0		0
Other reductions	1,241		1,241
Newly identified TDRs	194		9,987
Balance at end of the period	12,601		12,601
Commercial and industrial loans
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	1,080		1,109
Principal Payments	(12)		(41)
TDR Status Change	0		0
Other reductions	(2)		(2)
Newly identified TDRs	0		0
Balance at end of the period	1,066		1,066
Commercial and industrial loans | Commercial and industrial - other
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	1,483		340
Principal Payments	(115)		(157)
TDR Status Change	0		0
Other reductions	(56)		(58)
Newly identified TDRs	399		1,586
Balance at end of the period	1,711		1,711
Residential mortgages | Residential real estate
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	1,968		2,045
Principal Payments	(57)		(134)
TDR Status Change	0		0
Other reductions	0		0
Newly identified TDRs	0		0
Balance at end of the period	1,911		1,911
Consumer loans | Home equity
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	275		277
Principal Payments	(3)		(5)
TDR Status Change	0		0
Other reductions	(72)		(72)
Newly identified TDRs	0		0
Balance at end of the period	200		200
Consumer loans | Consumer other
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of the period	43		48
Principal Payments	(3)		(8)
TDR Status Change	0		0
Other reductions	0		0
Newly identified TDRs	0		0
Balance at end of the period	$ 40		$ 40

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans Modified as Troubled Debt Restructurings (Details) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2020USD ($)Loan	Sep. 30, 2019Loan	Sep. 30, 2019USD ($)	Sep. 30, 2019modification	Sep. 30, 2020USD ($)Loan	Sep. 30, 2019Loan	Sep. 30, 2019USD ($)	Sep. 30, 2019modification
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications	10,000	2,000		2	15,000	7,000		7
Pre-Modification Outstanding Recorded Investment	$ 611		$ 65		$ 11,591		$ 685
Post-Modification Outstanding Recorded Investment	$ 611		65		$ 11,591		682
Commercial | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | modification				0				2
Pre-Modification Outstanding Recorded Investment			0				145
Post-Modification Outstanding Recorded Investment			0				145
Commercial and industrial loans | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | modification				0				3
Pre-Modification Outstanding Recorded Investment			0				475
Post-Modification Outstanding Recorded Investment			0				472
Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Number of Modifications | modification				2				2
Pre-Modification Outstanding Recorded Investment			65				65
Post-Modification Outstanding Recorded Investment			$ 65				$ 65

LOANS AND ALLOWANCE FOR CRED_13

LOANS AND ALLOWANCE FOR CREDIT LOSSES Unamortized Net Costs and Premiums (Details) $ in Thousands	Dec. 31, 2019USD ($)
Credit Loss [Abstract]
Unamortized net loan origination costs	$ 13,259
Unamortized net premium on purchased loans	2,643
Total unamortized net costs and premiums	$ 15,902

LOANS AND ALLOWANCE FOR CRED_14

LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans and Debt Securities Acquired with Deteriorated Credit Quality (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 5,420	$ 2,840
Acquisitions	0	4,200
Accretion	(2,872)	(6,470)
Net reclassification from nonaccretable difference	2,066	4,195
Payments received, net	(196)	(356)
Reclassification to TDR	0	9
Balance at end of period	$ 4,418	$ 4,418

LOANS AND ALLOWANCE FOR CRED_15

LOANS AND ALLOWANCE FOR CREDIT LOSSES Loans Evaluated For Impairment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 8,982,336	$ 9,502,428	$ 9,502,428
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,034,269
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 1,819,175	$ 1,522,059	1,840,508
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,685,472
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			942,179
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			5,652
Purchased credit-impaired loans			61,419
Collectively evaluated			2,268,860
Financing receivable, before allowance for credit loss			2,335,931
Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			4,241
Purchased credit-impaired loans			23,035
Collectively evaluated			1,210,037
Financing receivable, before allowance for credit loss			1,237,313
Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			464
Purchased credit-impaired loans			26,718
Collectively evaluated			370,709
Financing receivable, before allowance for credit loss			397,891
Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			372
Purchased credit-impaired loans			10,840
Collectively evaluated			525,802
Financing receivable, before allowance for credit loss			537,014
Acquired Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			575
Purchased credit-impaired loans			826
Collectively evaluated			162,312
Financing receivable, before allowance for credit loss			163,713
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			32,008
Collectively evaluated			7,134,489
Financing receivable, before allowance for credit loss			7,166,497
Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			19,192
Collectively evaluated			2,777,764
Financing receivable, before allowance for credit loss			2,796,956
Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			9,167
Collectively evaluated			1,433,450
Financing receivable, before allowance for credit loss			1,442,617
Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			3,019
Collectively evaluated			2,145,439
Financing receivable, before allowance for credit loss			2,148,458
Business Activities Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment			630
Collectively evaluated			777,836
Financing receivable, before allowance for credit loss			$ 778,466

LOANS AND ALLOWANCE FOR CRED_16

LOANS AND ALLOWANCE FOR CREDIT LOSSES Summary of Impaired Loans (Details) $ in Thousands	Dec. 31, 2019USD ($)
Business Activities Loans
Recorded Investment
Total	$ 31,879
Unpaid Principal Balance
Total	65,627
Related Allowance
With an allowance recorded	294
Business Activities Loans | Commercial real estate
Recorded Investment
Total	19,226
Unpaid Principal Balance
Total	38,904
Related Allowance
With an allowance recorded	20
Business Activities Loans | Commercial real estate | Other commercial real estate
Recorded Investment
With no related allowance	18,676
With an allowance recorded	550
Unpaid Principal Balance
With no related allowance	37,493
With an allowance recorded	1,411
Related Allowance
With an allowance recorded	20
Business Activities Loans | Commercial and industrial loans
Recorded Investment
With no related allowance	4,805
With an allowance recorded	4,166
Total	8,971
Unpaid Principal Balance
With no related allowance	10,104
With an allowance recorded	12,136
Total	22,240
Related Allowance
With an allowance recorded	122
Business Activities Loans | Residential mortgages
Recorded Investment
Total	3,048
Unpaid Principal Balance
Total	3,623
Related Allowance
With an allowance recorded	109
Business Activities Loans | Residential mortgages | 1-4 Family
Recorded Investment
With no related allowance	433
With an allowance recorded	2,615
Unpaid Principal Balance
With no related allowance	699
With an allowance recorded	2,924
Related Allowance
With an allowance recorded	109
Business Activities Loans | Consumer
Recorded Investment
Total	634
Unpaid Principal Balance
Total	860
Related Allowance
With an allowance recorded	43
Business Activities Loans | Consumer | Other commercial real estate
Recorded Investment
With no related allowance	0
With an allowance recorded	8
Unpaid Principal Balance
With no related allowance	0
With an allowance recorded	8
Related Allowance
With an allowance recorded	1
Business Activities Loans | Consumer | Home equity
Recorded Investment
With no related allowance	32
With an allowance recorded	594
Unpaid Principal Balance
With no related allowance	238
With an allowance recorded	614
Related Allowance
With an allowance recorded	42
Acquired Loans
Recorded Investment
Total	5,650
Unpaid Principal Balance
Total	9,040
Related Allowance
With an allowance recorded	118
Acquired Loans | Commercial real estate
Recorded Investment
Total	4,233
Unpaid Principal Balance
Total	7,071
Related Allowance
With an allowance recorded	97
Acquired Loans | Commercial real estate | Other commercial real estate
Recorded Investment
With no related allowance	3,200
With an allowance recorded	1,033
Unpaid Principal Balance
With no related allowance	6,021
With an allowance recorded	1,050
Related Allowance
With an allowance recorded	97
Acquired Loans | Commercial and industrial loans
Recorded Investment
With no related allowance	437
With an allowance recorded	28
Total	465
Unpaid Principal Balance
With no related allowance	532
With an allowance recorded	30
Total	562
Related Allowance
With an allowance recorded	1
Acquired Loans | Residential mortgages
Recorded Investment
Total	376
Unpaid Principal Balance
Total	403
Related Allowance
With an allowance recorded	8
Acquired Loans | Residential mortgages | 1-4 Family
Recorded Investment
With no related allowance	292
With an allowance recorded	84
Unpaid Principal Balance
With no related allowance	293
With an allowance recorded	110
Related Allowance
With an allowance recorded	8
Acquired Loans | Consumer
Recorded Investment
Total	576
Unpaid Principal Balance
Total	1,004
Related Allowance
With an allowance recorded	12
Acquired Loans | Consumer | Other commercial real estate
Recorded Investment
With no related allowance	0
With an allowance recorded	39
Unpaid Principal Balance
With no related allowance	0
With an allowance recorded	37
Related Allowance
With an allowance recorded	6
Acquired Loans | Consumer | Home equity
Recorded Investment
With no related allowance	416
With an allowance recorded	121
Unpaid Principal Balance
With no related allowance	844
With an allowance recorded	123
Related Allowance
With an allowance recorded	$ 6

LOANS AND ALLOWANCE FOR CRED_17

LOANS AND ALLOWANCE FOR CREDIT LOSSES Average Recorded Investment and Interest Income Recognized on Impaired Loans (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Additional funds committed	$ 0
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	28,997,000
Impaired financing receivable, interest income, cash basis method	2,212,000
Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	20,179,000
Impaired financing receivable, interest income, cash basis method	693,000
Business Activities Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	19,805,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	586,000
Impaired financing receivable, with related allowance, average recorded investment	374,000
Impaired financing receivable, with related allowance, interest income, cash basis method	107,000
Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	5,698,000
Impaired financing receivable, interest income, cash basis method	1,316,000
Business Activities Loans | Commercial and industrial loans | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	3,165,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	523,000
Impaired financing receivable, with related allowance, average recorded investment	2,533,000
Impaired financing receivable, with related allowance, interest income, cash basis method	793,000
Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	2,612,000
Impaired financing receivable, interest income, cash basis method	167,000
Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	185,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	17,000
Impaired financing receivable, with related allowance, average recorded investment	2,427,000
Impaired financing receivable, with related allowance, interest income, cash basis method	150,000
Business Activities Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	508,000
Impaired financing receivable, interest income, cash basis method	36,000
Business Activities Loans | Consumer loans | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	0
Impaired financing receivable, with no related allowance, interest income, cash basis method	0
Impaired financing receivable, with related allowance, average recorded investment	11,000
Impaired financing receivable, with related allowance, interest income, cash basis method	1,000
Business Activities Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	148,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	3,000
Impaired financing receivable, with related allowance, average recorded investment	349,000
Impaired financing receivable, with related allowance, interest income, cash basis method	32,000
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	3,991,000
Impaired financing receivable, interest income, cash basis method	278,000
Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	2,608,000
Impaired financing receivable, interest income, cash basis method	176,000
Acquired Loans | Commercial real estate | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	1,603,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	117,000
Impaired financing receivable, with related allowance, average recorded investment	1,005,000
Impaired financing receivable, with related allowance, interest income, cash basis method	59,000
Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	470,000
Impaired financing receivable, interest income, cash basis method	53,000
Acquired Loans | Commercial and industrial loans | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	441,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	51,000
Impaired financing receivable, with related allowance, average recorded investment	29,000
Impaired financing receivable, with related allowance, interest income, cash basis method	2,000
Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	329,000
Impaired financing receivable, interest income, cash basis method	18,000
Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	241,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	11,000
Impaired financing receivable, with related allowance, average recorded investment	88,000
Impaired financing receivable, with related allowance, interest income, cash basis method	7,000
Acquired Loans | Consumer loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, average recorded investment	584,000
Impaired financing receivable, interest income, cash basis method	31,000
Acquired Loans | Consumer loans | Other commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	0
Impaired financing receivable, with no related allowance, interest income, cash basis method	0
Impaired financing receivable, with related allowance, average recorded investment	41,000
Impaired financing receivable, with related allowance, interest income, cash basis method	2,000
Acquired Loans | Consumer loans | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Impaired financing receivable, with no related allowance, average recorded investment	475,000
Impaired financing receivable, with no related allowance, interest income, cash basis method	23,000
Impaired financing receivable, with related allowance, average recorded investment	68,000
Impaired financing receivable, with related allowance, interest income, cash basis method	$ 6,000

LOANS AND ALLOWANCE FOR CRED_18

LOANS AND ALLOWANCE FOR CREDIT LOSSES Allowance for Loan Losses - Pre Adoption of ASC 326 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Allowance for Loan and Lease Losses [Roll Forward]
Charged-off loans	$ 7,776		$ 27,482
Provision/(releases) for loan losses	1,200	$ 22,600	65,878	$ 30,068
Commercial and industrial loans
Allowance for Loan and Lease Losses [Roll Forward]
Charged-off loans	$ 2,358		$ 7,480
Business Activities Loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		55,432		56,139
Charged-off loans		23,231		30,069
Recoveries on charged-off loans		808		1,700
Provision/(releases) for loan losses		23,187		28,426
Balance at end of period		56,196		56,196
Business Activities Loans | Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		22,408		21,732
Charged-off loans		3,061		5,019
Recoveries on charged-off loans		286		561
Provision/(releases) for loan losses		3,815		6,174
Balance at end of period		23,448		23,448
Business Activities Loans | Commercial and industrial loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		18,849		16,504
Charged-off loans		19,315		22,171
Recoveries on charged-off loans		469		895
Provision/(releases) for loan losses		18,929		23,704
Balance at end of period		18,932		18,932
Business Activities Loans | Residential mortgages
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		8,834		10,535
Charged-off loans		95		343
Recoveries on charged-off loans		0		58
Provision/(releases) for loan losses		23		(1,488)
Balance at end of period		8,762		8,762
Business Activities Loans | Consumer loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		5,341		7,368
Charged-off loans		760		2,536
Recoveries on charged-off loans		53		186
Provision/(releases) for loan losses		420		36
Balance at end of period		5,054		5,054
Acquired Loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		6,724		5,330
Charged-off loans		293		2,000
Recoveries on charged-off loans		190		1,062
Provision/(releases) for loan losses		(587)		1,642
Balance at end of period		6,034		6,034
Acquired Loans | Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		4,562		3,153
Charged-off loans		20		824
Recoveries on charged-off loans		36		536
Provision/(releases) for loan losses		(648)		1,065
Balance at end of period		3,930		3,930
Acquired Loans | Commercial and industrial loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		870		1,064
Charged-off loans		89		460
Recoveries on charged-off loans		85		311
Provision/(releases) for loan losses		20		(29)
Balance at end of period		886		886
Acquired Loans | Residential mortgages
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		882		630
Charged-off loans		97		201
Recoveries on charged-off loans		52		112
Provision/(releases) for loan losses		7		303
Balance at end of period		844		844
Acquired Loans | Consumer loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance at beginning of period		410		483
Charged-off loans		87		515
Recoveries on charged-off loans		17		103
Provision/(releases) for loan losses		34		303
Balance at end of period		$ 374		$ 374

LOANS AND ALLOWANCE FOR CRED_19

LOANS AND ALLOWANCE FOR CREDIT LOSSES Credit Risk Profile by Creditworthiness Category (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 8,982,336	$ 9,502,428	$ 9,502,428
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			942,179
Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	349,274	378,793	380,591
Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			561,588
Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	1,819,175	1,522,059	1,840,508
Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,685,472
Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,677,353
Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			8,119
Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	2,270,458	$ 2,853,385	2,853,385
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,034,269
Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			429,806
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			7,166,497
Business Activities Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			778,466
Business Activities Loans | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			273,867
Business Activities Loans | Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			504,599
Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,442,617
Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,148,458
Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,143,817
Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,641
Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,796,956
Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			382,014
Business Activities Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,414,942
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,335,931
Acquired Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			163,713
Acquired Loans | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			106,724
Acquired Loans | Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			56,989
Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			397,891
Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			537,014
Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			533,536
Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			3,478
Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,237,313
Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			47,792
Acquired Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,189,521
Pass | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	1,763,426
Pass | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	2,258,162
Pass | Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,366,342
Pass | Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,144,394
Pass | Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,139,753
Pass | Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,641
Pass | Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,736,389
Pass | Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			382,014
Pass | Business Activities Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,354,375
Pass | Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			373,744
Pass | Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			531,760
Pass | Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			528,282
Pass | Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			3,478
Pass | Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,176,729
Pass | Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			46,396
Pass | Acquired Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,130,333
Special mention
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			75,284
Special mention | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	29,368
Special mention | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	545
Special mention | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			63,943
Special mention | Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			50,072
Special mention | Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			714
Special mention | Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			714
Special mention | Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Special mention | Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			12,167
Special mention | Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Special mention | Business Activities Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			12,167
Special mention | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			11,341
Special mention | Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,404
Special mention | Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			592
Special mention | Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			592
Special mention | Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Special mention | Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			5,993
Special mention | Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Special mention | Acquired Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			5,993
Substandard
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			122,424
Substandard | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	25,979
Substandard | Residential mortgages | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	11,751
Substandard | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			49,293
Substandard | Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			24,112
Substandard | Business Activities Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			3,350
Substandard | Business Activities Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			3,350
Substandard | Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Substandard | Business Activities Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			48,400
Substandard | Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Substandard | Business Activities Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			48,400
Substandard | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			73,131
Substandard | Acquired Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			19,743
Substandard | Acquired Loans | Residential mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,662
Substandard | Acquired Loans | Residential mortgages | 1 to 4 Family
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			4,662
Substandard | Acquired Loans | Residential mortgages | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			0
Substandard | Acquired Loans | Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			54,591
Substandard | Acquired Loans | Commercial real estate | Construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,396
Substandard | Acquired Loans | Commercial real estate | Residential real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			53,195
Doubtful | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	402
Doubtful | Business Activities Loans | Commercial and industrial loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,091
Performing | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	345,646
Performing | Business Activities Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			774,643
Performing | Business Activities Loans | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			272,772
Performing | Business Activities Loans | Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			501,871
Performing | Acquired Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			162,731
Performing | Acquired Loans | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			106,007
Performing | Acquired Loans | Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			56,724
Nonperforming | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 3,628
Nonperforming | Business Activities Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			3,823
Nonperforming | Business Activities Loans | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			1,095
Nonperforming | Business Activities Loans | Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,728
Nonperforming | Acquired Loans | Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			982
Nonperforming | Acquired Loans | Consumer | Home equity
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			717
Nonperforming | Acquired Loans | Consumer | Auto And Other Receivable
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			$ 265

LOANS AND ALLOWANCE FOR CRED_20

LOANS AND ALLOWANCE FOR CREDIT LOSSES Summary of Total Loans Rated Special Mention or Lower (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 8,982,336	$ 9,502,428	$ 9,502,428
Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			7,166,497
Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			2,335,931
Non-Accrual
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			39,640
Non-Accrual | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			32,536
Non-Accrual | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			7,104
Substandard
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			122,424
Substandard | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			49,293
Substandard | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			73,131
Classified
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			162,064
Classified | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			81,829
Classified | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			80,235
Special mention
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			75,284
Special mention | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			63,943
Special mention | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			11,341
Criticized
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			237,348
Criticized | Business Activities Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			145,772
Criticized | Acquired Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss			$ 91,576

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Deposits [Abstract]
Time less than $100,000	$ 780,654	$ 905,190
Time $100,000 through $250,000	1,504,455	2,027,717
Time more than $250,000	604,984	656,462
Total time deposits	2,890,093	3,589,369
Brokered time deposits	800,000	1,200,000
Reciprocal deposits	$ 128,900	$ 91,700

BORROWED FUNDS - Summary of Bor

BORROWED FUNDS - Summary of Borrowed Funds (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Principal, Short-term borrowings	$ 110,000	$ 125,000
Principal, Long-term borrowings	592,706	702,550
Total borrowings	$ 702,706	$ 827,550
Weighted average rate on short-term borrowings	1.16%	2.06%
Weighted average rate on long-term borrowings	2.55%	2.72%
Weighted average rate	2.33%	2.62%
Advances from the FHLB
Debt Instrument [Line Items]
Principal, Short-term borrowings	$ 110,000	$ 125,000
Principal, Long-term borrowings	$ 494,859	$ 605,501
Weighted average rate on short-term borrowings	1.16%	2.06%
Weighted average rate on long-term borrowings	1.90%	2.16%
Paycheck Protection Program Liquidity Facility ("PPPLF")
Debt Instrument [Line Items]
Principal, Long-term borrowings	$ 624	$ 0
Weighted average rate on long-term borrowings	0.35%	0.00%
Subordinated borrowings
Debt Instrument [Line Items]
Principal, Long-term borrowings	$ 74,366	$ 74,232
Weighted average rate on long-term borrowings	7.00%	7.00%
Junior subordinated borrowing - Trust I
Debt Instrument [Line Items]
Principal, Long-term borrowings	$ 15,464	$ 15,464
Weighted average rate on long-term borrowings	2.11%	3.76%
Junior subordinated borrowing - Trust II
Debt Instrument [Line Items]
Principal, Long-term borrowings	$ 7,393	$ 7,353
Weighted average rate on long-term borrowings	1.95%	3.59%

BORROWED FUNDS - Narrative (Det

BORROWED FUNDS - Narrative (Details) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Line of credit, current		$ 3,000,000
Short-term debt		110,000,000	$ 125,000,000
Long-term borrowings		592,706,000	702,550,000
Advances from the FHLB
Debt Instrument [Line Items]
Long-term line of credit		0	0
Line of credit facility, remaining borrowing capacity		1,600,000,000	1,600,000,000
Short-term debt		110,000,000	125,000,000
Long-term borrowings		494,859,000	605,501,000
Federal Home Loan Bank Certificates And Obligations F H L B Callable Advances
Debt Instrument [Line Items]
Long-term borrowings		10,000,000	10,000,000
Federal Home Loan Bank Certificates And Obligations F H L B Amortizing Advances
Debt Instrument [Line Items]
Long-term borrowings		5,500,000	4,400,000
Subordinated borrowings
Debt Instrument [Line Items]
Long-term borrowings		74,366,000	74,232,000
Maturity period	15 years
Principal amount of debt issued	$ 75,000,000
Discount rate	1.15%
Fixed interest rate	6.875%
Maturity period with fixed interest rate	10 years
Subordinated borrowings | LIBOR
Debt Instrument [Line Items]
Interest rate margin	5.113%
Unamortized debt issuance expense		$ 246,000	$ 338,000
Junior subordinated borrowing | 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		2.11%	3.76%
Period up to which interest payments can be deferred		5 years
Junior subordinated borrowing | Trust II
Debt Instrument [Line Items]
Common stock of trust		100.00%
Common stock of trust included in other asset		$ 200,000
Sole asset of trust in form of debt		$ 8,200,000
Variable interest rate		1.95%	3.59%
Period up to which interest payments can be deferred		5 years
Junior subordinated borrowing | LIBOR | Trust I
Debt Instrument [Line Items]
Interest rate margin		1.85%
Junior subordinated borrowing | LIBOR | Trust II
Debt Instrument [Line Items]
Interest rate margin		1.70%
Federal Reserve Bank Advances
Debt Instrument [Line Items]
Line of credit facility, remaining borrowing capacity		$ 870,200,000	$ 201,300,000
Short-term debt		0	$ 0
Small Business Administration (SBA), CARES Act, Paycheck Protection Program
Debt Instrument [Line Items]
Loans pledged as collateral		$ 624,000

BORROWED FUNDS - Summary of Mat

BORROWED FUNDS - Summary of Maturities of FHLB (Details) - Fixed rate advances $ in Thousands	Sep. 30, 2020USD ($)
Principal
2020	$ 129,994
2021	395,476
2022	58,706
2023	11,170
2023 and beyond	9,513
Total FHLB advances	$ 604,859
Weighted Average Rate
Weighted Average Rate
2020	1.57%
2021	1.80%
2022	1.92%
2023	2.19%
2023 and beyond	1.61%
Total FHLB advances	1.77%

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Derivative [Line Items]
Notional amount	$ 3,843,761,000	$ 4,070,729,000
Cash collateral pledged	77,100,000
Amortized cost of securities pledged as collateral to derivative counterparties	38,600,000
Fair value of securities as pledged collateral to derivative counterparties	38,900,000
Commercial counterparties
Derivative [Line Items]
Net asset position	1,100,000	600,000
Interest rate swaps
Derivative [Line Items]
Notional amount	9,400,000
Cash collateral pledged	77,075,000	96,310,000
Interest rate swaps | Commercial counterparties
Derivative [Line Items]
Cash collateral pledged	0	0
Net asset position	177,700,000	76,400,000
Derivative liability, amount offset against collateral	0	1,100,000
Interest rate swaps | Institutional counterparties
Derivative [Line Items]
Cash collateral pledged	77,075,000	96,310,000
Derivative liability, amount offset against collateral	74,800,000	78,800,000
Not Designated as Hedging Instrument
Derivative [Line Items]
Notional amount	75,090,000	$ 168,997,000
Economic hedges
Derivative [Line Items]
Notional amount	3,800,000,000
Credit valuation adjustments	$ 2,000,000
Economic hedges | Interest rate swap on tax advantaged economic development bond
Derivative [Line Items]
Fixed rate of interest	5.09%
Maturity period	21 years
Economic hedges | Interest rate swaps
Derivative [Line Items]
Notional amount	$ 3,400,000,000
Economic hedges | Risk participation agreements with dealer banks
Derivative [Line Items]
Notional amount	300,000,000
Economic hedges | Forward sale commitments
Derivative [Line Items]
Notional amount	$ 17,600,000

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 3,843,761	$ 4,070,729
Estimated fair value asset (liability)	105,967	(492)
Impact of settled to market contracts	109,000
Interest rate swaps
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	9,400
Total economic hedges
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	3,800,000
Total economic hedges | Interest rate swaps
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	3,400,000
Total economic hedges | Risk participation agreements with dealer banks
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	300,000
Total economic hedges | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	17,600
Designated as Hedging Instrument | Total economic hedges
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	3,768,671	3,901,732
Estimated fair value asset (liability)	104,469	(3,120)
Designated as Hedging Instrument | Total economic hedges | Interest rate swaps | Interest rate swap on tax advantaged economic development bond
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 8,843	$ 9,390
Weighted average maturity	9 years 2 months 12 days	9 years 10 months 24 days
Weighted average rate, received	0.52%	2.08%
Weighted average rate, contract pay rate	5.09%	5.09%
Estimated fair value asset (liability)	$ (1,933)	$ (1,488)
Designated as Hedging Instrument | Total economic hedges | Interest rate swaps | Loans with commercial loan customers
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 1,713,149	$ 1,669,895
Weighted average maturity	6 years	6 years 4 months 24 days
Weighted average rate, received	4.28%	4.38%
Weighted average rate, contract pay rate	1.93%	3.28%
Estimated fair value asset (liability)	$ 177,731	$ 75,326
Designated as Hedging Instrument | Total economic hedges | Reverse interest rate swaps | Loans with commercial loan customers
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 1,713,149	$ 1,669,895
Weighted average maturity	6 years	6 years 4 months 24 days
Weighted average rate, received	1.93%	3.28%
Weighted average rate, contract pay rate	4.28%	4.38%
Estimated fair value asset (liability)	$ (72,386)	$ (77,051)
Designated as Hedging Instrument | Total economic hedges | Risk participation agreements with dealer banks
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 315,936	$ 315,140
Weighted average maturity	7 years	7 years 6 months
Estimated fair value asset (liability)	$ 660	$ 320
Designated as Hedging Instrument | Total economic hedges | Forward sale commitments
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 17,594	$ 237,412
Weighted average maturity	2 months 12 days	2 months 12 days
Estimated fair value asset (liability)	$ 397	$ (227)
Not Designated as Hedging Instrument
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	75,090	168,997
Estimated fair value asset (liability)	1,498	2,628
Not Designated as Hedging Instrument | Commitments to lend
Interest rate swap agreements and non-hedging derivative assets and liabilities
Notional amount	$ 75,090	$ 168,997
Weighted average maturity	2 months 12 days	2 months 12 days
Estimated fair value asset (liability)	$ 1,498	$ 2,628

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Economic Hedges and Non-hedging Derivatives (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Interest rate swaps | Economic hedges | Industrial revenue bond
Derivative [Line Items]
Unrealized (loss)/gain recognized in other non-interest income	$ 106	$ (120)	$ (444)	$ (463)
Interest rate swaps | Economic hedges | Loans with commercial loan customers
Derivative [Line Items]
Unrealized (loss)/gain recognized in other non-interest income	(10,219)	26,975	104,434	91,931
Favorable/(unfavorable) change in credit valuation adjustment recognized in other non-interest income	406	(872)	(2,029)	(2,156)
Reverse interest rate swaps | Economic hedges | Loans with commercial loan customers
Derivative [Line Items]
Unrealized (loss)/gain recognized in other non-interest income	10,219	(26,975)	(104,434)	(91,931)
Risk participation agreements | Economic hedges
Derivative [Line Items]
Unrealized (loss)/gain recognized in other non-interest income	(26)	68	339	174
Forward commitments | Economic hedges
Derivative [Line Items]
Unrealized (loss)/gain recognized in other non-interest income	(50)	1,090	624	680
Realized gain/(loss) in discontinued operations	48	(3,343)	(8,283)	(9,142)
Commitments to lend | Non-hedging derivatives
Derivative [Line Items]
Unrealized (loss)/gain recognized in other non-interest income	349	(1,921)	(1,130)	3,157
Realized gain/(loss) in discontinued operations	$ 1,563	$ 20,476	$ 14,532	$ 48,189

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Offsetting of Financial Assets and Derivative Assets (Details) - Interest rate swaps - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Offsetting of Financial Assets and Derivative Assets
Gross amounts of recognized assets	$ 178,930	$ 77,068
Gross amounts offset in the Statements of Condition	(92)	(76)
Net amounts of assets presented in the Statements of Condition	178,838	76,992
Gross amounts not offset in the Statements of Condition, financial instruments	0	0
Gross amounts not offset in the Statements of Condition, cash collateral received	0	0
Net Amount	178,838	76,992
Institutional counterparties
Offsetting of Financial Assets and Derivative Assets
Gross amounts of recognized assets	1,199	640
Gross amounts offset in the Statements of Condition	(92)	(54)
Net amounts of assets presented in the Statements of Condition	1,107	586
Gross amounts not offset in the Statements of Condition, financial instruments	0	0
Gross amounts not offset in the Statements of Condition, cash collateral received	0	0
Net Amount	1,107	586
Commercial counterparties
Offsetting of Financial Assets and Derivative Assets
Gross amounts of recognized assets	177,731	76,428
Gross amounts offset in the Statements of Condition	0	(22)
Net amounts of assets presented in the Statements of Condition	177,731	76,406
Gross amounts not offset in the Statements of Condition, financial instruments	0	0
Gross amounts not offset in the Statements of Condition, cash collateral received	0	0
Net Amount	$ 177,731	$ 76,406

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES - Offsetting Financial Liabilities and Derivative Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts not offset in the Statements of Condition, cash collateral pledged	$ 77,100
Interest rate swaps
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts of recognized liabilities	(184,018)	$ (81,104)
Gross amounts offset in the Statements of Condition	109,253	1,219
Net amounts of liabilities presented in the Statements of Condition	(74,765)	(79,885)
Gross amounts not offset in the Statements of Condition, financial instruments	38,893	25,828
Gross amounts not offset in the Statements of Condition, cash collateral pledged	77,075	96,310
Net Amount	41,203	42,253
Interest rate swaps | Institutional counterparties
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts of recognized liabilities	(184,018)	(80,024)
Gross amounts offset in the Statements of Condition	109,253	1,219
Net amounts of liabilities presented in the Statements of Condition	(74,765)	(78,805)
Gross amounts not offset in the Statements of Condition, financial instruments	38,893	25,828
Gross amounts not offset in the Statements of Condition, cash collateral pledged	77,075	96,310
Net Amount	41,203	43,333
Interest rate swaps | Commercial counterparties
Offsetting of Financial Liabilities and Derivative Liabilities
Gross amounts of recognized liabilities	0	(1,080)
Gross amounts offset in the Statements of Condition	0	0
Net amounts of liabilities presented in the Statements of Condition	0	(1,080)
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	$ (1,080)

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 3.4	$ 3.7	$ 10.2	$ 10.7
Minimum
Lessee, Lease, Description [Line Items]
Operating lease contract term	1 month		1 month
Maximum
Lessee, Lease, Description [Line Items]
Operating lease contract term	20 years		20 years
Discontinued Operations
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 0.2	$ 0.7	$ 0.9	$ 2.2

LEASES - Assets and Liabilities

LEASES - Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Lease Right-of-Use Assets
Operating lease right-of-use assets	$ 71,937	$ 76,332
Finance lease right-of-use assets	7,328	7,720
Total Lease Right-of-Use Assets	79,265	84,052
Lease Liabilities
Operating lease liabilities	76,185	80,734
Finance lease liabilities	10,510	10,883
Total Lease Liabilities	$ 86,695	91,617
Operating lease, right of use asset, statement of financial position	us-gaap:OtherAssets
Finance lease, right of use asset, statement of financial position	us-gaap:PropertyPlantAndEquipmentNet
Operating lease, liability, statement of financial position	us-gaap:OtherLiabilities
Finance lease, liability, statement of financial position	us-gaap:OtherLiabilities
Discontinued Operations
Lease Right-of-Use Assets
Operating lease right-of-use assets	$ 1,800	3,500
Lease Liabilities
Operating lease liabilities	$ 1,800	$ 3,500

LEASES - Supplemental Lease Inf

LEASES - Supplemental Lease Information (Details)	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease, weighted average remaining lease term	9 years 10 months 24 days	10 years 3 months 18 days
Finance Lease, Weighted Average Remaining Lease Term	14 years 1 month 6 days	14 years 9 months 18 days
Operating lease, weighted average discount rate, percent	3.02%	3.36%
Finance lease, weighted average discount rate, percent	5.00%	5.00%

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 2,441	$ 3,829	$ 10,461	$ 10,984
Operating cash flows from finance leases	133	159	399	478
Financing cash flows from finance leases	125	119	374	315
Discontinued Operations
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 200	$ 700	$ 900	$ 2,200

LEASES - Maturity Analysis of L

LEASES - Maturity Analysis of Lease Liability (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Operating Leases
2020	$ 3,396
2021	12,826
2022	11,671
2023	9,738
2024	8,345
Thereafter	42,438
Total undiscounted lease payments	88,414
Less amounts representing interest	(12,229)
Lease liability	76,185	$ 80,734
Finance Leases
2020	250
2021	1,031
2022	1,031
2023	1,037
2024	1,037
Thereafter	10,260
Total undiscounted lease payments	14,646
Less amounts representing interest	(4,136)
Lease liability	10,510	10,883
Discontinued Operations
Operating Leases
Lease liability	$ 1,800	$ 3,500

OTHER COMMITMENTS, CONTINGENC_2

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES Narrative (Details) $ in Millions	7 Months Ended
	Sep. 30, 2020USD ($)Loan
Commitments and Contingencies Disclosure [Abstract]
Number of modifications | Loan	5,884
Loan modifications, amount | $	$ 1,600
Active modified loans | Loan	728
Active modified loans, carrying value | $	$ 231.7

CAPITAL RATIOS AND SHAREHOLDE_3

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Actual and Required Capital Ratios (Details)	Sep. 30, 2020	Dec. 31, 2019
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	0.154	0.137
Common equity tier 1 capital to risk weighted assets	13.20%	12.10%
Tier 1 capital to risk weighted assets	0.134	0.123
Tier 1 capital to average assets	0.092	0.093
Bank
Tier 1 capital to risk-weighted assets
Total capital to risk weighted assets	0.143	0.128
Common equity tier 1 capital to risk weighted assets	13.20%	12.20%
Tier 1 capital to risk weighted assets	0.132	0.122
Tier 1 capital to average assets	0.090	0.091
Regulatory minimum to be well capitalized, Total capital to risk weighted assets	0.100	0.100
Regulatory minimum to be well capitalized, Common equity tier 1 capital to risk weighted assets	6.50%	6.50%
Regulatory minimum to be well capitalized, Tier 1 capital to risk weighted assets	0.080	0.080
Regulatory minimum to be well capitalized, Tier 1 capital to average assets	0.050	0.050

CAPITAL RATIOS AND SHAREHOLDE_4

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Components of AOCI (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total shareholders’ equity	$ 1,179,025	$ 1,164,140	$ 1,758,564	$ 1,772,224	$ 1,779,837	$ 1,552,918
Accumulated other comprehensive income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total shareholders’ equity	32,426	33,239	11,993	15,880	11,301	(13,470)
Net unrealized holding gain on AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax	46,792		19,263
Income taxes related to items of accumulated other comprehensive income	(12,155)		(5,059)
Total shareholders’ equity	34,637	35,450	14,204	17,897	13,318	(11,453)
Net unrealized holding (loss) on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive income (loss), before tax	(3,023)		(3,023)
Income taxes related to items of accumulated other comprehensive income	812		812
Total shareholders’ equity	$ (2,211)	$ (2,211)	$ (2,211)	$ (2,017)	$ (2,017)	$ (2,017)

CAPITAL RATIOS AND SHAREHOLDE_5

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Components of OCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net unrealized gains (losses) arising during the period
Net of Tax	$ (809)	$ 4,583	$ 20,437	$ 29,357
Less: reclassification adjustment for gains realized in net income
Net of Tax	4	4	4	7
Other comprehensive income (loss)
Before Tax	(1,085)	6,154	27,529	39,477
Tax Effect	272	(1,575)	(7,096)	(10,127)
Total other comprehensive income	(813)	4,579	20,433	29,350
Net unrealized holding gain on AFS securities
Net unrealized gains (losses) arising during the period
Before Tax	(1,079)	6,159	27,534	39,486
Tax Effect	270	(1,576)	(7,097)	(10,129)
Net of Tax	(809)	4,583	20,437	29,357
Less: reclassification adjustment for gains realized in net income
Before Tax	6	5	5	9
Tax Effect	(2)	(1)	(1)	(2)
Net of Tax	4	4	4	7
Other comprehensive income (loss)
Before Tax	(1,085)	6,154	27,529	39,477
Tax Effect	272	(1,575)	(7,096)	(10,127)
Total other comprehensive income	$ (813)	$ 4,579	$ 20,433	$ 29,350

CAPITAL RATIOS AND SHAREHOLDE_6

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Changes in AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	$ 1,164,140	$ 1,779,837	$ 1,758,564	$ 1,552,918
Other comprehensive income (loss) before reclassifications	(809)	4,583	20,437	29,357
Less: amounts reclassified from accumulated other comprehensive income	4	4	4	7
Total other comprehensive income	(813)	4,579	20,433	29,350
Balance at end of period	1,179,025	1,772,224	1,179,025	1,772,224
Accumulated other comprehensive income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	33,239	11,301	11,993	(13,470)
Total other comprehensive income	(813)	4,579	20,433	29,350
Balance at end of period	32,426	15,880	32,426	15,880
Net unrealized holding gain on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	35,450	13,318	14,204	(11,453)
Other comprehensive income (loss) before reclassifications	(809)	4,583	20,437	29,357
Less: amounts reclassified from accumulated other comprehensive income	4	4	4	7
Total other comprehensive income	(813)	4,579	20,433	29,350
Balance at end of period	34,637	17,897	34,637	17,897
Net unrealized holding (loss) on pension plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of period	(2,211)	(2,017)	(2,211)	(2,017)
Other comprehensive income (loss) before reclassifications	0	0	0	0
Less: amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive income	0	0	0	0
Balance at end of period	$ (2,211)	$ (2,017)	$ (2,211)	$ (2,017)

CAPITAL RATIOS AND SHAREHOLDE_7

CAPITAL RATIOS AND SHAREHOLDERS' EQUITY - Amounts Reclassified Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Amounts reclassified out of each component of accumulated other comprehensive income
Non-interest income	$ 19,963	$ 21,406	$ 42,980	$ 60,640
Tax expense	68	(4,007)	18,194	(16,042)
Income/(loss) available to common shareholders	21,167	22,376	(548,339)	70,979
Amount Reclassified From Accumulated Other Comprehensive Income (loss)
Amounts reclassified out of each component of accumulated other comprehensive income
Income/(loss) available to common shareholders	4	4	4	7
Realized gains 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	6	5	5	9
Tax expense	(2)	(1)	(1)	(2)
Income/(loss) available to common shareholders	$ 4	$ 4	$ 4	$ 7

EARNINGS _ (LOSS) PER SHARE - S

EARNINGS / (LOSS) PER SHARE - Schedule of Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings per share
Income/(loss) from continuing operations	$ 23,043	$ 20,659	$ (532,074)	$ 68,885
(Loss)/income from discontinued operations	(1,818)	1,957	(15,952)	2,814
Net income/(loss)	$ 21,225	$ 22,616	$ (548,026)	$ 71,699
Average number of common shares issued (in shares)	51,903	51,903	51,903	49,068
Less: average number of treasury shares (in shares)	1,560	1,089	1,674	855
Less: average number of unvested stock award shares (in shares)	536	435	499	410
Plus: average participating preferred shares (in shares)	522	1,043	526	1,043
Average number of basic common shares outstanding (in shares)	50,329	51,422	50,256	48,846
Average number of diluted common shares outstanding (in shares)	50,329	51,545	50,256	48,987
Basic earnings/(loss) per common share:
Continuing operations (in dollars per share)	$ 0.46	$ 0.40	$ (10.58)	$ 1.41
Discontinued operations (in dollars per share)	(0.04)	0.04	(0.32)	0.06
Total (in dollars per share)	0.42	0.44	(10.90)	1.47
Diluted earnings/(loss) per common share:
Continuing operations (in dollars per share)	0.46	0.40	(10.58)	1.40
Discontinued operations (in dollars per share)	(0.04)	0.04	(0.32)	0.06
Total (in dollars per share)	$ 0.42	$ 0.44	$ (10.90)	$ 1.46
Unvested stock award shares
Earnings per share
Plus: dilutive effect of share-based payment arrangements (in shares)	0	87	0	109
Stock options
Earnings per share
Plus: dilutive effect of share-based payment arrangements (in shares)	0	36	0	32

EARNINGS _ (LOSS) PER SHARE - N

EARNINGS / (LOSS) PER SHARE - Narrative (Details) - shares shares in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Unvested stock award shares
Anti-dilutive securities
Securities excluded from the earnings per share calculations (in shares)	348	296
Stock options
Anti-dilutive securities
Securities excluded from the earnings per share calculations (in shares)	125	60

STOCK-BASED COMPENSATION PLAN_2

STOCK-BASED COMPENSATION PLANS - Summary of Activity (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Non-Vested Stock Awards Outstanding
Non-vested Stock Awards Outstanding, Number of Shares
Balance at the beginning of the period (in shares)			450,000
Granted (in shares)			306,000
Stock awards vested (in shares)	(37,000)	(3,000)	(133,000)	(130,000)
Forfeited (in shares)			(87,000)
Balance at the end of the period (in shares)	536,000		536,000
Non-vested Stock Awards Outstanding, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share)			$ 32.47
Granted (in dollars per share)			16.84
Stock awards vested (in dollars per share)			33.84
Forfeited (in dollars per share)			30.23
Balance at the end of the period (in dollars per share)	$ 28.35		$ 28.35
Stock Options Outstanding
Stock Options Outstanding, Number of Shares
Balance at the beginning of the period (in shares)			153,000
Granted (in shares)			0
Acquired (in shares)			0
Stock options exercised (in shares)	0		(33,000)
Expired (in shares)			(1,000)
Balance at the end of the period (in shares)	119,000		119,000
Exercisable options at the end of the period (in shares)	119,000		119,000
Stock Options Outstanding, Weighted-Average Exercise Price
Balance at the beginning of the period (in dollars per share)			$ 22
Granted (in dollars per share)			0
Acquired (in dollars per share)			0
Stock options exercised (in dollars per share)			18.38
Expired (in dollars per share)			9.85
Balance at the end of the period (in dollars per share)	$ 22.72		22.72
Exercisable options at the end of the period (in dollars per share)	$ 22.72		$ 22.72

STOCK-BASED COMPENSATION PLAN_3

STOCK-BASED COMPENSATION PLANS - Narrative (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise of stock options			$ 607	$ 69
Total compensation cost	$ 600	$ 1,500	3,500	3,500
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise of stock options		$ 55	$ 607	$ 69
Non-Vested Stock Awards Outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vested (in shares)	37	3	133	130

FAIR VALUE MEASUREMENTS - Measu

FAIR VALUE MEASUREMENTS - Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 1,575,289	$ 1,311,555
Marketable equity securities	31,993	41,556
Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	9,525	10,769
Securities available for sale	1,575,289	1,311,555
Marketable equity securities	31,993	41,556
Loans held for investment at fair value	9,172,009	9,653,550
Loans held for sale	17,596	169,319
Derivative assets	179,626	80,190
Derivative liabilities	73,659	80,681
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Securities available for sale	0	0
Marketable equity securities	31,321	40,499
Loans held for investment at fair value	0	0
Loans held for sale	0	0
Derivative assets	0	0
Derivative liabilities	0	227
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Securities available for sale	1,549,464	1,267,573
Marketable equity securities	672	1,057
Loans held for investment at fair value	0	0
Loans held for sale	17,596	140,280
Derivative assets	177,731	77,562
Derivative liabilities	73,659	80,454
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	9,525	10,769
Securities available for sale	25,825	43,982
Marketable equity securities	0	0
Loans held for investment at fair value	9,172,009	9,653,550
Loans held for sale	0	29,039
Derivative assets	1,895	2,628
Derivative liabilities	0	0
Recurring | Total Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	9,525	10,769
Loans held for sale	17,596	140,280
Derivative assets	179,626	80,190
Capitalized servicing rights	3,855	12,229
Derivative liabilities	73,659	80,681
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	104,507	110,138
Recurring | Total Fair Value | Debt securities | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	741,469	748,812
Recurring | Total Fair Value | Debt securities | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	326,017	147,744
Recurring | Total Fair Value | Debt securities | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	273,608	147,096
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	74,977	116,576
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	54,711	41,189
Recurring | Total Fair Value | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	31,993	41,556
Loans held for investment at fair value	2,774	0
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Loans held for sale	0	0
Derivative assets	0	0
Capitalized servicing rights	0	0
Derivative liabilities	0	227
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	0	0
Recurring | Level 1 | Debt securities | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Debt securities | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Debt securities | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	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	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	0	0
Recurring | Level 1 | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	31,321	40,499
Loans held for investment at fair value	0	0
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Loans held for sale	17,596	140,280
Derivative assets	177,731	77,562
Capitalized servicing rights	0	0
Derivative liabilities	73,659	80,454
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	104,507	110,138
Recurring | Level 2 | Debt securities | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	741,469	748,812
Recurring | Level 2 | Debt securities | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	326,017	147,744
Recurring | Level 2 | Debt securities | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	273,608	147,096
Recurring | Level 2 | Debt securities | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	49,152	73,610
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	54,711	41,189
Recurring | Level 2 | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	672	1,057
Loans held for investment at fair value	0	0
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	9,525	10,769
Securities available for sale	25,825	42,966
Loans held for sale	0	0
Derivative assets	1,895	2,628
Capitalized servicing rights	3,855	12,229
Derivative liabilities	0	0
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	0	0
Recurring | Level 3 | Debt securities | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 3 | Debt securities | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 3 | Debt securities | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	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	25,825	42,966
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	0	0
Recurring | Level 3 | Marketable equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable equity securities	0	0
Loans held for investment at fair value	$ 2,774	$ 0

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)security	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2020USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of trading securities in the portfolio | security			1
Accounting standards update					us-gaap:AccountingStandardsUpdate201613Member
Retained earnings write-down	$ 242,175		$ 242,175		$ (361,082)
Continuing Operations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payments for origination of mortgage loans held-for-sale	70,600	$ 22,600	149,500	$ 51,500
Proceeds from sale and collection of loans held-for-sale	74,100	$ 25,100	141,300	$ 48,600
Continuing Operations | Loans Held for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains (losses) in fair value of loans held for sale included in earnings	6		284
Discontinued Operations | Loans Held for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains (losses) in fair value of loans held for sale included in earnings	$ (900)		$ (3,100)
Cumulative Effect, Period of Adoption, Adjustment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Retained earnings write-down					$ 24,380
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13 | Loans Held for Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Retained earnings write-down						$ 11,200

FAIR VALUE MEASUREMENTS - Loans

FAIR VALUE MEASUREMENTS - Loans Held for Investment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets from discontinued operations	$ 12,966	$ 154,132
Loans Held for Investment | Continuing Operations | Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loan held for investment	2,774
Assets from discontinued operations	66,381
Aggregate fair value less aggregate unpaid principal	$ (63,607)

FAIR VALUE MEASUREMENTS - Loa_2

FAIR VALUE MEASUREMENTS - Loans Held for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Loans Held for Sale
Aggregate Unpaid Principal	$ 12,966	$ 154,132
Level 2
Loans Held for Sale
Aggregate Fair Value	17,596	140,280
Recurring | Level 2
Loans Held for Sale
Aggregate Fair Value	17,596	140,280
Recurring | Loans Held for Sale | Level 2
Loans Held for Sale
Aggregate Fair Value	17,596	140,280
Aggregate Unpaid Principal	17,241	137,107
Aggregate fair value less aggregate unpaid principal	355	3,173
Continuing Operations | Recurring | Loans Held for Sale | Level 2
Loans Held for Sale
Aggregate Fair Value	15,854	7,625
Aggregate Unpaid Principal	15,430	7,485
Aggregate fair value less aggregate unpaid principal	424	140
Discontinued Operations | Recurring | Loans Held for Sale | Level 2
Loans Held for Sale
Aggregate Fair Value	1,742	132,655
Aggregate Unpaid Principal	1,811	129,622
Aggregate fair value less aggregate unpaid principal	$ (69)	$ 3,033

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Changes in Level 3 (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Derivative Asset (Liability)
Accounting standards update					us-gaap:AccountingStandardsUpdate201613Member
Commitments to lend
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in other non-interest income		$ 0	$ 0	$ 0
Unrealized gains (losses) relating to instruments still held at the end of the period	$ 1,498,000	7,084,000	1,498,000	7,084,000
Derivative Asset (Liability)
Beginning balance	1,149,000	9,005,000	2,628,000	3,927,000	$ 3,927,000
Unrealized gain/(loss), net recognized in other non-interest income		0	0	0
Transfers to held for sale loans	(1,775,000)	(21,836,000)	(17,007,000)	(45,097,000)
Ending balance	1,498,000	7,084,000	1,498,000	7,084,000	2,628,000
Forward Contracts
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in other non-interest income	(50,000)		397,000
Unrealized gains (losses) relating to instruments still held at the end of the period	397,000		397,000
Derivative Asset (Liability)
Beginning balance	447,000		0
Unrealized gain/(loss), net recognized in other non-interest income	(50,000)		397,000
Unrealized gain included in accumulated other comprehensive income	0
Ending balance	397,000		397,000		0
Trading Security
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	9,519,000	11,210,000	10,769,000	11,212,000	11,212,000
Unrealized gain/(loss), net recognized in other non-interest income	190,000	109,000	(698,000)	454,000
Paydown of asset	(184,000)	(174,000)	(546,000)	(521,000)
Balance at the end of the period	9,525,000	11,145,000	9,525,000	11,145,000	10,769,000
Unrealized gains (losses) relating to instruments still held at the end of the period	682,000	1,576,000	682,000	1,576,000
Derivative Asset (Liability)
Unrealized gain/(loss), net recognized in other non-interest income	190,000	109,000	(698,000)	454,000
Available-for-sale Securities
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	25,600,000	0	42,966,000	0	0
Maturity of AFS security			(17,000,000)
Unrealized gain (loss) included in accumulated other comprehensive income	225,000		(141,000)
Balance at the end of the period	25,825,000	0	25,825,000	0	42,966,000
Unrealized gains (losses) relating to instruments still held at the end of the period	(643)	0	(643)	0
Capitalized servicing rights
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	4,828,000	11,206,000	12,299,000	11,485,000	11,485,000
Unrealized gain/(loss), net recognized in other non-interest income		0		0
Additions to servicing rights	0	6,588,000	(189,000)	9,423,000
Balance at the end of the period	3,855,000	16,413,000	3,855,000	16,413,000	12,299,000
Unrealized gains (losses) relating to instruments still held at the end of the period	0	0	0	0
Derivative Asset (Liability)
Unrealized gain/(loss), net recognized in other non-interest income		0		0
Loans Held for Investment
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	3,140,000	0	0	0	0
Adoption of ASC 326			7,660,000
Unrealized gain/(loss), net recognized in other non-interest income	1,189,000		(2,523,000)
Paydown of asset	(1,555,000)		(2,363,000)
Balance at the end of the period	2,774,000	0	2,774,000	0	$ 0
Unrealized gains (losses) relating to instruments still held at the end of the period	0	0	0	0
Derivative Asset (Liability)
Unrealized gain/(loss), net recognized in other non-interest income	1,189,000		(2,523,000)
Discontinued Operations | Commitments to lend
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in discontinued operations	2,124,000	19,915,000	15,877,000	48,254,000
Derivative Asset (Liability)
Unrealized gain/(loss), net recognized in discontinued operations	2,124,000	19,915,000	15,877,000	48,254,000
Discontinued Operations | Trading Security
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in discontinued operations		0		0
Derivative Asset (Liability)
Unrealized gain/(loss), net recognized in discontinued operations		0		0
Discontinued Operations | Capitalized servicing rights
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in discontinued operations	(973,000)	(1,381,000)	(8,255,000)	(4,495,000)
Derivative Asset (Liability)
Unrealized gain/(loss), net recognized in discontinued operations	$ (973,000)	$ (1,381,000)	$ (8,255,000)	$ (4,495,000)

FAIR VALUE MEASUREMENTS - Unobs

FAIR VALUE MEASUREMENTS - Unobservable Inputs Recurring (Details) $ in Thousands	Sep. 30, 2020USD ($)uSDPerLoan	Dec. 31, 2019USD ($)uSDPerLoan
Quantitative information about the significant unobservable inputs within Level 3
Trading security	$ 9,525	$ 10,769
Securities available for sale, at fair value	1,575,289	1,311,555
Level 3
Quantitative information about the significant unobservable inputs within Level 3
Securities available for sale, at fair value	25,825	43,982
Level 3 | Recurring
Quantitative information about the significant unobservable inputs within Level 3
Trading security	9,525	10,769
Securities available for sale, at fair value	25,825	42,966
Loan held for investment	2,774
Total	$ 43,874	$ 68,662
Level 3 | Recurring | Discounted Cash Flow | Discount rate
Quantitative information about the significant unobservable inputs within Level 3
Trading security, significant unobservable input value	0.0375	0.0221
Loan held for investment, measurement input	0.3000
Level 3 | Recurring | Forward commitments
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset	$ 397
Level 3 | Recurring | Forward commitments | Historical Trend | Closing Ratio
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset, significant unobservable input value	0.7440
Level 3 | Recurring | Forward commitments | Pricing Model | Origination Costs, per loan
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset, significant unobservable input value | uSDPerLoan	3,000
Level 3 | Recurring | Commitments to lend
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset	$ 1,498	$ 2,628
Level 3 | Recurring | Commitments to lend | Historical Trend | Closing Ratio
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset, significant unobservable input value	0.7440	0.7781
Level 3 | Recurring | Commitments to lend | Pricing Model | Origination Costs, per loan
Quantitative information about the significant unobservable inputs within Level 3
Derivative asset, significant unobservable input value | uSDPerLoan	3,000	3,000
Level 3 | Recurring | Capitalized servicing rights
Quantitative information about the significant unobservable inputs within Level 3
Capitalized servicing rights	$ 3,855	$ 12,299
Level 3 | Recurring | Capitalized servicing rights | Discounted Cash Flow | Discount rate
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.1000	0.1000
Level 3 | Recurring | Capitalized servicing rights | Discounted Cash Flow | Constant prepayment rate (CPR)
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.2535	0.1150
Minimum | Level 3 | Recurring | Discounted Cash Flow | Collateral Value
Quantitative information about the significant unobservable inputs within Level 3
Loan held for investment, measurement input	8,800,000
Minimum | AFS Securities | Level 3 | Recurring | Indication from Market Maker | Price
Quantitative information about the significant unobservable inputs within Level 3
Debt securities, available-for-sale, measurement input	0.97	0.97
Maximum | Level 3 | Recurring | Discounted Cash Flow | Collateral Value
Quantitative information about the significant unobservable inputs within Level 3
Loan held for investment, measurement input	26,500,000
Maximum | AFS Securities | Level 3 | Recurring | Indication from Market Maker | Price
Quantitative information about the significant unobservable inputs within Level 3
Debt securities, available-for-sale, measurement input	1	1

FAIR VALUE MEASUREMENTS - Mea_2

FAIR VALUE MEASUREMENTS - Measured on Non-recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned	$ 40	$ 0
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Individually evaluated loans	41,312	8,831
Capitalized servicing rights	13,694	14,152
Other real estate owned	401	0
Total	$ 55,407	$ 22,983

FAIR VALUE MEASUREMENTS - Uno_2

FAIR VALUE MEASUREMENTS - Unobservable Inputs Non-recurring (Details) $ in Thousands	Sep. 30, 2020USD ($)security	Dec. 31, 2019USD ($)security
Quantitative information about the significant unobservable inputs within Level 3
Other Real Estate Owned (2)	$ 40	$ 0
Non-recurring | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Individually evaluated loans	41,312	8,831
Capitalized servicing rights	13,694	14,152
Other Real Estate Owned (2)	401	0
Total	55,407	22,983
Non-recurring | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Individually evaluated loans	$ 41,312	$ 8,831
Non-recurring | Minimum | Loss severity | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans, significant unobservable input value	0.0004	0.1572
Non-recurring | Minimum | Appraised value | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans, significant unobservable input value	0	8
Non-recurring | Maximum | Loss severity | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans, significant unobservable input value	1	0.0012
Non-recurring | Maximum | Appraised value | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans, significant unobservable input value	10,972	1,548
Non-recurring | Weighted Average | Loss severity | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans, significant unobservable input value	0.4831	0.0450
Non-recurring | Weighted Average | Appraised value | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Impaired loans, significant unobservable input value	8,258	736
Non-recurring | Capitalized servicing rights | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Capitalized servicing rights	$ 13,694	$ 14,152
Non-recurring | Capitalized servicing rights | Minimum | Constant prepayment rate (CPR) | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.1498	0.0944
Non-recurring | Capitalized servicing rights | Minimum | Discount rate | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.0825	0.1000
Non-recurring | Capitalized servicing rights | Maximum | Constant prepayment rate (CPR) | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.2205	0.1412
Non-recurring | Capitalized servicing rights | Maximum | Discount rate | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.1100	0.1350
Non-recurring | Capitalized servicing rights | Weighted Average | Constant prepayment rate (CPR) | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.1708	0.1225
Non-recurring | Capitalized servicing rights | Weighted Average | Discount rate | Discounted Cash Flow | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Servicing asset, significant unobservable input value	0.0917	0.1178
Other Real Estate Owned | Non-recurring | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other Real Estate Owned (2)	$ 401	$ 0
Other Real Estate Owned | Non-recurring | Appraised value | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned, significant unobservable input value | security		0
Other Real Estate Owned | Non-recurring | Minimum | Appraised value | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned, significant unobservable input value | security	94
Other Real Estate Owned | Non-recurring | Maximum | Appraised value | Fair Value of Collateral | Level 3
Quantitative information about the significant unobservable inputs within Level 3
Other real estate owned, significant unobservable input value | security	361

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Values and Carrying Amounts (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Financial Assets
Marketable equity securities	$ 31,993	$ 41,556
Securities available for sale	1,575,289	1,311,555
Securities held to maturity	356,035	373,277
FHLB bank stock and restricted securities	40,520	48,019
Level 1
Financial Assets
Cash and cash equivalents	935,292	579,829
Trading security	0	0
Marketable equity securities	31,321	40,499
Securities available for sale	0	0
Securities held to maturity	0	0
Net loans	0	0
Loans held for sale	0	0
Accrued interest receivable	0	0
Derivative assets	0	0
Financial Liabilities
Total deposits	0	0
Short-term debt	0	0
Long-term Federal Home Loan Bank advances and other	0	0
Subordinated borrowings	0	0
Derivative liabilities	0	227
Level 2
Financial Assets
Cash and cash equivalents	0	0
Trading security	0	0
Marketable equity securities	672	1,057
Securities available for sale	1,549,464	1,267,573
Securities held to maturity	352,485	355,513
Net loans	0	0
Loans held for sale	17,596	140,280
Accrued interest receivable	48,467	36,462
Derivative assets	177,731	77,562
Financial Liabilities
Total deposits	10,483,734	10,338,993
Short-term debt	110,214	125,081
Long-term Federal Home Loan Bank advances and other	500,933	606,381
Subordinated borrowings	94,287	101,055
Derivative liabilities	73,659	80,454
Level 3
Financial Assets
Cash and cash equivalents	0	0
Trading security	9,525	10,769
Marketable equity securities	0	0
Securities available for sale	25,825	43,982
Securities held to maturity	3,550	17,764
Net loans	9,172,009	9,653,550
Loans held for sale	0	29,039
Accrued interest receivable	0	0
Derivative assets	1,895	2,628
Financial Liabilities
Total deposits	0	0
Short-term debt	0	0
Long-term Federal Home Loan Bank advances and other	0	0
Subordinated borrowings	0	0
Derivative liabilities	0	0
Carrying Amount
Financial Assets
Cash and cash equivalents	935,292	579,829
Trading security	9,525	10,769
Marketable equity securities	31,993	41,556
Securities available for sale	1,575,289	1,311,555
Securities held to maturity	330,197	357,979
FHLB bank stock and restricted securities	40,520	48,019
Net loans	8,847,922	9,438,853
Loans held for sale	17,596	169,319
Accrued interest receivable	48,467	36,462
Derivative assets	179,626	80,190
Financial Liabilities
Total deposits	10,466,559	10,335,977
Short-term debt	110,000	125,000
Long-term Federal Home Loan Bank advances and other	495,483	605,501
Subordinated borrowings	97,223	97,049
Derivative liabilities	73,659	80,681
Fair Value
Financial Assets
Cash and cash equivalents	935,292	579,829
Trading security	9,525	10,769
Marketable equity securities	31,993	41,556
Securities available for sale	1,575,289	1,311,555
Securities held to maturity	356,035	373,277
Net loans	9,172,009	9,653,550
Loans held for sale	17,596	169,319
Accrued interest receivable	48,467	36,462
Derivative assets	179,626	80,190
Financial Liabilities
Total deposits	10,483,734	10,338,993
Short-term debt	110,214	125,081
Long-term Federal Home Loan Bank advances and other	500,933	606,381
Subordinated borrowings	94,287	101,055
Derivative liabilities	$ 73,659	$ 80,681

NET INTEREST INCOME AFTER PRO_3

NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Banking and Thrift, Interest [Abstract]
Net interest income from continuing operations	$ 77,055	$ 96,871	$ 241,073	$ 273,925
Provision for credit losses	1,200	22,600	65,878	30,068
Net interest income from continuing operations after provision for credit losses	$ 75,855	$ 74,271	$ 175,195	$ 243,857